2025-10-22T09:14:29-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-01-01 821978704 BRIGHT FUTURES EARLY LEARNING CENTER INC BRIG 4137346300 74 WALNUT STREET SPRINGFIELD MA 01105 WILLIAM HAWKINS CHIEF FINANCIAL OFFICER 4137346300 2025-10-21 1 1 KATARZYNA O PADZIK P02268641 7819821001 2025-10-21 2024 2025-03-06 01:10:19Z ALAN POPP MS 74 WALNUT STREET SPRINGFIELD MA 01105 2073383 0 X WWW.CHOOSEBRIGHTFUTURES.ORG X 2017 MA TO OPERATE A PRESCHOOL PROGRAM TO PROVIDE EDUCATIONAL INSTRUCTION TO PRESCHOOL AGE CHILDREN AND TO PROVIDE INTER-GENERATIONAL ACTIVITIES FOR SENIORS. 9 8 38 8 0 0 359206 287067 1465180 1775968 1985 10348 3644 0 1830015 2073383 0 95000 0 0 986967 1084119 0 0 0 599464 720434 1586431 1899553 243584 173830 571174 758246 98568 111810 472606 646436 X TO OPERATE A PRESHOOL PROGRAM TO PROVIDE EDUCATIONAL INSTRUCTION TO PRESCHOOL-AGE CHILDREN AND TO PROVIDE INTER-GERNATIONAL ACTIVITIES FOR SENIORS. 0 0 1439535 95000 1425024 EARLY EDUCATIONAL INSTRUCTION- THERE ARE FOUR DIFFERENT AGE GROUPS SERVED:INFANT, TODDLER, PRESCHOOL, AND SCHOOL-AGE. INFANT: PROVIDES A LOVING, NURTURING ENVIRONMENT THAT HELPS PROMOTE A FEELING OF BELONGING AND PROMOTES DEVELOPMENT TOWARDS THE CHILD'S FULL POTENTIAL. TODDLER: PROVIDES A WIDE RANGE OF STIMULATING EXPERIENCES THAT RESPOND TO AND EXPAND A CHILD'S NATURAL INQUISITIVENESS. PRESCHOOL: PREPARES CHILDREN SOCIALLY AND ACADEMICALLY FOR KINDERGARTEN, WHILE SUPPORTING AND ENCORAGING THE DEVELOPMENT OF INDEPENDENCE, RESPONSIBILITY AND CONFIDENCE SKILLS THAT AREESSENTIAL TO A CHILD'S ONGOING SUCCESS. SCHOOL-AGE: PROVIDES A SAFE AND SOCIAL ENVIRONMENT WHEN SCHOOL IS NOT IN SESSION THAT SUPPORTS AND ENCOURAGES ACADEMIC DEVELOPMENT ESSENTIAL TO A CHILD'S CONTINUING EDUCATION. AT EACH AGE GROUP, WE PARTNER WITH MASON WRIGHT SENIOR LIVING, INC., A RELATED 501(C)(3) PUBLIC CHARITY. TO BRING INTERGENERATIONAL OPPORTUNITIES THAT ENGAGE SENIORS IN THE CHILDREN'S LEARNING AND EXPERIENCES TO THE BENEFIT OF ALL INVOLVED.TOTAL CAPACITY OF THE CENTER IS 103 CHILDREN; IN 2024, AN AVERAGE OF 87 CHILDREN WERE EDUCATED WEEKLY. 324203 0 350944 AUXILIARY SERVICES - TRANSPORTATION TO AND FROM THE CENTER AND DAILY MEALS PROVIDED TO CHILDREN. THE CENTER PROVIDED 14,002 TRANSPORTATION DAYS, WITH AN AVERAGE OF 59 STUDENTS PARTAKING, OR 68% OF OUR ENROLLMENT. TOTAL BREAKFAST, LUNCH AND SNACK MEALS SERVED DURING THE YEAR WERE 44,312 WITH ALL CHILDREN, IN ATTENDANCE, PARTICIPATING OR AN AVERAGE OF 188 MEALS/DAY. 1763738 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 8 0 1 38 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X WILLIAM HAWKINS 4137331511 74 WALNUT ST SPRINGFIELD MA 01105 ALAN POPP PRESIDENT & CEO 5.00 45.00 X X 28809 259287 29842 JOHN MORSE CHAIR 1.00 3.00 X X 0 0 0 ALLISON EBNER VICE PRESIDENT 1.00 3.00 X X 0 0 0 JEFF SATTLER TREASURER 1.00 3.00 X X 0 0 0 SUSAN MCCOY ESQ SECRETARY 1.00 3.00 X X 0 0 0 KATHI DONOHUE TRUSTEE 1.00 3.00 X 0 0 0 CARLTON PICKRON TRUSTEE 1.00 3.00 X 0 0 0 EMILY LEONCZYK TRUSTEE 1.00 3.00 X 0 0 0 PAUL MARCHESE TRUSTEE 1.00 3.00 X 0 0 0 WILLIAM HAWKINS CHIEF FINANCIAL OFFICER 4.00 36.00 X 19197 172774 19128 48006 432061 48970 0 0 1 0 NEW BEGINNINGS TRANSPORTATION 16 FORD AVE WESTFIELD MA 01085 STUDENT TRANSPORTATION 228912 MASON WRIGHT FOUNDATION INC 74 WALNUT STREET SPRINGFIELD MA 01105 MANAGEMENT SERVICES 165595 2 15954 271113 287067 CHILD CARE REVENUE 624410 1425024 1425024 TRANSPORTATION REVENUE 480000 233640 233640 FOOD PROGRAM REVENUE 480000 117304 117304 1775968 10348 10348 2073383 1775968 0 10348 95000 95000 52902 31793 21109 854904 851729 3175 3965 3965 77555 77555 94793 87329 7464 165595 132476 33119 1568 1568 12436 4988 7448 40365 26532 13833 63184 35610 27574 36617 32955 3662 19703 5440 14263 CHILDREN'S SERVICES 378366 378366 CREDIT LOSSES 2600 2600 1899553 1763738 135815 0 49806 162365 141985 347333 110115 119094 14159 17618 396682 289119 130973 107563 124136 4273 571174 758246 72633 72988 1542 1392 24393 37430 98568 111810 X 472606 646436 472606 646436 571174 758246 173830 0 X 0 1 X 1 0 X 168317 180128 378606 359206 287067 1373324 983329 997101 1395344 1465180 1775968 6616922 1151646 1177229 1773950 1824386 2063035 7990246 60187 7827 9996 15152 15954 109116 49382 37657 467 238059 362676 688241 109569 45484 10463 253211 378630 797357 7192889 1985 10348 12333 1985 10348 12333 1025 3644 4669 1151646 1177229 1774975 1830015 2073383 8007248 0.89830 0.93860 0.00150 0.00030 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC - 2022 AMOUNT: $ 1,025. 2023 AMOUNT: $ 3,644. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 320573 248984 71589 66403 40135 26268 9706 9706 107563 DUE TO AFFILIATES 37430 37430 X PART X, LINE 2: BRIGHT FUTURES EARLY LEARNING CENTER, INC. IS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE IRC AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAX ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE IRC. MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS, INCLUDING THE ORGANIZATION'S TAX-EXEMPT STATUS, AND BELIEVES THAT THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION. 1 MASON WRIGHT FOUNDATION INC 74 WALNUT STREET SPRINGFIELD MA 01105 042105936 501(C)(3) 95000 0 N/A N/A GENERAL OPERATIONAL SUPPORT 1 0 PART I, LINE 2: THE GRANT DISCLOSED IN PART II WAS CONTRIBUTED TO A RELATED ORGANIZATION AS SUPPORT FOR SPECIFIC PREDETERMINED PURPOSES. THE ORGANIZATION ENSURED THAT ALL CONTRIBUTIONS WERE USED FOR THEIR INTENDED PURPOSES. X X X 0 0 0 1 1 1 1 1 0 ALAN POPP PRESIDENT & CEO 22939 206454 4625 41626 1245 11207 0 0 2984 26858 31793 286145 0 0 WILLIAM HAWKINS CHIEF FINANCIAL OFFICER 18034 162308 1113 10016 50 450 777 6997 1135 10219 21109 189990 0 0 PART I, LINE 3 ALAN POPP, PRESIDENT & CEO, AND WILLIAM HAWKINS, CHIEF FINANCIAL OFFICER, PERFORM MANAGEMENT DUTIES, BUT THEIR SALARY AND BENEFITS ARE PAID OUT OF A RELATED ORGANIZATION, MASON WRIGHT FOUNDATION, INC., AND A PORTION OF THEIR SALARY AND BENEFITS IS REIMBURSED BY THE FILING ORGANIZATION THROUGH THE MANAGEMENT FEE. THE RELATED PARTY COMPENSATION REVIEW PROCESS INCLUDES, BUT IS NOT LIMITED TO THE USE OF THE FOLLOWING: (1) INDEPENDENT COMPENSATION CONSULTANT, (2) COMPENSATION SURVEY OR STUDY AND (3) APPROVAL BY THE BOARD. THE DELIBERATION AND FINAL DECISION ARE TIMELY DOCUMENTED. PART I, LINE 5 THE PRESIDENT & CEO RECEIVES AN ANNUAL PERFORMANCE BONUS THAT IS BASED IN PART UPON THE ACHIEVEMENT OF OTHER GOALS PART I, LINE 6 THE PRESIDENT & CEO RECEIVES AN ANNUAL PERFORMANCE BONUS THAT IS BASED IN PART UPON THE NET EARNINGS OF THE ORGANIZATION AND TWO RELATED ORGANIZATIONS. PART I, LINE 7 THE PRESIDENT & CEO RECEIVES AN ANNUAL PERFORMANCE BONUS THAT IS BASED IN PART UPON THE REVENUES OF THE ORGANIZATION AND TWO RELATED ORGANIZATIONS. FORM 990, PART V, LINE 2A: THE NUMBER OF EMPLOYEES LISTED AS BEING ON FORM W-3 IS THE TOTAL EMPLOYEE COUNT FOR THE FILING ORGANIZATION. THIS INCLUDES THE EXECUTIVE DIRECTOR THAT IS INCLUDED IN THE RELATED ORGANIZATION'S FORM W-3 AS THE COMMON PAYMASTER AND WHOSE SALARY IS REIMBURSED BY THE FILING ORGANIZATION THROUGH THE MANAGEMENT FEE. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION PAYS MASON WRIGHT FOUNDATION, INC. FOR MANAGEMENT SERVICES. MANAGEMENT SERVICES INCLUDED, BUT WERE NOT LIMITED TO, SUPERVISING PERSONNEL, PLANNING AND EXECUTING BUDGETS AND FINANCIAL OPERATIONS, AND SUPERVISING EXEMPT OPERATIONS. IN 2024, $165,595 WAS PAID FOR MANAGEMENT SERVICES. FORM 990, PART VI, SECTION A, LINE 6 THE MASON WRIGHT FOUNDATION, THE SUPPORTING ORGANIZATION, IS THE SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS SHALL HAVE THE RIGHT TO VOTE FOR THE ELECTION OF DIRECTORS, THE MASON WRIGHT FOUNDATION APPOINT THE DIRECTORS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B ALL DECISIONS ARE SUBJECT TO APPROVAL BY THE MASON WRIGHT FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN THE BOARD DELEGATES THE FINANCE COMMITTEE WITH RESPONSIBILITY FOR THE REVIEW OF THE FORM 990. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, OFFICERS SHALL DISCLOSE FAMILY AND/OR BUSINESS RELATIONSHIPS WITH OTHER OFFICERS. ANNUALLY, TRUSTEES SHALL DISCLOSE FAMILY AND BUSINESS INTERESTS THAT COULD ARISE TO A CONFLICT OF INTEREST. A REPORT OF SUCH DISCLOSURE(S) SHALL BE MADE TO THE FULL BOARD OF TRUSTEES, AND SAID REPORT SHALL BE APPENDED TO THE MINUTES OF THE MEETING AT WHICH THE REPORT IS MADE. NO CONFLICT OF INTEREST EXISTS WHEN, AFTER FULL DISCLOSURE OF THE POTENTIAL CONFLICT, THE BOARD OR MANAGEMENT UNDERTAKES AN ACTION THAT PROVIDES FAIR AND REASONABLE EXCHANGE OF GOODS AND SERVICES. IF A POTENTIAL OR ACTUAL CONFLICT WERE TO ARISE THE INDIVIDUAL(S) INVOLVED WOULD ABSTAIN FROM ANY DISCUSSION OR VOTE RELATING TO THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 ALAN POPP, PRESIDENT & CEO, AND WILLIAM HAWKINS, CHIEF FINANCIAL OFFICER, PERFORM MANAGEMENT DUTIES, BUT THEIR SALARY AND BENEFITS ARE PAID OUT OF A RELATED ORGANIZATION, MASON WRIGHT FOUNDATION, INC., AND A PORTION OF THEIR SALARY AND BENEFITS IS REIMBURSED BY THE FILING ORGANIZATION THROUGH THE MANAGEMENT FEE. THE RELATED PARTY COMPENSATION REVIEW PROCESS INCLUDES, BUT IS NOT LIMITED TO THE USE OF THE FOLLOWING: (1) INDEPENDENT COMPENSATION CONSULTANT, (2) COMPENSATION SURVEY OR STUDY AND (3) APPROVAL BY THE BOARD. THE DELIBERATION AND FINAL DECISION ARE TIMELY DOCUMENTED. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. MASON WRIGHT FOUNDATION INC 74 WALNUT STREET SPRINGFIELD MA 01105 042105936 OPERATING FOUNDATION FOR COMMUNITY SENIORS & CHILDREN MA 501(C)(3) PF N/A 0 MASON WRIGHT SENIOR LIVING INC 74 WALNUT STREET SPRINGFIELD MA 01105 471890506 SENIOR ASSISTED & INDEPENDENT LIVING MA 501(C)(3) LINE 10 MASON WRIGHT FOUNDATION INC 0 COLONY CARE SENIOR LIVING INC 74 WALNUT STREET SPRINGFIELD MA 01105 454741875 HOME CARE MA 501(C)(3) LINE 10 MASON WRIGHT FOUNDATION INC 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 1 1 0 0 0