2026-04-16T15:51:07-05:00 2025-06-30 420714325 RSM US LLP 80 CITY SQUARE BOSTON MA 02129 990 2024-07-01 042518911 BEAVERBROOK STEP INC BEAV 6179261113 85 MAIN STREET 2ND FLOOR WATERTOWN MA 02472 VIRGINIA A CONNOLLY EXECUTIVE DIRECTOR 6179261113 2026-04-07 1 1 KAREN LO P01434915 6179129000 2026-04-07 2024 2025-03-06 01:10:19Z VIRGINIA A CONNOLLY 85 MAIN STREET 2ND FLOOR WATERTOWN MA 02472 30084785 0 X WWW.BEAVERBROOKSTEP.ORG X 1973 MA BEAVERBROOK STEP, INC. IS A PRIVATE, NOT-FOR-PROFIT ORGANIZATION WHICH PROVIDES COMMUNITY-BASED RESIDENTIAL, DAY AND SUPPORT SERVICES TO ADULTS WITH DEVELOPMENTAL AND INTELLECTUAL DISABILITIES IN EASTERN MASSACHUSETTS. THE ORGANIZATION ASSISTS WITH THE ACCESS, TRAINING AND OPPORTUNITIES NECESSARY TO FULLY EXPERIENCE THE BENEFITS OF COMMUNITY LIVING. THE ORGANIZATION STRIVES TO ENHANCE THE QUALITY OF LIFE OF INDIVIDUALS, WHILE ALSO FULFILLING OUR RESPONSIBILITY TO HELP OUR COMMUNITIES UNDERSTAND AND APPRECIATE THE TALENTS OF ALL OF ITS MEMBERS. 9 9 495 18 0 0 54155 28228 25289751 29993674 1295 61392 3139 1491 25348340 30084785 0 0 0 0 19535733 23179588 0 0 0 5705564 5695763 25241297 28875351 107043 1209434 22439976 22020393 9151645 7523198 13288331 14497195 X BEAVERBROOK STEP, INC. IS A PRIVATE, NOT-FOR-PROFIT ORGANIZATION WHICH PROVIDES RESIDENTIAL, DAY AND SUPPORT SERVICES TO ADULTS WITH DEVELOPMENTAL AND INTELLECTUAL DISABILITIES IN EASTERN MASSACHUSETTS. THE ORGANIZATION ASSISTS WITH THE ACCESS, TRAINING AND OPPORTUNITIES NECESSARY TO FULLY EXPERIENCE THE BENEFITS OF COMMUNITY LIVING. THE ORGANIZATION STRIVES TO ENHANCE THE QUALITY OF LIFE OF INDIVIDUALS, WHILE ALSO FULFILLING OUR RESPONSIBILITY TO HELP OUR COMMUNITIES UNDERSTAND AND APPRECIATE THE TALENTS OF ALL OF ITS MEMBERS. 0 0 19533105 23875027 RESIDENTIAL SERVICES: BEAVERBROOK STEP SUPPORTED OVER 100 INDIVIDUALS ENABLING TRAINING, EDUCATION, SKILL BUILDING, MEDICAL AND PSYCHIATRIC TREATMENT, RECREATION, RELATIONSHIP BUILDING AND COMMUNITY INTEGRATION IN OVER 25 SETTINGS. ADDITIONALLY, BEAVERBROOK STEP ENSURED THAT INDIVIDUALS WERE ABLE TO PARTICIPATE IN THEIR COMMUNITIES AS VALUED MEMBERS. THE ORGANIZATION MAINTAINED ATTRACTIVE AND AFFORDABLE HOMES, EMPLOYED A WELL-SKILLED STAFF AND CONDUCTED ITSELF IN RESPONSIBLE, CREATIVE WAYS. 3844628 4017695 DAY SERVICES: BEAVERBROOK STEP SUPPORTED OVER 80 INDIVIDUALS IN ACQUIRING AND MAINTAINING EMPLOYMENT, PARTICIPATING IN RECREATIONAL AND CULTURAL EVENTS IN THE COMMUNITY, VOLUNTEERING AT LIBRARIES AND MUSEUMS, BUILDING SKILLS LEADING TO ENHANCED DAY-TIME PURSUITS AND CREATING OPPORTUNITIES FOR FRIENDSHIPS AND INDEPENDENCE. JOB COACHING AND RETAIL SALES TRAINING SUPPORTS ARE PROVIDED IN OUR EMPLOYMENT-FOCUSED SITE. 2532910 2087960 IN-HOME SUPPORTS: BEAVERBROOK STEP PROVIDED SUPPORTS TO OVER 35 INDIVIDUALS WHO LIVE IN VARIOUS RESIDENTIAL SETTINGS. THESE INDIVIDUALS REQUIRED SERVICES OF MORE THAN 7 HRS/WK BUT LESS THAN 24 HRS/DAY. QUALIFIED-STAFF ASSISTED INDIVIDUALS WITH COMMUNITY INCLUSION, FINANCIAL MANAGEMENT, BENEFIT ENTITLEMENTS, SELF-ADVOCACY, RECREATION, NUTRITION, MEDICAL/PSYCHIATRIC HEALTH CARE AND SKILL IMPROVEMENT IN OTHER AREAS OF LIFE. 9216 12992 GUARDIANSHIP PROGRAM: BEAVERBROOK STEP, INC. PROVIDES SUPPORTS TO INDIVIDUALS FOR GUARDIANSHIP, CONSERVATOR AND ROGERS MONITOR SERVICES. 0 0 DESE SERVICES (FAMILY NAVIGATION) IS A CONTRACT AMONG BEAVERBROOK STEP, THE MASSACHUSETTS DEPARTMENT OF ELEMENTARY SECONDARY EDUCATION (DESE), AND THE MASSACHUSETTS DEPARTMENT OF SOCIAL SERVICES (DDS), WHICH IS DESIGNED TO SUPPORT CHILDREN WITH INTELLECTUAL DISABILITIES AND/OR AUTISM AND THEIR FAMILIES, IN BOTH HOME AND SCHOOL, IN ORDER TO PROMOTE GROWTH, OPPORTUNITIES AND SKILL BUILDING. THE DESE PROGRAM WAS NOT ACTIVE IN FISCAL YEAR 2025. 9216 12992 25919859 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 49 0 1 495 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X JOHN SANNELLA INTERIM CFO 6179261113 85 MAIN STREET 2ND FLOOR WATERTOWN MA 02472 X ARTHUR MILLMAN DIRECTOR 1.50 X 0 0 0 AUGUSTA HAYDOCK DIRECTOR 1.50 X 0 0 0 JOHN SAUNDERS DIRECTOR (UNTIL 11/29/24) 1.50 X 0 0 0 KARIN TUTTLE DIRECTOR 1.50 X 0 0 0 KATHERINE ROCHE DIRECTOR 1.50 X 0 0 0 LAURRAINE LECORPS DIRECTOR 1.50 X 0 0 0 STANLEY KRUSZEWSKI PRESIDENT 1.50 X X 0 0 0 SHIRLEE PURCELL VICE PRESIDENT 1.50 X X 0 0 0 JOHN KENNEDY TREASURER 1.50 X X 0 0 0 SANDRA TOMASETTI CLERK 1.50 X X 0 0 0 VIRGINIA A CONNOLLY EXECUTIVE DIRECTOR 40.00 X 163629 0 11103 MICHAEL BENT CFO (UNTIL 11/11/24) 40.00 X 131458 0 804 JOHN SANNELLA INTERIM CFO 16.00 X 151489 0 0 JESSICA A KIRWAN SENIOR DIRECTOR 40.00 X 131568 0 30867 RICHARD CURRIER SENIOR DIRECTOR 40.00 X 127771 0 3585 SUNDAY SSERUNKUMA STAFF ADVOCATE 40.00 X 125897 0 10170 EMMA OPOLOT STAFF ADVOCATE 40.00 X 123290 0 9820 GREGORY MICHEL STAFF ADVOCATE 40.00 X 120171 0 9648 1075273 0 75997 13 0 1 0 0 28228 28228 PROGRAM SERVICE FEES 623990 28406702 28406702 APARTMENT RENTAL 623990 1067440 1067440 OTHER SERVICE FEE INCOME 623990 214974 214974 FOOD STAMP INCOME 624210 213575 213575 MEALS ON WHEELS 624210 72336 72336 18647 18647 29993674 17730 17730 43662 0 43662 43662 43662 1491 1491 1491 30084785 29993674 0 62883 383132 10430 372702 19461944 18367039 1094905 1673662 1460577 213085 1660850 1462698 198152 5650 5650 71531 71531 837212 443173 394039 58586 31912 26674 1549303 1263657 285646 229209 228430 779 736525 714694 21831 176916 168780 8136 VEHICLE EXPENSES 631002 628085 2917 REPAIRS & MAINTENANCE 581944 561453 20491 PROGRAM SUPPLIES 514659 461471 53188 DUES & SUBSCRIPTIONS 37680 37680 265546 117460 148086 28875351 25919859 2955492 0 5520028 5781629 2068088 111389 2618615 4275296 62440 62440 34046 46238 19544406 11110517 8585609 8433889 3551150 3309512 22439976 22020393 1503539 1504442 4619 4016 4285215 2902959 3358272 3111781 9151645 7523198 X 13288331 14497195 13288331 14497195 22439976 22020393 1209434 -570 0 X 0 1 X 1 0 X 3155461 106444 50731 54155 28228 3395019 20908402 23354673 24595421 25289751 29993674 124141921 24063863 23461117 24646152 25343906 30021902 127536940 5000 15000 5500 5950 11500 42950 0 5000 15000 5500 5950 11500 42950 127493990 3794 3907 3811 2719 17730 31961 3794 3907 3811 2719 17730 31961 3139 1491 4630 24067657 23465024 24649963 25349764 30041123 127573531 0.99940 0.99940 0.00030 0.00020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 4619 603 4016 1 X 2703019 2703019 13683679 8533750 5149929 654635 597372 57263 2304232 1914398 389834 198841 64997 133844 8433889 RIGHT-OF-USE ASSETS - OPERATING 2969363 RIGHT-OF-USE ASSETS - FINANCING 123104 DEPOSITS AND OTHER ASSETS 217045 3309512 LEASE LIABILITIES - OPERATING 2988677 LEASE LIABILITIES - FINANCING 123104 3111781 X 30084215 -570 -570 30084785 0 30084785 28875351 0 28875351 0 28875351 PART IV, LINE 2B: THE TENANT SECURITY DEPOSITS ARE HELD IN A HUD SECURITY DEPOSIT ACCOUNT AND ARE REFUNDABLE UPON THE TENANTS DEPARTURE. PART X, LINE 2: THE ORGANIZATION FOLLOWS FASB ASC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD NO MATERIAL UNCERTAINTIES IN INCOME TAXES AS OF JUNE 30, 2025 AND 2024. WITH FEW EXCEPTIONS, THE ORGANIZATION IS ONLY SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR THREE YEARS FROM THE FILING DATE. THE ORGANIZATION WILL ACCOUNT FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF TAX EXPENSE. X X 0 0 0 0 0 0 0 0 0 VIRGINIA A CONNOLLY EXECUTIVE DIRECTOR 158685 0 0 0 4944 0 0 0 11103 0 174732 0 0 0 JESSICA A KIRWAN SENIOR DIRECTOR 131328 0 0 0 240 0 0 0 30867 0 162435 0 0 0 JOHN SANNELLA INTERIM CFO 151489 0 0 0 0 0 0 0 0 0 151489 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ANY PERSON SUBSCRIBING TO THE PURPOSES OF THE CORPORATION, EXCEPT PERSONS CURRENTLY EMPLOYED BY THE CORPORATION, AND WHO ATTENDS CONSECUTIVE ANNUAL MEETINGS SHALL BE DEEMED A MEMBER. FORM 990, PART VI, SECTION A, LINE 7A BY A MAJORITY VOTE, MEMBERS OF THE CORPORATION PRESENT AT THE ANNUAL MEETING OF THE CORPORATION VOTE TO RE-ELECT OR REPLACE BOARD MEMBERS WHO HAVE RESIGNED OR WHOSE TERMS HAVE EXPIRED. EACH YEAR, MEMBERS ELECT BY MAJORITY VOTE, BOTH THE CLERK AND THE TREASURER FOR ONE YEAR TERMS. FORM 990, PART VI, SECTION A, LINE 7B BY A MAJORITY VOTE, MEMBERS OF THE CORPORATION ELECT AND MAY REMOVE BOARD OF DIRECTORS MEMBERS. A DIRECTOR'S REMOVAL MAY BE VOTED ON, ONLY AFTER REASONABLE NOTICE AND THE OPPORTUNITY TO BE HEARD BY THE MEMBERSHIP BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CEO, CFO, AND SENIOR MANAGEMENT. ONCE COMPLETE, A COPY OF THE FORM 990 IS DISTRIBUTED TO EVERY MEMBER OF THE BOARD OF DIRECTORS AND IS REVIEWED BY THE FINANCE & AUDIT COMMITTEE, WHICH IS A SUBSET OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C BEAVERBROOK STEP, INC. HAS BOTH A POLICY AND PROCEDURE WHEREBY OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY SUBMIT AND VERIFY INFORMATION PURSUANT TO MAINTAINING COMPLIANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. THIS INFORMATION AND VERIFICATION ARE MONITORED AND ENFORCED THROUGHOUT THE YEAR BY BOTH THE BOARD AND EXECUTIVE COMMITTEE. BY POLICY, IF AND WHEN A MEMBER'S CONFLICT IS DISCLOSED, SUCH MEMBER IS EXCLUDED FROM ALL DISCUSSIONS AND VOTES PERTAINING TO HIS/HER INTERESTS AND CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 ALTHOUGH THE MEMBERS OF THE BOARD OF DIRECTORS ARE UNPAID VOLUNTEERS, THEY OVERSEE A SUBSTANTIVE REVIEW AND APPROVAL OF SALARIES OF KEY EMPLOYEES INCLUDING THE EXECUTIVE DIRECTOR, CFO, AND OTHER SENIOR MANAGERS. ORIGINALLY COMMISSIONED BY THE MA COUNCIL OF HUMAN SERVICE PROVIDERS, THE STATEWIDE PROVIDER COALITION, ABBOTT LANGER & ASSOCIATES SURVEYS, PRODUCED ANNUAL COMPARATIVE SALARY DATA BY THE STATE, REGION, METRO AREA, TYPE OF NON-PROFIT, AND SIZE OF NON-PROFIT. THE PUBLICATION IS USED BY THE ORGANIZATION TO ENSURE THAT OUR SALARIES ARE FAIR, EQUITABLE, AND WITHIN ACCEPTABLE COMPENSATION LIMITS. FORM 990, PART VI, SECTION C, LINE 19 BEAVERBROOK STEP, INC. MAKES ALL OF ITS GOVERNING DOCUMENTS, MINUTES, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, UFR'S, AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). DOCUMENTS MAY BE MAILED, PICKED UP, OR AVAILABLE FOR INSPECTION. IN ADDITION, THE FORM 990 WITHOUT SCHEDULE B IS AVAILABLE TO THE PUBLIC VIA CANDID AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART VII, SECTION A: THE ORGANIZATION REPORTS COMPENSATION FOR JOHN SANNELLA, WHO SERVED AS INTERIM CFO IN 2024 IN THE CAPACITY OF AN INDEPENDENT MANAGEMENT CONSULTANT. HIS SERVICES WERE PROVIDED AS AN INDEPENDENT CONTRACTOR, WITH ALL AMOUNTS REPORTED ON FORM 1099-NEC.