2024-11-05T13:36:37-06:00 2023-12-31 992277914 EAG NEW ENGLAND LLC 160 FEDERAL STREET 9TH FLOOR BOSTON MA 02110 990 2023-01-01 042488456 MASSACHUSETTS ADVOCATES FOR CHILDREN INC MASS 6173578431 25 KINGSTON STREET 2ND FLOOR BOSTON MA 02111 ANNA KRIEGER EXECUTIVE DIRECTOR 6173578431 2024-11-05 1 0 EUGENE BORGONZI P01269879 6172276161 2024-11-04 2023 2024-10-15 13:58:12Z ANNA KRIEGER 25 KINGSTON STREET 2ND FLOOR BOSTON MA 02111 1462255 0 X HTTPS://MASSADVOCATES.ORG X 1971 MA MASSACHUSETTS ADVOCATES FOR CHILDREN, INC. ("MAC") IS A NON-PROFIT ORGANIZATION DEDICATED TO REMOVING BARRIERS TO EDUCATIONAL AND LIFE OPPORTUNITIES FOR CHILDREN AND YOUTH. WE DO SO BY ADVOCATING FOR AND PARTNERING WITH STUDENTS AND FAMILIES; TRANSFORMING SCHOOL CULTURES TO BE INCLUSIVE, SAFE AND SUPPORTIVE; AND CREATING SYSTEMIC CHANGE SO ALL CHILDREN AND YOUTH CAN LEARN, REACH THEIR POTENTIAL, AND THRIVE. WE FOCUS OUR ADVOCACY ON CHILDREN AND YOUTH WHO FACE SIGNIFICANT BARRIERS, INEQUITIES, AND/OR DISCRIMINATION BECAUSE OF THEIR ECONOMIC STATUS, DISABILITY, RACE, ETHNICITY/CULTURE, IMMIGRATION STATUS, ENGLISH LEARNER STATUS, AND/OR TRAUMATIC LIFE EXPERIENCES. 12 12 30 11 0 0 1817599 1419856 25825 15150 -79 13825 12860 2791 1856205 1451622 0 0 0 0 1211425 1178464 29920 27200 111976 435012 405565 1676357 1611229 179848 -159607 1683114 1613233 88749 39752 1594365 1573481 X MASSACHUSETTS ADVOCATES FOR CHILDREN, INC. ("MAC") IS A NON-PROFIT ORGANIZATION DEDICATED TO REMOVING BARRIERS TO EDUCATIONAL AND LIFE OPPORTUNITIES FOR CHILDREN AND YOUTH. WE DO SO BY ADVOCATING FOR AND PARTNERING WITH STUDENTS AND FAMILIES; TRANSFORMING SCHOOL CULTURES TO BE INCLUSIVE, SAFE AND SUPPORTIVE; AND CREATING SYSTEMIC CHANGE SO ALL CHILDREN AND YOUTH CAN LEARN, REACH THEIR POTENTIAL, AND THRIVE. WE FOCUS OUR ADVOCACY ON CHILDREN AND YOUTH WHO FACE SIGNIFICANT BARRIERS, INEQUITIES, AND/OR DISCRIMINATION BECAUSE OF THEIR ECONOMIC STATUS, DISABILITY, RACE, ETHNICITY/CULTURE, IMMIGRATION STATUS, ENGLISH LEARNER STATUS, AND/OR TRAUMATIC LIFE EXPERIENCES. 0 0 402086 0 15000 PROGRAM 1: DISABILITY EDUCATION JUSTICE INITIATIVE AND AUTISM CENTER (DEJI/AC)DISABILITY EDUCATION JUSTICE INITIATIVE - MAC CONTINUES ITS HISTORIC AND VISIBLE ROLE WITHIN THE STATE, LEADING MULTI-PRONGED ADVOCACY EFFORTS TO REMOVE INEQUITIES AND ENSURE THAT ALL CHILDREN WITH DISABILITIES, INCLUDING CHILDREN OF COLOR, CHILDREN FROM IMMIGRANT AND MULTILINGUAL COMMUNITIES, AND CHILDREN FROM LOW-INCOME FAMILIES RECEIVE A HIGH QUALITY AND INCLUSIVE EDUCATION. MAC'S AUTISM CENTER IS A PIONEERING VOICE IN AUTISM ADVOCACY. LAUNCHED IN 2002, THE AUTISM CENTER WORKS WITH ELECTED OFFICIALS AND PARTNERS TO CREATE LAWS AND REGULATIONS TO ENSURE THAT CHILDREN AND YOUNG ADULTS WITH AUTISM HAVE ACCESS TO THE SERVICES AND RESOURCES THEY NEED IN ORDER TO REACH THEIR FULL POTENTIAL. 329562 0 2641 PROGRAM 2: CHILDREN'S LAW SUPPORT PROJECT (CLSP) AND THE TRAUMA AND LEARNING POLICY INITIATIVE (TLPI)CHILDREN'S LAW SUPPORT PROJECT AND TRAUMA LEARNING POLICY INITIATIVE IN ITS ROLE AS A STATEWIDE CENTER FOR THE CIVIL LEGAL AID SYSTEM IN MASSACHUSETTS, MAC COORDINATES A STATEWIDE LEGAL AND LEGISLATIVE AGENDA ON BEHALF OF VULNERABLE LOW INCOME CHILDREN, INCLUDING THOSE WHO ARE HOMELESS, DISABLED, AT RISK OF SCHOOL EXPULSION, AND/OR SUFFERING FROM THE TRAUMATIC EFFECTS OF EXPOSURE TO FAMILY VIOLENCE. UNDER THIS PROGRAM, MAC PROVIDES AN INTAKE HELPLINE, RECRUITS PRO-BONO ATTORNEYS.THE TRAUMA AND LEARNING POLICY INITIATIVE ("TLPI") IS A COLLABORATION BETWEEN MAC AND HARVARD LAW SCHOOL ("HLS") WHICH IS FORMALIZED IN A MEMORANDUM OF UNDERSTANDING ("MOU"). IN SEPTEMBER 2021, MAC RECEIVED NOTIFICATION FROM MANAGEMENT OF THE TLPI PROGRAM BOTH WITHIN MAC AND HLS THAT THEY DID NOT INTEND TO RENEW THE MOU WHICH WAS SET TO EXPIRE ON JUNE 30, 2022, AND THAT THE PROGRAM WOULD BE MOVED FULLY TO HLS AFTER THIS DATE. SUBSEQUENTLY, THE MOU WAS EXTENDED TO EXPIRE ON JANUARY 31, 2023, AFTER WHICH TIME TWO EMPLOYEES WHO MANAGED THIS PROGRAM LEFT MAC'S EMPLOYMENT. MAC AND HLS ARE UNDERGOING NEGOTIATIONS TO FACILITATE AND FORMALIZE THE SEPARATION WHICH WILL INCLUDE A FINANCIAL RECONCILIATION OF VARIOUS ASSETS AND LIABILITIES ATTRIBUTED TO THE PROGRAM, AND WHICH IS EXPECTED TO BE FINALIZED BY THE END OF 2024. MANAGEMENT OF MAC HAS NOT EXPERIENCED A MATERIAL IMPACT TO ITS FINANCIAL CONDITION OR THE RESULTS OF OPERATIONS DUE TO THE LOSS OF THIS PROGRAM. 130840 0 0 PROGRAM 3: RACIAL EQUITY AND ACCESS PROJECT (REAP) RACIAL EQUITY AND ACCESS PROGRAM ("REAP") WORKS COLLABORATIVELY TO TRANSFORM K-12 EDUCATION INTO A RACIALLY EQUITABLE SYSTEM IN BOSTON. REAP'S WORKS WITH THE DISTRICT AND OTHER BOSTON PUBLIC SCHOOL STAKEHOLDERS TO ADDRESS THE ROOT CAUSES OF RACIAL INEQUITY IN BOSTON'S SCHOOLS. 116128 0 0 PROGRAM 4: FORWARD!~ADELANTE!~AVANTE!~!~AVANSE!~ TIEN VE PHIA TRUOC!~ ~HOREY! FOCUSES ON ADVANCING THE EDUCATION RIGHTS OF IMMIGRANT AND MULTILINGUAL CHILDREN. MAC DOES THIS THROUGH LEGAL ADVOCACY AND PARENT/CAREGIVER TRAINING THAT THEN INFORMS ITS SYSTEMIC ADVOCACY AT THE SCHOOL DISTRICT, STATE AGENCY, AND LEGISLATIVE LEVELS. MAC'S WORK THROUGH THIS PROGRAM IS DONE IN COORDINATION WITH OTHER MAC PROGRAMS AS WELL AS A MAC-LED MULTILINGUAL AND MULTICULTURAL GROUP OF SPECIAL EDUCATION ADVOCATES AND ATTORNEYS FROM THROUGHOUT THE STATE THAT COMPRISE THE IMMIGRANTS AND MULTILINGUAL LEARNERS WITH DISABILITIES COALITION. STOP THE SCHOOL-TO-PRISON PIPELINE PROGRAM ("STOPP")-- STOP THE SCHOOL-TO-PRISON PIPELINE (STOPP) PROGRAM DISMANTLES THE SCHOOL-TO-PRISON PIPELINE IN MASSACHUSETTS WITH A COMPREHENSIVE, MULTI-FACETED APPROACH WHICH COMBINES THE EFFECTIVENESS OF LEGAL AND POLICY ADVOCACY, THE IMPACT OF A BROAD-BASED COALITION, AND THE POWER OF STUDENT, FAMILY, AND COMMUNITY MOBILIZATION. 108812 0 0 PROGRAM 5: STOP THE SCHOOL-TO-PRISON PIPELINE PROGRAM ("STOPP")-- STOP THE SCHOOL-TO-PRISON PIPELINE (STOPP) PROGRAM WORKS TO DISMANTLE THE SCHOOL-TO-PRISON PIPELINE IN MASSACHUSETTS WITH A COMPREHENSIVE, MULTI-FACETED APPROACH WHICH COMBINES THE EFFECTIVENESS OF LEGAL AND POLICY ADVOCACY, THE IMPACT OF A BROAD-BASED COALITION, AND THE POWER OF STUDENT, FAMILY, AND COMMUNITY MOBILIZATION. 224940 0 0 1087428 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 30 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 MA X ANNA KRIEGER 6173578431 25 KINGSTON STREET 2ND FLOOR BOSTON MA 02111 EILEEN M HAGERTY ESQ CHAIR/DIRECTOR 0.50 X X 0 0 0 JACQUELYNNE BOWMAN ESQ CLERK/DIRECTOR 0.50 X X 0 0 0 SALIMA SLIMANE DIRECTOR 0.25 X 0 0 0 REV WILLIE BRODERICK DIRECTOR 0.50 X 0 0 0 CARLOS ROJAS ALVAREZ DIRECTOR (THRU 9/28/23) 0.25 X 0 0 0 JOHNNIE HAMILTON-MASON PHD DIRECTOR 0.50 X 0 0 0 MATTHEW J IVERSON DIRECTOR 0.50 X 0 0 0 MICHAEL FLEISCHER ESQ DIRECTOR 0.50 X 0 0 0 RICHARD HOWARD ESQ DIRECTOR 0.50 X 0 0 0 ONIRIS RAMIREZ DIRECTOR 0.50 X 0 0 0 KADEEM APPLY DIRECTOR (AS OF 9/28/23) 0.25 X 0 0 0 ROBERT SHUSTERMAN TREASURER/DIRECTOR 0.50 X X 0 0 0 JONATHAN GARDNER DIRECTOR (AS OF 9/28/23) 0.25 X 0 0 0 JAY BLITZMAN EXECUTIVE DIRECTOR (THRU 4/2023) 40.00 X 39216 0 111 ANNA M KRIEGER EXECUTIVE DIRECTOR (AS OF 4/2023) 40.00 X 90673 0 24057 129889 0 24168 0 0 0 0 0 1419856 9849 1419856 LEGAL ADVOCACY SERVICE 900099 15000 15000 TRAINING SERVICES 900099 150 150 15150 13422 13422 10252 9849 403 403 403 3235 784 2451 2451 SPEAKING FEES 900099 300 300 FEE REIMBURSEMENTS 900099 40 40 340 1451622 17941 0 13825 153616 23042 107532 23042 819425 701946 86195 31284 135237 118430 10408 6399 70186 56218 9905 4063 12638 12638 90848 90848 27200 27200 91498 20361 67816 3321 845 479 121 245 23623 11313 8641 3669 21749 14547 2426 4776 133298 100603 25456 7239 2160 1886 40 234 3373 2820 369 184 9105 9105 6649 6649 DUES AND SUBSCRIPTIONS 7035 5320 1544 171 EQUIPMENT LEASING 2744 2071 524 149 1611229 1087428 411825 111976 47829 250627 627161 550204 950873 775480 5478 385 11392 6793 22080 20548 11563 2458 6738 6738 1683114 1613233 77749 39752 11000 0 88749 39752 X 504217 541622 1090148 1031859 1594365 1573481 1683114 1613233 X -159607 139694 -971 X X 0 1 X 1 0 X 1138506 1647859 1690934 1957293 1419856 7854448 1138506 1647859 1690934 1957293 1419856 7854448 2504600 5349848 8154 1811 404 968 13422 24759 340 340 7879547 183274 0.67900 0.59870 X FORM 990, SCHEDULE A, PART II, SECTION A THE AMOUNT REPORTED IN COLUMN D (2022 TAX YEAR) HAS BEEN ADJUSTED FROM THE AMOUNT ORIGINALLY REPORTED ON THE 2022 FORM 990 SCHEDULE A DUE TO THIS YEAR'S PRIOR PERIOD ADJUSTMENT IN PART XI. THE AMOUNT HAS BEEN INCREASED BY $139,694. THIS REPRESENTS A GRANT THAT WAS MISTAKENLY CLASSIFIED AS A CONDITIONAL GRANT IN 2022 AND NOT RECORDED AS A RECEIVABLE. HOWEVER, IN 2023, IT HAS BEEN RECLASSIFIED TO AN UNCONDITIONAL GRANT IN 2023 RESULTING IN A PRIOR PERIOD ADJUSTMENT. THIS AMOUNT IS NOT SUBJECT TO THE EXCESS CONTRIBUTOR CALCULATION SINCE IT WAS RECEIVED FROM A SECTION 170(B)(1)(A)(VI) PUBLIC CHARITY. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 1 42017 0 0 42017 0 PART II-B, LINE 1: LOBBYING ACTIVITY WITH THE MASSACHUSETTS LEGISLATURE AND GOVERNOR'S OFFICE ON BILLS AND BUDGET LINE ITEMS RELATED TO SPECIAL EDUCATION, SCHOOL DISCIPLINE AND EDUCATION REFORM. 0 1488917 36511 36511 1452406 -784 -784 1451622 1649495 36511 1755 38266 1611229 0 1611229 PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF SALES -784. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 784. LOSS ON UNCOLLECTIBLE RECEIVABLES 971. X X X 1 MARIBETH MCKENZIE MACDONALD 25 WASHINGTON STREET BRAINTREE MA 02184 GRANT WRITING, SPONSORSHIP, ANNUAL APPEALS & DATABASE REVIEW 0 0 27200 -27200 27200 -27200 MA SCHEDULE G, PART I, LINE 2B, COLUMN (V) UNDER THE AGREEMENT, PAYMENTS TO THE FUNDRAISER WERE FOR GRANT WRITING, APPEALS AND DATABASE REVIEW OF DONORS FOR THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, ALONG WITH THE FINANCIAL MANAGEMENT CONSULTANT, TREASURER, AND BOARD CHAIRPERSON. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS, DIRECTORS AND EMPLOYEES ARE REQUIRED TO SUBMIT ANNUALLY DISCLOSURE QUESTIONNAIRE AND AFFIRMATION OF COMPLIANCE FORMS. THE POLICY ALSO COVERS IMMEDIATE FAMILY MEMBERS AND ASSOCIATES OF THE OFFICERS, DIRECTORS AND EMPLOYEES CONCERNING A FINANCIAL OR OTHER INTEREST, THE LATTER BEING DEFINED AS OBTAINING A NON-FINANCIAL BENEFIT OR ADVANTAGE, WHETHER FROM MAC OR FROM ANY OTHER PERSON OR ENTITY INVOLVED IN AN ACTION OR TRANSACTION OF MAC, AS A RESULT OF SUCH ACTION OR TRANSACTION. RESTRICTIONS ARE IMPOSED UPON THE PERSON WITH A CONFLICT IN TWO WAYS: A.WHEN THE PERSON DISCLOSES A POTENTIAL CONFLICT OF INTEREST, THE DISINTERESTED MEMBERS OF THE BOARD SHALL DETERMINE WHETHER THERE IS A CONFLICT BY A VOTE OF THE MAJORITY OF DIRECTORS IN ATTENDANCE AT A MEETING AT WHICH A QUORUM IS PRESENT. FOR ANY SUCH VOTE, THE INTERESTED PERSON (IF A BOARD MEMBER) SHALL NOT BE COUNTED FOR PURPOSES OF DETERMINING WHETHER A QUORUM IS PRESENT, NOR FOR PURPOSES OF DETERMINING WHAT CONSTITUTES A MAJORITY VOTE. B.IF THE BOARD HAS REASON TO BELIEVE THAT AN INTERESTED PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, IT SHALL INFORM THE PERSON OF THE BASIS FOR SUCH BELIEF AND ALLOW THE PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF THE BOARD DETERMINES THAT THE INTERESTED PERSON HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THE BOARD SHALL TAKE SUCH DISCIPLINARY AND CORRECTIVE ACTION AS THE BOARD, IN MAC'S BEST INTERESTS, SHALL DETERMINE. IN THE EVENT THAT THE INTERESTED PERSON IS A DIRECTOR, THE INTERESTED PERSON SHALL NOT PARTICIPATE IN THE DELIBERATIONS AND DECISION-MAKING VOTE OF THE BOARD WITH REGARD TO HIS OR HER FAILURE TO DISCLOSE, NOR SHALL THE INTERESTED PERSON BE COUNTED FOR PURPOSES OF DETERMINING WHETHER A QUORUM IS PRESENT TO VOTE ON THAT ISSUE OR FOR PURPOSES OF DETERMINING WHAT CONSTITUTES A MAJORITY VOTE OF THE DIRECTORS IN ATTENDANCE WITH REGARD TO THAT ISSUE. THERE IS NO MONETARY LEVEL BELOW WHICH POTENTIAL OR ACTUAL CONFLICTS ARE EXCLUDED FROM DISCLOSURE OR REVIEW, BUT EXCLUDED FROM CONSIDERATION AS A POTENTIAL OR ACTUAL CONFLICT OF INTEREST IS WHEN THE ORGANIZATION, IN THE ORDINARY COURSE OF ITS BUSINESS, MAKES A REFERRAL TO AN ATTORNEY OR EDUCATIONAL ADVOCATE WHO IS AN OFFICER OR DIRECTOR OF MAC. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: LOSSES ON UNCOLLECTIBLE RECEIVABLES -971. FORM 990, PART XII. LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.