2024-02-19T04:23:19-08:00 2023-06-30 043447507 FRITZ DEGUGLIELMO LLC 8 ESSEX STREET NEWBURYPORT MA 01950 990 2022-07-01 042597978 Collaborative for Regional Educational Services and Training COLL 9786853000 20 Shattuck Road Andover MA 01810 Robert Jokela Executive Director 9786853000 2023-11-07 true Robert Jokela XXX-XX-XXXX true Daniel E Schaffner CPA P00796903 9784622161 2024-02-19 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Robert Jokela 20 Shattuck Road Andover MA 01810 25075143 false X www.crestcollaborative.org X 1974 MA The mission of the Collaborative is to serve member school districts in meeting their unique needs in a changing global community through cooperative visionary leadership and coordination of resources and services. Collaborative services maximize efficiency, quality, and equity of educational opportunity. 16 16 432 10 0 0 2375965 2432070 18988395 22490018 216 12555 126472 140500 21491048 25075143 0 0 15553728 18238452 0 0 5340679 5577207 20894407 23815659 596641 1259484 29061456 29466392 25693117 25444819 3368339 4021573 X The mission of the Collaborative is to serve member school districts in meeting their unique needs in a changing global community through cooperative visionary leadership and coordination of resources and services. Collaborative services maximize efficiency, quality, and equity of educational opportunity. false false 2281358 0 2246227 Essex Academy Lower School - Program to benefit students whose psychological disorders are deterring them from making effective progress within their regular school setting (program #460) 4234232 0 6014049 Lifeways - Programs to benefit special needs students with developmental disabilities and challenging behavior (program #350) 6202709 0 7333495 Lifeworks - Program to benefit students with disabilities in genuine transitional and vocational experiences for competitive employment and adult lifestyle (Program #220) 1326372 0 294047 Visions - Program to benefit students with disabilities in genuine transitional and vocational experiences for competitive employment and adult lifestyle (program #200) 554405 0 0 Food Service - program to provide food to students within the Collaborative (program #150) 1314529 0 1376684 Essex Academy Upper School - Program structured to meet the academic and social/emotional needs of young adults grades 9-12 (program #430) 1358262 0 826056 District Services - Program structured to meet the academic and social/emotional needs of young adults by providing them with in-home services and services to school districts (program #520/700) 4617 0 0 Professional Development - Trainings and professional development conferences for educators and school districts (program #750) 303025 0 0 Grant Programs Various grants to support programs (Program #701-712) 2165574 0 2189982 EPIC - Programs to benefit special needs students with moderate to severe disabilities including PDD, global developmental delays and communication disorders (program #300) 2386624 0 2209478 Merrimack Academy - Programs to benefit special needs students who experience significant behavioral or psychological problems (program #400) 9413408 0 6896247 22131707 true false false false false false false false false false true false false true true true true false true false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false true 36 0 true 432 true false false false false false false false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true false false MA X Robert Jokela 9786853000 20 Shattuck Road Andover MA 01810 Juan Rodriguez Director 1.00 X 0 0 0 Justin Bartholomew Director 1.00 X 0 0 0 Sean Gallagher Director 1.00 X 0 0 0 Scott Morrison Director 1.00 X 0 0 0 Brian Blake Director 1.00 X 0 0 0 Brian Forget Director 1.00 X 0 0 0 John Lavoie Director 1.00 X 0 0 0 Helen Pickard Director 1.00 X 0 0 0 Magda Parvey Director 1.00 X 0 0 0 Carol Jacobs Director 1.00 X 0 0 0 Michael Harvey Director 1.00 X 0 0 0 Elizabeth McAndrews Director 1.00 X 0 0 0 Brandi Kwong Director 1.00 X 0 0 0 Margaret Marotta Director 1.00 X 0 0 0 Joel Boyd Director 1.00 X 0 0 0 Steven Stone Chair 1.00 X 0 0 0 J Eric Boes Director of Finance 40.00 X 112151 0 23335 Kim Oliveira Executive Director 40.00 X 178294 0 11943 William Bryant Program Director 40.00 X 117418 0 23335 Elizabeth Conway Human Resources Director 40.00 X 106801 0 419 Jill Graham Program Director 40.00 X 115918 0 14599 Matthew Reera Teacher 40.00 X 113619 0 15901 Rachel Trainor Assistant Program Director 40.00 X 108204 0 421 852405 0 89953 7 false true false Carlos A Hoyt Jr 6 Peacock Farm Road Lexington MA 02421 DEI Consultant 145649 Heather Gray 6 Mary E Clark Dr Ste 7 Hampstead NH 03841 Speech Services 106241 2 2429506 2564 2432070 Tuition, service fees 611710 22188883 0 0 Commercial activities 611710 301135 0 0 22490018 12555 0 12555 26755 26755 26755 26755 Miscellaneous fees and rebates 611710 113745 113745 0 0 113745 25075143 22603763 0 39310 338331 0 338331 0 15291649 14461478 830171 0 344696 344696 0 0 1907103 1734536 172567 0 356673 331075 25598 0 9126 0 9126 0 45750 0 45750 0 1110305 1053013 57292 0 2709 600 2109 0 99711 24420 75291 0 1519316 1512895 6421 0 6813 6813 0 0 25901 22888 3013 0 349904 349904 0 0 717181 716660 521 0 86563 63051 23512 0 Program Supplies and Materials 726894 722391 4503 0 Vehicles 259741 259741 0 0 Meals 271892 271892 0 0 Telephone 56212 37421 18791 0 289189 218233 70956 0 23815659 22131707 1683952 0 0 0 4094724 3368313 1975382 1649070 28252 6387 23238529 1987090 21231501 21251439 34636 1864305 1696961 1326878 29061456 29466392 465742 702559 0 0 16220278 15686409 9007097 9055851 25693117 25444819 X 3368339 4021573 3368339 4021573 29061456 29466392 X 1259484 29668 -635918 X false true X true false X 0 0 0 0 0 0 5330000 5330000 15759406 958619 14800787 906482 360549 545933 646298 312998 333300 596343 354924 241419 21251439 Deferred Outflows of Resources Related to OPEB 1011158 Right-of-Use Assets, net 315720 1326878 Postemployment Benefits 5794819 Deferred inflow of resources related to OPEB 2940869 Lease liabilities-current 98444 Lease liabilities-long-term 221719 9055851 X 27748143 29668 2643332 2673000 25075143 25075143 27094909 3279250 3279250 23815659 23815659 Pt XI, Line 2d Massachusetts Teachers' Retirement System on-behalf payments of $1,617,321 and Massachusetts State Employees' Retirement System on-behalf payments of $1,026,011. Pt XII, Line 2d Massachusetts Teachers' Retirement System on-behalf payments of $1,617,321 and Massachusetts State Employees' Retirement System on-behalf payments of $1,026,011. Other postemployment benefits of $635,918. Pt X, Line 2 The Collaborative has adopted the application of the provisions of FASB ASC 740-10 (formerly FASB Intrepretation No. 48, "Accounting For Uncertainty in Income Taxes"). The primary tax positions made by the Collaborative are the existence/non-existence of Unrelated Business Income Tax and the Collaborative's status as an exempt organization under the Internal Revenue Code. The Collaborative currently evaluates all tax positions, and makes determinations regarding the likelihood of those positions being upheld under review. For the years presented, and as a result of adoption, the Collaborative has not recognized any tax benefits or loss contingencies for uncertain tax positions based on its evaluations. The Collaborative's Form 990, Return of Organization Exempt from Income Tax, for the years ended June 30, 2023, 2022, 2021 and 2020 are subject to examination by the IRS. Returns are generally subject to examination for 3 years after they are filed. true true true true true true true false false false false false false false false true true true Line 6b The Collaborative is a quasi-governmental agency. It received its funding from member school districts, which are governmental agencies. It also receives grants from the Massachusetts Department of Education and the Massachusetts Department of Developmental Services. Due to late filings of required reports in prior years, the Massachusetts Operational Services Division withheld payments of contractual funding. The Collaborative is currently in compliance with the filing requirements and contractual funding payments are no longer being withheld. Line 3 As a public school entity, it is mandated that the racially nondiscriminatory policy and other similar rules and policies of the state (Commonwealth of Massachusetts) be followed and adhered to. See Schedule E, page 1. false false false false false false false false false Kim Oliveira 178294 0 0 0 0 0 0 0 11943 0 190237 0 0 0 A Massachusetts Development Finance Agency 043431814 000000000 2020-12-30 17000000 Financing of debt false false false A 17000000 17000000 2020 false false true true A false false false false 0.00000 0.00000 0.00000 false false 0.00000 false A false false false 0.000000000000 false 0.000000000000 false false A false Pt VI, Line 11b The executive director reviews the Form 990 and compares it to the financial statements. The executive director meets with the Board of Directors who approve the Form 990. Pt VI, Line 12c The Collaborative monitors and enforces compliance with the conflict of interest policy by requiring board members and key employees to review and disclose any relationships that may cause a conflict of interest on an annual basis. Pt VI, Line 15a The review for determining the compensation of the executive director included comparability data and documentation of the deliberation and decision of the Board. Pt VI, Line 19 The Collaborative's governing documents, conflict of interest policy and financial statements are available to the public upon request. Pt XI Other postemployment benefit Form 990, Part III, Line 4d Visions - Program to benefit students with disabilities 1326372. 0. 294047. Form 990, Part III, Line 4d Food Service - program to provide food to students 554405. 0. 0. Form 990, Part III, Line 4d Essex Academy Upper School - Program structured to 1314529. 0. 1376684. Form 990, Part III, Line 4d District Services - Program structured to 1358262. 0. 826056. Form 990, Part III, Line 4d Professional Development - Trainings and professional 4617. 0. 0. Form 990, Part III, Line 4d Grant Programs 303025. 0. 0. Form 990, Part III, Line 4d EPIC - Programs to benefit special needs students with moderate to severe 2165574. 0. 2189982. Form 990, Part III, Line 4d Merrimack Academy - Programs to benefit special needs students who experience significant 2386624. 0. 2209478.