Judge Baker Children'S Center

“Richard p. Breed, iii, chair of the organization's board, and robert g. Holdway, board member, have a business relationship.”

“The organization adopted and approved amended bylaws in september 2016. The main change was the elimination of the members of the organziation where the trustees are now solely responsible for governance of the organization.”

“Management works with an outside accountant to prepare the form 990. The vp of finance & operations reviews the entire draft return in detail and provides comments. The revised return is reviewed by the vp of finance & operations with the finance committee. Once the return is approved by the finance committee, an electronic copy of the form 990 is distributed to all members of the board of trustees prior to filing.”

“The governance & nominating committee is responsible for regularly and consistently monitoring the policy. Each trustee, officer, and senior employee (senior employee defined as an employee with signing authority) fills out a detailed annual disclosure form which is reviewed by the governance & nominating committee. Any potential conflicts are reviewed by the committee and board chair and brought before the full board of trustees, if it is determined that a conflict exists. At board of trustees meetings, if a trustee is identified as having a conflict on a particular transaction and/or vote, the person with a conflict recuses himself or herself from participating in the board's deliberations and decisions in the transaction and/or vote in question. The conflict review committee reviews, and will make a determination regarding, any potential conflicts of employees.”

“The executive committee of the board of trustees functions as the compensation committee, and is charged with setting the compensation for the president and chief executive officer in accordance with the safe harbor provisions of treasury regulation 53.4958-6. The committee makes use of multiple published comparability data sources. Compensation for other positions within the organization is established by the hiring manager, in consultation with the director of human resources and the vice president of finance and operations, using multiple published comparability data sources as well as current information from comparable community sources. Senior leadership salaries are determined and approved by the president and chief executive officer using multiple published comparability data sources as well as current information from comparable community sources. The organization contemporaneously documents and keeps records of all the compensation decisions.”

“The organization makes its governing documents, conflict of interest policy, form 990 and financial statements available to the public upon request for the same period of disclosure as set forth in section 6104(d). In addition, the form 990 without schedule b is made available via guidestar and the massachusetts attorney general's website.”

“The gross income generated from the fundraising events totals to $188,585. Within this gross income, $170,905 represents contribution income which is being reported separately with other contribution income on form 990, part viii, line 1. The net income, including contribution income, from the fundraising events is equal to $154,942.”