Evergreen Center Inc.

“The evergreen center, inc. ("evergreen") has engaged human services management corporation, inc. ("hsmc")to provide management and other services. Please see below for a complete description of the services provided by hsmc.”

“Board minutes are maintained and approved for each board of directors meeting. The organization does not have committees with authority to act on behalf of the board of directors.”

“The organization's executive director and management company review a draft of the form 990, which is prepared by the organization's independent accountants. Any resultant comments and changes are incorporated into the form by the independent accountants. A final version of the form 990 is then provided to each member of the board of directors prior to its filing with the irs.”

“All officers and directors of the organization are required to file a statement on an annual basis disclosing any potential interests that could give rise to conflicts. These statements are completed at the beginning of each fiscal year and are evaluated by the officers of the organization. Individuals with potential conflicts of interest are prohibited from participating in any deliberations or decisions that may be effected by a potential conflict of interest.”

“The board of directors engaged an independent compensation consultant to perform a complete review and analysis of the executive director's total compensation based upon a comparison of the executive director's total compensation to the total compensation of similarly situated persons in similarly situated organizations. The board of directors reviewed an extensive report prepared by the independent compensation consultant that contained such comparability data. The board of directors approved the executive director's total compensation based upon a review and deliberation of the independent compensation consultant's report and a discussion with the independent compensation consultant regarding his report. This process took place in 2000 and since that time the executive director has received an annual increase of 3% in connection with his salary and his benefits have remained relatively constant. In addition, the executive director's total compensation is approved on an annual basis as part of the board of directors' approval of the organization's budget.”

“The organization's audited financial statements are available to the public via the websites of certain state regulatory agencies as well as upon request. Other documents are available upon request.”

“Dr. Robert f. Littleton, jr., founder/officer of waltham properties, inc. - .05 hours per week. Jan horvath, vice president/director of waltham properties, inc. - .05 hours per week.”

“Investment revenue- deferred compensation 523,242. Change in value of deferred compensation liabilities -523,242. Limited partnerships- invest. Loss (reduced investment income on form 990) 96,820.”

“Real estate development and refund prior issue (october 31, 1991 and august 1, 1995)”

“Human services management corp., inc. In january 1990, the organization entered into an agreement with human services management corporation, inc. ("hsmc"). Hsmc is a massachusetts corporation that provides shared business services, personnel and equipment, which enables smaller providers access to technology beyond their financial capacity, and larger providers economy of scale savings in business and development services. The agreement is automatically renewed on january 1 of each year unless terminated by either party. The organization's founder/director/president/treasurer/executive director is also the founder/director/president/treasurer/stockholder of hsmc and does not receive compensation from hsmc in connection with services provided by hsmc to the organization. Management fees for financial and development services are 5.25% of the organization's gross budgeted operating revenues. Payments are due on the first day of each month. If actual revenues have exceeded the amount budgeted at the close of the fiscal year, the organization shall pay hsmc an amount equal to 6% of the actual revenues in excess of the budgeted revenues. Although not required by the management agreement, it has been the practice of hsmc to rebate to the organization an amount equal to the organization's share of hsmc's estimated profit, which is determined by the organization's pro rata share of hsmc's management fees. Management fees and special project services totaled $1,192,767 (this amount includes $1,018,089 of management fees and $174,678 of special project services) for the year ended june 30, 2014. Hsmc billed the organization for special project services at its actual cost of salary and fringe benefits and an allocation of actual occupancy and overhead expenses related to these services. These fees were net of $91,608 that hsmc rebated to the organization during the year ended june 30, 2014. The organization also paid hsmc $203,255 for operating expenses incurred by hsmc on behalf of the organization during the year ended june 30, 2014. Hsmc billed the organization for these amounts at its cost. The organization rented office space from hsmc. The total rent paid to hsmc was $2,452 for the year ended june 30, 2014. The organization rented storage space to hsmc on an at-will basis. The organization received $580 from hsmc for use of this space during the year ended june 30, 2014. The founder/director/president/treasurer/executive director of the organization is also the founder/director/president/treasurer/stockholder of beacon aba services, inc. ("beacon"). Beacon provided psychological evaluation services at cost to the organization that totaled $5,955 for the year ended june 30, 2014. The organization rented storage space to beacon on an at-will basis. The organization received $632 from beacon for use of this space during the year ended june 30, 2014. The founder/director/president/treasurer/executive director of the organization is also the founder/director/president/treasurer/management consultant of criterion child enrichment, inc. The organization rented storage space to criterion on an at-will basis. The organization received $3,574 from criterion for the use of this space during the year ended june 30, 2014.”

“Ms. Kozma-littleton is the wife of the founder/director/president/treasurer/executive director. Ms. Kozma-littleton, whose credentials include a masters of arts in education administration, provided services that included curriculum design and implementation, staff training, reading development, and math skills development.”