2023-06-20T17:02:19-05:00 2022-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2022-01-01 581657207 MUSTARD SEED COMMUNITIES INC MUST 5082429622 29 JANES AVENUE MEDFIELD MA 02052 ELIZABETH FOUNTAIN EXECUTIVE DIRECTOR 5082429622 2023-06-19 1 ELIZABETH FOUNTAIN XXX-XX-XXXX 0 CAITLIN LIMOGES CPA P01633588 5083669100 2023-06-19 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ELIZABETH FOUNTAIN 29 JANES AVENUE MEDFIELD MA 02052 6188882 0 X MUSTARDSEED.COM X 1985 GA SEE SCHEDULE O. 15 13 14 1000 0 0 5844884 6155953 0 0 5905 6494 -2235 -7876 5848554 6154571 4819042 4923168 0 0 577817 738285 0 0 379737 384897 472684 5781756 6134137 66798 20434 4174616 4204042 18478 27470 4156138 4176572 X SEE SCHEDULE O 0 0 5418522 4923168 MUSTARD SEED COMMUNITIES (MSC) PROVIDES LIFELONG RESIDENTIAL CARE TO CHILDREN AND ADULTS WITH DISABILITIES WHO HAVE BEEN ABANDONED. RESIDENTIAL CARE IS PROVIDED IN JAMAICA, NICARAGUA, DOMINICAN REPUBLIC, ZIMBABWE AND MALAWI. IN ADDITION TO CARING FOR INDIVIDUALS WHO ARE DISABLED, MSC CARES FOR TEENAGE MOTHERS IN CRISIS AND THEIR BABIES IN JAMAICA, AND FOR CHILDREN AFFECTED BY HIV IN JAMAICA AND ZIMBABWE. MSC OPERATES NUMEROUS COMMUNITY DEVELOPMENT AND OUTREACH INITIATIVES INCLUDING FEEDING PROGRAMS, SCHOOLS, COMPUTER LABS, COMMUNITY RADIO AND SUSTAINABLE AGRICULTURE. JAMAICA - MSC PROVIDES RESIDENTIAL CARE FOR 450 CHILDREN, YOUNG ADULTS, TEEN MOTHERS AND THEIR BABIES IN TWELVE HOMES THROUGHOUT THE COUNTRY. MSC MANAGES SEVERAL COMMUNITY OUTREACH PROGRAMS TO COMBAT POVERTY AND PROVIDE EDUCATION. LITTLE ANGELS LEARNING CENTERS, A REGISTERED SCHOOL SYSTEM, IS ONE OF MSC'S PRIMARY OUTREACH INITIATIVES, PROVIDING EDUCATION TO APPROXIMATELY 150 CHILDREN. NICARAGUA - MSC PROVIDES RESIDENTIAL CARE FOR 74 CHILDREN AND YOUNG ADULTS WITH DISABILITIES. MSC'S OUTREACH PROGRAM, CHRIST IN THE GARBAGE, PROVIDES FOOD PACKAGES AND SKILLS TRAINING TO WOMEN AND FAMILIES LIVING IN THE COMMUNITY OUTSIDE OF WHAT WAS PREVIOUSLY LA CHURECA, THE MANAGUA CITY DUMP.DOMINICAN REPUBLIC - MSC PROVIDES RESIDENTIAL CARE FOR 48 CHILDREN AND ADULTS WITH DISABILITIES. MSC'S OUTREACH PROGRAM, CHRIST IN THE GARBAGE, PROVIDES ASSISTANCE TO FAMILIES WORKING IN THE GARBAGE DUMP BY DISTRIBUTING FOOD PACKAGES TO FAMILIES IN NEED. IN 2021 THE CHRIST IN THE GARBAGE PROGRAM WAS SUSPENDED DUE TO THE PANDEMIC. THE PROGRAM IS PLANNED TO RESUME IN LATE 2023. MSC IS PLANNING TO BREAK GROUND ON A NEW RESIDENTIAL FACILITY IN 2023 THAT WILL BE HOME TO AN ADDITIONAL 56 CHILDREN AND ADULTS WITH DISABILITIES.ZIMBABWE - MSC PROVIDES RESIDENTIAL CARE FOR 35 CHILDREN WITH DISABILITIES OR AFFECTED BY HIV. MSC OPERATES 5 NUTRITION PROGRAMS WHICH PROVIDE A DAILY MEAL TO OVER 1,200 CHILDREN AND OPERATES TWO PRE-SCHOOLS THAT PROVIDE BASIC EDUCATION AND 2 MEALS A DAY TO OVER 80 CHILDREN.MALAWI - MSC PROVIDES RESIDENTIAL CARE FOR 12 CHILDREN WITH DISABILITIES. 5418522 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 3 0 1 14 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 13 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA CT FL GA IL ME MA NJ NY PA RI SC WI KY MD NC OH VA CO NH TN AL MI MN MS OR OK NM AK ND WA AR HI KS NV UT WV DC X X X ELIZABETH FOUNTAIN 5082429622 29 JANES AVE MEDFIELD MA 02052 TERRY NEWTON BOARD CHAIRMAN 1.50 X X 0 0 0 WILLIAM G BALLAINE VICE CHAIR 1.50 X X 0 0 0 ANNE KELLY BOARD TREASURER 1.50 X X 0 0 0 TOTLYN MASON BOARD SECRETARY 1.50 X X 0 0 0 FATHER GARVIN AUGUSTINE BOARD MEMBER 1.50 X 0 0 0 GLENN M CREAMER BOARD MEMBER 1.50 X 0 0 0 JACK GRIFFIN BOARD MEMBER 1.50 X 0 0 0 DAPHNE MAHONEY BOARD MEMBER 1.50 X 0 0 0 TRAUG KELLER BOARD MEMBER 1.50 X 0 0 0 MSGR GREGORY RAMKISSOON BOARD MEMBER 1.50 X 0 0 0 PATRICK POLKING BOARD MEMBER 1.50 X 0 0 0 BRIAN DOOLING BOARD MEMBER 1.50 X 0 0 0 BRIAN YOUNG BOARD MEMBER 1.50 X 0 0 0 MSGR JOSEPH CORBETT BOARD MEMBER (AS OF 2022) 1.50 X 0 0 0 JIM DRESSMAN BOARD MEMBER (AS OF 2022) 1.50 X 0 0 0 LAURA DOHERTY EXECUTIVE DIRECTOR (UNTIL 08/22) 40.00 X 123304 0 0 ELIZABETH FOUNTAIN EXECUTIVE DIRECTOR (AS OF 08/22) 40.00 X 82545 0 3501 205849 0 3501 1 0 0 0 0 97886 6058067 353646 6155953 6494 6494 26435 97886 34311 -7876 -7876 6154571 0 0 -1382 4923168 4923168 209349 73272 56524 79553 433901 209362 121993 102546 43575 19726 18084 5765 51460 21912 14428 15120 25200 25200 131545 65140 27258 39147 702 702 25312 3477 10989 10846 79603 39454 14262 25887 21000 8400 4200 8400 39988 22175 6242 11571 1584 1584 12118 391 11403 324 FINANCIAL AND INTERNET 59754 7230 15007 37517 WEBSITE DEVELOPMENT 37288 16294 20994 PRINTING AND PUBLICATIO 24963 2587 1011 21365 BAD DEBT 6938 6938 6689 5934 755 6134137 5418522 335878 379737 824228 707661 2642596 2569508 694190 888591 8734 30144 56956 48997 4654 7959 214 179 4174616 4204042 18478 27470 18478 27470 X 2942033 2936728 1214105 1239844 4156138 4176572 4174616 4204042 20434 0 X X 0 1 X 1 0 X 5052067 5619481 6914400 5844884 6155953 29586785 5052067 5619481 6914400 5844884 6155953 29586785 3163662 26423123 5900 9085 7935 5905 6494 35319 29622104 273966 0.89200 0.95080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5135 1995 3140 51821 47002 4819 7959 X 6170285 15714 15714 6154571 0 6154571 6149851 15714 15714 6134137 0 6134137 PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT DECEMBER 31, 2022. THE ORGANIZATION'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. 1 CENTRAL AMERICA & CARIBBEAN 0 0 GRANT MAKING 4155049 SUB-SAHARAN AFRICA 0 0 GRANT MAKING 636971 0 0 0 0 0 0 4792020 0 4792020 CENTRAL AMERICA AND THE CARIBBEAN TO PROVIDE FINANCIAL SUPPORT AND VOLUNTEERS TO MUSTARD SEED INTERNATIONAL, A CHARITY WHICH MINISTERS TO THE NEEDS OF ABANDONED CHILDREN AND ADULTS WITH DISABILITIES, CHILDREN AFFECTED BY HIV, AND PREGNANT TEENS. 3979339 WIRE TRANSFER 175710 DONATED DIAPERS AND MISCELLANEOUS FMV SUB-SAHARAN AFRICA TO PROVIDE FINANCIAL SUPPORT AND VOLUNTEERS TO MUSTARD SEED INTERNATIONAL, A CHARITY WHICH MINISTERS TO THE NEEDS OF ABANDONED CHILDREN AND ADULTS WITH DISABILITIES AND CHILDREN AFFECTED BY HIV. 636971 WIRE TRANSFER 0 5 0 0 0 0 0 0 PART I, LINE 2: THE EXECUTIVE DIRECTOR AND OTHER STAFF FREQUENTLY TRAVEL TO THE RELATED COUNTRIES AND OBSERVE ACTIVITY REGARDING THE USE OF GRANT FUNDS. IN ADDITION, THE ACTIVITIES ARE DOCUMENTED AND COMMUNICATED THROUGH PHOTOS AND VIDEO. PART I, LINE 3: THE ORGANIZATION RESERVES THE RIGHT TO EXERCISE VARIANCE AUTHORITY OVER ALL GRANTS AND THEREFORE HAS NO LEGAL LIABILITY TO PAY THE BALANCE OF ANY GRANT. ACCORDINGLY, GRANTS AND AID ARE EXPENSED BASED ON PREDETERMINED PAYMENT SCHEDULES. PART III ACCOUNTING METHOD: NJ GALA 47633 29533 18100 20967 NY LUNCHEON 34931 30816 4115 8572 3 41757 37537 4220 4772 124321 97886 26435 34311 34311 -7876 X 12 193650 FMV X CONTAINERS 8 159996 VALUE OF GOODS 0 0 0 PART I, COLUMN (B): FOR CONTAINERS THE NUMBER OF CONTRIBUTIONS IS THE NUMBER OF CONTAINERS. FORM 990, PART I, LINE 1 MUSTARD SEED COMMUNITIES PROVIDES LIFELONG RESIDENTIAL CARE TO OVER 600 CHILDREN AND ADULTS WITH DISABILITIES IN JAMAICA, NICARAGUA, DOMINICAN REPUBLIC, ZIMBABWE AND MALAWI, AS WELL AS RESIDENTIAL CARE AND SUPPORT FOR TEEN MOTHERS AND HIV POSITIVE CHILDREN AND TEENS. ALL OF MUSTARD SEED COMMUNITIES' PROGRAMS ARE ROOTED IN A LONG-TERM COMMITMENT TO CONTRIBUTE TO LOCAL COMMUNITIES WITH OUTREACH AND COMMUNITY DEVELOPMENT INITIATIVES, NUTRITION PROGRAMS, EARLY CHILDHOOD EDUCATION, VOCATIONAL TRAINING, AND SUSTAINABLE AGRICULTURE. MUSTARD SEED COMMUNITIES' SUSTAINABLE AGRICULTURE PROGRAM CONTRIBUTES TO THE RESIDENTS' OVERALL HEALTH BY PROVIDING CONSISTENT ACCESS TO FRESH AND HEALTHY PRODUCE, EGGS, FISH AND MEAT. THE FARMING INITIATIVES FULFILL A SECONDARY MISSION OF IMPROVING FOOD SECURITY THROUGHOUT THE LOCAL COMMUNITY. AN ESSENTIAL ASPECT OF MUSTARD SEED COMMUNITIES' MISSION IS TO EMPLOY, TRAIN, EDUCATE, AND EMPOWER A STAFF BUILT ENTIRELY FROM LOCAL COMMUNITIES. MUSTARD SEED COMMUNITIES EMPLOYS OVER 560 LOCAL COMMUNITY MEMBERS, OFFERING JOBS, TRAINING AND ECONOMIC VIABILITY TO PEOPLE WHO WOULD OTHERWISE HAVE NO OPPORTUNITY TO BREAK OUT OF THE CYCLE OF POVERTY. FORM 990, PART III, LINE 1 MSC'S MISSION PROGRAM BEGAN IN 1993 AND IS STRUCTURED TO BENEFIT BOTH THE RESIDENTS OF MUSTARD SEED COMMUNITIES AND THE MISSION VOLUNTEERS. GIVEN THAT THE CHILDREN ARE ABANDONED AND HAVE DISABILITIES, FEELING LOVED IS ESPECIALLY CRITICAL TO THEIR WELL-BEING. THE LOVING PRESENCE OF MISSION VOLUNTEERS HAS A POSITIVE IMPACT ON RESIDENTS, AND THE LOVE AND JOY THAT THE RESIDENTS RETURN TRANSFORMS THE LIVES OF THE MISSION VOLUNTEERS. MISSION VOLUNTEERS FROM AROUND THE UNITED STATES LIVE AMONG THE RESIDENTS OF MUSTARD SEED COMMUNITIES AND WORK ALONGSIDE LOCAL STAFF. MISSION VOLUNTEERS SPEND TIME WITH THE RESIDENTS OF MSC AND COMPLETE PHYSICAL WORK PROJECTS. THE MSC MISSION PROGRAM ATTRACTS SPECIALIZED AND PROFESSIONAL TEAMS THAT CONTRIBUTE TO VARIOUS ASPECTS OF THE ORGANIZATION'S MISSION SUCH AS EXTENDING MEDICAL SERVICES TO RESIDENTS, CONDUCTING TRAINING AND COMPLETING SKILLED CONSTRUCTION PROJECTS. MISSION VOLUNTEERS FROM COLLEGES, UNIVERSITIES, HIGH SCHOOLS AND PARISHES PARTICIPATE IN THE MISSION PROGRAM. FORM 990, PART VI, SECTION A, LINE 7A THREE MEMBERS OF THE BOARD HAVE THE AUTHORITY TO APPOINT OR REMOVE BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION HAS A FINANCE COMMITTEE, HOWEVER COMPREHENSIVE MINUTES DETAILING THE ACTIVITY IN THESE MEETINGS ARE NOT ALWAYS RECORDED. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE 990 IS SENT TO THE AUDIT COMMITTEE TO BE REVIEWED AND APPROVED. THE APPROVED 990 IS THEN CIRCULATED TO THE BOARD BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE BOARD IS REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY, AND IT IS REQUIRED TO BE SIGNED OFF ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD THROUGH THE PERSONNEL COMMITTEE. THE COMMITTEE THEN DETERMINES THE APPROPRIATE SALARY LEVEL FOR THAT POSITION. FOR NEW HIRES, MUSTARD SEED LOOKS AT MARKET DATA FOR ORGANIZATIONS OF COMPARABLE SIZE AND POSITION. IN ADDITION, ANNUAL JOB PERFORMANCE REVIEWS ARE CONDUCTED AND DOCUMENTED FOR EACH EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE AND UPON REQUEST. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT.