2026-05-14T08:22:45-05:00 2025-06-30 263753134 CBIZ ADVISORS LLC 53 STATE STREET 17TH FLOOR BOSTON MA 02109 990 2024-07-01 042730069 SCHOOLS FOR CHILDREN INC SCHO 7816415986 8 WINCHESTER PLACE 202 WINCHESTER MA 01890 PAUL STEIN EXECUTIVE DIRECTOR 7816415986 2026-05-13 1 1 BRENDA L BOOTH P01342395 6178075000 2026-05-13 2024 2025-03-06 01:10:19Z PAUL STEIN 8 WINCHESTER PLACE 202 WINCHESTER MA 01890 19993528 0 X WWW.SCHOOLSFORCHILDRENINC.ORG X 1981 MA SCHOOLS FOR CHILDREN, INC. ("SFC") IS A NON-PROFIT ORGANIZATION THAT CREATES, OPERATES AND CONNECTS DISTINCT PILLARS OF INDEPENDENT, THERAPEUTIC, AND EXTENDED LEARNING PROGRAMS AND SCHOOLS. EACH OF ITS SCHOOLS AND PROGRAMS IS DESIGNED TO MEET THE UNIQUE LEARNING NEEDS OF THEIR STUDENTS IN A SUPPORTIVE COMMUNITY. THE RESPECTIVE PILLARS DRAW STRENGTH FROM THEIR COMMON FOUNDATION. DIVERSITY, EQUITY, INCLUSION AND BELONGING REST AT THE VERY CENTER OF THIS FOUNDATION. BY FOSTERING BEST PRACTICES, INNOVATION, FINANCIAL SUSTAINABILITY, INCLUSIVE COMMUNITIES, AND SPECIALIZED EXPERTISE, SFC ENABLES ITS SCHOOLS AND PROGRAMS TO EMPOWER ALL STUDENTS TO DEVELOP AGENCY AND BE ACADEMICALLY, SOCIALLY, AND EMOTIONALLY SUCCESSFUL. 14 14 265 20 39238 37688 543622 446131 18996260 19466687 34160 34840 18667 22916 19592709 19970574 1047548 1078797 0 0 14100768 13449296 12074 83837 163718 4382597 4708633 19542987 19320563 49722 650011 25001964 25750760 16295728 16394577 8706236 9356183 X SCHOOLS FOR CHILDREN, INC. ("SFC") IS A NON-PROFIT ORGANIZATION THAT CREATES, OPERATES AND CONNECTS DISTINCT PILLARS OF INDEPENDENT, THERAPEUTIC, AND EXTENDED LEARNING PROGRAMS AND SCHOOLS. EACH OF ITS SCHOOLS AND PROGRAMS IS DESIGNED TO MEET THE UNIQUE LEARNING NEEDS OF THEIR STUDENTS IN A SUPPORTIVE COMMUNITY. THE RESPECTIVE PILLARS DRAW STRENGTH FROM THEIR COMMON FOUNDATION. DIVERSITY, EQUITY, INCLUSION AND BELONGING REST AT THE VERY CENTER OF THIS FOUNDATION. BY FOSTERING BEST PRACTICES, INNOVATION, FINANCIAL SUSTAINABILITY, INCLUSIVE COMMUNITIES, AND SPECIALIZED EXPERTISE, SFC ENABLES ITS SCHOOLS AND PROGRAMS TO EMPOWER ALL STUDENTS TO DEVELOP AGENCY AND BE ACADEMICALLY, SOCIALLY, AND EMOTIONALLY SUCCESSFUL. 0 0 7758979 1067852 8662280 LESLEY ELLIS IS AN INDEPENDENT SCHOOL (PRESCHOOL-GRADE 8) LOCATED IN ARLINGTON. IT OFFERS A CHILD-CENTERED DEVELOPMENTAL APPROACH TO LEARNING WITH SPECIAL EMPHASES ON A LOW STUDENT-TO-FACULTY RATIO, A COMPREHENSIVE ANTI-BIAS/MULTICULTURAL CURRICULUM AND EARLY FOREIGN LANGUAGE INSTRUCTION. ITS COMMUNITY IS DEFINED BY RESPECT AND A CELEBRATION OF DIVERSITY. ITS ACADEMIC PROGRAM HAS THE FLEXIBILITY TO MEET INDIVIDUAL NEEDS OF STUDENTS WHILE BUILDING ESSENTIAL FOUNDATIONAL SKILLS. A VIBRANT ARTS PROGRAM EXPOSES STUDENTS TO THE VAST CANVAS OF CREATIVE EXPRESSION, AND THE SCHOOLWIDE SPANISH PROGRAM SEIZES ON THE EASE OF EARLY LANGUAGE ACQUISITION TO INSTILL A BROAD CULTURAL AND LANGUAGE PROFICIENCY. THE ANTI-BIAS CURRICULUM IS THE COMPASS THAT GUIDES THE LESLEY ELLIS EXPERIENCE AND A REMINDER THAT STUDENTS, FACULTY AND PARENTS ARE NOT ONLY PART OF A CARING SCHOOL COMMUNITY, BUT ALSO OF A LARGER GLOBAL COMMUNITY THAT DEMANDS OUR UNDERSTANDING AND MINDFULNESS. 5270113 5828976 DEARBORN ACADEMY IS A STATE-APPROVED DAY SCHOOL FOR STUDENTS WITH SPECIAL NEEDS IN GRADES 3-12. IT IS LOCATED IN NEWTON, MA. STUDENTS RECEIVE SPECIALIZED HELP LEARNING SKILLS NEEDED TO OVERCOME CHALLENGES THAT OFTEN ARE THE RESULT OF ANXIETY, DEPRESSION, EXECUTIVE FUNCTIONING, LANGUAGE-BASED AND/OR OTHER LEARNING DIFFICULTIES. THE SCHOOL PROVIDES A COMPREHENSIVE ACADEMIC PROGRAM THAT, IN ADDITION TO LANGUAGE ARTS, MATH, SCIENCE AND SOCIAL STUDIES, INCLUDES SPANISH, PHYSICAL EDUCATION, METAL AND WOOD SHOPS, JEWELRY, ART, MUSIC AND INDIVIDUALIZED READING INSTRUCTION. ITS THERAPEUTIC SERVICES INCLUDE WEEKLY THERAPY, CLINICIANS WHO ARE EMBEDDED IN THE CLASSROOM, MILIEU COUNSELORS, AND RESTORATIVE PRACTICES. 2481077 2833281 SEAPORT ACADEMY IS AN ALTERNATIVE STATE-APPROVED SPECIAL EDUCATION SCHOOL FOR YOUNG MEN IN GRADES 8-12, LOCATED IN CHELSEA, MA. THE SCHOOL SPECIALIZES IN USING COLLABORATIVE PROBLEM SOLVING (CPS) TO WORK WITH TEENS EXPERIENCING SOCIAL/EMOTIONAL CHALLENGES. SEAPORT ENGAGES STUDENTS IN ACADEMIC AND ELECTIVE SUBJECTS USING TECHNIQUES THAT ARE COOPERATIVE, HANDS-ON AND ACTIVITY-BASED. HIGHLY PERSONALIZED TEACHING IS COMBINED WITH THERAPEUTIC SUPPORTS, INCLUDING INDIVIDUAL AND GROUP COUNSELING. SEAPORT HAS A SPECIAL FOCUS ON COMMUNICATION, EXECUTIVE FUNCTIONING, SOCIAL SKILLS AND RELATIONSHIP-BUILDING. IT ALSO TAKES FULL ADVANTAGE OF ITS UNIQUE ACCESS TO THE WATER AND THE SURROUNDING URBAN NEIGHBORHOODS, INTEGRATING THEM INTO THE LEARNING EXPERIENCE. 982975 1029853 DEARBORN STEP (SHORT TERM EDUCATIONAL PLACEMENT) PROGRAM PROVIDES COMPREHENSIVE (UP TO) 45-DAY CLINICAL AND EDUCATIONAL ASSESSMENT AND TREATMENT FOR STUDENTS IN GRADES 5-12. THESE STUDENTS MAY HAVE STRUGGLED TO BE SUCCESSFUL DUE TO SOCIAL-EMOTIONAL CHALLENGES, LEARNING CHALLENGES, ATTENDANCE CHALLENGES, AND SUSPENSIONS. ADDITIONALLY, SOME STUDENTS ARE REFERRED TO STEP BECAUSE THEY ARE IN NEED OF A HOSPITAL STEP-DOWN TO HELP THEM BECOME RE-ACCLIMATED TO A SCHOOL ENVIRONMENT. STEP EVALUATES AND ASSESSES EACH STUDENT'S SPECIFIC NEEDS AND ADDRESSES CRITICAL LEARNING ISSUES AND BEHAVIORAL CHALLENGES. IT PROVIDES THERAPY, INDIVIDUAL AND GROUP COUNSELING, FAMILY COLLABORATION/SUPPORTS, AN INDIVIDUALIZED STUDENT-CENTERED CURRICULUM, AND PSYCHIATRIC CONSULTATION OR TREATMENT. INSTRUCTION IS GUIDED BY THE CURRICULUM OF THE REFERRING SCHOOLS. STEP HELPS STUDENTS ACHIEVE ACADEMIC AND SOCIAL SUCCESS, AND TRANSITIONS THEM TO THE BEST POSSIBLE LONG-TERM EDUCATIONAL PLACEMENT. IT IS LOCATED IN NEWTON, MA 729405 10945 801911 WINN BROOK EXTENDED LEARNING (WBEXL) IS LOCATED AT THE WINN BROOK ELEMENTARY SCHOOL IN BELMONT, MA. THIS EEC-LICENSED PROGRAM PROVIDES HIGH-QUALITY BEFORE- AND AFTER-SCHOOL PROGRAMMING FOR CHILDREN IN THE WINN BROOK SCHOOL COMMUNITY. SERVING STUDENTS IN KINDERGARTEN THROUGH 4TH GRADE, WBEXL OFFERS SUPERVISED, STAFF-DIRECTED ACTIVITIES THAT ARE DESIGNED TO ENHANCE STUDENT LEARNING AND PROMOTE THEIR OVERALL SOCIAL AND EMOTIONAL DEVELOPMENT. SKILLED FACULTY AND STAFF RECOGNIZE THE VARIOUS NEEDS OF CHILDREN AT DIFFERENT AGES AND STAGES OF DEVELOPMENT AND USE THOSE VARIATIONS AS THE BASIS FOR CREATING AN ENERGIZING CURRICULUM. IN ADDITION TO GENERAL DAILY ACTIVITIES, THE PROGRAM PROVIDES STUDENTS WITH THE OPPORTUNITY TO JOIN A VARIETY OF AFTER-SCHOOL CLUBS. 235243 310386 THE DEARBORN SUMMER PROGRAM IS DESIGNED TO MEET THE NEEDS OF STUDENTS WHO WILL BENEFIT FROM ACADEMIC SUPPORT AS WELL AS OPPORTUNITIES TO SOCIALIZE WITH FRIENDS, LEARN NEW SKILLS, AND HAVE FUN. THE PROGRAM'S GOAL IS TO HELP STUDENTS RETAIN, CONSOLIDATE AND BUILD ON THE ACADEMIC PROGRESS THEY HAVE MADE IN THE PREVIOUS SCHOOL YEAR WHILE PROVIDING POSITIVE SOCIAL EXPERIENCES AND SUMMER ADVENTURES. 19158 THE SCHOOLS FOR CHILDREN BROOKLINE EXTENDED LEARNING (BEXL) PROGRAMS, ALTHOUGH CLOSED EFFECTIVE 6/30/24, CONTINUED TO INCUR UNEMPLOYMENT COSTS IN FY25. 1966781 10945 2142150 17476950 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 36 0 1 265 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X BEVERLY BENO CHIEF FINANCIAL OFFIC 7816412424 8 WINCHESTER PLACE SUITE 202 WINCHESTER MA 01890 REGINA A CAINES TRUSTEE (UNTIL 10/31/24) 1.00 X 0 0 0 MARI BADGER TRUSTEE 1.00 X 0 0 0 NANCI R BRODY TRUSTEE 1.00 X 0 0 0 MEGAN BURNS TRUSTEE 1.00 X 0 0 0 LISA CORRIN TRUSTEE 1.00 X 0 0 0 CARL DAWSON TRUSTEE 1.00 X 0 0 0 CAITLIN MADEVU-MATSON TRUSTEE 1.00 X 0 0 0 DOUGLAS NEU TRUSTEE 1.00 X 0 0 0 PETER PRODROMOU TRUSTEE 1.00 X 0 0 0 EDWARD RAPACKI TRUSTEE/CHAIR 1.00 X X 0 0 0 ALAN OLIFF TRUSTEE 1.00 X 0 0 0 TED LOMBARDI TRUSTEE 1.00 X 0 0 0 SHIVA MCCLELLAN TRUSTEE 1.00 X 0 0 0 ARLENE REMZ TRUSTEE 1.00 X 0 0 0 JOHN RITCHIE TRUSTEE 1.00 X 0 0 0 SUZANNE BREMER TRUSTEE/TREASURER (UNTIL APRIL 2025) 1.00 X 0 0 0 PAUL STEIN EXECUTIVE DIRECTOR 50.00 X 222640 0 18242 BEVERLY BENO CHIEF FINANCIAL OFFICER 40.00 X 148250 0 40829 DEANNE BENSON HEAD OF SCHOOL 50.00 X 212969 0 32814 REBECCA ALTEPETER HEAD OF SCHOOL 50.00 X 158667 0 43518 ALEXANDER TSONAS HEAD OF SCHOOL 50.00 X 118238 0 43432 SHEILAH GAUCH PROGRAM COORDINATOR 40.00 X 113393 0 37134 PAMELA SWEENEY TEACHER 40.00 X 107145 0 42511 ANN NORRIS MIDDLE SCHOOL DIRECTOR 40.00 X 127117 0 24013 JOHN CHAROW TEACHER 40.00 X 101455 0 21494 1309874 0 303987 9 0 1 0 ZVI CONSTRUCTION 131 DUMMER ST BROOKLINE MA 02446 CONSTRUCTION 1173444 ISABELPRATT PO BOX 187 DORSET VT 05251 CAMPAIGN MANAGEMENT 145367 2 108172 125737 212222 56909 446131 LESLEY ELLIS SCHOOL 611600 8662280 8662280 DEARBORN ACADEMY 611600 5828976 5828976 SEAPORT ACADEMY 611600 2833281 2833281 DEARBORN STEP 611600 1029853 1029853 WINN BROOK EXTENDED LEARNING 611600 801911 801911 310386 310386 19466687 31966 688 31278 38550 0 38550 38550 38550 2874 0 2874 2874 2874 7320 108172 22954 -15634 -15634 19970574 19466687 39238 18518 1078797 1078797 794019 412500 381519 9612918 9141826 426038 45054 483331 423989 58650 692 1635090 1494591 135559 4940 923938 838419 82072 3447 14801 7206 7595 91643 91643 83837 83837 512588 324433 186810 1345 114794 114794 159207 96504 38300 24403 199429 143153 56276 1918595 1767431 151164 18637 15402 3235 25789 22502 3287 116553 112038 4515 572419 568780 3639 43349 3696 39653 EDUCATIONAL MATERIALS & 772371 772371 VEHICLE EXPENSES 66662 66662 BANK/CREDIT CARD FEES 62816 60381 2435 BAD DEBT EXPENSE 11475 11475 7505 7505 19320563 17476950 1679895 163718 5350 5358 5800416 4239258 214032 120000 6936540 7071143 213044 152938 14432770 5584861 6161731 8847909 747246 834420 4923605 4479734 25001964 25750760 1092991 1593659 7031751 7014188 2747061 2785666 5423925 5001064 16295728 16394577 X 7443102 9098021 1263134 258162 8706236 9356183 25001964 25750760 650011 -64 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 107369 107369 107369 107369 107369 107369 107369 107369 107369 107369 0.00000 0.51318 0.48682 0 0 1494196 1494196 4877845 2134911 2742934 2831217 1564327 1266890 1904621 1665398 239223 3324891 220225 3104666 8847909 RIGHT-OF-USE ASSETS - OPERATING LEASES 4479734 4479734 OPERATING LEASE LIABILITIES 5001064 5001064 X 19993464 -64 22954 22890 19970574 0 19970574 19343517 22954 22954 19320563 0 19320563 PART V, LINE 4: ENDOWMENT EARNINGS ARE USED TO SUPPORT THE GENERAL OPERATING NEEDS OF THE ORGANIZATION. UP TO 5% OF THE ENDOWMENT MAY BE USED ANNUALLY TO SUPPORT OPERATIONS. PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AS A TAX POSITION; HOWEVER, THE ORGANIZATION HAS DETERMINED THAT SUCH TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. THE ORGANIZATION'S FEDERAL AND STATE TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: EVENT EXPENSES INCLUDED ON PART VIII 22,954. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT EXPENSES INCLUDED ON PART VIII 22,954. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 AFFIRMATION ADVERTISEMENT, NOTICE OF NON-DISCRIMINATION POLICY AS TO STUDENTS" AS A MEMBER OF THE MASSACHUSETTS ASSOCIATION OF 766-APPROVED SCHOOLS, AND ON BROCHURES. SCHEDULE E, PART I, LINE 6 VARIOUS FEDERAL AND STATE EDUCATIONAL FUNDING SOURCES: THE MAJORITY OF THE ORGANIZATION'S STUDENTS ARE SUPPORTED BY AGENCIES OF THE COMMONWEALTH OF MASSACHUSETTS AND VARIOUS CITIES AND TOWNS. THEREFORE, THE ORGANIZATION IS SUBJECT TO THE REGULATIONS AND RATE FORMULAS OF THE COMMONWEALTH OF MASSACHUSETTS OPERATIONAL SERVICES DIVISION. THE ORGANIZATION IS SUBJECT TO THE REGULATIONS AND RATE FORMULAS OF THE MASSACHUSETTS OPERATIONAL SERVICES DIVISION ("OSD"). THE ORGANIZATION'S RATES OF REIMBURSEMENT ARE SUBJECT TO AN ADMINISTRATIVE REVIEW BY OSD. X X X X X X X 1 JENNIFER CHAMPAGNE 11 FAXON STREET MELROSE MA 02176 COORDINATED LES AUCTION 0 115492 15000 93172 ISABELPRATT PO BOX 187 DORSET VT 05251 CAPITAL CAMPAIGN CONSULTANT 0 82426 68837 13589 197918 83837 106761 MA LESLEY ELLIS AUCTION 115492 108172 7320 1035 544 2944 18431 115492 108172 7320 1035 544 2944 18431 22954 -15634 1 FINANCIAL AID TO LESLEY ELLIS STUDENTS 47 1067852 FMV TUITION REDUCTION FINANCIAL AID TO WINN BROOK STUDENTS 2 10945 FMV TUITION REDUCTION PART I, LINE 2: LESLEY ELLIS IS A MEMBER OF THE SCHOOL AND STUDENT SERVICE FOR FINANCIAL AID (SSS), AN ORGANIZATION THAT ASSISTS SCHOOLS IN MAKING EQUITABLE AWARDS TO FAMILIES WHO DEMONSTRATE FINANCIAL NEED. THE AMOUNT OF A FINANCIAL ASSISTANCE AWARD IS BASED ON A FAMILY'S NEED AS DETERMINED, IN LARGE PART, BY SSS, AND ON THE AVAILABILITY OF FUNDS AT LESLEY ELLIS SCHOOL. THE FINANCIAL AID COMMITTEE REVIEWS ALL REQUESTS AND SUPPORTING DOCUMENTATION. FAMILIES WHO HAVE SUBMITTED ALL FORMS BY FEBRUARY 15TH WILL BE NOTIFIED IN MID-MARCH. FAMILIES SEEKING FINANCIAL AID FOR THE WINN BROOK EXTENDED LEARNING PROGRAM APPLY FOR IT. THE PROGRAM DIRECTOR EVALUATES REQUESTS BASED ON THE SAME FEE WAIVER GUIDELINES USED BY THE BELMONT PUBLIC SCHOOLS. X X X 0 0 0 0 0 0 0 0 0 DEANNE BENSON HEAD OF SCHOOL 210485 0 0 0 2484 0 21613 0 11201 0 245783 0 0 0 PAUL STEIN EXECUTIVE DIRECTOR 218450 0 0 0 4190 0 16443 0 1799 0 240882 0 0 0 REBECCA ALTEPETER HEAD OF SCHOOL 158356 0 0 0 311 0 12378 0 31140 0 202185 0 0 0 BEVERLY BENO CHIEF FINANCIAL OFFICER 147962 0 0 0 288 0 9689 0 31140 0 189079 0 0 0 ALEXANDER TSONAS HEAD OF SCHOOL 117851 0 0 0 387 0 12446 0 30986 0 161670 0 0 0 ANN NORRIS MIDDLE SCHOOL DIRECTOR 126960 0 0 0 157 0 12873 0 11140 0 151130 0 0 0 SHEILAH GAUCH PROGRAM COORDINATOR 113198 0 0 0 195 0 5994 0 31140 0 150527 0 0 0 A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 000000000 2015-04-01 3980000 REFINANCE EXISITNG DEBT AND TO MAKE INFRASTRUCTURE CAPITAL IMPROVEMENTS 0 0 0 A 2857434 86107 2771327 2017 1 0 1 1 A 0 0 1 0 1 0 0 0 1 A 1 X 3 56909 FMV 0 0 0 0 PART I, COLUMN (B): THE NUMBER LISTED IN PART I, COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE ORGANIZATION'S AUDIT AND FINANCE COMMITTEE AND BOARD OF TRUSTEES BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY MONITORS ITS FINANCIAL RECORDS FOR ANY CONFLICT OF INTEREST TRANSACTIONS. THE EXECUTIVE DIRECTOR REVIEWS THE CONFLICT OF INTEREST STATEMENTS, DETERMINES IF A CONFLICT EXISTS, AND FOLLOWS UP REGARDING ANY POTENTIAL CONFLICTS THAT ARE IDENTIFIED THROUGH THAT REVIEW. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S EXECUTIVE COMMITTEE DETERMINES COMPENSATION FOR THE CEO BASED ON AN ANNUAL PERFORMANCE REVIEW AND BENCHMARKING DATA FOR SIMILAR POSITIONS WITH SIMILAR ORGANIZATIONS. THE CEO FOLLOWS A SIMILAR PROCESS IN DETERMINING THE COMPENSATION FOR OTHER OFFICERS OF THE ORGANIZATION. IN ALL CASES COMPENSATION IS SET BY INDEPENDENT PERSONS. CONTEMPORANEOUS DOCUMENTATION OF THE DELIBERATIONS AND DECISIONS IS HELD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE TO THE PUBLIC THROUGH APPROPRIATE GOVERNMENTAL WEBSITES AND UPON WRITTEN REQUEST. ADDITIONALLY, THE FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE.