TY 2021 Form 990 Schedule O

efile Public Visual Render ObjectId: 202341329349305364 - Submission: 2023-05-12 TIN: 04-2503926

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

CENTER FOR HUMAN DEVELOPMENT INC

Employer identification number

04-2503926

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 WAS COMPLETED BY AAFCPAS, OUR AUDITORS, WITH THE GUIDANCE OF CENTER FOR HUMAN DEVELOPMENT'S STAFF. AFTER CAREFUL REVIEW BY THE CFO, IT WAS THEN DISTRIBUTED TO THE ENTIRE BOARD OF DIRECTORS BY EMAIL. THIS GAVE THEM THE OPPORTUNITY TO REVIEW AND PROVIDE INPUT AT THE BOARD MEETING. WE EXPLAINED TO THE BOARD OF DIRECTORS THE REQUIREMENT THAT IT BE DISTRIBUTED TO THEM TO REVIEW PRIOR TO SUBMISSION. ANY QUESTIONS OR CLARIFICATIONS BROUGHT FORTH BY BOARD MEMBERS WERE ADDRESSED PRIOR TO SUBMISSION.
FORM 990, PART VI, SECTION B, LINE 12C	DISCLOSURE FORMS ARE DISTRIBUTED AT THE FIRST MEETING OF THE FISCAL YEAR, AND THE EXECUTIVE'S SECRETARY MONITORS THEIR RETURN. ALL DIRECTORS COMPLETED AND RETURNED THEIR FORMS IN FY 22.
FORM 990, PART VI, SECTION B, LINE 15A	THE CHIEF FINANCIAL OFFICER PERFORMS A REVIEW OF CEO COMPENSATION FOR REGIONAL BEHAVIORAL HEALTH NON-PROFIT AGENCIES, USING PUBLICLY AVAILABLE INFORMATION, WHICH SERVES TO GUIDE THE BOARD OF DIRECTORS IN ITS ASSESSMENT OF CEO SALARY AND BENEFITS. DIFFERENCES FOR AGENCY SIZE AND PROGRAM OFFERINGS ARE CONSIDERED WHEN PERFORMING A MARKET ANALYSIS.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS ARE PUBLICLY AVAILABLE THROUGH THE COMMONWEALTH OF MASSACHUSETTS SECRETARY OF STATE, BY REQUEST OR VIA THE STATE WEBSITE, FINANCIAL STATEMENTS ARE ALSO PUBLICLY AVAILABLE VIA THE COMMONWEALTH OF MASSACHUSETTS OPERATIONAL SERVICES DIVISION (OSD) E-FILING WEBSITE. THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9:	CHANGE IN CARRYING VALUE OF BENEFICIAL INTERESTS IN PERPETUAL TRUSTS -237,101. NET UNREALIZED GAIN ON CARRYING VALUE -7,439.
FORM 990, PART XII, LINE 2C:	THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Return Reference

Explanation

FORM 990, PART VI, SECTION B, LINE 11B

THE FORM 990 WAS COMPLETED BY AAFCPAS, OUR AUDITORS, WITH THE GUIDANCE OF CENTER FOR HUMAN DEVELOPMENT'S STAFF. AFTER CAREFUL REVIEW BY THE CFO, IT WAS THEN DISTRIBUTED TO THE ENTIRE BOARD OF DIRECTORS BY EMAIL. THIS GAVE THEM THE OPPORTUNITY TO REVIEW AND PROVIDE INPUT AT THE BOARD MEETING. WE EXPLAINED TO THE BOARD OF DIRECTORS THE REQUIREMENT THAT IT BE DISTRIBUTED TO THEM TO REVIEW PRIOR TO SUBMISSION. ANY QUESTIONS OR CLARIFICATIONS BROUGHT FORTH BY BOARD MEMBERS WERE ADDRESSED PRIOR TO SUBMISSION.

FORM 990, PART VI, SECTION B, LINE 12C

DISCLOSURE FORMS ARE DISTRIBUTED AT THE FIRST MEETING OF THE FISCAL YEAR, AND THE EXECUTIVE'S SECRETARY MONITORS THEIR RETURN. ALL DIRECTORS COMPLETED AND RETURNED THEIR FORMS IN FY 22.

FORM 990, PART VI, SECTION B, LINE 15A

THE CHIEF FINANCIAL OFFICER PERFORMS A REVIEW OF CEO COMPENSATION FOR REGIONAL BEHAVIORAL HEALTH NON-PROFIT AGENCIES, USING PUBLICLY AVAILABLE INFORMATION, WHICH SERVES TO GUIDE THE BOARD OF DIRECTORS IN ITS ASSESSMENT OF CEO SALARY AND BENEFITS. DIFFERENCES FOR AGENCY SIZE AND PROGRAM OFFERINGS ARE CONSIDERED WHEN PERFORMING A MARKET ANALYSIS.

FORM 990, PART VI, SECTION C, LINE 19

GOVERNING DOCUMENTS ARE PUBLICLY AVAILABLE THROUGH THE COMMONWEALTH OF MASSACHUSETTS SECRETARY OF STATE, BY REQUEST OR VIA THE STATE WEBSITE, FINANCIAL STATEMENTS ARE ALSO PUBLICLY AVAILABLE VIA THE COMMONWEALTH OF MASSACHUSETTS OPERATIONAL SERVICES DIVISION (OSD) E-FILING WEBSITE. THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST.

FORM 990, PART XI, LINE 9:

CHANGE IN CARRYING VALUE OF BENEFICIAL INTERESTS IN PERPETUAL TRUSTS -237,101. NET UNREALIZED GAIN ON CARRYING VALUE -7,439.

FORM 990, PART XII, LINE 2C:

THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

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