2023-11-08T17:04:05-06:00 2023-06-30 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2022-07-01 042708762 THE NEW ENGLAND CENTER FOR CHILDREN INC NEWE 5084811015 33 TURNPIKE ROAD SOUTHBOROUGH MA 01772 MICHAEL S DOWNEY CFO 5084811015 2023-11-07 1 MICHAEL DOWNEY XXX-XX-XXXX 0 THOMAS F MULDOON P01561688 5083669100 2023-11-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAEL S DOWNEY 33 TURNPIKE ROAD SOUTHBOROUGH MA 01772 131774573 0 X HTTP://WWW.NECC.ORG X 1980 MA A PRIVATE, NON-PROFIT ORGANIZATION PROVIDING A FULL RANGE OF EDUCATIONAL, RESIDENTIAL, AND TREATMENT PROGRAMS BASED ON THE PRINCIPLES OF APPLIED BEHAVIOR ANALYSIS TO MORE THAN 800 CHILDREN WITH AUTISM WORLDWIDE. 15 14 1205 144 0 0 2065056 10398879 118843103 120462789 -5485 404265 -71611 -60488 120831063 131205445 0 0 0 0 97512379 96471398 0 0 1025705 20130793 21516486 117643172 117987884 3187891 13217561 72482909 87799446 8848809 10947785 63634100 76851661 X THE NECC EXISTS TO IMPROVE THE LIVES OF CHILDREN WITH AUTISM IN THE COMMONWEALTH OF MASSACHUSETTS, ACROSS NEW ENGLAND AND AROUND THE WORLD. THROUGH DIRECT-CARE SERVICES, EDUCATION, PARENT TRAINING, RESEARCH, PROFESSIONAL DEVELOPMENT, AND A PATENTED TECHNOLOGY, NECC IS HELPING TENS OF THOUSANDS OF CHILDREN LEARN AND THRIVE, WHILE ALSO PREPARING THE NEXT GENERATION OF SPECIAL EDUCATION TEACHERS AND BOARD CERTIFIED BEHAVIOR ANALYSTS. 0 0 56251814 31407498 THE SEVERE RESIDENTIAL PROGRAM SERVES STUDENTS AGE 6 THROUGH 22 FROM ACROSS THE UNITED STATES. THIS PROGRAM OPERATES 365 DAYS/YEAR AND IS DESIGNED FOR STUDENTS WITH THE MOST SEVERE CHALLENGING BEHAVIORS, INCLUDING SELF-INJURY. THESE STUDENTS RESIDE IN SPECIALLY DESIGNED GROUP HOMES WHICH ARE STAFFED WITH 1:1 (SOMETIMES 2:1) STAFF/STUDENT RATIO THROUGHOUT THE DAY AND NIGHT. INSTRUCTION IS PROVIDED BOTH IN THE RESIDENCE AND THE SCHOOL BY A TEAM OF TEACHERS, SPECIALISTS AND CLINICIANS WHO WORK ACROSS BOTH SETTINGS. THE GOAL FOR THESE STUDENTS IS TO DECREASE DANGEROUS AND SEVERE BEHAVIORS AND INCREASE THEIR ABILITY TO FUNCTION AND COMMUNICATE INDEPENDENTLY SO THAT THEY MAY MOVE TO A LESS RESTRICTIVE ENVIRONMENT FOR AN IMPROVED QUALITY OF LIFE. 28655675 33445182 NECC OPERATES THE MOHAMMED BIN RASHID CENTER FOR SPECIAL EDUCATION IN ABU DHABI, UAE, UNDER AN AGREEMENT WITH THE ABU DHABI DEPARTMENT OF EDUCATION AND KNOWLEDGE. THE CENTER IN ABU DHABI REPLICATES ALL SERVICES AND PROGRAMS AT THE NEW ENGLAND CENTER FOR CHILDREN IN MASSACHUSETTS, INCLUDING EARLY ASSESSMENT AND INTERVENTION, PRESCHOOL PROGRAMMING, TREATMENT AND EDUCATION SERVICES FOR CHILDREN AGE 3 AND OLDER, FAMILY SUPPORT SERVICES, PROFESSIONAL TRAINING AND DEVELOPMENT, AND A RESEARCH PROGRAM TO SUPPORT THE BEST CLINICAL PRACTICES. 11168149 10013934 NECC'S INTERMEDIATE RESIDENTIAL PROGRAM RUNS 365 DAYS/YEAR AND SERVES STUDENTS WITH SELF-INJURY AND OTHER CHALLENGING BEHAVIORS THAT MAKE IT UNSAFE FOR THEM TO LIVE WITH THEIR FAMILIES. THESE STUDENTS LIVE IN GROUP HOMES NEAR THE SOUTHBOROUGH CAMPUS AND ARE STAFFED 1:1 THROUGHOUT THEIR DAY. STUDENTS IN THE INTERMEDIATE RESIDENTIAL PROGRAM ATTEND THE DAY SCHOOL WHERE THEY WORK ON LIFE SKILLS, ACADEMICS, SPEECH AND LANGUAGE, SOCIAL SKILLS, PHYSICAL EDUCATION AND THERAPY, AND VOCATIONAL SKILLS. THEY RECEIVE INCREASED CLINICAL AND EDUCATIONAL SUPERVISION. 12382464 45666770 THE RESIDENTIAL SCHOOL SERVES CHILDREN AGE 3-22 FROM AROUND THE COUNTRY WHO REQUIRE A HIGHLY STRUCTURED, 24-HOUR SETTING TO MAKE EDUCATIONAL PROGRESS. STUDENTS LIVE IN GROUP HOMES WITH OTHER STUDENTS OF THE SAME GENDER AND AGE RANGE. THEY PARTICIPATE IN SMALL GROUP INSTRUCTION FOR ACADEMICS, SOCIAL SKILLS, COMMUNICATION, VOCATIONAL TRAINING AND PHYSICAL EDUCATION. WHILE IN THE RESIDENCE, STUDENTS FOCUS ON INDEPENDENT LIVING SKILLS, LEISURE, RECREATION AND COMMUNITY ACTIVITIES. 12382464 45666770 108458102 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 0 1 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 49 0 1 1205 1 0 1 AE 0 0 0 1 1 0 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X MICHAEL S DOWNEY 5084811015 33 TURNPIKE ROAD SOUTHBOROUGH MA 01772 L VINCENT STRULLY JR PRESIDENT/CEO 40.00 X X 732665 0 68852 STELLA ADU-GYAMFI DIRECTOR 1.00 X 0 0 0 JOHN KIM DIRECTOR 1.00 X 0 0 0 LISEL MACENKA DIRECTOR 1.00 X 0 0 0 LAURA DUDLEY DIRECTOR 1.00 X 0 0 0 STUART M ROSE DIRECTOR 1.00 X 0 0 0 MICHAEL S DUKAKIS DIRECTOR 1.00 X 0 0 0 BEN NIEDERMEYER DIRECTOR 1.00 X 0 0 0 JONAH DOV PESNER DIRECTOR 1.00 X 0 0 0 NEAL J FAULKNER DIRECTOR 1.00 X 0 0 0 HARRY M HUTSON JR DIRECTOR 1.00 X 0 0 0 ELIZABETH WETHERBEE KLEIN DIRECTOR 1.00 X 0 0 0 DANIEL SAUL DIRECTOR 1.00 X 0 0 0 KATHERINE FOSTER DIRECTOR 1.00 X 0 0 0 MARCO FARSHEED DIRECTOR 1.00 X 0 0 0 MICHAEL S DOWNEY EVP & TREASURER/CFO 40.00 X 408664 0 24413 JARED T BOUZAN CLERK AND CDO 40.00 X 234994 0 24132 JESSICA SASSI VICE PRESIDENT/ED, SOUTHBOROUGH 40.00 X 291182 0 10350 CATHERINE WELCH EXECUTIVE ADVISOR 40.00 X 250755 0 62256 DARRYL AGOSTINELLI CHIEF TECHNOLOGY OFFICER 40.00 X 506419 0 11561 KRISTIN BUCHANAN PROGRAM DIRECTOR, GCC CONSULTING 40.00 X 169480 0 18082 DARCIE STAWINSKI DIRECTOR OF FINANCE 40.00 X 165759 0 19241 SUSAN LANGER CHIEF PROGRAM OFFICER 40.00 X 154859 0 58000 2914777 0 296887 71 0 1 0 HIGH QUALITY LANDSCAPE 871 MASS AVE BOXBORO MA 01719 LANDSCAPING/PLOWING 1861976 PRIORITY FIRE AND SECURITY INC 100 S QUINSIGAMOND AVENUE SHREWSBURY MA 01545 FIRE ALARM AND SECURITY SERVICES 602922 CITY WIDE FACILITY SOLUTIONS BOSTON 293 BOSTON POST ROAD W SUITE 340 MARLBOROUGH MA 01752 CLEANING 330897 ADP LLC PO BOX 842875 BOSTON MA 02284 PAYROLL PROCESSING SERVICE 291481 IDEAL PLUMBING & HEATING INC 100 S QUINSIGAMOND AVENUE SHREWSBURY MA 01545 HOUSE REPAIRS 218924 14 1402844 8996035 27680 10398879 TUITION AND FEES 611600 112905300 112905300 CONSULTING 611600 7022750 7022750 RENTAL INCOME 611600 338766 338766 WORKSHOP REVENUE 611600 195973 195973 120462789 99249 99249 612410 307394 305016 305016 305016 130651 1402844 261734 -131083 -131083 OTHER INCOME 900099 70595 70595 70595 131205445 120533384 0 273182 1976702 1976702 78167475 75908498 1713938 545039 3024396 2856107 143743 24546 9247141 8872385 298503 76253 4055684 3821797 201042 32845 610186 34847 575339 137703 137703 123050 123050 1622757 1328557 264995 29205 6343133 4119753 1967380 256000 6865036 6398641 465105 1290 3148493 2957927 175583 14983 329342 258800 28685 41857 2336786 1900790 432309 3687 117987884 108458102 8504077 1025705 21320276 30784005 354310 636409 97661 7142381 8443524 6283820 1250072 1078071 76354440 37068803 40099832 39285637 917234 2589123 72482909 87799446 7768019 8998461 1080790 931894 0 1017430 8848809 10947785 X 63587614 69777529 46486 7074132 63634100 76851661 72482909 87799446 13217561 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 123050 0 0 123050 0 PART II-B, LINE 1: NECC HIRED KEARNEY, DONOVAN & MCGEE, P.C. TO PROVIDE GOVERNMENT RELATIONS AND LOBBYING SERVICES FOR THEM BEFORE FEDERAL, STATE AND LOCAL GOVERNMENTS. 1032499 1032499 1.00000 0 0 7731117 7731117 59782810 29934040 29848770 1913038 1751057 161981 4404404 3473705 930699 2523071 1910001 613070 39285637 OPERATING LEASE OBLIGATION 1017430 1017430 X 131467179 0 131467179 -261734 -261734 131205445 118249618 261734 261734 117987884 0 117987884 PART V, LINE 4: ENDOWMENT REPRESENTS FUNDS SET ASIDE BY THE BOARD OF DIRECTORS TO FUNCTION AS A QUASI-ENDOWMENT. EARNINGS WILL BE USED FOR STRATEGIC EXPENDITURES AS WELL AS OPERATING EXPENSES AS PART OF THE BOARD-APPROVED ANNUAL OPERATING BUDGET. THE USE OF THESE FUNDS REQUIRES APPROVAL OF THE BOARD OF DIRECTORS. PART X, LINE 2: THE CENTER 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 COMBINED FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE CENTER HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS AT JUNE 30, 2023. THE CENTER FILES INCOME TAX AND INFORMATION RETURNS IN THE UNITED STATES FEDERAL, MASSACHUSETTS AND FLORIDA STATE AND UNITED KINGDOM JURISDICTIONS. THE RETURNS FILED IN THE UNITED STATES FEDERAL, MASSACHUSETTS, AND FLORIDA JURISDICTIONS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS AND GENERALLY REMAIN OPEN FOR THE MOST RECENT THREE YEARS. RETURNS FILED IN THE UNITED KINGDOM JURISDICTION ARE GENERALLY SUBJECT TO EXAMINATION BY TAX AUTHORITIES FOR THE MOST RECENT FOUR YEARS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH REVENUE -261,734. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH REVENUE 261,734. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 IN COMPLIANCE WITH SPECIFICATIONS SET FORTH IN SEC. 4.03 OF REV PROC 75-50, AN ANNUAL AD DISCLOSING THE SCHOOLS NON- DISCRIMINATION POLICY IS RUN IN THE BOSTON GLOBE, A NEWSPAPER OF GENERAL CIRCULATION IN COMMUNITIES SERVED BY THE SCHOOL. SCHEDULE E, PART I, LINE 4 SCHOLARSHIPS AND FINANCIAL ASSISTANCE IS NOT AWARDED. MIDDLE EAST AND NORTH AFRICA 1 291 PROGRAM SERVICES SCHOOL FOR AUTISTIC CHILDREN 26919333 MIDDLE EAST AND NORTH AFRICA 1 50 PROGRAM SERVICES CONSULTING FOR AUTISTIC CHILDREN 4471105 2 341 0 0 2 341 31390438 0 31390438 0 0 0 0 0 0 PART III ACCOUNTING METHOD: CHILDREN OF PROMISE GALA 1107013 976362 130651 139511 122223 DUNKIN GOLF 208168 208168 2 218314 218314 1533495 1402844 130651 139511 122223 261734 -131083 X X X X X X 0 1 0 0 0 0 0 1 0 L VINCENT STRULLY JR PRESIDENT/CEO 529850 0 182315 0 20500 0 6500 0 62352 0 801517 0 0 0 DARRYL AGOSTINELLI CHIEF TECHNOLOGY OFFICER 501419 0 5000 0 0 0 0 0 11561 0 517980 0 0 0 MICHAEL S DOWNEY EVP & TREASURER/CFO 371446 0 37218 0 0 0 0 0 24413 0 433077 0 0 0 CATHERINE WELCH EXECUTIVE ADVISOR 224797 0 25958 0 0 0 0 0 62256 0 313011 0 0 0 JESSICA SASSI VICE PRESIDENT/ED, SOUTHBOROUGH 268182 0 23000 0 0 0 0 0 10350 0 301532 0 0 0 JARED T BOUZAN CLERK AND CDO 213352 0 21642 0 0 0 0 0 24132 0 259126 0 0 0 SUSAN LANGER CHIEF PROGRAM OFFICER 149859 0 5000 0 0 0 0 0 58000 0 212859 0 0 0 KRISTIN BUCHANAN PROGRAM DIRECTOR, GCC CONSULTING 139480 0 30000 0 0 0 0 0 18082 0 187562 0 0 0 DARCIE STAWINSKI DIRECTOR OF FINANCE 163759 0 2000 0 0 0 0 0 19241 0 185000 0 0 0 PART I, LINE 7 FOR ANY STAFF LISTED IN THE 990 AS AN OFFICER, DIRECTOR, TRUSTEE, KEY EMPLOYEE OR HIGHEST COMPENSATED EMPLOYEE, RECOMMENDED BONUS AMOUNTS ARE FORMULATED BY THE CEO AND CFO BASED UPON ORGANIZATIONAL PERFORMANCE COMPARED TO GOALS AND EMPLOYEE PERFORMANCE. THE RECOMMENDED BONUS AMOUNTS ARE REVIEWED BY THE EXECUTIVE COMPENSATION COMMITTEE, WHICH EITHER APPROVES THE RECOMMENDATION OR ADJUSTS THE RECOMMENDED BONUS AMOUNTS. THE BONUS AMOUNTS ARE THEN PRESENTED TO THE FULL BOARD OF DIRECTORS FOR APPROVAL. FORM 990 SCHEDULE J LINE 4B: THE FOLLOWING INDIVIDUALS ARE ENROLLED IN THE CENTER'S 457F PLAN. CONTRIBUTIONS TO THIS PLAN DURING THE FISCAL YEAR ARE AS FOLLOWS: L. VINCENT STRULLY - $6,500. X EVENT DONATIONS 1 15553 FMV X PROGRAM SUPPLIES 1 12127 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION RETAINS ITS INDEPENDENT CPA FIRM TO PREPARE THE 990. THE CPA FIRM PRESENTS AND REVIEWS THE FORM 990 TO THE BOARD'S AUDIT COMMITTEE MADE UP OF INDEPENDENT TRUSTEES. THE AUDIT COMMITTEE MEETS IN EXECUTIVE SESSION WITH THE CPA FIRM AND THEN REPORTS TO THE BOARD THE RESULTS OF ITS REVIEW. A COPY OF THE 990 IS DELIVERED TO ALL MEMBERS OF THE BOARD OF DIRECTORS AND THE CPA FIRM PRESENTS AND REVIEWS THE 990 TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C NEW ENGLAND CENTER FOR CHILDREN REQUIRES THAT ALL OFFICERS, DIRECTORS AND KEY EMPLOYEES SIGN OFF ON THE CONFLICT OF INTEREST POLICY ANNUALLY. IN ADDITION, PERIODIC REVIEWS PERFORMED BY NECC INCLUDE REFERENCE TO THE ADEQUACY OF THE CONFLICT OF INTEREST POLICY AS WELL AS THE REASONABLENESS OF COMPENSATION ARRANGEMENTS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMPENSATION COMMITTEE MADE UP OF INDEPENDENT TRUSTEES REVIEWS THE SALARY AND BENEFITS ANNUALLY OF THE CHIEF EXECUTIVE OFFICER, CHIEF OPERATING OFFICER, CHIEF FINANCIAL OFFICER AND THE CHIEF DEVELOPMENT OFFICER. THE REVIEW IS DONE WITH THE ASSISTANCE OF AN INDEPENDENT SALARY AND BENEFITS CONSULTING FIRM. ONCE THE EXECUTIVE COMPENSATION COMMITTEE HAS PREPARED ITS ANNUAL REPORT IT REVIEWS THAT REPORT WITH THE BOARD OF DIRECTORS FOR ITS APPROVAL IN EXECUTIVE SESSION. FORM 990, PART VI, SECTION C, LINE 19 THE NEW ENGLAND CENTER FOR CHILDREN MAKES THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: NECC HAS A DESIGNATED AUDIT COMMITTEE RESPONSIBLE FOR AUDIT OVERSIGHT.