2017-02-15T14:23:24-06:00 2016-06-30 050409384 KAHN LITWIN RENZA & CO LTD 99 SUMMER STREET SUITE 520 BOSTON MA 02110 990 2015-07-01 010672424 NASHOBA LEARNING GROUP INC NASH 7812752500 10 OAK PARK DRIVE BEDFORD MA 01730 MAUREEN VIBERT EXECUTIVE DIRECTOR 7812752500 2017-02-14 1 DEBORAH A HOPKINS P00167843 6172368098 2015 2021-01-29 14:40:06Z MAUREEN VIBERT 10 OAK PARK DRIVE BEDFORD MA 01730 11827927 0 X NASHOBALEARNINGGROUP.ORG X 2002 MA AN ORGANIZATION PROVIDING FULL YEAR SCHOOL AND ADULT PROGRAMS TO INDIVIDUALS WITH AUTISM. 7 5 241 0 0 0 1007739 502070 10002413 11219427 17149 11666 19038 -7293 11046339 11725870 0 0 0 0 8684601 9974119 14421 0 0 2249265 2541892 10948287 12516011 98052 -790141 15392671 14226269 7881057 7504793 7511614 6721476 X TO ENABLE CHILDREN AND ADULTS WITH AUTISM TO FUNCTION THROUGHOUT THEIR LIVES WITH THE GREATEST POSSIBLE PRODUCTIVITY AND INDEPENDENCE IN THEIR COMMUNITIES, HOMES, AND WORKPLACES. 0 0 9679118 10147937 SCHOOL PROGRAM ACCOMPLISHMENTS: NASHOBA LEARNING GROUP, INC. (NLG) OPERATES A FULL-YEAR DAY SCHOOL PROGRAM (THE SCHOOL PROGRAM) THAT PROVIDES OUTSTANDING, COMPREHENSIVE, INDIVIDUALIZED EDUCATION, TRAINING, AND INTERVENTION SERVICES FOR STUDENTS AGED 3 THROUGH 21 WITH AUTISM SPECTRUM DISORDERS (ASD). AS OF THE END OF THE FISCAL YEAR THE NUMBER OF STUDENTS SERVED WAS 101. THE SCHOOL PROGRAM IS BASED ON THE SCIENTIFICALLY VALIDATED PRINCIPLES OF APPLIED BEHAVIOR ANALYSIS (ABA), DELIVERED BY HIGHLY TRAINED AND SUPERVISED TEACHING STAFF, AND CUSTOMIZED FOR EACH STUDENT IN PARTNERSHIP WITH THE FAMILY. PROGRAM SERVICE FEE REVENUE, WHICH COMPRISES THE ORGANIZATION'S PRIMARY REVENUE SOURCE, IS DERIVED PRIMARLY FROM MASSACHUSETTS SCHOOL DISTRICTS. IN JULY 2015, THE SCHOOL PROGRAM EXPANDED OPERATIONS TO ACCOMMODATE 40 ADDITIONAL STUDENTS, BRINGING THE NEW CAPACITY TO 130 STUDENTS. THE ORGANIZATION ANTICIPATES IT WILL REACH THIS NEW CAPACITY OVER APPROXIMATELY THREE YEARS. 1770810 1071490 ADULT PROGRAM ACCOMPLISHMENTS: IN MARCH 2013, THE ORGANIZATION STARTED OPERATING AN ADULT DAY PROGRAM (THE ADULT PROGRAM) WITH A MAXIMUM CAPACITY OF 50 MEMBERS TO PROVIDE ONGOING DAY HABILITATION, JOB AND COMMUNITY SUPPORT TO ADULTS AGED 22 AND OLDER WITH AUTISM SPECTRUM DISORDERS.THE ADULT PROGRAM TARGETS CONTINUED SKILLS DEVELOPMENT AND BEHAVIOR SUPPORT USING THE PRINCIPLES OF ABA FOR THE MEMBERS WITH THE GOAL OF INCREASING INDEPENDENCE AND GRADUALLY REDUCING THE NEED FOR TRAINED SUPERVISION OVER TIME. ADULT PROGRAM SERVICE FEE REVENUE IS DERIVED FROM MASSHEALTH FOR DAY HABILITATION SERVICES AND THE MASSACHUSETTS DEPARTMENT OF DISABILITY SERVICES (DDS) FOR JOB TRAINING , EMPLOYMENT AND COMMUNITY SERVICES. 11449928 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 1 15 0 241 1 0 0 0 0 0 1 1 0 0 0 0 X 7 5 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MA X THE ORGANIZATION 7812752500 10 OAK PARK DRIVE BEDFORD MA 01730 ELIZABETH MARTINEAU PRESIDENT, CLINICAL DIR & 50.00 X X 192012 0 633 MAUREEN VIBERT EXECUTIVE DIR & TREASURER 50.00 X X 134393 0 1422 AMIT BASAK BOARD MEMBER 1.00 X 0 0 0 THOMAS MOLONEY BOARD MEMBER 1.00 X 0 0 0 ROBERT FORLENZA BOARD MEMBER 1.00 X 0 0 0 CARMEL ANNE LEONARD BOARD MEMBER & CLERK 1.00 X X 0 0 0 JOHN MCCLELLAN BOARD MEMBER 1.00 X 0 0 0 STEVEN VIBERT IT DIRECTOR 50.00 X 121890 0 10895 448295 0 12950 3 0 1 0 NANCY BRADLEY 35 JILLSON CIRCLE MILFORD MA 01757 SPEECH/LANGUAGE PATHOLOGIST 103658 1 221936 280134 40538 502070 PROGRAM FEES 611710 11219427 11219427 11219427 11666 11666 94764 221936 102057 -7293 -7293 11725870 11219427 0 4373 379183 360223 18960 7987621 7396191 591430 903775 722406 181369 703540 633369 70171 2378 2378 39950 39950 439714 394660 45054 263979 234175 29804 672077 633911 38166 94382 94382 185889 185889 482317 464230 18087 139730 130617 9113 TRAINING 203677 199875 3802 DUES AND SUBSCRIPTIONS 17799 17799 12516011 11449928 1066083 0 3188636 2414764 783617 562872 336978 560125 112041 120158 13220332 2751049 10868143 10469283 103256 99067 15392671 14226269 95772 165188 31804 40798 7130966 6923360 622515 375447 7881057 7504793 X 6499726 6139476 1011888 582000 7511614 6721476 15392671 14226269 -790141 3 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12516011 12516011 775801 193950 0 0 591482 655133 697414 775801 2719830 4079745 147871 163783 174354 193950 679958 1019937 1474375 1474375 10904776 2128298 8776478 282058 190742 91316 559123 432009 127114 10469283 ACCRUED PAYROLL AND RELATED TAXES 375447 375447 X 11733997 8127 8127 11725870 0 11725870 12524138 8127 8127 12516011 0 12516011 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES AS A PUBLIC CHARITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT BELIEVES THAT THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH THEIR TAX-EXEMPT STATUS AT BOTH THE STATE AND FEDERAL LEVEL. THE ORGANIZATION ANNUALLY FILES IRS FORM 990 - RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, REPORTING VARIOUS INFORMATION THAT THE IRS USES TO MONITOR THE ACTIVITIES OF TAX-EXEMPT ENTITIES. THESE TAX RETURNS ARE SUBJECT TO REVIEW BY THE TAXING AUTHORITIES GENERALLY FOR A PERIOD OF THREE YEARS AFTER THEY WERE FILED. THE ORGANIZATION CURRENTLY HAS NO TAX EXAMINATIONS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES INCLUDED IN REVENUE 8,127. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES INCLUDED IN REVENUE 8,127. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 POLICY IS PUBLISHED ON THE SCHOOL WEBSITE AND THE ORGANIZATION TAKES PART IN AN ANNUAL ADVERTISEMENT THAT IS PUT IN THE BOSTON GLOBE BY THE MAAPS ORGANIZATION. THE ADVERTISEMENT IS A NON-DISCRIMINATION STATEMENT ON BEHALF OF A NUMBER OF PRIVATE SCHOOLS. THE PRIVATE SCHOOLS, INCLUDING NASHOBA, ARE LISTED IN THE ADVERTISEMENT. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES ITS TUITION FROM SCHOOL DISTRICTS FUNDED BY THE COMMONWEALTH OF MASSACHUSETTS AND ITS AGENCIES. THE ADULT PROGRAM RECEIVES ITS REVENUES FROM MASSHEALTH FOR THE DAY HABILITATION SERVICES PROVIDED AND THE DEPARTMENT OF DEVELOPMENTAL SERVICES (DDS) FOR EMPLOYMENT AND JOB TRAINING SERVICES PROVIDED AND TO SUPPLEMENT DAY HABILITATION SUPPORTS. BOTH OF THESE AGENCIES ARE OVERSEEN BY, AND FUNDED AS PART OF THE EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES (EOHHS) OF THE COMMONWEALTH OF MASSACHUSETTS. AUCTION 151487 84314 67173 25158 58113 FULL COURT CHARITY CHALLENGE 91552 69234 22318 15641 4 73661 68388 5273 3145 316700 221936 94764 25158 76899 102057 -7293 X X X X X 0 0 0 0 0 0 0 0 0 ELIZABETH MARTINEAU PRESIDENT, CLINICAL DIR & 192012 0 0 0 0 0 0 0 633 0 192645 0 0 0 A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 2015-02-23 7200000 REFINANCE OF EXISTING BUILDING/PURCHASE AND RENOVATION OF NEW BUILDING 0 0 0 A 7200000 104740 3079532 4015728 2015 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 SCHEDULE K, PART IV ARBITRAGE ON FEBRUARY 23, 2015, THE ORGANIZATION REFINANCED A PRIOR NOTE PAYABLE TO A BANK IN CONNECTION WITH A COMMERCIAL REAL ESTATE MORTGAGE/TAX EXEMPT AND ISSUED BY THE MASSACHUSETTS DEVELOPMENT FINANCE AGENCY (MDFA). THE OUTSTANDING BALANCE ON THE BOND PAYABLE AS OF JUNE 30, 2014 WAS $4,015,728. THE ORGANIZATION REFINANCED THIS NOTE FROM THE PROCEEDS OF A NEW $7,200,000 TAX EXEMPT MDFA BOND. THE PROCEEDS WERE ALSO USED TO ACQUIRE AND IMPROVE PROPERTY LOCATED AT 170 LEXINGTON ROAD, BILLERICA, MA. THE NEW BOND IS PAYABLE IN 300 MONTHLY INSTALLMENTS, INCLUDING INTEREST AT A FIXED RATE OF 2.6% FOR THE INITIAL TEN YEARS, FOLLOWED BY SUBSEQUENT FIVE-YEAR INTEREST RATE ADJUSTMENTS TO THE THEN FHLB CLASSIC 5-YEAR ADVANCE RATE PLUS 1.5%. THE NEW BOND IS COLLATERALIZED BY A MORTGAGE ON THE ORGANIZATION'S REAL ESTATE AND ALL BUSINESS ASSETS. STEVEN VIBERT SPOUSE OF EXECUTIVE DIRECTOR/TREASURER 151022 IT DIRECTOR 0 X AUCTION ITEMS 108 40538 DONOR STATED VALUE 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 STEVEN VIBERT, THE SPOUSE OF THE EXECUTIVE DIRECTOR,IS EMPLOYED BY THE SCHOOL AS THE IT DIRECTOR. TOTAL SALARY PAID TO STEVEN AND NONTAXABLE BENEFITS CONSISTING OF HIS PORTION OF FAMILY HEALTH INSURANCE PLAN PREMIUMS AND LIFE/DISABILITY INSURANCE PAID ON HIS BEHALF DURING FISCAL YEAR 2016 WAS $151,022. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY THE EXTERNAL AUDITORS AND REVIEWED BY MANAGEMENT. REVISIONS, CORRECTIONS, ETC. ARE MADE AS NECESSARY. ONCE ALL ARE SATISFIED WITH THE FORM, IT IS FINALIZED, REVIEWED, AND APPROVED BY THE AUDIT COMMITTEE OF THE BOARD. NO REVIEW WAS OR WILL BE CONDUCTED BY THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS PROVIDED TO ALL OFFICERS, DIRECTORS AND KEY EMPLOYEES. THESE PEOPLE ARE ASKED TO REVIEW THE POLICY AND SIGN A STATEMENT INDICATING THAT THEY UNDERSTAND THE POLICY, HAVE REPORTED ALL POTENTIAL CONFLICTS DURING THE PAST YEAR IN ACCORDANCE WITH THE POLICY AND WILL REPORT ALL POTENTIAL CONFLICTS DURING THE COMING YEAR. ALL POTENTIAL CONFLICTS ARE EVALUATED BY THE BOARD TO DETERMINE IF A CONFLICT ACTUALLY EXISTS. IN THOSE INSTANCES WHERE THE POTENTIAL TRANSACTION IS A CONFLICT THE BOARD EXAMINES THE TRANSACTION AND A VOTE IS TAKEN (WITH THOSE INVOLVED RECUSING THEMSELVES) AS TO WHETHER THE ORGANIZATION WILL ENTER INTO THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY THE BOARD CONDUCTS A PERFORMANCE REVIEW AND EVALUATION OF THE SENIOR MANAGEMENT TEAM WHICH INCLUDES THE EXECUTIVE DIRECTOR, PRESIDENT, AND INFORMATION TECHNOLOGY DIRECTOR. THE REVIEW ALSO ESTABLISHES EACH INDIVIDUAL'S COMPENSATION FOR THE FOLLOWING YEAR. THIS PROCESS INVOLVES THE EVALUATION OF EACH INDIVIDUAL AND A REVIEW OF COMPENSATION OF COMPARABLE POSITIONS OBTAINED FROM THE FORM 990 OF SIMILAR ORGANIZATIONS AND OTHER MARKET DATA OBTAINED. THE PROCESS IS OVERSEEN AND ADMINISTERED BY THE COMPENSATION COMMITTEE OF THE BOARD FOR PRESENTATION TO, AND APPROVAL BY, THE MEMBERS OF THE BOARD EXCLUDING THOSE WHOSE COMPENSATION IS BEING CONSIDERED AND ANY OTHER RELATED PARTIES ON THE BOARD. THE BOARD'S DELIBERATION AND DECISION IS NOTED IN THE MINUTES OF THE MEETING. FORM 990, PART VI, SECTION C, LINE 19 ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS AND POLICIES AND PROCEDURES ARE SUBMITTED TO THE MASSACHUSETTS DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION AND ARE AVAILABLE TO VIEW THERE. ALL FINANCIAL INFORMATION IS SUBMITTED ANNUALLY THROUGH THE UNIFORM FINANCIAL REPORTING SYSTEM ON THE MASSACHUSETTS OPERATIONAL SERVICES DIVISION WEBSITE AND ARE ABLE TO BE ACCESSED PUBLICLY ONLINE.