NASHOBA LEARNING GROUP INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- NASHOBA LEARNING GROUP INC (EIN 01-0672424)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-04-01
- IRS object ID
- 201610929349300031
- Schema version
- 2014v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule G
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-04-01T15:05:30-05:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 050409384 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KAHN LITWIN RENZA & CO LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 99 SUMMER STREET SUITE 520 | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010672424 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NASHOBA LEARNING GROUP INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NASH | BusinessNameControlTxt |
| Phone | 7812752500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 OAK PARK DRIVE | AddressLine1Txt |
| City | BEDFORD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01730 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MAUREEN VIBERT | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 7812752500 | PhoneNum |
| Signature | 2016-03-31 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DEBORAH A HOPKINS | PreparerPersonNm |
| PTIN | P00167843 | PTIN |
| Phone | 6172368098 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MAUREEN VIBERT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 OAK PARK DRIVE | AddressLine1Txt |
| City | BEDFORD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01730 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $12,138,230 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | NASHOBALEARNINGGROUP.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | AN ORGANIZATION PROVIDING FULL YEAR SCHOOL AND ADULT PROGRAMS TO INDIVIDUALS WITH AUTISM. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 214 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $841,918 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,007,739 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,468,128 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,002,413 | CYProgramServiceRevenueAmt |
| PY Investment Income | $8,392 | PYInvestmentIncomeAmt |
| CY Investment Income | $17,149 | CYInvestmentIncomeAmt |
| PY Other Revenue | $46,353 | PYOtherRevenueAmt |
| CY Other Revenue | $19,038 | CYOtherRevenueAmt |
| PY Total Revenue | $10,364,791 | PYTotalRevenueAmt |
| CY Total Revenue | $11,046,339 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,915,244 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,684,601 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $17,882 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $14,421 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $14,421 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,169,540 | PYOtherExpensesAmt |
| CY Other Expenses | $2,249,265 | CYOtherExpensesAmt |
| PY Total Expenses | $10,102,666 | PYTotalExpensesAmt |
| CY Total Expenses | $10,948,287 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $262,125 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $98,052 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,571,197 | TotalAssetsBOYAmt |
| Total Assets EOY | $15,392,671 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,221,735 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,881,057 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,349,462 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,511,614 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $8,726,924 | ExpenseAmt |
| Revenue | $9,156,743 | RevenueAmt |
| Desc | SCHOOL PROGRAM ACCOMPLISHMENTS: NLG OPERATES A FULL-YEAR DAY SCHOOL PROGRAM (THE SCHOOL PROGRAM) THAT PROVIDES OUTSTANDING, COMPREHENSIVE, INDIVIDUALIZED EDUCATION, TRAINING, AND INTERVENTION SERVICES FOR 90 STUDENTS AGED 3 THROUGH 21 WITH AUTISM SPECTRUM DISORDERS. NLG WILL OPEN AN EXPANSION SITE IN JULY 2015 TO INCREASE CAPACITY TO A TOTAL OF 130 STUDENTS OVER 3 YEARS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,452,004 | ExpenseAmt |
| Revenue | $845,670 | RevenueAmt |
| Desc | ADULT PROGRAM ACCOMPLISHMENTS: NLG OPERATES 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. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $10,178,928 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 16 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 214 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7812752500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 OAK PARK DRIVE | AddressLine1Txt |
| City | BEDFORD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01730 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| ELIZABETH MARTINEAU | |||||||
| PRESIDENT, CLINICAL DIR & | 50.00 | Yes (X) | Yes (X) | $186,235 | $0 | $633 | |
| MAUREEN VIBERT | |||||||
| EXECUTIVE DIR & TREASURER | 50.00 | Yes (X) | Yes (X) | $130,349 | $0 | $1,422 | |
| AMIT BASAK | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| THOMAS MOLONEY | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT FORLENZA | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CARMEL ANNE LEONARD | |||||||
| BOARD MEMBER & CLERK | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JOHN MCCLELLAN | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| STEVEN VIBERT | |||||||
| IT DIRECTOR | 50.00 | $119,358 | $0 | $10,550 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $435,942 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $12,605 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NANCY BRADLEY | PersonNm |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 JILLSON CIRCLE | AddressLine1Txt |
| City | MILFORD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01757 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | SPEECH/LANGUAGE PATHOLOGIST | ServicesDesc |
| Compensation | $104,450 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $198,143 | FundraisingAmt |
| All Other Contributions | $809,596 | AllOtherContributionsAmt |
| Noncash Contributions | $45,285 | NoncashContributionsAmt |
| Total Contributions | $1,007,739 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM FEES | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $10,002,413 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,002,413 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,002,413 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,951 | TotalRevenueColumnAmt |
| Exclusion | $16,951 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,001,390 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,001,192 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $198 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $198 | TotalRevenueColumnAmt |
| Exclusion | $198 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $109,737 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $198,143 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $90,699 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,038 | TotalRevenueColumnAmt |
| Exclusion | $19,038 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,046,339 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,002,413 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $36,187 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $314,081 | TotalAmt |
| Program Services | $298,377 | ProgramServicesAmt |
| Management And General | $15,704 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,971,332 | TotalAmt |
| Program Services | $6,603,384 | ProgramServicesAmt |
| Management And General | $367,948 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $632,517 | TotalAmt |
| Program Services | $624,861 | ProgramServicesAmt |
| Management And General | $7,656 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $766,671 | TotalAmt |
| Program Services | $583,184 | ProgramServicesAmt |
| Management And General | $183,487 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,393 | TotalAmt |
| Management And General | $4,393 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,332 | TotalAmt |
| Management And General | $32,332 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,421 | TotalAmt |
| Fundraising | $14,421 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $403,788 | TotalAmt |
| Program Services | $382,762 | ProgramServicesAmt |
| Management And General | $21,026 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $234,208 | TotalAmt |
| Program Services | $181,297 | ProgramServicesAmt |
| Management And General | $52,911 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,645 | TotalAmt |
| Management And General | $5,645 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $488,328 | TotalAmt |
| Program Services | $481,764 | ProgramServicesAmt |
| Management And General | $6,564 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,264 | TotalAmt |
| Program Services | $67,264 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $201,768 | TotalAmt |
| Program Services | $201,768 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $487,405 | TotalAmt |
| Program Services | $473,361 | ProgramServicesAmt |
| Management And General | $14,044 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,838 | TotalAmt |
| Program Services | $95,008 | ProgramServicesAmt |
| Management And General | $5,830 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| TRAINING | $221,980 | $185,898 | $36,082 |
| DUES AND SUBSCRIPTIONS | $1,316 | $1,316 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,948,287 | TotalAmt |
| Program Services | $10,178,928 | ProgramServicesAmt |
| Management And General | $754,938 | ManagementAndGeneralAmt |
| Fundraising | $14,421 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,781,778 | BOYAmt |
| EOY | $3,188,636 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $827,662 | BOYAmt |
| EOY | $783,617 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $490,389 | BOYAmt |
| EOY | $336,978 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $235,430 | BOYAmt |
| EOY | $112,041 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $13,141,065 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,272,922 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,146,946 | BOYAmt |
| EOY | $10,868,143 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,000,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,992 | BOYAmt |
| EOY | $103,256 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,571,197 | BOYAmt |
| EOY | $15,392,671 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $254,495 | BOYAmt |
| EOY | $95,772 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,789 | BOYAmt |
| EOY | $31,804 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,015,728 | BOYAmt |
| EOY | $7,130,966 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $926,723 | BOYAmt |
| EOY | $622,515 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,221,735 | BOYAmt |
| EOY | $7,881,057 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,050,751 | BOYAmt |
| EOY | $6,499,726 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,298,711 | BOYAmt |
| EOY | $1,011,888 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,349,462 | BOYAmt |
| EOY | $7,511,614 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,571,197 | BOYAmt |
| EOY | $15,392,671 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $98,052 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $64,100 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $10,948,287 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $10,948,287 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $697,414 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $174,354 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $568,332 | CurrentYearMinus3Amt |
| Current Year Minus2 | $591,482 | CurrentYearMinus2Amt |
| Current Year Minus1 | $655,133 | CurrentYearMinus1Amt |
| Current Year | $697,414 | CurrentYearAmt |
| Total | $2,512,361 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $3,768,542 | LobbyingCeilingAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $142,083 | CurrentYearMinus3Amt |
| Current Year Minus2 | $147,871 | CurrentYearMinus2Amt |
| Current Year Minus1 | $163,783 | CurrentYearMinus1Amt |
| Current Year | $174,354 | CurrentYearAmt |
| Total | $628,091 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $942,137 | GrassrootsCeilingAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,474,375 | OtherCostOrOtherBasisAmt |
| Book Value | $1,474,375 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,881,386 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,740,130 | DepreciationAmt |
| Book Value | $9,141,256 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $226,181 | OtherCostOrOtherBasisAmt |
| Depreciation | $156,305 | DepreciationAmt |
| Book Value | $69,876 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $559,123 | OtherCostOrOtherBasisAmt |
| Depreciation | $376,487 | DepreciationAmt |
| Book Value | $182,636 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $10,868,143 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ACCRUED PAYROLL AND RELATED TAXES | Desc |
| Amt | $622,515 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $622,515 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $11,115,431 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $64,100 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $4,992 | OtherRevenueAmt |
| Revenue Not Reported | $69,092 | RevenueNotReportedAmt |
| Revenue Subtotal | $11,046,339 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $11,046,339 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,953,279 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $4,992 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $4,992 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,948,287 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,948,287 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2012, 2013, AND 2014 ARE SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES. THE ORGANIZATION CURRENTLY HAS NO TAX EXAMINATIONS IN PROGRESS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES INCLUDED IN REVENUE 4,992. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES INCLUDED IN REVENUE 4,992. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | AUCTION | Event1Nm |
| Gross Receipts Event1 | $149,685 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $66,371 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $83,314 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $21,490 | RentFacilityCostsEvent1Amt |
| Entertainment Event1 | $800 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $52,040 | OtherDirectExpensesEvent1Amt |
| Event2 | FULL COURT CHARITY CHALLENGE | Event2Nm |
| Gross Receipts Event2 | $96,769 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $70,346 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $26,423 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $14,707 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 3 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $61,426 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $61,426 | CharitableContriOtherEventsAmt |
| Oth Direct Expnss Other Events | $1,662 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $307,880 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $198,143 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $109,737 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $21,490 | RentFcltyCostsTotalEventsAmt |
| Entertainment Total Events | $800 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $68,409 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $90,699 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $19,038 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELIZABETH MARTINEAU | PersonNm |
| Title | PRESIDENT, CLINICAL DIR & | TitleTxt |
| Base Compensation Filing Org | $186,235 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $633 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $186,868 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MASSACHUSETTS DEVELOPMENT FINANCE AGENCY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issued | 2015-02-23 | BondIssuedDt |
| Issue Price | $7,200,000 | IssuePriceAmt |
| Purpose | REFINANCE OF EXISTING BUILDING/PURCHASE AND RENOVATION OF NEW BUILDING | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $7,200,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $104,740 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $3,079,532 | CapitalExpendituresAmt |
| Other Spent Proceeds | $4,015,728 | OtherSpentProceedsAmt |
| Substantial Completion | 2015 | SubstantialCompletionYr |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE K, PART IV ARBITRAGE | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVEN VIBERT | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | SPOUSE OF EXECUTIVE DIRECTOR/TREASURER | RelationshipDescriptionTxt |
| Transaction | $127,308 | TransactionAmt |
| Transaction | IT DIRECTOR | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $9,883 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | STOCK EXCHANGE VALUE | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | AUCTION ITEMS | Desc |
| Contribution | 122 | ContributionCnt |
| Noncash Contributions Rpt F990 | $35,402 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | DONOR STATED VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 2015 WAS $127,308. |
| 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. |
| FORM 990, PART XI, LINE 9: | CHANGE IN FAIR VALUE OF INTEREST RATE SWAP 64,100. |
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