2014-02-05T09:00:19-06:00 2013-06-30 050409384 KAHN LITWIN RENZA & CO LTD 800 SOUTH STREET SUITE 300 WALTHAM MA 02453 990 2012-07-01 010672424 NASHOBA LEARNING GROUP INC NASH 7812752500 10 OAK PARK DRIVE BEDFORD MA 01730 MAUREEN VIBERT 7812752500 2014-02-04 1 DEBORAH A HOPKINS P00167843 7815478800 2012 2015-11-30 17:44:51Z MAUREEN VIBERT 10 OAK PARK DRIVE BEDFORD MA 01730 11740441 0 X NASHOBALEARNINGGROUP.ORG X 2002 MA AN ORGANIZATION PROVIDING FULL YEAR SCHOOL AND ADULT PROGRAMS TO INDIVIDUALS WITH AUTISM. 7 5 169 0 0 0 624021 2515527 8521416 8929780 2132 6805 72515 126300 9220084 11578412 0 0 0 0 6797092 7049180 0 28408 39529 1569538 1752049 8366630 8829637 853454 2748775 9394060 12237772 5324663 5264467 4069397 6973305 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. 1 0 7768836 8867582 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. 343582 62198 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. 8112418 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 1 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 0 169 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 50.00 X X 161602 0 705 MAUREEN VIBERT 50.00 X X 115076 0 633 AMIT BASAK 1.00 X 0 0 0 THOMAS MOLONEY 1.00 X 0 0 0 ROBERT FORLENZA 1.00 X 0 0 0 CARMEL ANNE LEONARD 1.00 X X 0 0 0 JOHN MCCLELLAN 1.00 X 0 0 0 276678 0 1338 3 0 1 0 0 694877 1820650 250494 2515527 PROGRAM FEES 611710 8929780 8929780 8929780 6805 6805 301012 694877 162029 138983 138983 CHANGE IN DISCOUNT ON PLEDGES REC 611710 -12683 -12683 -12683 11578412 8929780 0 133105 290338 275821 14517 5551476 5183811 367665 605722 543718 62004 601644 487634 114010 3960 3960 29305 29305 28408 28408 370234 314007 56227 142796 138399 4397 472475 462324 10151 47437 47437 235123 235123 327365 316506 10859 50550 45955 4595 TRAINING 61683 61683 EVENT COSTS 11121 11121 8829637 8112418 677690 39529 1722884 2909484 59461 1133507 316549 390343 205738 224745 9088910 1609698 6991068 7479212 6805 98360 93676 9394060 12237772 91408 160873 4216970 4123551 1016285 980043 5324663 5264467 X 4038074 4697512 31323 2275793 4069397 6973305 9394060 12237772 X 2748775 155133 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 8829633 8829633 591482 147871 0 0 479687 539159 568332 591482 2178660 3267990 119922 134790 142083 147871 544666 816999 1474375 1474375 6351239 1204630 5146609 529923 17707 512216 189916 115437 74479 543457 271924 271533 7479212 ACCRUED PAYROLL AND RELATED TAXES 487911 FAIR VALUE OF INTEREST RATE SWAP 492132 980043 X 11670281 136118 136118 11534163 44249 44249 11578412 8921506 136118 136118 8785388 44249 44249 8829637 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE SCHOOL IS EXEMPT FROM INCOME TAXES AS A PUBLIC CHARITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT BELIEVES THAT THE SCHOOL OPERATES IN A MANNER CONSISTENT WITH THEIR TAX-EXEMPT STATUS AT BOTH THE STATE AND FEDERAL LEVEL. THE SCHOOL 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 2010, 2011, AND 2012 ARE SUBJECT TO EXAMINATION BY THE IRS. THE SCHOOL CURRENTLY HAS NO TAX EXAMINATIONS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES INCLUDED IN REVENUE 136,118. PART XI, LINE 4B - OTHER ADJUSTMENTS: DONATED AUCTION ITEMS 44,245. INVESTMENT RETURN ADJUSTMENT 4. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES INCLUDED IN REVENUE 136,118. PART XII, LINE 4B - OTHER ADJUSTMENTS: DONATED AUCTION ITEMS 44,245. INVESTMENT RETURN ADJUSTMENT 4. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION 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. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE 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. 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. X X X 1 HANNAH STREET CONSULTING 302 PEARL STREET 108 PROVIDENCE RI 02907 PROFESSIONAL FUNDRAISING COUNSEL 0 681211 28408 652803 681211 28408 652803 AUCTION 121333 54053 67280 0 19345 3160 39350 CAPITAL CAMPAIGN EVENT 681211 563143 118068 0 38597 2500 8598 4 193345 77681 115664 0 31568 375 18536 995889 694877 301012 89510 6035 66484 162029 138983 X X X X X 0 0 0 0 0 0 0 0 0 ELIZABETH MARTINEAU 161602 0 0 0 0 0 0 0 705 0 162307 0 0 0 A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 2008-04-04 4560000 PURCHASE AND RENOVATION OF BUILDING 0 0 0 A 4560000 121780 4438220 2008 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0 0 0 A 0 0 0 0 0 1 TD BANK 10.000000000000 0 0 0 0 0 A 0 STEVE VIBERT SPOUSE OF EXECUTIVE DIRECTOR/CLERK 110000 IT DIRECTOR 0 X AUCTION ITEMS 99 44245 DONOR STATED VALUE X FURNITURE 1 206249 DONOR STATED VALUE 0 0 0 0 NEW PROGRAM SERVICES FORM 990, PART III, LINE 2 THE ADULT PROGRAM PROVIDES ONGOING DAY HABILITATION, JOB AND COMMUNITY SUPPORT TO ADULTS AGED 22 AND OLDER WITH AUTISM SPECTRUM DISORDERS. 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 WAS $110,000. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP 155,133.