2013-05-15T14:43:20-05:00 2012-06-30 043136800 MICHAEL L KELLY CPA 817 WASHINGTON ST SUITE 302 BRAINTREE MA 02184 990 2011-07-01 222803661 BOSTON HIGASHI SCHOOL INC BOST 7819610800 800 NORTH MAIN STREET RANDOLPH MA 02368 MICHAEL L KELLY 7819610800 2013-05-15 1 MICHAEL L KELLY CPA P00845590 7813803870 2013-05-15 X 2011 2016-02-24 21:20:13Z MICHAEL L KELLY 800 NORTH MAIN STREET RANDOLPH MA 02368 19196987 0 X WWW.BOSTONHIGASHI.ORG X 1986 MA THE SCHOOL HAS A SPECIAL METHODOLOGY CALLED "DAILY LIFE THERAPY" USED IN THE TREATMENT AND EDUCATION OF CHILDREN DIAGNOSED WITH AUTISM AND RELATED DEVELOPMENTAL DISORDERS. 12 11 290 0 0 0 293495 357667 16287231 18523098 21611 23386 404881 61072 17007218 18965223 0 0 0 0 12972471 14180039 0 0 89469 3902817 3977903 16875288 18157942 131930 807281 14954367 15961824 11044085 11361650 3910282 4600174 THE SCHOOL HAS A METHODOLOGY CALLED "DAILY LIFE THERAPY" A UNIQUE EDUCATIONAL APPROACH USED IN THE TREATMENT OF STUDENTS ON THE AUTISM SPECTRUM. 0 0 16841432 18609605 APPROXIMATELY 129 STUDENTS WERE ENROLLED IN THE SCHOOL'S SPECIAL EDUCATION PROGRAM FOR CHILDREN WITH AUTISM. APPROXIMATELY 94 STUDENTS WERE ENROLLED IN THE RESIDENTIAL PROGRAM. 16841432 1 1 0 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 1 16 0 290 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 11 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 MA X MICHAEL L KELLY TREASURER & EXEC DIRECTOR 7819610800 800 NORTH MAIN STREET RANDOLPH MA 02368 PETER GARLAND 6.00 X X 0 0 0 FRANK SESPICO 1.00 X X 0 0 0 HIROO OSANAI 0.00 X 0 0 0 ROBERT FANTASIA 0.00 X 0 0 0 RONALD LOWINGER 0.00 X 0 0 0 KATSUMI SUZUKI 0.00 X 0 0 0 CRAIG SCHULZE 0.00 X 0 0 0 CHARLES O'DONNELL 0.00 X 0 0 0 NANCY WAGMAN 0.00 X 0 0 0 AKIHIRO TAKAMATSU 0.00 X 0 0 0 LESLIE VARGASE 0.00 X 0 0 0 MICHAEL L KELLY 44.00 X X X 186719 0 0 DEBORAH DONOVAN 44.00 X 135700 0 0 ANN ROBERTS 42.00 X 108292 0 0 TAKAKO EBIHARA 42.00 X 107137 0 0 ALBERT CHOUINARD 42.00 X 101724 0 0 TOSHIHIRO OGIMURA 42.00 X 100787 0 0 740359 0 0 2 0 1 0 CHARTWELLS DINING SERVICES PO BOX 91337 CHICAGO IL 60693 FOOD SERVICE CONTRACT 1175211 1 43453 314214 15421 357667 TUITION AND RES SERVIC 611110 18388675 18388675 RESPITE AND CAMP REVEN 611110 118790 118790 VOCATIONAL PROGRAM 611110 13633 13633 TRAINING AND CONSULTAT 611110 2000 2000 18523098 23386 23386 198196 163934 34262 34262 34262 65781 67830 -2049 -2049 GAINS FROM INVESTMENTE 611110 18376 18376 ADD JOURNAL/STUDENT PE 611110 6912 6912 SALE OF EDU. BOOKS 611110 2263 2263 1308 1308 28859 18965223 18609605 0 -2049 322419 135700 186719 10360467 9908583 398678 53206 691015 648767 38743 3505 1762113 1668895 85486 7732 1044025 981145 57664 5216 136538 136538 34674 34674 52418 37324 15094 8197 8197 9150 1830 7320 11031 11031 435674 425883 9791 4637 554 4083 246663 243983 2680 835304 816440 18864 106878 94644 12234 CONTRACTED MEAL PLANS 1189845 1168170 21675 PROGRAM SUPPLIES AND MA 346863 346863 PROGRAM SUPPORT 117498 97688 19810 BAD DEBTS 100000 100000 342533 156766 185767 18157942 16841432 1227041 89469 1753550 2588971 251742 251868 16346 1891 1471294 1556951 136149 153622 21081664 10488871 10569216 10592793 719136 754567 36934 61161 14954367 15961824 1160829 1681932 356707 230878 9090777 8626984 268695 435772 553161 11044085 11361650 X 3479093 4326598 428689 271076 2500 2500 3910282 4600174 14954367 15961824 X 807281 -117389 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1677900 1677900 16797183 8378244 8418939 2561775 2110627 451148 44806 44806 10592793 LIABILITY ON INTEREST RATE SWAP AGREEMENT 553161 553161 18965223 18157942 807281 -117389 -117389 689892 19196987 231764 231764 18965223 0 18965223 18389706 231764 231764 18157942 0 18157942 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE ORGANIZATION TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT IS MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES.THE ORGANIZATION HAS ANALYZED THE TAX POSITIONS TAKEN, AND HAD CONCLUDED THAT AS OF JUNE 30, 2012, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 8 - OTHER ADJUSTMENTS: MARKET LOSS ON INTEREST RATE AGREEMENT -117,389. 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 THE RACIALLY NON-DICRIMINATORY POLICY IS PUBLISHED ANNUALLY IN THE BOSTOB GLOBE. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE BOSTON HIGASHI SCHOOL OPERATES UNDER THE FEDERAL AND MASSACHUSETTS SPECIAL EDUCATION LAWS WHICH STATE THAT STUDENTS ARE PROVIDED A FREE AND APPROPRIATE EDUCATION. THE MAJORITY OF ALL TUITION COMES FROM STATE AND LOCAL GOVERNMENT AGENCIES THAT PLACE CHILDREN INTO THE PROGRAMS AT THE SCHOOL. 25TH ANNIVERSARY CONFERENCE/DINNER 65781 65781 67830 65781 65781 67830 67830 -2049 1 X X X X 0 0 0 0 0 0 0 0 0 MICHAEL L KELLY 186719 0 0 0 0 0 0 0 0 0 186719 0 0 0 MASSACHUSETTS HEFA AND BOSTON HIGASHI SCHOOL 222803661 2001-12-27 11130000 REFINANCE EXISTING ACQUISION MORTGAGE, RENOVATIONS 0 0 0 MASSACHUSETTS HEFA AND BOSTON HIGASHI SCHOOL 222803661 2006-06-28 1575000 BUILDING RENOVATIONS 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS 4 MEMBERS THAT ELECT, RE-ELECT, CONFIRM, OR NOMINATE BOARD DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS 4 MEMBERS THAT ELECT, RE-ELECT, OR CONFIRM NOMINATION OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 8B THE OFFICERS MAINTAIN A RECORDING OF ALL MINUTES OF THE GOVERNING BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE BOAED OF DIRECTORS MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ANNUALLY AT A MINIMUM. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL'S BOARD OF DIRECTORS ESTABLISHED A SUB-COMMITTEE TO ANNUALLY REVIEW COMPARITIVE SALARY DATA, PERFOMANCE AND ANY OTHER RELEVANT DATA TO SET EXECUTIVE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAINTAINS ALL DOCUMENTS IN THE BUSINESS DEPARTMENT AND MAKES THEM AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: MARKET LOSS ON INTEREST RATE AGREEMENT -117,389. TOTAL TO FORM 990, PART XI, LINE 5: -117,389.