BOSTON HIGASHI SCHOOL INC: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- BOSTON HIGASHI SCHOOL INC (EIN 22-2803661)
- Tax period
- 2010-07-01 to 2011-06-30
- Filed
- 2012-05-15
- IRS object ID
- 201241369349307529
- Schema version
- 2010v3.4
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-05-15T17:02:07-05:00 | Timestamp |
| Tax Period End Date | 2011-06-30 | TaxPeriodEndDate |
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 222803661 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOSTON HIGASHI SCHOOL INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BOST | NameControl |
| Phone | 7819610800 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 NORTH MAIN STREET | AddressLine1 |
| City | RANDOLPH | City |
| State | MA | State |
| ZIP Code | 02368 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL L KELLY | Name |
| Title | EXECUTIVE DIRECTOR & TREASURER | Title |
| Phone | 7819610800 | Phone |
| Date Signed | 2011-11-14 | DateSigned |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MICHAEL L KELLY | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 NORTH MAIN STREET | AddressLine1 |
| City | RANDOLPH | City |
| State | MA | State |
| ZIP Code | 02368 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 17159728 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.BOSTONHIGASHI.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1986 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | THE SCHOOL HAS A SPECIAL APPROACH CALLED "DAILY LIFE THERAPY" USED IN THE TREATMENT OF CHILDREN DIAGNOSED WITH AUTISM AND DEVELOPMENTAL DISORDERS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 12 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 11 | NbrIndependentVotingMembers |
| Total Nbr Employees | 296 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 390735 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 293495 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 16564796 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 16287231 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -10557 | InvestmentIncomePriorYear |
| Investment Income Current Year | 21611 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 193957 | OtherRevenuePriorYear |
| Other Revenue Current Year | 404881 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 17138931 | TotalRevenuePriorYear |
| Total Revenue Current Year | 17007218 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 12972471 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 115480 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 0 | OtherExpensePriorYear |
| Other Expenses Current Year | 3902817 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 0 | TotalExpensesPriorYear |
| Total Expenses Current Year | 16875288 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 17138931 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 131930 | RevenuesLessExpensesCY |
| Total Assets BOY | 15158191 | TotalAssetsBOY |
| Total Assets EOY | 14954367 | TotalAssetsEOY |
| Total Liabilities BOY | 11347274 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 11044085 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 3810917 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 3910282 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE SCHOOL HAS A METHODOLOGY CALLED "DAILY LIFE THERAPY," AN EDUCATIONAL APPROACH USED IN THE TREATMENT OF STUDENTS ON THE AUTISM SPECTRUM. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 15649812 | Expense |
| Revenue | 16287231 | Revenue |
| Description | APPROXIMATELY 127 STUDENTS WERE ENROLLED IN THE SCHOOL'S SPECIAL EDUCATION PROGRAM FOR CHILDREN WITH AUTISM. APPROXIMATELY 95 STUDENTS WERE ENROLLED IN THE RESIDENTIAL PROGRAM. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 0 | Expense |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 15649812 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 16 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 296 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form8899 Filed | 0 | Form8899Filed |
| Form1098 C Filed | 0 | Form1098CFiled |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 12 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 11 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 0 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHAEL L KELLY TREASURER & EXEC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7819610800 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 NORTH MAIN STREET | AddressLine1 |
| City | RANDOLPH | City |
| State | MA | State |
| ZIP Code | 02368 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (13 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| PETER GARLAND | ||||||||
| PRESIDENT | 6.00 | X | X | 0 | 0 | 0 | ||
| FRANK SESPICO | ||||||||
| CLERK | 1.00 | X | X | 0 | 0 | 0 | ||
| HIROO OSANAI | ||||||||
| DIRECTOR | X | 0 | 0 | 0 | ||||
| ROBERT FANTASIA | ||||||||
| DIRECTOR | X | 0 | 0 | 0 | ||||
| RONALD LOWINGER | ||||||||
| DIRECTOR | X | 0 | 0 | 0 | ||||
| KATSUMI SUZUKI | ||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |||
| CRAIG SCHULTZE | ||||||||
| DIRECTOR | X | 0 | 0 | 0 | ||||
| CHARLES O'DONNELL | ||||||||
| DIRECTOR | X | 0 | 0 | 0 | ||||
| MICHAEL L KELLY | ||||||||
| TREASURER-EXEC. DIRECTOR | 40.00 | X | X | 181262 | 0 | 0 | X | X |
| NANCY WAGMAN | ||||||||
| DIRECTOR | X | 0 | 0 | 0 | ||||
| AKIHIRO TAKAMATSU | ||||||||
| DIRECTOR | X | 0 | 0 | 0 | ||||
| LESLIE VARGASE | ||||||||
| DIRECTOR | X | 0 | 0 | 0 | ||||
| DEBORAH DONOVAN | ||||||||
| PRINCIPAL | 40.00 | 134997 | 0 | 0 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 181262 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| CHARTWELLS DINING SERVICE | |||||
| PO BOX 91337 | CHICAGO | IL | 60693 | FOOD SERVICE CONTRACT | 1117921 |
| WHALLEY COMPUTER ASSOCIATES | |||||
| 195 WEST STREET | MILFORD | MA | 01757 | COMPUTER SALES AND SERVICE | 117548 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
| All Other Contributions | 293495 | AllOtherContributions |
| Total Contributions | 293495 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | TUITION AND RES. SERV. | Description |
| Business Code | 611600 | BusinessCode |
| Total Revenue Column | 16287231 | TotalRevenueColumn |
| Related Or Exempt Function Income | 16287231 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 16287231 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 21611 | TotalRevenueColumn |
| Related Or Exempt Function Income | 21611 | RelatedOrExemptFunctionIncome |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 180727 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 152510 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 28217 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 28217 | TotalRevenueColumn |
| Exclusion | $28,217 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| GAIN ON SECURITIES | 611710 | 181083 | 181083 |
| DAY CARE PROG REVENUE | 611710 | 151216 | 151216 |
| ART EXHIBITION PROJECT | 611710 | 15298 | 15298 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 29067 | TotalRevenueColumn |
| Related Or Exempt Function Income | 29067 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 376664 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 17007218 | TotalRevenueColumn |
| Related Or Exempt Function Income | 16685506 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $28,217 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 316259 | Total |
| Program Services | 134997 | ProgramServices |
| Management And General | 181262 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9891501 | Total |
| Program Services | 9416848 | ProgramServices |
| Management And General | 397579 | ManagementAndGeneral |
| Fundraising | 77074 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 329787 | Total |
| Program Services | 309381 | ProgramServices |
| Management And General | 17884 | ManagementAndGeneral |
| Fundraising | 2522 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1431966 | Total |
| Program Services | 1353955 | ProgramServices |
| Management And General | 68371 | ManagementAndGeneral |
| Fundraising | 9640 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1002958 | Total |
| Program Services | 941484 | ProgramServices |
| Management And General | 53877 | ManagementAndGeneral |
| Fundraising | 7597 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 87231 | Total |
| Management And General | 87231 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27000 | Total |
| Management And General | 27000 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 46741 | Total |
| Program Services | 7947 | ProgramServices |
| Management And General | 38794 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11557 | Total |
| Management And General | 11557 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 614362 | Total |
| Program Services | 596514 | ProgramServices |
| Management And General | 17848 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53147 | Total |
| Program Services | 37943 | ProgramServices |
| Management And General | 15204 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 160 | Total |
| Management And General | 160 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 252346 | Total |
| Program Services | 252346 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 744352 | Total |
| Program Services | 730971 | ProgramServices |
| Management And General | 13381 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| CONTRACTED FOOD SERVIC | 1130891 | 1109792 | 21099 | |
| PROGRAM SUPPLIES AND MA | 319387 | 319387 | ||
| BAD DEBT EXPENSE | 150000 | 150000 | ||
| INSURANCE | 116773 | 104770 | 12003 | |
| PROGRAM SUPPORT | 55745 | 37098 | 18647 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 293125 | Total |
| Program Services | 146379 | ProgramServices |
| Management And General | 146746 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16875288 | Total |
| Program Services | 15649812 | ProgramServices |
| Management And General | 1109996 | ManagementAndGeneral |
| Fundraising | 115480 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1994554 | BOY |
| EOY | 1753550 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 281772 | BOY |
| EOY | 251742 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30000 | BOY |
| EOY | 16346 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1135045 | BOY |
| EOY | 1471294 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 180778 | BOY |
| EOY | 136149 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 20180273 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 9611057 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10975603 | BOY |
| EOY | 10569216 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 517300 | BOY |
| EOY | 719136 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 43139 | BOY |
| EOY | 36934 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15158191 | BOY |
| EOY | 14954367 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 940506 | BOY |
| EOY | 1160829 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 448991 | BOY |
| EOY | 356707 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9554570 | BOY |
| EOY | 9090777 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 403207 | BOY |
| EOY | 435772 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11347274 | BOY |
| EOY | 11044085 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3393467 | BOY |
| EOY | 3479093 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 414950 | BOY |
| EOY | 428689 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2500 | BOY |
| EOY | 2500 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3810917 | BOY |
| EOY | 3910282 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15158191 | BOY |
| EOY | 14954367 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 131930 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -32565 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 1 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1677900 | OtherCostOrOtherBasis |
| Book Value | 1677900 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 16336271 | OtherCostOrOtherBasis |
| Depreciation | 7711597 | Depreciation |
| Book Value | 8624674 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2166102 | OtherCostOrOtherBasis |
| Depreciation | 1899460 | Depreciation |
| Book Value | 266642 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 10569216 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | LIABILITY ON INTEREST RATE SWAP AGREEMENT | Description |
| Amount | $435,772 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 435772 | TotalOfAmounts |
| Total Revenue | 17007218 | TotalRevenue |
| Total Expenses | 16875288 | TotalExpenses |
| Excess Or Deficit For Year | 131930 | ExcessOrDeficitForYear |
| Other | -$32,565 | OtherAmount |
| Total Adjustments | -32565 | TotalAdjustments |
| Excess Or Deficit Per FS | 99365 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 17159728 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 17159728 | RevenueSubtotal |
| Other Revenues Not Included | -152510 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -152510 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 17007218 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 17027798 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 152510 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 152510 | ExpensesNotRptdF990 |
| Expenses Subtotal | 16875288 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 16875288 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | RENTAL EXPENSES NETED AGAINST RENTAL INCOME | Explanation |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | THE RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED ANNUALLY IN THE BOSTON 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 AND RESIDENTIAL MAINTENANCE COMES FROM STATE AND LOCAL GOVERNMENT AGENCIES THAT PLACE CHILDREN INTO THE PROGRAMS AT THE SCHOOL. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MICHAEL L KELLY | NamePerson |
| Base Compensation Filing Org | 181262 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 181262 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)
| Issuer EINIssuerEIN | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|
| MASSACHUSETTS HEFA AND BOSTON HIGASHI SCHOOL | ||||||
| 222803661 | 2001-12-27 | 11130000 | RENOVATIONS AND REFINANCE EXISTING MORTGAGES | 0 | 0 | 0 |
| MASSACHUSETTS HEFA AND BOSTON HIGASHI SCHOOL | ||||||
| 222803661 | 2006-06-28 | 1575000 | FOR BUILDING RENOVATIONS | 0 | 0 | 1 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGAINZATION HAS 5 MEMBERS THAT ELECT, REELECT OR CONFIRM NOMINATION OF BOARD MEMBERS. NONE OF THE MEMBERS ARE OWNERS OR SHAREHOLDERS. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS CAN ELECT MEMBERS OF THE GOVERNING BODY. | |
| FORM 990, PART VI, SECTION B, LINE 11 | A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW. | |
| THE SCHOOL'S BOARD HAS ESTABLISHED A SUB COMMITTEE ESTABLISHED TO REVIEW COMPARATIVE DATA WITH REGARD TO THE EXECUTIVE SALARY STRUCTURE, PERFORMANCE REVIEW AND ALL RELAVANT INFORMATION, | FORM 990, PART VI, SECTION B, LINE 15 | |
| THE ORGANIZATION MAINTAINS ALL DOCUMENTS IN THE BUSINESS DEPARTMENT, INCLUDING THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS, AND MAKES THEM AVAILABLE TO ANYONE UPON REQUEST. | FORM 990, PART VI, SECTION C, LINE 19 | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | UNREALIZED LOSS ON FINANCIAL INTEREST RATE SWAP AGREEMENT -32,565. TOTAL TO FORM 990, PART XI, LINE 5: -32,565. | FORM 990, PART XI, LINE 5: |