2012-08-02T11:12:40-05:00 2011-12-31 061009205 BLUM SHAPIRO & COMPANY PC 1001 HINGHAM STREET ROCKLAND MA 02370 990 2011-01-01 020278142 NEW ENGLAND CABLE & TELECOMMUNICATIONS ASSOCIATION INC NEWE 7818433418 10 FORBES ROAD NO 440W BRAINTREE MA 02184 PAUL R CIANELLI 7818433418 2012-07-30 1 JOHN A LYNCH P00097801 7819821001 2012-07-30 2011 2016-02-24 21:20:13Z PAUL R CIANELLI 10 FORBES ROAD SUITE 440W BRAINTREE MA 02184 2558219 0 X HTTP://WWW.NECTA.INFO/ X 1961 NH NEW ENGLAND CABLE AND TELECOMMUNICATIONS ASSOCIATION, INC. IS A NON-PROFIT SERVICE ORGANIZATION ESTABLISHED FOR THE PURPOSE OF ORGANIZING, SUPPORTING AND INFORMING CABLE TELEVISION OPERATORS IN NEW ENGLAND. 8 8 7 0 0 0 0 0 2799785 2492413 14635 -37987 1084 1544 2815504 2455970 0 0 0 0 1168374 1147266 0 0 0 1599989 1329680 2768363 2476946 47141 -20976 1318395 972078 1719152 1802532 -400757 -830454 NONE 0 0 REPRESENTED THE INTERESTS OF APPROXIMATELY 114 CABLE TELECOMMUNICATION COMPANIES BEFORE STATE AND FEDERAL REGULATORY AGENCIES, IN THE COURTS, THE LEGISLATURES, AND BEFORE THE CONGRESS OF THE UNITED STATES. 0 0 1 1 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 26 0 7 1 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 0 0 0 0 X PAUL CIANELLI 7818433418 10 FORBES ROAD SUITE 440W BRAINTREE MA 02184 KEVIN CASEY 1.00 X 0 0 0 JOHN MAHER 1.00 X 0 0 0 PAUL HANNIGAN 1.00 X 0 0 0 ADAM FALK 1.00 X 0 0 0 CHRISTOPHER LONERGAN 1.00 X 0 0 0 JOHN WOLFE 1.00 X X 0 0 0 MARK REILLY 1.00 X X 0 0 0 PAUL CRONIN 1.00 X X 0 0 0 TOM COHAN 1.00 X X 0 0 0 MELINDA POORE 1.00 X X 0 0 0 PAUL R CIANELLI 40.00 X 524390 0 110447 WILLIAM D DURAND 40.00 X 396213 0 89491 920603 0 199938 2 0 1 0 0 MEMBER. DUES & ASSESS. 541100 2081357 2081357 SUMMER CONVENTION 541100 411056 411056 2492413 3662 3662 60600 102249 -41649 -41649 -41649 MISCELLANEOUS REVENUES 900099 1544 1544 1544 2455970 2493957 0 -37987 954202 97802 15152 56325 23785 226172 35230 261431 9464 12788 78742 70454 10417 311953 875 27366 9804 CONSULTANTS 211049 EQUIP. RENTAL & MAINT. 27499 LEGAL RESEARCH 11174 OTHER 9862 15400 2476946 300 265752 656585 202353 132032 101381 119493 53933 163890 111175 76368 52715 333617 295944 1318395 972078 242062 59733 360237 243236 33124 25541 1083729 1474022 1719152 1802532 X -400757 -830454 -400757 -830454 1318395 972078 X -20976 -408721 X 0 1 0 X 0 8690 8690 8690 1 HOUSE DEMOCRATIC CAMPAIGN COMMITTEE PO BOX 2021 AUGUSTA ME 04438 500 0 SENATE DEMOCRATIC CAMPAIGN COMM PMB 237 126 WESTERN AVE AUGUSTA ME 04430 500 0 COMMITTEE TO ELECT HOUSE DEMOCRATS 105 NORTH STATE ST CONCORD NH 03301 250 0 COMMITTEE TO ELECT LOU D'ALLESANDRO 332 ST JAMES AVE MANCHESTER NH 03102 500 0 BOB ODELL FOR STATE SENATE 95 EDDY ROAD STE 101 MANCHESTER NH 03102 500 0 PRESCOTT FOR SENATE 95 EDDY ROAD STE 101 MANCHESTER NH 03102 250 0 FRIENDS OF RAYMOND WHITE 95 EDDY ROAD STE 101 MANCHESTER NH 03102 250 0 REPUBLICAN SENATE MAJORITY COMMMITEE PO BOX 3681 CONCORD NH 03302 500 0 VERMONT DEMOCRATIC HOUSE CAMPAIGN PO BOX 1058 MONTPELIER VT 05601 1000 0 VERMONT DEMOCRATIC HOUSE CAMPAIGN PO BOX 1058 MONTPELIER VT 05601 200 0 LAMBERT FOR STATE SENATE 95 EDDY ROAD STE 101 MANCHESTER NH 03102 250 0 VERMONT HOUSE REPUBLICAN PAC PO BOX 80 GAYSVILLE VT 05746 250 0 VERMONT DEMOCRATIC PARTY PO BOX 1220 MONTPELIER VT 05601 1000 0 NH SENATE DEMOCRATIC CAUCUS 105 NORTH STATE ST CONCORD NH 03301 500 0 FRIENDS OF JEB BRADLEY FOR STATE SENATE 645 SOUTH MAIN STREET WOLFEBORO NH 03894 500 0 CALEDONIA COUNTRY REPUBLICAN ELECTION COMMITTEE PO BOX 266 EAST BURKE VT 05832 250 0 HOUSE REPUBLICAN FUND PO BOX 5629 AUGUSTA ME 04332 500 0 EMILY CAIN 103 FOREST AVE ORONO ME 04473 81 0 TERRY HAYES PO BOX 367 BUCKFIELD ME 04220 81 0 MARK DION 45 ALLISON AVE PORTLAND ME 04103 81 0 EMPOWERING MAINE LEADERSHIP PAC 74 BEACH STREET SACO ME 04072 250 0 SEN PRESIDENT KEVIN RAYE 63 SUNSET COVE LANE PERRY ME 04667 49 0 SENATOR JON COURTNEY 31 BIRCHWOOD LANE SPRINGVALE ME 04083 50 0 SENATOR ROGER KATZ 3 WESTVIEW STREET AUGUSTA ME 04330 50 0 SENATOR GARRETT MASON 312 RIDGE ROAD LISBON FALLS ME 04252 50 0 SENATOR TOM MARTIN 1308 CLINTON AVE BENTON ME 04901 50 0 SENATOR BRIAN LANGLEY 11 SOUTH STREET ELLSWORTH ME 04605 99 0 SENATOR MIKE THIBODEAU 169 COLES CORNER ROAD WINTERPORT ME 04496 50 0 ROY & KATHIE SUMMERS GRICE 3 STATE HOUSE STATION AUGUSTA ME 04330 99 0 0 0 1 2081357 356851 -36441 320410 295409 25001 ORGANIZATIONS DIRECT AND INDIRECT POLITICAL CAMPAIGN ACTIVITIES: PART I-A, LINE 1: THE ASSOCIATION MAKES VARIOUS CONTRIBUTIONS TO POLITICAL ACTION AND ELECTION COMMITTEES. IN ADDITION THE ASSOCIATION HOLDS OCCASIONAL RECEPTIONS ON BEHALF OF INDIVIDUALS WHO ARE CAMPAIGNING FOR A PUBLIC OFFICE IN ORDER FOR THE INDIVIDUALS TO RAISE FUNDS FOR THEIR CAMPAIGN ACTIVITIES. PART IV, SUPPLEMENTAL INFORMATION: SCHEDULE C, PART III-B, LINE 2B: DURING THE YEAR ENDED DECEMBER 31, 2010, THE ASSOCIATION HAD ESTIMATED AND COMMUNICATED TO ITS MEMBERS IN SECTION 6033(E)(1)(A) NOTICES THAT $377,619 OF DUES AND ASSESSMENTS WOULD BE ATTRIBUTABLE TO SECTION 162(E) LOBBYING AND POLITICAL EXPENDITURES AND WOULD THEREFORE BE NON-DEDUCTIBLE. HOWEVER, UPON REVIEW OF THE ACTUAL ACTIVITY FOR THE 2010 TAX YEAR, IT WAS DETERMINED THAT THE TOTAL AMOUNT OF SECTION 162(E) EXPENDITURES WAS $341,178, RESULTING IN AN OVER-ESTIMATE OF NONDEDUCTIBLE DUES IN THE AMOUNT OF $36,441. THIS OVERSTATEMENT HAS BEEN CARRIED OVER TO THE 2011 TAX YEAR AND HAS BEEN USED TO REDUCE THE AMOUNT OF SECTION 162(E) EXPENDITURES FOR THE 2011 TAX YEAR. THIS TREATMENT IS IN ACCORDANCE WITH THE "EXEMPT ORGANIZATIONS - TECHNICAL INSTRUCTION PROGRAM FOR FY 2003", WHICH, PER A PHONE CONVERSATION WITH THE IRS, IS THE LATEST AVAILABLE GUIDANCE ON SUCH OVERSTATEMENTS. 151973 99258 52715 11917 11917 0 52715 ACCRUED PENSION LIABILITY 1178078 DEFERRED COMPENSATION 295944 1474022 2455970 2476946 -20976 48054 -456775 -408721 -429697 2181654 48054 -322370 -274316 2455970 0 2455970 2611351 456775 456775 2154576 322370 322370 2476946 PART XI, LINE 8 - OTHER ADJUSTMENTS: PENSION LIABILITY ADJUSTMENT -456,775. PART XII, LINE 2D - OTHER ADJUSTMENTS: CONVENTION DIRECT COSTS -322,370. PART XIII, LINE 2D - OTHER ADJUSTMENTS: PENSION LIABILITY ADJUSTMENT 456,775. PART XIII, LINE 4B - OTHER ADJUSTMENTS: CONVENTION DIRECT COSTS 322,370. X 1 1 X X 0 0 0 PAUL R CIANELLI 384484 0 92479 0 47427 0 82574 0 27873 0 634837 0 92479 0 WILLIAM D DURAND 295693 0 73860 0 26660 0 61618 0 27873 0 485704 0 73860 0 SUPPLEMENTAL INFORMATION PART III SCHEDULE J, PART II, COLUMN C, DEFERRED COMPENSATION FOR EACH OF THE INDIVIDUALS LISTED IN SCHEDULE J, COLUMN C INCLUDES CONTRIBUTIONS TO THE ASSOCIATION'S DEFERRED COMPENSATION PLAN AND A REASONABLE ESTIMATE OF THE ANNUAL INCREASE IN THE ACTUARIAL VALUE OF THE ASSOCIATION'S DEFINED BENEFIT PLAN (BASED ON THE PLAN'S NET PERIODIC BENEFIT COST). THE ESTIMATED ANNUAL INCREASE IN THE ACTUARIAL VALUE OF THE ASSOCIATION'S DEFINED BENEFIT PLAN HAS BEEN ALLOCATED TO EACH OF THE INDIVIDUALS LISTED IN SCHEDULE J USING A WEIGHTED AVERAGE BASED ON SALARIES. FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION HAS TWO CLASSES OF MEMBERS, SYSTEM MEMBERS AND ASSOCIATE MEMBERS. SYSTEM MEMBERSHIP IS OPEN TO INDIVIDUALS, FIRMS OR CORPORATIONS ENGAGED IN THE BUSINESS OF OPERATING A CABLE TELEVISION SYSTEM. ASSOCIATE MEMBERSHIP IS OPEN TO INDIVIDUALS, FIRMS, OR CORPORATIONS ENGAGED IN THE MANUFACTURE, DISTRIBUTION, OR FURNISHING OF EQUIPMENT, MATERIAL, OR SERVICES USED IN OR IN CONNECTION WITH CABLE TELEVISION SYSTEMS. INDIVIDUALS, FIRMS AND CORPORATIONS OTHERWISE ELIGIBLE TO BE SYSTEM MEMBERS SHALL NOT BE ELIGIBLE FOR SYSTEM MEMBERSHIP UNLESS ALL CABLE TELEVISION SYSTEMS IN NEW ENGLAND OWNED OR CONTROLLED BY THE INDIVIDUAL, FIRM OR CORPORATION ARE ENROLLED IN MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7A ALL OF THE ASSOCIATION'S SYSTEM MEMBERS ARE INVITED TO ATTEND THE ANNUAL MEETING WHICH IS HELD DURING THE SUMMER CONVENTION. AT THE ANNUAL MEETING, ALL ATTENDING SYSTEM MEMBERS HAVE THE OPTION TO PARTICIPATE IN THE VOTE TO APPOINT THE NOMINATED MEMBERS OF THE ASSOCIATION'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11 THE ASSOCIATION'S BOARD OF DIRECTORS HAS DELEGATED THE TASK OF REVIEWING THE FORM 990 TO THE TREASURER AND OFFICERS PRIOR TO IT BEING FILED. A COPY OF THE FILED FORM 990 IS PROVIDED TO EACH VOTING BOARD MEMBER SUBSEQUENT TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C COPIES OF THE ASSOCIATION'S CODE OF ETHICS AND CONFLICT OF INTEREST POLICIES ARE PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS AND OFFICERS ANNUALLY. EACH MEMBER IS REQUIRED TO REVIEW, SIGN AND RETURN THE POLICY TO THE PRESIDENT ALONG WITH INFORMATION REGARDING ANY INTERESTS WHICH COULD POTENTIALLY GIVE RISE TO CONFLICTS. THE PRESIDENT WILL WORK THE THE BOARD TO DETERMINE THE BEST COURSE OF ACTION WHEN A POTENTIAL CONFLICT HAS BEEN IDENTIFIED AND TO DETERMINE ANY APPROPRIATE RESTRICTION ON THE CONFLICTED MEMBER. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON A CASE BY CASE BASIS AT THE DISCRETION OF THE PRESIDENT. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 48,054. PENSION LIABILITY ADJUSTMENT -456,775. TOTAL TO FORM 990, PART XI, LINE 5: -408,721. FORM 990, PART VI, SECTION B, LINE 14: THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS APPROVED A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY ON JULY 19, 2012. FORM 990, PART VI, SECTION B, LINE 15: THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS APPROVES THE COMPENSATION FOR THE PRESIDENT AND VICE PRESIDENT OF THE ASSOCIATION ANNUALLY (INCLUDING 2011) BASED ON PERFORMANCE AND ACCOMPLISHMENTS. THE ASSOCIATION INTENDS TO REVISE THE PROCEDURES TO REQUIRE CONTEMPORANEOUS DOCUMENTATION OF THE DISCUSSIONS AND COMPARABILITY DATA USED TO SUBSTANTIATE THE DECISIONS.