NASHOBA LEARNING GROUP INC: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- NASHOBA LEARNING GROUP INC (EIN 01-0672424)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-03-14
- IRS object ID
- 201110739349300506
- Schema version
- 2009v1.7
- 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 K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-03-14T12:41:43-05:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KAHN LITWIN RENZA & CO LTD | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 South Street Suite 300 | AddressLine1 |
| City | Waltham | City |
| State | MA | State |
| ZIP Code | 02453 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010672424 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NASHOBA LEARNING GROUP INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NASH | NameControl |
| Phone | 7812752500 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 OAK PARK DRIVE | AddressLine1 |
| City | BEDFORD | City |
| State | MA | State |
| ZIP Code | 01730 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MAUREEN VIBERT | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 7812752500 | Phone |
| Date Signed | 2011-03-10 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Deborah A Hopkins | Name |
| Phone | 7815478800 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MAUREEN VIBERT | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 OAK PARK DRIVE | AddressLine1 |
| City | BEDFORD | City |
| State | MA | State |
| ZIP Code | 01730 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 7261750 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | NASHOBALEARNINGGROUP.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2002 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | A FULL YEAR PRIVATE DAY SCHOOL FOR INDIVIDUALS WITH AUTISM. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 5 | NbrIndependentVotingMembers |
| Total Nbr Employees | 157 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 242142 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 344082 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 5321424 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 6855965 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 2133 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1376 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 43013 | OtherRevenuePriorYear |
| Other Revenue Current Year | 28981 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 5608712 | TotalRevenuePriorYear |
| Total Revenue Current Year | 7230404 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 4028496 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 5238729 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 34013 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 25405 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1276990 | OtherExpensePriorYear |
| Other Expenses Current Year | 1355017 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 5339499 | TotalExpensesPriorYear |
| Total Expenses Current Year | 6593746 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 269213 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 636658 | RevenuesLessExpensesCY |
| Total Assets BOY | 8110897 | TotalAssetsBOY |
| Total Assets EOY | 8674592 | TotalAssetsEOY |
| Total Liabilities BOY | 5909315 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 5971992 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2201582 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2702600 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROVIDE OUTSTANDING INDIVIDUALIZED EDUCATION, TRAINING AND INTERVENTION SERVICES TO PEOPLE WITH AUTISM SPECTRUM DISORDER. NLG IS A FULL YEAR PRIVATE DAY SCHOOL FOR INDIVIDUALS WITH AUTISM. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 6055557 | Expense |
| Revenue | 6857070 | Revenue |
| Description | NASHOBA LEARNING GROUP INC'S PRIMARY ACTIVITY IS TO OPERATE A SCHOOL FOR CHILDREN WITH AUTISM. | Description |
| Total Program Service Expense | 6055557 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | 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 |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| 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 | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | 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 | 1 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | 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 |
| 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 |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 157 | 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 | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 5 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | 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 | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | 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 |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7812752500 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 OAK PARK DRIVE | AddressLine1 |
| City | BEDFORD | City |
| State | MA | State |
| ZIP Code | 01730 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (7 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| ELIZABETH MARTINEAU | ||||||
| CLINICAL DIR & CHAIRMAN | 50.00 | X | X | 99615 | 0 | 651 |
| JOHN MCCLELLAN | ||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 |
| MAUREEN VIBERT | ||||||
| EXECUTIVE DIR & CLERK | 50.00 | X | X | 92014 | 0 | 651 |
| LYNN BRENNAN | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| ROBERT FORLENZA | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| CARMEL LEONARD | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| TOM MOLONEY | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 191629 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 1302 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 197081 | FundraisingEvents |
| All Other Contributions | 147001 | AllOtherContributions |
| Noncash Contributions | 36730 | NoncashContributions |
| Total Contributions | 344082 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PROGRAM FEES | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 6855965 | TotalRevenueColumn |
| Related Or Exempt Function Income | 6855965 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 6855965 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1376 | TotalRevenueColumn |
| Exclusion | $1,376 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 59222 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 197081 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 31346 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 27876 | TotalRevenueColumn |
| Exclusion | $27,876 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | CHANGE IN DISCOUNT ON | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 1105 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1105 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 1105 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7230404 | TotalRevenueColumn |
| Related Or Exempt Function Income | 6857070 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $29,252 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 215278 | Total |
| Program Services | 148463 | ProgramServices |
| Management And General | 66815 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4079286 | Total |
| Program Services | 3893798 | ProgramServices |
| Management And General | 185488 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 403677 | Total |
| Program Services | 355626 | ProgramServices |
| Management And General | 48051 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 540488 | Total |
| Program Services | 488835 | ProgramServices |
| Management And General | 51653 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2712 | Total |
| Management And General | 2712 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25919 | Total |
| Management And General | 25919 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 238408 | Total |
| Program Services | 213402 | ProgramServices |
| Management And General | 25006 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 132614 | Total |
| Program Services | 84921 | ProgramServices |
| Management And General | 47693 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 95624 | Total |
| Program Services | 95624 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28374 | Total |
| Program Services | 28374 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 263535 | Total |
| Program Services | 263535 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 291798 | Total |
| Program Services | 280988 | ProgramServices |
| Management And General | 10810 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34904 | Total |
| Program Services | 33348 | ProgramServices |
| Management And General | 1556 | ManagementAndGeneral |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| REPAIRS AND MAINTENANCE | 145983 | 140402 | 5581 | |
| TRAINING | 69741 | 28241 | 41500 | |
| EVENT COSTS | 25405 | 25405 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6593746 | Total |
| Program Services | 6055557 | ProgramServices |
| Management And General | 512784 | ManagementAndGeneral |
| Fundraising | 25405 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 331605 | BOY |
| EOY | 604023 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15000 | BOY |
| EOY | 10000 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 250088 | BOY |
| EOY | 320666 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58201 | BOY |
| EOY | 90118 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 8202595 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 670324 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7324910 | BOY |
| EOY | 7532271 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 131093 | BOY |
| EOY | 117514 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8110897 | BOY |
| EOY | 8674592 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 113126 | BOY |
| EOY | 205494 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22921 | BOY |
| EOY | 22921 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5248629 | BOY |
| EOY | 4917759 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 524639 | BOY |
| EOY | 825818 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5909315 | BOY |
| EOY | 5971992 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2150415 | BOY |
| EOY | 2702600 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 51167 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2201582 | BOY |
| EOY | 2702600 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8110897 | BOY |
| EOY | 8674592 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | 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 C IRS990ScheduleC
Total Grassroots Lobbying TotalGrassrootsLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 0 | FilingOrganizationsTotals |
Total Direct Lobbying TotalDirectLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 0 | FilingOrganizationsTotals |
Total Lobbying Expenditures TotalLobbyingExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 0 | FilingOrganizationsTotals |
Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 6593746 | FilingOrganizationsTotals |
Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 6593746 | FilingOrganizationsTotals |
Lobbying Nontaxable LobbyingNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 479687 | FilingOrganizationsTotals |
Grassroots Nontaxable GrassrootsNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 119922 | FilingOrganizationsTotals |
Tot Lobbying Grassroot Minus Non Tx TotLobbyingGrassrootMinusNonTx
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 0 | FilingOrganizationsTotals |
Tot Lobby Expend Mns Lobbying Nontx TotLobbyExpendMnsLobbyingNontx
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 0 | FilingOrganizationsTotals |
Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | 479687 | CurrentYear |
| Total | 479687 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $719,531 | LobbyingCeilingAmount |
Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | 119922 | CurrentYear |
| Total | 119922 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $179,883 | GrassrootsCeilingAmount |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1526705 | OtherCostOrOtherBasis |
| Book Value | 1526705 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6351239 | OtherCostOrOtherBasis |
| Depreciation | 505490 | Depreciation |
| Book Value | 5845749 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 105675 | OtherCostOrOtherBasis |
| Depreciation | 61560 | Depreciation |
| Book Value | 44115 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 218976 | OtherCostOrOtherBasis |
| Depreciation | 103274 | Depreciation |
| Book Value | 115702 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 7532271 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| ACCRUED PAYROLL AND RELATED TAXES | $240,425 |
| FAIR VALUE OF INTEREST RATE SWAP | $585,393 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 825818 | TotalOfAmounts |
| Total Revenue | 7230404 | TotalRevenue |
| Total Expenses | 6593746 | TotalExpenses |
| Excess Or Deficit For Year | 636658 | ExcessOrDeficitForYear |
| Other | -$135,640 | OtherAmount |
| Total Adjustments | -135640 | TotalAdjustments |
| Excess Or Deficit Per FS | 501018 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 7230404 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 7230404 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 7230404 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 6593746 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 6593746 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 6593746 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part XI, Line 8 - Other Adjustments: | Identifier |
| Explanation | CHANGE IN FAIR VALUE OF INTEREST RATE SWAP | 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 |
| Pub Via Broadcast Media Expln | POLICY IS PUBLISHED ON THE SCHOOL WEBSITE AND THE ORGANIZATION TAKES PARTS 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. | PubViaBroadcastMediaExpln |
| 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 |
| Govt Financial Aid Explanation | THE SCHOOL RECEIVES ITS TUITION FROM SCHOOL DISTRICTS FUNDED BY THE COMMONWEALTH OF MASSACHUSETTS AND ITS AGENCIES. | GovtFinancialAidExplanation |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | AUCTION | NameOfEvent1 |
| Gross Receipts Event1 | 103224 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 103224 | CharitableContributionsEvent1 |
| Rent Facility Costs Event1 | 16272 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 2567 | OtherDirectExpensesEvent1 |
| Name Of Event2 | FULL COURT CHARITY CHALLENGE | NameOfEvent2 |
| Gross Receipts Event2 | 93857 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 93857 | CharitableContributionsEvent2 |
| Rent Facility Costs Event2 | 6000 | RentFacilityCostsEvent2 |
| Other Direct Expenses Event2 | 6507 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 2 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 59222 | GrossReceiptsOtherEvents |
| Gross Revenue Other Events | 59222 | GrossRevenueOtherEvents |
| Gross Receipts Total | 256303 | GrossReceiptsTotal |
| Charitable Contributions Total | 197081 | CharitableContributionsTotal |
| Gross Revenue Total Events | 59222 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 22272 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 9074 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 31346 | DirectExpenseSummaryEvents |
| Net Income Summary | 27876 | NetIncomeSummary |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MASSACHUSETTS DEVELOPMENT FINANCE AGENCY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Date Issued | 2008-04-04 | DateIssued |
| Issue Price | 4560000 | IssuePrice |
| Description Of Purpose | PURCHASE AND RENOVATION OF BUILDING | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Proceeds | 4560000 | TotalProceeds |
| Issuance Costs From Proceeds | 121780 | IssuanceCostsFromProceeds |
| Capital Expenditures | 4438220 | CapitalExpenditures |
| Year Of Subst Completion | 2008 | YearOfSubstCompletion |
| Current Refunding | 0 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Bond Counsel Routinely Engaged | 0 | BondCounselRoutinelyEngaged |
| Prcntge Prvt Business Use By Others | 0.00000 | PrcntgePrvtBusinessUseByOthers |
| Percentage Of Prvt Business Re UBI | 0.00000 | PercentageOfPrvtBusinessReUBI |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUse |
| Post Issuance Compliance Procdrs | 1 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 0 | Form8038TFiled |
| Variable Rate Issue | 0 | VariableRateIssue |
| Hedge Identified In Books And Recds | 1 | HedgeIdentifiedInBooksAndRecds |
Name Of Hedge Provider NameOfHedgeProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | T D BANK | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 10.000000000000 | TermOfHedge |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Exception To Rebate | 0 | ExceptionToRebate |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (6 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| STEVEN VIBERT | |||
| SPOUSE OF EXECUTIVE DIRECTOR | 89269 | IT DIRECTOR | 0 |
| KEVIN VIBERT | |||
| SON OF EXECUTIVE DIRECTOR | 3505 | CLASSROOM ASSISTANT | 0 |
| JANE MCCLELLAN | |||
| DAUGHTER OF CLINICAL DIRECTOR | 3960 | CLASSROOM ASSISTANT | 0 |
| LAURA BRENNAN | |||
| NIECE OF BOARD MEMBER | 5820 | THERAPIST | 0 |
| MARYKATE SHORTELL | |||
| NIECE OF EXECUTIVE DIRECTOR | 45423 | THERAPIST | 0 |
| CASEY MCCLELLAN | |||
| DAUGHTER OF CLINICAL DIRECTOR | 1001 | CLASSROOM ASSISTANT | 0 |
Schedule M IRS990ScheduleM
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | FURNITURE | Description |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 36730 | NoncashContribsRptdF990 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of8283 Received | 1 | NumberOf8283Received |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| 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 $89,269. $59,709 OF DIRECT CARE SALARIES WAS PAID TO RELATIVES OF THE BOARD OF DIRECTORS AS FOLLOWS: JANE MCCLELLAN, DAUGHTER OF ELIZABETH MARTINEAU, WAS EMPLOYED AS A CLASSROOM ASSISTANT. TOTAL SALARY PAID TO JANE WAS $3,960. CASEY MCCLELLAN, DAUGHTER OF ELIZABETH MARTINEAU, WAS EMPLOYED AS A CLASSROOM ASSISTANT. TOTAL SALARY PAID TO CASEY WAS $1,001. LAURA BRENNAN, NIECE OF BOARD MEMBER LYNN BRENNAN, WAS EMPLOYED AS A FULL TIME THERAPIST. TOTAL SALARY PAID TO LAURA WAS $5,820. KEVIN VIBERT, SON OF THE EXECUTIVE DIRECTOR, WAS EMPLOYED AS A CLASSROOM ASSISTANT. TOTAL SALARY PAID TO KEVIN WAS $3,505. MARYKATE SHORTELL, NIECE OF THE EXECUTIVE DIRECTOR, IS EMPLOYED AS A THERAPIST. TOTAL SALARY PAID TO MARYKATE WAS $45,423. |
| 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. NO REVIEW WAS OR WILL BE CONDUCTED BY THE 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 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. |
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