2016-05-16T08:20:10-05:00 2015-06-30 042917204 ANSTISS & CO PC 1115 WESTFORD STREET LOWELL MA 01851 990 2014-07-01 042620821 MERRIMACK EDUCATION CENTER INC MERR 9783222300 60 CARLISLE ST CHELMSFORD MA 01824 JOSEPH DIFONZO EXECUTIVE DIRECTOR 9783222300 2016-05-16 1 RAYMOND L ANSTISS JR P00142883 9784522500 2016-05-13 2014 2016-08-17 19:52:53Z JOSEPH DIFONZO 60 CARLISLE ST CHELMSFORD MA 01824 14654755 0 X WWW.MEC.EDU X 1977 MA THE MERRIMACK EDUCATION CENTER (MEC) IS A DIVERSIFIED EDUCATIONAL AND TECHNOLOGICAL RESOURCE FOR SCHOOLS, CITIES AND TOWNS AND OTHER NON-PROFIT ORGANIZATIONS. MEC OFFERS A BROAD RANGE OF PROFESSIONAL DEVELOPMENT, FACILITIES MANAGEMENT, TRANSPORTATION SERVICES AND TECHNOLOGY PROGRAMS AND SOLUTIONS. 4 4 168 0 25323 -63134 0 0 14403735 13539750 742363 102680 0 0 15146098 13642430 0 0 0 0 4577199 4469180 0 0 0 10977312 9314768 15554511 13783948 -408413 -141518 13585990 12461232 5599635 4616395 7986355 7844837 X THE MERRIMACK EDUCATION CENTER (MEC) IS A DIVERSIFIED EDUCATIONAL AND TECHNOLOGICAL RESOURCE FOR SCHOOLS, CITIES AND TOWNS AND OTHER NON-PROFIT ORGANIZATIONS. MEC OFFERS A BROAD RANGE OF PROFESSIONAL DEVELOPMENT, FACILITIES MANAGEMENT, TRANSPORTATION SERVICES AND TECHNOLOGY PROGRAMS AND SOLUTIONS. 0 0 2880708 3234729 TRANSPORTATION SERVICES PROVIDED TO SPECIAL NEEDS STUDENTS ON BEHALF OF LOCAL SCHOOL DISTRICTS AND OTHER HUMAN SERVICE AGENCIES. 705110 469449 CONTINUING PROFESSIONAL EDUCATION PROGRAMS, INCLUDING PROGRAMS OFFERING COLLEGE CREDITS, TO TEACHERS AND ADMINISTRATORS FROM LOCAL SCHOOL DISTRICTS AND THROUGHOUT EASTERN MASSACHUSETTS. MEC IS IN THE FINAL DEVELOPMENT STAGES FOR THE LAUNCH OF ADDITION ACADEMY PRESCHOOL. MEC HAS BEEN DEVELOPING ADDITION ACADEMY OVER THE PAST YEAR AND A HALF. ADDITION ACADEMY WILL OFFER A PLANNED PROGRAM THAT SUPPORTS THE GUIDELINES FOR PRESCHOOL LEARNING EXPERIENCES BASED UPON THE MASSACHUSETTS CURRICULUM FRAMEWORKS. THROUGH THIS PROGRAM, MEC WILL OFFER A FLEXIBLE LEARNING ENVIRONMENT WHICH PROMOTES POSITIVE INTERACTIONS BETWEEN CHILDREN, FAMILIES AND STAFF, AS WELL AS PROVIDING A STRONG FOUNDATION FOR MEETING THE CHILDREN'S NEEDS FOR SOCIAL, EMOTIONAL, PHYSICAL, COGNITIVE AND INTELLECTUAL DEVELOPMENT. MEC HAS DESIGNED THE PROGRAM'S CURRICULUM AND ACTIVITIES TO FACILITATE ACTIVE INVOLVEMENT BY CHILDREN IN THE LEARNING PROCESS. MEC CURRENTLY ANTICIPATES THAT LICENSURE WILL BE GRANTED AND THE PROGRAM WILL BEGIN AS EARLY AS JUNE 2016. MEC ANTICIPATES THAT IT WILL SUBMIT ITS APPLICATION TO THE MASSACHUSETTS DEPARTMENT OF EARLY EDUCATION AND CARE ON MAY 20, 2016, AND THAT THE PRESCHOOL WILL BE FULLY OPERATIONAL ONCE THE APPLICATION IS ACCEPTED. 8533371 9672093 MANAGEMENT OF TECHNOLOGY NETWORKS, IMPLEMENTATION OF SCHOOL BASED TECHNOLOGY SYSTEMS, PRIMARILY FOR LOCAL PUBLIC SCHOOL DISTRICTS, MUNICIPALITIES, AND OTHER NON PROFITS. 768834 163479 REAL ESTATE SERVICES, INCLUDING RENTAL OF FACILITIES TO EDUCATIONAL ORGANIZATIONS FOR VARIOUS PROGRAMS RELATED TO PUBLIC, PRIVATE, SPECIAL NEEDS EDUCATION, AND RENTAL OF FACILITIES TO PRIVATE ORGANIZATIONS UNRELATED TO EDUCATION. 768834 163479 12888023 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 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 0 0 1 66 0 1 168 1 1 1 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X JOSEPH DIFONZO 9783222300 60 CARLISLE ST CHELMSFORD MA 01824 GARY GARMON CHAIR 5.00 X X 0 0 0 DR LOUIS PERULLO TREASURER THROUGH 03/15 5.00 X X 0 0 0 DR JOHN CRISAFULLI CLERK 5.00 X X 0 0 0 ATTY LAURENCE AIELLO DIRECTOR THROUGH 04/15 5.00 X 0 0 0 DR ROBERT ANTONUCCI DIRECTOR 5.00 X 0 0 0 VINCENT FRANCO VICE-CHAIR/TREASURER 5.00 X X 0 0 0 JOSEPH F DIFONZO CIO/EXEC. DIRECTOR 40.00 X 202000 0 17820 JAMES GALLAGHER DIRECTOR OF FACILITIES & TRANSPORTATION 40.00 X 114330 0 7656 ANTHONY COCO RESEARCH & DEVELOPMENT DIRECTOR 40.00 X 109430 0 4686 SHARON GROVER-RENDA COMPLIANCE DIRECTOR 40.00 X 107616 0 15330 DAVID HASTINGS EXEC. DIR. THROUGH 06/17/14 40.00 X 233143 0 5953 766519 0 51445 5 1 1 0 MINTZ LEVIN COHN FERRIS GLOVSKY& PO 1 FINANCIAL CENTER BOSTON MA 02111 LEGAL SERVICES 343298 1 TECHNOLOGY SERVICES 611710 9672093 9672093 STUDENT TRANSPORTATION 611710 3234729 3234729 PROFESSIONAL DEVELOPMENT 611710 469449 469449 REAL ESTATE 611710 163479 138156 25323 13539750 2605 2605 1112400 1012325 100075 100075 100075 13642430 13514427 25323 102680 X 235152 235152 3496180 3368286 127894 469015 336783 132232 268833 236459 32374 372430 372430 38250 38250 166530 141571 24959 8165 4915 3250 139415 127737 11678 27955 7899 20056 392607 379270 13337 3368 3325 43 10323 10057 266 30404 30095 309 598267 590403 7864 251716 174241 77475 NETWORK ACCESS 6528943 6528943 VEHICLE EXPENSE 354756 354277 479 MISCELLANEOUS EXPENSES 297632 219702 77930 MAINTENANCE EXPENSE 199720 198670 1050 -105713 175390 -281103 13783948 12888023 895925 0 2958111 2559192 1637672 2404225 341050 367035 14998696 7867916 8649157 7130780 13585990 12461232 1312354 1118049 229914 245566 4057367 3252780 5599635 4616395 X 7986355 7844837 7986355 7844837 13585990 12461232 -141518 0 X X 0 1 X 1 0 X 15912141 13022228 14041900 14403735 13539750 70919754 15912141 13022228 14041900 14403735 13539750 70919754 0 9072391 2569570 8130009 8174086 7461398 35407454 9072391 2569570 8130009 8174086 7461398 35407454 35512300 120808 1539928 7730 1937 2605 1673008 120808 1539928 7730 1937 2605 1673008 16032949 14562156 14049630 14405672 13542355 72592762 0.48920 0.48550 0.02300 0.02370 X 1822891 1822891 8582319 4221901 4360418 4079542 3139876 939666 513944 506139 7805 7130780 X 13642430 0 13642430 0 13642430 13783948 0 13783948 0 13783948 PART X, LINE 2: THE ORGANIZATION WAS GRANTED TAX-EXEMPT STATUS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) ON SEPTEMBER 21, 1978, AND HAS BEEN GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES SINCE THAT DATE. THE ORGANIZATION WAS NOTIFIED BY THE INTERNAL REVENUE SERVICE (IRS), BY LETTER DATED APRIL 13, 2016, THAT, EFFECTIVE JULY 1, 2012, THE IRS IS PROPOSING TO REVOKE THE ORGANIZATION'S STATUS DESCRIBED IN SECTION 501(C)(3). IF THE ORGANIZATION RECEIVES A FINAL REVOCATION LETTER FROM THE IRS, THE ORGANIZATION WILL BE SUBJECT TO INCOME TAX BEGINNING WITH THE YEAR ENDED JUNE 30, 2013. THE ORGANIZATION INTENDS TO VIGOROUSLY CONTEST THE IRS PROPOSAL. ALSO, IN THE UNLIKELY EVENT THAT THEY WOULD BE SUBJECTED TO INCOME TAXES, MANAGEMENT HAS DETERMINED THAT FEDERAL AND STATE CARRYOVER DEFICITS ESTIMATED AT APPROXIMATELY $2,400,000 WOULD BE AVAILABLE TO OFFSET ANY FUTURE INCOME AFTER JUNE 30, 2015. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED FOR IN THE ACCOMPANYING FINANCIAL STATEMENTS AS OF JUNE 30, 2015. ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, REQUIRES THE ORGANIZATION TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION HAS BEEN REPORTING ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS AS A TAX-EXEMPT ENTITY SINCE ITS INCEPTION. THE INFORMATIONAL RETURNS THAT HAVE BEEN FILED BY THE ORGANIZATION ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. SUBSTANTIALLY ALL OF THE ORGANIZATION'S INCOME, EXPENDITURES AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, DESPITE THE IRS PROPOSED REVOCATION OF THE ORGANIZATIONS TAX EXEMPT STATUS, MANAGEMENT CONTINUES TO ASSERT THAT THE ORGANIZATION IS NOT SUBJECT TO INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY. X X 1 0 0 0 0 0 0 0 0 JOSEPH F DIFONZO CIO/EXEC. DIRECTOR 202000 0 0 0 0 0 5600 0 12220 0 219820 0 0 0 DAVID HASTINGS EXEC. DIR. THROUGH 06/17/14 233143 0 0 0 0 0 0 0 5953 0 239096 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 GARY GARMON, BOARD CHAIR WILL REVIEW THE FORM 990 PRIOR TO FILING. AFTER GARY GARMON, BOARD CHAIR'S REVIEW THE FULL BOARD WILL BE PROVIDED A COPY OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY APPLICABLE TO ALL STAFF. BOARD MEMBERS AND STAFF HAVE PARTICIPATED IN ETHICS TRAININGS TO ENSURE MONITORING AND APPROPRIATE COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 15 FOR FISCAL YEAR 2015, STAFF SALARIES WERE REVIEWED BY THE BOARD AND INCREASED, ON AVERAGE, 6.17%. FORM 990, PART VI, SECTION C, LINE 19 EXCEPT AS REQUIRED BY APPLICABLE LAW AND TO THE EXTENT THE ORGANIZATION'S GOVERNANCE DOCUMENTS ARE FILED WITH AND MADE AVAILABLE BY CERTAIN GOVERNMENTAL AUTHORITIES, THE ORGANIZATION DOES NOT MAKE ITS GOVERNANCE DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 24E COLLEGE CREDIT FEES: PROGRAM SERVICE EXPENSES 102,350. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 102,350. SUPPLIES: PROGRAM SERVICE EXPENSES 67,293. MANAGEMENT AND GENERAL EXPENSES 2,517. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69,810. TRAINING EXPENSE: PROGRAM SERVICE EXPENSES 5,747. MANAGEMENT AND GENERAL EXPENSES 3,380. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,127. BAD DEBT EXPENSE (RECOVERY): PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES -287,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -287,000. FORM 990, PART XII, LINE 2C: THERE HAS BEEN NO CHANGE FROM THE PRIOR YEAR IN REGARDS TO THE INDIVIDUALS WHO ASSUME RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.