BOSTON HIGASHI SCHOOL INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- BOSTON HIGASHI SCHOOL INC (EIN 22-2803661)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-15
- IRS object ID
- 201311359349306966
- Schema version
- 2011v1.5
- 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 D
- Schedule E
- Schedule G
- Schedule J
- Schedule K
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-15T14:43:20-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043136800 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHAEL L KELLY CPA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 817 WASHINGTON ST SUITE 302 | AddressLine1 |
| City | BRAINTREE | City |
| State | MA | State |
| ZIP Code | 02184 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | 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 | TREASURER | Title |
| Phone | 7819610800 | Phone |
| Date Signed | 2013-05-15 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL L KELLY CPA | Name |
| PTIN | P00845590 | PTIN |
| Phone | 7813803870 | Phone |
| Date Prepared | 2013-05-15 | DatePrepared |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | 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 | 19196987 | 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 METHODOLOGY CALLED "DAILY LIFE THERAPY" USED IN THE TREATMENT AND EDUCATION OF CHILDREN DIAGNOSED WITH AUTISM AND RELATED DEVELOPMENTAL DISORDERS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 12 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 11 | NbrIndependentVotingMembers |
| Total Nbr Employees | 290 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 293495 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 357667 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 16287231 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 18523098 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 21611 | InvestmentIncomePriorYear |
| Investment Income Current Year | 23386 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 404881 | OtherRevenuePriorYear |
| Other Revenue Current Year | 61072 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 17007218 | TotalRevenuePriorYear |
| Total Revenue Current Year | 18965223 | 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 | 12972471 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 14180039 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 89469 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 3902817 | OtherExpensePriorYear |
| Other Expenses Current Year | 3977903 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 16875288 | TotalExpensesPriorYear |
| Total Expenses Current Year | 18157942 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 131930 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 807281 | RevenuesLessExpensesCY |
| Total Assets BOY | 14954367 | TotalAssetsBOY |
| Total Assets EOY | 15961824 | TotalAssetsEOY |
| Total Liabilities BOY | 11044085 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 11361650 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 3910282 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 4600174 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE SCHOOL HAS A METHODOLOGY CALLED "DAILY LIFE THERAPY" A UNIQUE EDUCATIONAL APPROACH USED IN THE TREATMENT OF STUDENTS ON THE AUTISM SPECTRUM. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 16841432 | Expense |
| Revenue | 18609605 | Revenue |
| Description | 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. | Description |
| Total Program Service Expense | 16841432 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| 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 | 1 | 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 | 1 | 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 | 290 | 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 |
| 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 | 0 | 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 | 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 |
| 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 DIRECTOR | 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 (17 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 & DIRECTOR | 6.00 | X | X | 0 | 0 | 0 | ||
| FRANK SESPICO | ||||||||
| CLERK | 1.00 | X | X | 0 | 0 | 0 | ||
| HIROO OSANAI | ||||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | |||
| ROBERT FANTASIA | ||||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | |||
| RONALD LOWINGER | ||||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | |||
| KATSUMI SUZUKI | ||||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | |||
| CRAIG SCHULZE | ||||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | |||
| CHARLES O'DONNELL | ||||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | |||
| NANCY WAGMAN | ||||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | |||
| AKIHIRO TAKAMATSU | ||||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | |||
| LESLIE VARGASE | ||||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | |||
| MICHAEL L KELLY | ||||||||
| EXEC. DIRECTOR & TREASURER | 44.00 | X | 186719 | 0 | 0 | X | X | |
| DEBORAH DONOVAN | ||||||||
| PRINCIPAL | 44.00 | 135700 | 0 | 0 | X | |||
| ANN ROBERTS | ||||||||
| CLINICAL DIRECTOR | 42.00 | 108292 | 0 | 0 | X | |||
| TAKAKO EBIHARA | ||||||||
| SPECIAL EDUCATION DIRECTOR | 42.00 | 107137 | 0 | 0 | X | |||
| ALBERT CHOUINARD | ||||||||
| PLANT ENGINEER | 42.00 | 101724 | 0 | 0 | X | |||
| TOSHIHIRO OGIMURA | ||||||||
| DIRECTOR OF 365 PROG/TRAINING | 42.00 | 100787 | 0 | 0 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 740359 | 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
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARTWELLS DINING SERVICES | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 91337 | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 60693 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | FOOD SERVICE CONTRACT | DescriptionOfServices |
| Compensation | 1175211 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Government Grants | 43453 | GovernmentGrants |
| All Other Contributions | 314214 | AllOtherContributions |
| Noncash Contributions | 15421 | NoncashContributions |
| Total Contributions | 357667 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 18523098 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 23386 | TotalRevenueColumn |
| Related Or Exempt Function Income | 23386 | RelatedOrExemptFunctionIncome |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 198196 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 163934 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 34262 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 34262 | TotalRevenueColumn |
| Related Or Exempt Function Income | 34262 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 65781 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 67830 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -2049 | TotalRevenueColumn |
| Exclusion | -$2,049 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| GAINS FROM INVESTMENTE | 611110 | 18376 | 18376 |
| ADD JOURNAL/STUDENT PE | 611110 | 6912 | 6912 |
| SALE OF EDU. BOOKS | 611110 | 2263 | 2263 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1308 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1308 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 28859 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 18965223 | TotalRevenueColumn |
| Related Or Exempt Function Income | 18609605 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | -$2,049 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 322419 | Total |
| Program Services | 135700 | ProgramServices |
| Management And General | 186719 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10360467 | Total |
| Program Services | 9908583 | ProgramServices |
| Management And General | 398678 | ManagementAndGeneral |
| Fundraising | 53206 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 691015 | Total |
| Program Services | 648767 | ProgramServices |
| Management And General | 38743 | ManagementAndGeneral |
| Fundraising | 3505 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1762113 | Total |
| Program Services | 1668895 | ProgramServices |
| Management And General | 85486 | ManagementAndGeneral |
| Fundraising | 7732 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1044025 | Total |
| Program Services | 981145 | ProgramServices |
| Management And General | 57664 | ManagementAndGeneral |
| Fundraising | 5216 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 136538 | Total |
| Management And General | 136538 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34674 | Total |
| Management And General | 34674 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 52418 | Total |
| Program Services | 37324 | ProgramServices |
| Management And General | 15094 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8197 | Total |
| Program Services | 8197 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9150 | Total |
| Program Services | 1830 | ProgramServices |
| Management And General | 7320 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11031 | Total |
| Management And General | 11031 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 435674 | Total |
| Program Services | 425883 | ProgramServices |
| Management And General | 9791 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4637 | Total |
| Program Services | 554 | ProgramServices |
| Management And General | 4083 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 246663 | Total |
| Program Services | 243983 | ProgramServices |
| Management And General | 2680 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 835304 | Total |
| Program Services | 816440 | ProgramServices |
| Management And General | 18864 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 106878 | Total |
| Program Services | 94644 | ProgramServices |
| Management And General | 12234 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| CONTRACTED MEAL PLANS | 1189845 | 1168170 | 21675 | |
| PROGRAM SUPPLIES AND MA | 346863 | 346863 | ||
| PROGRAM SUPPORT | 117498 | 97688 | 19810 | |
| BAD DEBTS | 100000 | 100000 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 342533 | Total |
| Program Services | 156766 | ProgramServices |
| Management And General | 185767 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18157942 | Total |
| Program Services | 16841432 | ProgramServices |
| Management And General | 1227041 | ManagementAndGeneral |
| Fundraising | 89469 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1753550 | BOY |
| EOY | 2588971 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 251742 | BOY |
| EOY | 251868 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16346 | BOY |
| EOY | 1891 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1471294 | BOY |
| EOY | 1556951 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 136149 | BOY |
| EOY | 153622 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 21081664 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 10488871 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10569216 | BOY |
| EOY | 10592793 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 719136 | BOY |
| EOY | 754567 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36934 | BOY |
| EOY | 61161 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14954367 | BOY |
| EOY | 15961824 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1160829 | BOY |
| EOY | 1681932 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 356707 | BOY |
| EOY | 230878 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9090777 | BOY |
| EOY | 8626984 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 268695 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 435772 | BOY |
| EOY | 553161 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11044085 | BOY |
| EOY | 11361650 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3479093 | BOY |
| EOY | 4326598 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 428689 | BOY |
| EOY | 271076 | 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 | 3910282 | BOY |
| EOY | 4600174 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14954367 | BOY |
| EOY | 15961824 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 807281 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -117389 | ReconcilationOtherChanges |
| 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 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 | 16797183 | OtherCostOrOtherBasis |
| Depreciation | 8378244 | Depreciation |
| Book Value | 8418939 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2561775 | OtherCostOrOtherBasis |
| Depreciation | 2110627 | Depreciation |
| Book Value | 451148 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 44806 | OtherCostOrOtherBasis |
| Book Value | 44806 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 10592793 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | LIABILITY ON INTEREST RATE SWAP AGREEMENT | Description |
| Amount | $553,161 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 553161 | TotalOfAmounts |
| Total Revenue | 18965223 | TotalRevenue |
| Total Expenses | 18157942 | TotalExpenses |
| Excess Or Deficit For Year | 807281 | ExcessOrDeficitForYear |
| Other | -$117,389 | OtherAmount |
| Total Adjustments | -117389 | TotalAdjustments |
| Excess Or Deficit Per FS | 689892 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 19196987 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 231764 | OtherRevenues |
| Revenue Not Rptd F990 | 231764 | RevenueNotRptdF990 |
| Revenue Subtotal | 18965223 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 18965223 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 18389706 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 231764 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 231764 | ExpensesNotRptdF990 |
| Expenses Subtotal | 18157942 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 18157942 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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. |
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 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. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | 25TH ANNIVERSARY CONFERENCE/DINNER | NameOfEvent1 |
| Gross Receipts Event1 | 65781 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 65781 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 67830 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 65781 | GrossReceiptsTotal |
| Gross Revenue Total Events | 65781 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 67830 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 67830 | DirectExpenseSummaryEvents |
| Net Income Summary | -2049 | NetIncomeSummary |
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 | 186719 | 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 | 186719 | 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 | REFINANCE EXISTING ACQUISION MORTGAGE, RENOVATIONS | 0 | 0 | 0 |
| MASSACHUSETTS HEFA AND BOSTON HIGASHI SCHOOL | ||||||
| 222803661 | 2006-06-28 | 1575000 | BUILDING RENOVATIONS | 0 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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. | |
| FORM 990, PART XI, LINE 5: | MARKET LOSS ON INTEREST RATE AGREEMENT -117,389. TOTAL TO FORM 990, PART XI, LINE 5: -117,389. | CHANGES IN NET ASSETS OR FUND BALANCES: |