Civic Intelligence

Melmark New England Inc.

990 • Fiscal year 2018 • EIN 04-3563345

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

461 River RoadAndover, MA 01810

(978) 654-4300

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

92nd percentile

1.00x

Higher debt load relative to assets than 92% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2018

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2018

Top Officer Pay

98th percentile

$566,741

Higher top officer pay than 98% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

26th percentile

-4.3%

Faster asset growth than 26% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2017 to 2018

Assets

Down

$4,322,703

Down $195,859 (-4.3%) from 2017

Net Assets

Flat

$0

Flat from 2017

Liabilities

Down

$4,322,703

Down $195,859 (-4.3%) from 2017

Revenue

Flat

$0

Flat from 2017

Expenses

Flat

$0

Flat from 2017

Net Income

Flat

$0

Flat from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2011: $5,691,627Liabilities 2011: $5,691,627Net Assets 2011: $02011Assets 2012: $5,496,465Liabilities 2012: $5,496,465Net Assets 2012: $02012Assets 2013: $5,301,302Liabilities 2013: $5,301,302Net Assets 2013: $02013Assets 2014: $5,106,139Liabilities 2014: $5,106,139Net Assets 2014: $02014Assets 2015: $4,910,280Liabilities 2015: $4,910,280Net Assets 2015: $02015Assets 2016: $4,714,421Liabilities 2016: $4,714,421Net Assets 2016: $02016Assets 2017: $4,518,562Liabilities 2017: $4,518,562Net Assets 2017: $02017Assets 2018: $4,322,703Liabilities 2018: $4,322,703Net Assets 2018: $02018Assets 2019: $4,126,845Liabilities 2019: $4,126,845Net Assets 2019: $02019Assets 2020: $3,930,986Liabilities 2020: $3,930,986Net Assets 2020: $02020Assets 2021: $3,735,127Liabilities 2021: $3,735,127Net Assets 2021: $02021Assets 2022: $3,539,268Liabilities 2022: $3,539,268Net Assets 2022: $02022Assets 2023: $3,343,409Liabilities 2023: $3,343,409Net Assets 2023: $02023Assets 2024: $3,147,550Liabilities 2024: $3,147,550Net Assets 2024: $02024

Highlighted filing

2018

Assets$4,322,703
Liabilities$4,322,703
Net Assets$0

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$0Revenue 2011: $0Expenses 2011: $0Net Income 2011: $02011Revenue 2012: $0Expenses 2012: $0Net Income 2012: $02012Revenue 2013: $0Expenses 2013: $0Net Income 2013: $02013Revenue 2014: $0Expenses 2014: $0Net Income 2014: $02014Revenue 2015: $0Expenses 2015: $0Net Income 2015: $02015Revenue 2016: $0Expenses 2016: $0Net Income 2016: $02016Revenue 2017: $0Expenses 2017: $0Net Income 2017: $02017Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $0Expenses 2021: $0Net Income 2021: $02021Revenue 2022: $0Expenses 2022: $0Net Income 2022: $02022Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023Revenue 2024: $0Expenses 2024: $0Net Income 2024: $02024

Highlighted filing

2018

Revenue$0
Expenses$0
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.3
Gross Receipts
$0
Mission and Program Overview

Mission

Melmark new england, a division of melmark headquartered in andover, massachusetts, is a multi-state human services provider with a premier private special education school, professional development, training, and research center. (continued on schedule o)

Melmark New England provides specialized programs to enhance the lives of individuals with autism, intellectual and developmental disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,518,562$4,322,703▼ $195,859
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$4,518,562$4,322,703▼ $195,859
Other Assets Total$0$0→ $0
Liabilities
Tax Exempt Bond Liabilities$3,545,000$3,265,000▼ $280,000
Other Liabilities$973,562$1,057,703▲ $84,141
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Total Liabilities$4,518,562$4,322,703▼ $195,859
Net Assets / Fund Balance
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$0$0→ $0
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$4,518,562$4,322,703▼ $195,859

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,122,703$2,263,416$5,386,119
Land$1,200,000-$1,200,000
Compensation and Service Providers

Employees

NameTitleOtherTotal
Karen J MattoxAsst. Board Secretary$145,534$145,534

Board Members and Trustees

NameTitle
Lawrence CancroBoard Chair
Rita Gardner MPH LABA BCBAPresident/CEO
Maureen McMahon MDBoard Vice Chair
Peter J TroyVice President
Frank Bird MEd LABA BCBAVice President/CCO
Joseph M ZakrzewskiVice President/CFO
Mary Gene ClavinBoard Clerk
Clive MendelowBoard Member
James AlexBoard Member
Mary MaurerBoard Member
James StahleBoard Treasurer
Helena Maguire MS LABA BCBAExecutive Director, NE
Karen Parenti MS PsyDExecutive Director, PA
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Melmark Inc.$1,057,703

Bond Issues

BondIssuerIssuedIssue PricePurpose
AMass Development Finance Agency2006-06-28$5,500,000Property Acquisition & Improvement

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$5,500,000$0$2,235,000$110,000

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 2:

Rita m. Gardner, president/ceo, and frank bird, chief clinical officer, have a family relationship.

FORM 990, PART VI, SECTION A, LINE 6:

Melmark services is the sole member of melmark new england, inc.

FORM 990, PART VI, SECTION A, LINE 7A:

Melmark Services, as the sole member of Melmark New England Inc., has the power to elect or remove any officer or member of the Board of Directors.

FORM 990, PART VI, SECTION A, LINE 7B:

Melmark Services, as the sole member of Melmark New England Inc., has the right to approve or ratify governance decisions.

FORM 990, PART VI, SECTION A, LINE 11B:

The form 990 is prepared by our independent accountants and reviewed by the president/ceo and the vp/cfo to ensure accuracy in reporting.

FORM 990, PART VI, SECTION B, LINE 12C:

Conflicts are disclosed and reported annually along with the policy statement. Where there is a conflict, the member would recuse themselves from any related board action. In addition, senior management regularly reviews the relationship to ensure that there is no inurement, an inpermissible transaction or an excess benefit transaction.

FORM 990, PART VI, SECTION C, LINE 19:

The organization makes available to the public the form 990 and financial statements upon request for the same period of disclosure set forth in section 6104(d).

Filing and Contact Details

Filer

Filer Name
Melmark New England Inc
EIN
04-3563345
In Care Of
% JOSEPH M ZAKRZEWSKI
Phone
9786544300
Address
461 River Road, Andover, MA 01810

Signing Officer

Name
Rita M Gardner Mph Laba Bcba
Title
President/CEO
Phone
6103531726
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rita M Gardner Mph Laba Bcba
Formed
1999
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
7
Employees
0
Volunteers
108

Preparer

Firm
Bdo USA Llp
Address
1801 MARKET STREET SUITE 1700, PHILADELPHIA, PA 19103
Preparer
Marc R Berger CPA
Phone
2155641900
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

Melmark New England is committed to enhancing the lives of individuals with autism, intellectual and developmental disabilities and their families by providing exceptional evidenced-based and applied behavioral analytic services. A full range of community and campus based residential, educational, pre-vocational, and vocational services are provided, in addition to twenty-four hour nursing care, physical therapy, speech therapy, occupational therapy, behavioral support and psychological services. Individuals served range from preschool to adults with many levels of intellectual, behavioral and physical challenges.

FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS:

All services are based on a model of Applied Behavior Analysis (ABA) and other evidenced-based interventions. All programs rely on data to inform and guide the design of service delivery. Melmark New England provides clinically proficient services in an environment of warmth, care and respect.

Financial Statement Notes

Part X, Line 2

MELMARK NEW ENGLAND, INC. IS A NON-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(c)(3) OF THE INTERNAL REVENUE CODE AND IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES. MANAGEMENT ASSESSES ITS TAX EXEMPT STATUS ANNUALLY AND BELIEVES IT IS NOT LIKELY THAT MELMARK'S TAX EXEMPT POSITION WOULD BE CHALLENGED AND SUBJECT TO TAX CONSEQUENCES WITHIN THE NEXT YEAR. HOWEVER, MELMARK'S TAX YEARS FROM 2014 THROUGH 2018 REMAIN SUBJECT TO EXAMINATION BY TAX JURISDICTION UNDER BOTH FEDERAL AND STATE STATUTES OF LIMITATIONS.

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IRS990/Form990PartVIISectionAGrp/PersonNm2Maureen McMahon MD
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IRS990/Form990PartVIISectionAGrp/PersonNm6James Alex
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IRS990/Form990PartVIISectionAGrp/PersonNm8Peter J Troy
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IRS990/Form990PartVIISectionAGrp/PersonNm10Frank Bird MEd LABA BCBA
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President/CEO
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt9Vice President/CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt10Vice President/CCO
IRS990/Form990PartVIISectionAGrp/TitleTxt11Asst. Board Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt12Executive Director, NE
IRS990/Form990PartVIISectionAGrp/TitleTxt13Executive Director, PA
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IRS990/MissionDesc0Melmark New England, a division of Melmark headquartered in Andover, Massachusetts, is a multi-state human services provider with a premier private special education school, professional development, training, and research center. (CONTINUED ON SCHEDULE O)
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IRS990/PrincipalOfficerNm0RITA M GARDNER MPH LABA BCBA
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IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0MELMARK INC
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IRS990ScheduleA/SupportingOrgType1Ind0X
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt02263416
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01057703
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO MELMARK INC.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MELMARK NEW ENGLAND, INC. IS A NON-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(c)(3) OF THE INTERNAL REVENUE CODE AND IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES. MANAGEMENT ASSESSES ITS TAX EXEMPT STATUS ANNUALLY AND BELIEVES IT IS NOT LIKELY THAT MELMARK'S TAX EXEMPT POSITION WOULD BE CHALLENGED AND SUBJECT TO TAX CONSEQUENCES WITHIN THE NEXT YEAR. HOWEVER, MELMARK'S TAX YEARS FROM 2014 THROUGH 2018 REMAIN SUBJECT TO EXAMINATION BY TAX JURISDICTION UNDER BOTH FEDERAL AND STATE STATUTES OF LIMITATIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2
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IRS990ScheduleD/TotalLiabilityAmt01057703
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.15$3.15$0.00$0.00$0.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$3.34$3.34$0.00$0.00$0.00$0.00
2022Detailed filing. Detailed filing data is available for this year.$3.54$3.54$0.00$0.00$0.00$0.00
2021Detailed filing. Detailed filing data is available for this year.$3.74$3.74$0.00$0.00$0.00$0.00
2020Detailed filing. Detailed filing data is available for this year.$3.93$3.93$0.00$0.00$0.00$0.00
2019Detailed filing. Detailed filing data is available for this year.$4.13$4.13$0.00$0.00$0.00$0.00
2018Detailed filing. Detailed filing data is available for this year.$4.32$4.32$0.00$0.00$0.00$0.00
2017Detailed filing. Detailed filing data is available for this year.$4.52$4.52$0.00$0.00$0.00$0.00
2016Detailed filing. Detailed filing data is available for this year.$4.71$4.71$0.00$0.00$0.00$0.00
2015Detailed filing. Detailed filing data is available for this year.$4.91$4.91$0.00$0.00$0.00$0.00
2014Detailed filing. Detailed filing data is available for this year.$5.11$5.11$0.00$0.00$0.00$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.30$5.30$0.00$0.00$0.00$0.00
2012Summary only. Only limited summary data is available for this year.$5.50$5.50$0.00$0.00$0.00$0.00
2011Summary only. Only limited summary data is available for this year.$5.69$5.69$0.00$0.00$0.00$0.00