Civic Intelligence

Boys Town New England Inc

990 • Fiscal year 2016 • EIN 20-0655240

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 20, 2017

Bazarsky Campus 58 Flanagan RoadPortsmouth, RI 02871

(401) 845-2250

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.31x

Higher debt load relative to assets than 62% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

58th percentile

0.27x

Higher debt load relative to revenue than 58% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

35th percentile

-1.3%

Higher net margin than 35% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

88th percentile

$289,869

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

27th percentile

-2.9%

Faster asset growth than 27% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

70th percentile

11%

Faster revenue growth than 70% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Down

$5,394,345

Down $161,518 (-2.9%) from 2015

Net Assets

Down

$3,726,135

Down $79,337 (-2.1%) from 2015

Liabilities

Down

$1,668,210

Down $82,181 (-4.7%) from 2015

Revenue

Up

$6,208,018

Up $630,540 (+11%) from 2015

Expenses

Up

$6,287,355

Up $512,560 (+8.9%) from 2015

Net Income

Up

-$79,337

Up $117,980 (+60%) from 2015

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: $5,922,510Liabilities 2011: $2,018,859Net Assets 2011: $3,903,6512011Assets 2012: $5,758,843Liabilities 2012: $1,980,444Net Assets 2012: $3,778,3992012Assets 2013: $5,770,847Liabilities 2013: $1,907,050Net Assets 2013: $3,863,7972013Assets 2014: $5,811,028Liabilities 2014: $1,808,239Net Assets 2014: $4,002,7892014Assets 2015: $5,555,863Liabilities 2015: $1,750,391Net Assets 2015: $3,805,4722015Assets 2016: $5,394,345Liabilities 2016: $1,668,210Net Assets 2016: $3,726,1352016Assets 2017: $5,300,568Liabilities 2017: $1,639,969Net Assets 2017: $3,660,5992017Assets 2018: $5,143,006Liabilities 2018: $1,523,182Net Assets 2018: $3,619,8242018Assets 2019: $5,854,915Liabilities 2019: $2,145,152Net Assets 2019: $3,709,7632019Assets 2020: $5,395,155Liabilities 2020: $1,840,369Net Assets 2020: $3,554,7862020Assets 2021: $5,166,992Liabilities 2021: $1,627,740Net Assets 2021: $3,539,2522021Assets 2022: $5,884,820Liabilities 2022: $1,368,104Net Assets 2022: $4,516,7162022Assets 2023: $5,480,820Liabilities 2023: $1,114,950Net Assets 2023: $4,365,8702023Assets 2024: $5,252,140Liabilities 2024: $1,237,772Net Assets 2024: $4,014,3682024

Highlighted filing

2016

Assets$5,394,345
Liabilities$1,668,210
Net Assets$3,726,135

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $4,194,965Expenses 2011: $4,517,926Net Income 2011: -$322,9612011Revenue 2012: $4,618,133Expenses 2012: $4,743,385Net Income 2012: -$125,2522012Revenue 2013: $5,292,953Expenses 2013: $5,207,555Net Income 2013: $85,3982013Revenue 2014: $5,514,451Expenses 2014: $5,368,133Net Income 2014: $146,3182014Revenue 2015: $5,577,478Expenses 2015: $5,774,795Net Income 2015: -$197,3172015Revenue 2016: $6,208,018Expenses 2016: $6,287,355Net Income 2016: -$79,3372016Revenue 2017: $6,442,438Expenses 2017: $6,507,974Net Income 2017: -$65,5362017Revenue 2018: $7,707,725Expenses 2018: $7,748,500Net Income 2018: -$40,7752018Revenue 2019: $8,780,379Expenses 2019: $8,690,440Net Income 2019: $89,9392019Revenue 2020: $8,253,521Expenses 2020: $8,408,498Net Income 2020: -$154,9772020Revenue 2021: $8,067,705Expenses 2021: $8,083,239Net Income 2021: -$15,5342021Revenue 2022: $10,333,063Expenses 2022: $9,355,599Net Income 2022: $977,4642022Revenue 2023: $9,762,825Expenses 2023: $9,913,671Net Income 2023: -$150,8462023Revenue 2024: $10,420,116Expenses 2024: $10,771,618Net Income 2024: -$351,5022024

Highlighted filing

2016

Revenue$6,208,018
Expenses$6,287,355
Net Income-$79,337
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 20, 2017
Return Version
2016v3.0
Gross Receipts
$6,251,524
Mission and Program Overview

Mission

Changing the way America cares for children and families.

Changing the way America cares for children, families, and communities by providing and promoting an Integrated Continuum of Care that instills Boys Town values to strengthen body, mind and spirit.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,195,607$5,013,857▼ $181,750
Accounts Receivable$317,408$290,370▼ $27,038
Pledges and Grants Receivable-$50,000-
Cash and Non-Interest-Bearing Accounts$26,660$24,015▼ $2,645
Prepaid Expenses and Deferred Charges$16,188$16,103▼ $85
Total Assets$5,555,863$5,394,345▼ $161,518
Liabilities
Unsecured Notes Loans Payable$1,626,685$1,549,864▼ $76,821
Accounts Payable and Accrued Expenses$102,546$95,595▼ $6,951
Deferred Revenue$21,160$22,751▲ $1,591
Total Liabilities$1,750,391$1,668,210▼ $82,181
Net Assets / Fund Balance
Unrestricted Net Assets$3,730,472$3,676,135▼ $54,337
Temporarily Rstr Net Assets$75,000$50,000▼ $25,000
Total Net Assets Fund Balance$3,805,472$3,726,135▼ $79,337
Total Liabilities and Net Assets / Fund Balance$5,555,863$5,394,345▼ $161,518

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,404,265$1,391,585$5,795,850
Equipment$187,964$664,661$852,625
Land$421,628-$421,628
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Kevin FullertonTreasurerFT$93,597$93,597

Board Members and Trustees

NameTitle
Stephen L RomineChair
Lee A SilvestreChair Elect Chair
William B ReardonPresident/Executive Director
Art BertDirector
Carlos TobonDirector
Carol R BazarskyDirector
Charles SandersDirector
Christopher LanenDirector
Craig SmithDirector
George G CarasDirector
John FloresDirector
John J RokDirector
Ken DeCostaDirector
Neil P Galvin EsqDirector
Walter NenckaDirector
Victor LaPumaAssistant Secretary - FFBH Affiliates
Carol A SolimeneSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,778,949
Program Service Revenue
$3,439,607
Investment Income
$-34
Other Revenue
$-10,504
All Other Contributions
$795,836
Change in Net Assets
$-79,337

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,190,663
Revenue Not Reported on Financial Statements
$17,355
Revenue Not Reported on Form 990
$108,892
Other Revenue Adjustments
$17,355
Total Revenue per Audited Statements
$6,299,555
Total Revenue per Form 990
$6,208,018
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,409,698
Other Expenses$1,763,474
Total Fundraising Expense$164,877
Grants and Similar Amounts Paid$114,183
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,720,727$290,783$108,984$3,120,494
Other Employee Benefits$575,060$99,844$23,587$698,491
Fees for Services Other$631,302$5,337$28$636,667
Depreciation Depletion$182,939$81,992$412$265,343
Payroll Taxes$198,224$35,342$7,970$241,536
Occupancy$112,083$127,444$684$240,211
Current Officers, Directors, Trustees, and Key Employees$22,741$204,665-$227,406
Travel$178,985$21,038$3,642$203,665
Office Expenses$116,796$31,108$7,442$155,346
Pension Plan Contributions$98,245$20,054$3,472$121,771
Grants to Domestic Individuals$114,183--$114,183
Information Technology$64,207$16,337$119$80,663
Interest$63,506$51-$63,557
Insurance-$45,507-$45,507
Fees for Services Accounting-$21,648-$21,648
All Other Expenses$7,867$2,827$2,106$12,800
Other Expenses$2,916$558$3,472$6,946
Conferences and Meetings$551$415-$966
Advertising$70-$150$220
Total Functional Expenses$5,111,004$1,011,474$164,877$6,287,355

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,378,892
Total Expenses per Form 990$6,287,355
Expenses per Audited Statements$6,270,000
Expenses Not Reported on Form 990$108,892
Expenses Not Reported on Financial Statements$17,355
Other Expense Adjustments$17,355
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$39,772
Fundraising Gross Income$27,839
Gaming Gross Income$4,120
Gaming Direct Expenses$2,691
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spirit of Youth$74,830$27,839$22,286$5,553
Total Events$74,830$27,839$39,772$-11,933
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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 6

Father Flanagans Boys Home FFBH is the sole member of all subordinate organizations. Dissolution of any of the subordinate organizations shall occur only upon the approval of FFBH, in which event its net assets shall be distributed to FFBH.

Form 990, Part VI, Section A, Line 7A

Father Flanagans Boys Home, the sole member, hires/appoints the organizations executive director. According to the by-laws of the organization, the executive director is the president and a voting member of the board.

Form 990, Part VI, Section A, Line 7B

FFBH, the sole member, must approve the appointment or removal of subordinate organizations directors. All subordinate organizations operate under an affiliation agreement with FFBH that controls all of their activities. Dissolution of a subordinate organization shall only occur upon the approval of FFBH, in which event the net assets of the subordinate organization, shall be distributed to FFBH.

Form 990, Part VI, Section B, Line 11B

A review was initially performed by an external accounting firm. After this review, an electronic copy of the final Form 990 was provided to all directors and officers of the affiliate board before it was filed.

Form 990, Part VI, Section B, Line 12C

FFBH, the sole member, regularly and consistently monitors and enforces compliance with the conflict of interest policy mainly through official annual affirmations, self-reporting and observation. Directors are covered by a board of trustee policy, and a separate policy covers officers and employees. Directors must report a perceived or actual conflict of interest to the Chairman of the Boards Executive Committee and has no vote in determining whether a conflict exists. A board member may be disqualified from participating in certain deliberations and votes during and after a review and may be required to resign if a conflict exists. Officers and higher level employees are required to and any other employee may at any time report any situation involving a conflict of interest to their Associate Executive Director and or the Legal Department for review and determination as to how to proceed. Any perceived conflict of interest can also be reported for review through a confidential organizational ethics line at www.boystownethics.com

Form 990, Part VI, Section C, Line 19

Governing documents, conflicts of interest policy and financial statements are available to the public upon request.

Form 990, Part VII, Section A, Line 1

Victor LaPuma provided services to Father Flanagans Boys Home and all affiliates, therefore the remaining 39 hours weekly is spent in that capacity. None of his salary was allocated to affiliates.

Filing and Contact Details

Filer

Filer Name
Boys Town New England Inc
EIN
20-0655240
Phone
4018452250
Address
Bazarsky Campus 58 Flanagan Road, Portsmouth, RI 02871

Signing Officer

Name
Judy F Rasmussen
Title
Treasurer Father Flanagans Boys Hom
Signed
2017-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William B Reardon
Formed
2003
Legal Domicile
Ri
Voting Board Members
14
Independent Board Members
13
Employees
0
Volunteers
100

Preparer

Firm
Kpmg Llp
Address
1212 North 96 Street Ste 3, Omaha, NE 68114
Preparer
Donald Neal Jr
Phone
4023481450
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4B

homes for siblings provides short-term emergency and crisis care for seven children at a time ages 5 to 11. Family Teachers and Assistant Family Teachers work with childrens needs and develop age appropriate treatment and educational plans. Staff members work closely with social services and other referral sources to find more permanent placements.

Form 990, Part III, Line 4C

linking families to needed family services. Boys Town New England, Inc. also offers Family Visitation Services. This program offers families the opportunity to engage in positive relationships and skill-building activities while visiting with their children currently placed out of the home. The program provides transportation as needed, supervision of visits, cognitive behavioral interventions, and coaching and support to families during visits. The intensity and frequency of services are based on family needs and the goals. The Boys Town Model promotes quality assessment of the family needs that allows for individualization of goals and intervention strategies, and a continuous process of engagement, assessment, goal-directed intervention, and progress evaluations. The Family Visitation Services program is designed to provide monitoring and coaching services to families with children in care during their regular visits, for as long as these services are required. Initially, families will meet with a Visitation Consultant for an assessment of their needs, and the development of an individual family visitation plan. The exact amount of time consultants spend with families will vary. The Visitation Consultant focuses on family strengths, helping parents to improve parenting techniques and may even work with childrens temporary caregivers in order to foster and support goal attainment. Additionally, parents receiving services will be enrolled in Boys Town Common Sense Parenting training Boys Towns nationally recognized and promoted system for increasing parenting skills and decreasing the need for formal intervention services.

Form 990, Part V, Line 2A

Father Flanagans Boys Home FFBH is the sole member of all subordinate/affiliate organizations. As part of the affiliate agreement with FFBH, all affiliates are to utilize FFBH employees to perform the mission of the organization. Costs incurred by FFBH for these employees are then passed on to the affiliate sites. Due to this arrangement, salaries are reported as a cost to the organization, but no W-2s are filed in the name of the affiliate organization.

Form 990, Part IX, Line 11G

Amount consists of payments to foster parents of 610,277 allocations from Father Flanagans Boys Home of 17,109 and other contracted services of 9,281.

Financial Statement Notes

X 2

Boys Town New England, Inc. is exempt from federal income taxes under Section 501c3 of the Internal Revenue Code. Boys Town New England, Inc. accounts for uncertainties in accounting for income tax assets and liabilities by recognizing the effect of income tax positions only if those positions are more likely than not of being sustained. At December 31, 2016 and 2015, Boys Town New England, Inc. had no uncertain tax positions accrued.

XI 2D

Amount consists of adjustments made to reflect expenses that were for special events 39,772 and gaming 2,691. These expenditures were included with expenses for the audited financial statements but are a reduction to revenues for the Form 990.

XI 4B

Amount reflects value of items that were donated for silent auction. For audited financial statement purposes, only the cash proceeds were recorded. For purposes of the Form 990, the donated assets were recognized as a contribution on line 1f and 1g of Part VIII. The cost or basis was recognized on line 8b part VIII.

XII 2D

Amount consists of adjustments made to reflect expenses that were for special events 39,772 and gaming 2,691. These expenditures were included with expenses for the audited financial statements but are a reduction to revenues for the Form 990.

XII 4B

Amount reflects value of items that were donated for silent auction. For audited financial statement purposes, only the cash proceeds were recorded. For purposes of the Form 990, the donated assets were recognized as a contribution on line 1f and 1g of Part VIII. The cost or basis was recognized on line 8b part VIII.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Stephen L Romine
IRS990/Form990PartVIISectionAGrp/PersonNm1Carol A Solimene
IRS990/Form990PartVIISectionAGrp/PersonNm2Lee A Silvestre
IRS990/Form990PartVIISectionAGrp/PersonNm3John J Rok
IRS990/Form990PartVIISectionAGrp/PersonNm4Neil P Galvin Esq
IRS990/Form990PartVIISectionAGrp/PersonNm5Art Bert
IRS990/Form990PartVIISectionAGrp/PersonNm6Charles Sanders
IRS990/Form990PartVIISectionAGrp/PersonNm7Carol R Bazarsky
IRS990/Form990PartVIISectionAGrp/PersonNm8Carlos Tobon
IRS990/Form990PartVIISectionAGrp/PersonNm9George G Caras
IRS990/Form990PartVIISectionAGrp/PersonNm10Christopher Lanen
IRS990/Form990PartVIISectionAGrp/PersonNm11Walter Nencka
IRS990/Form990PartVIISectionAGrp/PersonNm12John Flores
IRS990/Form990PartVIISectionAGrp/PersonNm13Ken DeCosta
IRS990/Form990PartVIISectionAGrp/PersonNm14Craig Smith
IRS990/Form990PartVIISectionAGrp/PersonNm15William B Reardon
IRS990/Form990PartVIISectionAGrp/PersonNm16Kevin Fullerton
IRS990/Form990PartVIISectionAGrp/PersonNm17Victor LaPuma
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Chair Elect Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15President/Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt17Assistant Secretary - FFBH Affiliates
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IRS990/MissionDesc0Changing the way America cares for children, families, and communities by providing and promoting an Integrated Continuum of Care that instills Boys Town values to strengthen body, mind and spirit.
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IRS990/ProgramServiceRevenueGrp/Desc2In-Home Family Services
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1958275
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IRS990/ProgSrvcAccomActy2Grp/Desc0Family Home Services consist of family homes for adolescents, family homes for siblings, and treatment foster care. Treatment family homes for adolescents is a family style, residential program, which can serve six to eight males, usually ages 12 to 18. Married couples called Family Teachers are the primary treatment agents, along with a full-time Assistant Family Teacher. Family Teachers are responsible for structured supervision of youth in daily living and treatment activities. The couple and their assistant work on both treatment and skill building in the home, and with community and family resources in the childs life. A major focus of this program is teaching older youth functional skills - often referred to as independent-living skills - that can help them achieve success in school, their families, and work settings. Additionally, the site serves 5 youth at one time, ages-18, in a professional foster home on our Family Home campus. This allows youth who need emergency placement and extra treatment to receive services in the most family like manner. Treatment Family
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01739164
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0111655
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IRS990/ProgSrvcAccomActy3Grp/Desc0In-Home Family Services provides life-changing care to families that are struggling to stay together or are in danger of having a child removed from the home. The main goal of the program is to keep the family whole, whenever possible. IHFS can also help with reunification of youth back to their home from out of home placement. Family consultants work in the parents home helping them to improve their parenting skills and create a safe, nurturing environment. Family Consultants are on call 24 hours a day, 7 days a week. The main goals of this program are to build family strengths, teach new skills, and reduce out-of-home placement of children. This program is for families who need supportive services to address high-risk situations and to prevent early issues from becoming a crisis. Trained Family Consultants offer in-home coaching and skill development to children and families by providing teaching and instruction on specific skills and competencies. Family assistance includes focusing on the childs behavior and improving parenting and family problem-solving skills, as
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.25$1.24$4.01$10.4$10.8$0.35
2023Detailed filing. Detailed filing data is available for this year.$5.48$1.11$4.37$9.76$9.91$0.15
2022Detailed filing. Detailed filing data is available for this year.$5.88$1.37$4.52$10.3$9.36$0.98
2021Detailed filing. Detailed filing data is available for this year.$5.17$1.63$3.54$8.07$8.08$0.02
2020Detailed filing. Detailed filing data is available for this year.$5.40$1.84$3.55$8.25$8.41$0.15
2019Detailed filing. Detailed filing data is available for this year.$5.85$2.15$3.71$8.78$8.69$0.09
2018Detailed filing. Detailed filing data is available for this year.$5.14$1.52$3.62$7.71$7.75$0.04
2017Summary only. Only limited summary data is available for this year.$5.30$1.64$3.66$6.44$6.51$0.07
2016Detailed filing. Detailed filing data is available for this year.$5.39$1.67$3.73$6.21$6.29$0.08
2015Detailed filing. Detailed filing data is available for this year.$5.56$1.75$3.81$5.58$5.77$0.20
2014Detailed filing. Detailed filing data is available for this year.$5.81$1.81$4.00$5.51$5.37$0.15
2013Detailed filing. Detailed filing data is available for this year.$5.77$1.91$3.86$5.29$5.21$0.09
2012Summary only. Only limited summary data is available for this year.$5.76$1.98$3.78$4.62$4.74$0.13
2011Summary only. Only limited summary data is available for this year.$5.92$2.02$3.90$4.19$4.52$0.32