FREDERIC L. CHAMBERLAIN CENTER, INC.
UNIFORM FINANCIAL REPORT

AUGUST 31, 2015



COVER PAGE - Page 1 of 1

UNIFORM FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR'S REPORT
For the Year Ended :

8/31/2015

Filed Electronically? (Y/N): Y

Federal Employer Identification Number (FEIN) for Filing Entity - 9 digits: 042593666
Other corporate names & FEINs if applicable:
(Use for consolidated financial statements.)

(M/D/YYYY)

Filing Organization: Frederic L. Chamberlain Center, Inc.
(legal name)

(Doing Business As name, if applicable)

Massachusetts Vendor Code Number
A.G. Public Charities Acct.# 019901

Business Address:

One Pleasant Street

Middelboro

(Street)

CEO or CFO : Keith
(First Name)

Hancock

Accounting and Business Manager
(Last Name)

CPA : Feeley & Driscoll, P.C.

(Title)

MA
(City)

02346

(State)

(508) 946-9336 X 103

(Zip)

E-mail address: Khancock@FLCIS.com

(Phone : Area Code / Number)

CPA Firm's Current Mass. License #: 176
CPA Firm's Federal Employer Id. (FEIN) #: 042684828

CPA's E-mail Address: ChrisP@FDCPA.com

Management Company Name:
Organization Type Code : C

For-Profit Organization : NO

Date of Org./Incorp.:

7/1/1976
(M/D/YYYY)

501(c)(3) Federal Tax Exempt (Y/N): Y

If Yes, Date of Exemption:

5/19/1977

Cost Allocation Method Code :

MD

(M/D/YYYY)

Program
Number
02
04

Program Name
365 Residential Treatment
Approved Day School Program

Subcontractor Name

Program Address
City

Street
One Pleasant Street
One Pleasant Street

Middleboro
Middleboro

A-133 Audit Submitted? (Y/N): N
Have basic F/S been audited? (Y/N): Y
UFR Exemption/Exception Code#
Special Education (SPED) Contractor (Y/N): Y
Principal Purch. Agency:
Program Performance Report (Internet system) is not required:
Primary Contractor(s):

State

Zip Code

MA
MA

02346
02346

Program Description
365 Residential Treatment
Approved Day School Program

Note: If your agency is exempt from filling this report (see instructions) complete this cover page only and submit it along with documentation to support the basis of the exemption.

DOE

MMARS
Prog.Code

 FREDERIC L. CHAMBERLAIN CENTER, INC.
TABLE OF CONTENTS
Page
Independent Auditor’s Report

1

Statement of Financial Position
August 31, 2015
(with comparative totals as of August 31, 2014)

3

Statement of Activities
For the year ended August 31, 2015
(with comparative totals for the year ended August 31, 2014)

4

Statement of Functional Expenses
For the year ended August 31, 2015

5

Statement of Cash Flows
For the year ended August 31, 2015

7

Notes to Financial Statements
August 31, 2015 and 2014

9

Independent Auditor’s Report on Internal Control Over Financial
Reporting and on Compliance and Other Matters Based on an Audit of
Financial Statements Performed in Accordance with Government Auditing
Standards

22

Supplementary Information
Organization Supplemental Information Schedule A
For the year ended August 31, 2015

24

Program Supplemental Information Schedule B
For the year ended August 31, 2015

25

Notes to the Uniform Financial Report
For the year ended August 31, 2015
Board of Director’s Acknowledgement

27

 Feeley & Driscoll, P.C.
Certified Public Accountants / Business Consultants

The Board of Trustees
Frederic L. Chamberlain Center, Inc.
Middleboro, Massachusetts
Independent Auditor’s Report
Report on the Financial Statements
We have audited the accompanying financial statements of Frederic L. Chamberlain Center, Inc.
(a nonprofit organization), which comprise the statement of financial position as of August 31, 2015, and
the related statements of activities, functional expenses and cash flows for the year then ended, and the
related notes to the financial statements.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements
in accordance with accounting principles generally accepted in the United States of America; this
includes the design, implementation, and maintenance of internal control relevant to the preparation and
fair presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
Auditor’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We
conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the financial statements are free from
material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the financial statements. The procedures selected depend on the auditor’s judgment,
including the assessment of the risks of material misstatement of the financial statements, whether due to
fraud or error. In making those risk assessments, the auditor considers internal control relevant to the
entity’s preparation and fair presentation of the financial statements in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also
includes evaluating the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluating the overall presentation of the financial
statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our audit opinion.
200 Portland Street Boston, Massachusetts 02114-1709 (617) 742-7788
154 Broad Street Nashua, New Hampshire 03061-3158 (603) 889-0444
www.fdcpa.com Fax: (617) 742-0210

 Frederic L. Chamberlain Center, Inc.
Page Two
Independent Auditor’s Report - Continued
Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects,
the financial position of Frederic L. Chamberlain Center, Inc. as of August 31, 2015, and the changes in
its net assets and its cash flows for the year then ended in accordance with accounting principles
generally accepted in the United States of America.
Report on Summarized Comparative Information
We have previously audited the Frederic L. Chamberlain Center, Inc.’s 2014 financial
statements, and we expressed an unmodified audit opinion on those audited financial statements in our
report dated February 13, 2015. In our opinion, the summarized comparative information presented
herein as of and for the year ended August 31, 2014, is consistent, in all material respects, with the
audited financial statements from which it has been derived.
Other Matters
Other Information
Our audit was conducted for the purpose of forming an opinion on the financial statements as a
whole. The supplementary information, Schedules A and B, which are the responsibility of management,
is presented for purposes of additional analysis and is not a required part of the financial statements.
Such information has not been subjected to the auditing procedures applied in the audit of the financial
statements and, accordingly, we do not express an opinion or provide any assurance on it.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
February 23, 2016, on our consideration of Frederic L. Chamberlain Center, Inc.’s internal control over
financial reporting and on our tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of
our testing of internal control over financial reporting and compliance and the results of that testing, and
not to provide an opinion on internal control over financial reporting or on compliance. That report is an
integral part of an audit performed in accordance with Government Auditing Standards in considering
Frederic L. Chamberlain Center, Inc.’s internal control over financial reporting and compliance.
Boston, Massachusetts
February 23, 2016

 ORGANIZATION : Frederic L. Chamberlain Center, Inc.
STATEMENT OF FINANCIAL POSITION AS OF
(BALANCE SHEET)

08/31/2015

FEIN:

WITH COMPARATIVE TOTALS AS OF

ASSETS

TOTAL CURRENT ASSETS

TOTAL ASSETS
LIABILITIES AND NET ASSETS

TOTAL CURRENT LIABILITIES

TOTAL LIABILITIES
NET ASSETS

TOTAL NET ASSETS
TOTAL LIABILITIES AND NET ASSETS

3

042593666

 ORGANIZATION : Frederic L. Chamberlain Center, Inc.

STATEMENT OF ACTIVITIES FOR THE YEAR ENDED
REVENUES, GAINS, AND OTHER SUPPORT
1
2
3
4
5
6
7
8
9
10
11
12
13

14
15
16
17
18
19

Contributions, Gifts, Legacies, Bequests & Special Events
In-Kind Contributions
Grants
Program Service Fees
Federated Fundraising Organization Allocation
Investment Revenue
Revenue from Commercial Products & Services
Other
Net Assets Released From Restrictions:
Satisfaction of Program Restrictions
Satisfaction of Equipment Acquisition Restrictions
Expiration of Time Restrictions

TOTAL REVENUE, GAINS, AND OTHER SUPPORT
EXPENSES AND LOSSES
Administration (Management & General)
Fundraising
Total Program Services
TOTAL EXPENSES
Losses
TOTAL EXPENSES AND LOSSES

FEIN:

042593666

08/31/2015 WITH COMPARATIVE TOTALS FOR THE YEAR ENDED
UNRESTRICTED

TEMPORARILY PERMANENTLY
RESTRICTED
RESTRICTED

TOTAL
THIS YEAR

127,750
12,699,724

127,750
12,699,724

323,830

323,830

13,151,304

13,151,304

2,696,626
26,483
10,176,471

2,696,626
26,483
10,176,471
12,899,580

12,899,580

12,899,580

CHANGES IN NET ASSETS:
20

Property & Equipment Acquisitions from Unrestricted Funds

21
22
23
24

Transfer of Realized Endowment Fund Appreciation
Return to Donor
Other Increases (Decreases)

25
26

NET ASSETS AT BEGINNING OF YEAR
NET ASSETS AT END OF YEAR

23,322
275,046

TOTAL CHANGES IN NET ASSETS

1,122,910

See Accompanying Notes to Financial Statements

4

TOTAL
LAST YEAR

11,064,125

10,948,121

 UFR/SFE Page 5 of 2

ORGANIZATION : Frederic L. Chamberlain Center, Inc.

042593666

FEIN:

Statement of Functional Expenses for the Year Ended:

08/31/2015

SUPPORTING SERVICES

TOTALS

ADMINISTRATION
(MNGT. & GEN.)

FUND RAISING

26,483

PROGRAM
SERVICES
TOTAL
ALL PROGRAMS

1. Employee Compensation & Related Expenses

9,250,415

1,690,207

7,533,725

2. Occupancy

1,392,019

139,653

1,252,366

3. Other Program / Operating Expense

1,390,340

383,747

1,006,593

716,863

423,749

293,114

3,019

3,019

146,924

56,251

12,899,580

2,696,626

4. Subcontract Expense
5. Direct Administrative Expense
6. Other Expenses
7. Depreciation of Buildings and Equipment

8. TOTAL EXPENSES

See Accompanying Notes to Financial Statements

5

90,673

26,483

10,176,471

 UFR/SFE Page 6 of 2

*

FEIN:

042593666

Statement of Functional Expenses for the Year Ended:

08/31/15

ORGANIZATION : Frederic L. Chamberlain Center, Inc.

PROGRAM #

PROGRAM #

02

04

1. Employee Compensation & Related Expenses

6,982,560

551,165

2. Occupancy

1,160,744

91,622

932,949

73,644

271,670

21,444

84,039

6,634

9,431,962

744,509

3. Other Program / Operating Expense
4. Subcontract Expense
5. Direct Administrative Expense
6. Other Expenses
7. Depreciation of Buildings and Equipment

8. TOTAL EXPENSES

See Accompanying Notes to Financial Statements

6

PROGRAM #

PROGRAM #

PROGRAM #

 ORGANIZATION : Frederic L. Chamberlain Center, Inc.

STATEMENT OF CASH FLOWS for the YEAR ENDED

FEIN:

042593666

08/31/2015

INDIRECT METHOD

1

2
3
4
5
6
7
8
9
10
11
12
13
14

Cash Flows from Operating Activities:
Changes in Net Assets
Adjustments to Reconcile Change In Net Assets to Net
Cash provided by/(used in) Operating Activities:
Depreciation
Losses
Increase/Decrease in Net Accounts Receivable
Increase/Decrease in Prepaid Expenses
Increase/Decrease in Contributions Receivable
Increase/Decrease in Accounts Payable
Increase/Decrease in Accrued Expenses
Increase/Decrease in Deferred Revenue
Increase/Decrease in Subcontract Payable
Contributions Restricted for Long-Term Investment
Net Unrealized and Realized Gains on Long-Term Investments
Other Cash Used in/Provided by Operating Activities
Net Cash Provided by/(used in) Operating Activities

TOTAL
275,046

146,924
(337,102)
19,211
110,035
8,505
54,275

35,166
312,060

Cash Flows from Investing Activities:
15
16
17
18
19
20
21

Insurance Proceeds
Purchase(s) of Capital Assets (Land, Bldgs. & Equip.)
Proceeds from Sale(s) of Investments
Purchase(s) of Investments
Purchase(s) of Assets Restricted To Long-Term Investment
Other Investing Activities
Net Cash Provided by/(used in) Investing Activities

(80,571)

54,983
(25,588)

Cash from Financing Activities:
22
23
24

Proceeds from Contributions Restricted For:
Investment in Endowment
Investment in Term Endowment
Investment in Plant (Land Bldgs. & Equip.)

Other Financing Activities:
25
26
27
28
29
30

Contributions Restricted for Long-Term Investment
Interest and Dividends Restricted for Reinvestment
Payments on Notes Payable
Payments on Long-Term Debt
Other Finance Payments/Reciepts
Net Cash Provided by/(used in) Financing Activities
See Accompanying Notes to the Financial Statements

7

(108,303)
(56,963)
(165,266)

 ORGANIZATION : Frederic L. Chamberlain Center, Inc.

STATEMENT OF CASH FLOWS for the YEAR ENDED

FEIN:

042593666

08/31/2015

INDIRECT METHOD
31
32
33

Net Increase/(Decrease) in Cash and Cash Equivalents
Cash and Cash Equivalents at Beginning of Year
Cash and Cash Equivalents at End of Year

121,206
306,933
428,139

Supplemental Disclosure of Cash Flow Information:
34
35

Cash Paid During the Year for Interest
Cash Paid During the Year for Taxes/Other

78,798

Supplemental Data for Noncash Investing and Financing
Activities:
36
37
38
39
40

Gifts of Equipment
Other Noncash Investing and Financing Activities
Non-cash financing of vehicle purchases

See Accompanying Notes to the Financial Statements

8

28,500

 FREDERIC L. CHAMBERLAIN CENTER, INC.
Notes to Financial Statements
August 31, 2015 and 2014
Note 1 - Organization
Frederic L. Chamberlain Center, Inc. (the “Organization” or “Chamberlain”) was incorporated in
1976 under the provisions of Massachusetts General Laws Chapter 180 and qualifies as a tax-exempt,
not-for-profit educational institution under Section 501(c)(3) of the Internal Revenue Code. Frederic L.
Chamberlain Center, Inc. has been classified as an organization which is not a private foundation under
Section 509(a).
The Organization is a private, not-for-profit, co-educational social service organization providing
education to special needs adolescents. The Organization is licensed by the Massachusetts Department
of Elementary and Secondary Education and the Department of Early Education and Care as a Chapter
766 private approved residential school to provide treatment and education for up to 109 students and an
approved day placement for 25 students. The Organization serves students from a wide geographic area,
offering treatment for students ages 11 - 22, in either a day or residential setting, who have difficulties
that affect learning and behavior. The Organization’s primarily sources of revenue are from cities,
towns, and private pay students.
Note 2 - Summary of Significant Accounting Policies
Basis of Presentation - The Organization’s policy is to maintain its records and prepare its financial
statements on the accrual basis of accounting in accordance with generally accepted accounting
principles. Consequently, revenues and gains are recognized when earned, and expenses and losses are
recognized when a liability has been incurred.
The financial statements include certain prior-year summarized comparative information in total
but not by net asset class. Such information does not include sufficient detail to constitute a presentation
in conformity with generally accepted accounting principles. Accordingly, such information should be
read in conjunction with the Organization’s financial statements for the year ended August 31, 2014,
from which the summarized information was derived.
Use of Estimates - The preparation of financial statements in accordance with accounting principles
generally accepted in the United States of America requires management to make estimates and
assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent
assets and liabilities at the date of the financial statements. Estimates also affect the reported amounts of
revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents - Cash and cash equivalents include investments in highly liquid debt
instruments with an original maturity of three months or less.

9

 FREDERIC L. CHAMBERLAIN CENTER, INC.
Notes to Financial Statements - Continued
August 31, 2015 and 2014
Note 2 - Summary of Significant Accounting Policies - Continued
Accounts Receivable - Accounts receivable from tuition and other program services is stated at the
amount management expects to collect from outstanding balances. Management provides for probable
uncollectible amounts through a provision for bad debt expense and an adjustment to a valuation
allowance based on its assessment of the current status of individual accounts. Balances that remain
outstanding after management has used reasonable collection efforts are written off through a charge to
the valuation allowance and a credit to accounts receivable. The Organization has recorded an allowance
for doubtful accounts of $27,152 and $28,023 as of August 31, 2015 and 2014, respectively.
Notes Receivable - Notes receivable are recorded at face value plus accrued interest. The Organization
considers these amounts to be fully collectible and therefore no allowance has been made for doubtful
accounts. Amounts which are expected to be received within one year are classified as current, while
those with terms that exceed one year are reported as non-current.
Property and Equipment - Property and equipment are recorded at cost, if purchased, or at fair market
value, if donated. Property and equipment are depreciated over its estimated useful life, utilizing the
straight line method. Amortization of assets under capital lease obligations is included in depreciation
expense.
The Organization has items of equipment which are subject to financing arrangements, and
which are classified as capital lease transactions. Accordingly, each of the assets is capitalized at its fair
value and depreciated over the term of the lease. The related lease obligations are recorded as liabilities,
and classified as current and non-current to coincide with the agreed-upon payment schedules.
Assets

Life in Years

Buildings and improvements
Leasehold improvements
Motor vehicles
Computers and software
Furniture and fixtures

40
5 - 20
3-5
3-5
3-5

Intangible Assets - Intangible assets consist of the costs to design and develop the Organization’s new
website for a more dynamic visual presentation. The cumulative costs of the website development totaled
$79,380 and $70,580 as of August 31, 2015 and 2014, respectively. Amortization of the website is
computed using the straight-line method, and is charged against activities over a three-year period. The
website redesign project began in fiscal year 2011 and was completed in fiscal year 2013, which was
when amortization of the website began. Additional costs were incurred to further update the website
design in fiscal year 2014. Amortization expense was $13,045 and $33,539 for fiscal years 2015 and
2014, respectively. Accumulated amortization is $57,624 and $44,579 as of August 31, 2015 and 2014,
respectively.

10

 FREDERIC L. CHAMBERLAIN CENTER, INC.
Notes to Financial Statements - Continued
August 31, 2015 and 2014
Note 2 - Summary of Significant Accounting Policies - Continued
Derivative Instruments - As discussed in Note 6, the Organization entered into an interest rate swap
agreement to ensure consistent cash outflows over the life of the related debt instrument. Generally
accepted accounting principles require that derivative instruments be reported at fair value. The change
in the fair value of the Organization’s swap agreement is reported as an other change in net assets in the
statement of activities.
Tuition Refunds Due - Tuition refunds due represents amounts which are considered to be owed to
students for overpayments of tuition, refunds due to former students who left the Organization after
having prepaid their tuition, and amounts due to those students to whom the Organization owes
refundable tuition deposit payments.
Revenue Recognition - The Organization’s students are partially supported by cities and towns in
Massachusetts under the jurisdiction of the Massachusetts Executive Office for Administration and
Finance Operational Services Division (“OSD”). The Organization also receives non-Massachusetts
tuition for out-of-state and foreign students and tuition from private sources. The Organization also
receives grant revenue from the Middleboro Public Schools for services provided to educationally
disadvantaged children.
The Organization is subject to the regulations and rate formulas of OSD for Massachusetts
publicly funded students. Tuition revenue represents unrestricted program revenue, which is recognized
when earned, in the period during which the corresponding services are performed. The Organization has
established tuition rates that are approved by the Massachusetts Department of Elementary and
Secondary Education for each fiscal year. The authorized residential annual program rate for
Massachusetts residents was $116,353 effective July 1, 2014 and $118,016 effective July 1, 2015.
The authorized annual day program rate for Massachusetts residents was $56,375 effective
July 1, 2014 and $57,181 effective July 1, 2015. The policy for private pay tuition requires a nonrefundable deposit, which is then applied toward the tuition invoices. Private pay students are invoiced
one month in advance, while local education authorities and state agencies are invoiced at the end of each
month. Deposits from private pay students and amounts billed in advance are unearned, and such
deferred amounts are reported as current liabilities.
Functional Expenses - The Organization allocates its expenses on a functional basis among its various
programs and support services. Expenses that can be identified with a specific program and support
service are charged directly according to their natural expenditure classification. Other expenses that are
common to several functions are allocated by various statistical bases as derived from the usage of
facilities and personnel, and units of service. Supporting services are those related to operating and
managing the Organization, and its programs on a day-to-day basis.
Supporting services have been sub-classified as follows:
Administrative: includes all activities related to the Organization’s internal management and accounting
for program services.
11

 FREDERIC L. CHAMBERLAIN CENTER, INC.
Notes to Financial Statements - Continued
August 31, 2015 and 2014
Note 2 - Summary of Significant Accounting Policies - Continued
Fundraising: includes all activities related to maintaining contributor information, writing grant
proposals, distribution of materials and other similar projects related to the procurement of funds for the
Organization’s programs. Fundraising expenses also include the indirect costs of special fund raising
events, while direct costs are netted against the event proceeds. Total fundraising expenses were $26,483
and $36,197 for the years ended August 31, 2015 and 2014, respectively.
Income Tax Status - The Organization is a not-for-profit corporation and has been recognized as taxexempt pursuant to Section 501(c)(3) of the Internal Revenue Code (the “Code”) and is exempt from
federal income taxes on related income pursuant to Section 501(a) of the Code. The Organization is
classified as a public charity. In accordance with generally accepted accounting principles, the
Organization annually evaluates its tax status and tax positions taken with respect to its operations and
financial position. Tax years from 2011 through the current year remain open for examination by federal
and state taxing authorities.
Subsequent Events - The Organization has evaluated subsequent events through February 23, 2016,
which is the date the financial statements were available to be issued.
Note 3 - Concentrations of Credit Risk
The Organization has a potential concentration of credit risk in that it maintains deposits with a
financial institution in excess of amounts insured by the Federal Deposit Insurance Corporation
(“FDIC”). The maximum deposit insurance amount is $250,000, which is applied per depositor, per
insured depository institution for each account ownership category. As of August 31, 2015 and 2014, the
Organization had $80,969 and $75,893, respectively, in excess of FDIC limits.
Note 4 - Notes Receivable from Employees
In fiscal year 2014, additional unsecured loans totaling $13,800 were advanced to seven
employees. Loans have monthly repayments with varying interest rates, ranging from $20 to $500
repayable in biweekly installments which are made through payroll deductions. As of August 31, 2014,
the amount owed on the employee advances was $16,633, of which $8,857 was classified as short-term
on the balance sheet. As of August 31, 2015, the amount owed on employee advances was $17,750, of
which $13,579 was classified as short-term on the balance sheet.

12

 FREDERIC L. CHAMBERLAIN CENTER, INC.
Notes to Financial Statements - Continued
August 31, 2015 and 2014
Note 5 - Note Payable, Line-of-Credit
As of August 31, 2014, the Organization had a revolving line-of-credit for $1,000,000 and a
mortgage on 32 Plymouth Street for $228,000 both obtained from TD Bank, N.A. As of August 31,
2014, the outstanding amount due on the line-of-credit was $440,809. During the year ended August 31,
2015, the Organization restructured its debt, including refinancing its existing debt with a new financial
institution.
As of August 31, 2015, the Organization has a revolving line-of-credit with a maximum
borrowing availability equal to the lesser of $1,000,000 or 80% of a borrowing base, defined as eligible
accounts receivable. The note bears interest at a variable rate based on the prime rate plus .5% (4.0% at
August 31, 2015) and is payable monthly. The line of credit is collateralized by all Organization assets.
The note is due on demand and expires on March 30, 2016. As of August 31, 2015, the outstanding
amount due on the line-of-credit was $807,531.
Note 6 - Long-term Debt
Long-term debt consisted of the following at August 31, 2015 and 2014:
2015
Term note payable to TD Bank, N.A. in monthly
installments of $4,167, through April 2018. The note
bore interest at a fixed rate of 3.7%, which is
payable monthly. The note was secured by real
estate. This noted was refinanced during the year.
$
Term note payable to TD Bank, N.A. in monthly
installments of $1,016, including interest at 5.96%,
through October 2018. The note was secured by real
estate and the unconditional guarantees of two of the
officers. The note was subject to an interest rate
swap agreement. The note was refinanced during
the year.
Two notes payable to a bank, due in 72 monthly
installments of $742 and $845, respectively,
including interest at 3.9%, through May 2017. The
notes are secured by the related vehicles.

13

2014

-

$

433,328

-

202,157

33,573

50,954

 FREDERIC L. CHAMBERLAIN CENTER, INC.
Notes to Financial Statements - Continued
August 31, 2015 and 2014
Note 6 - Long-term Debt - Continued
2015
Mortgage payable to a bank, due in 120 monthly
installments of $1,422, including interest at 4.99%,
through April 2025. The note is secured by the real
estate.
$

212,862

2014

$

-

Two notes payable to a bank, due in 60 monthly
installments of $912, including interest at 5.49%,
through March 2018. The notes are secured by the
related vehicles.

26,146

34,824

Notes payable to a bank, due in 60 monthly
installments of $1,101, including interest at 4.99%,
through February 2017. The notes are secured by the
related vehicles.

20,043

31,854

5,938
298,562
52,551

12,816
765,933
100,929

Notes payable to a bank, due in 60 monthly
installments of $605, including interest at 3.9%,
through May 2016. The notes are secured by the
related vehicles.
Less current portion
$

246,011

$

665,004

The aggregate maturities of long-term debt are based on current terms and will be reevaluated at
each adjustment in interest rate. Aggregate maturities of long-term debt for the years ending after
August 31, 2015, are as follows:
2016
2017
2018
2019
2020
Thereafter

14

$

52,551
40,081
13,380
7,494
7,856
177,200

$

298,562

 FREDERIC L. CHAMBERLAIN CENTER, INC.
Notes to Financial Statements - Continued
August 31, 2015 and 2014
Note 6 - Long-term Debt - Continued
Concurrent with a loan and security agreement, the Organization entered into a 10-year interest
rate swap agreement (the “Swap”) with TD Bank, N.A. modifying the interest rate under the variable rate
instrument to a fixed rate in order to avoid the risk of rising interest rates and to make its borrowing costs
more predictable. The interest rate swap was designed as a cash flow hedge and the activity was reported
in other changes in net assets. At August 31, 2014, the notional amount was $202,157 with a maturity
date of October 24, 2018. The fixed rate was 5.96% and the floating rate was 1.74%. Interest expense
was recorded at the fixed rate. The interest rate swap was recorded at fair value as a liability of $23,322
as of August 31, 2014. The note attached to the swap was refinanced during the year.
Note 7 - Capital Lease Obligations
The Organization acquired one new vehicle in fiscal year 2015, which is used to provide student
transportation, pursuant to financing arrangements which is classified as capital lease transactions.
Accordingly, the asset was capitalized and is subject to depreciation pursuant to the Organization’s
policies as described in Note 2. The related lease obligation has been recorded as a liability, and is
classified as current and non-current to coincide with the agreed-upon payment schedule. The vehicle is
under a 40-month lease agreement with Leasing Associates. Monthly payments of $830 for the vehicle
are at an effective annual interest rate of 8.35%, and are due through October 2018.
The Organization acquired an additional four vehicles in fiscal year 2014, which are used to
provide student transportation, pursuant to financing arrangements which are classified as capital lease
transactions. Accordingly, the assets were capitalized and are subject to depreciation pursuant to the
Organization’s policies as described in Note 2. The related lease obligations have been recorded as
liabilities, and are classified as current and non-current to coincide with the agreed-upon payment
schedule. The vehicles are under a 36-month lease agreement with Leasing Associates. Monthly
payments of $844 for each vehicle are at an effective annual interest rate of 5.55%.
The Organization acquired four vehicles in fiscal year 2013, which are used to provide student
transportation, pursuant to financing arrangements which are classified as capital lease transactions.
Accordingly, the assets were capitalized and are subject to depreciation pursuant to the Organization’s
policies as described in Note 2. The related lease obligations have been recorded as liabilities, and are
classified as current and non-current to coincide with the agreed-upon payment schedule. The vehicles
are under a 37-month lease agreement with Leasing Associates. Monthly payments of $658 for each
vehicle are at an effective annual interest rate of 5.55%, and are due through May 2016, with a final
payment of $2,275 for each vehicle due in June 2016.

15

 FREDERIC L. CHAMBERLAIN CENTER, INC.
Notes to Financial Statements - Continued
August 31, 2015 and 2014
Note 7 - Capital Lease Obligations - Continued
In fiscal year 2010, a telephone system was acquired under a capital lease arrangement, payable
in 60 installments of $730 per month, including interest at the effective annual rate of 6%.
Interest associated with all capital lease financing arrangements was $8,890 and $7,344 in fiscal
years 2015 and 2014, respectively.
As of August 31, 2015, the future minimum obligation arising from the above lease commitments
is summarized below:
2016
2017
2018
2019
Total lease obligation
Less amounts representing interest
Principle amount due
Less current portion

$

83,233
49,172
10,972
1,446
144,823
9,790
135,033
76,492

Long-term portion

$

58,541

Note 8 - Operating Leases
Facility Leases - The Organization leases a number of properties in the Town of Middleboro and the
surrounding vicinity for its campus that includes teaching facilities, student residences and its
administrative facilities as described below:
Pratt Free School, Middleboro, Massachusetts: The Organization leases a school building which
occupies 3,096 square feet. The term of the most recent lease is 22 months expiring December 31, 2015,
with an annual base rent of $27,600, exclusive of utilities and maintenance costs. The lease was renewed
subsequent to year end for a three year lease term.
60 Bedford Street, Middleboro, Massachusetts: The Organization leases a building, on a tenant-at-will
basis, which is used as a workshop for the automotive program and for classroom space. The initial term
of the lease was three years, commencing on September 1, 2005, with an annual base rent of $36,000,
exclusive of utilities and maintenance costs. The lease was subsequently renewed into a month to month
arrangement.
Pleasant Street, Prospect Street and Plymouth Street, Middleboro, Massachusetts: The Organization
leases the majority of its campus facilities, consisting of eight buildings, from a related party, pursuant to
a five-year lease agreement which expired on August 31, 2013 (See Note 10).

16

 FREDERIC L. CHAMBERLAIN CENTER, INC.
Notes to Financial Statements - Continued
August 31, 2015 and 2014
Note 8 - Operating Leases - Continued
Effective September 1, 2013, the facilities are leased on a month-to-month basis. The
approximate size of the combined facilities is 34,622 square feet, excluding outdoor recreational
facilities. The aggregate rent for these properties was $722,622 and $721,922 for the years ended August
31, 2015 and 2014, including real estate taxes of $60,799 and $54,684, respectively. In addition to the
stated rent and real estate taxes, the Organization is responsible for the utilities, insurance and routine
maintenance for the properties.
3180 Main Street, Unit 6, Barnstable, Massachusetts: The Organization leases approximately 1,200
square feet of office space for services and marketing to clients located on Cape Cod, Massachusetts at a
rate of $695 per month. The lease expired July 31, 2015 and was renewed for a one year term.
225 Bedford Street, Middleboro, Massachusetts: During 2014, the Organization began leasing space
which is utilized one-third for the business office, one-third for classroom and one-third for an activity
center. The current lease runs through October 31, 2023, at a rate of $4,800 per month.
227 Bedford Street, Middleboro, Massachusetts: During 2015, the Organization began leasing space
which is utilized for school activities. The current lease runs through October 31, 2024, at a rate of
$6,700 per month.
The aggregate rent expense for the years ended August 31, 2015 and 2014, was $971,576 and
$850,060, respectively, which is reported in rent in the accompanying statement of functional expenses.
Equipment Leases - The Organization leases copier equipment under various rental agreements which are
classified as operating leases. The terms of the leases vary from 36 to 48 months, under non-cancelable
lease arrangements. The monthly payments, ranging from $369 to $650, are recognized as expenses when
incurred.
Future minimum payments arising from operating lease obligations are scheduled below:
Fiscal Year

Facility

Equipment

Total

2016
2017
2018
2019
2020
Thereafter

$

163,131
153,931
153,931
153,931
153,931
429,848

$

11,220
8,268
1,698
-

$

174,351
162,199
155,629
153,931
153,931
429,848

Total

$

1,208,703

$

21,186

$

1,229,889

17

 FREDERIC L. CHAMBERLAIN CENTER, INC.
Notes to Financial Statements - Continued
August 31, 2015 and 2014
Note 9 - Pension Plan and Tax-Deferred Annuity Plan
The Organization maintains a contributory 401(K) defined contribution pension plan for
substantially all employees. Contributions to the plan consist of a matching contribution based on
individual participant salary deferrals at the rate of 50% of the first 4% of the employee’s annual salary.
For the years ended August 31, 2015 and 2014, the Organization contributed $33,941 and $29,359 to the
plan in matching funds.
The Organization also maintains a tax-deferred annuity plan qualified under Section 403(b) of
the Internal Revenue Code. This is funded by employee salary deferrals; therefore, these financial
statements do not reflect any related expenses.
Note 10 - Related Party Transactions
Leases - As disclosed in Note 8, the Organization leases the majority of its Middleboro campus and
facilities from a trust (the “related party trust”), of which two officers are the beneficiaries, one of whom
is the sole trustee. Total rent, including real estate taxes, paid to or on behalf of the related party trust for
the years ended August 31, 2015 and 2014 was $722,622 and $721,922, respectively. As of August 31,
2015 and 2014, prepaid expenses include prepaid rent on the above properties in the amount of $21,099
and $59,503, respectively.
As part of the lease agreement, the landlord holds a security deposit of $229,172.
Notes and Loans Receivable Related Party Trust
As of August 31, 2015 and 2014, the Organization held the following uncollateralized
promissory notes from the related party trust:
2015
Note dated September 1, 2007, in the amount of $99,372,
payable in monthly installments of $1,561, including interest
at 8.25%, expiring in September 2014.
Note dated October 28, 2008, in the amount of $77,465,
originally structured as an interest-only note, with monthly
payments of interest at the rate of 5.26% and the balance
due in full on October 28, 2013. The note was refinanced
and reamortized as of August 31, 2013, with bi-monthly
payments of $517, including interest at 3%, expiring
in March 2020.
18

$

2014

-

57,425

$

450

68,959

 FREDERIC L. CHAMBERLAIN CENTER, INC.
Notes to Financial Statements - Continued
August 31, 2015 and 2014
Note 10 - Related Party Transactions - Continued
2015
Effective February 8, 2011, prepaid rent in the amount of
$237,826 and accrued interest of $20,333 was converted into
an interest-bearing promissory note and loan agreement
in the amount of $258,159, payable in monthly installments
of $4,600, including interest at 5%, expiring in July 2016.

$

Effective August 31, 2013, a note in the amount of $26,905
was signed. The note is payable in monthly installments of
$496, including interest at 3%, expiring in April 2015.
Effective June 1, 2014, a note in the amount of $16,985 was
signed. The note is payable in monthly installments of $730,
including interest at 3%, expiring in June 2016.
Note dated August 1, 2015, in the amount of $20,575, payable
in monthly installments of $884, including interest at 3%,
expiring in August 2017.
Total

$

2014

46,985

$

97,268

-

14,801

7,201

15,608

20,575

-

132,186

$

197,086

Payments on the first three above notes were secured via an amendment to the Organization’s
lease, providing for a reduction in the monthly rent payment to the related party trust in 2014. For the
year ended August 31, 2014, rent reductions were made which equated to principal payments of $65,033
and interest payments totaling $11,511.
Notes receivable as of August 31, 2015 are expected to be received as follows:
Within one year
Between two and five years

$

75,348
56,838

Total notes and loans receivable, related parties

$

132,186

19

 FREDERIC L. CHAMBERLAIN CENTER, INC.
Notes to Financial Statements - Continued
August 31, 2015 and 2014
Note 10 - Related Party Transactions - Continued
Foreign Expansion Activities - During fiscal year 2007, Chamberlain launched a foreign expansion
project based in Holland with the goal of increasing its enrollment by attracting international students.
This was initiated by the establishment of a Dutch, for-profit corporation, which was incorporated and is
owned by an officer and key employee of the Organization. Expenses for the project are paid to this
related party by Chamberlain. The total cost incurred in fiscal years 2015 and 2014 for the Holland
Expansion Project were $103,903 and $116,546, respectively.
Note 11 - Surplus Revenue Retention
The Operational Services Division of the Commonwealth of Massachusetts (the
“Commonwealth”) has promulgated regulations requiring that all not-for-profit entities engaged in the
provision of human and social service programs, by contract with state agencies, be subject to a revenue
retention policy. Under this policy, any surplus generated from contracts with the Commonwealth which
exceeds 5% of the current year’s Commonwealth revenues or cumulative surplus which exceeds 20% of
prior year Commonwealth revenues becomes a liability to the Commonwealth. Additionally, the
Commonwealth requires that providers take steps to segregate state attributed surpluses which fall below
5% as a segregated account within its unrestricted net assets.
As of August 31, 2015, the Organization’s state attributed deficit was ($5,823,480), of which, a
surplus of $70,599 is attributed to the year ended August 31, 2015.
Note 12 - Commitments and Contingencies
Unemployment Compensation - The Organization has elected to finance the costs of unemployment
compensation by reimbursing the Commonwealth for unemployment compensation paid by the
Commonwealth on behalf of the Organization. The election was made under the “Unemployment
Compensation Amendments of 1976” (Public Law 94-566). The Organization’s exposure to future
claims, as of August 31, 2015, cannot be reasonably estimated. As of August 31, 2015, there were no
liabilities due to the Commonwealth for unemployment claims paid to former employees of the
Organization. Reimbursements to the Commonwealth for the years ended August 31, 2015 and 2014
totaled $32,331 and $61,001, respectively, and are reported as payroll taxes on the accompanying
statement of functional expenses.

20

 FREDERIC L. CHAMBERLAIN CENTER, INC.
Notes to Financial Statements - Continued
August 31, 2015 and 2014
Note 12 - Commitments and Contingencies - Continued
Non-Compliance with ERISA Reporting Regulations - The Organization is required to comply with
ERISA reporting requirements as they pertain to the filing of Form 5500, an information return, for
certain pension plans. As of August 31, 2013, the Organization was not in compliance with these filing
requirements for two of its pension plans from fiscal year 2009 through fiscal year 2013. The
Department of Labor will likely assess fines for the late filing. At the time of the audit, management was
in the process of researching the records and requesting information from providers to complete the
filings.
Claims and legal actions are brought against the Organization during the normal course of
business. Management has taken the necessary steps to mitigate potential losses by obtaining insurance
coverage and engaging legal counsel. In the opinion of management, no claims or legal actions have
been asserted against the Organization which, individually or in the aggregate, will be in excess of its
insurance coverage.

21

 The Board of Trustees
Frederic L. Chamberlain Center, Inc.
Middleboro, Massachusetts
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF
FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING
STANDARDS
We have audited, in accordance with the auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government Auditing
Standards issued by the Comptroller General of the United States, the financial statements of Frederic L.
Chamberlain Center, Inc. (a nonprofit organization), which comprise the statement of financial position
as of August 31, 2015, and the related statements of activities, functional expenses, and cash flows for
the year then ended, and the related notes to the financial statements, and have issued our report thereon
dated February 23, 2016.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered Frederic L.
Chamberlain Center, Inc.’s internal control over financial reporting (internal control) to determine the
audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on
the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Frederic
L. Chamberlain Center, Inc.’s internal control. Accordingly, we do not express an opinion on the
effectiveness of Frederic L. Chamberlain Center, Inc.’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control such that there is a reasonable possibility that a material
misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a
timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control
that is less severe than a material weakness, yet important enough to merit attention by those charged
with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph
of this section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any
deficiencies in internal control that we consider to be material weaknesses. However, material
weaknesses may exist that have not been identified.

 Frederic L. Chamberlain Center, Inc.
Page Twenty-Three
Compliance and Other Matters
As part of obtaining reasonable assurance about whether Frederic L. Chamberlain Center, Inc.’s
financial statements are free of material misstatement, we performed tests of its compliance with certain
provisions of laws, regulations, contracts, and grants agreements, noncompliance with which could have
a direct and material effect on the determination of financial statement amounts. However, providing an
opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do
not express such an opinion. The results of our tests disclosed no instances of noncompliance or other
matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
entity’s internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the entity’s internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.

Boston, Massachusetts
February 23, 2016

 SUPPLEMENTARY INF ORMATION

ORGANIZATION SUPPLEMENTAL INFORMATION SCHEDULE A - Unaudited

ORGANIZATION: Frederic L. Chamberlain Center, Inc.

Total Organization

REVENUE

Total Organization

1R Contributions, Gifts, Legacies, Bequests
2R Gov. In-Kind/Capital Budget
3R
4R
5R
6R
7R
8R
9R
10R
11R
12R
13R
14R
15R
16R
17R
18R
19R
20R
21R
22R
23R
24R
25R
26R
27R
28R
29R
30R
31R
32R
33R
34R
35R
36R
37R
38R
39R
40R
41R
42R
43R
44R
45R
46R
47R
48R
49R
50R
51R
52R

XXXXXXXXXXX

Private IN-Kind
Total Contributions and In-Kind
Mass Gov. Grant
Other Grant (exclud. Fed.Direct)
Total Grants
Dept. of Mental Health (DMH)
Dept.of Developmental Services(DDS/DMR)
Dept. of Public Health (DPH)
Dept.of Children and Families (DCF/DSS)
Dept. of Transitional Assist (DTA/WEL)
Dept. of Youth Services (DYS)
Health Care Fin & Policy (HCF)-Contract
Health Care Fin & Policy (HCF)-UCP
MA. Comm. For the Blind (MCB)
MA. Comm. for Deaf & H H (MCD)
MA. Rehabilitation Commission (MRC)
MA. Off. for Refugees & Immigr.(ORI)

127,750

Fund Raising

Total All Prog

XXXXXXXXXXX

XXXXXXXXXXX

XXXXXXXXXXX

XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX

XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX

Dept.of Early Educ. & Care (EEC)-Voucher

Dept of Correction (DOC)
Dept. of Elementary & Secondary Educ. (DOE)

4,233,144
6,051,435

2,415,145
12,699,724

127,750
127,750

323,830
XXXXXXXXXXX

5,799

13,151,304
12,899,580
251,724

5,799
366,325
(360,526)

53R TOTAL REVENUE
54R TOTAL EXPENSE = 56E
55R OPERATING RESULTS

4,233,144
6,051,435

2,415,145
12,699,724

318,031

13,145,505
12,500,500
645,005

32,754
(32,754)

COMPENSATION DISCLOSURE
Enter all compensation (salary, benefit packages, vehicles, consultant payments,
loans, etc.) from the entity & its related parties/affiliates to organization principals. Attach schedule of non-salary items.
Reporting Entity Compensation

Name & Title

Salary

1C William Doherty, Executive Director
325,880
2C Jeanne Edwards, Chief Operating Officer
210,592
3C Sarah Norfleet, Program Development Director
156,612
4C Diane Wilson, Program Director
112,670
5C Melissa Connors, Director of Finance and Administration
125,129
MA. Surplus Revenue Retention
Starting Balance
Prior Year Ma. Revenue
3,835,039
(5,894,079)

Other
$
$
$

Compensation from Other Entities

Salary

Other

Accrual Amount

Liability Amt.

17,852
6,058
5,790

Expended Amount

Comm. of MA cost reimbursement overbilling (preliminary calc. subject to adjustment)

(5,834,128)

EXPENSE

FTE

1E Total Direct Prog.Staff FTE/Exp 101-138
2E Chief Executive Officer - FTE/Exp.

127,750

Dept.of Early Educ. & Care (EEC)-Contract

Parole Board (PAR)
Veteran's Services (VET)
Ex. Off. of Elder Affairs (ELD)
Div.of Housing & Community Develop(OCD)
POS Subcontract
Other Mass. State Agency POS
Mass State Agency Non - POS
Mass. Local Govt/Quasi-Govt. Entities
Non-Mass. State/Local Government
Direct Federal Grants/Contracts
Medicaid - Direct Payments
Medicaid - MBHP Subcontract
Medicare
Mass. Govt. Client Stipends
Client Resources
Mass. Publicly sponsored client offsets
Other Publicly sponsored client offsets
Private Client Fees (excluding 3rd Pty)
Private Client 3rd Pty/other offsets
Total Assistance and Fees
Federated Fundraising
Commercial Activities
Non-Charitable Revenue
Investment Revenue
Other Revenue
Allocated Admin (M&G) Revenue
Released Net Assets-Program
Released Net Assets-Equipment
Released Net Assets-Time

Admin.(M&G)

162.91
1.00

Expense

6,200,073
170,291

FY END:

Admin (M&G)
FTE

XXXX
1.00

Expense

XXXXXXXXXX
170,291

8/31/2015

Fund Raising
FTE

Expense

XXXX

XXXXXXXXXX

FEIN:

042593666

Total All Programs
FTE

162.91

Expense

6,200,073

Chief Financial Officer - FTE/Exp.
1.00
170,291
1.00
170,291
Accting/Clerical/Support FTE/Expense
10.06
832,608
9.56
806,125
0.50
26,483
Admin Maint/House-Grndskeeping FTE/Exp
Total Admin Employee FTE/Expense 410
12.06
1,173,190
11.56
1,146,707
0.50
26,483
Commercial Products & Svs/Mkting FTE/Exp
XXXX
XXXXXXXXXX
Total FTE/Salary/Wages
174.97
7,373,263
11.56
1,146,707
0.50
26,483
162.91
6,200,073
Payroll Taxes 150
554,061
98,623
455,438
Fringe Benefits 151
1,127,201
248,987
878,214
Accrual Adjustments
Total Employee Compensation & Rel. Exp.
9,054,525
1,494,317
26,483
7,533,725
Facility and Prog. Equip.Expenses 301, 390
Facility & Prog. Equip. Depreciation 301
63,556
24,333
39,223
Facility Operation/Maint./Furn.390
972,029
120,716
851,313
Facility General Liability Insurance 390
71,727
12,264
59,463
Total Occupancy
1,107,312
157,313
949,999
Direct Care Consultant 201
249,594
249,594
Temporary Help 202
Clients and Caregivers Reimb./Stipends 203
XXXXXXXXXX
XXXXXXXXXX
Subcontracted Direct Care 206
XXXXXXXXXX
XXXXXXXXXX
Staff Training 204
198,193
192,291
5,902
Staff Mileage / Travel 205
9,442
9,442
Meals 207
309,419
306
309,113
Client Transportation 208
XXXXXXXXXX
XXXXXXXXXX
Vehicle Expenses 208
128,809
33,895
94,914
Vehicle Depreciation 208
49,596
18,988
30,608
Incidental Medical /Medicine/Pharmacy 209
XXXXXXXXXX
XXXXXXXXXX
Client Personal Allowances 211
XXXXXXXXXX
XXXXXXXXXX
Provision Material Goods/Svs./Benefits 212
XXXXXXXXXX
XXXXXXXXXX
Direct Client Wages 214
XXXXXXXXXX
XXXXXXXXXX
Other Commercial Prod. & Svs. 214
Program Supplies & Materials 215
347,070
XXXXXXXXXX
XXXXXXXXXX
347,070
Non Charitable Expenses
Other Expense
Total Other Program Expense
1,292,123
254,922
1,037,201
Management Fees 410
XXXXXXXXXX
Fundraising Fees 410
XXXXXXXXXX
XXXXXXXXXX
Legal Fees 410
37,850
37,850
XXXXXXXXXX
Audit Fees 410
46,000
46,000
XXXXXXXXXX
Management Consultant 410
XXXXXXXXXX
Other Professional Fees & Other Admin. Expenses 410
557,234
264,120
293,114
Leased Office/Program Office Equip.410,390
Office Equipment Depreciation 410
Admin. Vehicle Expenses 410
XXXXXXXXXX
Admin. Vehicle Depreciation 410
XXXXXXXXXX
Directors & Officers Insurance 410
XXXXXXXXXX
Program Support 216
XXXXXXXXXX
Professional Insurance 410
Working Capital Interest 410
75,779
75,779
Total Direct Administrative Expense
716,863
423,749
293,114
Admin (M&G) Reporting Center Allocation
XXXXXXXXXX
(2,330,301)
6,271
2,324,029
Total Reimbursable & Fundraising Expense
12,170,823
32,754
12,138,068
Direct State/Federal Non-Reimbursable Expense
728,757
366,325
XXXXXXXXXX
362,432
Allocation of State/Fed Non-Reimbursable Expense
XXXXXXXXXX
TOTAL EXPENSE = 56R
12,899,580
366,325
32,754
12,500,500
Note to Readers : Please see Schedule B Note to Readers regarding appropriate Non-Reimbursable Exp.
NON-REIMBURSABLE EXPENSE DETAIL
1N Direct Employee Compensation & Related Exp.
195,890
195,890
XXXXXXXXXX
2N Direct Occupancy
348,263
6,673
XXXXXXXXXX
341,590
3N Direct Other Program/Operating
147,813
147,813
XXXXXXXXXX
4N Direct Subcontract Expense
XXXXXXXXXX
5N Direct Administrative Expense
XXXXXXXXXX
6N Direct Other Expense
3,019
3,019
XXXXXXXXXX
7N Direct Depreciation
33,772
12,930
XXXXXXXXXX
20,842
8N Total Direct Non-Reimbursable (must tie to 54E)
728,757
366,325
XXXXXXXXXX
362,432
9N Total Direct and Allocated Non-Reimbursable (54E+55E)
728,757
366,325
XXXXXXXXXX
362,432
10N Eligible Non-Reimb./Fundraising Exp. Revenue Offsets
323,830
5,799
XXXXXXXXXX
318,031
11N Capital Budget Revenue Adjustments
XXXXXXXXXX
12N Excess of Non-Reimb./Fundraising Expense over Offsets
404,927
360,526
XXXXXXXXXX
44,401
Description of Admin (M&G) Direct Non-Reimbursable Exp. See attached schedule
3E
4E
5E
6E
7E
8E
9E
10E
11E
12E
13E
14E
15E
16E
17E
18E
19E
20E
21E
22E
23E
24E
25E
26E
27E
28E
29E
30E
31E
32E
33E
34E
35E
36E
37E
38E
39E
40E
41E
42E
43E
44E
45E
46E
47E
48E
49E
50E
51E
52E
53E
54E
55E
56E

24

 ORGANIZATION: Frederic L. Chamberlain Center, Inc.

PROGRAM SUPPLEMENTAL INFORMATION SCHEDULE B - Unaudited

FY END:

8/31/2015

FEIN:

042593666

Description:
365 Residential Treatment
Catalog of Federal Domestic Assistance #:
B
http://www.cfda.gov/default.htm
Middleboro
MA
02346
# Weeks operated during audit period (e.g., 52): 52.00
# operating hours/week (e.g., 40): 168.00
(Number/Street)
(City)
(State)
(Zipcode)
Note to Readers: This schedule should be read in context with F.S. Notes and all other UFR information. In many instances the presence of significant planned to actual variances or non-reimbursable expenses (e.g., In-Kind donations) may be appropriate and desirable.
* Program Type codes: 21 = SPED; 22 = HCFP/Medicaid Class Rate; 23 = Negotiated Unit Rate; 24 = Negotiated Accomodations Rate; 25= Non-negotiated Accomodations Rate; 26 = Other Non-negotiated Unit Rate; 27 = Cost Reimbursement; NA = Not Applicable
REVENUE
0S
STAFFING_# hours/yr = 1.00 FTE:
2080
FTE
Salary/Wage
EXPENSE - ACTUAL/PLANNED
FTE
Actual
Planned
% Var
1R Contrib., Gifts, Leg., Bequests, Spec. Ev.
1S Program Director (UFR Title 102)
1.43
156,576
1E Total Direct Program Staff = 39S
153.06
5,746,478
5,750,000
-0.1 %
2R Gov. In-Kind/Capital Budget
2S Program Function Manager (UFR Title 101)
4.07
303,695
2E Chief Executive Officer
3R Private IN-Kind
3S Asst. Program Director (UFR Title 103)
0.72
63,598
3E Chief Financial Officer
4R Total Contribution and In-Kind
4S Supervising Professional (UFR Title 104)
4E Accting/Clerical Support
5R Mass Gov. Grant
127,750
5S Physician & Psychiatrist (UFR Title 105 & 121)
5E Admin Maint/House-Grndskeeping
6R Other Grant (exclud. Fed.Direct)
6S Physician Asst. (UFR Title 106)
6E Total Admin Employee
7R Total Grants
127,750
7S N. Midwife, N.P., Psych N.,N.A., R.N.- MA (Title 107)
7E Commerical products & Svs/Mkting
8R Dept. of Mental Health (DMH)
8S R.N. - Non Masters (UFR Title 108)
0.94
58,623
8E Total FTE/Salary/Wages
153.06
5,746,478
9R Dept.of Developmental Services(DDS/DMR)
9S L.P.N. (UFR Title 109)
1.60
77,138
9E Payroll Taxes 150
422,118
10R Dept. of Public Health (DPH)
10S Pharmacist (UFR Title 110)
10E Fringe Benefits 151
813,964
11R Dept.of Children and Families (DCF/DSS)
11S Occupational Therapist (UFR Title 111)
11E Accrual Adjustments
12R Dept. of Transitional Assist (DTA/WEL)
12S Physical Therapist (UFR Title 112)
12E Total Employee Compensation & Rel. Exp.
6,982,560
6,900,000
1.2 %
13R Dept. of Youth Services (DYS)
13S Speech / Lang. Pathol., Audiologist (UFR Title 113)
0.33
24,032
13E Facility and Prog. Equip.Expenses 301,390
14R Health Care Fin & Policy (HCF)-Contract
14S Dietician / Nutritionist (UFR Title 114)
14E Facility & Prog. Equip. Depreciation 301
36,353
15R Health Care Fin & Policy (HCF)-UCP
15S Spec. Education Teacher (UFR Title 115)
6.67
362,220
15E Facility Operation/Maint./Furn.390
812,409
16R MA. Comm. For the Blind (MCB)
16S Teacher (UFR Title 116)
10.60
548,424
16E Facility General Liability Insurance 390
55,113
17R MA. Comm. for Deaf & H H (MCD)
17S Day Care Director (UFR Title 117)
17E Total Occupancy
903,875
900,000
0.4 %
18R MA. Rehabilitation Commission (MRC)
18S Day Care Lead Teacher (UFR Title 118)
18E Direct Care Consultant 201
231,334
19R MA. Off. for Refugees & Immigr.(ORI)
19S Day Care Teacher (UFR Title 119)
19E Temporary Help 202
20R Dept.of Early Educ. & Care (EEC)-Contract
20S Day Care Asst. Teacher / Aide (UFR Title 120)
20E Clients and Caregivers Reimb./Stipends 203
21R Dept.of Early Educ. & Care (EEC)-Voucher
21S Psychologist - Doctorate (UFR Title 122)
21E Subcontracted Direct Care 206
22R Dept of Correction (DOC)
22S Clinician-(formerly Psych.Masters)(UFR Title 123)
22E Staff Training 204
5,469
23R Dept. of Elementary & Secondary Educ. (DOE)
23S Social Worker - L.I.C.S.W. (UFR Title 124)
1.33
113,256
23E Staff Mileage / Travel 205
24R Parole Board (PAR)
24S Social Worker - L.C.S.W., L.S.W (UFR Title 125 & 126)
24E Meals 207
286,498
25R Veteran's Services (VET)
25S Licensed Counselor (UFR Title 127)
25E Client Transportation 208
26R Ex. Off. of Elder Affairs (ELD)
26S Cert. Voc. Rehab. Counselor (UFR Title 128)
26E Vehicle Expenses 208
87,970
27R Div.of Housing & Community Develop(OCD)
27S Cert. Alch. &/or Drug Abuse Counselor (UFR Title 129)
27E Vehicle Depreciation 208
28,369
28R POS Subcontract
28S Counselor (UFR Title 130)
28E Incidental Medical /Medicine/Pharmacy 209
29R Other Mass. State Agency POS
29S Case Worker / Manager - Masters (UFR Title 131)
8.37
401,492
29E Client Personal Allowances 211
30R Mass State Agency Non - POS
30S Case Worker / Manager (UFR Title 132)
30E Provision Material Goods/Svs./Benefits 212
31R Mass. Local Govt/Quasi-Govt. Entities
3,374,654 31S Direct Care / Prog. Staff Superv. (UFR Title 133)
6.08
270,526
31E Direct Client Wages 214
32R Non-Mass. State/Local Government
6,051,435 32S Direct Care / Prog. Staff III (UFR Title 134)
1.00
45,080
32E Other Commercial Prod. & Svs. 214
33R Direct Federal Grants/Contracts
33S Direct Care / Prog. Staff II (UFR Title 135)
97.80
2,868,952
33E Program Supplies & Materials 215
321,678
34R Medicaid - Direct Payments
34S Direct Care / Prog. Staff I (UFR Title 136)
34E Non Charitable Expenses
35R Medicaid - MBHP Subcontract
35S Prog. Secretarial / Clerical Staff (UFR Title 137)
4.19
149,714
35E Other Expense
36R Medicare
36S Maintainence, House/Groundskeeping, Cook 138
7.93
303,150
36E Total Other Program Expense
961,318
950,000
1.2 %
37R Mass. Govt. Client Stipends
37S Direct Care / Driver Staff (UFR Title 138)
42E Other Professional Fees & Other Admin. Exp. 410
271,670
38R Client Resources
38S Direct Care Overtime, Shift Differential and Relief
XXXXXX
43E Leased Office/Program Office Equip.410,390
39R Mass. spon.client SF/3rd Pty offsets
39S Total Direct Program Staff = 1E
153.06
5,746,478 44E Office Equipment Depreciation 410
40R Other Publicly sponsored client offsets
48E Program Support 216
41R Private Client Fees (excluding 3rd Pty)
2,415,145
SERVICE STATISTICS
49E Professional Insurance 410
42R Private Client 3rd Pty/other offsets
1SS
Enter defined unit of service:
Bed Days
50E Working Capital Interest 410
43R Total Assistance and Fees
11,841,234 2SS
Enter total unit capacity:
35,770
51E Total Direct Administrative Expense
271,670
350,000
-22.4 %
44R Federated Fundraising
Undup # # service units 52E Admin (M&G) Reporting Center Allocation
2,159,539
2,160,000
0.0 %
45R Commercial Activities
Clients
delivered
53E Total Reimbursable Expense
11,278,962
11,260,000
0.2 %
46R Non-Charitable Revenue
3SS OSD's Program
Publicly sponsored clients:
103
28,066 54E Direct State/Federal Non-Reimbursable Expense
312,539
325,000
-3.8 %
47R Investment Revenue
4SS Performance Report (D-1
Privately sponsored clients:
32
6,823 55E Allocation of State/Fed Non-Reimbursable Expense
48R Other Revenue
318,031 5SS Internet filing system)
Free Care clients:
56E TOTAL EXPENSE
11,591,501
11,585,000
0.1 %
49R Allocated Admin (M&G) Revenue
6SS suspended for FY '08
Total:
135
34,889 57E TOTAL REVENUE = 53R
12,287,015
12,000,000
2.4 %
50R Released Net Assets-Program
7SS filings.
58E OPERATING RESULTS
695,514
415,000
51R Released Net Assets-Equipment
CRE Preliminary Calculation of Cost Reimb. Excess Rev. *
* (subject to OSD adjustment )
52R Released Net Assets-Time
MASSACHUSETTS CONTRACT INFORMATION
NON-REIMBURSABLE EXPENSE DETAIL
Description
53R Total Revenue = 57E
12,287,015
Dept
Contract ID -11 Characters MMARS Code
1N Direct Employee Compensation & Related Exp.
1C
_
X
2N Direct Occupancy
293,222
related party rent in excess of cost
SUBCONTRACTED DIRECT CARE EXPENSE DETAIL
2C
_
X
3N Direct Other Program/Operating
Subcontractor Name
FEIN
Expense Amt.
3C
_
X
4N Direct Subcontract Expense
1SDC
4C
_
X
5N Direct Administrative Expense
2SDC
5C
_
X
6N Direct Other Expense
3SDC
POS SUBCONTRACT INFORMATION
7N Direct Depreciation
19,317
Luxury vehicle depreciation
4SDC
State Dept
Payor Name
Payor's FEIN
8N Total Direct Non-Reimbursable (Tie to 54E)
312,539
(Any Excess of Non-Reimbursable Expense over Eligible
5SDC
1PS
9N Total Direct and Allocated Non-Reimb. (54E+55E)
312,539
Revenue Offsets is subject to recoupment where the
2PS
10N Eligible Non-Reimbursable Exp. Revenue Offsets
318,031
program is purchased by the Commonwealth and must be
Comm. Of MA Surplus Rev. Retention Share
110,460 3PS
11N Capital Budget Revenue Adjustment
recognized as a liability on the Financial Statements.)
12N Excess of Non-Reimbursable Expense Over Offsets
(5,492)
PREPARER COMMENTS:
UFR Program Number: 02
*Program Type: 21

Program Name: 365 Residential Treatment

Program Address: One Pleasant Street

25

 PROGRAM SUPPLEMENTAL INFORMATION SCHEDULE B - Unaudited

ORGANIZATION: Frederic L. Chamberlain Center, Inc.
UFR Program Number: 04
*Program Type: 26

Program Name: Approved Day School Program

Approved Day School Program

Description:

FY END:

Catalog of Federal Domestic Assistance #:

http://www.cfda.gov/default.htm
# Weeks operated during audit period (e.g., 52): 52.00

Program Address: One Pleasant Street

8/31/2015

FEIN:

042593666
B

Middleboro
MA
02346
# operating hours/week (e.g., 40): 40.00
(City)
(State)
(Zipcode)
Note to Readers: This schedule should be read in context with F.S. Notes and all other UFR information. In many instances the presence of significant planned to actual variances or non-reimbursable expenses (e.g., In-Kind donations) may be appropriate and desirable.
* Program Type codes: 21 = SPED; 22 = HCFP/Medicaid Class Rate; 23 = Negotiated Unit Rate; 24 = Negotiated Accomodations Rate; 25= Non-negotiated Accomodations Rate; 26 = Other Non-negotiated Unit Rate; 27 = Cost Reimbursement; NA = Not Applicable
REVENUE
0S
STAFFING_# hours/yr = 1.00 FTE:
2080
FTE
Salary/Wage
EXPENSE - ACTUAL/PLANNED
FTE
Actual
Planned
% Var
1R Contrib., Gifts, Leg., Bequests, Spec. Ev.
1S Program Director (UFR Title 102)
0.25
24,888
1E Total Direct Program Staff = 39S
9.85
453,595
450,000
0.8 %
2R Gov. In-Kind/Capital Budget
2S Program Function Manager (UFR Title 101)
0.38
28,440
2E Chief Executive Officer
3R Private IN-Kind
3S Asst. Program Director (UFR Title 103)
0.08
6,995
3E Chief Financial Officer
4R Total Contribution and In-Kind
4S Supervising Professional (UFR Title 104)
4E Accting/Clerical Support
5R Mass Gov. Grant
5S Physician & Psychiatrist (UFR Title 105 & 121)
5E Admin Maint/House-Grndskeeping
6R Other Grant (exclud. Fed.Direct)
6S Physician Asst. (UFR Title 106)
6E Total Admin Employee
7R Total Grants
7S N. Midwife, N.P., Psych N.,N.A., R.N.- MA (Title 107)
7E Commerical products & Svs/Mkting
8R Dept. of Mental Health (DMH)
8S R.N. - Non Masters (UFR Title 108)
0.06
3,467
8E Total FTE/Salary/Wages
9.85
453,595
9R Dept.of Developmental Services(DDS/DMR)
9S L.P.N. (UFR Title 109)
0.10
4,705
9E Payroll Taxes 150
33,320
10R Dept. of Public Health (DPH)
10S Pharmacist (UFR Title 110)
10E Fringe Benefits 151
64,250
11R Dept.of Children and Families (DCF/DSS)
11S Occupational Therapist (UFR Title 111)
11E Accrual Adjustments
12R Dept. of Transitional Assist (DTA/WEL)
12S Physical Therapist (UFR Title 112)
12E Total Employee Compensation & Rel. Exp.
551,165
550,000
0.2 %
13R Dept. of Youth Services (DYS)
13S Speech / Lang. Pathol., Audiologist (UFR Title 113)
13E Facility and Prog. Equip.Expenses 301,390
14R Health Care Fin & Policy (HCF)-Contract
14S Dietician / Nutritionist (UFR Title 114)
14E Facility & Prog. Equip. Depreciation 301
2,870
15R Health Care Fin & Policy (HCF)-UCP
15S Spec. Education Teacher (UFR Title 115)
0.82
44,632
15E Facility Operation/Maint./Furn.390
38,904
16R MA. Comm. For the Blind (MCB)
16S Teacher (UFR Title 116)
1.31
67,576
16E Facility General Liability Insurance 390
4,350
17R MA. Comm. for Deaf & H H (MCD)
17S Day Care Director (UFR Title 117)
17E Total Occupancy
46,124
50,000
-7.8 %
18R MA. Rehabilitation Commission (MRC)
18S Day Care Lead Teacher (UFR Title 118)
18E Direct Care Consultant 201
18,260
19R MA. Off. for Refugees & Immigr.(ORI)
19S Day Care Teacher (UFR Title 119)
19E Temporary Help 202
20R Dept.of Early Educ. & Care (EEC)-Contract
20S Day Care Asst. Teacher / Aide (UFR Title 120)
20E Clients and Caregivers Reimb./Stipends 203
21R Dept.of Early Educ. & Care (EEC)-Voucher
21S Psychologist - Doctorate (UFR Title 122)
21E Subcontracted Direct Care 206
22R Dept of Correction (DOC)
22S Clinician-(formerly Psych.Masters)(UFR Title 123)
2.95
124,098
22E Staff Training 204
433
23R Dept. of Elementary & Secondary Educ. (DOE)
23S Social Worker - L.I.C.S.W. (UFR Title 124)
0.26
21,770
23E Staff Mileage / Travel 205
24R Parole Board (PAR)
24S Social Worker - L.C.S.W., L.S.W (UFR Title 125 & 126)
24E Meals 207
22,615
25R Veteran's Services (VET)
25S Licensed Counselor (UFR Title 127)
25E Client Transportation 208
26R Ex. Off. of Elder Affairs (ELD)
26S Cert. Voc. Rehab. Counselor (UFR Title 128)
26E Vehicle Expenses 208
6,944
27R Div.of Housing & Community Develop(OCD)
27S Cert. Alch. &/or Drug Abuse Counselor (UFR Title 129)
27E Vehicle Depreciation 208
2,239
28R POS Subcontract
28S Counselor (UFR Title 130)
28E Incidental Medical /Medicine/Pharmacy 209
29R Other Mass. State Agency POS
29S Case Worker / Manager - Masters (UFR Title 131)
29E Client Personal Allowances 211
30R Mass State Agency Non - POS
30S Case Worker / Manager (UFR Title 132)
30E Provision Material Goods/Svs./Benefits 212
31R Mass. Local Govt/Quasi-Govt. Entities
858,490 31S Direct Care / Prog. Staff Superv. (UFR Title 133)
31E Direct Client Wages 214
32R Non-Mass. State/Local Government
32S Direct Care / Prog. Staff III (UFR Title 134)
32E Other Commercial Prod. & Svs. 214
33R Direct Federal Grants/Contracts
33S Direct Care / Prog. Staff II (UFR Title 135)
1.72
52,026
33E Program Supplies & Materials 215
25,392
34R Medicaid - Direct Payments
34S Direct Care / Prog. Staff I (UFR Title 136)
34E Non Charitable Expenses
35R Medicaid - MBHP Subcontract
35S Prog. Secretarial / Clerical Staff (UFR Title 137)
0.48
16,972
35E Other Expense
36R Medicare
36S Maintainence, House/Groundskeeping, Cook 138
1.44
58,026
36E Total Other Program Expense
75,883
75,000
1.2 %
37R Mass. Govt. Client Stipends
37S Direct Care / Driver Staff (UFR Title 138)
42E Other Professional Fees & Other Admin. Exp. 410
21,444
38R Client Resources
38S Direct Care Overtime, Shift Differential and Relief
XXXXXX
43E Leased Office/Program Office Equip.410,390
39R Mass. spon.client SF/3rd Pty offsets
39S Total Direct Program Staff = 1E
9.85
453,595 44E Office Equipment Depreciation 410
40R Other Publicly sponsored client offsets
48E Program Support 216
41R Private Client Fees (excluding 3rd Pty)
SERVICE STATISTICS
49E Professional Insurance 410
42R Private Client 3rd Pty/other offsets
1SS
Enter defined unit of service:
Days
50E Working Capital Interest 410
43R Total Assistance and Fees
858,490 2SS
Enter total unit capacity:
5,400
51E Total Direct Administrative Expense
21,444
20,000
7.2 %
44R Federated Fundraising
Undup # # service units 52E Admin (M&G) Reporting Center Allocation
164,490
165,000
-0.3 %
45R Commercial Activities
Clients
delivered
53E Total Reimbursable Expense
859,106
860,000
-0.1 %
46R Non-Charitable Revenue
3SS OSD's Program
Publicly sponsored clients:
28
3,299 54E Direct State/Federal Non-Reimbursable Expense
49,893
%
47R Investment Revenue
4SS Performance Report (D-1
Privately sponsored clients:
55E Allocation of State/Fed Non-Reimbursable Expense
48R Other Revenue
5SS Internet filing system)
Free Care clients:
56E TOTAL EXPENSE
908,999
860,000
5.7 %
49R Allocated Admin (M&G) Revenue
6SS suspended for FY '08
Total:
28
3,299 57E TOTAL REVENUE = 53R
858,490
860,000
-0.2 %
50R Released Net Assets-Program
7SS filings.
58E OPERATING RESULTS
(50,509)
51R Released Net Assets-Equipment
CRE Preliminary Calculation of Cost Reimb. Excess Rev. *
* (subject to OSD adjustment )
52R Released Net Assets-Time
MASSACHUSETTS CONTRACT INFORMATION
NON-REIMBURSABLE EXPENSE DETAIL
Description
53R Total Revenue = 57E
858,490
Dept
Contract ID -11 Characters MMARS Code
1N Direct Employee Compensation & Related Exp.
1C
_
X
2N Direct Occupancy
48,368
related party rent in excess of cost
SUBCONTRACTED DIRECT CARE EXPENSE DETAIL
2C
_
X
3N Direct Other Program/Operating
Subcontractor Name
FEIN
Expense Amt.
3C
_
X
4N Direct Subcontract Expense
1SDC
4C
_
X
5N Direct Administrative Expense
2SDC
5C
_
X
6N Direct Other Expense
3SDC
POS SUBCONTRACT INFORMATION
7N Direct Depreciation
1,525
Luxury vehicle depreciation
4SDC
State Dept
Payor Name
Payor's FEIN
8N Total Direct Non-Reimbursable (Tie to 54E)
49,893
(Any Excess of Non-Reimbursable Expense over Eligible
5SDC
1PS
9N Total Direct and Allocated Non-Reimb. (54E+55E)
49,893
Revenue Offsets is subject to recoupment where the
2PS
10N Eligible Non-Reimbursable Exp. Revenue Offsets
program is purchased by the Commonwealth and must be
Comm. Of MA Surplus Rev. Retention Share
(50,509) 3PS
11N Capital Budget Revenue Adjustment
recognized as a liability on the Financial Statements.)
12N Excess of Non-Reimbursable Expense Over Offsets
49,893
PREPARER COMMENTS:
(Number/Street)

26

 FREDERIC L. CHAMBERLAIN CENTER, INC.
Federal ID Number: 04-2593666
Notes to Uniform Financial Report
For the Year Ended August 31, 2015

Line 42E - Other Professional Fees and Administrative Expenses:
School Programs
$
66,915
5,088
62,893
30,407
48,108
33,049
18,798
4,766
20,722
4,498
(2,130)
$
293,114

Other Professional Fees
Advertising and Program Development Costs
Maintenance
Financial Services Fees
Telephone and Communications
Computer Supplies and Upgrades
Office Supplies and Expenses
Dues and Subscriptions
Equipment Rental
Postage and Shipping
Miscellaneous Expense

Administrative
55,719
84,749
824
28,024
4,897
13,563
18,876
21,054
982
4,442
30,990
$
264,120

Fundraising
$
$
-

Administrative
5,799
$
5,799

Fundraising
$
$
-

Administrative
195,890
6,673
103,903
43,910
3,019
12,930
$
366,325

Fundraising
$
$
-

$

$

$

Total
122,634
89,837
63,717
58,431
53,005
46,612
37,674
25,820
21,704
8,940
28,860
557,234

Line 48R - Other Revenue
School Programs
$
184,652
133,379
$
318,031

Interest on Related Party Notes Receivable
One to One Coverage
Miscellaneous Revenues

$

$

$

Total
5,799
184,652
133,379
323,830

Line 54E - Non-Reimbursable Expenses:
UFR Line
1N
2N
3N
3N
6N
7N

Non-reimbursable salary and wages
Related party rent in excess of costs
Foreign expansion costs
Bad Debt - Uncollected tuition
Luxury vehicle interest expense
Depreciation expense on luxury vehicles

School Programs
$
341,590
20,842
$
362,432

$

Passenger Vehicle Disclosure

Make
Model
Year
Purchase Price
Date of Purchase
Primary Use
Garaged
Usage this Year

Mercedes
ML550

Jeep
Grand Cherokee

2012
$58,268.71
3/9/2012
Administration
W. Barnstable, MA
9/1/14 to 8/31/15

2011
$32,900
5/26/2011
Administration
West Barnstable, MA
9/1/14 to 8/31/15

GMC
Yukon
2011
$53,920
6/16/2011
Program
Kingston, MA
9/1/14 to 8/31/15

Compensation Disclosure - Other Compensation
Personal Use of
Vehicle
William Doherty
Jeanne Edwards
Sarah Norfleet
Diane Wilson
Melissa Connors

$
$
$
$
$

17,852
6,058
5,790
-

Total
$
$
$
$
$

GMC
Acadia

17,852
6,058
5,790
-

27

2011
$47,376
6/16/2011
Admissions
New Bedford, MA
9/1/14 to 8/31/15

$

$

Total
195,890
348,263
103,903
43,910
3,019
33,772
728,757

 BOARD OF ACKNOWLEDGEMENT LETTER

We the Board of Directors of Frederic L. Chamberlain Center, Inc., met on
February 10, 2016 and have voted to recognize and accept the representations of
management and the expression of Opinions by Feeley Driscoll, PC. as
embodied in the Basic Financial Statements, Supplementary and Subsidiary
Financial Statements and Schedules and Independent Auditor?s Report (UFR) for
the year ended August 31, 2015.

In addition, we, the Board of Directors of Frederic L. Chamberlain Center, Inc.,
hereby certify under penalty of perjury that to the best of the members of the
Board of Directors? knowledge, all material related party relationships and
auditing standards, and other representations made by management are accurate
and have been correctly and completely disclosed as required in the notes to the
financial statements and schedules of the UFR for the period ended August 31,
2015.

Signatory for Board of Directors: 

Title: hail-Mar? ,4qu+ am! ?uency, 

Date; B/lg/l?

(I C,