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Nonprofiteer
← KEY PROGRAM INCORPORATED

Form 990 for tax year 2023

Filed by KEY PROGRAM INCORPORATED.

Totals

Total revenue
$53,652,135
Total expenses
$44,214,680
Contributions and grants received
$141,121
Grants paid
$521,000
Program service revenue
$52,079,371
Investment income
$1,431,643
Other revenue
$0
Total assets, end of year
$41,821,932
Total liabilities, end of year
$10,464,918
Net assets or fund balances, end of year
$31,357,014
Program services expenses (Part IX)
$39,055,561
Management and general expenses
$5,093,350
Fundraising expenses
$65,769
Program service expenses (Part III)
$39,055,561

Program services were 88.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $141,121

  • 2a · Program service revenue: CLIENT FEES

    total $52,079,371 · related or exempt $52,079,371

  • 3 · Investment income

    total $954,740 · excluded $954,740

  • 7a · Gross sales of assets other than inventory

    securities $1,094,718 · other assets $507,986

  • 7b · Less cost or other basis and sales expenses

    securities $1,077,801 · other assets $48,000

  • 7c · Gain or loss

    securities $16,917 · other assets $459,986

  • 7d · Net gain or loss

    total $476,903 · excluded $476,903

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $521,000 · program services $521,000

  • 5 · Compensation of officers, directors and key employees

    total $1,657,997 · program services $1,000,540 · management and general $657,457

  • 7 · Other salaries and wages

    total $25,790,430 · program services $23,695,345 · management and general $2,076,449 · fundraising $18,636

  • 8 · Pension plan contributions

    total $849,430 · program services $633,488 · management and general $214,450 · fundraising $1,492

  • 9 · Other employee benefits

    total $4,578,204 · program services $4,128,657 · management and general $448,331 · fundraising $1,216

  • 10 · Payroll taxes

    total $2,110,656 · program services $1,927,635 · management and general $181,570 · fundraising $1,451

  • 11b · Fees: legal

    total $30,486 · management and general $30,486

  • 11c · Fees: accounting

    total $60,000 · management and general $60,000

  • 11d · Fees: lobbying

    total $60,000 · management and general $60,000

  • 11f · Fees: investment management

    total $27,624 · management and general $27,624

  • 11g · Fees: other

    total $901,919 · program services $805,596 · management and general $96,214 · fundraising $109

  • 12 · Advertising and promotion

    total $422,244 · program services $403,635 · management and general $18,609

  • 13 · Office expenses

    total $546,047 · program services $368,782 · management and general $135,584 · fundraising $41,681

  • 14 · Information technology

    total $229,674 · management and general $229,674

  • 16 · Occupancy

    total $3,529,800 · program services $3,087,938 · management and general $441,862

  • 17 · Travel

    total $535,534 · program services $507,139 · management and general $27,687 · fundraising $708

  • 19 · Conferences, conventions and meetings

    total $237,536 · program services $31,080 · management and general $206,456

  • 22 · Depreciation, depletion and amortization

    total $274,095 · program services $234,095 · management and general $40,000

  • 23 · Insurance

    total $474,446 · program services $333,792 · management and general $140,654

  • 24a · Other expenses: MEDICATION, SHELTER, CL

    total $1,068,038 · program services $1,068,038

  • 24b · Other expenses: RECREATIONAL, EDUCATION

    total $309,520 · program services $308,801 · management and general $243 · fundraising $476

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $17,575,891 · end of year $18,323,627

  • 4 · Accounts receivable

    beginning of year $3,728,734 · end of year $4,501,555

  • 9 · Prepaid expenses and deferred charges

    beginning of year $101,319 · end of year $60,501

  • 10a · Land, buildings and equipment: cost or other basis

    $8,592,711

  • 10b · Land, buildings and equipment: accumulated depreciation

    $5,549,299

  • 10c · Land, buildings and equipment, net

    beginning of year $2,764,223 · end of year $3,043,412

  • 11 · Investments: publicly traded securities

    beginning of year $5,594,016 · end of year $13,271,707

  • 15 · Other assets

    beginning of year $1,179,678 · end of year $2,621,130

  • 17 · Accounts payable and accrued expenses

    beginning of year $7,498,738 · end of year $7,793,002

  • 19 · Deferred revenue

    beginning of year $983,162 · end of year $162,568

  • 21 · Escrow or custodial account liability

    beginning of year $2,768 · end of year $2,768

  • 25 · Other liabilities

    beginning of year $1,035,473 · end of year $2,506,580

  • 27 · Net assets without donor restrictions

    beginning of year $21,423,720 · end of year $31,357,014

Mission and programs · 2023

Mission

KEY'S MISSION IS TO ASSIST CHILDREN AND THEIR FAMILIES IN DEVELOPING POSITIVE LIFE SKILLS SO THEY MAY PURSUE PRODUCTIVE AND REWARDING LIVES.

Activities or mission (Part I)

ASSIST CHILDREN AND THEIR FAMILIES IN DEVELOPING POSITIVE LIFE SKILLS SO THEY MAY PURSUE PRODUCTIVE AND REWARDING LIVES.

  • OUTREACH AND TRACKING, FAMILY SUPPORT CENTERS- CARE IS PROVIDED WHILE THE CLIENT LIVES AT HOME, IN A FOSTER HOME, IN A KINSHIP HOME OR INDEPENDENTLY. CLIENTS ARE FROM THE CHILD WELFARE, MENTAL HEALTH AND JUVENILE JUSTICE SYSTEM. STAFF'S PRIMARY PURPOSE IS TO PROVIDE STRENGTH-BASED, FAMILY-FOCUSED, AND TRAUMA-INFORMED SERVICES IN ALL AREAS OF A YOUTH'S AND FAMILY'S LIFE THROUGH STRUCTURE, SUPPORT, ADVOCACY AND SUPERVISION. DURING THE CURRENT YEAR, KEY PROVIDED SERVICES TO 769 YOUTHS.

    Expenses $9,460,188 · Grants $521,000 · Revenue $10,473,120

  • RESIDENTIAL TREATMENT PROGRAM - KEY PROVIDES A FULL RANGE OF RESIDENTIAL SERVICES TO ADOLESCENTS AND YOUNG ADULTS FROM THE CHILD WELFARE, JUVENILE JUSTICE, AND MENTAL HEALTH SYSTEMS, WITH LENGTHS OF STAY VARYING FROM 3 TO 18 MONTHS. SERVICES INCLUDE EDUCATION, INDIVIDUAL, GROUP AND FAMILY COUNSELING, BEHAVIOR MANAGEMENT, RECREATIONAL ACTIVITIES, ADVOCACY AND LIFE SKILLS TRAINING, INCLUDING INDEPENDENT LIVING. DURING THE CURRENT YEAR, KEY PROVIDED SERVICES TO A TOTAL OF 89 ADOLESCENTS AND YOUNG ADULTS.

    Expenses $15,215,058 · Revenue $18,966,245

  • SHELTER PROGRAM - THIS PROGRAM OFFERS EMERGENCY PLACEMENT SERVICES FOR RUNAWAYS, TRUANTS, JUVENILE OFFENDERS, ABUSED AND NEGLECTED YOUTH. CARE IS DELIVERED IN A FACILITY. DURING THE CURRENT YEAR, KEY PROVIDED THESE SERVICES TO A TOTAL OF 294 YOUTHS.

    Expenses $8,685,958 · Revenue $13,768,835

  • FAMILY NETWORKS - FAMILY NETWORKS IS A CARE MANAGEMENT PROGRAM FOR CHILD WELFARE RECIPIENTS. UNDER THIS PROGRAM, KEY DIRECTS THE CARE MANAGEMENT OF CHILDREN AND FAMILIES WITH PROVIDERS FOR RESIDENTIAL, AFTERCARE, AND SPECIALIZED FAMILY SUPPORT SERVICES. DURING THE CURRENT YEAR, KEY PROVIDED THESE SERVICES TO A TOTAL OF 4,367 FAMILIES.

    Expenses $3,456,151 · Revenue $6,548,650

  • MENTAL HEALTH CLINIC - KEY PROVIDES A FULL RANGE OF OUTPATIENT MENTAL HEALTH SERVICES TO ADOLESCENTS AND THEIR FAMILIES INCLUDING INDIVIDUAL AND GROUP THERAPY, ASSESSMENT AND DIAGNOSTIC TESTING. DURING THE CURRENT YEAR, KEY PROVIDED THESE SERVICES TO A TOTAL OF 581 FAMILIES.

    Expenses $2,238,206 · Revenue $2,322,521

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • TAMMY MELLO

    PRESIDENT & CEO

    Total calculated
    $312,590
    From this org
    $288,095
    From related orgs
    $0
    Other
    $24,495
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $280,355
    Bonus
    $0
    Other
    $7,740
    Deferred
    $0
    Nontaxable benefits
    $24,495
    Filer's total
    $312,590

  • EDWARD FELDSTEIN ESQ

    CHAIRMAN AND CLERK

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • HOWARD COREY

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • MARIE AHERN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • RONALD ARDINE

    DIRECTOR (AS OF 4/24)

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • ALLISON BERNIER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • MICHAEL C CUSCIA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • JOSEPH IMBRIANI ESQ CPA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • WILLIAM LYTTLE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DINO MANCINI

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • JAMES MUSGROVE

    DIRECTOR (AS OF 12/23)

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • HOPE HASLAM STRAUGHAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • MICHAEL WORONKA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DAVID BURKE

    CHIEF FINANCIAL OFFICER

    Total calculated
    $235,930
    From this org
    $204,999
    From related orgs
    $0
    Other
    $30,931
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $204,999
    Bonus
    $0
    Other
    $0
    Deferred
    $6,685
    Nontaxable benefits
    $24,246
    Filer's total
    $235,930

  • PATRICIA DEDORA-ST GERMAIN

    CHIEF OPERATING OFFICER (TO 11/23)

    Total calculated
    $159,043
    From this org
    $148,174
    From related orgs
    $0
    Other
    $10,869
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $148,174
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $10,869
    Filer's total
    $159,043

  • MICHAEL MURRAY

    CHIEF OPERATING OFFICER (AS OF 2/24)

    Total calculated
    $0
    Hours/week
    40

  • MICHAEL GOODWIN

    DIRECTOR WESTERN MA OPS

    Total calculated
    $367,242
    From this org
    $305,550
    From related orgs
    $0
    Other
    $61,692
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $300,067
    Bonus
    $0
    Other
    $5,483
    Deferred
    $28,823
    Nontaxable benefits
    $32,869
    Filer's total
    $367,242

  • PATRICIA FOKAS

    DIRECTOR HUMAN RESOURCES

    Total calculated
    $254,489
    From this org
    $198,251
    From related orgs
    $0
    Other
    $56,238
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $198,251
    Bonus
    $0
    Other
    $0
    Deferred
    $18,494
    Nontaxable benefits
    $37,744
    Filer's total
    $254,489

  • PAULA STAHL

    DIRECTOR OF CHILDRENS CHARTER

    Total calculated
    $185,539
    From this org
    $157,207
    From related orgs
    $0
    Other
    $28,332
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $157,207
    Bonus
    $0
    Other
    $0
    Deferred
    $14,400
    Nontaxable benefits
    $13,932
    Filer's total
    $185,539

  • JACK ARAUJO

    CONTROLLER

    Total calculated
    $209,587
    From this org
    $162,365
    From related orgs
    $0
    Other
    $47,222
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $162,365
    Bonus
    $0
    Other
    $0
    Deferred
    $15,583
    Nontaxable benefits
    $31,639
    Filer's total
    $209,587

  • MICHAEL BRENNAN

    DIRECTOR OF CENTRAL

    Total calculated
    $179,802
    From this org
    $151,859
    From related orgs
    $0
    Other
    $27,943
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,859
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $27,943
    Filer's total
    $179,802

  • MARY MALONE

    RECRUITER

    Total calculated
    $186,060
    From this org
    $144,206
    From related orgs
    $0
    Other
    $41,854
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $144,206
    Bonus
    $0
    Other
    $0
    Deferred
    $15,105
    Nontaxable benefits
    $26,749
    Filer's total
    $186,060

  • LYNN MEFFEN

    CLINICIAN

    Total calculated
    $184,964
    From this org
    $142,622
    From related orgs
    $0
    Other
    $42,342
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $142,622
    Bonus
    $0
    Other
    $0
    Deferred
    $14,892
    Nontaxable benefits
    $27,450
    Filer's total
    $184,964

  • KAREN FLANERY

    DIRECTOR OF AGENCY CLINICAL SERVICES

    Total calculated
    $178,911
    From this org
    $132,854
    From related orgs
    $0
    Other
    $46,057
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $132,854
    Bonus
    $0
    Other
    $0
    Deferred
    $11,430
    Nontaxable benefits
    $34,627
    Filer's total
    $178,911

  • MATTHEW STEVENS

    CLINICIAN

    Total calculated
    $172,642
    From this org
    $130,586
    From related orgs
    $0
    Other
    $42,056
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $130,586
    Bonus
    $0
    Other
    $0
    Deferred
    $10,052
    Nontaxable benefits
    $32,004
    Filer's total
    $172,642

  • SCOTT BRUM

    DIRECTOR OF SE & RI

    Total calculated
    $149,886
    From this org
    $127,385
    From related orgs
    $0
    Other
    $22,501
    Hours/week
    40

  • MEGHAN BAILEY

    DIRECTOR OF CENTRAL/NW

    Total calculated
    $172,311
    From this org
    $125,602
    From related orgs
    $0
    Other
    $46,709
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,602
    Bonus
    $0
    Other
    $0
    Deferred
    $12,377
    Nontaxable benefits
    $34,332
    Filer's total
    $172,311

  • TRI PHAM

    IT MANAGER

    Total calculated
    $147,465
    From this org
    $104,456
    From related orgs
    $0
    Other
    $43,009
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Tax indemnification and gross-up payments
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
THE ORGANIZATION PAYS THE EMPLOYEE FICA AND MEDICARE TAX FOR EMPLOYEES WHO WERE EMPLOYED AT KEY WHEN THE LAW CHANGED REQUIRING NOT-FOR-PROFIT ORGANIZATIONS TO PARTICIPATE IN THE FICA PROGRAM.
PART I, LINE 4B
MICHAEL GOODWIN

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • ALTERNATIVES FOR YOUTH FOUNDATION INC

    501(C)(3) · PROVIDE SUPPORT TO PROGRAMS AND ACTIVITIES OF THE KEY PROGRAM INCORPORATED · MA · controlled entity

    Directly controlled by THE KEY PROGRAM INCORPORATED

Provenance

Return type
form_990
Tax year
2023
Filed
12 November 2024
IRS schema version
2023v5.1
Source object
202403189349300740

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