Wayside Youth & Family Support Network in Framingham, Massachusetts (MA)

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Wayside Youth & Family Support Network
Employer Identification Number (EIN)042630450
Name of OrganizationWayside Youth & Family Support Network
Address1 Frederick Abbott Way, Framingham, MA 01701-7992
ActivitiesCare and housing of children (orphanage, etc), Prevention of cruelty to children
SubsectionCharitable Organization
Ruling Date01/1979
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2013
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$29,672,757
Amount of Income$24,823,850
Form 990 Revenue Amount$24,797,826
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Family Services


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Amount of income in 2013: $24,823,850 (it was $24,327,646 in 2012)
Wayside Youth & Family Support Network: 

 $24,823,850
Other organizations performing similar types of work: 

 $1,485,146

Assets in 2013: $29,672,757 (it was $29,004,559 in 2012)
Wayside Youth & Family Support Network: 

 $29,672,757
Other organizations performing similar types of work: 

 $913,655

Expenses in 2013: $24,072,387
This organization: 

 $24,072,387
Other organizations performing similar types of work: 

 $1,534,527

Income to expenses ratio in 2013: 1.0
Wayside Youth & Family Support Network: 

 1.0
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 517
This organization: 

 517
Other organizations performing similar types of work: 

 44

Employees paid over $100,000 in 2013: 1.9%
This organization: 

 1.9%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 7.8%
Wayside Youth & Family Support Network: 

 7.8%
Other organizations performing similar types of work: 

 29.9%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?YesYes
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 109611090
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return508517
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$1,085,230$1,118,799
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$87,743$103,342
Total number of individuals who received more than $100,000 of reportable compensation from the organization77
Total number of independent contractors who received more than $100,000 of compensation from the organization43
Statement of Revenue
201120122013
Total revenue$23,738,359$24,293,815$24,797,826
Contributions, Gifts, Grants and Other Similar Amounts$2,325,740$1,924,813$1,939,794
Program Service Revenue$20,668,072$22,202,017$22,745,660
900099$14,334,197$14,269,877
900099$7,867,820$8,475,783
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$27,261$25,649$19,986
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$81,774$84,000$60,242
Gross rents (Real / Personal)$81,774 / $0$84,000 / $0$60,242 / $0
Less: rental expenses (Real / Personal)$0 / $0$0 / $0$0 / $0
Rental income or (loss) (Real / Personal)$81,774 / $0$84,000 / $0$60,242 / $0
Net gain/loss from sales of assets other than inventory$149,596$0$6,000
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $265,140$0 / $0$0 / $6,000
Less: cost or other basis and sales expenses (Securities / Other)$0 / $115,544$0 / $0$0 / $0
Gain or (loss) (Securities / Other)$0 / $149,596$0 / $0$0 / $6,000
Net income/loss from fundraising events$74,879$54,228$20,559
Gross income from fundraising events$127,520$88,059$46,583
Less: direct expenses$52,641$33,831$26,024
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$411,037$3,108$5,585
900099$3,108$5,585
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$23,182,614$23,996,291$24,072,387
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$357,794$394,893$404,176
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$12,872,872$14,226,347$14,417,995
Pension plan accruals and contributions$119,884$124,807
Other employee benefits$1,483,206$1,506,373
Payroll taxes$953,485$1,079,330$1,090,731
Fees for services (non-employees)
Management$0$0
Legal$99,980$42,774
Accounting$96,175$96,200
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$397,486$300,881
Advertising and promotion$25,359$25,472
Office expenses$0$0
Information technology$247,833$304,456
Royalties$0$0
Occupancy$1,527,324$1,529,663
Travel$385,695$433,063
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$52,896$62,772
Interest$1,197,649$935,604
Payments to affiliates$0$0
Depreciation, depletion, and amortization$999,851$1,011,118
Insurance$234,361$240,350
Other expenses$659,597$643,955
Other expenses$422,156$542,594
Other expenses$255,156$274,467
Other expenses$63,603$56,933
Other expenses$27,510$28,003
Balance Sheet
201120122013
Total assets$30,001,988$29,004,559$29,672,757
Cash - non-interest-bearing$226,632$1,170,636
Savings and temporary cash investments$5,009$100,064
Pledges and grants receivable, net$33,892$27,308
Accounts receivable, net$1,917,986$2,521,750
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$240,757$255,092
Land, buildings, and equipment: cost or other basis$26,148,622$25,431,439
Investments - publicly traded securities$397,889$55,361
Investments - other securities$0$35,899
Investments - program-related$0$0
Intangible assets$0$0
Other assets$33,772$75,208
Total liabilities$22,336,613$21,053,791$21,004,657
Accounts payable and accrued expenses$1,209,498$1,239,566
Grants payable$0$0
Deferred revenue$35,750$29,413
Tax-exempt bond liabilities$16,629,413$16,405,141$16,069,683
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$4,133,409$3,403,402$3,665,995
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0
Total net assets or fund balances$7,665,375$7,950,768$8,668,100
Unrestricted net assets$7,885,383$8,616,433
Temporarily restricted net assets$65,385$51,667
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$8,995,609
Subtotal Support$9,204,124
Gifts, grants, contributions, and membership fees received$9,204,124
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$208,515
Total Support$10,044,199
Public Support$9,204,124
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$150,550
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$689,525
Gross receipts from related activities, etc.$108,953,988
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$21,600$22,119$-519
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$216,001$22,119$-519
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$0
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$0
Unrelated business taxable income$-519
Unrelated business taxable income before net operating loss deduction$-519
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$-519
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Community Care Services Inc70 Main Street, Taunton, MA 02780-2778MA1972-05$19,300,651
2Seamens Society For Children And Families50 Bay St, Staten Island, NY 10301-2511NY1938-04$19,109,922
3Concord Family Youth Services IncActon, MA 01720MA$9,691,427
4Little Sisters Of The Assumption Family Health Services Incorporate, Project Hope Inc550 Dudley St, Roxbury, MA 02119-2770MA1982-02$5,260,042
5Family & Childrens Service Of Greater Lynn Inc111 N Common St, Lynn, MA 01902-4223MA1961-03$3,081,640
6Family Services Of The Merrimack Valley Inc430 N Canal Street, Lawrence, MA 01840-1246MA1953-08$2,251,374
7Families First Parenting Programs Inc99 Bishop Richard Allen, Cambridge, MA 02139-3428MA1998-05$1,018,895
8Girls Welfare Society Of Worcester Inc31 Harvard St, Worcester, MA 01609-2836MA1926-07$2,092
9Parents & Childrens Svcs Of The Childrens MissionBoston, MA 02216MA$-141,544
10Wayside Youth & Family Support Network1 Frederick Abbott Way, Framingham, MA 01701-7992MA1979-01$24,823,850
11Starfish Family Services Inc30000 Hiveley St, Inkster, MI 48141-1089MI1979-02$21,972,344
12Youth And Family Alternatives Inc7524 Plathe Rd, New Prt Rchy, FL 34653-4520FL1974-08$18,703,870
13Turning Points For Children260 S Broad St Fl 18, Philadelphia, PA 19102-5000PA1934-10$11,731,456
14Fcp Inc360 Merrimack St Ste 9, Lawrence, MA 01843-1764MA1985-10$11,387,567
15Tides Family Services Inc215 Washington St, West Warwick, RI 02893-5017RI1983-11$7,405,472
16St Stephens Community House1500 E 17th Ave, Columbus, OH 43219-1002OH1946-03$5,044,112
17Santa Cruz County Parents Association Inc9047 Soquel Dr Ste D, Aptos, CA 95003-4069CA1974-12$4,597,859
18Spectrum Inc, Spectrum Youth & Family Services31 Elmwood Ave, Burlington, VT 05401-4347VT1973-11$4,464,324
19Solutions For Living Inc200 Boston Ave Ste 1900, Medford, MA 02155-4250MA1994-05$983,876
20Child And Family Network Of New England1125 Centre St, Jamaica Plain, MA 02130-3445MA1996-05$0
Number of organizations performing similar types of work
Alabama3
Arizona3
California38
Colorado10
Connecticut9
District of Columbia4
Florida15
Georgia10
Iowa3
Illinois12
Indiana7
Kansas3
Kentucky3
Louisiana5
Massachusetts20
Maryland6
Maine1
Michigan12
Minnesota11
Missouri6
Mississippi2
Montana3
North Carolina10
Nebraska3
New Hampshire3
New Jersey5
New Mexico1
New York20
Ohio6
Oklahoma4
Oregon3
Pennsylvania19
Rhode Island2
South Carolina5
Tennessee2
Texas15
Utah4
Virginia5
Vermont7
Washington7
Wisconsin8
West Virginia4
Total319

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