Melmark INC FY2024 filing

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Melmark is a human services provider with premier private special education schools, professional development, training, and research centers. Melmark is committed to enhancing the lives of individuals within diverse communities with autism, intellectual and developmental disabilities and their families by providing exceptional evidence-based and applied behavioral analytic services. A full range of community and campus based residential, educational, pre-vocational, and vocational services are provided, in addition to 24-hour nursing care, physical therapy, speech therapy, occupational therapy, behavioral support and psychological services. Individuals served range from preschool to geriatric with many levels of intellectual, behavioral and physical challenges.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
$3.4M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $13.8M a year · 12% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$3.4M
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
1 mo
of spending, in cash
Plus $89.1M in investments, Pt X · Ln 11–13
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $3K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$37.6M
20% of total assets
Looks good: liabilities are 20% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 15 voting members
Looks good: 14 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$156.8M
+39% vs prior year
Spent
$123.9M
To programs
93%
Net assets
$152.2M
By yearFY2020–FY2025
Revenue
$156.8M
FY2024▲ +39%
Tap a bar for its year
Revenue by fiscal year
FY2020$96.1M
FY2021$123.7M
FY2022$108.1M
FY2023$112.8M
FY2024$156.8M
FY2025$78.6M
Expenses
$123.9M
FY2024▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$91.5M
FY2021$93.5M
FY2022$100.5M
FY2023$111.8M
FY2024$123.9M
FY2025$72.2M
Net assets
$152.2M
FY2024▲ +34%
Tap a bar for its year
Net assets by fiscal year
FY2020$68.2M
FY2021$105.6M
FY2022$109.0M
FY2023$113.4M
FY2024$152.2M
FY2025$144.3M

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1965.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $115.0M Management & general 6% · $7.9M Fundraising 1% · $944K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

28 people listed on the 990; $3.4M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$751,731Pt VII · Sec A
Exec Vice President of Clinical Services
$343,362Pt VII · Sec A
$295,626Pt VII · Sec A
Chief Operating Officer
$263,336Pt VII · Sec A
Vice President of Business Operations
$256,560Pt VII · Sec A
Vice President/CFO
$236,077Pt VII · Sec A
Aba Counselor - Overnight
$199,482Pt VII · Sec A
Executive Director, Pennsylvania
$195,652Pt VII · Sec A

Rita M Gardner Mph Laba Bcba’s $813K as President/CEO is at the 99th percentile of top reported officer pay among 3122 $10–100M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Rita M Gardner Mph Laba Bcba$813,299$751,731$719,130$707,798$666,862$615,043
Frank Bird Med Laba Bcba$359,747$343,362—$353,472$322,728$306,358
Frank Bird Med Laba Bcba Cde——$333,752———
Joseph M Zakrzewski CPA—————$333,235
Helena Maguire Ms Laba Bcba$316,086$295,626—$325,936$281,612$264,842
Frank Bird Med Laba Bcba Cd——$322,322———
Helena Maguire Ms Laba Bcba Cde——$294,472———
Thomas J Crofcheck CPA$286,531$236,077—$240,136$207,041$134,348

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Melmark INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Provides specialized, evidence-based education and clinical programs to enhance the lives of individuals with autism, intellectual, and developmental disabilities.

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3 programs · $65.6M · in their own filed words · FY2023
01

Adult Residential Services (berwyn, Pa)

Melmark's adult services offers a full range of attractive, community-based and on-campus residential options. Our comprehensive resources meet the unique residential and clinical needs of those entrusted to our care, including: adults with medical fragility who may require 24-HOUR nursing care, individuals who need…

$27.3Mprogram expense
02

Children's Residential Services (andover, Ma)

For students who require a 24-HOUR therapeutic and structured learning environment, melmark new england's children's residential program offers the highest standard of residential care and supervised supportive services oriented to meet each student's individual needs. The census at the end of the fiscal year was 51 children.

$20.9Mprogram expense
03

Melmark School (andover/Stoughton, Ma)

Melmark new england's school is fully approved by the massachusetts department of elementary & secondary education. The school strives to ensure that its students have the services that are science-based and effective and provides clinically proficient services in an environment of warmth, care and respect.

$17.4Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
See all 3 funders →

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Jun 2025 · $10.6M federal money spent
Medical Assistance ProgramDepartment of Health and Human Services · ALN 93.778 · Through Pennsylvania Department of Human Services and 1 more$10.5M
Enhanced Mobility of Seniors and Individuals with DisabilitiesDepartment of Transportation · ALN 20.513 · Through Pennsylvania Department of Transportation$84K
Special Education Grants to StatesDepartment of Education · ALN 84.027 · Through Pennsylvania Department of Education$15K
Education Stabilization FundDepartment of Education · ALN 84.425 · Through Pennsylvania Department of Education$12K
Special Education-Grants for Infants and FamiliesDepartment of Education · ALN 84.181 · Through Massachusetts Department of Public Health$1K

The auditor reported no findings.

Year ending Jun 2024 · $9.9M federal money spent
Medical Assistance ProgramDepartment of Health and Human Services · ALN 93.778 · Through Pennsylvania Department of Human Services and 1 more$9.8M
Enhanced Mobility of Seniors and Individuals with DisabilitiesDepartment of Transportation · ALN 20.513 · Through Pennsylvania Department of Transportation$52K
Education Stabilization FundDepartment of Education · ALN 84.425 · Through Pennsylvania Department of Education$46K
Special Education Grants to StatesDepartment of Education · ALN 84.027 · Through Pennsylvania Department of Education$15K
Special Education-Grants for Infants and FamiliesDepartment of Education · ALN 84.181 · Through Massachusetts Department of Public Health$2K

The auditor reported no findings.

Year ending Jun 2023 · $10.1M federal money spent
Medical Assistance ProgramDepartment of Health and Human Services · ALN 93.778 · Through Pennsylvania Department of Human Services and 1 more$9.8M
Provider Relief FundDepartment of Health and Human Services · ALN 93.498 · Direct$236K
Education Stabilization FundDepartment of Education · ALN 84.425 · Through Pennsylvania Department of Education$46K
Special Education_grants to StatesDepartment of Education · ALN 84.027 · Through Pennsylvania Department of Education$17K

The auditor reported no findings.

Year ending Jun 2022 · $10.4M federal money spent
Medical Assistance ProgramDepartment of Health and Human Services · ALN 93.778 · Through Pennsylvania Department of Human Services and 1 more$8.7M
Provider Relief FundDepartment of Health and Human Services · ALN 93.498 · Direct$1.3M
Coronavirus Relief FundDepartment of the Treasury · ALN 21.019 · Through Delaware County Intermediate Unit$202K
Education Stabilization FundDepartment of Education · ALN 84.425 · Through Pennsylvania Department of Education$125K
Special Education_grants to StatesDepartment of Education · ALN 84.027 · Through Pennsylvania Department of Education$13K

Plus 1 smaller program.

The auditor reported no findings.

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$156.8M
Ln 12
Fees for servicesLn 2g$121.3M
Gifts and grantsLn 1h$33.3M
Investment incomeLn 3$1.7M
Money outPt IX
$123.9M
Ln 25
Programscol B$115.0M
Managementcol C$7.9M
Fundraisingcol D$944K
Owns and owesPt X
$152.2M
net assets · Ln 32
Cash and savingsLn 1–2$11.5M
Total assetsLn 16$189.7M
LiabilitiesLn 26$37.6M
PeoplePt VI, VII
28
listed · VII A
PaidVII A14
Voting boardVI 1a15
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$33.3M
Government grantsLn 1e$113K
Noncash giftsLn 1g$30.6M
Fundraising eventsLn 1c$723K
Fees for servicesLn 2g$121.3M
Investment incomeLn 3$1.7M
Other incomeLn 4–11$528K
Gains on assetsLn 7$214K
Total revenueLn 12$156.8M
Assets in detailPt X, end of year
CashLn 1$25K
SavingsLn 2$11.5M
Cash and savings togetherLn 1–2$11.5M
InvestmentsLn 11–13$89.1M
Land, buildings, equipmentLn 10c$68.2M
Other assetsLn 15$8.5M
Total assetsLn 16$189.7M
LiabilitiesLn 26$37.6M
Net assetsLn 32$152.2M
OperationsPt I, VI
EmployeesI 51,732
VolunteersI 6125
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
BondsSch K, Pt X
Tax-exempt bond debt owedX 20$15.0M
Bond issues listedSch K Pt I3
Raised by those issuesSch K Pt I$19.9M
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$30.6M
Investment feesPt IX, Sch D
Investment fees, as reportedPt IX 11f$58K
Share of the $77.4M endowmentSch D 1g0.07%
EndowmentSch D · Pt V
LineFY24FY23FY22FY21FY20
End of yearLn 1g$77.4M$40.2M$35.5M$38.7M$9.4M
Given inLn 1b$31.0M$799K$238K$21.7M$45K
SpentLn 1d–1f$240K$400K$625K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$7.3M$11.5M
InvestmentsLn 11–13$52.4M$89.1M
Land, buildings, equipmentLn 10c$68.1M$68.2M
Total assetsLn 16$151.0M$189.7M
LiabilitiesLn 26$37.6M$37.6M
Net assetsLn 32$113.4M$152.2M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$2.5M$2.5M
Other salaries and wagesLn 7$80.2M$77.1M$2.7M$511K
Pension plan contributionsLn 8$1.6M$1.4M$216K$10K
Other employee benefitsLn 9$11.9M$11.5M$303K$60K
Payroll taxesLn 10$6.2M$5.9M$224K$39K
Legal feesLn 11b$49K$19K$30K
Accounting feesLn 11c$159K$159K
Investment management feesLn 11f$58K$58K
Other fees for servicesLn 11g$622K$587K$13K$22K
Advertising and promotionLn 12$22K$22K
Office expensesLn 13$2.3M$1.5M$823K$29K
OccupancyLn 16$5.6M$5.6M$25K$569
TravelLn 17$851K$723K$126K$2K
InterestLn 20$620K$620K
Depreciation, depletion and amortizationLn 22$4.5M$4.3M$215K
InsuranceLn 23$695K$607K$86K$2K
Other expenses (24a–d)Ln 24$5.9M$5.3M$352K$268K
All other expensesLn 24e$14K$0$14K$0
Total functional expensesLn 25$123.9M$115.0M$7.9M$944K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS May 15, 2026 $78.6M$72.2M$6.5M$144.3M 990 PDF
FY2024 ViewingFiled with the IRS Apr 24, 2025 $156.8M$123.9M$32.9M$152.2M 990 PDF
FY2023Filed with the IRS Apr 18, 2024 $112.8M$111.8M$1.1M$113.4M 990 PDF
FY2022Filed with the IRS May 15, 2023 $108.1M$100.5M$7.6M$109.0M 990 PDF
FY2021Filed with the IRS May 3, 2022 $123.7M$93.5M$30.2M$105.6M 990 PDF
FY2020Filed with the IRS May 11, 2021 $96.1M$91.5M$4.6M$68.2M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $156,773,861 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,693,822$33,269,657
I-9 Program service revenuePrior year $107,990,032$121,314,782
I-10 Investment incomePrior year $1,565,117$1,661,434
I-11 Other revenuePrior year $584,278$527,988
I-12 Total revenuePrior year $112,833,249$156,773,861
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $91,977,684$102,465,059
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $19,792,279$21,393,750
I-18 Total expensesPrior year $111,769,963$123,858,809
I-19 Revenue less expensesPrior year $1,063,286$32,915,052
Part VI · Governance 14 of 15 board members independent, 1 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $156,773,861 across 11 lines filed
VIII-1c Fundraising events$723,334
VIII-1e Government grants$113,309
VIII-1f All other contributions, gifts and grants$32,433,014
VIII-1g Noncash contributions (included above)$30,618,749
VIII-1h Total contributions, gifts and grants$33,269,657
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $121,314,782$121,314,782
VIII-3 Investment incomeExcluded from tax $1,447,447$1,447,447
VIII-7 Net gain or loss on sales of assetsExcluded from tax $213,987$213,987
VIII-8 Net income from fundraising eventsExcluded from tax −$80,046−$80,046
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $608,034$608,034
VIII-12 Total revenueRelated to mission $121,922,816 · Unrelated business $0 · Excluded from tax $1,581,388$156,773,861
Part IX · Statement of functional expenses $123,858,809 across 18 lines filed
IX-5 Pay of current officers, directors and key staffManagement $2,544,613$2,544,613
IX-7 Other salaries and wagesPrograms $77,081,040 · Management $2,655,594 · Fundraising $510,524$80,247,158
IX-8 Pension plan contributionsPrograms $1,386,988 · Management $215,884 · Fundraising $10,284$1,613,156
IX-9 Other employee benefitsPrograms $11,512,432 · Management $302,863 · Fundraising $60,088$11,875,383
IX-10 Payroll taxesPrograms $5,921,485 · Management $224,391 · Fundraising $38,873$6,184,749
IX-11b Legal feesPrograms $19,016 · Management $29,776$48,792
IX-11c Accounting feesManagement $158,728$158,728
IX-11f Investment management feesManagement $57,613$57,613
IX-11g Other fees for servicesPrograms $587,143 · Management $12,813 · Fundraising $22,299$622,255
IX-12 Advertising and promotionManagement $21,664$21,664
IX-13 Office expensesPrograms $1,494,567 · Management $823,047 · Fundraising $29,328$2,346,942
IX-16 OccupancyPrograms $5,565,745 · Management $25,389 · Fundraising $569$5,591,703
IX-17 TravelPrograms $722,711 · Management $125,704 · Fundraising $2,238$850,653
IX-20 InterestPrograms $620,291$620,291
IX-22 Depreciation, depletion and amortizationPrograms $4,270,991 · Management $215,218$4,486,209
IX-23 InsurancePrograms $606,728 · Management $86,344 · Fundraising $2,389$695,461
IX-24 Other expenses (24a–d)Programs $5,259,233 · Management $352,164 · Fundraising $267,642$5,879,039
IX-24e All other expensesPrograms $0 · Management $14,400 · Fundraising $0$14,400
IX-25 Total functional expensesPrograms $115,048,370 · Management $7,866,205 · Fundraising $944,234$123,858,809
Part X · Balance sheet $189,729,833 assets, 23 lines filed
X-1 Cash, non-interest-bearingStart of year $25,625$25,224
X-2 Savings and temporary cash investmentsStart of year $7,269,590$11,517,823
X-3 Pledges and grants receivableStart of year $1,201,809$720,548
X-4 Accounts receivableStart of year $11,848,453$9,775,093
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $1,391,887$1,898,940
X-10c Land, buildings and equipment, netStart of year $68,132,977$68,161,707
X-11 Publicly traded securitiesStart of year $34,461,596$69,688,702
X-12 Other securitiesStart of year $17,940,124$19,442,513
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $8,712,927$8,499,283
X-16 Total assetsStart of year $150,984,988$189,729,833
X-17 Accounts payable and accrued expensesStart of year $10,999,465$12,340,801
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $15,735,380$14,961,500
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $7,950,806$7,961,832
X-26 Total liabilitiesStart of year $37,580,599$37,566,147
X-27 Net assets without donor restrictionsStart of year $88,617,209$97,109,376
X-28 Net assets with donor restrictionsStart of year $24,787,180$55,054,310
X-32 Total net assets or fund balancesStart of year $113,404,389$152,163,686
X-33 Total liabilities and net assetsStart of year $150,984,988$189,729,833
Part XI · Reconciliation of net assets $152,163,686 net assets at year end
XI-1 Total revenue$156,773,861
XI-2 Total expenses$123,858,809
XI-3 Revenue less expenses$32,915,052
XI-4 Net assets at start of year$113,404,389
XI-5 Net unrealized gains (losses) on investments$5,714,579
XI-9 Other changes in net assets$129,666
XI-10 Net assets at end of year$152,163,686

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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