2024-05-15T04:16:13-05:00 2023-06-30 221478099 COHNREZNICK LLP 350 CHURCH STREET 12TH FLOOR HARTFORD CT 06103 990 2022-07-01 061209941 COMMUNITY SYSTEMS INC COMM 8604822887 295 ALVORD PARK RD TORRINGTON CT 06790 JANET BUTLER CEO AND PRESIDENT 8604822887 2024-05-14 1 JANET BUTLER 999009999 0 PAUL BALLASY P00852868 9592007000 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JANET BUTLER 295 ALVORD PARK RD TORRINGTON CT 06790 24717560 0 X WWW.COMMUNITYSYSTEMS.ORG X 1987 CT HELPING PERSONS WITH DISABILITIES TO FIND HAPPINESS IN THEIR OWN HOMES, IN THEIR PERSONAL RELATIONSHIPS, AND AS CONTRIBUTING MEMBERS OF THEIR COMMUNITY. 9 9 428 9 0 0 174153 21604 21759085 24631528 8023 1769 27951 50806 21969212 24705707 0 0 0 0 17608709 19406376 0 0 0 4625142 5580721 22233851 24987097 -264639 -281390 11301126 13264196 6752836 8997296 4548290 4266900 X TO HELP PERSONS WITH DISABILITIES FIND HAPPINESS IN THEIR OWN HOMES, IN THEIR PERSONAL RELATIONSHIPS, AND AS CONTRIBUTING MEMBERS OF THEIR COMMUNITY. 0 0 16975176 17360538 TO PROVIDE RESIDENTIAL SUPPORT FOR PERSONS WITH INTELLECTUAL DISABILITIES, SUPPORTING 96 INDIVIDUALS AT 27 COMMUNITY LIVING ARRANGEMENTS. 3267737 3598909 TO PROVIDE RESIDENTIAL SUPPORT FOR PERSONS WITH INTELLECTUAL DISABILITIES HELPING 21 INDIVIDUALS THROUGH CONTINUOUS RESIDENTIAL SUPPORT AND IN-HOME SUPPORT. 2017366 3683162 TO PROVIDE SUPPORTED EMPLOYMENT/COMMUNITY EXPERIENCE AND DAY ACTIVITY PROGRAMS FOR 73 INDIVIDUALS. 112767 OTHER PROGRAMS 112767 22373046 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 20 0 1 428 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X SANDRA COADY 8604822887 295 ALVORD PARK RD TORRINGTON CT 06790 ADRIENNE LONGOBUCCO CHAIR 4.00 4.00 X X 0 0 0 AMANDA RYAN BOARD MEMBER 2.00 2.00 X 0 0 0 AMY YENYO JD VICE CHAIR 4.00 4.00 X X 0 0 0 BRIAN HOWARD FREEDMAN BOARD MEMBER 2.00 2.00 X 0 0 0 ERNIE MESSMER BOARD MEMBER 2.00 2.00 X 0 0 0 LINDA MARSH BOARD MEMBER 2.00 2.00 X 0 0 0 MARIA GONZALEZ BOARD MEMBER 2.00 2.00 X 0 0 0 MARY JANE THIELHELM BOARD MEMBER 2.00 2.00 X 0 0 0 TERRI HANCHARICK BOARD MEMBER 2.00 2.00 X 0 0 0 GEORGETTE DORSETT EXECUTIVE DIRECTOR 40.00 X 153896 0 18845 GURI DAVIS VICE PRESIDENT/COO 8.00 32.00 X 0 182473 27056 JANET BUTLER PRESIDENT/CEO 8.00 32.00 X 0 227175 20877 SANDRA COADY VICE PRESIDENT & CFO 8.00 32.00 X 0 160706 6091 CHAD LEVELL DIRECTOR OF IT 8.00 32.00 X 0 102154 32908 SARAH LEMELIN BEHAVIOR ANALYST 40.00 X 106680 0 15070 260576 672508 120847 6 0 1 0 PATRIOT CONSTRUCTION AND EXCAVATION LLC 586 MAIN STREET SOUTH BETHLEHEM CT 06751 CONSTRUCTION 635650 JCS HOME IMPROVEMENT 117 HIGH STREET THOMASTON CT 06787 CONSTRUCTION 377560 COMMUNITY SYSTEMS SUPPORT & MANAGEMENT S 6 BENJAMIN NYE CIRCLE SUITE 1 POCASSET MA 02559 MANAGEMENT FEE 331101 ITWORKS 1611 MAIN STREET WEST BARNSTABLE MA 02668 IT SERVICE 279877 ALL ABOUT YOU HOME CAR SERVICES 21 CHURCH STREET SECOND FLOOR NAUGATUCK CT 06770 STAFFING AGENCY 231113 7 14000 7604 21604 SERVICE REVENUE 623990 22899163 22899163 RESIDENTIAL SERVICES 624100 1732365 1732365 24631528 13622 13622 39725 0 39725 39725 39725 11853 -11853 -11853 -11853 11081 11081 11081 24705707 24642609 0 41494 157282 146273 11009 13029037 12117057 911980 218915 203592 15323 4770252 4436353 333899 1230890 1144733 86157 331101 331101 20357 20357 55337 55337 602044 578420 23624 1161047 740005 421042 501374 400310 101064 154763 131221 23542 852267 724122 128145 194653 127285 67368 REPAIRS & MAINTENANCE 971007 890173 80834 FOOD 350919 350919 VEHICLE EXPENSE 308175 308175 77677 74408 3269 24987097 22373046 2614051 0 5390 5420 3332478 5755487 1898922 824749 6439 101733 17898218 11492570 6032166 6405648 148051 25731 23108 11301126 13264196 2564084 3083148 1247040 3197363 2773913 2567447 167799 149338 6752836 8997296 X 4544561 4263171 3729 3729 4548290 4266900 11301126 13264196 -281390 0 X 0 1 X 1 0 X 25256 117815 2669322 174153 21604 3008150 19479036 21846470 21984999 21759085 24631528 109701118 19504292 21964285 24654321 21933238 24653132 112709268 0 0 0 112709268 47960 47700 41100 38400 53347 228507 47960 47700 41100 38400 53347 228507 7022 7022 159749 113496 157029 40668 11081 482023 19719023 22125481 24852450 22012306 24717560 113426820 0.99370 0.99270 0.00200 0.00210 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 37,142. 2019 AMOUNT: $ 113,496. 2020 AMOUNT: $ 157,029. 2021 AMOUNT: $ 40,668. 2022 AMOUNT: $ 11,081. RECOVERY OF AUDIT SETTLEMENT - 2018 AMOUNT: $ 122,607. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 1751957 1751957 14440538 10171444 4269094 462237 432294 29943 1243486 888832 354654 6405648 OPERATING LEASE LIABILITIES 60430 FINANCE LEASE LIABILITIES 88908 149338 X 24705707 0 24705707 0 24705707 24987097 0 24987097 0 24987097 PART IV, LINE 1B: THE ORGANIZATION IS REPRESENTATIVE PAYEE ON BANK ACCOUNTS FOR PERSONS SUPPORTED. INDIVIDUAL ACCOUNTING RECORDS FOR PERSONS SUPPORTED ARE MAINTAINED BY THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT CLASSIFIED AS A PRIVATE FOUNDATION UNDER SECTION 509 OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS, HOWEVER, SUBJECT TO TAXES ON INCOME UNRELATED TO ITS BUSINESS PURPOSE. THERE WAS NO UNRELATED BUSINESS INCOME RECEIVED BY THE ORGANIZATION DURING THE YEARS ENDED JUNE 30, 2023 AND 2022. PROFESSIONAL ACCOUNTING STANDARDS PROVIDE DETAILED GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. THEY REQUIRE AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. A TAX POSITION IS DEEMED TO INCLUDE SUCH THINGS AS THE ORGANIZATIONS TAX-EXEMPT STATUS. MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR ALL YEARS ENDED ON OR AFTER JUNE 30, 2019. IF THE ORGANIZATION HAS UNRELATED BUSINESS INCOME TAXES, IT WOULD RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH ANY TAX MATTERS AS PART OF THE INCOME TAX PROVISION AND INCLUDE ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION AND OTHER EXPENSE IN THE STATEMENTS OF ACTIVITIES. X X X 0 0 0 0 0 0 0 1 0 JANET BUTLER PRESIDENT/CEO 0 212298 0 11919 0 2958 0 4386 0 16491 0 248052 0 0 GURI DAVIS VICE PRESIDENT/COO 0 165588 0 16885 0 0 0 3551 0 23505 0 209529 0 0 GEORGETTE DORSETT EXECUTIVE DIRECTOR 135827 0 18069 0 0 0 2611 0 16234 0 172741 0 0 0 SANDRA COADY VICE PRESIDENT & CFO 0 152512 0 8194 0 0 0 3107 0 2984 0 166797 0 0 PART I, LINE 7 THE ORGANIZATION HAS ESTABLISHED THE LONGEVITY INCENTIVE PLAN AND THE LONG-TIME VALUED EMPLOYEE PROGRAM FOR THE PURPOSES OF PROVIDING AN INCENTIVE FOR EMPLOYEES TO REMAIN WITH THE ORGANIZATION. THE AMOUNTS ARE INCLUDED IN THE INDIVIDUALS' W-2 AND ARE INCLUDED IN COL B(II). FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS A MANAGEMENT AGREEMENT WITH COMMUNITY SYSTEMS SUPPORT AND MANAGEMENT SERVICES, INC. (SAMS), A TAX EXEMPT VIRGINIA CORPORATION. THE ORGANIZATION AND SAMS HAVE A COMMON BOARD OF DIRECTORS. SAMS IS ENGAGED TO PROVIDE CONSULTATION AND MANAGEMENT SUPERVISION AS WELL AS GENERAL OVERSIGHT OF ACTIVITIES. THE FEE FOR THIS CONTRACT WAS $331,101. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS FIRST REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BUSINESS MANAGER OF CSI-CT AND BY THE MANAGEMENT COMPANY'S CFO. IT IS THEN REVIEWED BY THE BOARD OF DIRECTOR'S FINANCE GROUP AND PROVIDED TO THE FULL BOARD FOR COMMENT PRIOR TO BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS CONFLICT OF INTEREST POLICIES GOVERNING PERSONAL/SUPERVISORY RELATIONSHIPS, THE PROCUREMENT OF GOODS AND SERVICES, AND PROPERTY TRANSACTIONS WITH PERSONS SUPPORTED. AN ACKNOWLEDGMENT THAT EACH EMPLOYEE HAS RECEIVED A COPY OF THE PERSONNEL POLICY MANUAL, HAS READ, AND UNDERSTANDS ALL POLICIES IS CONTAINED IN EACH EMPLOYEES PERSONNEL FILE. THE BOARD OF DIRECTORS ALSO ADOPTED GUIDELINES FOR MEMBERSHIP/MEMBER CONDUCT. AMONG THE GUIDELINES IS ONE REQUIRING THAT EACH BOARD MEMBER OBSERVE AND MEET IN FULL CERTAIN CHAPTERS IN THE PERSONNEL MANUAL, INCLUDING THOSE CONTAINING POLICIES ON CONFLICTS OF INTEREST. BOARD MEMBERS SIGN AN AFFIRMATION OF COMMITMENT TO BOARD MEMBERSHIP GUIDELINES ANNUALLY. IT IS THE PRESIDENT/CEO WHO IS RESPONSIBLE FOR ASSURING THAT WRITTEN AFFIRMATIONS ARE RECEIVED FROM RELEVANT PERSONS ANNUALLY; THAT POSSIBLE CONFLICTS OF INTEREST ARE EXPLORED AND RESOLVED; AND THAT SANCTIONS AS APPROPRIATE ARE IMPOSED. FORM 990, PART VI, SECTION B, LINE 15 IT IS THE POLICY OF THE BOARD TO ENGAGE THE SERVICES OF AN EXTERNAL CONSULTING FIRM TO CONDUCT A STUDY OF THE ORGANIZATION'S INDUSTRY TO DETERMINE IF SALARIES FOR ITS KEY EXECUTIVES ARE REASONABLE. THE CONSULTANT PRESENTS ITS RESULTS TO THE FULL BOARD OF DIRECTORS. THE LAST REVIEW WAS CONDUCTED AND PRESENTED IN EARLY 2015. THE BOARD OF DIRECTORS HAS ADOPTED AN EXECUTIVE COMPENSATION POLICY IN MARCH 2015. UNDER THIS POLICY, THE BOARD IS RESPONSIBLE FOR CONDUCTING AN ANNUAL EVALUATION OF THE REMUNERATION OF THE CHIEF EXECUTIVE OFFICER IN LIGHT OF THE INFORMATION PRESENTED IN THE EXECUTIVE COMPENSATION STUDY AND THE CEO'S CONTRIBUTION TO ACHIEVING THE MISSION OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, FINANCIAL STATEMENTS, AND FORM 990S ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE MEANS FOR REQUESTING THEM ARE REFERENCED ON THE ORGANIZATION'S WEBSITE IN THE SUB-SECTION ABOUT THE BOARD OF DIRECTORS. COMMUNITY SYSTEMS INC DELAWARE 2 PENNS WAY SUITE 301 NEW CASTLE DE 19720 510281350 SAME AS ORGANIZATION DE 501(C)(3) LINE 10 N/A 0 COMMUNITY SYSTEMS INC MASSACHUSETTS 3 CEDAR HILL PARK DRIVE PLYMOUTH MA 02360 061236054 SAME AS ORGANIZATION MA 501(C)(3) LINE 7 N/A 0 COMMUNITY SYSTEMS SUPPORT & MANAGEMENT SERVICES INC 6 BENJAMIN NYE CIRCLE SUITE 1 POCASSET MA 02559 471464237 MANAGEMENT SERVICES VA 501(C)(3) LINE 12B, II N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0