2024-05-15T10:30:36-05:00 2023-06-30 221478099 COHNREZNICK LLP 350 GRANITE STREET SUITE 1200 BRAINTREE MA 02184 990 2022-07-01 061236054 COMMUNITY SYSTEMS INC COMM 5088330945 3 CEDARHILL PARK DRIVE PLYMOUTH MA 02360 JANET BUTLER PRESIDENT AND CEO 5088330945 2024-05-15 1 JANET BUTLER 999009999 1 JOLANTA TUCK CPA P01340068 7813803520 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JANET BUTLER 3 CEDARHILL PARK DRIVE PLYMOUTH MA 02360 20635337 0 X COMMUNITYSYSTEMS.ORG X 1988 MA THE ORGANIZATION'S MISSION IS TO HELP PERSONS WITH DISABILITIES TO FIND HAPPINESS IN THEIR OWN HOMES, IN THEIR PERSONAL RELATIONSHIPS, AND AS CONTRIBUTING MEMBERS OF THEIR COMMUNITY. 9 9 277 9 0 0 18665805 18859661 1654159 1753273 -1361 10004 10636 11664 20329239 20634602 0 0 0 0 14661463 13440930 0 0 0 6279493 6678656 20940956 20119586 -611717 515016 8906503 10993043 4237802 5809326 4668701 5183717 THE ORGANIZATION'S MISSION IS TO HELP PERSONS WITH DISABILITIES TO FIND HAPPINESS IN THEIR OWN HOMES, IN THEIR PERSONAL RELATIONSHIPS, AND AS CONTRIBUTING MEMBERS OF THEIR COMMUNITY. 0 0 7207262 499733 CAPE RESIDENTIAL - THE CAPE RESIDENTIAL PROGRAM MANAGES RESIDENTIAL SUPPORTS IN THE CAPE COD AREA, PROVIDING TWENTY-FOUR HOUR AND INTERMITTENT SUPPORT TO PERSONS WITH DISABILITIES UNDER CONTRACTS WITH THE DEPARTMENT OF DEVELOPMENTAL SERVICES (DDS) AND THE MASSACHUSETTS COMMISSION FOR THE BLIND (MCB). 6045596 408090 SOUTH SHORE RESIDENTIAL - THE SOUTH SHORE RESIDENTIAL PROGRAM PROVIDES RESIDENTIAL SUPPORTS TO PERSONS WITH INTELLECTUAL DISABILITIES. SHARED LIVING, INTERMITTENT AND TWENTY-FOUR HOUR SUPPORTS ARE PROVIDED IN THE GREATER SOUTH SHORE AREA. COMMUNITY INTEGRATION, SKILLS DEVELOPMENT AND RELATIONSHIP DEVELOPMENT ARE THE PRIMARY FOCUS. 5219444 851114 SOUTH SHORE ADULT AND CAPE ADULT CASE MANAGEMENT - THE ORGANIZATION IS CONTRACTED TO PROVIDE CASE MANAGEMENT SERVICES INCLUDING ASSESSMENT, SERVICE PLANNING, TARGETED SERVICES, MONITORING, EVALUATION AND CONSUMER ADVOCACY FOR A NUMBER OF ADULTS WITH DEVELOPMENTAL DISABILITIES IN THE GREATER SOUTH SHORE AND CAPE AREA UNDER VARIOUS CONTRACTS WITH DDS AND MCB. 18472302 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 1 117 0 277 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 MA X SANDRA COADY 5088330945 3 CEDARHILL PARK DRIVE PLYMOUTH MA 02360 AMANDA RYAN DIRECTOR 2.00 2.00 X 0 0 0 AMY YENYO VICE CHAIR 2.00 2.00 X X 0 0 0 ANDRIENNE LONGOBUCCO CHAIR 4.00 4.00 X X 0 0 0 BRIAN HOWARD FREEDMAN DIRECTOR 2.00 2.00 X 0 0 0 ERNIE MESSMER DIRECTOR 2.00 2.00 X 0 0 0 LINDA MARSH DIRECTOR 2.00 2.00 X 0 0 0 MARIA GONZALEZ DIRECTOR 2.00 2.00 X 0 0 0 MARY JANE THIELHELM DIRECTOR 2.00 2.00 X 0 0 0 TERRI HANCHARICK DIRECTOR 2.00 2.00 X 0 0 0 JANET BUTLER PRESIDENT AND CEO 8.00 32.00 X 0 227176 20045 GURI DAVIS SECRETARY, VP, COO 8.00 32.00 X 0 182473 26923 SANDRA COADY VP, CFO, TREASURER 8.00 32.00 X 0 160706 6057 JAMES CAMPBELL EXECUTIVE DIRECTOR 40.00 0.00 X 126228 0 21164 GREGORY MACIEL DIRECT SUPPORT PROFESSIONAL 40.00 0.00 X 191923 0 12621 RICHARD KOGER PROGRAM MANAGER 40.00 0.00 X 192946 0 5441 CHRISTOPHER ROOT DIRECT SUPPORT PROFESSIONAL 40.00 0.00 X 165686 0 11847 KRISTEN CHANDNOIT ASSISTANT PROGRAM MANAGER 40.00 0.00 X 171361 0 4626 JOSHUA MENDES DIRECT SUPPORT PROFESSIONAL 40.00 0.00 X 159250 0 2361 1007394 570355 111085 6 0 1 0 TMNE PO BOX 1910 SAGAMORE BEACH MA 02562 CONSTRUCTION CONTRACTOR 414368 BAYADA HOME HEALTH CARE INC PO BOX 536446 PITTSBURGH PA 15253 STAFFING AGENCY 304756 IT WORKS 1611 MAIN STREET WEST BARNSTABLE MA 02668 IT CONSULTING 250047 3 18763358 96303 18859661 CLIENT FEES 623990 1753273 1753273 1753273 10739 10739 6000 0 6000 6000 6000 735 -735 -735 -735 5664 5664 5664 20634602 1758937 0 16004 158659 158659 10229171 9862786 366385 126188 119597 6591 2013461 1924101 89360 913451 868916 44535 306738 306738 238 238 45429 45429 1781471 1778081 3390 39619 39619 226316 157371 68945 338858 255047 83811 2621747 2421502 200245 373868 363812 10056 294255 247190 47065 99332 99263 69 FOOD 349520 344987 4533 SUPPLIES 130040 29649 100391 BAD DEBTS 71225 71225 20119586 18472302 1647284 0 2423202 1888582 1846035 2235383 102563 261776 8770999 4217887 4371578 4553112 1887876 163125 166314 8906503 10993043 1895561 1731651 2342241 2171857 0 1905818 4237802 5809326 X 4668701 5104717 79000 4668701 5183717 8906503 10993043 515016 0 X 0 1 X 1 0 X 16781076 17123217 19766204 18665805 18795661 91131963 16781076 17123217 19766204 18665805 18795661 91131963 91131963 456 1291 298 16739 18784 21463 8386 13384 10636 5664 59533 91210280 8193657 0.99910 0.99900 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 21,463. 2019 AMOUNT: $ 8,386. 2020 AMOUNT: $ 13,384. 2021 AMOUNT: $ 10,636. 2022 AMOUNT: $ 5,664. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 X 1637124 1637124 4354074 1705554 2648520 1509645 1260692 248953 1270156 1251641 18515 4553112 LEASE LIABILITY 1905818 1905818 X 20634602 0 20634602 0 20634602 20119586 0 20119586 0 20119586 PART IV, LINE 1B: THE ORGANIZATION IS REPRESENTATIVE PAYEE ON BANK ACCOUNTS FOR PERSON SUPPORTED. INDIVIDUAL ACCOUNTING RECORDS FOR PERSONS SUPPORTED ARE MAINTAINED BY THE ORGANIZATION. PART IV, LINE 2B: THE ORGANIZATION MAINTAINS AN ESCROW ACCOUNT TO COVER THE SECURITY DEPOSIT, LAST MONTH'S RENT AND RELATED EXPENSES FOR SELECT INDIVIDUALS SUPPORTED. 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. GENERALLY, THE ORGANIZATION'S TAX RETURNS REMAIN OPEN FOR POSSIBLE FEDERAL INCOME TAX EXAMINATION FOR THREE YEARS AFTER THE FILING DATE. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. MANAGEMENT HAS EVALUATED THE EXPIRING STATUES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS AND HAS CONCLUDED THERE ARE NO LOSS CONTINGENCIES REQUIRED TO BE RECORDED AS OF JUNE 30, 2023 AND 2022. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE IRS, TAX YEARS SINCE 2019 REMAIN OPEN. X X X X X 0 0 0 0 0 0 0 1 0 JANET BUTLER PRESIDENT AND CEO 0 212299 0 11919 0 2958 0 4386 0 15659 0 247221 0 0 GURI DAVIS SECRETARY, VP, COO 0 165588 0 16885 0 0 0 3551 0 23372 0 209396 0 0 GREGORY MACIEL DIRECT SUPPORT PROFESSIONAL 190623 0 1300 0 0 0 1914 0 10707 0 204544 0 0 0 RICHARD KOGER PROGRAM MANAGER 185597 0 7349 0 0 0 2811 0 2630 0 198387 0 0 0 CHRISTOPHER ROOT DIRECT SUPPORT PROFESSIONAL 164369 0 1317 0 0 0 3282 0 8565 0 177533 0 0 0 KRISTEN CHANDNOIT ASSISTANT PROGRAM MANAGER 162892 0 8469 0 0 0 3206 0 1420 0 175987 0 0 0 SANDRA COADY VP, CFO, TREASURER 0 152512 0 8194 0 0 0 3107 0 2950 0 166763 0 0 JOSHUA MENDES DIRECT SUPPORT PROFESSIONAL 159037 0 213 0 0 0 1552 0 809 0 161611 0 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 INCETIVE FOR EMPLOYEES TO REMAIN WITH THE ORGANIZATIONS. THE AMOUNTS ARE INCLUDED IN THE INDIVIDUALS' W-2 AND ARE INCLUDED IN COLUMN B(II). FORM 990, PART VI, SECTION A, LINE 3 COMMUNITY SYSTEMS SUPPORT AND MANAGEMENT SERVICES INC. (SAMS) PROVIDES THE ORGANIZATION WITH OVERALL SUPERVISION, PROGRAM AND CLINICAL CONSULTATION AND FINANCIAL MANAGEMENT OVERSIGHT, AMONG OTHER SERVICES, UNDER A MANAGEMENT AGREEMENT. FOR THE YEAR ENDED JUNE 30, 2023, PAYMENTS TO SAMS AMOUNTED TO $306,738. THE MANAGEMENT AGREEMENT IS RENEWABLE ANNUALLY. 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 WILL FIRST BE REVIEWED BY THE MANAGEMENT COMPANY'S CFO, THE EXECUTIVE DIRECTOR AND BUSINESS MANAGER OF CSI. THE 990 IS ALSO REVIEWED BY THE BOARD OF DIRECTOR'S FINANCE GROUP AND PROVIDED TO THE FULL BOARD FOR THEIR REVIEW BEFORE IT IS FILED. 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 EMPLOYEE'S PERSONNEL FILE. THE BOARD OF DIRECTORS HAS 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 GUILDELINES ANNUALLY. THE PRESIDENT/CEO 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 AS REQUIRED TO CONDUCT A STUDY OF COMMUNITY SYSTEMS' 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 ESTABLISHED 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. THE BOARD OF DIRECTORS DOCUMENTS AND MAINTAINS CONTEMPORANEOUS RECORDS IDENTIFYING THE INFORMATION RELIED UPON IN THEIR DELIBERATION AND THE RATIONALE FOR THE COMPENSATION ARRANGEMENT. FOR OTHER SENIOR POSITIONS, THE SUPERVISOR'S RECOMMENDATIONS IN REGARD TO COMPENSATION, AFTER A REVIEW OF PERFORMANCE, WILL BE PRESENTED TO AND APPROVED BY THE BOARD OF DIRECTORS AS PART OF ITS BUDGET OVERSIGHT ACTIVITIES. FORM 990, PART VI, SECTION C, LINE 18 FORM 1023 IS AVAILABLE UPON REQUEST. THE ORGANIZATION'S FORM 990S ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE MEANS FOR REQUESTING THEM IS REFERENCED IN THE ORGANIZATION'S WEBSITE IN THE SUB-SECTION ABOUT THE BOARD OF DIRECTORS. 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 IS REFERENCED IN THE ORGANIZATION'S WEBSITE IN THE SUB-SECTION ABOUT THE BOARD OF DIRECTORS. COMMUNITY SYSTEMS INC (DELAWARE) 10400 EATON PLACE SUITE 501 FAIRFAX VA 22030 510281350 RESIDENTIAL AND DAY SUPPORT FOR THE DISABLED DE 501(C)(3) LINE 10 N/A 0 COMMUNITY SYSTEMS INC (CONNECTICUT) 295 ALVORD PARK ROAD TORRINGTON CT 06790 061209941 RESIDENTIAL AND DAY SUPPORT FOR THE DISABLED CT 501(C)(3) LINE 10 N/A 0 COMMUNITY SYSTEMS SUPPORT AND MANAGEMENT SERVICES INC (SAMS) 6 BENJAMIN NYE CIRCLE SUITE 1 POCASSET MA 02559 471464237 SUPPORT AND 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 NONE