2024-04-15T21:57:54-05:00 2023-06-30 221478099 COHNREZNICK LLP 14 SYLVAN WAY PARSIPPANY NJ 070543801 990 2022-07-01 541835296 NATIONAL CAPITAL TREATMENT AND RECOVERY PROPERTY MANAGEMENT NATI 7038410703 200 N GLEBE ROAD 104 ARLINGTON VA 22203 DEBORAH S TAYLOR PRESIDENT/CEO 7038410703 2024-04-11 1 DEBORAH TAYLOR 999009999 0 LORI ROTHE YOKOBOSKY CPA P01273422 9732283500 2024-04-11 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DEBORAH S TAYLOR 200 N GLEBE ROAD 104 ARLINGTON VA 22203 620498 0 X WWW.NATCAPTREATMENT.ORG X 1997 VA WE ARE PASSIONATE ABOUT HEALING INDIVIDUALS, FAMILIES, AND COMMUNITIES CHALLENGED BY SUBSTANCE USE DISORDERS AND RELATED MENTAL HEALTH CONDITIONS. 4 4 0 4 0 0 0 0 671684 620016 23 482 0 0 671707 620498 0 0 0 0 0 0 0 0 0 574862 553450 574862 553450 96845 67048 15337375 15263796 4609235 4468608 10728140 10795188 WE ARE PASSIONATE ABOUT HEALING INDIVIDUALS, FAMILIES, AND COMMUNITIES CHALLENGED BY SUBSTANCE USE DISORDERS AND RELATED MENTAL HEALTH CONDITIONS. 0 0 543450 620016 NATIONAL CAPITAL TREATMENT AND RECOVERY PROPERTY MANAGEMENT, INC OPERATED EXCLUSIVELY FOR THE BENEFIT OF NATIONAL CAPITAL TREATMENTAND RECOVERY DEDICATED TO THE TREATMENT OF SUBSTANCE USE DISORDERS. 543450 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 1 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X AARTI SUBRAMANIAN 7038410703 200 N GLEBE ROAD 104 ARLINGTON VA 22203 MARK HAWKINS CHAIR 1.00 2.00 X X 0 0 0 ROBIN NORMAN DIRECTOR 1.00 2.00 X 0 0 0 KEVIN APPEL DIRECTOR 1.00 1.00 X 0 0 0 AATRI SUBRAMNANIAN TREASURER (EFFEC. 1/1/2023) 1.00 39.00 X 0 30358 0 KATHY NAYLOR VICE-CHAIR 1.00 1.00 X 0 0 0 JOHN POFFENBARGER TREASURER (UNTIL 12/31/2022) 1.00 39.00 X 0 139289 3707 DEBORAH S TAYLOR PRESIDENT, CEO 5.00 50.00 X 0 254700 16792 CAROLYN SHEEDY SECRETARY 1.00 39.00 X 0 123133 3598 0 547480 24097 0 0 1 0 0 RENTAL INCOME 531190 620016 620016 620016 482 482 620498 620016 0 482 10000 10000 5063 5063 176895 176895 312170 312170 49297 49297 LICENSES 25 25 553450 543450 10000 0 16 16 10582 14064 41750 36689 11377655 2571913 9046028 8805742 6238999 6407285 15337375 15263796 4609235 4468608 4609235 4468608 X 10728140 10795188 10728140 10795188 15337375 15263796 67048 0 X 0 1 X 1 0 X X 1 NATIONAL CAPITAL TREATMENT AND RECOVERY 540805530 7 0 0 553450 1 0 553450 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2700000 2700000 4751743 1504719 3247024 3572450 860823 2711627 353462 206371 147091 8805742 DUE FROM AFFILIATES 6407285 6407285 X 25102631 24482133 24482133 620498 0 620498 20169041 19615591 19615591 553450 0 553450 PART X, LINE 2: NCTR AND PROPERTY MANAGEMENT WERE RECOGNIZED AS PUBLIC CHARITIES GENERALLY EXEMPT FROM FEDERAL INCOME TAXATION UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE PURSUANT TO A DETERMINATION LETTER ISSUED BY THE INTERNAL REVENUE SERVICE IN DECEMBER 1966 AND JANUARY 1998, RESPECTIVELY. THE COMPANY IS ENTITLED TO RELY ON THESE DETERMINATIONS AS LONG AS THERE ARE NO SUBSTANTIAL CHANGES IN THEIR CHARACTER, PURPOSES, OR METHODS OF OPERATION. MANAGEMENT HAS CONCLUDED THAT THERE HAVE BEEN NO SUCH CHANGES, AND THEREFORE THE COMPANY'S STATUS AS A PUBLIC CHARITY EXEMPT FROM FEDERAL INCOME TAXATION REMAINS IN EFFECT. THE STATES AND COMMONWEALTH IN WHICH THE COMPANY OPERATES ALSO PROVIDE GENERAL EXEMPTION FROM STATE INCOME TAXATION FOR ORGANIZATIONS THAT ARE EXEMPT FROM FEDERAL INCOME TAXATION. HOWEVER, THE COMPANY IS SUBJECT TO BOTH FEDERAL AND STATE INCOME TAXATION AT CORPORATE TAX RATES ON ITS UNRELATED BUSINESS INCOME. FOR FISCAL YEARS 2023 AND 2022, MANAGEMENT HAS DETERMINED THAT IT DID NOT HAVE ANY INCOME TAX LIABILITY. CURRENT ACCOUNTING STANDARDS DEFINE THE THRESHOLD FOR RECOGNIZING TAX RETURN POSITIONS IN THE CONSOLIDATED FINANCIAL STATEMENTS AS "MORE LIKELY THAN NOT" THAT THE POSITION IS SUSTAINABLE, BASED ON ITS TECHNICAL MERITS; AND PROVIDES GUIDANCE ON THE MEASUREMENT, CLASSIFICATION AND DISCLOSURE OF TAX RETURN POSITIONS IN THE CONSOLIDATED FINANCIAL STATEMENTS. IN THE OPINION OF MANAGEMENT, THERE IS NO IMPACT ON THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS RELATED TO UNCERTAIN INCOME TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CONSOLIDATED AFFILIATE REVENUE 24,482,133. PART XII, LINE 2D - OTHER ADJUSTMENTS: CONSOLIDATED AFFILIATE EXPENSES 19,615,591. X X X X X 0 0 0 0 0 0 0 0 0 DEBORAH S TAYLOR PRESIDENT, CEO 0 254141 0 0 0 559 0 6460 0 10332 0 271492 0 0 PART I, LINE 3 NATIONAL CAPITAL TREATMENT & RECOVERY (THE PARENT COMPANY) IS RESPONSIBLE FOR DETERMINING ITS OFFICER COMPENSATION CONSULTANT THAT UTILIZES 990S OF OTHER COMPANYS AND COMPENSATION SURVEYS. THE BOARD OF NATIONAL CAPITAL TREATMENT & RECOVERY AND THE COMPENSATION COMMITTEE APPROVE THE EXECUTIVE COMPENSATION. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBER OR MEMBERS ELECT INDIVIDUALS TO THE BOARD OF DIRECTORS, APPROVE AND AMEND THE BYLAWS, AND EXERCISE THOSE POWERS PROVIDED TO MEMBERS OF THE NON-PROFIT COMPANYS UNDER APPLICABLE STATE LAW. FORM 990, PART VI, SECTION A, LINE 7A SEE LINE 6 DESCRIPTION ABOVE FORM 990, PART VI, SECTION A, LINE 7B SEE LINE 6 DESCRIPTION ABOVE FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. IT IS THEN REVIEWED BY THE CHIEF FINANCIAL OFFICER & FINANCE COMMITTEE OF THE BOARD. THE COMPLETED RETURN IS DISTRIBUTED TO THE COMPANY'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, ALL OFFICES AND DIRECTORS ARE REQUIRED TO COMPLETE A CONFLICT OF INTERESTS QUESTIONNAIRE. THE BOARD OF DIRECTORS (OF COMMITTEE THEREOF) DIRECTLY REVIEWS ALL TRANSACTIONS REPRESENTING ANY POTENTIAL CONFLICT OF INTEREST, OR THE APPEARANCE THEREOF AND ENFORCES THE POLICY BY APPROVING SUCH TRANSACTIONS ONLY IF THE DO NOT PRESENT A CONFLICT OR ARE INDEPENDENTLY DETERMINED TO BE FAIR, REASONABLE, AND IN THE BEST INTEREST OF THE COMPANY. ANY DIRECTOR OR OFFICER WITH AN INTEREST IN THE TRANSACTION AT ISSUE MAY NOT PARTICIPATE IN OR ATTEMPT TO INFLUENCE THE BOARD'S (OR COMMITTEE'S) DELIBERATIONS OR DECISIONS. PRIOR TO ENTERING INTO SUCH A TRANSACTION, THE BOARD (OR COMMITTEE) ALSO CONSIDERS ALTERNATIVE TRANSACTIONS TO THE EXTENT AVAILABLE. FORM 990, PART VI, SECTION B, LINE 15 CEO & TOP MANAGEMENT: THE COMPENSATION OF THE PRESIDENT IS BENCHMARKED BY A CONSULTANT AND REVIEWED (WITHOUT PARTICIPATION BY THE PERSON COMPENSATED) FOR REASONABLENESS BY THE COMPANY'S CHAIRMAN OF THE BOARD AND RECORDED IN MINUTES. OFFICERS & KEY EMPLOYEES: THE COMPENSATION OF OFFICERS IS BENCHMARKED BY A CONSULTANT AND REVIEWED (WITHOUT PARTICIPATION BY THE PERSON COMPENSATED) FOR REASONABLENESS BY THE COMPANY'S CHAIRMAN OF THE BOARD AND RECORDED IN MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE COMPANY INCLUDES ITS FINANCIAL RESULTS IN ITS ANNUAL REPORT, WHICH ARE MADE AVAILABLE TO THE PUBLIC. OTHER CORPORATE DOCUMENTS ARE AVAILABLE ONLY AT THE DIRECTION OF MANAGEMENT UNLESS REQUIRED BY LAW. NATIONAL CAPITAL TREATMENT AND RECOVERY 200 N GLEBE ROAD ARLINGTON VA 22203 540805530 SUBSTANCE ABUSE TREATMENT AND PREVENTION VA 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0