2024-08-12T11:28:18-05:00 2023-09-30 010494526 Baker Newman & Noyes PO Box 507 Portland ME 04112 990 2022-10-01 042174657 River Valley Counseling Center Inc RIVE 4135401100 187 High Street Holyoke MA 01040 Dean Vitarisi Treasurer & CFO 4135401100 2024-08-08 1 0 Connor Smart P02285543 2078792100 2024-08-08 2022 2024-08-08 14:25:15Z Rosemarie Ansel 187 High Street Holyoke MA 01040 27866141 0 X www.rvccinc.org X 1953 MA Charitable Outpatient Mental Health 9 5 447 25 0 0 105611 33266 25937039 27811240 704 1309 -496 200 26042858 27846015 0 0 0 0 18365060 20810103 0 0 0 8785821 6997625 27150881 27807728 -1108023 38287 5885165 7231340 5528130 6816593 357035 414747 Charitable Outpatient Mental Health 0 0 24837578 0 27811240 Provided outpatient behavioral health services; EAP services; substance abuse counseling and prevention services; and HIV/AIDS social support services including: treatment, testing, consultation, psychopharmacology, case management, and housing supports. 24837578 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 40 0 1 447 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 5 1 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MA X The Organization 4135401100 187 High Street Holyoke MA 01040 Valerie Bourdon Director 0.50 0.00 X 0 0 0 Carl Cameron Director 0.50 42.50 X 0 470369 47179 David Griffin Jr Director (End Dec 2022) 0.50 0.00 X 0 0 0 Daniel Hannoush Director 0.50 0.00 X 0 0 0 Melissa Perry Director (End Jan 2023) 0.50 40.00 X 0 159130 8900 Greg Sheehan Director 0.50 0.00 X 0 0 0 Jeff Hayden Chair 0.50 1.50 X X 0 0 0 Thomas O'Connor Clerk 0.50 0.00 X X 0 0 0 Spiridon E Hatiras Director, Ex Officio 2.00 47.50 X 0 907453 73368 Dean Vitarisi Treasurer & CFO 0.50 47.50 X X 0 338192 25084 Rosemarie Ansel Executive Dir. & Dir., Ex-Officio 40.00 0.00 X X 0 207427 8651 Erin Spaulding Director of Finance 40.00 0.00 X 0 131358 14421 Susan Romm Reuben Psychiatrist 35.00 0.00 X 196239 0 6521 Lynda LaFountain Psychiatric Nurse 35.00 0.00 X 190999 0 871 Sheldon Hollins Psychiatric Nurse 35.00 0.00 X 178536 0 2734 Elaine Campbell Asst. Executive Director 35.00 0.00 X 157109 0 8654 Shannon Devlin Psychiatric Nurse 35.00 0.00 X 147982 0 844 870865 2213929 197227 12 0 1 0 Behavioral Health RCM Solutions 4083 Less Chapel Road Cedar Grove NC 27231 Billing Services 1058018 Valley Health Systems Inc 20 Hospital Drive Holyoke MA 01040 Management Services 501072 2 25115 8151 3265 33266 Psychiatric Services 621400 22599606 22599606 Government Contracts 621400 5211634 5211634 27811240 1309 1309 17076 25115 16861 215 215 3250 3265 -15 -15 27846015 27811240 0 1509 17372749 16208700 1164049 24917 22799 2118 1972052 1804431 167621 1440385 1317955 122430 556822 556822 438 438 53004 53004 2350367 1841338 509029 43291 33915 9376 371603 291123 80480 109159 85518 23641 694601 544168 150433 186897 146420 40477 31098 24363 6735 10510 10071 439 170589 142919 27670 142592 111710 30882 Bad Debts Expense 1572838 1572838 Client Expenses 590663 590663 Supplies and Other 83367 65312 18055 Equipment & Maintenance 29786 23335 6451 27807728 24837578 2970150 0 478262 1053868 1633737 2385087 1740815 1148109 242228 333677 2697308 1770113 1038782 927195 648525 751341 734879 5885165 7231340 1877986 1922322 603075 900 189812 176459 2857257 4716912 5528130 6816593 X 357035 414747 357035 414747 5885165 7231340 38287 19425 0 X X 0 1 X 1 1 1 X 1892305 3272707 2055972 105611 33266 7359861 10584985 14856704 18502207 25937039 27811840 97692775 12477290 18129411 20558179 26042650 27845106 105052636 0 0 0 105052636 98 252 773 704 1309 3136 98 252 773 704 1309 3136 15850 2357 285 215 18707 12493238 18132020 20559237 26043354 27846630 105074479 0.99980 0.99950 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 35382 0 0 0 35382 0 Part II-B, Line 1: The Organization is a member of the Association for Behavioral Healthcare (ABH). ABH promotes and advocates for community-based mental health and addiction treatment service. As a member of the ABH, the Organization pays dues to the Association, a portion of which may be used for lobbying purposes. The total dues paid to the Association during the past fiscal year was $35,382. An exact amount of the dues used for lobbying is not available. Accordingly, the entire amount of dues paid during the year has been disclosed for transparency purposes. It is likely that the actual portion of dues used for lobbying purposes was significantly less than the total dues paid. 10343 10343 1680381 1146396 533985 1006584 623717 382867 927195 Contracts and grants receivable 734879 734879 Due to affiliates 4067730 Operating lease liabilities 649182 4716912 X 26315981 19425 23379 42804 26273177 1572838 1572838 27846015 26258269 23379 23379 26234890 1572838 1572838 27807728 Part X, Line 2: The Organization and the member organizations are exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. Tax-exempt organizations could be required to record an obligation for income taxes as the result of a tax position they have historically taken on various tax exposure items including unrelated business income or tax status. Under guidance issued by the Financial Accounting Standards Board (FASB), assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions are judged to not meet the "more-likely-than-not" threshold, based upon the technical merits of the position. Estimated interest and penalties, if applicable, related to uncertain tax positions are included as a component of income tax expense. The Organization has evaluated the position taken on its filed tax returns. The Organization has concluded no uncertain income tax positions exist at September 30, 2023. The Organization's tax years from 2021 through 2023 are open and subject to examination. Part XI, Line 2d - Other Adjustments: Fundraising event expenses 16,861. Gaming event expenses 3,265. Event gift-in-kind services 3,253. Part XI, Line 4b - Other Adjustments: Bad debts expense 1,572,838. Part XII, Line 2d - Other Adjustments: Fundraising event expenses 16,861. Gaming event expenses 3,265. Event gift-in-kind services 3,253. Part XII, Line 4b - Other Adjustments: Bad debts expense 1,572,838. Golf Tournament 42191 25115 17076 6085 3484 7292 42191 25115 17076 6085 3484 7292 16861 215 0 1 0 0 0 0 0 0 0 Spiridon E Hatiras Director, Ex Officio 0 907453 0 0 0 0 0 51770 0 21598 0 980821 0 0 Carl Cameron Director 0 470369 0 0 0 0 0 29019 0 18160 0 517548 0 0 Dean Vitarisi Treasurer & CFO 0 338192 0 0 0 0 0 0 0 25084 0 363276 0 0 Rosemarie Ansel Executive Dir. & Dir., Ex-Officio 0 207427 0 0 0 0 0 1950 0 6701 0 216078 0 0 Susan Romm Reuben Psychiatrist 196239 0 0 0 0 0 0 0 6521 0 202760 0 0 0 Lynda LaFountain Psychiatric Nurse 190999 0 0 0 0 0 0 0 871 0 191870 0 0 0 Sheldon Hollins Psychiatric Nurse 178536 0 0 0 0 0 0 0 2734 0 181270 0 0 0 Melissa Perry Director (End Jan 2023) 0 159130 0 0 0 0 0 1473 0 7427 0 168030 0 0 Elaine Campbell Asst. Executive Director 157109 0 0 0 0 0 0 0 8654 0 165763 0 0 0 Part I, Line 3 The compensation for the Organization's president and executive director was established by a related organization, Valley Health Systems, Inc. That organization established the CEO's compensation by using a compensation committee and a compensation study. The compensation was also approved by the System's compensation committee. Part I, Line 4b Holyoke Medical Center adopted a 457(f) non-qualified deferred compensation plan that became effective as of July 1, 2017. The Plan allows for eligible individuals and employees of the Medical Center to receive benefits under the Plan until the attainment of age 65. Non-elective contributions made for a Plan participant are tracked and will vest separately based on anniversaries of participants' employment. Each contribution will be 0% vested until the participant reaches the end of their second year of employment after each contribution. Each contribution will become 100% vested as of the last day of the 2nd year of a participant's employment, if the participant is still employed on that date. Only eligible employees are participants in the plan, and the plan does not allow for employee elective deferrals or employer matches. For the 2022 Tax Year, the following individuals received contributions under the 457(f) plan: Spiridon E. Hatiras, $48,870; and Carl Cameron, $28,000. Form 990, Part VI, Section A, line 2 Certain officers and directors of River Valley Counseling Center, Inc. are employed by a related tax-exempt organization which has common officers and/or directors. By virtue of this arrangement, certain individuals listed in Form 990, Part VII have a business relationship with one another. Form 990, Part VI, Section A, line 4 During the period covered by this Form 990, the Organization made effective the following significant changes to its bylaws: - The maximum number of Directors that may serve on the Board was increased from eight to twelve. - The powers of the Member were expanded to include the ability to approve corporate compliance and quality programs. - Any vacancy in the office of the Executive Director shall be selected by the President of the Member, subject to the approval of the Board of Directors. The previous bylaws did not require the approval of the Board of Directors. - The Treasurer may no longer be removed from office with or without cause by vote of at least two-thirds (2/3) of the Member's Directors. Form 990, Part VI, Section A, line 6 The sole member of the Organization is Valley Health Systems, Inc. Form 990, Part VI, Section A, line 7a The Board of Directors at the Organization shall consist of no less than five (5) nor more than twelve (12) members. The Directors shall be elected by the sole Member, Valley Health Systems, Inc. In addition, the President of the Member, or his/her designee, shall be an ex-officio member of the Organization's Board of Directors. Furthermore, the sole Member appoints the Center's Executive Director. Form 990, Part VI, Section A, line 7b Significant decisions of the governing body of River Valley Counseling Center, Inc. are subject to the approval of Valley Health Systems, Inc. as specified in the Organization's bylaws. Such decisions include: - Approval of the annual budgets; - Selection of the Organization's independent public accounting firm engaged to conduct the annual audit - Sale, assignment, and/or transfer of property in excess of $10,000; - Merger or consolidation of the Center with an other organization or entity; - Brorrowings or financing in excess of $50,000; - Changes in the strategic focus or mission of the Center; - Changes in the Articles or Bylaws of the Center; - Appointment of the Executive Director; and - Approval of compliance and quality programs. Form 990, Part VI, Section B, line 11b The board reviews and approves the Form 990 before it is filed. Form 990, Part VI, Section B, line 12c The conflict of interest policy of River Valley Counseling Center, Inc. (RVCC) is monitored and enforced as part of the Valley Health Systems, Inc. System and is reviewed annually by the System's conflict of interest committee. RVCC board members and officers complete and sign a conflict of interest questionnaire annually. All signed questionnaires are then submitted to RVCC and to Valley Health Systems, Inc. (parent) for review and monitoring. Any member of the Board who has a financial, personal, official, or duality of interest in, or conflict or appearing of a conflict with any matter pending before the Board of such nature that it prevents or may prevent that member from acting on the matter in an impartial manner, will offer to the Board to voluntarily excuse himself and will vacate his seat and refrain from discussion and voting on said item. Form 990, Part VI, Section B, line 15 The compensation committee of Valley Health System, Inc. utilizes a market compensation survey to recommend to the Board the approval of its determination of the appropriate compensation of the Chief Executive Officer. During that process, the Committee also reviews the compensation levels of other senior management and key employees of the System. These individuals are not members of the compensation committee and do not participate in this process. The CEO, as a member of the Board of VHS, does not participate in the approval process of that officer's compensation. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements of Valley Health Systems and Affiliates, which includes supplemental information of the filing entity, are available to the public upon request at the Organization's administrative office at 575 Beech Street, Holyoke, MA. Form 990, Part XII, Line 2c: The audit process has not changed from the prior year. Community Health Foundation of Western Massachusetts Inc 575 Beech Street Holyoke MA 01040 222568962 Raise & Invest Funds for Affiliates MA 501(c)(3) Line 7 Valley Health Systems Inc 0 Holyoke Medical Center Inc 575 Beech Street Holyoke MA 01040 222520073 Hospital MA 501(c)(3) Line 3 Valley Health Systems Inc 0 Holyoke Visiting Nurse Association Inc 575 Beech Street Holyoke MA 01040 042104310 Home Healthcare MA 501(c)(3) Line 10 Valley Health Systems Inc 0 MassWest Services Inc 575 Beech Street Holyoke MA 01040 222515964 Healthcare MA 501(c)(3) Line 12b, II Valley Health Systems Inc 0 H-C Management Services Inc 20 Hospital Drive Holyoke MA 01040 222515981 Supporting Organization MA 501(c)(3) Line 12b, II Valley Health Systems Inc 0 Valley Health Systems Inc 20 Hospital Drive Holyoke MA 01040 042103583 Healthcare MA 501(c)(3) Line 7 N/A 0 Western Mass Physician Associates Inc 15 Hospital Drive Holyoke MA 01040 043202198 Medical Care Services MA 501(c)(3) Line 3 MassWest Services Inc 0 William Skinner TUA-Holyoke Hospital Trust PO Box 1802 Providence RI 029011802 046035855 Grantmaking MA 4797(a)(1) PF Valley Health Systems Inc 0 0 0 0 0 1 0 0 0 0 0 1 1 1 1 1 0 0 0 0