2024-02-20T08:09:34-06:00 2023-06-30 462982708 FITZPATRICK LEARY & SZARKOLLC 1447 YORK ROAD STE 703 LUTHERVILLE MD 21093 990 2022-07-01 521763520 BAY COMMUNITY SUPPORT SERVICES INC BAYC 4102244205 908 COMMERCE ROAD ANNAPOLIS MD 21401 CATHERINE RAINES CHIEF EXECUTIVE OFFICER 4102244205 2024-02-05 1 CATHERINE RAINES 999009999 1 NICOLE R SZARKO CPA P00646988 4103071400 2024-01-31 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CATHERINE RAINES 908 COMMERCE ROAD ANNAPOLIS MD 21401 11321364 0 X WWWW.BAYCSS.ORG X 1991 MD THE ORGANIZATION'S PURPOSE IS TO SUPPORT PEOPLE WITH DISABILITIES BY HELPING THEM TO ATTAIN THEIR FULLEST POSSIBLE EMPLOYMENT, PRODUCTIVITY AND INCLUSION INTO THE EVERYDAY LIFE OF THE COMMUNITY, ALONG WITH ASSURING THEIR RIGHTS, ENTITLEMENTS AND CHOICES. 8 8 175 0 0 0 128621 310292 8610262 10642939 19707 -22795 21221 4189 8779811 10934625 0 0 0 0 5400799 6683056 0 0 25587 2115234 2487067 7516033 9170123 1263778 1764502 6792045 13332943 3316152 8297200 3475893 5035743 X THE ORGANIZATION'S PURPOSE IS TO SUPPORT PEOPLE WITH DISABILITIES BY HELPING THEM TO ATTAIN THEIR FULLEST POSSIBLE EMPLOYMENT, PRODUCTIVITY AND INCLUSION INTO THE EVERYDAY LIFE OF THE COMMUNITY, ALONG WITH ASSURING THEIR RIGHTS, ENTITLEMENTS AND CHOICES. 0 0 911742 1071369 DAY PROGRAM:DAY ACTIVITY PROGRAMS PROVIDE A VARIETY OF OPPORTUNITIES FOR INDIVIDUALS TO DEVELOP THEIR LIFE SKILLS, ALONG WITH JOB TRAINING TO IMPROVE THE QUALITY OF THEIR LIVES. SERVICES INCLUDE TRANSPORTATION AND THE OPPORTUNITY TO VOLUNTEER IN THEIR COMMUNITIES. WE SHARE A COMMITMENT TO HELPING PARTICIPANTS REACH THEIR HIGHEST POTENTIAL AND MAXIMIZE THEIR ABILITY TO DEVELOP VALUED ROLES AND MEANINGFUL RELATIONSHIPS IN THE COMMUNITY. 880392 1274501 SUPPORTED EMPLOYMENT:THE ORGANIZATION HAS A CONTRACT WITH MDH TO PROVIDE VOCATIONAL SERVICES (SUCH AS ASSESSMENT ACTIVITIES, JOB TRAINING, WORK SKILL TRAINING AND PLACEMENT PROGRAMS, TRAINING IN SOCIAL SKILLS, SAFETY SKILLS, WORK RELATED HYGIENE TRAINING AND OTHER WORK SKILLS) TO INDIVIDUALS WHO ARE AT A HIGHER FUNCTIONING LEVEL. 5438810 7088433 RESIDENTIAL SERVICES:RESIDENTIAL SUPPORT SERVICES PROGRAM OFFERS A VARIETY OF INDIVIDUALIZED SERVICES IN A HOME-LIKE ATMOSPHERE IN THE COMMUNITY. THESE SERVICES INCLUDE NURSING, SOCIALIZATION, RECREATIONAL ACTIVITIES, AND TRANSPORTATION. THE ORGANIZATION PROVIDES SUPPORT AND TRAINING TO INCREASE PARTICIPATION IN ACTIVITIES IN DAILY LIVING AND TO PROMOTE INDEPENDENCE. WE ASSIST EACH PERSON IN IDENTIFYING, PLANNING TO MEET, AND ACCOMPLISHING GOALS THAT ARE AIMED AT IMPROVING THEIR QUALITY OF LIFE. PEOPLE ARE ENCOURAGED TO ENJOY THEIR INDIVIDUAL INTERESTS, SUCH AS SHOPPING, ATTENDING WORSHIP SERVICES AND PARTICIPATING IN THEIR COMMUNITY ACTIVITIES. 60168 68664 SUPPORT SERVICES:THE GOAL OF SUPPORT SERVICES IS TO ASSIST ELIGIBLE ADULT INDIVIDUALS IN DEVELOPING THEIR MAXIMUM POTENTIAL AND IN MAINTAINING THEMSELVES IN THE COMMUNITY. SUPPORT SERVICES ALSO INCLUDES HELPING INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES DEVELOP THE SKILLS AND SOCIAL SUPPORTS NECESSARY TO GAIN, RETAIN OR ADVANCE IN EMPLOYMENT. SERVICES AND COSTS VARY FROM INDIVIDUAL TO INDIVIDUAL IN ORDER TO MAXIMIZE INDEPENDENCE, PRODUCTIVITY AND INTEGRATION WITHIN THE COMMUNITY. 707604 819061 PERSONAL SUPPORTS:THE PURPOSE OF THIS PROGRAM IS TO HELP INDIVIDUALS TRANSITION INTO COMMUNITY-BASED LIVING. THE GOAL IS TO GIVE CLIENTS INDEPENDENT LIVING WITH ACCESS TO DEPENDABLE AND KNOWLEDGEABLE SUPPORT STAFF. THE ORGANIZATION FOCUSES ON TEACHING THE SKILLS NEEDED TO PARTICIPATE IN EVERYDAY EVENTS OF LIFE. 204714 325100 COMMUNITY DEVELOPMENT SERVICES - THE ORGANIZATION HAS A CONTRACT WITH THE MARYLAND DEPARTMENT OF HEALTH (MDH) TO PROVIDE SERVICES IN TO HELP INDIVIDUALS BECOME MORE INTEGRATED, INDEPENDENT AND ENGAGED IN THE COMMUNITY THROUGH MEANINGFUL AND PURPOSEFUL ACTIVITIES. 972486 1212825 8203430 1 1 0 0 0 0 0 0 1 1 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 1 0 0 0 0 0 0 0 0 0 0 1 19 0 1 175 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X DEBBIE GAUSS DIRECTOR OF FINANCE 4102244205 908 COMMERCE ROAD ANNAPOLIS MD 21401 DANIEL I PUZON PRESIDENT 2.00 X X 0 0 0 GORDON INGMIRE TREASURER 2.00 X X 0 0 0 CHRIS WOEHRER DIRECTOR 1.00 X 0 0 0 JUDITH MATTINGLY VICE PRESIDENT 2.00 X X 0 0 0 MICHEAL VENNICK DIRECTOR 1.00 X 0 0 0 JOHN CHAPPELLE DIRECTOR 1.00 X 0 0 0 JENNIFER INGMIRE SECRETARY 2.00 X X 0 0 0 ROSE FORREST DIRECTOR 1.00 X 0 0 0 CATHERINE RAINES CHIEF EXECUTIVE OFFICER 37.50 X 201762 0 1517 201762 0 1517 1 0 1 0 0 236940 73352 310292 RESIDENTIAL FEES 624200 6841522 6841522 SUPPORTED EMPLOYMENT 624200 1274501 1274501 DAY PROGRAM FEES 624200 1071369 1071369 PERSONAL SUPPORTS 624200 819061 819061 COMMUNITY LEARNING SERVICE 624200 325100 325100 311386 311386 10642939 17975 17975 345969 382986 3753 -37017 -3753 -40770 -40770 MISCELLANEOUS 900099 4189 4189 4189 10934625 10647128 0 -22795 209661 193035 16081 545 5610043 5165124 430577 14342 423505 392783 29731 991 439847 404964 33758 1125 10518 10518 27825 27825 4557 4557 108397 108397 162589 155142 7312 135 317993 290253 27740 147715 133783 13932 99778 99778 174589 126241 48348 193388 173227 19951 210 PURCHASE OF SERVICES 579428 437814 135060 6554 VEHICLE EXPENSES 171165 171165 REPAIRS AND MAINTENANCE 123291 122475 816 FOOD 119428 119428 246406 218218 26503 1685 9170123 8203430 941106 25587 363085 493613 2929328 6169742 26170 788679 2662057 100232 134934 5162214 2324595 1924882 2837619 570620 599059 5000 5000 18965 41429 91254 363320 6792045 13332943 529035 568922 78664 52332 1538498 2420730 1169955 5255216 3316152 8297200 X 3443921 5035743 31972 0 3475893 5035743 6792045 13332943 X 1764502 55456 -260108 X X 0 1 X 1 0 X 156766 197188 1482734 128621 310292 2275601 7343639 7837851 7957017 8543773 10642939 42325219 7500405 8035039 9439751 8672394 10953231 44600820 0 0 0 44600820 39923 3610 8357 16455 17975 86320 39923 3610 8357 16455 17975 86320 12659 4793 21221 4189 42862 7552987 8043442 9448108 8710070 10975395 44730002 0.99710 0.99680 0.00190 0.00180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 584545 30125 614670 656225 -71680 584545 629690 26535 656225 1.00000 0 0 1183101 1183101 1885034 672302 1212732 661756 254640 407116 342437 307767 34670 1089886 1089886 0 2837619 DUE TO MDH 4998828 LEASE LIABILITIES 256388 5255216 X 10917515 55456 -68009 -12553 10930068 4557 4557 10934625 9357665 192099 192099 9165566 4557 4557 9170123 PART IV, LINE 2B: THE ORGANIZATION HOLDS CASH ON BEHALF OF VARIOUS CLIENTS. THE ORGANIZATION HAS A FIDUCIARY RESPONSIBILITY FOR THE ADMINISTRATION AND DISTRIBUTION OF THESE FUNDS. PART V, LINE 4: THE PURPOSE OF THE BOARD DESIGNATED QUASI ENDOWMENT FUND IS TO PROVIDE BOTH CURRENT OPERATING SUPPORT AND HELP SECURE LONG-TERM FINANCIAL STABILITY FOR THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR TAX PROVISIONS IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CONCEPT TOPIC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CREATES A SINGLE MODEL TO ADDRESS UNCERTAINTY IN TAX POSITIONS AND CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING THE MINIMUM RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION BELIEVES THAT ITS INCOME TAX FILING POSITIONS AND DEDUCTIONS WILL BE SUSTAINED UPON EXAMINATION AND, ACCORDINGLY, HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES, AT JUNE 30, 2023 AND 2022 FOR UNCERTAIN INCOME TAX POSITIONS. THE ORGANIZATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE ORGANIZATION HAS ADOPTED A POLICY UNDER WHICH, IF REQUIRED TO BE RECOGNIZED IN THE FUTURE, IT WILL CLASSIFY INTEREST RELATED TO THE UNDERPAYMENT OF INCOME TAXES AS A COMPONENT OF INTEREST EXPENSE, AND IT WILL CLASSIFY ANY RELATED PENALTIES IN MANAGEMENT AND GENERAL EXPENSES IN THE STATEMENTS OF ACTIVITIES. THE ORGANIZATION IS SUBJECT TO U.S. FEDERAL, STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE CURRENT YEAR AND THE THREE PRECEDING YEARS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN ESTIMATE - PARTICIPATION LIABILITY -68,009. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 192,099. X 0 0 0 0 0 0 0 0 0 CATHERINE RAINES CHIEF EXECUTIVE OFFICER 201762 0 0 0 0 0 0 0 1517 0 203279 0 0 0 PART I, LINE 3 THE CEO REPORTS DIRECTLY TO THE BOARD OF DIRECTOR'S PRESIDENT. THE BOARD CONDUCTED THE LAST REVIEW AND SALARY ADJUSTMENT IN SEPTEMBER 2023. ALL BOARD MEMBERS MET AND VOTED TO APPROVE COMPENSATION FOR CATHERINE RAINES. RAINES RESTORATION LLC SON OF EXECUTIVE DIRECTOR 55607 HOME IMPROVEMENT WORK 0 FORM 990, PART VI, SECTION A, LINE 2 GORDON AND JENNIFER INGMIRE, BOTH BOARD MEMBERS, ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION B, LINE 11B THE 990 DRAFT WAS PROVIDED TO THE BOARD OF DIRECTORS BY THE CEO AND CFO FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, BOARD OF DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST AND ABSTAIN FROM VOTING ON ISSUES RELATED TO THE CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE CEO REPORTS DIRECTLY TO THE BOARD OF DIRECTOR'S PRESIDENT. THE BOARD CONDUCTED THE LAST REVIEW AND SALARY ADJUSTMENT IN SEPTEMBER OF 2023. ALL BOARD MEMBERS MET AND VOTED TO APPROVE COMPENSATION FOR THE CEO. THE CEO CONDUCTS REVIEWS AND SALARY ADJUSTMENTS FOR THE REGIONAL DIRECTORS AND COO. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE -192,099. CHANGE IN ESTIMATE - PARTICIPATION LIABILITY -68,009. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.