2026-04-09T18:24:52-05:00 2025-06-30 333709623 COHNREZNICK ADVISORY LLC 350 GRANITE STREET SUITE 1200 BRAINTREE MA 02184 990 2024-07-01 061236054 COMMUNITY SYSTEMS INC COMM 5088330945 3 CEDARHILL PARK DRIVE PLYMOUTH MA 02360 JANET BUTLER PRESIDENT AND CEO 5088330945 2026-04-08 1 1 JOLANTA TUCK P01340068 7813803520 2026-03-27 2024 2025-03-06 01:10:19Z JANET BUTLER 3 CEDARHILL PARK DRIVE PLYMOUTH MA 02360 26006943 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. 8 8 259 8 0 0 19345605 24213781 1810309 1778378 536 1908 30604 12876 21187054 26006943 0 0 0 0 14215109 15585181 0 0 0 7703711 8255040 21918820 23840221 -731766 2166722 12239428 12980918 7787477 6362245 4451951 6618673 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 8790840 496444 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). CSI HELPS PEOPLE WITH DISABILITIES REALIZE THEIR DREAMS OF BUILDING A HAPPY HOME LIFE WITH WHOM THEY CHOOSE, WHERE THEY CHOOSE, AND WITH THE SUPPORTS THEY NEED. WHETHER IN A GROUP HOME WITH UP TO 3 ROOMMATES, IN SHARED LIVING WITH A NON-DISABLED ROOMMATE, OR IN A PRIVATE APARTMENT CSI PROVIDES 24 HOUR A DAY SUPPORTS OR AS LITTLE AS TWO HOURS A WEEK DEPENDING ON THE PERSON'S STRENGTHS, CHALLENGES, AND SAFETY NEEDS. THE GOAL IS FOR EACH PERSON TO HAVE THE LOCUS OF CONTROL. 8048946 360444 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. CSI HELPS PEOPLE WITH DISABILITIES REALIZE THEIR DREAMS OF BUILDING A HAPPY HOME LIFE WITH WHOM THEY CHOOSE, WHERE THEY CHOOSE, AND WITH THE SUPPORTS THEY NEED. WHETHER IN A GROUP HOME WITH UP TO 3 ROOMMATES, IN SHARED LIVING WITH A NON-DISABLED ROOMMATE, OR IN A PRIVATE APARTMENT CSI PROVIDES 24 HOUR A DAY SUPPORTS OR AS LITTLE AS TWO HOURS A WEEK DEPENDING ON THE PERSON'S STRENGTHS, CHALLENGES, AND SAFETY NEEDS. THE GOAL IS FOR EACH PERSON TO HAVE THE LOCUS OF CONTROL. 5065255 934366 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. 21905041 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 1 0 0 0 0 1 0 0 0 1 38 0 1 259 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 1 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 MA X SHERRY MIDDENDORF 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 ERNIE MESSMER 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 NANCY WEISS DIRECTOR 2.00 2.00 X 0 0 0 JANET BUTLER PRESIDENT/CEO 8.00 32.00 X 0 246986 28006 GURI DAVIS OUTGOING VP/COO/SECRETARY 6/20/25 8.00 32.00 X 0 190066 40397 SANDRA COADY OUTGOING TREASURER/VP/CFO 8.00 32.00 X 0 175578 5416 ERIN CUNHA ACTING VP/COO 8.00 32.00 X 0 97308 953 AMY MCELMAN EXECUTIVE DIRECTOR 40.00 0.00 X 123178 0 104 CHRISTOPHER ROOT DIRECT SUPPORT PROFESSIONAL 40.00 0.00 X 158956 0 13480 DAPHNEY PERALTE DIR. SUPPORT PROFESS./ASST. MANAGER 40.00 0.00 X 142189 0 2640 CHRISLA GEDEON DIR. SUPPORT PROFESS./ASST. MANAGER 40.00 0.00 X 140533 0 2779 KYLEE MCCIER DIRECT SUPPORT PROFESSIONAL 40.00 0.00 X 136996 0 16256 GREGORY MACIEL DIRECT SUPPORT PROFESSIONAL 40.00 0.00 X 125695 0 14874 827547 709938 124905 19 0 1 0 DELTA-T 140 GOULD ST STE 230 NEEDHAM MA 02494 STAFFING AGENCY 905216 IT WORKS 1611 MAIN STREET WEST BARNSTABLE MA 02668 IT CONSULTING 178346 BAYADA HOME HEALTH CARE INC PO BOX 536446 PITTSBURGH PA 15253 STAFFING AGENCY 151443 PATRIOT CONTSTRUCTION AND EXCAVATION 586 MAIN ST SOUTH BETHLEHEM CT SOUTH BETHLEHEM CT 06787 LANDSCAPING 149200 JCS HOME IMPROVEMENT 177 HIGH ST THOMASTON CT 06787 CONTRUCTION CONTRACTOR 113455 5 24104542 109239 1250000 24213781 CLIENT FEES 623990 1778378 1778378 1778378 1908 1908 12876 12876 12876 26006943 1791254 0 1908 X 166061 166061 11210535 10797530 413005 96478 92031 4447 2981475 2851895 129580 1130632 1069194 61438 375466 375466 7042 7042 61915 61915 2503849 2467558 36291 60755 60755 232414 150904 81510 385935 297280 88655 2781253 2523227 258026 496495 483018 13477 406140 345934 60206 160983 160983 FOOD 376136 371596 4540 BAD DEBT EXPENSE 193384 186991 6393 213273 106900 106373 23840221 21905041 1935180 0 1267040 1870971 11012 62917 3100074 2577378 118403 148786 12171308 4907950 6337083 7263358 1235942 895928 169874 161580 12239428 12980918 2100492 2089161 4432566 3360772 1254419 912312 7787477 6362245 X 4379751 6499614 72200 119059 4451951 6618673 12239428 12980918 2166722 0 X 0 1 X 1 0 X 19766204 18665805 18859661 19345605 24213781 100851056 19766204 18665805 18859661 19345605 24213781 100851056 100851056 1291 298 16739 536 1908 20772 13384 10636 5664 30604 12876 73164 100944992 8539021 0.99910 0.99910 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2020 AMOUNT: $ 13,384. 2021 AMOUNT: $ 10,636. 2022 AMOUNT: $ 5,664. 2023 AMOUNT: $ 30,604. 2024 AMOUNT: $ 12,876. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 X 2331724 2331724 6892123 2226420 4665703 1636698 1429625 207073 1310763 1251905 58858 7263358 LEASE LIABILITY 912312 912312 X 26006943 0 26006943 0 26006943 23840221 0 23840221 0 23840221 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 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, 2025 AND 2024. 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, 2025 AND 2024. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE INTERNAL REVENUE SERVICE, FISCAL YEARS SINCE 2022 REMAIN OPEN. X X X X X 0 0 0 0 0 0 0 1 0 JANET BUTLER PRESIDENT/CEO 0 230785 0 13181 0 3020 0 4758 0 23248 0 274992 0 0 GURI DAVIS OUTGOING VP/COO/SECRETARY 6/20/25 0 177420 0 12646 0 0 0 3853 0 36544 0 230463 0 0 SANDRA COADY OUTGOING TREASURER/VP/CFO 0 145582 0 1903 0 28093 0 2950 0 2466 0 180994 0 0 CHRISTOPHER ROOT DIRECT SUPPORT PROFESSIONAL 158956 0 0 0 0 0 3131 0 10349 0 172436 0 0 0 KYLEE MCCIER DIRECT SUPPORT PROFESSIONAL 136996 0 0 0 0 0 1382 0 14874 0 153252 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 INCENTIVE FOR EMPLOYEES TO REMAIN WITH THE ORGANIZATIONS. THE AMOUNTS ARE INCLUDED IN THE INDIVIDUALS' W-2 AND ARE INCLUDED IN COLUMN B(II). X 1 1250000 FMV 1 0 0 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. 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, 2025, PAYMENTS TO SAMS AMOUNTED TO $375,466. THE MANAGEMENT AGREEMENT IS RENEWABLE ANNUALLY. FORM 990, PART VI, SECTION A, LINE 4 THE CORPORATE BYLAWS ADDED THE POSITION OF CHIEF INFORMATION OFFICER (CIO) FOR COMMUNITY SYSTEMS, INC. THE AMENDED BYLAWS WAS APRROVED BY ALL FOUR ENTITIES: COMMUNITY SYSTEMS INC (CT), COMMUNITY SYSTEMS INC (MA), COMMUNITY SYSTEMS INC (DE), AND COMMUNITY SYSTEMS SUPPORT AND MANAGEMENT SERVICES, INC. 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 GUIDELINES 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 EXECUTIVE COMPENSATION STUDY WAS CONDUCTED BY EXTERNAL EXPERTS AND CONSULTANTS IN 2023. 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. FORM 990, PART IX, LINE 11G OTHER CONSULTANTS: PROGRAM SERVICE EXPENSES 2,467,558. MANAGEMENT AND GENERAL EXPENSES 36,291. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,503,849. 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 COMMUNITY SYSTEMS INC (VIRGINIA) 10400 EATON PLACE SUITE 501 FAIRFAX VA 22030 992926840 RESIDENTIAL AND DAY SUPPORT FOR THE DISABLED VA 501(C)(3) LINE 7 N/A 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 NONE