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Nonprofiteer
← COMMUNITY SYSTEMS INC

Form 990 for tax year 2024

Filed by COMMUNITY SYSTEMS INC.

Totals

Total revenue
$26,006,943
Total expenses
$23,840,221
Contributions and grants received
$24,213,781
Grants paid
$0
Program service revenue
$1,778,378
Investment income
$1,908
Other revenue
$12,876
Total assets, end of year
$12,980,918
Total liabilities, end of year
$6,362,245
Net assets or fund balances, end of year
$6,618,673
Program services expenses (Part IX)
$21,905,041
Management and general expenses
$1,935,180
Fundraising expenses
$0
Program service expenses (Part III)
$21,905,041

Program services were 91.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $24,104,542

  • 1f · All other contributions, gifts and grants

    $109,239

  • 1g · Noncash contributions included above

    $1,250,000

  • 2a · Program service revenue: CLIENT FEES

    total $1,778,378 · related or exempt $1,778,378

  • 3 · Investment income

    total $1,908 · excluded $1,908

  • 11d · All other revenue

    total $12,876 · related or exempt $12,876

  • 11e · Other revenue, total

    $12,876

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $166,061 · management and general $166,061

  • 7 · Other salaries and wages

    total $11,210,535 · program services $10,797,530 · management and general $413,005

  • 8 · Pension plan contributions

    total $96,478 · program services $92,031 · management and general $4,447

  • 9 · Other employee benefits

    total $2,981,475 · program services $2,851,895 · management and general $129,580

  • 10 · Payroll taxes

    total $1,130,632 · program services $1,069,194 · management and general $61,438

  • 11a · Fees: management

    total $375,466 · management and general $375,466

  • 11b · Fees: legal

    total $7,042 · management and general $7,042

  • 11c · Fees: accounting

    total $61,915 · management and general $61,915

  • 11g · Fees: other

    total $2,503,849 · program services $2,467,558 · management and general $36,291

  • 12 · Advertising and promotion

    total $60,755 · management and general $60,755

  • 13 · Office expenses

    total $232,414 · program services $150,904 · management and general $81,510

  • 14 · Information technology

    total $385,935 · program services $297,280 · management and general $88,655

  • 16 · Occupancy

    total $2,781,253 · program services $2,523,227 · management and general $258,026

  • 17 · Travel

    total $496,495 · program services $483,018 · management and general $13,477

  • 22 · Depreciation, depletion and amortization

    total $406,140 · program services $345,934 · management and general $60,206

  • 23 · Insurance

    total $160,983 · program services $160,983

  • 24a · Other expenses: FOOD

    total $376,136 · program services $371,596 · management and general $4,540

  • 24b · Other expenses: BAD DEBT EXPENSE

    total $193,384 · program services $186,991 · management and general $6,393

  • 24e · All other expenses

    total $213,273 · program services $106,900 · management and general $106,373

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,267,040 · end of year $1,870,971

  • 2 · Savings and temporary cash investments

    beginning of year $11,012 · end of year $62,917

  • 4 · Accounts receivable

    beginning of year $3,100,074 · end of year $2,577,378

  • 9 · Prepaid expenses and deferred charges

    beginning of year $118,403 · end of year $148,786

  • 10a · Land, buildings and equipment: cost or other basis

    $12,171,308

  • 10b · Land, buildings and equipment: accumulated depreciation

    $4,907,950

  • 10c · Land, buildings and equipment, net

    beginning of year $6,337,083 · end of year $7,263,358

  • 14 · Intangible assets

    beginning of year $1,235,942 · end of year $895,928

  • 15 · Other assets

    beginning of year $169,874 · end of year $161,580

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,100,492 · end of year $2,089,161

  • 23 · Secured mortgages and notes payable

    beginning of year $4,432,566 · end of year $3,360,772

  • 25 · Other liabilities

    beginning of year $1,254,419 · end of year $912,312

  • 27 · Net assets without donor restrictions

    beginning of year $4,379,751 · end of year $6,499,614

  • 28 · Net assets with donor restrictions

    beginning of year $72,200 · end of year $119,059

Mission and programs · 2024

Mission

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.

  • 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.

    Expenses $8,790,840 · Revenue $496,444

  • 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.

    Expenses $8,048,946 · Revenue $360,444

  • 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.

    Expenses $5,065,255 · Revenue $934,366

As filed on the 2024 return.

Listed in Part VII

  • Amanda Ryan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Amy Yenyo

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Andrienne Longobucco

    CHAIR

    Total calculated
    $0
    Hours/week
    4 + 4 related

  • Ernie Messmer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Maria Gonzalez

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Mary Jane Thielhelm

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Terri Hancharick

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Nancy Weiss

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Janet Butler

    PRESIDENT/CEO

    Total calculated
    $274,992
    From this org
    $0
    From related orgs
    $246,986
    Other
    $28,006
    Hours/week
    8 + 32 related

    Schedule J breakdown matched by us

    Base
    $0 + $230,785 related
    Bonus
    $0 + $13,181 related
    Other
    $0 + $3,020 related
    Deferred
    $0 + $4,758 related
    Nontaxable benefits
    $0 + $23,248 related
    Filer's total
    $0 + $274,992 related

  • Guri Davis

    OUTGOING VP/COO/SECRETARY 6/20/25

    Total calculated
    $230,463
    From this org
    $0
    From related orgs
    $190,066
    Other
    $40,397
    Hours/week
    8 + 32 related

    Schedule J breakdown matched by us

    Base
    $0 + $177,420 related
    Bonus
    $0 + $12,646 related
    Other
    $0
    Deferred
    $0 + $3,853 related
    Nontaxable benefits
    $0 + $36,544 related
    Filer's total
    $0 + $230,463 related

  • Sandra Coady

    OUTGOING TREASURER/VP/CFO

    Total calculated
    $180,994
    From this org
    $0
    From related orgs
    $175,578
    Other
    $5,416
    Hours/week
    8 + 32 related

    Schedule J breakdown matched by us

    Base
    $0 + $145,582 related
    Bonus
    $0 + $1,903 related
    Other
    $0 + $28,093 related
    Deferred
    $0 + $2,950 related
    Nontaxable benefits
    $0 + $2,466 related
    Filer's total
    $0 + $180,994 related

  • Erin Cunha

    ACTING VP/COO

    Total calculated
    $98,261
    From this org
    $0
    From related orgs
    $97,308
    Other
    $953
    Hours/week
    8 + 32 related

  • Amy McElman

    EXECUTIVE DIRECTOR

    Total calculated
    $123,282
    From this org
    $123,178
    From related orgs
    $0
    Other
    $104
    Hours/week
    40

  • Christopher Root

    DIRECT SUPPORT PROFESSIONAL

    Total calculated
    $172,436
    From this org
    $158,956
    From related orgs
    $0
    Other
    $13,480
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,956
    Bonus
    $0
    Other
    $0
    Deferred
    $3,131
    Nontaxable benefits
    $10,349
    Filer's total
    $172,436

  • Daphney Peralte

    DIR. SUPPORT PROFESS./ASST. MANAGER

    Total calculated
    $144,829
    From this org
    $142,189
    From related orgs
    $0
    Other
    $2,640
    Hours/week
    40

  • Chrisla Gedeon

    DIR. SUPPORT PROFESS./ASST. MANAGER

    Total calculated
    $143,312
    From this org
    $140,533
    From related orgs
    $0
    Other
    $2,779
    Hours/week
    40

  • Kylee McCier

    DIRECT SUPPORT PROFESSIONAL

    Total calculated
    $153,252
    From this org
    $136,996
    From related orgs
    $0
    Other
    $16,256
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $136,996
    Bonus
    $0
    Other
    $0
    Deferred
    $1,382
    Nontaxable benefits
    $14,874
    Filer's total
    $153,252

  • Gregory Maciel

    DIRECT SUPPORT PROFESSIONAL

    Total calculated
    $140,569
    From this org
    $125,695
    From related orgs
    $0
    Other
    $14,874
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

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).

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
8 April 2026
IRS schema version
2024v5.5
Source object
202610999349301836

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