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Nonprofiteer
← COMMUNITY TREATMENT SOLUTIONS INC

Form 990 for tax year 2022

Filed by COMMUNITY TREATMENT SOLUTIONS INC.

Totals

Total revenue
$11,069,173
Total expenses
$8,920,397
Contributions and grants received
$3,187,457
Grants paid
$0
Program service revenue
$7,734,712
Investment income
$69,988
Other revenue
$77,016
Total assets, end of year
$10,479,028
Total liabilities, end of year
$4,412,909
Net assets or fund balances, end of year
$6,066,119
Program services expenses (Part IX)
$8,262,967
Management and general expenses
$657,430
Fundraising expenses
$0
Program service expenses (Part III)
$8,262,967

Program services were 92.6% 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)

    $3,187,457

  • 2a · Program service revenue: CLIENT SERVICE FEES

    total $7,734,712 · related or exempt $7,734,712

  • 3 · Investment income

    total $59,881 · excluded $59,881

  • 7a · Gross sales of assets other than inventory

    other assets $21,780

  • 7b · Less cost or other basis and sales expenses

    other assets $11,673

  • 7c · Gain or loss

    other assets $10,107

  • 7d · Net gain or loss

    total $10,107 · excluded $10,107

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $77,016 · related or exempt $77,016

  • 11e · Other revenue, total

    $77,016

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $4,691,561 · program services $4,312,378 · management and general $379,183

  • 8 · Pension plan contributions

    total $35,382 · program services $32,863 · management and general $2,519

  • 9 · Other employee benefits

    total $621,950 · program services $577,676 · management and general $44,274

  • 10 · Payroll taxes

    total $393,066 · program services $365,085 · management and general $27,981

  • 11a · Fees: management

    total $79,344 · program services $50,272 · management and general $29,072

  • 11c · Fees: accounting

    total $44,875 · program services $43,867 · management and general $1,008

  • 11g · Fees: other

    total $213,994 · program services $211,780 · management and general $2,214

  • 12 · Advertising and promotion

    total $3,962 · program services $2,510 · management and general $1,452

  • 13 · Office expenses

    total $519,579 · program services $456,938 · management and general $62,641

  • 14 · Information technology

    total $146,728 · program services $92,966 · management and general $53,762

  • 16 · Occupancy

    total $680,746 · program services $676,674 · management and general $4,072

  • 17 · Travel

    total $254,765 · program services $241,231 · management and general $13,534

  • 19 · Conferences, conventions and meetings

    total $24,361 · program services $15,435 · management and general $8,926

  • 20 · Interest

    total $4,305 · management and general $4,305

  • 22 · Depreciation, depletion and amortization

    total $75,902 · program services $55,505 · management and general $20,397

  • 23 · Insurance

    total $166,531 · program services $164,441 · management and general $2,090

  • 24a · Other expenses: FOSTER FAMILY STIPENDS

    total $963,346 · program services $963,346

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,927,852 · end of year $4,524,615

  • 4 · Accounts receivable

    beginning of year $1,062,919 · end of year $581,087

  • 9 · Prepaid expenses and deferred charges

    beginning of year $65,861 · end of year $97,381

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

    $539,699

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

    $259,861

  • 10c · Land, buildings and equipment, net

    beginning of year $222,207 · end of year $279,838

  • 11 · Investments: publicly traded securities

    end of year $2,312,758

  • 15 · Other assets

    beginning of year $3,088,681 · end of year $2,683,349

  • 17 · Accounts payable and accrued expenses

    beginning of year $429,826 · end of year $347,300

  • 19 · Deferred revenue

    beginning of year $106,844 · end of year $5,393

  • 23 · Secured mortgages and notes payable

    beginning of year $154,201 · end of year $158,505

  • 25 · Other liabilities

    beginning of year $4,028,116 · end of year $3,901,711

  • 27 · Net assets without donor restrictions

    beginning of year $3,648,533 · end of year $6,066,119

Mission and programs · 2022

Mission

A CONTINUUM OF SERVICES TO CHILDREN, ADOLESCENTS AND THEIR FAMILIES.

Activities or mission (Part I)

TO PROVIDE SERVICES THAT BUILD A FOUNDATION FOR HEALING, GROWTH AND SUCCESSES FOR CHILDREN AND FAMILIES. OUR SERVICES WILL EMPOWER CHILDREN AND FAMILIES TO USE THEIR STRENGTHS TO OVERCOME OBSTACLES SO THEY CAN LEAD THEIR LIVES WITH CONFIDENCE, COMPETENCE AND HOPE.

  • CTS SPECIALIZES IN WORKING WITH YOUTH WHO ARE AT RISK FOR OUT OF COMMUNITY PLACEMENT. THESE YOUTH HAVE HAD MULTIPLE FAILURES IN OTHER SETTINGS OR MAY BE READY TO BE REINTEGRATED INTO THE COMMUNITY FROM RESIDENTIAL PROGRAMS. THE WORK WITH THIS POPULATION IS STRENGTHS-BASED AND PROVIDES MULTI-DISCIPLINARY AND MULTIDIMENSIONAL INDIVIDUALIZED INTERVENTIONS FOR YOUTH WHO PRESENT WITH COMPLEX ISSUES. CTS IS AN EXPERT IN IMPLEMENTING STATE OF THE ART AND FLEXIBLE INTERVENTIONS THAT INVOLVE TRADITIONAL AND NONTRADITIONAL RESOURCES AND STAKEHOLDERS IN THE YOUTH'S WELFARE. PROGRAMS -COMMUNITY BASED GROUP HOMES -TO PROVIDE RESIDENTIAL TREATMENT SERVICES TO ADOLESCENTS AND CHILDREN, ARE HOME-LIKE SETTINGS FOR YOUTH, WHERE SERVICES ARE BASED ON A TRAUMA-INFORMED APPROACH TO ASSESSMENT, TREATMENT AND THE ENVIRONMENT. -SPECIALTY SERVICES - COMMUNITY BASED GROUP HOMES THAT ARE AN ALTERNATIVE TO RESIDENTIAL TREATMENT FOR YOUTH WHO EXHIBIT INTENSE AND COMPLEX BEHAVIORS. -SPECIAL TEENS ACHIEVING REAL SUCCESS (STARS) -A COMMUNITY-BASED ALTERNATIVE FOR DEVELOPMENTALLY-DELAYED YOUTH WHO ARE ALSO EXPERIENCING MENTAL HEALTH DISORDERS. -INTENSIVE CLINICAL SERVICES (ICS) -IS A FAMILY-BASED APPROACH FOR DCP&P (DIVISION OF CHILD PROTECTION AND PERMANENCY) INVOLVED YOUTH WHO LIVE EITHER IN THEIR OWN HOME OR IN A CTS THERAPEUTIC HOME. -TRANSITIONAL ASSISTED INDEPENDENT LIVING (TRAIL)- SUPPORTS YOUTH WHO ARE AGING OUT OF THE CHILD PROTECTIVE SYSTEM BY HELPING THEM TRANSITION TO INDEPENDENCE. -THERAPEUTIC SUPERVISED VISITATION (TSV) -PROVIDES THERAPEUTIC SUPERVISED AND PROGRESSIVE VISITATION BETWEEN BIRTH PARENTS AND THEIR CHILDREN WITH THE GOAL OF FAMILY REUNIFICATION. -GOLDSTON FAMILY SERVICES -GIVES FAMILIES NEW TOOLS, MENTORING AND SUPPORT, WHICH ENABLE PARENTS TO IMPROVE THEIR COPING AND PARENTING SKILLS.- FUNCTIONAL FAMILY THERAPY (FFT)- IS A U.S. SURGEON GENERAL-RECOMMENDED PROGRAM FOR DELINQUENT AND AT-RISK YOUTH. TREATMENT IS SHORT-TERM AND INVOLVES FAMILY MEMBERS.

    Expenses $8,262,967 · Revenue $7,811,728

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Gloria Miller

    PRESIDENT

    Total calculated
    $0
    Hours/week
    5 + 2 related

  • Michel Merkx

    TREASURER

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Joseph Canataro

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Roy Leitstein

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $818,794
    From this org
    $0
    From related orgs
    $788,692
    Other
    $30,102
    Hours/week
    8 + 36 related

    Schedule J breakdown matched by us

    Base
    $0 + $611,592 related
    Bonus
    $0 + $177,100 related
    Other
    $0
    Deferred
    $0 + $2,627 related
    Nontaxable benefits
    $0 + $27,475 related
    Filer's total
    $0 + $818,794 related

  • George Richards

    CHIEF FINANCIAL OFFICER

    Total calculated
    $338,689
    From this org
    $0
    From related orgs
    $321,398
    Other
    $17,291
    Hours/week
    10 + 42 related

    Schedule J breakdown matched by us

    Base
    $0 + $258,898 related
    Bonus
    $0 + $62,500 related
    Other
    $0
    Deferred
    $0 + $9,705 related
    Nontaxable benefits
    $0 + $7,586 related
    Filer's total
    $0 + $338,689 related

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

None.

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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE EXECUTIVE DIRECTOR IS COMPENSATED BY LEGACY TREATMENT SERVICES, INC., A RELATED ORGANIZATION, AND WAGES AND BENEFITS ARE ALLOCATED TO THE FILING ORGANIZATION BASED ON TIME AND EFFORT. LEGACY TREATMENT SERVICES, INC. USES A COMPENSATION COMMITTEE, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION STUDY, AND BOARD APPROVAL TO ESTABLISH THE EXECUTIVE DIRECTOR'S COMPENSATION.

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
2022
Filed
8 May 2024
IRS schema version
2022v5.0
Source object
202421299349302487

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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