2024-05-15T18:46:22-05:00 2023-06-30 221478099 COHNREZNICK LLP 350 GRANITE STREET SUITE 1200 BRAINTREE MA 02184 990 2022-07-01 042518575 BAY COVE HUMAN SERVICES INC BAYC 6173713000 66 CANAL STREET BOSTON MA 02114 MARCEL VERNON SVP/CFO 6173713000 2024-05-15 1 MARCEL VERNON 999009999 1 JOLANTA TUCK CPA P01340068 7813803520 2024-05-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LOUIS JOSEPHSON 66 CANAL STREET BOSTON MA 02114 145323951 0 X WWW.BAYCOVE.ORG X 1973 MA TO PROVIDE A FULL RANGE OF HUMAN SERVICES TO GREATER BOSTON RESIDENTS. 21 20 2096 420 0 0 6974071 7472279 129438528 134786052 370728 315743 1243207 2322402 138026534 144896476 0 0 0 0 97855806 104258498 0 0 580266 34766207 34842447 132622013 139100945 5404521 5795531 74683813 77916140 40975139 38311300 33708674 39604840 X THE ORGANIZATION'S MISSION IS TO PROVIDE A FULL RANGE OF HUMAN SERVICES TO GREATER BOSTON RESIDENTS WHO FACE THE CHALLENGES ACCOMPANYING DEVELOPMENTAL DISABILITIES, MENTAL ILLNESS, HOMELESSNESS, DRUG AND ALCOHOL DEPENDENCY AND OTHER MENTAL, PHYSICAL AND AGING CHALLENGES. 0 0 61250077 71551607 MENTAL HEALTH SERVICES - THE MENTAL HEALTH SERVICES DIVISION PROVIDES A WIDE RANGE OF HUMAN SERVICES TAILORED TO ADULTS WITH LONG-TERM AND SEVERE MENTAL ILLNESS. THE DIVISION OPERATES SEVERAL MENTAL HEALTH COMMUNITY RESIDENCES AND TREATMENT PROGRAMS WHICH FOCUS ON INCREASING A CLIENTS INDEPENDENCE THROUGH REHABILITATION, COMMUNITY SKILLS DEVELOPMENT AND CASE MANAGEMENT. 40321974 44684423 LONG TERM SUPPORT SERVICES - THE LONG TERM SUPPORT SERVICES DIVISION PROVIDES SERVICES TO ADULTS SUFFERING FROM A WIDE RANGE OF DEVELOPMENTAL DISABILITIES AND BEHAVIORAL CHALLENGES AS WELL AS FAMILY SUPPORT AND RESPITE SERVICES TO PEOPLE WITH DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES. THE DIVISION OPERATES LIMITED GROUP RESIDENCES AND STAFF-SUPPORTED HOUSING WHICH CONCENTRATE ON DAILY SUPERVISION, COUNSELING AND COMMUNITY LIVING SKILL DEVELOPMENT. 12889792 11043374 ADDICTION SERVICES - THE ADDICTION SERVICES DIVISION PROVIDES MEDICAL AND COUNSELING SERVICES TO INDIVIDUALS SUFFERING FROM SUBSTANCE ABUSE AND DEPENDENCY. SERVICES INCLUDE MEDICAL DETOXIFICATION, COUNSELING, METHADONE TREATMENT, CASE MANAGEMENT, OUTPATIENT CLINIC AND PSYCHIATRIC NURSING. 6752831 9937752 CENTRAL SERVICES - THE CENTRAL SERVICES DIVISION IS COMPRISED OF A RANGE OF SERVICES TO SUPPORT CLIENTS ACROSS THE AGENCY IN WHAT WAS FORMERLY THE AGENCY'S SENIOR SERVICES DIVISION. SERVICES IN THIS DIVISION INCLUDE SNAP BENEFIT ADMINISTRATION AND HOME REPAIR SERVICES TO SUPPORT ELDERS LIVING INDEPENDENTLY IN THE COMMUNITY. 6752831 9937752 121214674 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 101 0 1 2096 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 20 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MA X MARCEL VERNON 6173713000 66 CANAL ST BOSTON MA 02114 ANNE LEVINE DIRECTOR 1.00 1.60 X 0 0 0 SETH DALY STENNIS DIRECTOR 1.00 0.00 X 0 0 0 RUTH FISHBEIN CHAIRPERSON 4.00 1.60 X X 0 0 0 AJAY CHADHA VICE CHAIRPERSON 2.50 1.60 X X 0 0 0 GREGORY BUSCONE TREASURER 2.00 1.60 X X 0 0 0 THOMAS J AITES DIRECTOR 1.00 1.60 X 0 0 0 LISA BLAKE DIRECTOR 1.00 1.60 X 0 0 0 BRUCE G GOODMAN ESQ DIRECTOR 1.00 1.60 X 0 0 0 TANUJA GOPAL DIRECTOR 1.00 1.60 X 0 0 0 SALLY GRAHAM DIRECTOR 1.00 1.60 X 0 0 0 WILLIAM M MAFFIE III DIRECTOR 1.00 1.60 X 0 0 0 JEAN MCGUIRE DIRECTOR 1.00 1.60 X 0 0 0 JAMES MUNGOVAN DIRECTOR 1.00 1.60 X 0 0 0 WILLIAM OAKLEY DIRECTOR 1.00 1.60 X 0 0 0 PETER A PEASE DIRECTOR 1.00 1.60 X 0 0 0 ROBERT J THOMAS DIRECTOR 1.00 1.60 X 0 0 0 SALLY THOMPSON DIRECTOR 1.00 1.60 X 0 0 0 LOUIS JOSEPHSON PRESIDENT/CEO 40.00 2.10 X X 408457 0 14439 BRIAN TEAGUE DIRECTOR 1.00 1.60 X 0 0 0 CHRISTOPHER LENTO DIRECTOR 1.00 1.60 X 0 0 0 ANNE RUSH DIRECTOR 1.00 1.60 X 0 0 0 HEMA MAHASE ASSISTANT CLERK 40.00 2.10 X 75101 0 9496 NANCY MAHAN SVP SERVICES 40.00 2.10 X 208575 0 7357 KERRY J OLLEN ASST TREASURER/SVP/CFO 40.00 2.10 X 223276 0 11149 JAMES LAPRADE SVP OPERATIONS 40.00 2.10 X 255931 0 11149 ALISON SANCHEZ CLERK 40.00 2.10 X 79210 0 4484 MARY JO COOPER VP DEVELOPMENTAL SERVICES 40.00 X 214023 0 10395 ROBERT DIENER MEDICAL DIRECTOR 40.00 X 290490 0 11356 CARLEY LUBARSKY CHIEF OPERATING OFFICER 40.00 X 218127 0 1126 DAVID HIRSCHBERG SVP OF DEVELOPMENT 40.00 X 175535 0 29290 ANNE CARROLL NURSE PRACTITIONER 40.00 X 173873 0 5829 WILLIAM H SPRAGUE EMERITUS PRESIDENT/CEO 40.00 2.10 X 318183 0 230 2640781 0 116300 104 1 1 0 B&J SUPER DEEP CLEANING 375 WATER STREET LAWRENCE MA 01841 CLEANING SERVICES 1244157 PROGRESS HEALTHCARE LLC 328 BROADWAY LYNN MA 01904 HEALTHCARE 602805 CCS FAMILY CONSTRUCTION 4 MONROE ST LAWRENCE MA 01843 CONSTRUCTION SERVICES 298151 RESTREPO LLC 194 MOUNTAIN AVE REVERE MA 02151 CONSTRUCTION SERVICES 233060 COHNREZNICK LLP 350 GRANITE ST SUITE 1200 BRAINTREE MA 02184 AUDIT/TAX SERVICES 223066 10 197027 6397861 877391 7472279 PATIENT CARE 623990 101669371 101669371 MEDICARE/MEDICAID 623990 17126259 17126259 PRIVATE CLIENT FEES 623990 15983335 15983335 CCP ADMIN FEE INCOME 541610 7087 7087 134786052 400270 400270 29040 0 29040 29040 29040 164866 249393 -84527 -84527 -84527 40340 197027 178082 -137742 -137742 MANAGEMENT FEE INCOME 541610 1467904 1467904 963200 963200 2431104 144896476 137217156 0 207041 1131409 1131409 86868425 78108582 8344678 415165 7892 7892 9093349 8169452 881960 41937 7157423 6379514 743994 33915 49397 49397 73981 1653 72328 178148 178148 22560 22560 59820 59820 4847390 3915559 931790 41 712257 37910 666566 7781 2138286 1492587 612060 33639 202121 200721 1400 14035040 12068909 1929115 37016 1416245 1264707 151500 38 220042 115115 100942 3985 1501443 1329885 169758 1800 1082162 588810 493352 PROGRAM SUPPLIES 4941688 4619474 322214 MEALS 2610286 2609231 1055 STAFF APPRECIATION 347138 36668 307904 2566 MEMBER ACCREDITATION 194791 175803 16640 2348 209652 92202 117415 35 139100945 121214674 17306005 580266 97626 10914858 8162235 126604 34200 15674635 17153434 836071 558248 388250 59241588 30496645 27621987 28744943 4548613 4922017 283405 296275 3445262 14021766 14769524 74683813 77916140 13014439 9655365 1683000 1951311 7365813 6859293 15372186 15936503 3539701 3908828 40975139 38311300 X 28460771 34193492 5247903 5411348 33708674 39604840 74683813 77916140 X 5795531 1050840 -950205 X 0 1 X 1 1 1 X 2915789 2614002 3192526 6974071 7472279 23168667 2915789 2614002 3192526 6974071 7472279 23168667 23168667 422102 485264 578556 428321 429310 2343553 621667 1268199 982169 1208782 2431104 6511921 32024141 629349503 0.72350 0.93010 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 184,831. 2019 AMOUNT: $ 638,920. 2020 AMOUNT: $ 202,874. 2021 AMOUNT: $ 115,699. 2022 AMOUNT: $ 963,200. MANAGEMENT FEES - 2018 AMOUNT: $ 436,836. 2019 AMOUNT: $ 629,279. 2020 AMOUNT: $ 779,295. 2021 AMOUNT: $ 1,093,083. 2022 AMOUNT: $ 1,467,904. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22560 22560 121192114 121214674 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 7567 2500 10825 22560 43452 250000 250000 250000 250000 1000000 1500000 1 2864086 7759605 7670225 2953466 0 4548613 62 400419 0 27077 4922017 1942768 3111669 -449200 46595 10029 4548613 1530043 436195 10020 13450 1942768 1515573 52631 25099 13061 1530043 1444644 115402 31931 12542 1515573 1.00000 0 0 8811605 8811605 20225232 9594089 10631143 23747755 14854905 8892850 4704138 4501148 202990 1752858 1546503 206355 28744943 DEPOSITS 185410 CSV LIFE INSURANCE 8711573 457(B) INVESTMENT 421132 ENDOWMENT 5269337 CSB SWAP ASSET 182072 14769524 457(B) BENEFIT LIABILITY 421132 DEPOSITS PAYABLE 9981 DUE TO RELATED PARTY 16536 RIGHT-OF-USE LIABILITY 3461179 3908828 X 165221567 1050840 192178 19082073 20325091 144896476 0 144896476 157883152 192178 18590030 18782208 139100944 0 139100944 PART IV, LINE 1B: BAY COVE HUMAN SERVICES IS THE REPRESENTATIVE PAYEE FOR OVER 700 CLIENTS. BAY COVE HAS BEEN DESIGNATED BY THE SOCIAL SECURITY ADMINISTRATION (SSA) TO RECEIVE, HOLD AND DISTRIBUTE SOCIAL SECURITY BENEFITS (SSI) AND SOCIAL SECURITY DISABILITY BENEFITS (SSDI) TO ITS CLIENTS. THE SYSTEM WAS ESTABLISHED TO HELP CLIENTS, WHO CANNOT HELP THEMSELVES, PAY FOR CURRENT AND FORESEEABLE NEEDS, SUCH AS RENT, FOOD, UTILITIES, CLOTHING AND GENERAL SPENDING. SOME CLIENTS RECEIVE CASH OR CHECKS DIRECTLY IN THEIR NAMES WHILE OTHERS HAVE EXPENSES PAID DIRECTLY TO VENDORS. PART X, LINE 2: MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE AGENCY AND HAS CONCLUDED THAT, AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURES IN THE CONSOLIDATED FINANCIAL STATEMENTS. GENERALLY, THE AGENCY'S INFORMATION/TAX RETURNS REMAIN OPEN FOR POSSIBLE FEDERAL INCOME TAX EXAMINATION FOR THREE YEARS AFTER THE FILING DATE. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE INTERNAL REVENUE SERVICE ("IRS"), TAX YEARS SINCE 2019 REMAIN OPEN. PART XI, LINE 2D - OTHER ADJUSTMENTS: AFFILIATES REMOVED FROM CONSOLIDATED TOTAL 20,435,129. INTERCOMPANY ELIMINATIONS -1,353,056. PART XII, LINE 2D - OTHER ADJUSTMENTS: AFFILIATES REMOVED FROM CONSOLIDATED TOTAL 19,943,086. INTERCOMPANY ELIMINATIONS -1,353,056. CUTLER GOLF TOURNAMENT 87403 59803 27600 125531 FUNDRAISING RECEPTION 149964 137224 12740 52551 237367 197027 40340 178082 178082 -137742 X X X X 0 1 0 0 0 0 0 1 0 LOUIS JOSEPHSON PRESIDENT/CEO 386169 0 19250 0 3038 0 0 0 14439 0 422896 0 0 0 WILLIAM H SPRAGUE EMERITUS PRESIDENT/CEO 229038 0 0 0 89145 0 0 0 230 0 318413 0 0 0 ROBERT DIENER MEDICAL DIRECTOR 289322 0 136 0 1032 0 0 0 11356 0 301846 0 0 0 JAMES LAPRADE SVP OPERATIONS 222323 0 0 0 33608 0 0 0 11149 0 267080 0 0 0 KERRY J OLLEN ASST TREASURER/SVP/CFO 202757 0 136 0 20383 0 0 0 11149 0 234425 0 0 0 MARY JO COOPER VP DEVELOPMENTAL SERVICES 182986 0 136 0 30901 0 0 0 10395 0 224418 0 0 0 CARLEY LUBARSKY CHIEF OPERATING OFFICER 212215 0 138 0 5774 0 0 0 1126 0 219253 0 0 0 NANCY MAHAN SVP SERVICES 151546 0 0 0 57029 0 0 0 7357 0 215932 0 0 0 DAVID HIRSCHBERG SVP OF DEVELOPMENT 174503 0 0 0 1032 0 0 0 29290 0 204825 0 0 0 ANNE CARROLL NURSE PRACTITIONER 172796 0 0 0 1077 0 0 0 5829 0 179702 0 0 0 PART I, LINE 4B THE AGENCY HAS SPLIT DOLLAR LIFE POLICIES FOR CERTAIN EMPLOYEES. THE FOLLOWING EMPLOYEES LISTED ON SCHEDULE 990 PART VII SECTION A HAVE ADDITIONAL COMPENSATION INCLUDED IN THEIR W-2 WAGES FOR THE CALENDAR YEAR 2022 IN THE FOLLOWING AMOUNTS: WILLIAM SPRAGUE - $84,351 NANCY MAHAN - $53,953 MARY JO COOPER - $30,779 KERRY J. OLLEN - $17,334 JAMES LAPRADE - $30,560 PART I, LINE 7 THE BELOW INDIVIDUALS RECEIVED BONUSES IN CALENDAR YEAR 2022. THESE BONUSES WERE NOT CONTINGENT ON THE REVENUES OR NET EARNINGS OF THE ORGANIZATION: KERRY J. OLLEN - $136 ROBERT DIENER - $136 MARY JO COOPER - $136 CARLEY LUBARSKY - $138 LOUIS JOSEPHSON - $19,250 A MA HEALTH & EDUCATION FACILITIES AUTH-SERIES B 041145100 000000000 2009-06-30 3500000 FUND HYDE PARK PROJECT 0 0 0 B MA HEALTH & EDUCATION FACILITIES AUTH-SERIES C 041145100 000000000 2009-06-30 4600000 FINANCE CANAL ST, WALK HILL, MAPLE 0 0 0 C MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 000000000 2014-12-19 5271047 TO PURCHASE AND RENOVATE FACILITIES 0 0 0 A 3500000 46235 1305688 2011 0 0 1 1 B 4600000 60840 789203 2010 1 1 1 1 C 5271047 114626 1306377 2016 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 A 0 0 1 0 0 0 0 0 0 B 0 0 1 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 A 0 B 0 C 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 IS PROVIDED TO THE TREASURER AND BOARD OF DIRECTORS FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THERE IS A DISCLOSURE REQUIRED TO BE SUBMITTED ANNUALLY DISCLOSING ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE ORGANIZATION'S CEO AND PRESIDENT IS BASED ON AN ANNUAL COMPARATIVE STUDY OF EXECUTIVES PAY IN SIMILAR ORGANIZATIONS. THE INFORMATION IS OBTAINED FROM UFR SUBMISSIONS AND SENT TO HUMAN RESOURCES AND THE BOARD COMMITTEE FOR CONSIDERATION IN DETERMINING THE EXECUTIVES ANNUAL COMPENSATION. THE COMPENSATION OF KEY EMPLOYEES IS PERIODICALLY COMPARED TO THE COMPENSATION OF KEY EMPLOYEES IN SIMILAR ORGANIZATIONS. THE INFORMATION IS OBTAINED FROM THE 990S OF SIMILAR ORGANIZATIONS AND USED BY THE CEO IN DETERMINING THE KEY EMPLOYEES ANNUAL COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CURRENT YEAR CONTRIBUTION TO CASPAR -950,205. BAY COVE HIGH SCHOOL 66 CANAL ST BOSTON MA 02114 042718729 INACTIVE CORPORATION MA 501(C)(3) LINE 7 BAY COVE HUMAN SERVICES 1 BAY COVE MOSELEY GROUP HOME INC 66 CANAL ST BOSTON MA 02114 043123008 RESIDENTIAL RENTAL MA 501(C)(3) LINE 10 BAY COVE HUMAN SERVICES 1 JULIETTE CORPORATION 66 CANAL ST BOSTON MA 02114 042646806 RESIDENTIAL RENTAL MA 501(C)(2) BAY COVE HUMAN SERVICES 1 BAY COVE ORCHARDFIELD RESIDENCE INC 66 CANAL ST BOSTON MA 02114 043501357 RESIDENTIAL RENTAL MA 501(C)(3) LINE 7 BAY COVE HUMAN SERVICES 1 BAY COVE HAMILTON GROUP HOME 66 CANAL ST BOSTON MA 02114 043211683 RESIDENTIAL RENTAL MA 501(C)(3) LINE 10 BAY COVE HUMAN SERVICES 1 CASPAR INC 66 CANAL ST BOSTON MA 02114 237193288 HUMAN SERVICES AGENCY MA 501(C)(3) LINE 7 BAY COVE HUMAN SERVICES 1 BAY COVE WOODWARD PARK RESIDENCE INC 66 CANAL ST BOSTON MA 02114 043184824 RESIDENTIAL RENTAL MA 501(C)(3) LINE 10 BAY COVE HUMAN SERVICES 1 GROWTHWAYS INC 41 NORTH PEARL STREET BROCKTON MA 02301 042742635 HUMAN SERVICES AGENCY MA 501(C)(3) LINE 10 BAY COVE HUMAN SERVICES 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 1 0 0 CASPAR INC L 1003629 FMV JULIETTE CORPORATION Q 184360 FMV CASPAR INC B 970465 FMV BAY COVE WOODWARD PARK RESIDENCE INC D 111606 FMV JULIETTE CORPORATION D 69695 FMV