2020-08-14T12:12:44-05:00 2019-09-30 410746749 CLIFTONLARSONALLEN LLP 901 NORTH GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2018-10-01 530196554 ST JOHN'S COMMNUNITY SERVICES STJO 2022376500 901 D STREET SW NO 800 WASHINGTON DC 20024 ALAN THORNTON PRESIDENT & CHIEF EXECUTIVE OFFICER 2022376500 2020-08-13 1 MICHAELA J CROMAR CPA P00895728 5712279500 2020-08-13 72.83.4.166 2020-08-13 15:47:12 ED P 1938324BD4D887D076751857843371B82258E98C 87826B80F82B7742AC94E6ED7EC5993094E974B0 2018 2020-09-23 17:36:50Z ALAN THORNTON 901 D STREET SW NO 800 WASHINGTON DC 20024 4545627 0 3503 X WWW.SJCS.ORG X 1882 DC TO SUPPORT ITS SUBSIDIARIES TO ADVANCE COMMUNITY SUPPORT & OPPORTUNITIES FOR DISABLED PEOPLE. 9 8 1224 19 0 0 258661 147716 10873 3892591 1996 9 2967 505311 274497 4545627 0 0 0 0 1567670 3386541 0 0 0 2881464 4365753 4449134 7752294 -4174637 -3206667 6658404 6087838 5131043 7838743 1527361 -1750905 X THE MISSION OF ST. JOHN'S COMMUNITY SERVICES IS TO SUPPORT ITS SUBSIDIARIES TO ADVANCE COMMUNITY SUPPORT AND OPPORTUNITIES FOR PEOPLE LIVING WITH DISABILITIES. 0 0 3892591 ST. JOHN'S COMMUNITY SERVICES (SJCS) IS A HISTORIC (FOUNDED IN 1868) NON-PROFIT CORPORATION INITIALLY ESTABLISHED AS A HOSPITAL IN WASHINGTON, DC, BY ST. JOHN'S EPISCOPAL CHURCH, THE "CHURCH OF THE PRESIDENTS," FOLLOWING THE CIVIL WAR. TODAY IT IS A SEPARATE NON-SECTARIAN, NON-PROFIT CORPORATION THAT OPERATES AS A "PARENT" CORPORATION FOR A GROUP OF INDEPENDENT SUBSIDIARY CORPORATIONS. THESE SUBSIDIARY CORPORATIONS CONTRACT WITH ST. JOHN'S COMMUNITY SERVICES FOR THE USE OF THE COPYRIGHTED NAME AS WELL AS FOR A NUMBER OF ADMINISTRATIVE SUPPORT SERVICES. THE PARENT CORPORATION IS GOVERNED BY A VOLUNTEER BOARD OF TRUSTEES (BOT). THE BOT PROVIDES OVERALL GUIDANCE, OVERSIGHT AND DIRECTION TO THE SUBSIDIARY CORPORATIONS. THE SUBSIDIARY CORPORATIONS ARE LOCAL BOARDS THAT ACT AS ADVISORY BOARDS TO THE INDIVIDUAL STATES AND PROVIDE REPRESENTATION ON THE BOARD OF TRUSTEES. THE CHAIRS OF THE LOCAL SUBSIDIARY BOARDS ACT AS REPRESENTATIVE MEMBERS OF EACH STATE SUBSIDIARY BOARD AS MEMBERS OF THE PARENT BOARD OF TRUSTEES. THE INDIVIDUAL STATE SUBSIDIARY BOARDS PROVIDE LOCAL PERSPECTIVES AND DIVERSITY TO THE BOARD OF TRUSTEES. AS A PREREQUISITE FOR ESTABLISHING A CONTRACT WITH THE PARENT CORPORATION, EACH SUBSIDIARY AGREES TO OPERATE WITHIN SERVICE QUALITY STANDARDS THAT THE PARENT CORPORATION HAS ESTABLISHED. IN FISCAL YEAR 2017, STATE SUBSIDIARY LOCATIONS INCLUDED: THE DISTRICT OF COLUMBIA, TENNESSEE, PENNSYLVANIA, DELAWARE AND VIRGINIA.SJCS PROVIDES ADMINISTRATIVE AND TECHNICAL ASSISTANCE TO ITS SUBSIDIARIES FOR THE PROVISION OF SERVICES WHICH INCLUDE: EDUCATION, EMPLOYMENT, COMMUNITY PARTICIPATION, AND COMMUNITY LIVING. THE PARENT CORPORATION ALSO PROVIDES EXTERNAL TECHNICAL ASSISTANCE AND TRAINING TO OTHER NON-PROFIT AND FOR-PROFIT ORGANIZATIONS, AS WELL AS GOVERNMENT AGENCIES. THE ORGANIZATION CONTRIBUTES A PORTION OF ITS RESOURCES TO EACH OF ITS FIVE SUBSIDIARIES TO SUPPORT THE ST. JOHN'S COMMUNITY SERVICES MISSION. PEOPLE RECEIVING SERVICES THROUGH A ST. JOHN'S SUBSIDIARY MUST MEET LOCAL FUNDING SOURCES AND THE SUBSIDIARY'S UNIQUE ELIGIBILITY REQUIREMENTS FOR EACH SPECIFIC SERVICE.THE ADMINISTRATIVE SUPPORT SERVICES THAT THE PARENT CORPORATION PROVIDES INCLUDE: ACCOUNTING, CASH MANAGEMENT, EVALUATION AND STRATEGIC PLANNING, COMMUNICATIONS AND INFORMATION DISSEMINATION, HUMAN RESOURCES, INFORMATION TECHNOLOGY, QUALITY ASSURANCE, CORPORATE COMPLIANCE AND PROGRAM DEVELOPMENT. EACH OF THESE SUPPORT SERVICES IS INDIVIDUALLY TAILORED TO MEET THE UNIQUE NEEDS OF EACH SUBSIDIARY CORPORATION AND ITS DISTINCTIVE CULTURAL AS WELL AS FINANCIAL STATUS. THESE SERVICES ASSIST THE SUBSIDIARY CORPORATIONS TO MEET THE REQUIREMENTS OF THE CONTRACTS, LAWS AND REGULATIONS UNDER WHICH THEY OPERATE. EACH SUBSIDIARY OPERATES UNDER ITS OWN OPERATING POLICIES AND PROCEDURES AND LOCAL LEADERSHIP. ADMINISTRATIVE SUPPORT SERVICES ARE PROVIDED TO THE SUBSIDIARY CORPORATIONS AT A LOW FIXED RATE CONSISTENT WITH NATIONAL STANDARDS.TO FURTHER THE MISSION OF ADVANCING COMMUNITY SUPPORT AND OPPORTUNITIES FOR PEOPLE LIVING WITH DISABILITIES, THE PARENT CORPORATION SETS QUALITY STANDARDS CONSISTENT WITH THE MISSION THAT MUST BE MET BY THE SUBSIDIARIES IN THE PROVISION OF SERVICES. THOSE SERVICES MUST FOSTER INCLUSION, SELF-DIRECTION, ECONOMIC SELF-SUFFICIENCY, RELATIONSHIP DEVELOPMENT AND CHOICE. MEETING AND MAINTAINING THESE STANDARDS IS AN ESSENTIAL REQUIREMENT FOR THE CONTINUATION OF THE ADMINISTRATIVE SUPPORT CONTRACT AND USE OF THE CORPORATE NAME. 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 78 0 1224 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X ALAN THORNTON 2022376500 901 D STREET SW NO 800 WASHINGTON DC 20024 STEVEN RAETZMAN BOARD CHAIR 2.00 X X 0 0 0 DAVID P BENNETT BOARD VICE CHAIR 2.00 X X 0 0 0 CHRISTOPHER KAINE BOARD MEMBER/CURRENT TREAS 2.00 X X 0 0 0 CAROLYN EAVES-GOFF BOARD SECRETARY 2.00 X X 0 0 0 LINDA MOORE VA CHAIR 1.00 1.00 X 0 0 0 BRUCE FINLAND TRUSTEE 1.00 X 0 0 0 DOUGLAS PALMER TRUSTEE 1.00 1.00 X 0 0 0 WM PATRICK NICHOLS TRUSTEE 1.00 X 0 0 0 E C ROBERTSON JR TRUSTEE 1.00 1.00 X 0 0 0 DON BRADSHAW MD MPH TRUSTEE 1.00 X 0 0 0 TAMMIE L COLLINS TRUSTEE 1.00 X 0 0 0 PAUL PREZIOTTI TRUSTEE 1.00 X 0 0 0 JENNIFER ROONEY TRUSTEE 1.00 X 0 0 0 ALAN THORNTON PRESIDENT & CHIEF EXECUTIV 30.00 10.00 X 253957 0 5375 GEORGE LIACOPOULOS CHIEF EVALUATION & PLANNIN 30.00 10.00 X 186111 0 27606 THALIA SIMPSON-CLEMENT CHIEF OPERATING OFFICER 30.00 10.00 X 184856 0 10000 PRECIOUS MYERS-BROWN DC/MD STATE DIRECTOR 1.00 39.00 X 135323 0 15375 RALPH CLARK TN STATE DIRECTOR 1.00 39.00 X 92317 0 21095 CHERYL WESLEY LEFT ON 5319 DIRECTOR OF HUMAN RESOURCE 30.00 10.00 X 69502 0 2575 922066 0 82026 6 0 1 0 ENTERPRISE LEASING 2273 RESEARCH BLVD FLOOR 6 ROCKVILLE MD 20850 AUTOMOBILE LEASING 567158 NGEN 1101 MERCANTILE LANE SUITE 100 LARGO MD 20774 OUTSOURCED IT SUPPORT 362034 JUSTIN BRADLEY 1725 I STREET NW WASHINGTON DC 20006 RECRUITING 157382 WRIGHT EXPRESS PO BOX 6293 CAROL STREAM IL 60197 AUTO FUEL 140366 KFORCE PO BOX 277997 ATLANTA GA 30384 RECRUITING 129636 6 147716 147716 FEES/ TUTIONS 900099 3885541 3885541 TECHNICAL ASSISTANCE 900099 7050 7050 3892591 9 9 OTHER INCOME 900099 505311 505311 505311 4545627 3892591 0 505320 X 136903 136903 2583364 2583364 489703 489703 176571 176571 64759 64759 294020 294020 254107 254107 9554 9554 443785 443785 211473 211473 2490383 2490383 105748 105748 8198 8198 99255 99255 DUES AND SUBSCRIPTIONS 195285 195285 FOOD AND MEALS 9768 9768 VEHICLES 7964 7964 171454 171454 7752294 0 7752294 0 463118 1213403 3495111 3587648 236167 168626 1509594 454269 96361 1055325 2263763 103884 62836 6658404 6087838 1439654 3062634 2726398 3294959 964991 1481150 5131043 7838743 X 1527361 -1750905 1527361 -1750905 6658404 6087838 X -3206667 -71599 X 0 1 X 1 0 X 21009 24451 71629 258661 147716 523466 21009 24451 71629 258661 147716 523466 523466 51 49 4682 9 4791 552 281 505311 506144 1034401 4940623 0.50610 0.95190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1035788 110610 925178 443805 339659 104146 30001 4000 26001 1055325 DEFERRED COMPENSATION OBLIGATION 472175 DEFERRED INCOME 67000 DEFERRED LEASE INCENTIVES 941975 1481150 X PART X, LINE 2: THE ORGANIZATION, ST, JOHN'S STATE SUBSIDIARIES, AND THE FOUNDATION ARE EXEMPT FROM THE PAYMENT OF FEDERAL INCOME TAXES ON THEIR EXEMPT ACTIVITIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC), AND ARE CLASSIFIED AS ORGANIZATIONS THAT ARE NOT PRIVATE FOUNDATIONS UNDER SECTION 509(A) OF THE IRC. DURING THE YEAR ENDED SEPTEMBER 30, 2019, THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME. THE ORGANIZATION FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION EVALUATED ITS TAX POSITIONS AND DETERMINED THAT THEY ARE MORE-LIKELY-THAN-NOT TO BE SUSTAINED ON EXAMINATION. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. X X X X 0 1 0 0 0 0 0 0 0 ALAN THORNTON PRESIDENT & CHIEF EXECUTIV 241687 0 12000 0 270 0 0 0 5375 0 259332 0 0 0 GEORGE LIACOPOULOS CHIEF EVALUATION & PLANNIN 149433 0 35490 0 1188 0 10000 0 17606 0 213717 0 0 0 THALIA SIMPSON-CLEMENT CHIEF OPERATING OFFICER 153591 0 30431 0 834 0 10000 0 0 0 194856 0 0 0 PRECIOUS MYERS-BROWN DC/MD STATE DIRECTOR 119632 0 15400 0 291 0 10000 0 5375 0 150698 0 0 0 PART I, LINE 4B THE FOLLOWING OFFICERS PARTICIPATED IN A SEC. 457(F) DEFERRED COMPENSATION PLAN. THE AMOUNTS CONTRIBUTED BY THE ORGANIZATION WERE: GEORGE LIACOPOULOS: $10,000 THALIA SIMPSON-CLEMENT: $10,000 PRECIOUS MYERS-BROWN: $10,000 RALPH CLARK: $10,000 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE CONSISTS OF THE OFFICERS OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE HAS ALL POWERS OF THE BOARD OF DIRECTORS BETWEEN MEETINGS EXCEPT THE AUTHORITY TO AMEND THE ORGANIZATION'S GOVERNING DOCUMENTS; TO ELECT OR REMOVE DIRECTORS, ADVISORS AND OFFICERS; AND TO TAKE ANY OTHER ACTIONS PROHIBITED BY THE D.C. NONPROFIT CORPORATIONS ACT. FORM 990, PART VI, SECTION A, LINE 7A THE FOUNDERS BOARD IS ELIGIBLE TO ELECT ONE OF THE VOTING MEMBERS OF THE ORGANIZATION'S BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 8B THE EXECUTIVE COMMITEE DOES NOT KEEP MINUTES OF ITS MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED IN DETAIL BY MANAGEMENT STAFF, PRESENTED TO THE AUDIT COMMITTEE, AND MADE AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C IN THE EVENT ANY VOTING TRUSTEE HAS A CONFLICT OF INTEREST WHICH MIGHT PROPERLY LIMIT SUCH TRUSTEE'S FAIR AND IMPARTIAL PARTICIPATION IN BOARD DELIBERATIONS OR DECISIONS, SUCH TRUSTEE SHALL INFORM THE BOARD AS TO THE CIRCUMSTANCES OF SUCH CONFLICT. IF THOSE CIRCUMSTANCES REQUIRE THE NONPARTICIPATION OF THE AFFECTED TRUSTEE, THE BOARD MAY NONETHELESS REQUEST FROM SUCH TRUSTEE ANY APPROPRIATE NON-CONFIDENTIAL INFORMATION WHICH MIGHT INFORM ITS DECISIONS. "CONFLICT OF INTEREST," AS REFERRED TO HEREIN, SHALL INCLUDE, BUT SHALL NOT BE LIMITED TO, ANY TRANSACTION BY OR WITH THE CORPORATION IN WHICH A TRUSTEE HAS A DIRECT OR INDIRECT PERSONAL INTEREST, OR ANY TRANSACTION IN WHICH A TRUSTEE IS UNABLE TO EXERCISE IMPARTIAL JUDGMENT OR OTHERWISE ACT IN THE BEST INTERESTS OF THE CORPORATION. NO TRUSTEE OF THE CORPORATION SHALL CAST A VOTE, NOR TAKE PART IN THE FINAL DELIBERATION IN ANY MATTER IN WHICH HE OR SHE, MEMBERS OF HIS OR HER IMMEDIATE FAMILY OR ANY ORGANIZATION TO WHICH SUCH TRUSTEE HAS ALLEGIANCE, HAS A PERSONAL INTEREST THAT MAY BE SEEN AS COMPETING WITH THE INTEREST OF THE CORPORATION. ANY TRUSTEE WHO BELIEVES HE OR SHE MAY HAVE SUCH A CONFLICT-OF-INTEREST SHALL SO NOTIFY THE BOARD PRIOR TO DELIBERATION ON THE MATTER IN QUESTION, AND THE BOARD SHALL MAKE THE FINAL DETERMINATION AS TO WHETHER ANY TRUSTEE HAS A CONFLICT-OF-INTEREST IN ANY MATTER. THE MINUTES OF THE BOARD MEETING SHALL REFLECT DISCLOSURE OF ANY CONFLICT-OF-INTEREST AND THE RECUSAL OF THE INTERESTED TRUSTEE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S EXECUTIVE COMPENSATION PROCESS INCLUDED THE FOLLOWING THREE STEPS FOR THE PRESIDENT & CEO, CHIEF OPERATING OFFICER AND CHIEF FINANCIAL OFFICER. 1. THE BOARD OF TRUSTEE'S EXECUTIVE COMMITTEE REVIEWED AND APPROVED THE EMPLOYMENT CONTRACT. THE REVIEWS INCLUDED THE COMPENSATION, THE DEFERRED COMPENSATION AND THE SEVERANCE PACKAGES. 2. THE COMMITTEE WAS PROVIDED SALARY COMPARISON INFORMATION BY HUMAN RESOURCES. IN ADDITION, THE COMMITTEE USED THE SERVICES OF BEN TESDAHL, COUNSEL AND ELLEN KOHN, OUR COMPENSATION ATTORNEY. THE EMPLOYMENT CONTRACT INCLUDES THE INCREASE METHODOLOGY FOR EACH YEAR OF THE CONTRACT. 3. THE EXECUTIVE COMMITTEE DOES NOT MAINTAIN SEPARATE MINUTES. THE ORGANIZATION HAS AN EXECUTIVE COMPENSATION PROCESS FOR OTHER SENIOR MANAGERS WHICH IS NOT REVIEWED BY THE BOARD OF TRUSTEES, BUT IS BASED ON COMPENSATION STUDIES FOR EACH POSITION. THE LAST EXECUTIVE COMPENSATION'S REVIEW TOOK PLACE IN 2019. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, NOR ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 5 THE ORGANIZATION PAYS ALL OF THE STAFF FOR BOTH ITS OWN OPERATIONS AND THAT OF ITS SUBSIDIARIES. THE SUBSIDIARIES REIMBURSE THE PARENT COMPANY FOR THOSE SERVICES. THEREFORE, OFFICER COMPENSATION REPORTED HERE IS LIMITED TO THE PERCENTAGE OF OFFICER COMPENSATION ALLOCATED TO ST. JOHN'S COMMUNITY SERVICES. FORM 990, PART XI, LINE 9: ELIMINATION OF INTERCOMPANY DUE TO/DUE FROM BALANCE -71,599. ST JOHN'S COMMUNITY SERVICES FOUNDATION 901 D STREET SW SUITE 800 WASHINGTON DC 20024 522137200 CHARITABLE FOUNDATION DC 501(C)(3) 12 - TYPE 1 ST JOHN'S COMMUNITY SERVICES 1 ST JOHN'S COMMUNITY SERVICES - DISTRICT OF COLUMBIA 901 D STREET SW SUITE 800 WASHINGTON DC 20024 522166507 TO SERVE INDIVIDUALS WITH DISABILITIES DC 501(C)(3) 10 ST JOHN'S COMMUNITY SERVICES 1 ST JOHN'S COMMUNITY SERVICES - PENNSYLVANIA 1080 N DELAWARE AVENUE 302 PHILADELPHIA PA 19195 522198798 TO SERVE INDIVIDUALS WITH DISABILITIES PA 501(C)(3) 10 ST JOHN'S COMMUNITY SERVICES 1 ST JOHN'S COMMUNITY SERVICES - TENNESSEE 7891 STAGE HILLS ROAD 116 BARTLETT TN 38133 621781336 TO SERVE INDIVIDUALS WITH DISABILITIES TN 501(C)(3) 10 ST JOHN'S COMMUNITY SERVICES 1 ST JOHN'S COMMUNITY SERVICES - VIRGINIA 7611 LITTLE RIVER TURNPIKE 203W ANNANDALE VA 22003 541944265 TO SERVE INDIVIDUALS WITH DISABILITIES VA 501(C)(3) 10 ST JOHN'S COMMUNITY SERVICES 1 COMMUNITY DEVELOPMENTAL SERVICES HOUSING CORPORATION 134 E HEIGHTS DRIVE MARTIN TN 38237 621084287 PROVIDE HOUSING FOR LOW INCOME HANDICAPPED ADULTS TN 501(C)(3) 10 N/A 0 JWC HOUSING CORPORATION 134 E HEIGHTS DRIVE MARTIN TN 38237 581736428 PROVIDE HOUSING FOR LOW INCOME AND MODERATE INCOME HANDICAPPED ADULTS TN 501(C)(3) 10 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 SCHEDULE R, PART V ST. JOHN'S COMMUNITY SERVICES (SJCS) ACTS AS THE CORPORATE AND ADMINISTRATIVE HUB FOR ITS SUBSIDIARIES. THIS ACCOUNTING TREATS THE SUBSIDIARIES AS DEPARTMENTS OF SJCS. ALL INCOME AND EXPENSES OF THE SUBSIDIARIES FLOW THROUGH THE HEADQUARTERS WITH THE AMOUNTS BEING ALLOCATED TO THE SUBSIDIARIES AS APPROPRIATE. THIS INCLUDES PAYROLL. THEREFORE, THERE IS LITTLE OR NO ACTUAL CASH BEING TRANSFERRED BETWEEN THE PARENT COMPANY AND THE SUBSIDIARIES.