2018-11-14T13:36:22-06:00 2017-12-31 010523282 Berry Dunn McNeil & Parker LLC PO Box 1100 Portland ME 041041100 990 2017-07-01 010351501 Community Partners Inc COMM 2072827113 PO Box 363 - 443 Main Street Biddeford ME 04005 John McAnuff Chief Financial Officer 2078711200 2018-11-12 1 Barbara J McGuan CPA P00219457 2077752387 2018-11-12 69.49.157.66 2018-11-12 11:34:58 ES P F16D9AD9942503E83504FB1C99E208F021A42564 BFB386403C9EAE7FF660C386334FC3E1098CE7FC 2017 2019-02-21 02:37:17Z X John McAnuff 901 Washington Avenue No 100 Portland ME 04103 7394800 0 X www.cpime.org X 1977 ME Support of individuals with developmental disabilities X 8 8 403 9 0 0 78948 42240 12918074 6852260 41294 274378 0 0 13038316 7168878 0 0 0 0 9672640 4524488 0 0 832 3929778 2380160 13602418 6904648 -564102 264230 4087578 0 1947107 0 2140471 0 X We support people with disabilities live healthy and joyful lives. We envision communities where everyone enjoys dignity and fulfillment. We value choice, respect, dreams and fiscal responsibility. 0 1 3588075 4052187 Provision of 24 hour healthcare, clinical and other personal supports in two Intermediate Care Facilities and eight licensed residential homes for people with intellectual and other developmental disabilities. 414201 467778 Provision of day programming including vocational, community integration, and senior inclusion services for people with intellectual and other developmental disabilities. 2035534 2298828 Provision of in-home and community supports and services for people with intellectual and other developmental disabilities within independent living, supported independent living, and congregate care settings. 29634 33467 Community Partners, Inc. was a licensed provider of mental health services for individuals dually diagnoised with mental health conditions and intellectual disability. Also included are miscellaneous other operating revenues and expenses 29634 33467 6067444 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 1 30 0 1 403 1 0 0 0 0 0 0 0 0 0 0 X 8 8 1 1 1 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X John McAnuff Chief Financial Officer 2078711200 901 Washington Ave No 100 Portland ME 04103 Francoise E Paradis EDD President 2.00 1.00 X X 0 0 0 Brian Denger Vice President 2.00 1.00 X X 0 0 0 Gregory A Bowers CPA Treasurer 2.00 1.00 X X 0 0 0 Lisa Boucher Secretary 2.00 1.00 X X 0 0 0 Louise Bernier Director 2.00 1.00 X 0 0 0 Rose McManus Director 2.00 1.00 X 0 0 0 Joseph Picoraro Director 2.00 1.00 X 0 0 0 Craig Piper Director 2.00 1.00 X 0 0 0 Jason Sulham Past Director 2.00 1.00 X 0 0 0 Todd Goodwin Past Chief Executive Officer 40.00 1.00 X 94815 0 12446 Peter Rand Chief Financial Officer 40.00 1.00 X 93898 0 12970 Rory Robb Past Director of Operations 40.00 1.00 X 48865 0 1714 Margaret Dexter Past Chief Operating Officer 40.00 1.00 X 30592 0 3339 268170 0 30469 0 0 0 0 MAS Medical Staffing 156 Harvey Road Londonderry NH 03053 Outside Staffing 856943 Tri-County Mental Health PO Box 2008 Lewiston ME 04241 Day Programming 177351 Interim Health Care PO Box 1780 Manchester NH 03105 Outside Staffing 141730 Assisted Home Care II 11 Bank Street Brunswick ME 04011 Outside Staffing 120013 Verrill Dana LLP 1 Portland Square Portland ME 04112 Legal Services 114402 5 80 39045 3115 42240 Client Revenue 624100 6182224 6182224 Developmental Training 624100 431532 431532 Community & Work Suppo 624100 162925 162925 Contractual Adjustment 624100 42133 42133 Miscellaneous 624100 33446 33446 6852260 800 800 499500 225922 273578 273578 273578 7168878 6852260 0 274378 X 149320 149320 3573588 3315702 257886 520981 502145 18836 280599 250674 29925 111396 111396 40709 40709 857288 798583 58705 2054 624 1430 63611 47592 15530 489 62450 18415 44035 355586 271555 84031 81700 78880 2820 14420 14420 104752 103106 1646 50861 37918 12943 Service Provider Tax 319864 319864 Staff Training 113728 112800 928 Miscellaneous 111314 105169 5802 343 Medical Supplies 90427 89997 430 6904648 6067444 836372 832 X 168652 0 554576 0 0 1173417 0 0 0 0 0 176444 0 0 0 1924970 0 0 0 0 0 89519 0 4087578 0 1077685 0 137943 0 628609 0 102870 0 1947107 0 X 2140471 0 2140471 0 4087578 0 X 264230 -2404701 X 0 1 X 1 0 X 138230 133010 84365 78948 42240 476793 13604535 13634684 13697214 12918074 6852260 60706767 13742765 13767694 13781579 12997022 6894500 61183560 0 0 0 61183560 85 62 939 2033 800 3919 85 62 939 2033 800 3919 13742850 13767756 13782518 12999055 6895300 61187479 0.99990 1.00000 0.00010 X Form 990, Schedule A, Part III: Effective January 1, 2018, CPI merged with Spurwink Services, Inc. (Spurwink), a Maine not-for-profit corporation. As a result of the merger, CPI ceased operations effective December 31, 2017. All assets, liabilities, and net assets of CPI as of December 31, 2017 were transferred to Spurwink, the surviving organization. FOR continues to operate its residential care facility subsequent to the merger. As a result of the merger described above, the amounts shown in column (e) of Schedule A, Part III are reported for the short period 7/1/17-12/31/17. A Maine Health and Higher Educational Facilities Authority 010314384 560427WV4 2013-05-23 424705 Refinancing of 1999 B bond issue 0 0 1 A 359654 424705 78625 17388 328692 2013 0 1 1 1 A 0 0 0 0 0 0 0 A 0 0 1 0 1 0 0 0 0 A 0 Cash 2017-12-31 621620 FMV 010319802 Spurwink Services Inc 901 Washington Ave Suite 100 Portland ME 04103 501(c)(3) Accounts Receivable, net 2017-12-31 1067958 Book value 010319802 Spurwink Services Inc 901 Washington Ave Suite 100 Portland ME 04103 501(c)(3) Estimated Third-Party Payor Receivable 2017-12-31 414190 Book value 010319802 Spurwink Services Inc 901 Washington Ave Suite 100 Portland ME 04103 501(c)(3) Prepaid Expenses and Other Assets 2017-12-31 121433 Book value 010319802 Spurwink Services Inc 901 Washington Ave Suite 100 Portland ME 04103 501(c)(3) Assets Whose Use is Limited 2017-12-31 187576 Book value 010319802 Spurwink Services Inc 901 Washington Ave Suite 100 Portland ME 04103 501(c)(3) Land 2017-12-31 292897 Book value 010319802 Spurwink Services Inc 901 Washington Ave Suite 100 Portland ME 04103 501(c)(3) Property, Plant & Equipment 2017-12-31 1326743 Book value 010319802 Spurwink Services Inc 901 Washington Ave Suite 100 Portland ME 04103 501(c)(3) 4.50% Mortgage note, due in monthly installments, including interest, through November 2025. 2017-12-31 141667 Book Value 010319802 Spurwink Services Inc 901 Washington Ave Suite 100 Portland ME 04103 501(c)(3) 4.50% Mortgage note, due in monthly installments, including interest, through April 2026. 2017-12-31 91081 Book Value 010319802 Spurwink Services Inc 901 Washington Ave Suite 100 Portland ME 04103 501(c)(3) 7.5% Mortgage note to MSHA, due in monthly installments, including interest through January 2025 2017-12-31 89695 Book Value 010319802 Spurwink Services Inc 901 Washington Ave Suite 100 Portland ME 04103 501(c)(3) Mortgage note, due in monthly installments, including interest through June 2031. 2017-12-31 187455 Book Value 010319802 Spurwink Services Inc 901 Washington Ave Suite 100 Portland ME 04103 501(c)(3) MHHEFA Revenue Bond Series 2013A, due in monthly installments of principal and interest payments. The bonds are due July 2019. 2017-12-31 65051 Book Value 010319802 Spurwink Services Inc 901 Washington Ave Suite 100 Portland ME 04103 501(c)(3) 5.24% Mortgage note, due in monthly installments, including interest through October 2024. 2017-12-31 93166 Book Value 010319802 Spurwink Services Inc 901 Washington Ave Suite 100 Portland ME 04103 501(c)(3) Accounts Payable 2017-12-31 249176 Book value 010319802 Spurwink Services Inc 901 Washington Ave Suite 100 Portland ME 04103 501(c)(3) MaineCare Credit Balances 2017-12-31 102870 Book value 010319802 Spurwink Services Inc 901 Washington Ave Suite 100 Portland ME 04103 501(c)(3) Accrued Expenses and Payroll Withholdings 2017-12-31 607555 Book value 010319802 Spurwink Services Inc 901 Washington Ave Suite 100 Portland ME 04103 501(c)(3) 0 1 0 0 1 1 1 0 1 0 Part I, Line 2e: Person(s) Involved: Peter Rand Part I, Line 2e: Explanation of Involvement: Peter Rand became an employee of Spurwink Services, Inc. for a brief period of time post-merger (12/31/17). His responsibilities were to assist with the final tax filings related to Community Partners, Inc. as well as to assist in the merger transition. Part I, Line 6c: Effective January 1, 2018, Community Partners, Inc. merged with Spurwink Services, Inc., a Maine not-for-profit corporation. As a result of the merger, CPI ceased operations effective December 31, 2017. All assets, liabilities, and net assets of CPI as of December 31, 2017 were transferred to Spurwink Services, Inc., the surviving organization. Form 990, Part III, line 3 Effective January 1, 2018, Community Partners, Inc. merged with Spurwink Services, Inc., a Maine not-for-profit corporation. As a result of the merger, CPI ceased operations effective December 31, 2017. All assets, liabilities, and net assets of CPI as of December 31, 2017 were transferred to Spurwink Services, Inc., the surviving organization. Form 990, Part VI, Section A, line 2 Greg Bowers, Board Treasurer, owns Lakes Region Consulting, LLC. Lakes Region Consulting, LLC was selected by the Board of Directors to help with executive management functions following the resignation of the CEO, effective 9/9/17. Form 990, Part VI, Section A, line 3 Community Partners, Inc. hired a transition lead consultant, Lakes Region Consulting, LLC and an HR consultant to assist with executive management functions until the merger with Spurwink Services, Inc. was complete. Form 990, Part VI, Section A, line 4 Effective January 1, 2018, Community Partners, Inc. merged with Spurwink Services, Inc., a Maine not-for-profit corporation. As a result of the merger, CPI ceased operations effective December 31, 2017. All assets, liabilities, and net assets of CPI as of December 31, 2017 were transferred to Spurwink Services, Inc., the surviving organization. Please see Schedule N & attached Articles of Merger for additional information. Form 990, Part VI, Section B, line 11b The review is undertaken either with the Organization's accounting firm or with the CFO. Following this review, the 990 is then filed. Form 990, Part VI, Section B, line 12c The Organization has a conflict of interest policy as set forth within Article XI of the Organization's bylaws. This Article stipulates that a Director shall disclose a financial interest with respect to any transaction. Further, any Director with a direct or indirect financial relationship with one or more parties to a proposed business relationship with the organization is required to refrain from discussing and voting on the proposed arrangement with the party or parties in question. The interested Director shall recuse him or herself from the meeting. The non-intereseted Directors shall then discuss the due diligence process with regard to the potential transaction and then determine whether alternatives to the engagement exist. If, after consideration of these factors, the non-interested Directors determine that, despite the interested Director's conflict of interest, the arrangement is fair to the Organization and commercially reasonable, for the benefit of the Organization and in the Organization's best interest, it may vote (with the interested Director abstaining) to proceed with the arrangement with the interested Director. Form 990, Part VI, Section B, line 15 The Board obtains market data, collected by the HR Manager, and compares executive compensation to organizations of similar size and type, utilizing both title and job content comparisons. A state-wide salary survey completed by the Maine Association of Nonprofits is used and, as needed, data from individual agencies is obtained from the appropriate Form 990s for agencies of similar size. The Board reviews the market analysis by size, region, and mission and approves any salary adjustments for the Executive. All discussions and decisions are documented contemporaneously in meeting minutes. Form 990, Part VI, Section C, line 19 The Organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request. Form 990, Part IX, line 11g Other Fees: Program service expenses 798,583. Management and general expenses 58,705. Fundraising expenses 0. Total expenses 857,288. Form 990, Part X, Line 10: Land, Buildings, and Equipment Section 1.263(a)-3(n) Election: Community Partners, Inc. PO Box 363 - 443 Main Street Biddeford, ME 04005 EIN 01-0351501 Community Partners, Inc. is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). Form 990, Part XI, line 9: Net Assets Transferred to Spurwink Services, Inc. due to Merger -2,404,701. FOR Developmental Resources PO Box 363 Biddeford ME 04005 010285906 Providing Housing for Developmentally Disabled Adults ME 501(c)(3) Line 10 N/A 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1