2015-02-14T08:41:50-06:00 2014-06-30 410746749 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE STE 400 PLYMOUTH MEETING PA 19462 990 2013-07-01 231728478 NORTHEAST TREATMENT CENTERS INC NORT 2154517000 499 N FIFTH STREET PHILADELPHIA PA 191234005 REGAN KELLY PRESIDENT 2154517000 2015-02-13 1 PAUL J KELLY III CPA P01780986 2156433900 2013 2016-02-25 16:41:14Z REGAN KELLY 499 N FIFTH STREET PHILADELPHIA PA 191234005 40916524 0 X WWW.NET-CENTERS.ORG X 1970 PA TO PROVIDE COUNSELING, REHABILITATION AND SOCIAL SERVICES IN SOUTHEASTERN PENNSYLVANIA AND DELAWARE FOR ADULTS, CHILDREN AND FAMILIES WITH A WIDE RANGE OF BEHAVIORAL HEALTH PROBLEMS. IN ADDITION, CENTERS PROVIDES MANAGEMENT AND SUPPORT SERVICES TO ITS TWO SUBSIDIARIES WHO ARE BOTH NOT-FOR-PROFIT CORPORATIONS. 16 16 600 16 11492 10492 0 12240792 5683829 28505689 1502 8917 18118 136286 5703449 40891684 0 0 0 0 2941266 22422573 0 0 0 3040038 16884884 5981304 39307457 -277855 1584227 9579213 21330808 5414236 7955029 4164977 13375779 X TO PROVIDE COUNSELING, REHABILITATION AND SOCIAL SERVICES IN SOUTHEASTERN PENNSYLVANIA AND DELAWARE FOR ADULTS, CHILDREN AND FAMILIES WITH A WIDE RANGE OF BEHAVIORAL HEALTH PROBLEMS. IN ADDITION, CENTERS PROVIDES MANAGEMENT AND SUPPORT SERVICES TO ITS TWO SUBSIDIARIES WHO ARE BOTH NOT-FOR-PROFIT CORPORATIONS. 1 0 7715272 9155394 PENNSYLVANIA ADULT TREATMENT SERVICES: SERVICES INCLUDE RESIDENTIAL CENTER COUNSELING, INTENSIVE OUTPATIENT AND OUTPATIENT THERAPY FOR PERSONS WITH CO-OCCURRING MENTAL HEALTH AND SUBSTANCE ABUSE DISORDERS. THE RESIDENTIAL CENSUS AVERAGED 24.5 WHILE THE IOP CENSUS WAS 464. THIS DIVISION INCURRED $435,000 TO PROVIDE SERVICES THAT WERE NOT REIMBURSED BY ITS PAYERS. 8316242 10215562 PA TREATMENT CHILDREN'S SERVICES: SERVICES INCLUDE BEHAVIORAL HEALTH REHABILITATION (BHRS), SCHOOL THERAPEUTIC SERVICES (STS) AND OUTPATIENT MENTAL HEALTH TO CHILDREN, ADOLESCENTS AND FAMILIES WHO ARE EXPERIENCING EMOTIONAL, BEHAVIORAL OR PSYCHIATRIC PROBLEMS. BHRS AND STS ARE PROVIDED IN SCHOOLS AND THE PERSON'S HOME. NET IS ONE OF THE FEW PROVIDERS THAT OFFER FAMILY-FOCUSED BEHAVIORAL HEALTH SERVICES (FFBH) AND A STEPDOWN PROGRAM KNOWN AS FAMILY ASSISTED COMMUNITY TREATMENT (FACT). A FFBH TEAM CONSISTS OF A LEAD CLINICIAN, A CASE MANAGER AND A CRISIS WORKER TO PROVIDE INTENSIVE SUPPORT TO ALL MEMBERS OF THE FAMILY IN THE HOME, SCHOOL, OR COMMUNITY SETTING. INTENSIVE COORDINATION BETWEEN THE TREATMENT TEAM AND OTHER COMMUNITY RESOURCES AND A FLEXIBLE APPROACH TO WORKING WITH FAMILIES ARE KEY ELEMENTS OF THIS PROGRAM. NET PROVIDED SERVICE TO ABOUT 214 CHILDREN IN BHRS, 148 CHILDREN IN STS AND 101 FAMILIES IN FFBH. THIS DIVISION INCURRED $200,000 TO PROVIDE SERVICES THAT WERE NOT REIMBURSED BY ITS PAYERS. 5872468 PENNSYLVANIA CHILDREN'S DEPENDENT & DELINQUENT SERVICES: THE DEPENDENT COMPONENT OF NET'S PA CHILD WELFARE PROGRAMS PROVIDES CASE MANAGEMENT SUPPORT FOR 85 FOSTER PARENTS/CHILDREN IN THE PERFORMANCE-BASED/LEVEL II/OMA FOSTER CARE PROGRAM AND 28 FOSTER PARENTS/CHILDREN IN THE TREATMENT FOSTER CARE PROGRAM. FOSTER PARENTS AND NET CASE MANAGERS WORK TOGETHER TO PROVIDE FOR THE EMOTIONAL AND PHYSICAL NEEDS OF THE CHILD WHILE WORKING WITH THE BIOLOGICAL FAMILY TO BRING ABOUT REUNIFICATION. IN THE TREATMENT FOSTER CARE PROGRAM, NET PROVIDES SPECIALIZED CARE FOR CHILDREN WHO MAY HAVE ADHD OR OTHER BEHAVIORAL PROBLEMS. THE DEPENDENT COMPONENT OF NET'S PA CHILD WELFARE PROGRAMS ALSO INCLUDES A 20 BED GROUP HOME INTENSIVE FACILITY FOR GIRLS AND AN IN HOME DETENTION PROGRAM WITH A CENSUS OF 82 THAT OFFERS STRUCTURED AFTER-SCHOOL AND WEEKEND RECREATIONAL/EDUCATIONAL ACTIVITIES TO YOUTH IN THEIR COMMUNITY. THERE IS A NEW PROGRAM IN FY CALLED EVENING REPORTING UNIT THAT SUPERVISORS 15- 20 CHILDREN AFTER SCHOOL TO EVENING WITH COMPUTER WORKSHOPS ETC. 11050082 8256736 PENNSYLVANIA NET STEPS PHARMACOTHERAPY SERVICES: NET STEPS PROVIDES PHARMACOTHERAPY SERVICES TO PERSONS WHO ARE-OPIOID DEPENDENT UTILIZING INTENSIVE OUTPATIENT/GROUP/INDIVIDUAL THERAPY AND MEDICATION-ASSISTED TREATMENT. NET STEPS ALSO SUPPORTS THE PHILADELPHIA PRISON SYSTEM, DISPENSING METHADONE TO INCARCERATED PERSONS AS INDICATED. NET STEPS SERVED 357 PERSONS AND HAS A LENGTHY WAITING LIST. THIS DIVISION INCURRED $244,000 TO PROVIDE SERVICES THAT WERE NOT REIMBURSED BY ITS PAYERS.DELAWARE CHILDREN'S SERVICES: NET CONTRACTS WITH THE DELAWARE DIVISION OF CHILDREN, YOUTH AND FAMILY SERVICES TO PROVIDE INTENSIVE TRANSITIONAL TREATMENT UNIT (ITTU) SERVICES. THE ITTU CONSISTS OF TWO 8-BED RESIDENTIAL FACILITIES FOR TROUBLED ADOLESCENTS WITH DAILY EDUCATION AND COUNSELING PROVIDED AT THE KACY CHURCH DAY TREATMENT PROGRAM. THE DELAWARE CHILDREN'S DIVISION ALSO PROVIDES TREATMENT FOSTER CARE TO 19 FOSTER CHILDREN WHOSE NEEDS EXCEED THE RESOURCES OF HIS/HER FAMILY AND AN INDEPENDENT LIVING PROGRAM TO AID YOUTH WHO ARE AGING OUT OF THE FOSTER CARE SYSTEM IN DELAWARE.DELAWARE ADULT SERVICES: NET'S KIRKWOOD DETOXIFICATION CENTER, THE ONLY MEDICALLY MONITORED DETOXIFICATION CENTER IN THE STATE OF DELAWARE, PROVIDES ADDICTION ASSESSMENT AND MEDICALLY MONITORED DETOXIFICATION, ON AVERAGE, TO 45 PERSONS DAILY. NET CONTRACTS WITH THE DELAWARE DIVISION OF SUBSTANCE ABUSE AND MENTAL HEALTH, DELAWARE MEDICAID MANAGED CARE ORGANIZATIONS AND SEVERAL OTHER COMMERCIAL INSURERS TO PROVIDE THESE DESPERATELY NEEDED SERVICES. THIS DIVISION INCURRED $52,000 TO PROVIDE SERVICES THAT WERE NOT REIMBURSED BY ITS PAYERS. 11050082 8256736 32954064 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 1 155 0 1 600 1 1 1 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 PA X THE ORGANIZATION 2154517000 499 N FIFTH STREET PHILADELPHIA PA 191234005 ROBERT V CARUSO VICE CHAIRMAN OF THE BOARD 1.00 X X 0 0 0 RICHARD J COHEN BOARD MEMBER 1.00 X X 0 0 0 LAWRENCE DEVLIN BOARD MEMBER 3.00 X 9600 0 0 JAMES JUNIKIEWICZ BOARD MEMBER 1.00 X 0 0 0 HERMAN MATTLEMAN BOARD MEMBER 1.00 X 0 0 0 DAVID S OWENS BOARD MEMBER 1.00 X 0 0 0 JACK THALHEIMER BOARD MEMBER 1.00 X 0 0 0 WILLIAM G SMITH CHAIRMAN 1.00 0.10 X X 0 0 0 MICHAEL D SCALES BOARD MEMBER 1.00 X 0 0 0 MAGDELENA RAMOS BOARD MEMBER 1.00 0.10 X 0 0 0 LUCIA B WILLIAMS SECRETARY 1.00 X 0 0 0 ARTHUR BRANDOLPH ESQUIRE COUNSEL TO THE BOARD 1.00 X 0 0 0 PHINORICE BOLDEN BOARD MEMBER 1.00 X 0 0 0 WILLIAM NORTH TREASURER 1.00 X 0 0 0 REGAN KELLY PRESIDENT 40.00 1.00 X X 152416 0 34197 DENISE RAY-SHIELDS BOARD MEMBER 1.00 X 0 0 0 KEVIN NOEL CHIEF FINANCIAL OFFICER 40.00 X 29413 0 7866 MANELY GHAFFARI PSYCHIATRIST 24.00 X 156700 0 15646 ELMER YU MEDICAL DIRECTOR 32.00 X 203143 0 19279 JOSEPH SCHULTZ DIVISION DIRECTOR 40.00 X 107183 0 34436 WESLEY KERSCHBAUM PSYCHIATRIST 24.00 X 106600 0 13583 LAWRENCE BUDNER DIRECTOR OF SOCIAL SERVICES 40.00 X 102980 0 10675 868035 0 135682 7 0 1 0 AETNA PO BOX 804735 RICHBORO IL 60680 MEDICAL INSURANCE 2638821 PHILADELPHIA INSURANCE COMPANIES PO BOX 70251 PHILADELPHIA PA 19176 GENERAL INSURANCE 611348 DIAGNOSTIC CONSULTANTS PO BOX 219 LANDSDOWNE PA 19050 CONSULTING 545808 RELIANCE TRUST COMPANY PO BOX 28165 PALATINE GA 30358 EMPLOYEE 403(B) PLAN 439014 PA HOME CARE AND HUMAN SERVICES 989 OLD EAGLE SCHOOL ROAD HARRISBURG PA 19087 WORKMEN'S COMPENSATION 248108 18 12240792 12240792 CBH 621400 22812733 22812733 COMMERCIAL 621400 3093941 3093941 BHSI 621400 1696003 1696003 MANAGEMENT SERVICES 561000 542424 542424 ADOPTION SERVICES 621400 285600 285600 74988 74988 28505689 498 498 41076 24840 16236 16236 4744 11492 8419 0 8419 8419 8419 LOGISTICS 900099 95035 95035 BAD DEBT 900099 25015 25015 120050 40891684 28638902 11492 498 X 322896 322896 17635650 15564038 2071612 556574 491775 64799 2569295 2138565 430730 1338158 1177145 161013 572273 293779 278494 572273 293779 278494 6556166 6203813 352353 132303 32597 99706 359580 214494 145086 330554 301968 28586 1314559 1212391 102168 282557 272075 10482 106857 106857 941201 14770 926431 670547 560053 110494 BAD DEBT 1075829 1075829 FOOD AND BEVERAGE 670442 634492 35950 BUILDING MAINTENANCE 598664 304320 294344 VEHICLE EXPENSE 586734 571434 15300 2114345 1596747 517598 39307457 32954064 6353393 0 1305921 3437704 656532 657030 23273 4870891 172093 164427 16788834 7688528 7279379 9100306 6670 4383 135345 3096067 9579213 21330808 592171 2796487 187259 2624869 4629001 88107 2197196 254175 5414236 7955029 X 4156924 13369916 8053 5863 4164977 13375779 9579213 21330808 X 1584227 7626577 X X 0 1 X 1 1 1 X X 0 0 0 NET TREATMENT SERVICES 222697033 7 0 1 1 0 CAPE 237286726 7 0 1 1 0 2 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 606082 606082 13000415 5371819 7628596 126169 29502 96667 3056168 2287207 768961 9100306 ESCROW ACCOUNTS 58857 DUE FROM AFFILIATE 3037210 3096067 LOANS AND ADVANCES FROM AFFILIATE 254175 254175 X 46774632 5882948 5882948 40891684 0 40891684 45278512 88107 5882948 5971055 39307457 0 39307457 PART X, LINE 2: NORTHEAST TREATMENT CENTERS, INC. AND ITS SUBSIDIARIES ARE NON-PROFIT ORGANIZATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES. CENTERS ARE NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS OR ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME TAXES. CENTERS FOLLOW THE GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITYS CONSOLIDATED FINANCIAL STATEMENTS. THE GUIDANCE FURTHER PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX PROVISIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE APPLICATION OF THIS STANDARD HAD NO IMPACT ON CENTERS CONSOLIDATED FINANCIAL STATEMENTS. CENTERS TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR THE YEARS 2013, 2012 AND 2011 ARE OPEN FOR FEDERAL AND STATE TAX EXAMINATIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 24,840. INTERDEPARTMENT ELIMINATION 5,858,108. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 24,840. INTERDEPARTMENT ELIMINATION 5,858,108. X X X X 0 1 0 1 1 0 0 0 0 REGAN KELLY PRESIDENT 152416 0 0 0 0 0 26331 0 7866 0 186613 0 0 0 MANELY GHAFFARI PSYCHIATRIST 156700 0 0 0 0 0 7780 0 7866 0 172346 0 0 0 ELMER YU MEDICAL DIRECTOR 203143 0 0 0 0 0 11413 0 7866 0 222422 0 0 0 PART I, LINE 4B REGAN KELLY 457(B) $17,500 JOSEPH SCHULTZ 457(B) $17,500 PART I, LINE 5 THE PRESIDENT AND CEO IS ELIGIBLE FOR A 10% BONUS PAYMENT IF APPROVED BY THE BOARD OF DIRECTORS. FINANCIAL PERFORMANCE IS ONE CRITERION FOR APPROVING SUCH PAYMENT. OTHER ELIGIBLE EMPLOYEES ARE ALSO ABLE TO RECEIVE A YEAR-END ONE-TIME PAYMENT IF WARRANTED BY THE FINANCIAL PERFORMANCE OF THE ORGANIZATION AND APPROVED BY THE BOARD OF DIRECTORS. EXECUTIVE STAFF AND OTHER KEY EMPLOYEES ARE ELIGIBLE FOR A 457(B) PAYMENT IN MARCH IF THE CRITERIA ABOVE IS MET. FORM 990, PART III, LINE 2 NET'S CLINICAL PROGRAMS (EXCEPT CUA) MOVED FROM NET TREATMENT SERVICES TO NORTHEAST TREATMENT CENTERS. FORM 990, PART VI, SECTION B, LINE 11 THE AUDIT COMMITTEE WILL REVIEW THE DRAFT 990 AND RECOMMEND CHANGES,IF ANY, TO THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C A STATEMENT DENYING ANY CONFLICT OF INTEREST IS SIGNED BY ALL DIRECTORS ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION OF THE CEO. IN 2009, AN INDEPENDENT CONSULTANT WAS RETAINED TO EVALUATE THE REASONABLENESS OF THE CEO'S COMPENSATION. THE PRESIDENT & CEO DETERMINE THE COMPENSATION OF THE OTHER OFFICERS/KEY EMPLOYEES OF THE ORGANIZATION. IN 2009, AN INDEPENDENT CONSULTANT WAS RETAINED TO EVALUATE THE REASONABLENESS OF THE OTHER OFFICERS/KEY EMPLOYEES' COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION HAS ONLY MADE ITS FORM 990 AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANT: PROGRAM SERVICE EXPENSES 6,203,813. MANAGEMENT AND GENERAL EXPENSES 352,353. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,556,166. FORM 990, PART XI, LINE 9: ASSETS TRANSFERRED TO NET CENTERS FROM NET SERVICES 7,817,033. LOSS ON INTEREST RATE SWAP AGREEMENT -88,107. ASSETS MERGED WITH NET CENTERS FROM BEST NEST, INC. -102,349. FORM 990, PART XII, LINE 2C: THERE HAVE BEEN NO CHANGES. NET TREATMENT SERVICES INC 499 N FIFTH STREET PHILADELPHIA PA 19123 222697033 BEHAVIORAL HEALTHCARE PA 501(C)(3) LINE 7 N/A 0 CHILD ABUSE PREVENTION EFFORT 499 N FIFTH STREET PHILADELPHIA PA 19123 237286726 DEDICATED TO AID ABUSED AND AT-RISK CHILDREN AND THEIR FAMILIES PA 501(C)(3) LINE 7 N/A 0 0 0 0 0 1 0 0 0 0 1 0 1 0 1 1 1 1 0 1