2015-08-12T14:52:30-05:00 2014-09-30 381357951 PLANTE & MORAN PLLC 750 TRADE CENTRE WAY STE 300 PORTAGE MI 49002 990 2013-10-01 381359593 STARR COMMONWEALTH STAR 5176295591 13725 STARR COMMONWEALTH RD ALBION MI 49224 CHRISTOPHER L SMITH EXECUTIVE VP/CFO 5176295591 2015-08-11 1 VICKI L VANDENBERG CPA P00100422 2695674500 2013 2016-03-07 17:11:31Z MONTCALM SCHOOL MARTIN MITCHELL 13725 STARR COMMONWEALTH RD ALBION MI 49224 41081691 0 X WWW.STARR.ORG X 1913 MI STARR COMMONWEALTH'S MISSION IS TO CREATE POSITIVE ENVIRONMENTS WHERE CHILDREN FLOURISH. A FULL CONTINUUM OF COMMUNITY-BASED, FAMILY PRESERVATION, EARLY INTERVENTION, AND SPECIALIZED RESIDENTIAL PROGRAMS ARE OFFERED IN MICHIGAN AND OHIO. EDUCATION AND TRAINING PROGRAMS ARE OFFERED FOR CHILDCARE PROFESSIONALS, CLINICIANS, EDUCATORS, AND PARENTS. ALL PROGRAMS AND SERVICES ARE ROOTED IN THE BELIEF THAT EVERY CHILD HAS STRENGTHS. TREATMENT SERVICES ENABLE EACH YOUNG PERSON TO IDENTIFY AND CULTIVATE THEIR STRENGTHS IN WAYS THAT ENABLE THEM TO ACHIEVE THEIR FULL POTENTIAL. 22 22 613 35 0 0 2749648 2246576 22945146 16952568 3245779 13667429 414607 803903 29355180 33670476 570634 446794 0 0 23853822 19103586 0 0 823175 11462407 10564941 35886863 30115321 -6531683 3555155 94050903 98436790 21818892 22764853 72232011 75671937 X STARR COMMONWEALTH'S MISSION IS TO CREATE POSITIVE ENVIRONMENTS WHERE CHILDREN FLOURISH. A FULL CONTINUUM OF COMMUNITY-BASED, FAMILY PRESERVATION, EARLY INTERVENTION, AND SPECIALIZED RESIDENTIAL PROGRAMS ARE OFFERED IN MICHIGAN AND OHIO. EDUCATION AND TRAINING PROGRAMS ARE OFFERED FOR CHILDCARE PROFESSIONALS, CLINICIANS, EDUCATORS, AND PARENTS. ALL PROGRAMS AND SERVICES ARE ROOTED IN THE BELIEF THAT EVERY CHILD HAS STRENGTHS. TREATMENT SERVICES ENABLE EACH YOUNG PERSON TO IDENTIFY AND CULTIVATE THEIR STRENGTHS IN WAYS THAT ENABLE THEM TO ACHIEVE THEIR FULL POTENTIAL. 0 0 20411689 428582 11832578 DURING THE YEAR, 380 YOUTH WERE SERVED IN SPECIALIZED RESIDENTIAL TREATMENT PROGRAMS ADDRESSING BEHAVIORAL ISSUES SUCH AS JUVENILE DELINQUENCY, SEX OFFENDING BEHAVIOR, SUBSTANCE ABUSE AND MENTAL HEALTH ISSUES OFTEN ASSOCIATED WITH THE TRAUMATIC EXPERIENCES OF ABUSE, NEGLECT, VICTIMIZATION AND VIOLENCE. AMONG THE INDICATORS OF SUCCESS FOUND ONE YEAR AFTER PROGRAM COMPLETION ARE THAT OVER 95% OF YOUTH REPORTED THAT THEY WERE MORE PRODUCTIVE, AND 76.2% WERE NOT CONVICTED OF ANY VIOLATIONS OF LAW. STARR TRACKS EACH YOUTH FOR A PERIOD OF ONE YEAR POST-PLACEMENT, FOLLOW-UP CALLS ARE MADE TO PARENTS, CASE WORKERS, PROBATION OFFICERS, AND YOUTH. 4989365 18212 5119990 COMMUNITY BASED PROGRAMS INCLUDE A RANGE OF SERVICES THAT ARE GENERALLY INTENDED TO KEEP FAMILIES INTACT, WHEN POSSIBLE, AND TO MEET THE NEEDS OF CHILDREN IN THEIR HOMES, THEIR SCHOOLS, AND THEIR COMMUNITIES. THESE PROGRAMS PREVENT OUT-OF-HOME PLACEMENT, AND ALSO ASSIST YOUTH WHO HAVE REQUIRED SERVICES AWAY FROM THEIR HOME TRANSITION SUCCESSFULLY BACK INTO THE COMMUNITY. IN 2014, 2,467 YOUTH AND THEIR FAMILIES WERE SERVED IN STARR'S COMMUNITY-BASED PROGRAMS WHICH INCLUDED TREATMENT FOSTER CARE, SUPERVISED INDEPENDENT LIVING, STRUCTURED TRANSITIONAL LIVING AND DAY TREATMENT, AND PSYCH SYSTEMS. AMONG THE INDICATORS OF SUCCESS FOUND ONE YEAR AFTER PROGRAM COMPLETION ARE THAT 91.9% OF YOUTH REPORTED THAT THEY WERE MORE PRODUCTIVE, 96.3% WERE NOT CONVICTED OF ANY VIOLATIONS OF LAW AND 74.6% REPORTED THAT THEY WERE BETTER OFF AS A RESULT OF RECEIVING SERVICES FROM STARR. STARR TRACKS EACH YOUTH FOR A PERIOD OF ONE YEAR POST-PLACEMENT, FOLLOW-UP CALLS ARE MADE TO PARENTS, CASE WORKERS, PROBATION OFFICERS, AND YOUTH. 25401054 1 1 0 0 0 0 0 1 0 1 1 0 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 109 0 1 613 1 0 0 0 0 0 1 1 0 0 0 0 X 22 22 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 AL AK AZ AR CA CO CT FL GA HI IL KS KY ME MD MA MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X CHRISTOPHER SMITH 5176295591 13725 STARR COMMONWEALTH RD ALBION MI 49224 WALLY BAKARE TRUSTEE 1.00 X 0 0 0 SCOTT BENNETT TRUSTEE 1.00 X 0 0 0 KYLE CALDWELL TRUSTEE, CHAIRMAN 1.00 X X 0 0 0 CRAIG CARREL TRUSTEE 1.00 X 0 0 0 DOUG CLARK TRUSTEE 1.00 X 0 0 0 HONORABLE JOHN HALLACY TRUSTEE, VICE CHAIR 1.00 X X 0 0 0 JOSEPH GESMUNDO TRUSTEE 1.00 X 0 0 0 LAWRENCE GIVENS TRUSTEE 1.00 X 0 0 0 GEORGE A GOODMAN TRUSTEE 1.00 X 0 0 0 TOM KOLASSA TRUSTEE, SECRETARY 1.00 X X 0 0 0 LAURA KOZIARSKI TRUSTEE 1.00 X 0 0 0 JACK KRESNAK TRUSTEE 1.00 X 0 0 0 PAMELA LEMERAND TRUSTEE 1.00 X 0 0 0 KENNETH MILLER TRUSTEE 1.00 X 0 0 0 RANDY NEUMANN TRUSTEE 1.00 X 0 0 0 WILLIAM C RANDS TRUSTEE 1.00 X 0 0 0 CORNELIA ROMANOWSKI TRUSTEE 1.00 X 0 0 0 MARY RUTAN TRUSTEE 1.00 X 0 0 0 ERICK STEWART TRUSTEE 1.00 X 0 0 0 GARY TAYLOR TRUSTEE 1.00 X 0 0 0 BRUCE VANDE VUSSE TRUSTEE 1.00 X 0 0 0 GEORGE WILSON TRUSTEE 1.00 X 0 0 0 DR MARTIN L MITCHELL PRESIDENT, CEO 40.00 2.00 X 276797 0 14688 MRS ELIZABETH CAREY EXECUTIVE VP, CHIEF STRATEGY OFFICER 40.00 2.00 X 160682 0 19547 MR CHRISTOPHER L SMITH EXECUTIVE VP, CHIEF FINANCIAL OFFICER 40.00 2.00 X 149702 0 13096 MR GARY Q TESTER EXECUTIVE VP, CHIEF DEVELOPMENT OFFICER 40.00 2.00 X 156464 0 17297 DR CHUCK JACKSON EXECUTIVE VP, CHIEF PROGRAM OFFICER 40.00 2.00 X 156919 0 12192 THOMAS F TATE SR VP OF LEARING AND TALENT MANAGEMENT 40.00 X 116792 0 11319 RANDY L COPAS SR VP PROGRAMS 40.00 X 118151 0 12722 MARTIN K GAUDIOSE DIRECTOR OF SALES 40.00 X 116487 0 19066 WILLIAM F WILKINSON DIRECTOR OF HUMAN RESOURCES 40.00 X 112394 0 18319 1364388 0 138246 9 0 1 0 TREND CONSULTING INC 35110 EUCLID AVENUE SUITE 2 WILLOUGHBY OH 44094 IT SERVICES 634575 SYSCO GRAND RAPIDS PO BOX 8769 GRAND RAPIDS MI 495188769 FOOD FOR RESIDENTIAL STUDENTS 553259 OPEN MINDS 163 YORK STREET GETTYSBURG PA 173251933 CONSULTING 323764 MASTERWORKS 19462 POWDER HILL PLACE NE POULSBO WA 98370 WEBSITE DESIGN 198466 BLU FISH 117 E MICHIGAN AVENUE MARSHALL MI 49068 CONSULTING 173213 16 239389 2007187 2246576 AGENCY FEES & TRAINING 611110 16952568 16952568 16952568 1451349 1451349 303242 303242 438490 0 438490 438490 438490 17242395 2384900 5729736 1681479 11512659 703421 12216080 12216080 MISCELLANEOUS REVENUE 900099 62171 62171 62171 33670476 16952568 0 14471332 446794 446794 901205 901205 12088444 10736067 930013 422364 1085385 926273 137689 21423 3732234 3332032 335031 65171 1296318 1105384 155351 35583 1037124 174904 740650 121570 115610 58774 45293 11543 73050 19028 54022 269816 70753 199063 2600114 2540434 59680 309834 274354 34542 938 793986 651455 92951 49580 1541860 1456920 84067 873 571591 475732 82642 13217 373749 34624 327948 11177 113355 113355 1365747 1337555 24155 4037 FOOD AND SUPPLIES 744017 715141 27694 1182 FUNCTIONAL ALLOCATION 405901 772726 -368755 1930 ANNUITY PAYMENTS 131529 131529 0 0 DUES AND SUBSCRIPTIONS 117658 27220 87531 2907 30115321 25401054 3891092 823175 814682 386355 357800 204600 3381120 2795482 21902 2435127 2608299 78853 69973 222952 241263 46276990 24458772 22540196 21818218 57999473 62169209 725000 425000 8318 8318 5487382 7688171 94050903 98436790 3358076 3354177 548525 427544 8767274 8500692 9145017 10482440 21818892 22764853 X 14886185 28844515 5226904 11627794 52118922 35199628 72232011 75671937 94050903 98436790 X 3555155 2160365 -2275594 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 315160 X X EDUCATION OF STUDENTS 0 62377951 1540944 12611383 491458 10600000 25444 65413376 65812936 2100984 3875611 9411580 62377951 64465532 1391867 6997335 268400 6773398 65812936 70601061 873945 291568 319748 6981294 64465532 67088516 2337426 5461967 423159 3863689 70601061 0.29050 0.53810 0.17140 0 0 10025900 219786 10245686 16999146 10767114 6232032 13546319 8910649 4635670 2414149 2107021 307128 3071690 2673988 397702 21818218 BENEFICIAL INTERESTS IN PERPETUAL AND REMAINDER TRUSTS 6321289 INVESTMENT IN SUBS -1160301 OTHER ASSET 70346 INTERCOMPANY LOANS 2180604 DUE TO SDA (LEASE PAYABLE) 101183 DUE TO SDA (CEO FEES) 175050 7688171 ACCRUED PENSION COST 9938902 ANNUITY OBLIGATION 543538 10482440 X 41739141 2160365 4178 6035651 8200194 33538947 131529 131529 33670476 36871801 4178 6883831 6888009 29983792 131529 131529 30115321 PART III, LINE 4: THE ARTWORK HELD BY STARR IS USED FOR EDUCATIONAL PURPOSES FOR THE STUDENTS. PART X, LINE 2: EXPLANATION: THE INTERNAL REVENUE SERVICE RULED THAT STARR IS EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"). STARR IS REQUIRED TO OPERATE IN CONFORMITY WITH THE CODE AND RELATED REGULATIONS TO MAINTAIN ITS EXEMPTION. STARR HAS NO UNRELATED BUSINESS INCOME AS DEFINED BY SECTION 512(A)(1) OF THE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY STARR AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2014 AND 2013, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. STARR IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO SEPTEMBER 30, 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION REVENUES 6,035,651. PART XI, LINE 4B - OTHER ADJUSTMENTS: ANNUITY PAYMENTS INCLUDED IN EXPENSES ON RETURN 131,529. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION EXPENSES 6,883,831. PART XII, LINE 4B - OTHER ADJUSTMENTS: ANNUITY PAYMENTS INCLUDED IN EXPENSES ON RETURN 131,529. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE RACIALLY NONDISCRIMINATORY POLICY IS EMBODIED IN THE ORGANIZATION'S STATEMENT OF CORE VALUES THAT ARE PRINTED FREQUENTLY IN BROCHURES, NEWSLETTERS, AND ON THE WEBSITE WWW.STARR.ORG. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVED A FEDERAL GRANT FROM THE NATIONAL SCHOOL LUNCH PROGRAM. 1 FINANCIAL ASSISTANCE 10 8562 N/A N/A MEDICAL AND DENTAL PAYMENTS 20 3167 N/A N/A CLIENT WORK PROGRAMS 88 18083 N/A N/A ACTIVITIES 423 36818 N/A N/A PERSONAL NEEDS 233 76624 N/A N/A CLOTHING 186 82713 N/A N/A SCHOLARSHIPS 44 206929 N/A N/A PART I, LINE 2: THE ORGANIZATION KEEPS A SCHEDULE OF ALL EXPENSES AGAINST THE GRANTS. SCHOLARSHIPS ARE GIVEN BASED ON NEED THROUGH A FORMAL PROCESS FOR AWARDING SCHOLARSHIPS. X X X 0 0 0 0 0 0 0 0 0 DR MARTIN L MITCHELL PRESIDENT, CEO 246950 0 0 0 29847 0 3688 0 11000 0 291485 0 0 0 MRS ELIZABETH CAREY EXECUTIVE VP, CHIEF STRATEGY OFFICER 141012 0 0 0 19670 0 8547 0 11000 0 180229 0 0 0 MR CHRISTOPHER L SMITH EXECUTIVE VP, CHIEF FINANCIAL OFFICE 137165 0 0 0 12537 0 2096 0 11000 0 162798 0 0 0 MR GARY Q TESTER EXECUTIVE VP, CHIEF DEVELOPMENT OFFI 140362 0 0 0 16102 0 6297 0 11000 0 173761 0 0 0 DR CHUCK JACKSON EXECUTIVE VP, CHIEF PROGRAM OFFICER 141987 0 0 0 14932 0 1192 0 11000 0 169111 0 0 0 ELIZABETH CAREY OFFICER RELOCATION X 43804 21902 0 1 1 21902 FORM 990, PART I, ITEM C DBA: PSYCH SYSTEMS FORM 990, PART VI, SECTION A, LINE 2 YES - THE PRESIDENT/CEO AND EXECUTIVE VICE PRESIDENT/CFO ARE PART OWNERS AND OFFICERS OF A PRIVATELY OWNED BUSINESS NOT ASSOCIATED WITH STARR COMMONWEALTH. FORM 990, PART VI, SECTION B, LINE 11 A DRAFT COPY OF THIS FORM 990 WAS REVIEWED BY THE ORGANIZATION'S CFO. IT WAS ALSO REVIEWED BY THE BOARD'S AUDIT COMMITTEE. ALL BOARD MEMBERS RECEIVED NOTICE THAT THE DRAFT COPY WAS AVAILABLE FOR THEIR REVIEW ON THE STARR COMMONWEALTH WEBSITE. THE AUDIT COMMITTEE REPORTS THE RESULTS OF ITS REVIEW TO THE BOARD. THE FINAL FORM 990 WAS MADE AVAILABLE TO ALL BOARD MEMBERS ON THE WEBSITE ALONG WITH NOTICE OF THE DATE THE RETURN WOULD BE FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C STARR COMMONWEALTH HAS A CONFLICT OF INTEREST POLICY FOR THE PURPOSE OF PROTECTING STARR'S INTEREST WHEN IT IS CONSIDERING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF A TRUSTEE OR OFFICER OR MIGHT RESULT IN A POSSIBLE EXCESS BENEFIT TRANSACTION. THE ORGANIZATION'S FIRST STEP IN MONITORING IS TO REGULARLY INFORM KEY STAFF AND BOARD MEMBERS THAT STARR SEEKS TO AVOID REAL AND APPARENT CONFLICTS BY NOT ENGAGING IN TRANSACTIONS WITH THEM OR MEMBERS OF THEIR FAMILY. WHEN CIRCUMSTANCES DO ARISE THROUGH THE ANNUAL DISCLOSURE REQUIREMENTS OR OTHERWISE, THE MATTER IS REVIEWED BY THE CEO AND WHEN APPROPRIATE, BY A REPRESENTATIVE BODY OF THE BOARD OF TRUSTEES. DETERMINATION OF WHETHER A CONFLICT DOES IN FACT EXIST AND THE RESOLUTION OF IT IS ACCOMPLISHED UNDER THE GUIDELINES PROVIDED IN THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15A A SUB COMMITTEE OF INDEPENDENT BOARD MEMBERS REVIEWS THE PRESIDENT/CEO COMPENSATION. THE COMPENSATION IS ESTABLISHED BASED PRINCIPALLY UPON REVIEW OF INDEPENDENT SURVEYS OF NON-PROFIT ORGANIZATIONS AND COMPARISON WITH RELEVANT INDUSTRY PEER ORGANIZATIONS. THE PRESIDENT/CEO DETERMINES COMPENSATION OF OTHER OFFICERS THROUGH REVIEW OF INDEPENDENT SURVEYS OF NON-PROFIT ORGANIZATIONS AND COMPARISON WITH RELEVANT INDUSTRY PEER ORGANIZATIONS. DECISIONS REGARDING COMPENSATION WILL BE DOCUMENTED IN THE BOARD MINUTES. THE REVIEW WAS MOST RECENTLY UNDERTAKEN IN FISCAL YEAR ENDED 2014. FORM 990, PART VI, SECTION C, LINE 19 STARR HAS OPERATED AS A NON-PROFIT ORGANIZATION SINCE ITS FOUNDING IN 1913 AND WAS GRANTED TAX EXEMPT STATUS PRIOR TO JULY 15, 1987. HOWEVER, IT DOES NOT HAVE A COPY OF FORM 1023 OR OTHER DOCUMENTS THAT MAY HAVE BEEN USED TO APPLY FOR TAX-EXEMPT STATUS. STARR COMMONWEALTH'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF INTERESTS IN PERPETUAL AND REMAINDER TRUSTS 535,181. PENSION-RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST -2,875,690. UNREALIZED ACTUARIAL ADJUSTMENT 62,066. PRIOR YEAR ADJUSTMENT TO FUND BALANCE 2,849. FORM 990, PART XII, LINE 2C: THERE HAS BEEN NO CHANGE IN OVERSIGHT PROCESS FROM THE PRIOR YEAR. STARR GLOBAL LEARNING NETWORK 13725 STARR COMMONWEALTH RD ALBION MI 49224 611411444 CARE MAINTENANCE MI 501(C)(3) LINE 7 STARR COMMONWEALTH 1 STARR EDUCATIONAL SERVICES 13725 STARR COMMONWEALTH RD ALBION MI 49224 454290942 MANAGEMENT MI 501(C)(3) LINE 7 STARR COMMONWEALTH 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 STARR GLOBAL LEARNING NETWORK R 96133 DEBT FORGIVENESS STARR EDUCATIONAL SERVICES D 1808299 ACTUAL AMOUNT OF LOAN STARR EDUCATIONAL SERVICES R 626828 DEBT FORGIVENESS STARR GLOBAL LEARNING NETWORK O 592207 ALLOCATED EXPENSES