2011-12-22T13:45:17-06:00 2011-06-30 NATHAN WECHSLER & COMPANY PA 70 COMMERCIAL STREET SUITE 401 CONCORD NH 03301 990 2010-07-01 020222121 COMMUNITY COUNCIL OF NASHUA NH INC COMM 6038896147 7 PROSPECT STREET NASHUA NH 03060 MR H SCOTT FLEGAL ESQ 6038896147 2011-12-22 1 6032245357 2010 2016-02-24 21:20:13Z GREATER NASHUA MENTAL HEALTH MR H SCOTT FLEGAL ESQ 7 PROSPECT STREET NASHUA NH 03060 13197905 0 X WWW.GNMHC.ORG X 1923 NH GNMHC AT COMMUNITY COUNCIL WORKS WITH THE COMMUNITY TO MEET THE MENTAL HEALTH NEEDS OF ITS RESIDENTS BY PROVIDING EVALUATION, TREATMENT, RESOURCE DEVELOPMENT, EDUCATION, AND RESEARCH. 18 18 212 18 0 0 1061524 1602768 8812076 8784645 171794 350094 336953 149783 10382347 10887290 0 0 0 0 8178450 8885420 0 0 91827 2064829 2617319 10243279 11502739 139068 -615449 8340758 7359009 3684342 3338314 4656416 4020695 GREATER NASHUA MENTAL HEALTH CENTER AT COMMUNITY COUNCIL WORKS WITH THE COMMUNITY TO MEET THE MENTAL HEALTH NEEDS OF ITS RESIDENTS BY PROVIDING EVALUATION, TREATMENT, RESOURCE DEVELOPMENT, EDUCATION, AND RESEARCH. 0 0 10314338 8877767 PROVIDING EVALUATION, TREATMENT, RESOURCE DEVELOPMENT, EDUCATION, AND RESEARCH SERVICES TO MEET THE MENTAL HEALTH NEEDS OF ITS COMMUNITY 10314338 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 66 0 1 212 1 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 NH X X CATHERINE BOWLER 6038896147 7 PROSPECT STREET NASHUA NH 03060 JONE LABOMBARD 2.00 X X 0 0 0 FREDERICK LOFGREN 1.00 X 0 0 0 VIVIAN CAVAZZI 1.00 X 0 0 0 JOHN A POLLOCK 1.00 X 0 0 0 SCOTT SMITH 2.00 X X 0 0 0 DONALD L MOUSSEAU JR 1.00 X 0 0 0 KATHIE RICE ORSHAK MA 1.00 X 0 0 0 JAMES S FASOLI 2.00 X X 0 0 0 REV DANIEL ST LAURENT 1.00 X 0 0 0 M PATRICIA JEWETT 1.00 X 0 0 0 EARLE ROSSE 1.00 X 0 0 0 TIMOTHY J MCMAHON JR 1.00 X 0 0 0 MARIE TULE CPA 2.00 X X 0 0 0 RICHARD L SHARKEY 1.00 X 0 0 0 H SCOTT FLEGAL ESQ 2.00 X X 0 0 0 ED KIRBY 1.00 X 0 0 0 STEPHANIE WOLF-ROSENBLUM MD 1.00 X 0 0 0 PAMELA BURNS 1.00 X 0 0 0 HISHAM M HAFEZ MD 40.00 X 300028 0 28532 CHRISTOPHER BENTON 40.00 X 214865 0 17458 CAROL FARMER 40.00 X 129033 0 12096 PHILIP SANTORA 40.00 X 182096 0 20645 SANTHARAM YADATI 40.00 X 185222 0 19165 1011244 0 97896 5 0 1 0 LAMPREY HEALTHCARE 22 PROSPECT STREET NASHUA NH 03060 PRIMARY HEALTH SERVICES UNDER SAMHSA GRA 272113 1 6894 1522812 73062 1602768 PROGRAM SERVICE FEES 900099 8784645 8784645 8784645 60118 27556 32562 102367 18150 84217 84217 84217 2541486 2251510 289976 289976 289976 45402 40955 4447 4447 OTHER REVENUE 900099 61119 61119 61119 10887290 8873320 0 411202 446411 314393 132018 6566299 6000549 502750 63000 119186 87448 31738 1237442 1198559 24011 14872 516082 472240 38392 5450 61900 59306 2594 96736 2835 93901 501189 388036 113153 26945 25735 1210 174900 144468 21927 8505 102944 96417 6527 18491 12463 6028 18883 15514 3369 110810 110810 118580 118580 161928 152213 9715 CLIENT SERVICES & EVALS 354327 351684 2643 DISSOLUTION OF CPA 242974 242974 STAFF REIMBURSEMENTS 141431 128535 12896 BUILDING MAINTENANCE 125952 120243 5709 UTILITIES 107708 103400 4308 251621 167936 83685 11502739 10314338 1096574 91827 810 2850 1769188 901138 1371267 1370838 200000 197231 248702 4933835 2130732 2622835 2803103 2165902 2018537 1000 12525 13841 8340758 7359009 867859 678173 5895 8789 797437 1149507 1898445 863644 752907 3684342 3338314 X 3403234 2588295 1156063 1333807 97119 98593 4656416 4020695 8340758 7359009 X -615449 -20272 X X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2165902 347285 477187 17463 2018537 1979248 38320 206233 57899 2165902 2186374 21688 -143811 85003 1979248 0.32870 0.04880 0.62250 1 1 1 365328 365328 3358530 1696852 1661678 850634 347191 503443 160665 86689 73976 198678 198678 2803103 CONTINGENCY ALLOWANCE 705449 INTEREST RATE SWAP CONTRACT 47458 752907 10887290 11502739 -615449 -20272 -20272 -635721 10867018 -20272 -20272 10887290 0 10887290 11502739 0 11502739 0 11502739 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE INCOME EARNED MAY BE USED TO SUPPORT OPERATIONS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ORGANIZATION ADOPTED THE PROVISIONS OF FASB INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (FASB ASC 740), ON JULY 1, 2009. FASB ASC 740 SEEKS TO REDUCE THE DIVERSITY IN PRACTICE ASSOCIATED WITH CERTAIN ASPECTS OF MEASUREMENT AND RECOGNITION IN ACCOUNTING FOR INCOME TAXES. IN ADDITION, FASB ASC 740 PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, AND ACCOUNTING IN INTERIM PERIODS AND REQUIRES EXPANDED DISCLOSURE WITH RESPECT TO THE UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION'S ACCOUNTING POLICY FOR EVALUATING UNCERTAIN TAX POSITIONS INCLUDES A REVIEW OF ALL MATERIAL TAX POSITIONS FOR ALL TYPES OF TAXES IN ALL JURISDICTIONS AND FOR ALL OPEN YEARS IN ACCORDANCE WITH THE RECOGNITION AND MEASUREMENT REQUIREMENTS OF FASB ASC 740. THE MOST COMMON TAX POSITION FOR A NONPROFIT ENTITY, COMMUNITY COUNCIL OF NASHUA, NH IS A POSITION TAKEN IN THE ENTITY'S TAX EXEMPT STATUS. HOWEVER, FASB ASC 740 ALSO LOOKS AT OTHER FORMS OF TAX POSITIONS, INCLUDING WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. THE MOST COMMON FORM OF TAX POSITIONS FOR A FOR PROFIT ENTITY, CENTER FOR PSYCHIATRIC ADVANCEMENT, INC., IS A POSITION TAKEN IN DECIDING WHETHER TO CLAIM A DEDUCTION FOR INCOME TAX REPORTING AND, IF SO, WHEN TO CLAIM THE DEDUCTION. HOWEVER, FASB ASC 740 ALSO LOOKS AT OTHER FORMS OF TAX POSITIONS, INCLUDING A DECISION NOT TO FILE A RETURN BASED ON LACK OF NEXUS, STATE APPORTIONMENT OF INCOME, AND CHARACTERIZATION OF INCOME IN A WAY THAT ENABLES TAXATION AT A LOWER RATE. ONCE THIS PROCESS IS COMPLETED, THE POSITIONS ARE EVALUATED IN TERMS OF THEIR LIKELIHOOD TO SUCCEED. FOR TAX POSITIONS THAT DO NOT MEET THE DEFINITION OF MORE LIKELY THAN NOT TO SUCCEED, NO TAX BENEFIT IS CONSIDERED. ONLY THOSE TAX POSITIONS THAT HAVE A GREATER-THAN-50% CHANCE OF BEING SUSTAINED ON AUDIT BY A KNOWLEDGEABLE AGENT ARE INCLUDED IN VALUING THE BENEFIT. THIS ANALYSIS IS PERFORMED USING ALL RELEVANT AUTHORITIES. COMMUNITY COUNCIL OF NASHUA, NH FILES FORM 990. CENTER FOR PSYCHIATRIC ADVANCEMENT, INC. FILED ITS FINAL FORM 1120 IN NOVEMBER 2010. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR FISCAL YEARS ENDING BEFORE JUNE 30, 2008. MANAGEMENT OF THE ORGANIZATION BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY IT WILL NOT RECOGNIZE ANY LIABILITIES FOR UNRECOGNIZED TAX BENEFITS. TABLOID 25782 25782 25175 90TH ANNIVERSARY CELEBRATION 19620 19620 15780 45402 45402 40955 40955 4447 X X 0 0 0 0 0 0 0 0 0 HISHAM M HAFEZ MD 273362 0 0 0 26666 0 11240 0 17292 0 328560 0 0 0 CHRISTOPHER BENTON 190799 0 0 0 24066 0 8158 0 9300 0 232323 0 0 0 PHILIP SANTORA 173673 0 0 0 8423 0 15826 0 4819 0 202741 0 0 0 SANTHARAM YADATI 182930 0 0 0 2292 0 3231 0 15934 0 204387 0 0 0 SUPPLEMENTAL INFORMATION PART III SCHEDULE J, PAGE 1, PART I, LINE 6B - COMPENSATION FOR DR. HAFEZ WAS PAID OUT IN BASE SALARY OF $224,743 FOR THE FISCAL YEAR. THERE WAS $17,292 PAID IN EMPLOYEE BENEFITS AND $11,240 PAID TOWARDS HIS RETIREMENT PLAN. HIS TOTAL COMPENSATION FROM COMMUNITY COUNCIL OF NASHUA WAS $253,275. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD HAS ADOPTED A POLICY REQUIRING ANNUAL REVIEW OF THE FORM 990 BY THE BOARD OF DIRECTORS. THE FORM 990 IS PROVIDED TO THE BOARD MEMBERS FOR REVIEW. THE FORM 990 IS REVIEWED IN DETAIL BY THE FINANCE/AUDIT COMMITTEES. THESE REVIEWS ARE PERFORMED PRIOR TO THE FILING OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C AT THE ANNUAL MEETING IN FEBRUARY, THE ANNUAL DISCLOSURE OF CONFLICTS OF INTEREST OR PECUNIARY BENEFIT TRANSACTIONS DOCUMENT IS COMPLETED BY ALL BOARD MEMBERS. ADDITIONALLY, IN THE BY-LAWS, SECTION NINE, THE POLICY IS OUTLINED. ANY POTENTIAL CONFLICTS THAT ARISE ARE PROMPTLY RESEARCHED TO DETERMINE IF THERE IS A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION IS ESTABLISHED BY THE BOARD OF DIRECTORS USING THE NH ANNUAL SALARY OF TEN COMMUNITY MENTAL HEALTH CENTERS, AS WELL AS, SURVEYS FROM A WIDER RANGE OF ORGANIZATIONS. KEY EMPLOYEE COMPENSATION IS ESTABLISHED BY THE EXECUTIVE DIRECTOR USING THE SALARY SURVEY OF THE TEN NH COMMUNITY HEALTH CENTERS AS A BASIS. FORM 990, PART VI, SECTION C, LINE 19 IN THE EVENT THERE WAS A REQUEST OF THE ORGANIZATION'S DOCUMENTS, THEY WOULD BE SUPPLIED TO THE PERSON REQUESTING THEM. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -20,272. AUDIT COMMITTEE FORM 990, PART XII LINE 2C PROCESSES FROM PRIOR YEAR REMAIN THE SAME. CENTER FOR PSYCHIATRIC ADVANCEMENT INC 7 PROSPECT STREET NASHUA NH 03060 203429996 MEDICAL RESEARCH NH COMMUNITY COUNCIL OF NASHUA NH INC C -8827 1.00000 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 CENTER FOR PSYCHIATRIC ADVANCEMENT WAS DISSOLVED AS OF NOVEMBER 2010 CENTER FOR PSYCHIATRIC ADVANCEMENT R 3924 FAIR VALUE CENTER FOR PSYCHIATRIC ADV TRANSFER OF CAPITAL ASSETS WZERO BOOK VALUE H 0 FAIR VALUE