COMMUNITY SYSTEMS SUPPORT AND MANAGEMENT SERVICES INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
COMMUNITY SYSTEMS SUPPORT AND MANAGEMENT SERVICES INC (EIN 47-1464237)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-04-09
IRS object ID
202610999349302106
Schema version
2024v5.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-04-09T18:20:31-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN333709623PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1COHNREZNICK ADVISORY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1350 GRANITE STREET SUITE 1200AddressLine1Txt
CityBRAINTREECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02184ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN471464237EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COMMUNITY SYSTEMS SUPPORT AND MANAGEMENTBusinessNameLine1Txt
Business Name Line2SERVICES INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCOMMBusinessNameControlTxt
Phone7034480606PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16 BENJAMIN NYE CIRCLE 1AddressLine1Txt
CityPOCASSETCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02559ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJANET BUTLERPersonNm
Person TitlePRESIDENT AND CEOPersonTitleTxt
Phone7034480606PhoneNum
Signature2026-04-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOLANTA TUCKPreparerPersonNm
PTINP01340068PTIN
Phone7813803520PhoneNum
Preparation2026-03-27PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJANET BUTLERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line16 BENJAMIN NYE CIRCLE 1AddressLine1Txt
CityPOCASSETCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02559ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,575,531GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.COMMUNITYSYSTEMS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2014FormationYr
Legal Domicile StateVALegalDomicileStateCd
Activity Or MissionHELPING PERSONS WITH DISABILITIES TO FIND HAPPINESS IN THEIR OWN HOMES, IN THEIR PERSONAL RELATIONSHIPS, AND AS CONTRIBUTING MEMBERS OF THEIR COMMUNITY.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee6TotalEmployeeCnt
Total Volunteers8TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$5,981PYContributionsGrantsAmt
CY Contributions Grants$1,323CYContributionsGrantsAmt
PY Program Service Revenue$1,321,483PYProgramServiceRevenueAmt
CY Program Service Revenue$1,565,250CYProgramServiceRevenueAmt
PY Investment Income$4,520PYInvestmentIncomeAmt
CY Investment Income$5,292CYInvestmentIncomeAmt
PY Other Revenue$1,548PYOtherRevenueAmt
CY Other Revenue$3,666CYOtherRevenueAmt
PY Total Revenue$1,333,532PYTotalRevenueAmt
CY Total Revenue$1,575,531CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$985,761PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,110,473CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$429,357PYOtherExpensesAmt
CY Other Expenses$386,152CYOtherExpensesAmt
PY Total Expenses$1,415,118PYTotalExpensesAmt
CY Total Expenses$1,496,625CYTotalExpensesAmt
PY Revenues Less Expenses-$81,586PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$78,906CYRevenuesLessExpensesAmt
Total Assets BOY$613,702TotalAssetsBOYAmt
Total Assets EOY$666,448TotalAssetsEOYAmt
Total Liabilities BOY$379,143TotalLiabilitiesBOYAmt
Total Liabilities EOY$352,983TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$234,559NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$313,465NetAssetsOrFundBalancesEOYAmt
MissionHELPING PERSONS WITH DISABILITIES TO FIND HAPPINESS IN THEIR OWN HOMES, IN THEIR PERSONAL RELATIONSHIPS, AND AS CONTRIBUTING MEMBERS OF THEIR COMMUNITY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$575,702ExpenseAmt
Revenue$1,568,916RevenueAmt
DescCOMMUNITY SYSTEMS SUPPORT AND MANAGEMENT SERVICES, INC PROVIDES CONSULTATION AND MANAGEMENT SERVICES TO A FAMILY OF THREE NON-PROFIT, TAX EXEMPT CORPORATIONS OPERATING IN CONNECTICUT, DELAWARE AND VIRGINIA, AND MASSACHUSETTS.Desc
Total Program Service Expenses$575,702TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee6EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JANET BUTLERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7034480606PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16 BENJAMIN NYE CIRLE 1AddressLine1Txt
CityPOCASSETCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02559ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
AMANDA RYAN
MEMBER2.002.00Yes (X)$0$0$0
AMY YENYO
VICE-CHAIR4.004.00Yes (X)$0$0$0Yes (X)
ANDRIENNE LONGOBUCCO
CHAIR4.004.00Yes (X)$0$0$0Yes (X)
ERNIE MESSMER
MEMBER2.002.00Yes (X)$0$0$0
MARIA GONZALEZ
MEMBER2.002.00Yes (X)$0$0$0
MARY JANE THIELHELM
MEMBER2.002.00Yes (X)$0$0$0
NANCY WEISS
MEMBER2.002.00Yes (X)$0$0$0
TERRI HANCHARICK
MEMBER2.002.00Yes (X)$0$0$0
JANET BUTLER
PRESIDENT & CEO32.008.00$246,986$0$28,006Yes (X)
GURI L DAVIS
VP/COO/SECRETARY (UNTIL 06/20/25)32.008.00$190,066$0$40,397Yes (X)
SANDRA COADY
VP, CFO, TREASURER (UNTIL 10/24)32.008.00$175,578$0$5,416Yes (X)
ERIN CUNHA
ACTING COO & VP32.008.00$97,308$0$953Yes (X)
CHAD LEAVELL
DIRECTOR OF IT32.008.00$111,864$0$57,663Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$821,802TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$132,435TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KRONOSBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line17345 W SAND LAKE RDAddressLine1Txt
CityORLANDOCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32819ZIPCd
FieldValueIRS element (for citing)
ServicesHR AND PAYROLL SERVICEServicesDesc
Compensation$675,135CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$1,323AllOtherContributionsAmt
Total Contributions$1,323TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMANAGEMENT FEESDesc
Business900099BusinessCd
Total Revenue Column$1,565,250TotalRevenueColumnAmt
Related Or Exempt Func Income$1,565,250RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,565,250TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,292TotalRevenueColumnAmt
Exclusion$5,292ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,666TotalRevenueColumnAmt
Related Or Exempt Func Income$3,666RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$3,666OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,575,531TotalRevenueColumnAmt
Related Or Exempt Func Income$1,568,916RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$5,292ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$672,175TotalAmt
Program Services$249,710ProgramServicesAmt
Management And General$422,465ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$268,411TotalAmt
Program Services$98,896ProgramServicesAmt
Management And General$169,515ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$5,904TotalAmt
Program Services$2,410ProgramServicesAmt
Management And General$3,494ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$98,874TotalAmt
Program Services$40,362ProgramServicesAmt
Management And General$58,512ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$65,109TotalAmt
Program Services$26,579ProgramServicesAmt
Management And General$38,530ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$19,211TotalAmt
Management And General$19,211ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$28,519TotalAmt
Management And General$28,519ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$56,040TotalAmt
Program Services$4,333ProgramServicesAmt
Management And General$51,707ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$43,048TotalAmt
Program Services$17,573ProgramServicesAmt
Management And General$25,475ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$55,612TotalAmt
Program Services$22,702ProgramServicesAmt
Management And General$32,910ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$126,125TotalAmt
Program Services$78,656ProgramServicesAmt
Management And General$47,469ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$19,784TotalAmt
Program Services$17,608ProgramServicesAmt
Management And General$2,176ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$2,429TotalAmt
Program Services$2,429ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$13,908TotalAmt
Program Services$5,677ProgramServicesAmt
Management And General$8,231ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$21,476TotalAmt
Program Services$8,767ProgramServicesAmt
Management And General$12,709ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,496,625TotalAmt
Program Services$575,702ProgramServicesAmt
Management And General$920,923ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$138,450BOYAmt
EOY$214,553EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$127,617BOYAmt
EOY$156,818EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$162,434BOYAmt
EOY$158,740EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$7,189BOYAmt
EOY$10,654EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$110,561LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$64,372LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$60,097BOYAmt
EOY$46,189EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$115,215BOYAmt
EOY$76,794EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,700BOYAmt
EOY$2,700EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$613,702BOYAmt
EOY$666,448EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$234,319BOYAmt
EOY$252,264EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$27,990BOYAmt
EOY$21,749EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$116,834BOYAmt
EOY$78,970EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$379,143BOYAmt
EOY$352,983EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$234,559BOYAmt
EOY$313,465EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$234,559BOYAmt
EOY$313,465EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$613,702BOYAmt
EOY$666,448EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$78,906ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type2Yes (X)SupportingOrgType2Ind
Supported Organizations4SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (4 entries)

EINEINOrganization TypeOrganizationTypeCdGoverning Document ListedGoverningDocumentListedIndSupportSupportAmtOther SupportOtherSupportAmt
COMMUNITY SYSTEMS INC (DELAWARE)
51028135010Yes (1)$0$0
COMMUNITY SYSTEMS INC (CONNECTICUT)
06120994110Yes (1)$0$0
COMMUNITY SYSTEMS INC (MASSACHUSETTS)
0612360547Yes (1)$0$0
COMMUNITY SYSTEMS INC (VIRGINIA)
9929268407Yes (1)$0$0
FieldValueIRS element (for citing)
Supported Organizations Total4SupportedOrganizationsTotalCnt
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd
FieldValueIRS element (for citing)
Majority Dir Trst Supported OrgYes (1)MajorityDirTrstSupportedOrgInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,905OtherCostOrOtherBasisAmt
Depreciation$2,905DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$59,171OtherCostOrOtherBasisAmt
Depreciation$50,154DepreciationAmt
Book Value$9,017BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$48,485OtherCostOrOtherBasisAmt
Depreciation$11,313DepreciationAmt
Book Value$37,172BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$46,189TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITYDesc
Amt$78,970Amt
FieldValueIRS element (for citing)
Total Liability$78,970TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,575,531TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$1,575,531RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,575,531TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,496,625TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,496,625ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,496,625TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE AGENCY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT CLASSIFIED AS A PRIVATE FOUNDATION UNDER SECTION 509 OF THE INTERNAL REVENUE CODE. THE AGENCY IS, HOWEVER, SUBJECT TO TAXES ON INCOME UNRELATED TO ITS BUSINESS PURPOSE. THERE WAS NO UNRELATED BUSINESS TAXABLE INCOME RECEIVED BY THE AGENCY DURING THE YEARS ENDED JUNE 30, 2025 AND 2024. GENERALLY, THE AGENCY'S TAX RETURNS REMAIN OPEN FOR POSSIBLE FEDERAL INCOME TAX EXAMINATION FOR THREE YEARS AFTER THE FILING DATE. THE AGENCY IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. MANAGEMENT HAS EVALUATED THE EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS AND HAS CONCLUDED THERE ARE NO LOSS CONTINGENCIES REQUIRED TO BE RECORDED AS OF JUNE 30, 2025 AND 2024. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE INTERNAL REVENUE SERVICE, FISCAL YEARS SINCE 2022 REMAIN OPEN.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsYes (1)AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JANET BUTLER
PRESIDENT & CEO$230,785$0$13,181$0$3,020$0$4,758$0$23,248$0$274,992$0$0$0
GURI L DAVIS
VP/COO/SECRETARY (UNTIL 06/20/25)$177,420$0$12,646$0$0$0$3,853$0$36,544$0$230,463$0$0$0
SANDRA COADY
VP, CFO, TREASURER (UNTIL 10/24)$145,582$0$1,903$0$28,093$0$2,950$0$2,466$0$180,994$0$0$0
CHAD LEAVELL
DIRECTOR OF IT$100,250$0$11,614$0$0$0$2,027$0$55,636$0$169,527$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 7FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION HAS ESTABLISHED THE LONGEVITY INCENTIVE PLAN AND THE LONG-TIME VALUED EMPLOYEE PROGRAM FOR THE PURPOSE OF PROVIDING AN INCENTIVE FOR EMPLOYEES TO REMAIN WITH THE ORGANIZATION.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 4THE CORPORATE BYLAWS ADDED THE POSITION OF CHIEF INFORMATION OFFICER (CIO) FOR COMMUNITY SYSTEMS, INC. THE AMENDED BYLAWS WAS APRROVED BY ALL FOUR ENTITIES: COMMUNITY SYSTEMS INC (CT), COMMUNITY SYSTEMS INC (MA), COMMUNITY SYSTEMS INC (DE), AND COMMUNITY SYSTEMS SUPPORT AND MANAGEMENT SERVICES, INC.
FORM 990, PART VI, SECTION A, LINE 8BTHERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BA DRAFT FORM 990 IS REVIEWED BY THE FINANCE GROUP OF THE BOARD. THE ORGANIZATION THEN PROVIDES A DRAFT OF THE FORM 990 TO THE BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING THE FORM 990.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY GOVERNING PERSONAL/SUPERVISORY RELATIONSHIPS, GOVERNING THE PROCUREMENT OF GOODS AND SERVICES, AND GOVERNING PROPERTY TRANSACTIONS WITH PERSONS SUPPORTED. AN ACKNOWLEDGEMENT THAT EACH EMPLOYEE HAS RECEIVED, READ AND UNDERSTANDS THE PERSONNEL POLICY MANUAL IS MAINTAINED IN EACH EMPLOYEE'S PERSONNEL FILE. THE BOARD OF DIRECTORS HAS GUIDELINES FOR MEMBERSHIP/MEMBER CONDUCT WHICH REQUIRES THAT EACH BOARD MEMBER OBSERVE AND MEET IN FULL CERTAIN CHAPTERS IN THE PERSONNEL MANUAL, INCLUDING THOSE CONTAINING POLICIES ON CONFLICTS OF INTEREST. BOARD MEMBERS AFFIRM ANNUALLY THAT THEY COMMIT TO FOLLOW BOARD MEMBERSHIP GUIDELINES. THE PRESIDENT/CEO IS RESPONSIBLE FOR ASSURING THAT WRITTEN AFFIRMATIONS ARE RECEIVED FROM RELEVANT PERSONS ANNUALLY, THAT POSSIBLE CONFLICTS OF INTEREST ARE REVIEWED AND, IF POSSIBLE, RESOLVED AND THAT APPROPRIATE SANCTIONS ARE IMPOSED.
FORM 990, PART VI, SECTION B, LINE 15AIT IS THE POLICY OF THE BOARD TO ENGAGE THE SERVICES OF AN EXTERNAL CONSULTING FIRM AS REQUIRED TO CONDUCT A STUDY OF COMMUNITY SYSTEMS' INDUSTRY TO DETERMINE IF SALARIES FOR ITS KEY EXECUTIVES ARE REASONABLE. THE CONSULTANT PRESENTS ITS RESULTS TO THE FULL BOARD OF DIRECTORS. THE BOARD OF DIRECTORS ESTABLISHED AN EXECUTIVE COMPENSATION POLICY IN MARCH 2015. UNDER THIS POLICY, THE BOARD IS RESPONSIBLE FOR CONDUCTING AN ANNUAL EVALUATION OF THE REMUNERATION OF THE CHIEF EXECUTIVE OFFICER IN LIGHT OF THE INFORMATION PRESENTED IN THE EXECUTIVE COMPENSATION STUDY AND THE CEO'S CONTRIBUTION TO ACHIEVING THE MISSION OF THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 18FORM 1023 IS AVAILABLE UPON REQUEST. THE ORGANIZATION'S FORM 990S ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, FINANCIAL STATEMENTS, AND FORM 990S ARE AVAILABLE TO THE PUBLIC UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
COMMUNITY SYSTEMS INC (DELAWARE)
10400 EATON PLACE SUITE 501FAIRFAXVA22030510281350RESIDENTIAL AND DAY SUPPORT FOR THE DISABLEDDE501(C)(3)LINE 10N/A0
COMMUNITY SYSTEMS INC (CONNECTICUT)
295 ALVORD PARK ROADTORRINGTONCT06790061209941RESIDENTIAL AND DAY SUPPORT FOR THE DISABLEDCT501(C)(3)LINE 10N/A0
COMMUNITY SYSTEMS INC
3 CEDARHILL PARK DRIVEPLYMOUTHMA02360061236054RESIDENTIAL AND DAY SUPPORT FOR THE DISABLEDMA501(C)(3)LINE 7N/A0
COMMUNITY SYSTEMS INC (VIRGINIA)
10400 EATON PLACE SUITE 501FAIRFAXVA22030992926840RESIDENTIAL AND DAY SUPPORT FOR THE DISABLEDVA501(C)(3)LINE 7N/A0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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