2022-09-06T18:46:19-07:00 2021-06-30 990 2020-07-01 043197935 TWELVE STEP EDUCATION PROGRAM OF NEW ENGLAND INC TWEL 9786702429 317 Boston Road Billerica MA 01862 Phil Malonson Executive Director 6176457062 2022-09-06 1 11 0 AAL2 2020 2022-09-23 18:48:47Z Phil Malonson 317 Boston Road Billerica MA 01862 509436 0 X www.sober-recovery.org X 1993 MA TWELVE STEP PROVIDES HOUSING, SERVICES, EDUCATION AND SOME COUNSELING TO RECOVERING ALCOHOLICS AND DRUG ABUSERS, AS WELL AS THEIR FAMILIES 6 6 4 4 0 0 61857 0 643381 509433 680 3 0 0 705918 509436 0 0 0 0 293985 202748 0 0 0 592814 518456 886799 721204 -180881 -211768 550402 376432 105481 155896 444921 220536 TWELVE STEP PROVIDES HOUSING, SERVICES, EDUCATION AND SOME COUNSELING TO RECOVERING ALCOHOLICS AND DRUG ABUSERS, AS WELL AS THEIR FAMILIES. DURING FISCAL YEAR 2020, TWELVE STEP PROVIDED APPROXIMATELY 100 BEDS PER MONTH FOR INDIVIDUAL'S CONTINUED REHABILITATION. THESE SERVICES WERE PROVIDED IN 2 LOCATIONS THROUGHOUT MASSACHUSETTS FOR THE ENTIRE FISCAL YEAR 0 0 721204 0 509436 TWELVE STEP PROVIDES HOUSING, SERVICES, EDUCATION AND SOME COUNSELING TO RECOVERING ALCOHOLICS AND DRUG ABUSERS, AS WELL AS THEIR FAMILIES. DURING FISCAL YEAR 2020, TWELVE STEP PROVIDED APPROXIMATELY 100 BEDS PER MONTH FOR INDIVIDUAL'S CONTINUED REHABILITATION. THESE SERVICES WERE PROVIDED IN 2 LOCATIONS THROUGHOUT MASSACHUSETTS FOR THE ENTIRE FISCAL YEAR 0 0 0 721204 1 0 0 0 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 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 4 1 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 1 0 0 MA X X THE ORGANIZATION 9786702429 317 Boston Road Billerica MA 01862 Phil Malonson Executive Director 40 0 X X X 72719 0 0 Lauren Malcolm President 1 0 X X 0 0 0 Alan Flagg Clerk 1 0 X X 0 0 0 Shannon Daly Member 1 0 X 0 0 0 Donald Morse Member 1 0 X 0 0 0 Chris Bradley Member 1 0 X 0 0 0 Peg Scoble Sigele Member 1 0 X 0 0 0 72719 0 0 0 0 0 0 0 0 PROGRAM FEES 900099 509433 509433 0 0 0 0 0 0 509433 3 0 0 3 0 0 0 0 0 0 0 0 0 0 0 0 0 509436 509433 0 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 147990 147990 0 0 0 0 0 0 43225 43225 0 0 11533 11533 0 0 0 0 0 0 0 0 0 0 33500 33500 0 0 0 0 0 0 0 0 0 0 0 0 3230 3230 0 0 0 0 0 0 9970 9970 0 0 0 0 0 0 0 0 0 0 121572 121572 0 0 9949 9949 0 0 0 0 0 0 0 0 0 0 656 656 0 0 0 0 0 0 35000 35000 0 0 36576 36576 0 0 RENT AND LEASE PAYMENTS 218920 218920 0 0 PROPERTY MAINTENANCE 28298 28298 0 0 BANK SERVICE CHARGES 5872 5872 0 0 PROGRAM SUPPLIES 14913 14913 0 0 721204 721204 0 0 28588 0 20406 169 193427 105803 68549 47530 540095 317165 239432 222930 550402 376432 77781 108063 27700 18402 29431 0 105481 155896 X 444921 220536 0 0 444921 220536 550402 376432 -211768 0 0 0 -12617 0 X 0 0 0 X 61857 61857 890134 832346 720123 643381 509433 3595417 890134 832346 720123 705238 509433 3657274 3657274 5905 680 3 6588 0 0 5905 680 3 6588 3204 3204 890134 832346 729232 705918 509436 3667066 0.99733 0.99750 0.00180 0.00169 X Schedule A, Part III, Line 12 Laundry Income and Rewards Redeemed on the Corporate Credit Card. 0 0 0 0 0 0 0 0 307909 157720 150189 0 77839 67823 10016 0 154347 91622 62725 222930 0 0 X Schedule D, Part X, Line 2 TWELVE STEP ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. TWELVE STEP HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PHIL MALONSON EXECUTIVE DIRECTOR AND FOUNDER PERSONAL X 215000 105803 0 1 1 105803 PHIL MALONSON EXECUTIVE DIRECTOR AND FOUNDER 216000 RENT PAYMENTS FOR SOBER HOMES 0 Schedule L, Part IV EACH OF THE PROPERTIES OF TWELVE STEP ARE OWNED BY A TRUST WHICH THE EXECUTIVE DIRECTOR IS THE PRIME BENEFICIARY OF. THE TRUST LEASES THESE PROPERTIES UNDER MULTI-YEAR TRIPLE NET LEASES, AT BELOW MARKET RENTAL RATES, AND PAYS MONTHLY RENT TO THE EXECUTIVE DIRECTOR DIRECTLY. THESE ARE ACCUMULATED AND INCLUDED ON A 1099 THAT IS ISSUED ON AN ANNUAL BASIS WHICH THE EXECUTIVE DIRECTOR'S INCLUSION IN THE ANNUAL PERSONAL TAX FILING. Form 990, Part VI, Section B, Line 11b THE EXECUTIVE DIRECTOR AND THE OUTSOURCED FINANCIAL CONSULTANT REVIEW THE TAX RETURN PRIOR TO IT BEING SUBMITTED. THIS CHANGE HAPPENED DUE TO THE MANY CONSEQUENCES FACED FROM THE COVID-19 PANDEMIC. Form 990, Part VI, Section B, Line 15 THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS AND A DETERMINATION IS MADE WHETHER OR NOT THE SALARY IS ACCEPTABLE FOR THE POSITION. THIS PROCESS DID NOT HAPPEN DURING 2020 OR 2021 DUE TO THE PANDEMIC AND THE EXECUTIVE DIRECTOR FURLOUGHING HIS PAYROLL. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, INTERNAL FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. DURING 2020, THE COVID PANDEMIC STARTED AND TELVE STEP EXPERIENCE INCREASD DIFFICULTY MAINTAINING CENSUS AT A HIGH ENOUGH LEVEL TO STAY ON TOP OF ALL BILLS AND AS SUCH, THE EXECUTIVE DIRECTOR DECIDED TO FURLOUGH HIS SALARIES AND ALL OTHER UNNECESSARY OPERATIONAL COSTS WERE TABLED UNTIL SUCH TIME THAT THE ORGANIZATION COULD THEN AFFORD TO PAY FOR THEM. WITH CENSUS DOWN, THE ANNUAL AUDIT HAD TO BE PAUSED UNTIL A FUTURE PERIOD WHEN THE AGENCY COULD AFFORD TO INCUR AND PAY FOR THE COST OF THE AUDIT. TWELVE STEP FELL BEHIND ON MANY COSTS AND HAD TO ENTER INTO MANY PAYMENT ARRANGEMENTS JUST TO KEEP THE TWO HOUSES OPEN AND OPERATIONAL TO ENSURE THAT THE RESIDENTS OF THE TWO PROPERTIES COULD MAINTAIN THEIR SOBRIETY DURING A VERY DIFFICULT TIME. AS SUCH, THIS RETURN WAS PAPER FILED AND MAILED TO THE IRS. THIS FILING WAS COMPLETED ON 5/12/2022. AROUND THIS TIME, TWELVE STEP ALSO RECEIVED NOTIFICATION THAT NONE OF THE PRIOR TWO YEARS RETURNS (WHICH WERE BOTH PAPER FILED TIMELY AFTER THE START OF THE COVID PANDEMIC.