2021-08-16T17:24:21-05:00 2020-09-30 410746749 CLIFTONLARSONALLEN LLP 901 NORTH GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2019-10-01 530196554 ST JOHN'S COMMUNITY SERVICES STJO 2022376500 901 D STREET SW NO 800 WASHINGTON DC 20024 ALAN THORNTON PRESIDENT & CHIEF EXECUTIVE OFFICER 2022376500 2021-08-16 1 MICHAELA J CROMAR CPA P00895728 5712279500 2021-08-16 2019 2022-09-23 18:48:47Z ALAN THORNTON 901 D STREET SW NO 800 WASHINGTON DC 20024 3864073 0 3503 X WWW.SJCS.ORG X 1882 DC TO SUPPORT ITS SUBSIDIARIES TO ADVANCE COMMUNITY SUPPORT & OPPORTUNITIES FOR DISABLED PEOPLE. 12 11 1224 12 0 0 147716 467408 3892591 3307976 9 31621 505311 57068 4545627 3864073 0 0 0 0 3386541 2737515 0 0 0 4365753 4366834 7752294 7104349 -3206667 -3240276 6087838 9969005 7838743 5862623 -1750905 4106382 X THE MISSION OF ST. JOHN'S COMMUNITY SERVICES IS TO ADVANCE INCLUSIVE COMMUNITIES WHERE EVERY PERSON, REGARDLESS OF CIRCUMSTANCES, HAS THE RIGHT AND OPPORTUNITY TO LIVE THEIR BEST LIFE. 0 0 3478748 3307976 ST. JOHN'S COMMUNITY SERVICES (SJCS) IS A HISTORIC (FOUNDED IN 1868) NON-PROFIT CORPORATION INITIALLY ESTABLISHED AS A HOSPITAL IN WASHINGTON, DC, BY ST. JOHN'S EPISCOPAL CHURCH, THE "CHURCH OF THE PRESIDENTS," FOLLOWING THE CIVIL WAR. TODAY IT IS A SEPARATE NON-SECTARIAN, NON-PROFIT CORPORATION THAT OPERATES AS A "PARENT" CORPORATION FOR A GROUP OF INDEPENDENT SUBSIDIARY CORPORATIONS. THESE SUBSIDIARY CORPORATIONS CONTRACT WITH ST. JOHN'S COMMUNITY SERVICES FOR THE USE OF THE COPYRIGHTED NAME AS WELL AS FOR A NUMBER OF ADMINISTRATIVE SUPPORT SERVICES. THE PARENT CORPORATION IS GOVERNED BY A VOLUNTEER BOARD OF TRUSTEES (BOT). THE BOT PROVIDES OVERALL GUIDANCE, OVERSIGHT AND DIRECTION TO THE SUBSIDIARY CORPORATIONS. THE SUBSIDIARY CORPORATIONS ARE LOCAL ENTITIES WITH ADVISORY BOARDS THAT HAVE REPRESENTATION ON THE BOARD OF TRUSTEES. THE CHAIRS OF THE LOCAL SUBSIDIARY BOARDS ACT AS REPRESENTATIVE MEMBERS FOR EACH STATE SUBSIDIARY BOARD AS MEMBERS OF THE PARENT BOARD OF TRUSTEES. THE INDIVIDUAL STATE SUBSIDIARY BOARDS PROVIDE LOCAL PERSPECTIVES AND DIVERSITY TO THE BOARD OF TRUSTEES. AS A PREREQUISITE FOR ESTABLISHING A CONTRACT WITH THE PARENT CORPORATION, EACH SUBSIDIARY AGREES TO OPERATE WITHIN SERVICE QUALITY STANDARDS THAT THE PARENT CORPORATION HAS ESTABLISHED. IN FISCAL YEAR 2020, STATE SUBSIDIARY LOCATIONS INCLUDED: THE DISTRICT OF COLUMBIA, PENNSYLVANIA, TENNESSEE, AND VIRGINIA. OPERATIONS IN DELAWARE WERE PROVIDED UNDER THE AUSPICES OF SJCS-PA. OPERATIONS IN NEW YORK WERE HOUSED ORGANIZATIONALLY UNDER THE PARENT ORGANIZATION.SJCS PROVIDES ADMINISTRATIVE AND TECHNICAL ASSISTANCE TO ITS SUBSIDIARIES AND OPERATIONS IN NEW YORK FOR THE PROVISION OF SERVICES WHICH INCLUDE: EMPLOYMENT, COMMUNITY PARTICIPATION, AND COMMUNITY LIVING, INCLUDING SHELTER AND HOUSING FOR PEOPLE EXPERIENCING HOMELESSNESS. THE PARENT CORPORATION ALSO PERIODICALLY PROVIDES EXTERNAL TECHNICAL ASSISTANCE AND TRAINING TO OTHER NON-PROFIT AND FOR-PROFIT ORGANIZATIONS, AS WELL AS GOVERNMENT AGENCIES. THE ORGANIZATION CONTRIBUTES A PORTION OF ITS RESOURCES TO EACH OF ITS FIVE STATE OPERATIONS TO SUPPORT THE ST. JOHN'S COMMUNITY SERVICES MISSION. PEOPLE RECEIVING SERVICES THROUGH A ST. JOHN'S SUBSIDIARY OR OTHER STATE OPERATIONS MUST MEET LOCAL FUNDING SOURCES AND THE SUBSIDIARY'S UNIQUE ELIGIBILITY REQUIREMENTS FOR EACH SPECIFIC SERVICE.THE ADMINISTRATIVE SUPPORT SERVICES THAT THE PARENT CORPORATION PROVIDES INCLUDE: ACCOUNTING, CASH MANAGEMENT, STRATEGIC PLANNING, COMMUNICATIONS AND INFORMATION DISSEMINATION, HUMAN RESOURCES, INFORMATION TECHNOLOGY, QUALITY ASSURANCE, CORPORATE COMPLIANCE AND PROGRAM DEVELOPMENT. EACH OF THESE SUPPORT SERVICES IS INDIVIDUALLY TAILORED TO MEET THE UNIQUE NEEDS OF EACH SUBSIDIARY CORPORATION AND STATE OPERATION AND ITS DISTINCTIVE CULTURAL AS WELL AS FINANCIAL STATUS. THESE SERVICES ASSIST STATE OPERATIONS TO MEET THE REQUIREMENTS OF THE CONTRACTS, LAWS AND REGULATIONS UNDER WHICH THEY OPERATE. EACH SUBSIDIARY OPERATES UNDER ITS OWN OPERATING POLICIES AND PROCEDURES AND LOCAL LEADERSHIP. ADMINISTRATIVE SUPPORT SERVICES ARE PROVIDED TO THE SUBSIDIARY CORPORATIONS AT A LOW FIXED RATE CONSISTENT WITH NATIONAL STANDARDS.TO FURTHER THE MISSION OF ADVANCING COMMUNITY SUPPORT AND OPPORTUNITIES FOR PEOPLE LIVING WITH DISABILITIES AND THOSE EXPERIENCING HOMELESSNESS, THE PARENT CORPORATION SETS QUALITY STANDARDS CONSISTENT WITH THE MISSION THAT MUST BE MET BY THE SUBSIDIARIES IN THE PROVISION OF SERVICES. THOSE SERVICES MUST FOSTER INCLUSION, SELF-DIRECTION, ECONOMIC SELF-SUFFICIENCY, RELATIONSHIP DEVELOPMENT AND CHOICE. MEETING AND MAINTAINING THESE STANDARDS IS AN ESSENTIAL REQUIREMENT FOR THE CONTINUATION OF THE ADMINISTRATIVE SUPPORT CONTRACT AND USE OF THE CORPORATE NAME. 3478748 1 1 0 0 0 0 0 0 0 0 1 0 0 0 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 1 102 0 1224 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 11 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X ALAN THORNTON 2022376500 901 D STREET SW NO 800 WASHINGTON DC 20024 ALAN THORNTON PRESIDENT & CEO 30.00 10.00 X X 253957 0 8119 GEORGE LIACOPOULOS DEPUTY CEO 30.00 10.00 X 186111 0 19605 THALIA SIMPSON-CLEMENT CHIEF OPERATIONAL OFFICER 30.00 10.00 X 184856 0 757 RICHARD BENNETT CHIEF STRATEGIC INITIATIVES OFFICER 30.00 10.00 X 141113 0 2468 PRECIOUS TAMARA MYERS-BROWN DC/MD STATE DIRECTOR 1.00 39.00 X 135648 0 11447 KWAKU AGYEMAN VA STATE DIRECTOR 1.00 39.00 X 102106 0 29066 SHERRIE HARRISON CONTROLLER 30.00 10.00 X 95219 0 5207 RALPH CLARKE TN STATE DIRECTOR 1.00 39.00 X 92317 0 21863 STEVEN RAETZMAN BOARD CHAIR 2.00 X X 0 0 0 LINDA MOORE BOARD VICE CHAIR 1.00 1.00 X X 0 0 0 CHRISTOPHER KAINE BOARD SECRETARY 2.00 X X 0 0 0 PAUL PREZIOTTI BOARD TREASURER 1.00 X X 0 0 0 BRUCE FINLAND TRUSTEE 1.00 X 0 0 0 DOUGLAS PALMER TRUSTEE 1.00 1.00 X 0 0 0 WM PATRICK NICHOLS TRUSTEE 1.00 X 0 0 0 E C ROBERTSON JR TRUSTEE 1.00 1.00 X 0 0 0 DON BRADSHAW MD MPH TRUSTEE 1.00 X 0 0 0 JOSEPHINE MORRIS-YOUNG TRUSTEE 1.00 X 0 0 0 DEBORAH MILLER TRUSTEE 1.00 X 0 0 0 ANDREW BONASERA TRUSTEE 1.00 X 0 0 0 1191327 0 98532 9 0 1 0 ENTERPRISE LEASING 2273 RESEACH BLVD FL6 ROCKVILLE MD 20850 AUTOMONILE LEASING 408889 NGEN 1101 MERCANTILE LANE SUITE 100 LARGO MD 20774 OUTSOURCED IT SUPPORT 270650 WRIGHT EXPRESS PO BOX 6293 CAROL STREAM IL 60197 AUTO FUEL 126503 CLIFTONLARSONALLEN PO BOX 829664 PHILADELPHIA PA 19182 AUDIT SERVICES 113425 JUSTIN BRADLEY 1725 I STREET NW WASHINGTON DC 20006 RECRUITING 106123 577 467408 467408 GOVERNMENTAL FEES 900099 3306696 3306696 TECHNICAL ASSISTANCE 900099 1280 1280 3307976 31621 31621 OTHER INCOME 900099 57068 57068 57068 3864073 3307976 0 88689 X 84300 31603 52697 2372916 889568 1483348 72286 27099 45187 208013 77981 130032 167154 18733 148421 326939 326939 486873 46993 439880 36698 4113 32585 73502 10023 63479 249440 27954 221486 2510878 2238705 272173 100891 11307 89584 7366 825 6541 154464 17310 137154 108221 12128 96093 BAD DEBT EXPENSE 85020 9528 75492 VEHICLES 11228 8441 2787 FOOD AND MEALS 8905 7182 1723 39255 39255 7104349 3478748 3625601 0 1213403 1324429 3587648 2548968 168626 166727 1402685 456123 1055325 946562 4919030 62836 63289 6087838 9969005 3062634 1890457 3294959 2517581 1481150 1454585 7838743 5862623 X -1750905 4106382 -1750905 4106382 6087838 9969005 X -3240276 -2205 9099768 X 0 1 X 1 0 X 24451 71629 258661 147716 467408 969865 24451 71629 258661 147716 467408 969865 969865 51 49 4682 9 31621 36412 552 281 505311 57068 563212 1569489 8219363 0.61790 0.50610 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1012159 160158 852001 360525 285965 74560 30001 10000 20001 946562 DEFERRED COMPENSATION OBLIGATION 434710 DEFERRED INCOME 116996 DEFERRED LEASE INCENTIVES 902879 1454585 X PART X, LINE 2: THE ORGANIZATION, ST, JOHN'S STATE SUBSIDIARIES, AND THE FOUNDATION ARE EXEMPT FROM THE PAYMENT OF FEDERAL INCOME TAXES ON THEIR EXEMPT ACTIVITIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC), AND ARE CLASSIFIED AS ORGANIZATIONS THAT ARE NOT PRIVATE FOUNDATIONS UNDER SECTION 509(A) OF THE IRC. DURING THE YEAR ENDED SEPTEMBER 30, 2020 AND 2019, THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME. THE ORGANIZATION FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION EVALUATED ITS TAX POSITIONS AND DETERMINED THAT THEY ARE MORE-LIKELY-THAN-NOT TO BE SUSTAINED ON EXAMINATION. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. X X X X 0 1 0 0 0 0 0 0 0 ALAN THORNTON PRESIDENT & CEO 241687 0 12000 0 270 0 0 0 8119 0 262076 0 0 0 GEORGE LIACOPOULOS DEPUTY CEO 184923 0 0 0 1188 0 0 0 19605 0 205716 0 0 0 THALIA SIMPSON-CLEMENT CHIEF OPERATIONAL OFFICER 154929 0 0 0 29927 0 0 0 757 0 185613 0 0 0 PART I, LINE 4B THALIA SIMPSON-CLEMENT RECEIVED A SEVERANCE PAYMENT OF $19,076 WAS INCLUDED IN W-2. THE FOLLOWING OFFICERS PARTICIPATED IN A SEC. 457(F) DEFERRED COMPENSATION PLAN. THE AMOUNTS CONTRIBUTED BY THE ORGANIZATION WERE: GEORGE LIACOPOULOS: $10,000 THALIA SIMPSON-CLEMENT: $10,000 PRECIOUS MYERS-BROWN: $10,000 RALPH CLARK: $10,000 KWAKU AGYEMAN: $10,000 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE CONSISTS OF THE OFFICERS OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE HAS ALL POWERS OF THE BOARD OF DIRECTORS BETWEEN MEETINGS EXCEPT THE AUTHORITY TO AMEND THE ORGANIZATION'S GOVERNING DOCUMENTS; TO ELECT OR REMOVE DIRECTORS, ADVISORS AND OFFICERS; AND TO TAKE ANY OTHER ACTIONS PROHIBITED BY THE D.C. NONPROFIT CORPORATIONS ACT. FORM 990, PART VI, SECTION A, LINE 7A THE FOUNDERS BOARD IS ELIGIBLE TO ELECT ONE OF THE VOTING MEMBERS OF THE ORGANIZATION'S BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 8B THE EXECUTIVE COMMITEE DOES NOT KEEP MINUTES OF ITS MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED IN DETAIL BY MANAGEMENT STAFF, PRESENTED TO THE AUDIT COMMITTEE, AND MADE AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C IN THE EVENT ANY VOTING TRUSTEE HAS A CONFLICT OF INTEREST WHICH MIGHT PROPERLY LIMIT SUCH TRUSTEE'S FAIR AND IMPARTIAL PARTICIPATION IN BOARD DELIBERATIONS OR DECISIONS, SUCH TRUSTEE SHALL INFORM THE BOARD AS TO THE CIRCUMSTANCES OF SUCH CONFLICT. IF THOSE CIRCUMSTANCES REQUIRE THE NONPARTICIPATION OF THE AFFECTED TRUSTEE, THE BOARD MAY NONETHELESS REQUEST FROM SUCH TRUSTEE ANY APPROPRIATE NON-CONFIDENTIAL INFORMATION WHICH MIGHT INFORM ITS DECISIONS. "CONFLICT OF INTEREST," AS REFERRED TO HEREIN, SHALL INCLUDE, BUT SHALL NOT BE LIMITED TO, ANY TRANSACTION BY OR WITH THE CORPORATION IN WHICH A TRUSTEE HAS A DIRECT OR INDIRECT PERSONAL INTEREST, OR ANY TRANSACTION IN WHICH A TRUSTEE IS UNABLE TO EXERCISE IMPARTIAL JUDGMENT OR OTHERWISE ACT IN THE BEST INTERESTS OF THE CORPORATION. NO TRUSTEE OF THE CORPORATION SHALL CAST A VOTE, NOR TAKE PART IN THE FINAL DELIBERATION IN ANY MATTER IN WHICH HE OR SHE, MEMBERS OF HIS OR HER IMMEDIATE FAMILY OR ANY ORGANIZATION TO WHICH SUCH TRUSTEE HAS ALLEGIANCE, HAS A PERSONAL INTEREST THAT MAY BE SEEN AS COMPETING WITH THE INTEREST OF THE CORPORATION. ANY TRUSTEE WHO BELIEVES HE OR SHE MAY HAVE SUCH A CONFLICT-OF-INTEREST SHALL SO NOTIFY THE BOARD PRIOR TO DELIBERATION ON THE MATTER IN QUESTION, AND THE BOARD SHALL MAKE THE FINAL DETERMINATION AS TO WHETHER ANY TRUSTEE HAS A CONFLICT-OF-INTEREST IN ANY MATTER. THE MINUTES OF THE BOARD MEETING SHALL REFLECT DISCLOSURE OF ANY CONFLICT-OF-INTEREST AND THE RECUSAL OF THE INTERESTED TRUSTEE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S EXECUTIVE COMPENSATION PROCESS INCLUDED THE FOLLOWING THREE STEPS FOR THE PRESIDENT & CEO, CHIEF OPERATING OFFICER AND CHIEF FINANCIAL OFFICER. 1. THE BOARD OF TRUSTEE'S EXECUTIVE COMMITTEE REVIEWED AND APPROVED THE EMPLOYMENT CONTRACT. THE REVIEWS INCLUDED THE COMPENSATION, THE DEFERRED COMPENSATION AND THE SEVERANCE PACKAGES. 2. THE COMMITTEE WAS PROVIDED SALARY COMPARISON INFORMATION BY HUMAN RESOURCES. IN ADDITION, THE COMMITTEE USED THE SERVICES OF BEN TESDAHL, COUNSEL AND ELLEN KOHN, OUR COMPENSATION ATTORNEY. THE EMPLOYMENT CONTRACT INCLUDES THE INCREASE METHODOLOGY FOR EACH YEAR OF THE CONTRACT. 3. THE EXECUTIVE COMMITTEE DOES NOT MAINTAIN SEPARATE MINUTES. THE ORGANIZATION HAS AN EXECUTIVE COMPENSATION PROCESS FOR OTHER SENIOR MANAGERS WHICH IS NOT REVIEWED BY THE BOARD OF TRUSTEES, BUT IS BASED ON COMPENSATION STUDIES FOR EACH POSITION. THE LAST EXECUTIVE COMPENSATION'S REVIEW TOOK PLACE IN 2020. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, NOR ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 5 THE ORGANIZATION PAYS ALL OF THE STAFF FOR BOTH ITS OWN OPERATIONS AND THAT OF ITS SUBSIDIARIES. THE SUBSIDIARIES REIMBURSE THE PARENT COMPANY FOR THOSE SERVICES. THEREFORE, OFFICER COMPENSATION REPORTED HERE IS LIMITED TO THE PERCENTAGE OF OFFICER COMPENSATION ALLOCATED TO ST. JOHN'S COMMUNITY SERVICES. FORM 990, PART XI, LINE 9: ELIMINATION OF INTERCOMPANY DUE TO/DUE FROM BALANCE 9,099,768. ST JOHN'S COMMUNITY SERVICES FOUNDATION 901 D STREET SW SUITE 800 WASHINGTON DC 20024 522137200 CHARITABLE FOUNDATION DC 501(C)(3) 12 - TYPE 1 ST JOHN'S COMMUNITY SERVICES 1 ST JOHN'S COMMUNITY SERVICES - DISTRICT OF COLUMBIA 901 D STREET SW SUITE 800 WASHINGTON DC 20024 522166507 TO SERVE INDIVIDUALS WITH DISABILITIES DC 501(C)(3) 10 ST JOHN'S COMMUNITY SERVICES 1 ST JOHN'S COMMUNITY SERVICES - PENNSYLVANIA 1080 N DELAWARE AVENUE 302 PHILADELPHIA PA 19195 522198798 TO SERVE INDIVIDUALS WITH DISABILITIES PA 501(C)(3) 10 ST JOHN'S COMMUNITY SERVICES 1 ST JOHN'S COMMUNITY SERVICES - TENNESSEE 7891 STAGE HILLS ROAD 116 BARTLETT TN 38133 621781336 TO SERVE INDIVIDUALS WITH DISABILITIES TN 501(C)(3) 10 ST JOHN'S COMMUNITY SERVICES 1 ST JOHN'S COMMUNITY SERVICES - VIRGINIA 7611 LITTLE RIVER TURNPIKE 203W ANNANDALE VA 22003 541944265 TO SERVE INDIVIDUALS WITH DISABILITIES VA 501(C)(3) 10 ST JOHN'S COMMUNITY SERVICES 1 COMMUNITY DEVELOPMENTAL SERVICES HOUSING CORPORATION 134 E HEIGHTS DRIVE MARTIN TN 38237 621084287 PROVIDE HOUSING FOR LOW INCOME HANDICAPPED ADULTS TN 501(C)(3) 10 N/A 0 JWC HOUSING CORPORATION 134 E HEIGHTS DRIVE MARTIN TN 38237 581736428 PROVIDE HOUSING FOR LOW INCOME AND MODERATE INCOME HANDICAPPED ADULTS TN 501(C)(3) 10 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 SCHEDULE R, PART V ST. JOHN'S COMMUNITY SERVICES (SJCS) ACTS AS THE CORPORATE AND ADMINISTRATIVE HUB FOR ITS SUBSIDIARIES. THIS ACCOUNTING TREATS THE SUBSIDIARIES AS DEPARTMENTS OF SJCS. ALL INCOME AND EXPENSES OF THE SUBSIDIARIES FLOW THROUGH THE HEADQUARTERS WITH THE AMOUNTS BEING ALLOCATED TO THE SUBSIDIARIES AS APPROPRIATE. THIS INCLUDES PAYROLL. THEREFORE, THERE IS LITTLE OR NO ACTUAL CASH BEING TRANSFERRED BETWEEN THE PARENT COMPANY AND THE SUBSIDIARIES.