2020-08-17T11:37:00-05:00 2019-09-30 BDO USA LLP ONE INTERNATIONAL PLACE BOSTON MA 02110 990 2018-10-01 272142635 Community Medical Associates Inc % FELIX V MERCADO CFO COMM 9789468550 1 General Street Lawrence MA 01841 DEBORAH J WILSON PRESIDENT & CEO 9786834000 2020-08-14 true Brian Vigneault P00540650 6174220700 2020-08-14 24.147.212.154 04123920202305000008 2020-08-17 P 7D1FA132861768FAAA6F7850C73535C89C74ABDC 7D1FA132861768FAAA6F7850C73535C89C74ABDC 2018 2020-09-23 17:36:50Z DEBORAH J WILSON 1 General Street Lawrence MA 01841 4320592 false X www.lawrencegeneral.org/CMA X 2010 MA COMMUNITY MEDICAL ASSOCIATES, INC. IS A MULTI-PRACTICE SPECIALTY HEALTHCARE GROUP SERVING THE MERRIMACK VALLEY AND SOUTHERN NEW HAMPSHIRE. 6 3 37 6 0 0 0 0 1980684 2185239 0 0 1951708 2135353 3932392 4320592 0 0 0 0 2475446 2765911 0 0 0 4279580 4672484 6755026 7438395 -2822634 -3117803 728408 769000 401576 509168 326832 259832 TO PROVIDE SOPHISTICATED, HIGH QUALITY, AND PASSIONATE PATIENT-CENTERED CARE TO THE GENERAL PUBLIC. false false 6872662 4320592 PROVIDING HEALTHCARE SERVICES CONSISTENT WITH OUR CORE VALUES BY PROVIDING ACCESS TO COMPREHENSIVE, HIGH QUALITY, COMPASSIONATE AND EFFICIENT CARE 6872662 true false false false false false false false false false true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true X 8 0 true 37 true false false false false false false false false false false false false false X 6 3 false false false false false false false true true false false true true true true true true true true false MA X X FELIX V MERCADO CFO 9786834000 1 GENERAL ST LAWRENCE MA 01841 RONALD J POLLINA CHAIRMAN (DEC 17 - DEC 18) 1.0 1.0 X 0 0 0 DIANNE J ANDERSON PRESIDENT (Until 11/19) 1.0 50.0 X X 0 743349 44826 DANA J MARKS TREASURER 1.0 1.0 X 0 0 0 DEBORAH J WILSON President (11/19 - On) 1.0 36.0 X X 0 362101 28013 CYNTHIA PHELAN CORP. ASST. SECRETARY & VP 1.0 50.0 X X 0 262683 26236 JONATHAN ISAACSON CHAIRMAN (DEC 18 - ON) 1.0 1.0 X 0 0 0 DENNIS CONLIN SECRETARY/CLERK (DEC 18 - ON) 1.0 1.0 X 0 0 0 CHERYL K NEAL TRUSTEE (DEC 17 - DEC 18) 1.0 1.0 X 0 0 0 ROBERT GILBERT ESQ SECRETARY/CLERK (UNTIL DEC 18) 1.0 1.0 X 0 0 0 TORKOM GARABEDIAN PHYSICIAN 40.0 0.0 X 239841 0 14318 WHITNEY GIBSON NURSE PRACTITIONER 40.0 0.0 X 136157 0 19033 BARBARA BEARDSLEY DIRECTOR PROVIDER BI 40.0 0.0 X 107391 0 17271 ANTHONY J LIBERATORE PHYSICIAN 40.0 0.0 X 140127 0 6219 CAROLINE TIGERE NURSE PRACTITIONER 40.0 0.0 X 174033 0 20033 797549 1368133 175949 9 false true false ECLINICAL WORKS LLC PO BOX 847950 BOSTON MA 02284 EMR SOFTWARE 115312 1 0 NET PATIENT SERVICE REVENUE 621110 2185239 2185239 2185239 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LEASED EMPLOYEE REIMBURSEMENT 621110 2067694 2067694 ALL OTHER REVENUE 621110 67659 67659 2135353 4320592 4320592 0 0 0 0 0 0 0 0 0 2506575 2028051 478524 7412 2970 4442 66212 55721 10491 185712 162552 23160 3952427 3942470 9957 2621 2621 0 0 0 0 0 8118 8118 146116 106957 39159 0 0 85098 85098 0 0 5388 5388 0 0 74517 74517 19554 19554 SUPPLIES AND EQUIPMENT 115808 115808 MISCELLANEOUS 262837 262837 7438395 6872662 565733 0 202934 33000 0 0 0 0 112503 287000 0 0 0 0 0 0 0 0 165399 43000 852000 449000 244655 403000 0 0 0 0 0 0 0 0 2917 3000 728408 769000 146592 172168 0 0 0 0 0 0 0 0 0 0 0 0 106511 60000 148473 277000 401576 509168 X 326832 259832 0 0 0 0 326832 259832 728408 769000 X -3117803 3050803 X false true X true false X false 267000 178000 89000 585000 271000 314000 403000 0 ACCRUED SALARIES & WAGES 277000 277000 X 4320592 4320592 4320592 7438395 7438395 7438395 PART X LINE 2 THE ORGANIZATION ANNUALLY EVALUATES ITS TAX STATUS AND TAX POSITIONS TAKEN WITH RESPECT TO ITS OPERATIONS AND FINANCIALS POSITION. UNDER ASC 740, AN ORGANIZATION MUST RECOGNIZE THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. THE ORGANIZATION DOES NOT BELIEVE IT HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, AND, ACCORDINGLY, IT HAS NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. false true false false false false false false false DIANNE J ANDERSON PRESIDENT (Until 11/19) 0 640649 0 0 0 102700 0 20500 0 24326 0 788175 0 0 DEBORAH J WILSON President (11/19 - On) 0 347271 0 0 0 14830 0 20500 0 7513 0 390114 0 0 CYNTHIA PHELAN CORP. ASST. SECRETARY & VP 0 256236 0 0 0 6447 0 21500 0 4736 0 288919 0 0 TORKOM GARABEDIAN PHYSICIAN 214908 0 24933 0 0 0 0 0 14318 0 254159 0 0 0 WHITNEY GIBSON NURSE PRACTITIONER 123947 0 12210 0 0 0 0 0 19033 0 155190 0 0 0 CAROLINE TIGERE NURSE PRACTITIONER 160433 0 13600 0 0 0 1000 0 19033 0 194066 0 0 0 PART II: PAYROLL RECORDS ARE FOR THE 1/1/2018-12/31/2018 CALENDAR YEAR. PART I, LINE 3: THE CEO/PRESIDENT OF COMMUNITY MEDICAL ASSOCIATES, INC. IS 100% PAID THROUGH ITS PARENT COMPANY, LAWRENCE GENERAL HOSPITAL. THE CEO'S COMPENSATION IS ESTABLISHED BY THE FOLLOWING METHODS: (A) COMPENSATION COMMITTEE, (B) INDEPENDENT COMPENSATION CONSULTANT, (C) FORM 990 OF OTHER ORGANIZATIONS, (D) WRITTEN EMPLOYMENT CONTRACT, (E) COMPENSATION SURVEY AND (F) APPROVAL BY AN EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES. PART I, LINE 4b: AS PART OF ITS TOTAL COMPENSATION PACKAGE FOR EXECUTIVE-LEVEL EMPLOYEES, THE PARENT COMPANY OF COMMUNITY MEDICAL ASSOCIATES, INC., LAWRENCE GENERAL HOSPITAL, OFFERS 403(B), 457(B) AND 457(F) NON-QUALIFIED SUPPLEMENTAL RETIREMENT PLANS. FOR THE 2017 CALENDAR YEAR, LAWRENCE GENERAL HOSPITAL CONTRIBUTED THESE AMOUNTS TO THE FOLLOWING EMPLOYEES LISTED ON FORM 990, SCHEDULE J, PART II: DIANNE J. ANDERSON, 403B PLAN ($2,000), 457B PLAN ($18,500), 457F PLAN ($102,700); DEBORAH J. WILSON, 403B PLAN ($2,000), 457B PLAN ($18,500), 457F PLAN ($14,830); CYNTHIA PHELAN, 403B PLAN ($3,000), 457B PLAN ($18,500), 457F PLAN ($6,447). Part II, Column C: The retirement and deferred compensation numbers consist of the following plans: 403(B) Employer Paid Match 457(B) SERP Plan #5 Employer Paid Part II, Column D: The nontaxable benefits consist of the following: Health Insurance Dental Insurance Standard Insurance - LTD INsurance Principal/Principal Financial Group - LTD INsurance FORM 990, PART VI, SECTION B, LINE 11: FORM 990 IS PREPARED AND REVIEWED BY THE ORGANIZATION'S EXTERNAL ACCOUNTANT AND SUBSEQUENTLY REVIEWED BY THE CONTROLLER AND THE ORGANIZATION'S CFO. ONCE COMPLETE, THE FORM AND ALL SCHEDULES ARE MADE AVAILABLE TO THE BOARD OF TRUSTEES FOR REVIEW. THE ORGANIZATION'S CFO AND EXECUTIVE VICE PRESIDENT ARE AVAILABLE TO FACILITATE THE REVIEW AS WELL AS ANSWER ANY QUESTIONS REGARDING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C: ON AN ANNUAL BASIS, THE PARENT COMPANY (LAWRENCE GENERAL HOSPITAL) OF COMMUNITY MEDICAL ASSOCIATES, INC. DISTRIBUTES A CONFLICT OF INTEREST POLICY TO THE BOARD OF TRUSTEES. THE MEMBERS ARE REQUIRED TO DISCLOSE, IN WRITING, ANY POTENTIAL CONFLICT THAT THEY ARE AWARE OF. FORM 990, PART VI, SECTION B, LINE 15: THE PARENT COMPANY CEO'S COMPENSATION IS REVIEWED AND APPROVED BY AN EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES. THE COMPENSATION FOR THE EXEC VICE PRESIDENT AND CFO ARE DETERMINED BY THE CEO AND REVIEWED BY AN EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES. INDEPENDENT SURVEYS ARE ALSO PERFORMED TO DETERMINE SALARY REASONABLENESS. FORM 990, PART VI, SECTION C, LINE 18: THE ORGANIZATION MAKES ALL DOCUMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. THE FORM 990 IS ALSO AVAILABLE ON THE WEBSITE OF THE MASSACHUSETTS' ATTORNEY GENERAL AND THROUGH WWW.GUIDESTAR.ORG. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ALL DOCUMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART VII, BOARD OF DIRECTORS: SUBSEQUENT TO THE END OF FISCAL YEAR 2019 AND BEFORE THE FILING OF THE 2018 TAX RETURNS, DIANNE J. ANDERSON, PRESIDENT & CEO, LEFT THE ORGANIZATION IN NOVEMBER, 2019, AND DEBORAH J. WILSON, CORPORATION ASSISTANT TREASURER & EXECUTIVE VP, WAS PROMOTED TO PRESIDENT & CEO AND WILL BE REPORTED AS SUCH ON THIS 2018 TAX FILING. FORM 990, PART XI, LINE 9: RECONCILIATION OF NET ASSETS: NET ASSET TRANSFER FROM PARENT COMPANY, LAWRENCE GENERAL HOSPITAL ($3,049,000); CONTRIBUTIONS ($1,803); EQUALS: TOTAL OTHER CHANGES IN NET ASSETS ($3,050,803). 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