2019-03-20T08:38:19-05:00 2018-06-30 043037870 BOLLUS LYNCH LLP 89 SHREWSBURY STREET WORCESTER MA 01604 990 2017-07-01 042478978 SPECTRUM HEALTH SYSTEMS INC SPEC 5087925400 10 MECHANIC STREET NO 302 WORCESTER MA 01608 KURT ISAACSON PRESIDENT 5087925400 2019-03-19 1 BARBARA E KING P00005629 5087557107 2019-03-18 71.11.10.178 2019-03-19 15:59:54 ED P 954A65DB1995863A37271E4766999F33303993D7 954A65DB1995863A37271E4766999F33303993D7 2017 2019-02-21 02:37:17Z KURT ISAACSON 10 MECHANIC STREET WORCESTER MA 01608 67344239 0 X WWW.SPECTRUMHEALTHSYSTEMS.ORG X 1971 MA TO PROVIDE THE HIGHEST QUALITY OF SERVICES TO INDIVIDUALS SEEKING TREATMENT FOR SUBSTANCE ABUSE AND/OR MENTAL HEALTH ISSUES. WE ASSIST OUR CLIENTS IN ACHIEVING SOBRIETY, SUSTAINING RECOVERY AND FULFILLING PERSONAL GOALS. 13 12 1798 50 0 39140 213142 174870 67715262 66974342 -48056 32944 812522 91607 68692870 67273763 0 0 0 0 51111737 48627149 0 0 91785 21842499 15372225 72954236 63999374 -4261366 3274389 43553593 45708968 13588308 12445925 29965285 33263043 X TO PROVIDE THE HIGHEST QUALITY OF SERVICES TO INDIVIDUALS SEEKING TREATMENT FOR SUBSTANCE ABUSE AND/OR MENTAL HEALTH ISSUES. WE ASSIST OUR CLIENTS IN ACHIEVING SOBRIETY, SUSTAINING RECOVERY AND FULFILLING PERSONAL GOALS IN ORDER THAT THEY MAY LEAD HEALTHIER, MORE PRODUCTIVE LIVES. 0 0 17999817 21433575 CORRECTION SERVICES - PROVIDES SUBSTANCE ABUSE COUNSELING WITHIN CORRECTIONS FACILITIES AND PAROLEES IN THE COMMUNITY. SERVING NEARLY 6,600 INDIVIDUALS DAILY IN 7 STATES. 20795924 26309503 OUTPATIENT SUBSTANCE ABUSE SERVICES - PROVIDES ONGOING COUNSELING AND NARCOTICS TREATMENT SUCH AS METHADONE AND SUBOXONE, IN ADDITION TO SERVICES SUCH AS DRIVER ALCOHOL AWARENESS, BATTERER INTERVENTION, PEER RECOVERY AND DRUG FREE COUNSELING. SERVING NEARLY 2,500 INDIVIDUALS ON ANY GIVEN DAY. 13380606 13219993 INPATIENT SUBSTANCE ABUSE SERVICES - PROVIDES SUBSTANCE ABUSE TREATMENT AND COUNSELING IN VARIOUS RESIDENTIAL AND DETOX SETTINGS. SERVING NEARLY 220 INDIVIDUALS ON ANY GIVEN DAY. 5591639 6086547 ADOLESCENT SERVICES/SOBER HOUSING/OTHER MISCELLANEOUS 5591639 6086547 57767986 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 113 0 1 1798 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 13 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X JOSEPH ROSE 5087925400 10 MECHANIC STREET WORCESTER MA 01608 DAVID FELPER CHAIRPERSON 2.00 X X 0 0 0 VERILYN MITCHELL VICE CHAIRPERSON 2.00 X X 0 0 0 MICHAEL PROCOPIO TREASURER 2.00 X X 0 0 0 SUSAN SUCHOCKI-BROWN SECRETARY 2.00 X X 0 0 0 GARTH JOHNSON ASSISTANT SECRETARY 2.00 X X 0 0 0 KURT ISAACSON PRESIDENT 40.00 X X 275461 0 36900 JOHN RENNER TRUSTEE 2.00 X 0 0 0 BRIAN GARRITY TRUSTEE 2.00 X 0 0 0 BRENDA JENKINS TRUSTEE 2.00 X 0 0 0 JEROAN ALLISON TRUSTEE 2.00 X 0 0 0 ANDREW SALMON TRUSTEE 2.00 X 0 0 0 BRENDON GIBLIN TRUSTEE 2.00 X 0 0 0 CHERYL GALLANT TRUSTEE 2.00 X 0 0 0 SHERRY ELLIS COO 40.00 X 199441 0 54 ROBERT BRANDNER CIO 40.00 X 175343 0 21900 CATHERINE SALTZ FORMER CFO 40.00 X 17506 0 0 MINA O'HEARN CFO 40.00 X 4038 0 0 JANET LANGLOIS FORMER CFO 40.00 X 152001 0 5936 PETER PAOLANTONIO CCO 40.00 X 141376 0 21900 CHRISTOPHER PETRUZZI VP OF CORRECTIONAL SERVICES 40.00 X 158531 0 27019 KRISTIN NOLAN VP OF IP AND OF SERVICES 40.00 X 152819 0 1247 CINDY BURACZYNSKI VP OF EXTERNAL AFFAIRS 40.00 X 138835 0 21900 STACY FLANAGAN VP OF HR 40.00 X 145018 0 21900 1560369 0 158756 25 0 1 0 NEXDINE LLC 905B SOUTH MAIN STREET SUITE 203 MANSFIELD MA 02048 FOOD SERVICE 815784 NETSMART TECHNOLOGIES PO BOX 823519 PHILADELPHIA PA 19182 ELECTRONIC HEALTH RECORD 760681 BOB STAKES A-1 CLEANING SERVICES 28 QUAKER ROAD WORCESTER MA 01602 CLEANING SERVICE 316382 LORI DILORENZO-BUSKIEWICZ 5 SAWIN DRIVE WESTMINSTER MA 01473 PHYSICIAN 201033 JANET GRIMES 25 UNION STREET UNIT 3 NORTHAMPTON MA 01060 PHYSICIAN 197350 5 102555 72315 12220 174870 CONTRACT REVENUE 900099 66974342 66974342 66974342 31079 31079 48032 0 48032 48032 48032 1865 0 1865 1865 1865 40640 102555 70476 -29836 -29836 MISCELLANEOUS INCOME 900099 73411 73411 73411 67273763 67049618 0 49275 1390862 1390862 39102575 35847603 3193729 61243 164310 139839 24387 84 4383277 3913118 469707 452 3586125 3213391 367436 5298 156613 80133 76480 129782 129782 2047960 1401450 643906 2604 149505 27865 119329 2311 1198959 1103672 27128 68159 1081523 618297 463226 4991465 4908386 83079 903151 768939 134212 262479 146100 116159 220 154098 154098 1823408 1603326 219975 107 502090 493480 8334 276 MEDICAL SERVICE AND SUP 1647652 1647652 FOOD 1469498 1459711 500 9287 PROGRAM SUPPLIES 183495 240926 825 -58256 BAD DEBT EXPENSE -100534 -100534 -1228919 -1228919 63999374 57767986 6139603 91785 2269959 6119073 3903465 2928578 7498825 7668252 776078 630909 42454201 18960766 25163569 23493435 276794 315163 368244 355296 3296659 4198262 43553593 45708968 5345612 4743904 7517539 7078857 323315 303431 401842 319733 13588308 12445925 X 29459783 32728819 505502 534224 29965285 33263043 43553593 45708968 3274389 23369 0 X 0 1 X 1 1 1 X 272722 616413 749510 204355 174870 2017870 55769822 61023577 68622271 68483461 67047753 320946884 56042544 61639990 69371781 68687816 67222623 322964754 24431 17767 42198 0 24431 17767 42198 322922556 159665 172730 122602 76185 79111 610293 159665 172730 122602 76185 79111 610293 40551 43137 42354 39353 165395 56242760 61855857 69536737 68803354 67301734 323740442 0.99750 0.99710 0.00190 0.00210 X 60000 60000 58581202 58641202 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 70000 35000 10000 60000 175000 250000 250000 250000 250000 1000000 1500000 1664403 1664403 21954776 5962555 15992221 6418912 4008189 2410723 12069823 8714098 3355725 346287 275924 70363 23493435 CONSTRUCTION IN PROGRESS 431671 DUE FROM AFFILIATE 3764216 ORGANIZATION COST, NET 2375 4198262 CAPITAL LEASE OBLIGATION 4570 OTHER LIABILITIES 315163 319733 X 67355388 23369 58256 81625 67273763 0 67273763 64057630 58256 58256 63999374 0 63999374 PART X, LINE 2: SPECTRUM IS A NOT-FOR-PROFIT ORGANIZATION WHICH IS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION FOLLOWS FASB ASC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES. THE ORGANIZATION WILL ACCOUNT FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF TAX EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE 58,256. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE 58,256. GOLF TOURNAMENT 143195 102555 40640 12220 58256 143195 102555 40640 12220 58256 70476 -29836 X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 KURT ISAACSON PRESIDENT 275461 0 0 0 0 0 15000 0 21900 0 312361 0 0 0 SHERRY ELLIS COO 199441 0 0 0 0 0 0 0 54 0 199495 0 0 0 ROBERT BRANDNER CIO 175343 0 0 0 0 0 0 0 21900 0 197243 0 0 0 JANET LANGLOIS FORMER CFO 152001 0 0 0 0 0 0 0 5936 0 157937 0 0 0 PETER PAOLANTONIO CCO 141376 0 0 0 0 0 0 0 21900 0 163276 0 0 0 CHRISTOPHER PETRUZZI VP OF CORRECTIONAL SERVICES 158531 0 0 0 0 0 0 0 27019 0 185550 0 0 0 KRISTIN NOLAN VP OF IP AND OF SERVICES 152819 0 0 0 0 0 0 0 1247 0 154066 0 0 0 CINDY BURACZYNSKI VP OF EXTERNAL AFFAIRS 138835 0 0 0 0 0 0 0 21900 0 160735 0 0 0 STACY FLANAGAN VP OF HR 145018 0 0 0 0 0 0 0 21900 0 166918 0 0 0 PART I, LINE 1A THE CEO IS PROVIDED WITH A MEMBERSHIP TO A SOCIAL CLUB. THIS BENEFIT IS NONTAXABLE TO THE CEO. IT IS FOR THE PROMOTION OF SPECTRUM IN THE WORCESTER COMMUNITY. PART I, LINE 4B THE ORGANIZATION HAS A 457(B) DEFERRED COMPENSATION PLAN FOR KEY EMPLOYEES. CONTRIBUTIONS TO THE PLAN FOR CURRENT YEAR WAS $15,000. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2013-12-18 8500000 NEW RESIDENTIAL TREATMENT FACILITY 0 0 0 A 1311460 8500000 8330000 170000 8330000 2015 0 0 1 1 A 0 0 0 0 0 1 0.04000 1 1 A 0 0 0 0 0 0 0 0 1 A 1 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS MADE AVAILABLE FOR THE FULL BOARD ON A SECURED WEBSITE FOR THEIR REVIEW. THE FINANCE COMMITTEE REVIEWS THE FORM 990 SEPARATELY AND APPROVES THE DOCUMENT BEFORE THE DOCUMENT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, BOARD MEMBERS AND STAFF WITH THE ORGANIZATION ARE REQUIRED TO FILE WITH THE BOARD A STATEMENT DISCLOSING HIS OR HER PERSONAL, BUSINESS OR ORGANIZATION INTERESTS AND AFFILIATIONS. WHEN ANY SUCH AFFILIATION BECOMES RELEVANT IN THE MAKING OF ANY BOARD DECISION, THE BOARD MEMBER HAVING THE CONFLICT OF INTEREST SHALL CALL IT TO THE ATTENTION OF THE BOARD AND THAT PERSON SHALL NOT VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE REVIEWS COMPARABILITY DATA INCLUDING A SALARY COMPARISON WHICH INCLUDES COMPENSATION INFORMATION FOR VARIOUS ORGANIZATIONS WITH SIMILAR SERVICES AND/OR MULTI-STATE OPERATIONS. THE COMPENSATION COMMITTEE RECOMMENDS ANY SALARY INCREASE TO THE FULL BOARD WHICH THEN APPROVES/DENIES THE COMMITTEE'S RECOMMENDATION. IN ADDITION, BOTH THE COMPENSATION COMMITTEE AND BOARD DOCUMENT THE BASIS FOR THE DECISIONS IN THE MINUTES TO THE RESPECTIVE MEETINGS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IN ADDITION, THE FORM 990 WITHOUT SCHEDULE B IS AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. NE BEHAVIORAL HEALTH INC 10 MECHANIC STREET WORCESTER MA 01608 352526476 SUBSTANCE ABUSE TREATMENT AND REHABILITATION MA 501(C)(3) LINE 7 SPECTRUM HEALTH SYSTEMS INC 1 585 LINCOLN STREET CONDOMINIUM TRUST 10 MECHANIC STREETM SUITE 302 WORCESTER MA 01608 046608853 INACTIVE- CONDOMINIUM MANAGEMENT MA N/A T 2335 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 NE BEHAVIORAL HEALTH L 641518 ACTUAL/ALLOCATED NE BEHAVIORAL HEALTH N 728628 ACTUAL/ALLOCATED NE BEHAVIORAL HEALTH O 3729204 ACTUAL/ALLOCATED NE BEHAVIORAL HEALTH Q 1818303 ACTUAL/ALLOCATED