2013-11-15T09:52:01-06:00 2013-06-30 042571780 ALEXANDER ARONSON FINNING & CO PC 21 EAST MAIN STREET WESTBOROUGH MA 01581 990 2012-07-01 237193288 CASPAR INC CASP 6176283850 5 MIDDLESEX AVENUE SUITE 307 SOMERVILLE MA 02145 RUTH M AARON 6176283850 2013-11-06 1 JOHN BUCKLEY CPA P00830631 5083669100 2013-11-04 2012 2015-11-30 17:44:51Z RUTH M AARON 5 MIDDLESEX AVENUE SUITE 307 SOMERVILLE MA 02145 3614537 0 X CASPARINC.ORG X 1970 MA CASPAR'S MISSION IS TO PROVIDE COMMUNITY-BASED SERVICES TO THOSE AFFECTED BY SUBSTANCE USE DISORDERS. CASPAR OFFERS A COMPREHENSIVE ARRAY OF OUTREACH, SHELTER, STABILIZATION, RESIDENTIAL AFTERCARE, AND PREVENTION SERVICES TO MEET THE NEEDS OF DIVERSE POPULATIONS. 14 14 81 120 0 0 3340749 3306164 286489 252263 6936 2676 40156 36378 3674330 3597481 0 0 0 0 2554515 2499877 0 0 104530 1231332 1248387 3785847 3748264 -111517 -150783 3593876 3385087 1241080 1186543 2352796 2198544 X CASPAR'S MISSION IS TO PROVIDE COMMUNITY-BASED SERVICES TO THOSE AFFECTED BY SUBSTANCE USE DISORDERS. CASPAR OFFERS A COMPREHENSIVE ARRAY OF OUTREACH, SHELTER, STABILIZATION, RESIDENTIAL AFTERCARE, AND PREVENTION SERVICES TO MEET THE NEEDS OF DIVERSE POPULATIONS. 0 0 888759 2747 EMERGENCY SERVICES CENTER (SHELTER) PROVIDES SHELTER TO RESIDENTS OF CAMBRIDGE AND SOMERVILLE, 24 HOURS A DAY, 365 DAYS A YEAR. THE SHELTER SERVES PEOPLE WHO ARE USING DRUGS AND ALCOHOL AND ARE HOMELESS. CLIENTS RECEIVE MEDICAL AND MENTAL HEALTH CARE, NUTRITIONAL FOOD, PERSONAL HYGIENE SUPPLIES, CLEAN CLOTHES, COUNSELING, CASE MANAGEMENT, AND EMPLOYMENT, HOUSING, AND TREATMENT REFERRALS IN AN ENVIRONMENT THAT IS WELCOMING AND SAFE. FOR MANY ESC CLIENTS, THE SHELTER REPRESENTS THE ENTRANCE POINT TO TREATMENT FOR SUBSTANCE ABUSE SERVICES, INCLUDING REFERRAL TO DETOXIFICATION SERVICES, TRANSITIONAL SERVICES AND CASPAR'S RESIDENTIAL TREATMENT PROGRAMS. 813631 156620 MEN'S RESIDENTIAL TREATMENT PROGRAMS - THIS GENDER-SPECIFIC PROGRAM PROVIDES A RESIDENTIAL EXPERIENCE FOR MEN WHERE THEY BECOME SECURE IN THEIR RECOVERY AND RECEIVE CASE MANAGEMENT TO BUILD RELAPSE PREVENTION SKILLS. MOST CLIENTS HAVE EXPERIENCED HOMELESSNESS OR WERE HOMELESS UPON ENTERING TREATMENT. AFTER AN INTRODUCTORY PERIOD THEY ARE ENCOURAGED TO OBTAIN EMPLOYMENT, IMPROVE THEIR SELF-SUFFICIENCY AND DEVELOP SOBRIETY SUPPORTS IN THE COMMUNITY. UPON COMPLETION FROM THIS PROGRAM, MEN HAVE THE OPPORTUNITY TO MOVE INTO A SUPPORTIVE HOUSING SETTING DESIGNED TO PROMOTE INDEPENDENT LIVING WHILE OFFERING ONGOING COUNSELING AND CASE MANAGEMENT. 680313 100060 WOMEN'S RESIDENTIAL PROGRAMS - THESE RESIDENTIAL TREATMENT PROGRAMS FOCUS ON THE DISTINCT RECOVERY ISSUES AND NEEDS OF WOMEN, SUCH AS A HISTORY OF TRAUMA AND ABUSE, EATING DISORDERS AND THE LOSS OF CHILDREN DUE TO ACTIVE SUBSTANCE ABUSE. MOST OF THE WOMEN HAVE ALSO EXPERIENCED HOMELESSNESS. CASE MANAGEMENT AND COUNSELING ARE OFFERED TO HELP CLIENTS BECOME MORE CONFIDENT IN THEIR RECOVERY AND BUILD RELAPSE PREVENTION SKILLS. THEY ARE ENCOURAGED TO FIND EMPLOYMENT, IMPROVE THEIR SELF-SUFFICIENCY AND DEVELOP HEALTHY RELATIONSHIPS WITH ONE ANOTHER AND THEIR FAMILY MEMBERS AND SIGNIFICANT OTHERS. ONE OF THE HOUSES IS A RESIDENTIAL TREATMENT PROGRAM FOR PREGNANT AND PARENTING WOMEN AND THEIR NEWBORN INFANTS; ANOTHER HOUSE IS A GRADUATE HOUSE, PROVIDING HOUSING AND SUPPORT FOR WOMEN WHO HAVE COMPLETED THE RESIDENTIAL PROGRAM. 122610 SUPPORT SERVICES PROVIDES A SOBER SETTING FOR CASE MANAGEMENT, INDIVIDUAL COUNSELING AND THERAPY, AND PSYCHO-EDUCATIONAL GROUPS FOR INDIVIDUALS WHO ARE STRUGGLING WITH ADDICTION AND HOMELESSNESS. THE SUPPORT SERVICES PROGRAM IS DESIGNED TO PROVIDE SERVICES THAT ASSIST CLIENTS IN MAINTAINING THEIR RECOVERY AND STRENGTHENING SOCIAL, MENTAL AND ECONOMIC WELL-BEING. 23763 21825 YOUTH SERVICES - FOR OVER 30 YEARS CASPAR HAS OFFERED PREVENTION AND INTERVENTION SERVICES IN THE CAMBRIDGE AND SOMERVILLE COMMUNITIES. YOUTH SERVICES STAFF IMPLEMENT EVIDENCE-BASED DRUG COUNSELING INTERVENTIONS FOR YOUTH IN THE PUBLIC SCHOOL SETTING. 369507 FIRSTSTEP STREET OUTREACH TEAM OFFERS LIFE SAVING ALTERNATIVES TO UNSHELTERED HOMELESS MEN AND WOMEN WHO ARE AFFECTED BY SUBSTANCE ABUSE, MENTAL ILLNESS, AND MEDICAL COMPLICATIONS ASSOCIATED WITH LIFE ON THE STREETS. FIRSTSTEP STAFF ENGAGE HOMELESS PEOPLE WHERE THEY ARE AND BUILD TRUSTING RELATIONSHIPS. THROUGH A COMBINATION OF FOOT TEAMS AND MOBILE TEAMS IN VANS, STAFF TRAVEL TO KNOWN HOMELESS HANGOUTS - BUSINESS DISTRICTS, SUBWAY STATIONS, PARKS, MEAL PROGRAMS, DROP-IN CENTERS, AND BUILDING DOORWAYS - SEEKING HOMELESS MEN AND WOMEN WHO MAY NEED HELP. THE STAFF OFFER UNSHELTERED INDIVIDUALS ACCESS TO EMERGENCY MEDICAL AND PSYCHIATRIC CARE, MEAL PROGRAMS, SHELTERS, SUBSTANCE ABUSE TREATMENT, AND DAYTIME DROP-IN AND SOCIAL SERVICE CENTERS. 121870 EMPLOYMENT SERVICES - THIS PROGRAM ASSISTS CLIENTS IN RECOVERY DEVELOP AND EXECUTE A JOB SEARCH PLAN TAILORED TO THEIR OWN NEEDS. STAFF ASSIST THE CLIENT IN THEIR JOB SEARCH THROUGH ONE-ON-ONE EMPLOYMENT COUNSELING, WORKSHOPS, COVER LETTER AND RESUME PREPARATION AND CRITIQUE, NETWORKING GROUPS, PLACEMENT ASSISTANCE AND REFERRALS. THE STAFF MEMBERS WORK WITH CLIENTS TO INSTILL A SENSE OF COMPETENCE AND SELF-WORTH AND TO PREPARE THE INDIVIDUAL FOR GAINFUL EMPLOYMENT IN THE COMMUNITY. 637750 21825 3020453 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 1 81 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MA X X RUTH M AARON 6176283850 5 MIDDLESEX AVE SUITE 307 SOMERVILLE MA 02145 JUDITH MCGUIRE ROBINSON 1.00 X 0 0 0 CATHERINE AMORY 1.00 X X 0 0 0 JOHN CIAMPA 1.00 X X 0 0 0 RUTH FISHBEIN 1.00 X 0 0 0 JOSE FERNANDEZ 1.00 X 0 0 0 NORMAN MCIVER 1.00 X 0 0 0 NANCY J O'BRIEN 1.00 X 0 0 0 STEPHANIE DRAKES 1.00 X 0 0 0 THOMAS PASQUARELLO 1.00 X 0 0 0 FRANCESCA B DEFABRIZIO 1.00 X X 0 0 0 JANICE A MASI 1.00 X 0 0 0 PAUL TRANT 1.00 X 0 0 0 STEVEN WILLIAMS 1.00 X 0 0 0 DANA DUNFORD 1.00 X 0 0 0 BRIAN DELANEY 1.00 X 0 0 0 CATHERINE HART 1.00 X 0 0 0 ANNETTE MCLEAN 1.00 X 0 0 0 WILFRED LABIOSA 40.00 X 99975 0 12571 CATHERINE PIETRZAK 40.00 X 75729 0 18243 RUTH M AARON 21.00 X 0 0 0 175704 0 30814 0 0 0 0 0 47640 3147288 111236 3306164 RESIDENTIAL PRGM FEES 900099 251723 251723 THIRD PARTY FEES 900099 540 540 252263 2676 2676 24445 47640 17056 7389 7389 INSURANCE PROCEEDS 900099 21825 21825 OTHER INCOME 900099 7164 7164 28989 3597481 281252 0 10065 202973 183059 19914 1813748 1606538 150998 56212 338850 297015 36149 5686 144306 117232 21723 5351 21735 1086 20649 37680 37680 44088 34938 1170 7980 1919 1769 150 117270 81963 30266 5041 21599 5251 15276 1072 459697 412630 47067 4558 2644 1749 165 24075 24075 178149 163614 14535 74328 66536 7551 241 CLIENT RELATED EXPENSES 148356 145964 2213 179 MISCELLANEOUS 63275 28876 32849 1550 PROGRAM SUPPLIES 31062 29409 1653 DUES & SUBSCRIPTIONS 14598 13884 714 5998 2682 3041 275 3748264 3020453 623281 104530 85494 107700 1067745 699615 414746 359136 67729 88655 4245306 2121158 1949290 2124148 8872 5833 3593876 3385087 231606 224995 509474 461548 500000 500000 1241080 1186543 X 2351701 2197449 1095 1095 2352796 2198544 3593876 3385087 X -150783 -3469 X X 0 1 X 1 1 1 X 3451528 3422612 3338132 3340749 3306164 16859185 3451528 3422612 3338132 3340749 3306164 16859185 16859185 21153 13652 6312 4736 2676 48529 40142 23328 18781 11396 28989 122636 17030350 1319874 0.98990 0.98840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1095 1095 1095 1095 1095 1095 1000 95 1095 1000 1000 0 0 279298 279298 3639406 1948287 1691119 154987 105913 49074 154286 57518 96768 17329 9440 7889 2124148 CONTINGENT NOTE PAYABLE 500000 500000 X 3790139 192658 192658 3597481 0 3597481 3940922 192658 192658 3748264 0 3748264 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: PERMANENTLY RESTRICTED NET ASSETS REPRESENT AMOUNTS WHICH HAVE BEEN RESTRICTED BY DONORS AGAINST ANY EXPENDITURES OF PRINCIPAL, BUT SUBSTANTIALLY ALL INVESTMENT INCOME EARNED ON THE PRINCIPAL MAY BE USED FOR GENERAL PURPOSES. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: CASPAR FOLLOWS THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES STANDARD, WHICH REQUIRES CASPAR TO REPORT UNCERTAIN TAX POSITIONS, RELATED INTEREST AND PENALTIES, AND TO ADJUST ITS ASSETS AND LIABILITIES RELATED TO UNRECOGNIZED TAX BENEFITS AND ACCRUED INTEREST AND PENALTIES ACCORDINGLY. AS OF JUNE 30, 2013, CASPAR DETERMINED THAT THERE ARE NO MATERIAL UNRECOGNIZED TAX BENEFITS TO REPORT. INFORMATION RETURNS FILED FOR THE PRIOR THREE YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND MASSACHUSETTS TAX AUTHORITIES. CASPAR DOES NOT EXPECT THAT THE AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE SIGNIFICANTLY WITHIN THE NEXT TWELVE MONTHS. ANNUAL EVENT 72085 47640 24445 7098 9958 72085 47640 24445 7098 9958 17056 7389 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WILL BE PROVIDED TO THE EXECUTIVE DIRECTOR, FINANCE COMMITTEE AND THE TREASURER OF THE BOARD OF DIRECTORS FOR DETAILED REVIEW. IT WILL THEN BE GIVEN TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS AND SENIOR MANAGERS ARE REQUIRED TO ANNUALLY COMPLETE CONFLICT OF INTEREST SIGNOFFS. THE CONFLICT OF INTEREST STATEMENTS ARE FILED IN THE MAIN OFFICE AT CASPAR. FORM 990, PART VI, SECTION B, LINE 15 CASPAR'S BOARD OF DIRECTORS CONDUCTS AN ANNUAL EVALUATION OF THE EXECUTIVE DIRECTOR, AND THE EXECUTIVE DIRECTOR CONDUCTS AN ANNUAL EVALUATION OF KEY SENIOR MANAGEMENT STAFF. FACTORS TO BE CONSIDERED IN THE EVALUATION INCLUDE, BUT ARE NOT LIMITED TO, THE NATURE AND SCOPE OF THE DUTIES DESCRIBED IN THE INDIVIDUAL'S JOB DESCRIPTION, THE AMOUNT OF TIME SPENT PERFORMING THE DUTIES, PROGRESS TOWARDS MEETING ESTABLISHED OBJECTIVES, AND THE INDIVIDUAL'S BACKGROUND AND EXPERTISE. THE EXECUTIVE DIRECTOR RESEARCHES EXECUTIVE COMPENSATION DATA FROM COMPARABLY-SIZED, GEOGRAPHICALLY PROXIMATE ORGANIZATIONS WITH A SIMILAR MISSION, USING FORM 990'S AND OTHER SALARY SURVEYS, AS AVAILABLE. THE BOARD OF DIRECTORS CAN USE THAT RESEARCH TO DETERMINE COMPENSATION OF KEY MANAGEMENT STAFF. LIKEWISE, THE EXECUTIVE COMMITTEE CAN USE THAT RESEARCH TO DETERMINE THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND TO CONDUCT COMPENSATION NEGOTIATIONS AT ARM'S LENGTH, WITHOUT UNDUE INFLUENCE OF THE INDIVIDUAL COMPENSATED. THE BASIS FOR DETERMINING THE COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR/KEY MANAGEMENT STAFF AND ITS REASONABLENESS ARE DOCUMENTED IN WRITING. FORM 990, PART VI, SECTION C, LINE 19 CASPAR'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: LOSS FROM DISCONTINUED OPERATIONS -3,469. FORM 990, PART XII, LINE 2C THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT.