2025-05-14T12:55:40-05:00 2024-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 66 HUDSON BLVD E SUITE 2200 NEW YORK NY 10001 990 2023-07-01 060712058 CHILD GUIDANCE CENTER OF SOUTHERN CONNECTICUT INC CHIL 2033246127 19 GRAND STREET MIDDLETOWN CT 06457 MARK MASSELLI CEO 2033246127 2025-05-12 1 0 MARY-EVELYN ANTONETTI P00431862 2126976900 2025-05-12 2023 2025-03-06 01:10:19Z X MARK MASSELLI 19 GRAND STREET MIDDLETOWN CT 06457 594958 0 X WWW.CHILDGUIDANCECT.ORG X 1954 CT CHILD GUIDANCE CENTER RAISES FUNDS FOR PROGRAMS AND COMMUNITIES IT HAS SERVED FOR OVER 60 YEARS. 3 0 0 0 0 0 461096 514058 0 0 10712 80900 -5586 0 466222 594958 0 250000 0 0 0 0 0 0 0 199097 41941 199097 291941 267125 303017 4123634 2581009 2008459 162817 2115175 2418192 X THE CORPORATION IS ORGANIZED AND SHALL BE OPERATED EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, TO CARRY OUT THE PURPOSES OF, AND TO UPHOLD, PROMOTE, AND FURTHER THE WELFARE AND ACTIVITIES OF COMMUNITY HEALTH CENTER, INCORPORATED. (CONTINUED ON SCHEDULE O) 0 0 250000 250000 0 IN JANUARY, 2020, CGC FORMALIZED A NEW ALLIANCE WITH COMMUNITY HEALTH CENTER INC. (CHCI), A NON-PROFIT BASED IN MIDDLETOWN, CT. CHCI HAS BECOME THE "SOLE MEMBER" OF CGC, WHICH CONTINUES TO RAISE FUNDS FOR THE SAME PROGRAMS AND COMMUNITIES IT HAS SERVED FOR OVER 60 YEARS. WE ARE COMMITTED TO IMPROVING THE MENTAL AND BEHAVIORAL HEALTH OF CHILDREN AND TEENS. CHCI CONTINUES CGC'S ACTIVITY OF OFFERING A BROAD RANGE OF INDIVIDUALIZED MENTAL HEALTH DIAGNOSTIC, ASSESSMENT AND TREATMENT SERVICES TO AID CHILDREN IN OVERCOMING PSYCHOLOGICAL, BEHAVIORAL, DEVELOPMENTAL, SOCIAL AND FAMILIAL PROBLEMS IN CONVENIENTLY LOCATED CLINICS, HOMES, SCHOOLS AND OTHER COMMUNITY LOCATIONS.(CONTINUED ON SCHEDULE O)THROUGH CHCI WE PROVIDE 1) CRISIS SERVICES 2) SPECIALIZED CHILD AND ADOLESCENT TREATMENT SERVICES, 3) PREVENTION SERVICES, AND 4) PARENTING AND FAMILY SUPPORT 5) TESTING AND ASSESSMENTS. 250000 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 0 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X DAWN OBZUD 2033246127 19 GRAND STREET MIDDLETOWN CT 06457 MARK MASSELLI CHAIRPERSON 2.00 52.10 X X 0 826240 56657 MARGARET FLINTER SECRETARY 2.00 46.10 X X 0 511149 40630 JASON PNIEWSKI TREASURER 2.00 52.10 X X 0 248423 31985 JESSICA WELT-BETENSKY CEO (UNTIL 1/2024) 20.00 20.00 X 0 217612 57552 MARK KEELEY FORMER CFO 0.00 0.00 X 0 200780 4394 0 2004204 191218 0 1 1 0 0 514058 514058 80900 80900 594958 0 0 80900 250000 250000 3463 3463 18700 18700 19388 19388 LICENSES AND DUES 390 390 291941 250000 41941 0 345651 781494 1785106 1785106 12100 0 10843 11314 1969934 3095 4123634 2581009 52881 117913 171194 401 1784384 44503 2008459 162817 X 2115175 2418192 2115175 2418192 4123634 2581009 303017 0 X X 0 1 X 1 0 X 2378768 785700 1199826 461096 514058 5339448 2378768 785700 1199826 461096 514058 5339448 691940 4647508 383 10712 80900 91995 23822 2200 131 26153 5457596 0.85160 0.98460 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 3,450. 2020 AMOUNT: $ 2,200. 2021 AMOUNT: $ 131. BAD DEBT RECOVERY - 2019 AMOUNT: $ 20,372. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO RELATED 501(C)(3) ENTITIES 44503 44503 X PART X, LINE 2: EXCERPT FROM NOTE 1 OF THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS FOR MOSES-WEITZMAN HEALTH SYSTEM, INC. - MWHS AND IT'S AFFILIATES HAVE RECEIVED EXEMPTION FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS. THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS UNDER FASB ASC 740, INCOME TAXES, WHICH PROVIDES A FRAMEWORK FOR HOW ENTITIES SHOULD RECOGNIZE, MEASURE, PRESENT AND DISCLOSE UNCERTAIN TAX POSITIONS IN THEIR FINANCIAL STATEMENTS. THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT HAS REVIEWED THE ORGANIZATION'S REPORTING AND BELIEVE THEY HAVE NOT TAKEN TAX POSITIONS THAT ARE MORE LIKELY THAN NOT TO BE DETERMINED TO BE INCORRECT BY THE INTERNAL REVENUE SERVICE AND THEREFORE, NO ADJUSTMENTS OR DISCLOSURES ARE REQUIRED. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS. 1 COMMUNITY HEALTH CENTER INC 19 GRAND STREET MIDDLETOWN CT 06457 060897105 501(C)(3) 250000 0 TO SUPPORT THE GARDEN PROJECT 1 0 PART I, LINE 2: THE ORGANIZATION MADE A ONE TIME GRANT TO A RELATED 501(C)(3) ENTITY, TO ASSIST WITH CARRYING OUT THEIR PROGRAMS. AS SUCH, NO ADDITIONAL MONITORING IS NECESSARY. 0 0 0 0 0 0 0 0 0 MARK MASSELLI CHAIRPERSON 0 615673 0 182060 0 28507 0 21923 0 34734 0 882897 0 0 MARGARET FLINTER SECRETARY 0 442319 0 40000 0 28830 0 17539 0 23091 0 551779 0 0 JASON PNIEWSKI TREASURER 0 242871 0 0 0 5552 0 20050 0 11935 0 280408 0 0 JESSICA WELT-BETENSKY CEO (UNTIL 1/2024) 0 202310 0 15000 0 302 0 18014 0 39538 0 275164 0 0 MARK KEELEY FORMER CFO 0 171074 0 0 0 29706 0 3385 0 1009 0 205174 0 0 PART I, LINE 3 A RELATED ORGANIZATION PAYS THE CHAIRPERSON USING THE FOLLOWING METHODS TO ESTABLISH COMPENSATION: - INDEPENDENT COMPENSATION CONSULTANT - COMPENSATION SURVEY/STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART I, LINE 1 IN JANUARY, 2020, CGC FORMALIZED A NEW ALLIANCE WITH COMMUNITY HEALTH CENTERS INC. (CHCI), A NON-PROFIT BASED IN MIDDLETOWN, CT. CHCI HAS BECOME THE "SOLE MEMBER" OF CGC, WHICH ALLOWS CHILD GUIDANCE TO RETAIN ITS NAME AND ITS TAX ID AS A DISTINCT NON-PROFIT AND TO CONTINUE TO RAISE FUNDS FOR THE SAME PROGRAMS AND COMMUNITIES IT HAS SERVED FOR OVER 60 YEARS. THE CGC GOVERNING BOARD PRIOR TO THE ALLIANCE HAS BEEN CONVERTED TO AN ADVISORY BOARD POST-ALLIANCE IN ORDER TO SUPPORT THESE FUNDRAISING ACTIVITIES. AS A FEDERALLY QUALIFIED HEALTH CENTER (FQHC), CHCI DELIVERS INTEGRATED HEALTH CARE (MEDICAL, DENTAL AND BEHAVIORAL HEALTH) TO OVER 150,000 CHILDREN AND ADULTS STATEWIDE, BUT HAS CHOSEN TO STRATEGICALLY EXPAND ITS BEHAVIORAL HEALTH SERVICES TO CHILDREN. CHCI IS KEENLY FOCUSED ON PRESERVING THE SERVICES WE DELIVER IN THE SAME MANNER, TO THE SAME CLIENTS, AND WITH THE SAME PEOPLE. THIS ALLIANCE OPENS UP THE OPPORTUNITY FOR PROGRAM EXPANSION FOR BOTH ORGANIZATIONS. CHCI BENEFITS FROM CGC'S EXPERTISE IN TREATING THE MORE COMPLEX AND ACUTE MENTAL HEALTH ISSUES SEEN IN CHILDREN TODAY AND CHCI'S INTEGRATED HEALTHCARE SERVICES CREATE POSSIBILITIES FOR CGC TO IMPROVE ACCESS TO MEDICAL AND DENTAL CARE FOR ITS CLIENTS AND ENHANCE PROGRAMS. IN FY2020, CGC MOVED ITS SECOND STAMFORD OFFICE FROM AN OWNED DOWNTOWN LOCATION WITH LIMITED PARKING TO A LEASED, MORE CONVENIENT SPACE ON SHIPPAN AVENUE WITH AMPLE PARKING. BESIDES THE BENEFITS TO OUR MOBILE CRISIS UNIT AND THE EXPANSION OF OUR CFT CLINICAL HOURS, THIS NEWLY BUILT-OUT SPACE ALLOWED CGC TO UPDATE THE TECHNOLOGY AND CONFIGURATION OF OUR CHILD ADVOCACY CENTER TO BETTER SERVE THIS VULNERABLE POPULATION. CHILDREN REFERRED TO CGC STRUGGLE WITH A RANGE OF PSYCHIATRIC CONCERNS THAT INCLUDE DEPRESSION, ANXIETY, DEVELOPMENTAL DELAYS, TRAUMA, AGGRESSION TOWARD OTHERS, AND SUICIDAL AND SELF-INJURIOUS BEHAVIOR. WITH SIX OFFICE LOCATIONS SERVING STAMFORD, GREENWICH, DARIEN, AND NEW CANAAN, CGC PROVIDES COMPREHENSIVE SERVICES IN-OFFICE, IN-HOME, IN THE COMMUNITY, AS WELL AS 365 DAYS PER YEAR MOBILE CRISIS INTERVENTION SERVICES. CGC SERVICES ARE AVAILABLE TO ALL CHILDREN AND FAMILIES SEEKING TREATMENT, REGARDLESS OF THEIR ABILITY TO PAY. CGC SUBSIDIZES CARE FOR ITS CLIENTS AND HAS A SLIDING FEE SCALE TO ENSURE THAT EVEN FAMILIES WITH HIGH DEDUCTIBLE PRIVATE INSURANCE PLANS ARE ABLE TO ACCESS NEEDED MENTAL HEALTH SERVICES FOR THEIR CHILDREN. THE AGENCY'S SERVICES TO CHILDREN DECREASE THE LIKELIHOOD OF NEGATIVE OUTCOMES LATER IN LIFE, SUCH AS ADULT MENTAL ILLNESS, UNEMPLOYMENT, POVERTY, AND DIFFICULTY SUSTAINING STABLE RELATIONSHIPS. FORM 990, PART VI, SECTION A, LINE 6 COMMUNITY HEALTH CENTER, INCORPORATED SHALL BE THE SOLE MEMBER OF THE ORGANIZATION AND IS HEREAFTER REFFERED TO AS THE "MEMBER" AS OF JANUARY 5, 2020. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE MEMBER SHALL HAVE THE EXCLUSIVE RIGHT TO APPOINT, REMOVE, OR REPLACE THOSE INDIVIDUALS SERVING ON THE CORPORATION'S BOARD OF DIRECTORS (THE "BOARD"). IN ADDITION, THE MEMBER SHALL HAVE THE EXCLUSIVE RIGHT TO DETERMINE THE NUMBER OF DIRECTORS TO SERVE IN A PARTICULAR YEAR UNDER ARTICLE 3 OF THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 7B THE ORGANIZATION'S BOARD CANNOT MAKE DECISIONS ON THE FOLLOWING MATTERS WITHOUT THE CONSENT OR APPROVAL OF THE SOLE MEMBER: 1. THE AMENDMENT OF THE CERTIFICATE OF INCORPORATION 2. THE AMENDMENT OF THE BYLAWS 3. THE APPROVAL OF A PLAN OF MERGER OR A SALE, LEASE, EXCHANGE OR OTHER DISPOSITION OF ASSETS, OTHER THAN A DISPOSITION DESCRIBED IN SECTION 33-1165 OF THE ACT, IF THE DISPOSITION WOULD LEAVE THE CORPORATION WITHOUT A SIGNIFICANT CONTINUING ACTIVITY; OR 4. THE APPROVAL OF A PROPOSAL TO DISSOLVE THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS. PRIOR TO FILING, IT IS REVIEWED AND APPROVED BY THE PRESIDENT/CEO, CHIEF FINANCIAL OFFICER AND CONTROLLER OF THE SOLE MEMBER. A COPY IS THEN PROVIDED ELECTRONICALLY TO THE GOVERNING BOARD AND ADVISORY BOARD FOR QUESTIONS AND COMMENTS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS, OFFICERS, THE CHIEF FINANCIAL OFFICER, AND THE PRESIDENT/CEO ARE COVERED BY THE CENTER'S POLICY AND ARE REQUIRED ANNUALLY TO SIGN A STATEMENT INDICATING THAT THEY ARE FAMILIAR WITH THE CENTER'S POLICY AND THAT THEY EITHER HAVE NO CONFLICTS OR LIST WHATEVER CONFLICTS THEY MAY HAVE. ANY PERSON COVERED BY THE POLICY WITH A CONFLICT OF INTEREST WITH RESPECT TO A TRANSACTION IS REQUIRED TO DISCLOSE THE NATURE OF SUCH INTEREST AND ALL MATERIAL FACTS RELATING THERETO PRIOR TO THE BOARD'S CONSIDERATION. CONSIDERATION AND ACTION ON THE TRANSACTION IS BY A MAJORITY OF THE BOARD OF DIRECTORS WHO DO NOT HAVE A CONFLICTING INTEREST WITH RESPECT TO THE TRANSACTION. NO TRANSACTION INVOLVING A CONFLICTING INTEREST SHALL BE APPROVED EXCEPT AS PERMITTED BY SECTION 33-1129 OR 33-1130 OF THE CONNECTICUT GENERAL STATUTES AND AS FOLLOWS: (A) APPROVAL SHALL BE BY THE AFFIRMATIVE VOTE OF A MAJORITY OF THOSE MEMBERS OF THE BOARD OF DIRECTORS WHO ARE PRESENT AT A DULY CONSTITUTED MEETING OF THE BOARD AND WHO DO NOT HAVE A CONFLICTING INTEREST WITH RESPECT TO THE TRANSACTION; (B) NO PERSON (INCLUDING A DIRECTOR) WITH A CONFLICTING INTEREST WITH RESPECT TO A TRANSACTION SHALL VOTE ON THE TRANSACTION OR REMAIN PRESENT DURING DEBATE OR VOTING ON THE TRANSACTION, BUT MAY OTHERWISE BE PRESENT TO ANSWER QUESTIONS; (C) THE BOARD SHALL DETERMINE, WITH APPROPRIATE DUE DILIGENCE, WHETHER THE CORPORATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST; (D) IN CONSIDERING WHETHER TO APPROVE THE TRANSACTION INVOLVING A CONFLICT OF INTEREST, THE BOARD SHALL DETERMINE WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE;(E) THE BOARD SHALL NOT APPROVE ANY "EXCESS BENEFIT TRANSACTION" FOR WHICH ANY EXCISE TAX MAY BE IMPOSED UNDER SECTION 4958 OF THE INTERNAL REVENUE CODE AND THE RULES AND REGULATIONS THEREUNDER; AND (F) THE SECRETARY SHALL DOCUMENT THE BASIS FOR THE BOARD OF DIRECTORS' DETERMINATION, INCLUDING A RECORD OF THE DISCUSSION PRECEDING THE VOTE AND ANY DOCUMENTARY OR OTHER DATA REVIEWED BY THE DIRECTORS, IN THE MINUTES OF THE MEETING OR OTHERWISE, BUT IN ALL EVENTS PRIOR TO THE NEXT MEETING OF THE BOARD OR COMMITTEE, AND SUCH MINUTES OR OTHER RECORD SHALL BE APPROVED AS ACCURATE AND COMPLETE AT SUCH NEXT MEETING. FORM 990, PART VI, SECTION B, LINE 15A CGC'S CEO IS PAID BY A RELATED ORGANIZATION, MOSES-WEITZMAN HEALTH SYSTEM, INC. THE COMPENSATION FOR CGC'S CEO WAS SET BY THE CHAIRMAN OF CGC'S GOVERNING BOARD, WHO IS ALSO THE CEO OF MOSES-WEITZMAN HEALTH SYSTEM, INC. THIS WAS DONE EVERY YEAR AFTER THE CLOSE OF THE FISCAL YEAR IN ORDER TO REFLECT THE CGC CEO'S PERFORMANCE AS MEASURED AGAINST HER GOALS FOR THE FISCAL YEAR. THE PROCESS AND APPROVAL WAS DOCUMENTED IN THE CGC CEO'S PERSONNEL FILE. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, THE ORGANIZATION WILL PROVIDE THE GENERAL PUBLIC WITH A COPY OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, FORM 1023 AND FINANCIAL STATEMENTS. FORM 990, PART XII, LINE 2C: CHILD GUIDANCE CENTER OF SOUTHERN CONNECTICUT, INC. HAD THE GOVERNING BOARD ASSUME RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF ITS INDEPENDENT AUDITOR. THE POLICY FOR SELECTION AND OVERSIGHT OF THE INDEPENDENT AUDITORS HAS NOT CHANGED SINCE LAST YEAR. COMMUNITY HEALTH CENTER INC 19 GRAND STREET MIDDLETOWN CT 06457 060897105 HEALTH CARE SERVICES CT 501(C)(3) LINE 7 MOSES-WEITZMAN HEALTH SYSTEM INC 0 CHC REALTY INC 19 GRAND STREET MIDDLETOWN CT 06457 274296337 PROGRAM SUPPORT CT 501(C)(3) LINE 12A, I COMMUNITY HEALTH CENTER INC 1 CHC REALTY II INC 19 GRAND STREET MIDDLETOWN CT 06457 821653914 PROGRAM SUPPORT CT 501(C)(3) LINE 12A, I COMMUNITY HEALTH CENTER INC 1 CHC1 MEDIA INC 19 GRAND STREET MIDDLETOWN CT 06457 453784467 PROGRAM SUPPORT CT 501(C)(3) LINE 12A, I COMMUNITY HEALTH CENTER INC 1 NATIONAL NURSE PRACTITIONER RESIDENCY & FELLOWSHIP TRAINING CONSORTIUM 19 GRAND STREET MIDDLETOWN CT 06457 475041001 TRAINING CT 501(C)(3) LINE 10 MOSES-WEITZMAN HEALTH SYSTEM INC 0 COMMUNITY ECONSULT NETWORK INC 19 GRAND STREET MIDDLETOWN CT 06457 810690892 INFORMATION CT 501(C)(3) LINE 7 MOSES-WEITZMAN HEALTH SYSTEM INC 0 NATIONAL INSTITUTE FOR MEDICAL ASSISTANT ADVANCEMENT INC 19 GRAND STREET MIDDLETOWN CT 06457 813293048 TRAINING CT 501(C)(3) LINE 2 MOSES-WEITZMAN HEALTH SYSTEM INC 0 MOSES-WEITZMAN HEALTH SYSTEM INC 19 GRAND STREET MIDDLETOWN CT 06457 850521893 SUPPORT CT 501(C)(3) LINE 12A, I N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 1