Net Treatment Services Inc

“The executive committee has the authority of the board of directors and is comprised of the: chairman, secretary, treasurer and the executive director. The executive director acts in an ex-officio capacity.”

“Northeast treatment centers, inc. (ntc), a 501(c)(3) public charity, is the management company for net treatment services, inc. (nts). Ntc provides general administrative services to nts, which includes staff time for executives, accounting, information technology, human resource, maintenance, quality and compliance, along with general operating expenses for the administration department. Regan kelly serves as an officer and voting board member of nts and is also the president and ceo of ntc; 10% of her time as an employee of ntc is spent assisting nts and as such approximately $42,000 of her compensation could be deemed part of the management services payment nts makes to ntc. None of the payment nts makes to ntc is directly to or directly for specific services rendered by regan kelly or james strauss. Neither individual is paid by or for their roles as voting board members or officers of nts.”

“The sole member of the organization is northeast treatment centers, inc., a 501(c)(3) public charity.”

“The member shall have the sole discretion to select all board members of the organization.”

“All or any portion of the bylaws may only be amended, adopted, or repealed with approval of the member.”

“The form 990 is prepared by an independent accounting firm, which is sent to the audit committee who will review, recommend changes, and once complete, send a full copy to the full board of directors before filing with the internal revenue service.”

“A statement denying any conflict of interest is signed by all board members annually. Board members are required to notify the board if any conflicts of interest arise during their term. There were no situations of non-compliance during the year.”

“The board of directors determines the compensation of the executive director. In determining the executive director's compensation, the board reviews a variety of salary surveys including the guidestar nonprofit compensation report. Additionally, net had engaged an independent consultant to perform a salary survey for all of the organization's positions and this information has been used to develop reasonable salary ranges for all employees. The deliberation and final decision are timely documented in the board minutes. Form 990, part vi, section b, line 15b: no other compensated individual meets the internal revenue service definition of officer or key employee, therefore line 15b is required to be answered no.”

“The organization makes its audited financial statements available to the public upon request. The organization does not make its conflict of interest policy available to the general public.”

“Explanation for amended return: the following parts of the return are amended as compared to the originally filed return. The 2023 audit was finalized in 2025, and the form 990 is being amended to reflect the audited numbers as follows: - 990 page 1, line g gross receipts changed from $18,088,446 to $17,677,837 - 990 part i, line 8 contributions and grants changed from $18,088,446 to $17,677,837 - 990 part i, line 12 total revenue changed from $18,088,446 to $17,677,837 - 990 part i, line 15 salaries, other compensation, employee benefits changed from $11,214,510 to $11,172,317 - 990 part i, line 17 other expenses changed from $7,302,317 to $7,339,642 - 990 part i, line 18 total expenses changed from $18,516,827 to $18,511,959 - 990 part i, line 19 revenue less expenses changed from -$428,381 to -$834,122 - 990 part i, line 20 total assets changed from $6,376,467 to $11,512,091 - 990 part i, line 21 total liabilities changed from $8,272,903 to $13,814,268 - 990 part i, line 22 net assets or fund balances changed from -$1,896,436 to -$2,302,177 - 990 part iii, line 4a: expenses changed from $16,956,085 to $16,193,938 - 990 part iii, line 4e total program service expenses changed from $16,956,085 to $16,193,938 - 990 part iv, line 11d: other assets in part x, line 15, that is 5% or more of its total assets reported in part x, line 16 - response changed from "no" to "yes" - 990 part iv, line 12a: did the organization obtain separate, independent audited financial statements for the tax year? - response changed from "no" to "yes" - 990 part viii, line 1a federated campaigns changed from $1,537 to $1,540 - 990 part viii, line 1e government grants changed from $17,947,303 to $17,545,682 - 990 part viii, line 1f all other contributions changed from $139,606 to $130,615 - 990 part viii, line 1h total changed from $18,088,446 to $17,677,837 - 990 part viii, line 12 total revenue changed from $18,088,446 to $17,677,837 - 990 part ix, line 7 other salaries: program expenses changed from $8,441,072 to $8,847,588 - 990 part ix, line 8 pension: program expenses changed from $171,048 to $270,096 - 990 part ix, line 9 other employee benefits: program expenses changed from $1,769,062 to $1,221,305 - 990 part ix, line 11a management: management and general expenses changed from $1,177,771 to $1,611,876 - 990 part ix, line 11g other: program expenses changed from $778,772 to $720,350; management and general expenses changed from $0 to $323,082 - 990 part ix, line 13 office expenses: program expenses changed from $69,497 to $30,849 - 990 part ix, line 14 information technology: program expenses changed from $424,933 to $251,933 - 990 part ix, line 16 occupancy: program expenses changed from $651,664 to $563,242 - 990 part ix, line 17 travel: program expenses changed from $212,280 to $220,203 - 990 part ix, line 22 depreciation, depletion, and amortization: program expenses changed from $45,986 to $45,987 - 990 part ix, line 23 insurance: program expenses changed from $2,294,326 to $2,294,353 - 990 part ix, line 24 bad debt: management and general expenses changed from $346,416 to $373,581 - 990 part ix, line 24 building maintenance: program expenses changed from $199,212 to $38,282 (moving it to line 24e) - 990 part ix, line 24 education & recreation: program expenses changed from $75,532 to $78,746 (moving it from line 24e to 24d) - 990 part ix, line 24 communications: program expenses changed from $411,559 to $236,540 - 990 part ix, line 24 equipment rental: program expenses changed from $231,142 to $38,282 - 990 part ix, line 24e all other expenses: program expenses changed from $408,404to $405,827; fundraising changed from $36,555 to $9,482 - 990 part ix, line 25 total functional expenses: program expenses changed from $16,956,085 to $16,193,938; management and general expenses changed from $1,524,187 to $2,308,539; fundraising changed from $36,555 to $9,482 - 990 part x, line 1, column b cash changed from -$33,664 to $0 - 990 part x, line 4,”