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ObjectId: 201623209349313332 - Submission: 2016-11-15
TIN: 74-2786094
Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
Attach to Form 990.
Information about Schedule J (Form 990) and its instructions is at
www.irs.gov/form990
.
OMB No. 1545-0047
20
15
Open to Public Inspection
Name of the organization
Professional Contract Services Inc
Employer identification number
74-2786094
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
First-class or charter travel
Housing allowance or residence for personal use
Travel for companions
Payments for business use of personal residence
Tax idemnification and gross-up payments
Health or social club dues or initiation fees
Discretionary spending account
Personal services (e.g., maid, chauffeur, chef)
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain
.........
1b
Yes
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a?
..
2
Yes
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
Compensation committee
Written employment contract
Independent compensation consultant
Compensation survey or study
Form 990 of other organizations
Approval by the board or compensation committee
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment?
................
4a
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan?
.........
4b
Yes
c
Participate in, or receive payment from, an equity-based compensation arrangement?
.........
4c
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization?
...........................
5a
No
b
Any related organization?
5b
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization?
6a
No
b
Any related organization?
.........................
6b
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III
............
7
Yes
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III
.............................
8
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)?
.........................
9
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2015
Page 2
Schedule J (Form 990) 2015
Page
2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees.
Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note.
The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A)
Name and Title
(B)
Breakdown of W-2 and/or 1099-MISC compensation
(C)
Retirement and other deferred compensation
(D)
Nontaxable
benefits
(E)
Total of columns
(B)(i)-(D)
(F)
Compensation in column(B) reported as deferred on prior Form 990
(i)
Base compensation
(ii)
Bonus & incentive compensation
(iii)
Other reportable compensation
1
Eric Barbosa
VP and General Councel
(i)
(ii)
220,022
-------------
0
31,680
-------------
0
3,473
-------------
0
42,810
-------------
0
26,955
-------------
0
324,940
-------------
0
0
-------------
0
2
Michael Kevin Cloud
Vice President
(i)
(ii)
197,952
-------------
0
197,741
-------------
0
5,273
-------------
0
40,900
-------------
0
9,393
-------------
0
451,259
-------------
0
167,741
-------------
0
3
Blue Clark
Director of IT
(i)
(ii)
159,349
-------------
0
15,500
-------------
0
2,432
-------------
0
875
-------------
0
26,955
-------------
0
205,111
-------------
0
0
-------------
0
4
Que Banh
Controller
(i)
(ii)
163,016
-------------
0
15,800
-------------
0
2,891
-------------
0
10,960
-------------
0
9,061
-------------
0
201,728
-------------
0
0
-------------
0
5
Vanessa Ferguson
Director of Rehab
(i)
(ii)
151,556
-------------
0
14,500
-------------
0
2,783
-------------
0
1,450
-------------
0
15,295
-------------
0
185,584
-------------
0
0
-------------
0
6
Lucindia Green
Director of Human Resources
(i)
(ii)
152,806
-------------
0
14,500
-------------
0
2,598
-------------
0
4,713
-------------
0
0
-------------
0
174,617
-------------
0
0
-------------
0
7
Terry Schmille
Senior Operations Manager
(i)
(ii)
141,743
-------------
0
13,328
-------------
0
13,162
-------------
0
3,525
-------------
0
14,783
-------------
0
186,541
-------------
0
0
-------------
0
8
Carroll Schubert
CEO/President
(i)
(ii)
397,496
-------------
0
80,000
-------------
0
9,600
-------------
0
95,900
-------------
0
13,583
-------------
0
596,579
-------------
0
0
-------------
0
9
William Keith Walker
VP Marketing and Operation
(i)
(ii)
225,022
-------------
0
33,075
-------------
0
2,745
-------------
0
43,776
-------------
0
9,061
-------------
0
313,679
-------------
0
0
-------------
0
10
Trina Baumgarten
CFO
(i)
(ii)
240,523
-------------
0
36,300
-------------
0
4,217
-------------
0
46,150
-------------
0
9,061
-------------
0
336,251
-------------
0
0
-------------
0
Schedule J (Form 990) 2015
Page 3
Schedule J (Form 990) 2015
Page
3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference
Explanation
FIRST CLASS TRAVEL AND TRAVEL FOR COMPANIONS
SCHEDULE J, PART I, LINE 1A FIRST CLASS TRAVEL WAS PROVIDED for two board memebers. One spouse was provided first class travel. THE BENEFIT WAS APPROVED BY THE BOARD OF DIRECTORS. THE COMPANY PAID COMPANION TRAVEL EXPENSE FOR ONE EXECUTIVE. THE BENEFIT WAS TREATED AS TAXABLE COMPENSATION AND REPORTED ON EITHER FORM W-2 OR FORM 1099 AS APPROPRIATE. SUPPLEMENTAL NONQUALIFIED 457(F) PLAN Schedule J, Part I, Line 4B IN JULY 2003 THE COMPANY ADOPTED A NON-QUALIFIED DEFERRED COMPENSATION PLAN ("THE PLAN"), UNDER INTERNAL REVENUE CODE SECTION 457, COVERING CERTAIN OFFICERS AND DIRECTORS. THE COMPANY ACCRUES AMOUNTS ANNUALLY AS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. THE COMPANY MAY ELECT TO INVEST AMOUNTS IN ORDER TO MEET ITS OBLIGATIONS UNDER THIS PLAN; ALTHOUGH IT IS NOT REQUIRED TO DO SO. COMPENSATION BENEFITS ACCRUED AND DEFERRED UNDER THE PLAN ARE SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE SHOULD THE PARTICIPANT TERMINATE THEIR RELATIONSHIP WITH THE COMPANY PRIOR TO THEIR SCHEDULED VESTING DATE, AS DEFINED. IN JANUARY 2011, THE COMPANY AMENDED THE PLAN (THE "AMENDED PLAN") IN ORDER TO CLARIFY WHICH PARTY ABSORBS THE MARKET RISK OF AMOUNTS INVESTED BY THE COMPANY ON THE RECIPIENT'S BEHALF. THE AMENDED PLAN STATES THAT NET EARNINGS AND LOSSES SHALL BE CREDITED TO THE RECIPIENT'S ACCOUNT FROM TIME TO TIME AS DETERMINED BY THE COMPANY. AS OF JUNE 30, 2016 AND 2015, THE COMPANY HAD ACCRUED $539,063 AND $515,042 IN DEFERRED COMPENSATION UNDER THE AMENDED PLAN, RESPECTIVELY. THE FOLLOWING OFFICERS PARTICIPATE IN THE 457(F) DEFERRED COMPENSATION PLAN: CARROLL SCHUBERT KEVIN CLOUD KEITH WALKER TRINA BAUMGARTEN ERIC BARBOSA IN APRIL 2014, THE COMPANY ADOPTED A NON-QUALIFIED DEFERRED COMPENSATION PLAN, UNDER INTERNAL REVENUE CODE SECTION 457(B), COVERING CERTAIN OFFICERS AND DIRECTORS. NO EMPLOYER CONTRIBUTIONS WERE MADE FOR THE YEAR ENDED JUNE 30, 2016. THE FOLLOWING PARTICIPATES IN THE 457(B) PLAN: CARROLL SCHUBERT KEVIN CLOUD KEITH WALKER TRINA BAUMGARTEN ERIC BARBOSA QUE BANH
NON-FIXED PAYMENTS PROVIDED BY THE ORGANIZATION
SCHEDULE J, PART I, LINE 7 THE COMPANY HAS A BONUS PROGRAM. THE BENEFIT IS BASED SOLELY ON AN INDIVIDUAL PERFORMANCE ASSESSMENT. NO CONSIDERATION IS GIVEN TO THE REVENUE OR NET EARNINGS OF THE COMPANY.
Schedule J (Form 990) 2015
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