2025-03-25T17:10:11-05:00 2024-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2023-07-01 131656681 POSTGRADUATE CENTER FOR MENTAL HEALTH POST 2128895500 158 EAST 35TH STREET NEW YORK NY 10016 JACOB BARAK PHD PRESIDENT & CEO 2128895500 2025-03-25 1 1 MELISSA MODELSON P01603524 9143818900 2025-03-25 2023 2025-03-06 01:10:19Z JACOB BARAK PHD 158 EAST 35TH STREET NEW YORK NY 10016 89217025 0 X WWW.PGCMH.ORG X 1948 NY TO PROVIDE COMMUNITY BASED MENTAL HEALTH SERVICES FOR INDIVIDUALS LIVING THROUGHOUT NEW YORK. 9 9 556 9 -312 0 30056862 29846516 13992347 12687608 1513018 3466343 137369 1620743 45699596 47621210 12428322 12610284 0 0 21544349 20962385 0 0 0 10873181 9505025 44845852 43077694 853744 4543516 135315696 145182462 45109806 43571752 90205890 101610710 X POSTGRADUATE CENTER FOR MENTAL HEALTH IS DEDICATED TO SERVING THE MENTAL HEALTH NEEDS OF INDIVIDUALS IN THE MOST INNOVATIVE, EFFECTIVE WAY POSSIBLE. WE ARE A DRIVEN ORGANIZATION. WE STRIVE TO PROVIDE THE HIGHEST VALUE TO OUR CONSUMERS AND FUNDERS BY MAXIMIZING THE QUALITY OF THE SERVICES WE PROVIDE. 0 0 30289237 12610284 3560661 RESIDENTIAL DIVISIONPCMH'S RESIDENTIAL DIVISION AND ITS 39 AFFILIATED COMPANIES ARE FUNDED TO OPERATE 1,508 HOUSING UNITS, OF WHICH 184 TRANSITIONAL APARTMENTS ARE LOCATED IN 5 BUILDINGS LICENSED BY THE NEW YORK STATE OFFICE OF MENTAL HEALTH (OMH). PCMH OPERATES 737 PERMANENT HOUSING APARTMENTS THAT ARE FUNDED WITH A MIX OF OMH AND NEW YORK CITY DEPARTMENT OF HEALTH AND MENTAL HYGIENE (DOHMH) FUNDS, AND ARE LOCATED IN 11 CONGREGATE SITES. PCMH ALSO OPERATES 587 UNITS OF SCATTERED SITE HOUSING FUNDED WITH OMH, DOHMH AND HOUSING AND URBAN DEVELOPMENT (HUD) FUNDS. IN OPERATING A FULL CONTINUUM OF HOUSING SERVICES (TRANSITIONAL, CONGREGATE PERMANENT AND SCATTERED SITE PROGRAM) PCMH PROVIDES THE HOMELESS AND THOSE WITH SERIOUS MENTAL ILLNESS (SMI) THE OPPORTUNITY TO REALIZE GREATER INDEPENDENCE WITH INCREASING AND DECREASING LEVELS OF MONITORING AND SERVICES. IN SHORT, PCMH IS A SERVICE PROVIDER, DEVELOPER, OPERATOR AND PROPERTY MANAGER OF QUALITY HOUSING FOR THE HOMELESS, THOSE WITH MENTAL ILLNESS AND LOW INCOME INDIVIDUALS AND FAMILIES LIVING IN THE COMMUNITY. NOTE: THE AMOUNT REPORTED IN THE REVENUE COLUMN FOR THIS SECTION 4A IS COMPRISED ONLY OF RENTAL INCOME FROM CLIENTS AND TENANTS, AND EXCLUDES GOVERNMENTAL FUNDING. 10269435 9126947 CLINICAL SERVICES DIVISIONPCMH OPERATES ADULT CLINICS, 3 ACT TEAMS LOCATED IN BROOKLYN, THE BRONX, AND QUEENS, A PROS PROGRAM (CLOSED AS OF JUNE 30, 2024), AND A LARGE CARE AND CASE MANAGEMENT PROGRAM THAT INCLUDES THE PROVISION OF HEALTH HOME SERVICES IN 4 NYC BOROUGHS. THE CLINICAL SERVICES DIVISION ALSO PROVIDES TRAINING TO MENTAL HEALTH PROFESSIONALS. THE CLINICS PROVIDE EVIDENCE-BASED TREATMENT FOR INDIVIDUALS WITH MENTAL ILLNESS. THE PROGRAMS ARE DESIGNED TO MAINTAIN OR ENHANCE CURRENT LEVELS OF FUNCTIONING AND SKILLS. OTHER TREATMENT MODALITIES INCLUDE INDIVIDUAL AND GROUP COUNSELING, CRISIS INTERVENTION, MEDICATION MANAGEMENT AND SUPPORT SERVICES. THE TRAINING DEPARTMENT IS AFFILIATED WITH INSTITUTIONS OF HIGHER LEARNING, PROVIDING CLINICAL INTERNSHIPS FOR THOSE IN MATRICULATED GRADUATE PROGRAMS IN SOCIAL WORK AND MENTAL HEALTH COUNSELING. OUR ALUMNI INCLUDE THOUSANDS OF PROFESSIONALS WORKING THROUGHOUT THE UNITED STATES AND ABROAD AS LEADERS IN THEIR FIELDS. THE EFFORTS OF THE TRAINING DEPARTMENT ARE SUPPORTED BY PHILANTHROPIC FUNDS. 40558672 1 1 0 0 0 0 0 0 1 0 1 1 0 1 1 1 0 1 0 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 28 0 556 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X DALER AMONOV 2128895500 158 EAST 35TH STREET NEW YORK NY 10016 X MITCH BENEROFE CHAIRMAN 1.00 1.00 X X 0 0 0 CHRISTOPHER S BURKE TREASURER 1.00 3.00 X X 0 0 0 VICTOR BENEL SECRETARY 1.00 3.00 X X 0 0 0 BEN EFRAIMOV DIRECTOR 1.00 1.00 X 0 0 0 TERRY A LANTZ DIRECTOR 1.00 1.00 X 0 0 0 CARA PELLICANO DIRECTOR 1.00 1.00 X 0 0 0 DAVID ROBINOV DIRECTOR 1.00 1.00 X 0 0 0 ROSALYN SHERMAN PHD DIRECTOR 1.00 1.00 X 0 0 0 VINCENT TIZZIO DIRECTOR 1.00 1.00 X 0 0 0 JACOB BARAK PHD PRESIDENT & CEO OF PCMH, FHMC, & CHC 17.00 28.00 X 802143 0 194480 DALER AMONOV CFO 31.50 3.50 X 223512 0 57297 CARA TURNER EXECUTIVE VP 35.00 8.00 X 233112 0 65138 AUDREY BLIDGEN TORRES PSYCHIATRIC NURSE PRACTIONER 35.00 0.00 X 220863 0 20818 LUIS MARTE VICE PRESIDENT OF REAL ESTATE 35.00 3.50 X 173000 0 18817 CESAR VANEGAS DEPUTY VP OF CLINICAL OPERATIONS 35.00 0.00 X 161470 0 17884 CHRISTINA NARINE DEPUTY VP OF RESIDENTIAL SERIVCES 35.00 0.00 X 155154 0 28218 CAROLINE H BJORKMAN PSYCHIATRIST 35.00 0.00 X 180450 0 0 2149704 0 402652 18 0 1 0 JACKSON & COKER LOCUMTENENS LLC PO BOX 277638 ATLANTA GA 303847638 PSYCHIATRIC SERVICES 683512 CANIDO BASONAS CONTRUCTION SVCS LLC 314 48TH STREET BROOKLYN NY 11220 REPAIRS & MAINTENANCE SERVICES 400165 HORIZON KNOWLEDGE PO BOX 2164 NEW HYDE PARK NY 11040 IT SERVICES 307685 ALL BORO INC 42 MAPLE PLACE AMITYVILLE NY 11701 REPAIRS & MAINTENANCE SERVICES 228746 PRATIK A JAIN 8931 127TH STREET RICHMOND HILL NY 11418 PSYCHIATRIC SERVICES 211750 12 29443184 403332 29846516 MEDICAID 621110 9126947 9126947 SSI INCOME 621110 3240846 3240846 SELF PAY & PRIVATE INS 621110 235937 235937 PROGRAM FEES 900099 83878 83878 12687608 2618149 -312 2618461 42444009 41595815 848194 848194 848194 PENSION PLAN REIMBURSE 900099 1385065 1385065 MISCELLANEOUS REVENUE 900099 235678 235678 1620743 47621210 12687608 -312 5087398 12610284 12610284 1594107 284458 1309649 15726589 15617384 109205 1177506 1131382 46124 799960 768625 31335 1664223 1599034 65189 320665 259188 61477 131895 106608 25287 1594322 1288662 305660 1411970 1248838 163132 886278 823294 62984 2346688 2315648 31040 171783 169247 2536 12052 8276 3776 91675 91675 697308 691680 5628 755367 640656 114711 REPAIRS AND MAINTENANCE 496900 477625 19275 MISCELLANEOUS EXPENSES 261629 179667 81962 MEDICAL SUPPLIES 208211 163751 44460 FOOD 80290 80290 37992 2400 35592 43077694 40558672 2519022 0 1319009 883558 58857359 45416552 8698499 10662492 945988 638357 31651196 16706324 14587794 14944872 38399538 42959950 9348311 10195650 3159198 19481031 135315696 145182462 5698307 3451029 6371000 5925411 535172 535172 8991071 8991071 23514256 24669069 45109806 43571752 X 90205890 101610710 90205890 101610710 135315696 145182462 X 4543516 4382102 2479202 X X 0 1 X 1 1 1 X 24943501 27975765 29216186 30056862 29846516 142038830 13974802 14887221 13731735 13992347 12687608 69273713 38918303 42862986 42947921 44049209 42534124 211312543 0 0 0 211312543 1129841 1976354 806147 1692197 2618461 8223000 1129841 1976354 806147 1692197 2618461 8223000 222751 140002 72817 137369 1620743 2193682 40270895 44979342 43826885 45878775 46773328 221729225 0.95300 0.96490 0.03710 0.03220 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: PENSION PLAN REIMBURSEMENT - 2023 AMOUNT: $ 1,385,065. MISCELLANEOUS REVENUE - 2019 AMOUNT: $ 222,751. 2020 AMOUNT: $ 140,002. 2021 AMOUNT: $ 72,817. 2022 AMOUNT: $ 137,369. 2023 AMOUNT: $ 235,678. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 948977 948977 25168663 13124155 12044508 2192190 1034316 1157874 2319553 2319553 0 1021813 228300 793513 14944872 ALTERNATIVE INVESTMENTS 10195650 F 10195650 DUE FROM AFFILIATES 12635709 PREPAID PENSION BENEFITS 4722404 TENANT SECURITY DEPOSITS 1129602 ESCROWS AND RESERVES 546501 RIGHT OF USE OPERATING LEASE ASSET 446815 19481031 DUE TO FUNDING SOURCES 21057318 DEFERRED COMPENSATION 3152439 OPERATING LEASE LIABILITY 459312 24669069 X 71786808 4382102 22920550 27302652 44484156 3137054 3137054 47621210 63727155 23786515 23786515 39940640 3137054 3137054 43077694 PART IV, LINE 2B: THE ORGANIZATION HOLDS SECURITY DEPOSITS FROM TENANTS IN AN ESCROW ACCOUNT. THESE DEPOSITS ARE RETURNED TO THE TENANTS ONCE THEY MOVE OUT OF THE APARTMENT. PART X, LINE 2: PCMH RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT PCMH HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. PCMH IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR THE YEARS PRIOR TO JUNE 30, 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE ATTRIBUTED TO AFFILIATES 20,441,348. PENSION LIABILITY ADJUSTMENT 2,479,202. PART XI, LINE 4B - OTHER ADJUSTMENTS: ELIMINATIONS ON CONSOLIDATED FINANCIAL STATEMENTS 3,137,054. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ATTRIBUTED TO AFFILIATES 23,786,515. PART XII, LINE 4B - OTHER ADJUSTMENTS: ELIMINATIONS ON CONSOLIDATED FINANCIAL STATEMENTS 3,137,054. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 6114730 0 0 0 0 0 0 6114730 0 6114730 1 0 1 1 1 0 FORM IV, FOREIGN FORMS, LINE 1: THE ORGANIZATION IS NOT REQUIRED TO FILE FORM 926 BECAUSE IT DOES NOT MEET THE APPLICABLE FILING THRESHOLD REQUIREMENT. FORM IV, FOREIGN FORMS, LINE 3: THE ORGANIZATION IS NOT REQUIRED TO FILE FORM 5471 BECAUSE IT DOES NOT MEET THE APPLICABLE THRESHOLD OWNERSHIP OR OTHER FILING REQUIREMENTS. FORM IV, FOREIGN FORMS, LINE 4: THE ORGANIZATION IS NOT REQUIRED TO FILE FORM 8621 BECAUSE IT DOES NOT MEET THE APPLICABLE THRESHOLD OWNERSHIP OR OTHER FILING REQUIREMENTS. FORM IV, FOREIGN FORMS, LINE 5: THE ORGANIZATION IS NOT REQUIRED TO FILE FORM 8865 BECAUSE IT DOES NOT MEET THE APPLICABLE FILING THRESHOLD REQUIREMENT. 1 RESIDENTIAL ALLOWANCES 3046 12610284 PART I, LINE 2: INDIVIDUALS BASED ON LOW INCOME ELIGIBILITY UNDER SECTION 42, THE LOW INCOME HOUSING TAX CREDIT PROGRAM CAN APPLY FOR RESIDENTIAL ALLOWANCES. INDIVIDUALS MUST PROVIDE AN INCOME SOURCE AND RE-CERTIFY EACH YEAR TO RECEIVE THE SUBSIDY ASSISTANCE EACH YEAR. IF DEEMED ELIGIBLE INDIVIDUALS ARE CHOSEN BY A LOTTERY SYSTEM. X X X X 0 1 0 0 0 0 0 1 0 JACOB BARAK PHD PRESIDENT & CEO OF PCMH, FHMC, & CHC 467618 0 275000 0 59525 0 146255 0 48225 0 996623 0 57550 0 CARA TURNER EXECUTIVE VP 183058 0 50000 0 54 0 50874 0 14264 0 298250 0 0 0 DALER AMONOV CFO 201537 0 20000 0 1975 0 22228 0 35069 0 280809 0 0 0 AUDREY BLIDGEN TORRES PSYCHIATRIC NURSE PRACTIONER 216363 0 4500 0 0 0 20219 0 599 0 241681 0 0 0 LUIS MARTE VICE PRESIDENT OF REAL ESTATE 137952 0 35000 0 48 0 16311 0 2506 0 191817 0 0 0 CHRISTINA NARINE DEPUTY VP OF RESIDENTIAL SERIVCES 135154 0 20000 0 0 0 14942 0 13276 0 183372 0 0 0 CAROLINE H BJORKMAN PSYCHIATRIST 177450 0 3000 0 0 0 0 0 0 0 180450 0 0 0 CESAR VANEGAS DEPUTY VP OF CLINICAL OPERATIONS 141470 0 20000 0 0 0 14315 0 3569 0 179354 0 0 0 PART I, LINE 4B JACOB BARAK, PHD PARTICIPATES IN A 457(F) RETIREMENT PLAN. DURING THE YEAR, POSTGRADUATE CENTER FOR MENTAL HEALTH CONTRIBUTED $80,255 INTO THE PLAN ON HIS BEHALF. THIS AMOUNT IS INCLUDED IN THE AMOUNT REPORTED ON SCHEDULE J, PART II, COLUMN C. JACOB BARAK RECEIVED A DISTRIBUTION FROM A SECTION 457(F) PLAN IN THE AMOUNT OF $57,550. THE AMOUNT WAS INCLUDED IN HIS 2023 W-2 AND IS INCLUDED IN THE AMOUNT ON SCHEDULE J, PART II, COLUMN B (III). PART I, LINE 7 THE BOARD HIRED AN INDEPENDENT CONSULTANT TO DETERMINE JACOB BARAK'S BONUS. THE INDEPENDENT CONSULTANT GAVE HIS RECOMMENDATION AND STUDIES TO THE COMPENSATION COMMITTEE WHICH APPROVED THE BONUS BEFORE IT WAS PAID. THE BONUS RECEIVED BY ALL OTHER EMPLOYEES WAS APPROVED BY THE BOARD OF DIRECTORS AND IS LISTED ON SCHEDULE J, PART II, COLUMN B(II). IT WAS BASED ON A SCALE OF 1-5 USING THE EMPLOYEE'S ANNUAL PERFORMANCE EVALUATION AND OTHER VARIOUS FACTORS. FORM 990, SCHEDULE J, PART II: IN ACCORDANCE WITH THE REQUIREMENTS OF THE IRS FORM 990 THE AMOUNTS REPORTED FOR PART VII COMPENSATION MUST BE CONSISTENT WITH THE FORM W-2 ISSUED TO EACH EMPLOYEE FOR THE YEAR ENDED 12/31/23 WHILE THE FINANCIAL INFORMATION REPORTED FOR THE ORGANIZATION IS FOR THE FISCAL PERIOD OF 7/1/23 TO 6/30/24. THE COMPENSATION REPORTED FOR THE CEO FOR THIS PERIOD INCLUDED AN AMOUNT DEFERRED AND INVESTED IN 2005, THIS PAYOUT OF $57,550 INCLUDES STOCK APPRECIATION AND INTEREST INCOME OVER AND ABOVE THE INITIAL INVESTED AMOUNT. THE CEO BECAME FULLY VESTED IN THESE FUNDS DURING THE 2023 YEAR SO THESE FUNDS WERE PAID OUT AS PART OF HIS PAYROLL IN ORDER TO COLLECT AND PAY THE APPROPRIATE TAXES DUE. ADDITIONALLY, DR. BARAK'S SALARY IS ALLOCATED AMONG THREE SEPARATE ENTITIES, PCMH, FHMC (A REAL ESTATE DEVELOPMENT COMPANY) AND CHC (A MANAGEMENT AND PROPERTY COMPANY). A DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 000000000 2011-02-09 10671630 CONSTRUCTION OF RESIDENTIAL DWELLINGS 0 0 1 A 4746219 10671630 10671630 2011 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 0 0 0 0 0 A 0 FORM 990, PART VI, SECTION B, LINE 11B AN OUTSIDE ACCOUNTING FIRM AND THE ORGANIZATION HAVE ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT, AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE CHAIRMAN OF THE BOARD OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH COMMENT IS DOCUMENTED AND ADDRESSED. THE RETURN IS THEN SUBMITTED BY THE CEO TO BOARD OF DIRECTORS, THE COMPENSATION COMMITTEE, AND THE AUDIT COMMITTEE FOR REVIEW. ONCE THE RETURN IS FINALIZED, IT IS ELECTRONICALLY FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEMBERS, OFFICERS AND DIRECTORS OF PCMH HAVE ADOPTED THE FOLLOWING POLICY DESIGNED TO AVOID ANY POSSIBLE CONFLICT BETWEEN THE PERSONAL INTERESTS OF BOARD MEMBERS, OFFICERS AND DIRECTORS AND THE INTEREST OF PCMH. THE PURPOSE OF THIS POLICY IS TO INSURE THAT DECISIONS ABOUT PCMH OPERATIONS AND THE USE AND DISPOSITIONS OF PCMH ASSETS ARE MADE SOLELY IN TERMS OF BENEFITS TO PCMH AND ARE NOT INFLUENCED BY ANY PRIVATE PROFIT OR OTHER PERSONAL BENEFIT TO THE INDIVIDUALS AFFILIATED WITH PCMH WHO TAKE PARTY IN DECISION. IN ADDITION TO ACTUAL CONFLICTS OF INTEREST, BOARD MEMBERS, OFFICERS AND DIRECTORS ARE ALSO OBLIGED TO AVOID ACTIONS THAT COULD BE PERCEIVED OR INTERPRETED IN CONFLICT WITH PCMH'S INTEREST. ANY BOARD MEMBER, OFFICER OR DIRECTOR WHO MAY BE INVOLVED IN ANY PCMH BUSINESS TRANSACTION IN WHICH THERE IS A POSSIBLE CONFLICT OF INTEREST WILL PROMPTLY NOTIFY THE CHAIRMAN OF THE BOARD. THE BOARD MEMBER, OFFICER OR DIRECTOR WILL REFRAIN FROM VOTING ON ANY SUCH TRANSACTION, PARTICIPATING IN DELIBERATIONS CONCERNING IT, OR USING PERSONAL INFLUENCE IN ANY WAY IN THE MATTER. THE BOARD MEMBER'S, OFFICER'S OR DIRECTOR'S PRESENCE MAY NOT BE COUNTED IN DETERMINING THE QUORUM FOR ANY VOTE WITH RESPECT TO THE PCMH BUSINESS TRANSACTION IN WHICH HE OR SHE HAS A POSSIBLE CONFLICT OF INTEREST. FURTHERMORE, THE BOARD MEMBER, OFFICER OR DIRECTOR, OR THE CHAIRMAN OF THE BOARD IN THE OFFICER'S OR DIRECTOR'S ABSENCE, WILL DISCLOSE A POSSIBLE CONFLICT OF INTEREST TO THE OTHER MEMBERS OF THE BOARD BEFORE ANY VOTE ON THE PCMH BUSINESS TRANSACTION AND SUCH DISCLOSURE WILL BE RECORDED IN THE BOARD MINUTES OF THE MEETING AT WHICH IT IS MADE. ANY PCMH BUSINESS TRANSACTION AND SUCH DISCLOSURE WILL BE RECORDED IN THE BOARD MINUTES OF THE MEETING AT WHICH IT IS MADE. ANY PCMH BUSINESS TRANSACTION WHICH INVOLVES A POSSIBLE CONFLICT OF INTEREST WITH A BOARD MEMBER, OFFICER OR DIRECTOR WILL HAVE TERMS WHICH ARE AT LEAST AS FAIR AND REASONABLE TO PCMH AS THOSE WHICH WOULD OTHERWISE BE AVAILABLE TO PCMH IF IT WERE DEALING WITH AN UNRELATED PARTY. THE BOARD CHAIRMAN, AFTER RECEIVING INFORMATION ABOUT A POSSIBLE CONFLICT OF INTEREST, WILL TAKE SUCH ACTION AS IS NECESSARY TO ASSURE THE TRANSACTION IS COMPLETED IN THE BEST INTEREST OF PCMH WITHOUT THE SUBSTANTIVE INVOLVEMENT OF THE PERSON WHO HAS THE POSSIBLE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF THE CEO IS BASED ON COMPENSATION STUDIES DONE BY AN INDEPENDENT CONSULTING FIRM ANNUALLY. THE COMPENSATION COMMITTEE DETERMINES AND APPROVES THE CEO'S COMPENSATION PACKAGE AND COMMUNICATES THEIR APPROVAL TO THE VP OF FINANCE. COMPENSATION OF VPS AND OTHER EXECUTIVES IS DETERMINED BY THE CEO BASED ON THE STUDY OF THE FORM 990 OF OTHER ORGANIZATIONS AND ALL OTHER STAFF IS DETERMINED BY CONSULTATION BETWEEN THE REQUISITE VP AND THE CEO BASED ON COMPARABLE MARKET ANALYSIS. THIS PROCESS WAS LAST UNDERTAKEN DURING FISCAL YEAR 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. IT IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FORM 990 AS WELL AS THE FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART VII, SECTION A: JACOB BARAK SERVES AS THE CEO FOR POSTGRADUATE CENTER FOR MENTAL HEALTH (THE CENTER) AND ALL RELATED ENTITIES. HIS COMPENSATION IS ALLOCATED FOR BOOK AND REPORTING PURPOSES ACROSS THREE ENTITIES. THE CENTER PAYS ALL OF HIS COMPENSATION AND ISSUES HIM FORM W-2 ACCORDINGLY. THE OTHER TWO ENTITIES REIMBURSE THE CENTER FOR THEIR SHARE OF MR. BARAK'S COMPENSATION. THE TOTAL COMPENSATION IS ALLOCATED BASED ON TIME SPENT AND IS BROKEN DOWN AS FOLLOWS: POSTGRADUATE CENTER FOR MENTAL HEALTH 47% CHC MANAGEMENT GROUP, INC. (A FOR-PROFIT CORPORATION) 35% FOUNDATION FOR HOUSING MANAGEMENT CORPORATION (A NOT-FOR-PROFIT CORPORATION) 18% FORM 990, PART XI, LINE 9: PENSION LIABILITY ADJUSTMENT 2,479,202. FORM 990, PART XII, LINE 2C: THE POSTGRADUATE CENTER FOR MENTAL HEALTH'S AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF ITS INDEPENDENT AUDITOR. THE POLICY FOR THE SELECTION AND OVERSIGHT OF THE INDEPENDENT AUDITORS HAS NOT CHANGED SINCE LAST YEAR. PCMH EAST TREMONT PURCHASER LLC 158 EAST 35TH ST NEW YORK NY 10016 131656681 TO PROVIDE MENTAL HEALTH SERVICES NY 0 0 POSTGRADUATE CENTER FOR MENTAL HEALTH PCMH I LLC 158 EAST 35TH ST NEW YORK NY 10016 131656681 TO PROVIDE MENTAL HEALTH SERVICES NY 0 798254 POSTGRADUATE CENTER FOR MENTAL HEALTH FHMC INC 158 EAST 35TH ST NEW YORK NY 10016 133809029 HOUSING NY 501(C)(3) LINE 12A, I POSTGRADUATE CENTER FOR MENTAL HEALTH 1 PCMH 2950 GRAND CONCOURSE HDFC 158 EAST 35TH ST NEW YORK NY 10016 010901301 HOUSING NY 501(C)(4) POSTGRADUATE CENTER FOR MENTAL HEALTH 1 PCMH 500 GATES HDFC 158 EAST 35TH ST NEW YORK NY 10016 813632004 HOUSING NY 501(C)(4) POSTGRADUATE CENTER FOR MENTAL HEALTH 1 PCMH CROTONA HDFC 158 EAST 35TH ST NEW YORK NY 10016 800797729 HOUSING NY 501(C)(4) POSTGRADUATE CENTER FOR MENTAL HEALTH 1 PCMH EAST 177 HDFC 158 EAST 35TH ST NEW YORK NY 10016 833829101 HOUSING NY 501(C)(4) POSTGRADUATE CENTER FOR MENTAL HEALTH 1 PCMH ECHO PLACE HDFC 158 EAST 35TH ST NEW YORK NY 10016 462043253 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