2024-03-21T08:40:37-04:00 2023-06-30 521903650 LINDSEY ASSOCIATES LLC 110 WEST ROAD SUITE 220 TOWSON MD 21204 990 2022-07-01 520659515 LINWOOD CENTER INC LINW 4104651352 3421 MARTHA BUSH DRIVE ELLICOTT CITY MD 21043 MICHELLE KILKENNY EXECUTIVE DIRECTOR 4104651352 2024-03-18 true WILLIAM MOSS 999009999 false JESSICA CARRICK P01672561 4108251994 2024-03-21 2022 2023-04-26 12:10:37Z MICHELLE KILKENNY 3421 MARTH BUSH DRIVE ELLICOTT CITY MD 21143 16528643 false X WWW.LINWOODCENTER.ORG X 1955 MD PROVIDES EDUCATION, VOCATIONAL TRAINING, RESIDENTIAL AND EMPLOYMENT OPPORTUNITIES FOR CHILDREN AND ADULTS WITH AUTISM. 11 11 315 0 34350 26544 13761786 15786362 397228 501491 0 14193364 16314397 0 0 10469330 12339764 0 31739 2673949 2934957 13143279 15274721 1050085 1039676 17528411 16141403 6689382 4159111 10839029 11982292 X LINWOOD CREATES THE POSSIBILITY OF EXTRAORDINARY LIVES FOR CHILDREN AND ADULTS LIVING WITH AUTISM AND RELATED DEVELOPMENTAL DISABILITIES BY PROVIDING EDUCATION, VOCATIONAL TRAINING, RESIDENTIAL SUPPORT, AND EMPLOYMENT OPPORTUNITIES. false false 5388259 SCHOOL EDUCATION-LINWOOD SCHOOL IS APPROVED BY THE MARYLAND STATE DEPARTMENT OF EDUCATION (MSDE) TO PROVIDE A SPECIAL EDUCATION AND RELATED SERVICES PROGRAM FOR STUDENTS WITH AUTISM AND OTHER RELATED DISABILITIES IN AN EDUCATION PROGRAM (AGES 5 THROUGH 21) WITH ADDITIONAL RESIDENTIAL COMPONENTS. PROGRAMS ARE ALIGNED WITH THE BEST PRACTICES MODELS IDENTIFIED BY THE NATIONAL PROFESSIONAL DEVELOPMENT CENTER FOR AUTISM SPECTRUM DISORDERS, INCLUDING (A) THE MARYLAND COLLEGE AND CAREER READINESS STANDARDS IN OUR CLASSROOMS, (B) VERBAL BEHAVIOR MILESTONES ASSESSMENT AND PLACEMENT PROGRAM (VB-MAPP) TO HELP WITH COMMUNICATION SKILLS AND PREREQUISITE LEARNING, (C) THE USE OF TEACCH PROGRAM METHODOLOGY, PROMPT, AND AUGMENTATIVE AND ALTERNATIVE COMMUNICATION SYSTEMS (AAC), AND (D) THE SCIENCE OF APPLIED BEHAVIOR ANALYSIS TO DECREASE MALADAPTIVE BEHAVIORS AND INCREASE APPROPRIATE REPLACEMENT BEHAVIORS. 5536370 ADULT COMMUNITY-BASED RESIDENTIAL-OUR COMMUNITY-BASED RESIDENTIAL SERVICES PROGRAM OPERATES HOMES THROUGHOUT HOWARD AND BALTIMORE COUNTIES. MOST SUPPORT THREE INDIVIDUALS AND ALL HAVE STAFF ONSITE AT ALL TIMES, INCLUDING OVERNIGHT. STAFF MEMBERS ASSIST RESIDENTS AS THEY DEVELOP THE DAILY ROUTINES NECESSARY FOR THEM TO WORK, USE COMMUNITY RESOURCES AND MAKE CONNECTIONS OUTSIDE THEIR HOMES. EACH HOME HAS A VAN TO TAKE RESIDENTS TO THEIR DAY PROGRAM SITES AND TO COMMUNITY ACTIVITIES AND APPOINTMENTS. FAMILIES ARE ENCOURAGED TO REMAIN A PART OF THE RESIDENTS' LIVES; THEY VISIT THE HOMES AND BECOME PART OF THE TEAM THAT DEVELOPS AND REVIEWS THE INDIVIDUALS' TREATMENT PLANS. LINWOOD'S ADULT RESIDENTIAL SERVICES ARE LICENSED BY THE MARYLAND DEVELOPMENTAL DISABILITIES ADMINISTRATION. 1332351 CHILDREN'S RESIDENTIAL-AS A COMPONENT OF LINWOOD'S COMPREHENSIVE PROGRAMS AND SERVICES FOR CHILDREN AND ADULTS LIVING WITH AUTISM, LINWOOD PROVIDES RESIDENTIAL SERVICES FOR THOSE WHO NEED IT. STUDENTS ARE REFERRED TO THESE SERVICES BASED ON NEED THROUGH LOCAL SCHOOL SYSTEMS, THE LOCAL DEPARTMENTS OF SOCIAL SERVICES, AND THE DEVELOPMENTAL DISABILITIES ADMINISTRATION. STUDENTS IN LINWOOD'S RESIDENTIAL PROGRAMS RESIDE IN NEARBY GROUP HOMES WITH AN AVERAGE OF FOUR CHILDREN IN EACH HOME. ALL RESIDENCES HAVE ROUND- THE-CLOCK STAFFING INCLUDING AWAKE-OVERNIGHT SUPERVISION. UNDER THE DIRECTION OF LINWOOD'S STATE CERTIFIED RESIDENTIAL CHILD CARE PROGRAM ADMINISTRATORS, A FULL COMPLEMENT OF STAFF PROVIDE SUPERVISION AND ENGAGE THE RESIDENTS IN A WIDE ARRAY OF HOME LIVING AND RECREATIONAL ACTIVITIES AFTER SCHOOL AND ON WEEKENDS. THE MARYLAND DEPARTMENT OF HUMAN SERVICES LICENSES AND MONITORS LINWOOD'S RESIDENTIAL SERVICES. 1662569 SUPPORTED EMPLOYMENT DAY HABILITATION PROVIDES VOCATIONAL TRAINING, AND EMPLOYMENT FOR OUR PROGRAM PARTICIPANTS. THESE SERVICES ARE PROVIDED THROUGHOUT THEIR LIFESPAN WITH THE SUPPORT OF STAFF. THE ADULTS IN OUR PROGRAMS WORK AT VARIOUS ESTABLISHMENTS IN THE COMMUNITY, INCLUDING OUR SCHOOL AND OUR RED BRANCH LOCATION. 1662569 13919549 true true false true false false false false false false true false false false true true true false true false false false false false false false false false false false false false false false false true false false false false false false false false false false false true 14 0 true 315 true false false false false false true true false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true true false MD X MICHELLE KILKENNY 4104651352 3421 MARTH BUSH DRIVE ELLICOTT CITY MD 21143 THUAN TO CFO 40.00 X 112106 0 17837 MICHELLE KILKENNY EXECUTIVE DI 40.00 X 120300 0 7928 ANNE MCARTHUR COO 40.00 X 109849 0 11711 KAREN WRIGHT EDU DIRECTOR 40.00 X 107683 0 5803 OSCAR ARTOLA BOARD MEMBER 1.00 X 0 0 0 SHARON BENUS BOARD MEMBER 1.00 X 0 0 0 LINDA BLUTH BOARD MEMBER 1.00 X X 0 0 0 JOHN A BOENDER PRESIDENT 4.00 X X 0 0 0 WENDY CROWLEY BOARD MEMBER 1.00 X 0 0 0 DANIEL FLANNERY VICE PRESIDE 4.00 X 0 0 0 MARY GUNTHER TREASURER 2.00 X X 0 0 0 GREG LEFTWICH BOARD MEMBER 1.00 X 0 0 0 RICHARD POWELL SECRETARY 2.00 X X 0 0 0 JONATHAN RABBEN BOARD MEMBER 1.00 X 0 0 0 GINO ZAZZETTA BOARD MEMBER 1.00 X 0 0 0 449938 43279 4 false false false GOOD SHEPHERD HEALTH CARE SERVICE 8319 LIBERTY RD WINDSOR MILL MD 21244 TEMP STAFFING 171116 ENTERPRISE FM TRUST PO BOX 800089 KANSAS CITY MO 64180 VHCL MAINT/LEAS 143468 CUMBERLAND THERAPY SERVICES 2586 TRAILRIDGE DR E 100 LAFAYETTE CO 80026 TEMP AGENCY LBR 138131 FINMARC RED BRANCH LLC 7200 WISCONSIN AVE SUITE 1100 BETHESDA MD 20814 LEASING 123383 US MEDICAL STAFFING INC PO BOX 3383 OMAHA NE 68103 TEMP STAFFING 122632 6 26544 26544 ADULT RESIDENTIAL 611600 6303377 6303377 TUITION 611600 6298618 6298618 ADULT DAY HAB 611600 1280730 1280730 ADULT SUPPORTED EMPLOYMENT 611600 769030 769030 RESIDENTIAL CHILDREN 611600 408056 408056 726551 726551 15786362 190906 190906 524831 214246 310585 310585 310585 16314397 16096947 190906 450520 409972 36042 4506 10340849 9468018 872831 191469 150348 41121 577944 482945 94999 778982 709920 69062 2242 2242 42869 36672 6197 24200 4000 20200 26192 26192 282214 261888 20326 800 800 202600 180043 22506 51 109680 109680 365483 335159 30324 166081 166081 328053 310028 18025 398210 392091 6119 MAINTENANCE 321080 304050 17030 TRANSPORTATION 258812 255854 2958 FOOD 191457 178072 13385 STAFF DEVELOPMENT 63132 63132 151852 104796 40074 6982 15274721 13919549 1323433 31739 2635450 311934 1351030 2180117 673040 1030254 -15187 14253 13494097 4259524 9714111 9234573 3022251 3198878 147716 171394 17528411 16141403 1743119 2092215 650696 1123837 2377991 1902784 928267 14792 14792 6689382 4159111 X 10839029 11982292 10839029 11982292 17528411 16141403 X 1039676 103587 X false true true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false false false false false SCHEDULE C, PART II-B, LINE 1 REVIEW AND ADVISE ON PENDING LEGISLATION AND WORK ON LINWOOD'S BEHALF WITH OUR MEMBERSHIP ORGANIZATIONS THAT ADVOCATE TO THE GENERAL ASSEMBLY FOR OUR COMMON INTERESTS. SCHEDULE C, PART IV SCWARTZ, METZ, & WISE, P. A SERVES AS THE ORGANIZATIONS LOBBYIST IN ANNAPOLIS. DURING THE GENERAL ASSEMBLY SESSION, THE FIRM MONITORS ALL OF THE BILLS GOING BEFORE THE HOUSE OF DELEGATES AND THE STATE SENATE. THEY CONFER WITH LINWOOD'S EXECUTIVE DIRECTOR ON ANY BILLS THAT HAVE A POTENTIAL IMPACT,EITHER POSITIVE OR NEGATIVE, ON LINWOOD'S OPERATIONS. THEY LOBBY ON LINWOOD'S BEHALF, IF THE ORGANIZATION DETERMINES THAT THE PASSAGE OR REJECTION OF A PARTICULAR PIECE OF LEGISLATION IS IN LINWOOD'S BEST INTEREST. 1651688 1651688 11214796 3763238 7451558 627613 496286 131327 9234573 AUTISM WAIVER LIABILITY 14792 14792 X 16358369 103587 -33423 70164 16288205 26192 26192 16314397 15215106 15215106 26192 33423 59615 15274721 SCHEDULE D, PAGE 3, PART X THE CENTER IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. HOWEVER, THE CENTER IS REQUIRED TO REPORT UNRELATED BUSINESS INCOME TO THE INTERNAL REVENUE SERVICE AND THE STATE OF MARYLAND, AS WELL AS PAY CERTAIN OTHER TAXES TO LOCAL JURISDICTIONS. THE CENTER HAD NO UNRELATED BUSINESS INCOME TAX LIABILITY FOR THE YEAR ENDED JUNE 30, 2023. THE INCOME TAX POSITIONS TAKEN BY THE CENTER FOR ANY YEARS OPEN UNDER THE VARIOUS STATUTES OF LIMITATIONS ARE THAT THE CENTER CONTINUES TO BE EXEMPT FROM INCOME TAXES AND THAT THE CENTER HAS PROPERLY REPORTED UNRELATED BUSINESS INCOME THAT IS SUBJECT TO INCOME TAXES. THE CENTER BELIEVES THAT THERE ARE NO TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. NONE OF THE CENTER'S FEDERAL OR STATE INCOME TAX RETURNS ARE CURRENTLY UNDER EXAMINATION. FISCAL YEARS 2020 AND LATER REMAIN SUBJECT TO EXAMINATION BY THE IRS AND STATE AUTHORITIES. SCHEDULE D, PAGE 4, PART XI, LINE 2D LOSS ON SWAP -33,423 SCHEDULE D, PAGE 4, PART XII, LINE 4B LOSS ON SWAP 33,423 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE NONDISCRIMINATORY POLICY IS MADE PUBLIC THROUGH LITERATURE ABOUT THE PROGRAM. SCHEDULE E, LINE 6 LINWOOD CENTER, INC RECEIVES FUNDING FROM THE MARYLAND DEPARTMENT OF HEALTH, THE MARYLAND DEPARTMENT OF HUMAN SERVICES AND AUTISM WAIVER AS WELL AS THE STATE DEPARTMENT OF EDUCATION (MSD). GINO ZAZZETTA BOARD MEMBER 26192 false SCHEDULE L, PART V THE CENTER PAID BROKERAGE FEES OF 26,192 AND 24,928 FOR THE YEARS ENDED JUNE 30, 2023 AND 2022,RESPECTIVELY. GINO ZAZZETTA WORKS WITH THE INVESTMENT COMPANY THAT MANAGES THE ORGANIZATION'S INVESTMENTS. FORM 990 - ORGANIZATION'S MISSION LINWOOD CREATES THE POSSIBILITY OF EXTRAORDINARY LIVES FOR CHILDREN AND ADULTS LIVING WITH AUTISM AND RELATED DEVELOPMENTAL DISABILITIES BY PROVIDING EDUCATION, VOCATIONAL TRAINING, RESIDENTIAL SUPPORT, AND EMPLOYMENT OPPORTUNITIES. FORM 990, PAGE 2, PART III, LINE 4A SCHOOL EDUCATION-LINWOOD SCHOOL IS APPROVED BY THE MARYLAND STATE DEPARTMENT OF EDUCATION (MSDE) TO PROVIDE A SPECIAL EDUCATION AND RELATED SERVICES PROGRAM FOR STUDENTS WITH AUTISM AND OTHER RELATED DISABILITIES IN AN EDUCATION PROGRAM (AGES 5 THROUGH 21) WITH ADDITIONAL RESIDENTIAL COMPONENTS. PROGRAMS ARE ALIGNED WITH THE BEST PRACTICES MODELS IDENTIFIED BY THE NATIONAL PROFESSIONAL DEVELOPMENT CENTER FOR AUTISM SPECTRUM DISORDERS, INCLUDING (A) THE MARYLAND COLLEGE AND CAREER READINESS STANDARDS IN OUR CLASSROOMS, (B) VERBAL BEHAVIOR MILESTONES ASSESSMENT AND PLACEMENT PROGRAM (VB-MAPP) TO HELP WITH COMMUNICATION SKILLS AND PREREQUISITE LEARNING, (C) THE USE OF TEACCH PROGRAM METHODOLOGY, PROMPT, AND AUGMENTATIVE AND ALTERNATIVE COMMUNICATION SYSTEMS (AAC), AND (D) THE SCIENCE OF APPLIED BEHAVIOR ANALYSIS TO DECREASE MALADAPTIVE BEHAVIORS AND INCREASE APPROPRIATE REPLACEMENT BEHAVIORS. FORM 990, PAGE 2, PART III, LINE 4C CHILDREN'S RESIDENTIAL-AS A COMPONENT OF LINWOOD'S COMPREHENSIVE PROGRAMS AND SERVICES FOR CHILDREN AND ADULTS LIVING WITH AUTISM, LINWOOD PROVIDES RESIDENTIAL SERVICES FOR THOSE WHO NEED IT. STUDENTS ARE REFERRED TO THESE SERVICES BASED ON NEED THROUGH LOCAL SCHOOL SYSTEMS, THE LOCAL DEPARTMENTS OF SOCIAL SERVICES, AND THE DEVELOPMENTAL DISABILITIES ADMINISTRATION. STUDENTS IN LINWOOD'S RESIDENTIAL PROGRAMS RESIDE IN NEARBY GROUP HOMES WITH AN AVERAGE OF FOUR CHILDREN IN EACH HOME. ALL RESIDENCES HAVE ROUND- THE-CLOCK STAFFING INCLUDING AWAKE-OVERNIGHT SUPERVISION. UNDER THE DIRECTION OF LINWOOD'S STATE CERTIFIED RESIDENTIAL CHILD CARE PROGRAM ADMINISTRATORS, A FULL COMPLEMENT OF STAFF PROVIDE SUPERVISION AND ENGAGE THE RESIDENTS IN A WIDE ARRAY OF HOME LIVING AND RECREATIONAL ACTIVITIES AFTER SCHOOL AND ON WEEKENDS. THE MARYLAND DEPARTMENT OF HUMAN SERVICES LICENSES AND MONITORS LINWOOD'S RESIDENTIAL SERVICES. FORM 990, PAGE 2, PART III, LINE 4D SUPPORTED EMPLOYMENT DAY HABILITATION PROVIDES VOCATIONAL TRAINING, AND EMPLOYMENT FOR OUR PROGRAM PARTICIPANTS. THESE SERVICES ARE PROVIDED THROUGHOUT THEIR LIFESPAN WITH THE SUPPORT OF STAFF. THE ADULTS IN OUR PROGRAMS WORK AT VARIOUS ESTABLISHMENTS IN THE COMMUNITY, INCLUDING OUR SCHOOL AND OUR RED BRANCH LOCATION. FORM 990, PAGE 6, PART VI, LINE 11B MANAGEMENT REVIEWS THE DRAFT RECEIVED FROM AN INDEPENDENT ACCOUNTING FIRM AND MAKES ANY CHANGES NECESSARY. THE INDEPENDENT ACCOUNTING FIRM PREPARES A REVISED DRAFT WHICH IS THEN SENT BACK TO MANAGEMENT. MANAGEMENT THEN FORWARDS THE 990 TO THE EXECUTIVE BOARD FOR REVIEW AND APPROVAL. FORM 990, PAGE 6, PART VI, LINE 12C A CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO ALL BOARD MEMBERS TO REVIEW AND SIGN OFF. IT IS MONITORED WITH ANY ACTION ITEMS. THE FULL BOARD THEN REVIEWS AND APPROVES ANY ACTION ITEMS STEMMING FROM THIS PROCESS. FORM 990, PAGE 6, PART VI, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES IS AS FOLLOWS: LINWOOD'S HR DEPARTMENT ACQUIRES SALARY SURVEYS FROM STATE NONPROFIT ORGANIZATIONS WITH SIMILAR ORGANIZATIONAL STRUCTURES AND MISSIONS. HIGH, MEDIUM AND LOW AVERAGE SALARIES ARE TRANSLATED INTO A SALARY RANGE FOR EACH POSITION. THE SALARY RANGES ARE REVIEWED AND APPROVED BY LINWOOD'S BOARD OF DIRECTORS. THE EMPLOYEE IS THEN GIVEN A SALARY WITHIN THE RANGE FOR HIS/HER POSITION THAT IS COMMENSURATE WITH THE EMPLOYEE'S EDUCATION AND EXPERIENCE. FORM 990, PAGE 6, PART VI, LINE 15B THE PROCESS FOR DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES IS AS FOLLOWS: LINWOOD'S HR DEPARTMENT ACQUIRES SALARY SURVEYS FROM STATE NONPROFIT ORGANIZATIONS WITH SIMILAR ORGANIZATIONAL STRUCTURES AND MISSIONS. HIGH, MEDIUM AND LOW AVERAGE SALARIES ARE TRANSLATED INTO A SALARY RANGE FOR EACH POSITION. THE SALARY RANGES ARE REVIEWED AND APPROVED BY LINWOOD'S BOARD OF DIRECTORS. THE EMPLOYEE IS THEN GIVEN A SALARY WITHIN THE RANGE FOR HIS/HER POSITION THAT IS COMMENSURATE WITH THE EMPLOYEE'S EDUCATION AND EXPERIENCE. FORM 990, PAGE 6, PART VI, LINE 19 FORM 990 IS AVAILABLE ON GUIDESTAR.COM. GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 LOSS ON SWAP -33,423 LOSS ON SWAP 33,423