2023-10-19T09:27:31-05:00 2022-12-31 390859910 BAKER TILLY US LLP 66 HUDSON BLVD E SUITE 2200 NEW YORK NY 10001 990 2022-01-01 116042250 ADULTS AND CHILDREN WITH LEARNING AND DEVELOPMENTAL DISABILITIES INC ADUL 5168220028 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 ROBERT J CIATTO PRESIDENT/CEO 5168220028 2023-10-17 1 ROBERT CIATTO XXX-XX-XXXX 0 PATRICK YU CPA P00675982 2126976900 X 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROBERT J CIATTO 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 107959997 0 X WWW.ACLD.ORG X 1957 NY PROVIDE CHILDREN & ADULTS WITH DEVELOPMENTAL DISABILITIES OPPORTUNITIES TO PURSUE ENVIABLE LIVES. 20 20 1610 20 0 0 884028 15036932 82062488 89516282 789670 589921 1360684 1373974 85096870 106517109 0 0 0 0 63426539 83143180 0 0 0 21114956 22733918 84541495 105877098 555375 640011 86914648 94882934 54705907 61994414 32208741 32888520 X ACLD'S MISSION IS TO PROVIDE OPPORTUNITIES FOR CHILDREN AND ADULTS WITH AUTISM, LEARNING AND DEVELOPMENTAL DISABILITIES TO PURSUE ENVIABLE LIVES, PROMOTE INDEPENDENCE AND FOSTER SUPPORTIVE RELATIONSHIPS WITHIN THE COMMUNITY. 0 0 67105025 0 58429123 RESIDENTIAL SERVICES:IN 2022, ACLD OPERATED 46 COMMUNITY-BASED RESIDENCES AND 35 APARTMENT SITES IN NASSAU AND SUFFOLK COUNTIES, AND 2 SUPPORTIVE IRAS. BEYOND THE COMFORTS OF HOME, THESE RESIDENTIAL PROGRAMS PROVIDE 419 ADULTS WITH THE COUNSELING, TRAINING AND SUPPORT SERVICES WHICH ENABLE MEN AND WOMEN WITH DIFFERENT ABILITIES TO WORK AND LIVE AS PART OF THE GREATER LONG ISLAND COMMUNITY.THE SUPERVISED INDIVIDUALIZED RESIDENTIAL ALTERNATIVE PROGRAM PROVIDES 24-HOUR SUPERVISED LIVING OPPORTUNITIES THROUGHOUT NASSAU AND SUFFOLK COUNTIES. PEOPLE WITHIN THIS PROGRAM ARE PROVIDED WITH STRUCTURED DAILY LIVING SUPPORT WHICH ENHANCES THEIR GROWTH AND DEVELOPMENT, AND THEY ARE ENCOURAGED, GUIDED AND SUPPORTED AS THEY WORK, TRAVEL AND INTERACT WITHIN THEIR COMMUNITIES.THE SUPPORTIVE INDIVIDUAL RESIDENTIAL ALTERNATIVE PROGRAM PROVIDES INDEPENDENT APARTMENT LIVING FOR ADULTS, INCLUDING TWO SUPPORTIVE IRAS. APARTMENTS ARE LOCATED THROUGHOUT NASSAU AND SUFFOLK COUNTIES. PEOPLE EITHER SHARE OR LIVE ALONE IN AN APARTMENT IN THE COMMUNITY AND ARE PROVIDED SUPPORT STAFF BASED ON THEIR INDIVIDUAL NEEDS.OYSTER BAY GARDENSOYSTER BAY GARDENS, LLC, AN AFFORDABLE INTEGRATED COMMUNITY FOR SENIORS, AND ADULTS WITH DEVELOPMENTAL DISABILITIES, OFFERS 48 ONE-BEDROOM UNITS IN A STATE-OF-THE-ART APARTMENT COMPLEX LOCATED ON THE ACLD BETHPAGE CAMPUS. THE PROPERTY IS MANAGED BY EINSIDLER MANAGEMENT, INC. 15136418 0 16038114 DAY SERVICES:490 MEN AND WOMEN TURN TO ACLD FOR DAY SERVICES DESIGNED TO FOSTER INDEPENDENCE, INDIVIDUALIZATION, COMMUNITY INTEGRATION AND PRODUCTIVITY. ACLD PROGRAMS SUCH AS CHOICES, BRIDGES, OASIS DAY HABILITATION AND PROGRAM WITHOUT WALLS EMPHASIZE COMMUNITY-BASED TRAINING THROUGH EDUCATIONAL, SOCIAL/RECREATIONAL AND VOLUNTEER OPPORTUNITIES. BRIDGES AND OASIS ARE DESIGNED TO PROMOTE INDEPENDENCE, INTEGRATION AND PRODUCTIVITY THROUGH A WIDE RANGE OF VOLUNTEER WORK EXPERIENCES IN THE COMMUNITY. FIVE HUB SITES ARE SITUATED IN LOCAL NEIGHBORHOODS ALLOWING EASY COMMUNITY ACCESS. PROGRAM WITHOUT WALLS OFFERS THE SAME OPPORTUNITIES AS COMMUNITY-BASED DAY HABILITATION, FOCUSING ON INDIVIDUALS WHO BENEFIT FROM SMALLER SETTINGS. IN ADDITION, THE GOLDEN OPPORTUNITIES PROGRAM IS DESIGNED SPECIFICALLY TO ADDRESS THE NEEDS OF THOSE WITH DISABILITIES AS THEY AGE, WHILE THE CONNECTIONS PROGRAM TARGETS PEOPLE WHO HAVE BEEN DIAGNOSED WITH AUTISM SPECTRUM DISORDER OR HAVE SIMILAR STRENGTHS AND CHALLENGES, AND B.L.U.E. (BALANCE, LIVING, UNLIMITED, EXPLORATION) IS A DAY PROGRAM SPECIFICALLY DESIGNED FOR ADULTS WITH AUTISM.OUR SUPPLEMENTAL GROUP DAY HABILITATION PROGRAM, STRIVE, IS AVAILABLE TO ADULTS WITH DEVELOPMENTAL DISABILITIES LIVING AT HOME, FAMILY CARE OR WITHIN A SUPPORTED LIVING APARTMENT PROGRAM. STRIVE OFFERS OPPORTUNITIES FOR PEOPLE TO VOLUNTEER, PARTICIPATE IN COMMUNITY INTEGRATION ACTIVITIES AND DEVELOP PEER GROUPS. TRANSPORTATION TO AND FROM THE STRIVE PROGRAM IS PROVIDED BY ACLD. IN ALL, DAY SERVICES ARE OFFERED AT EIGHT LOCATIONS IN NASSAU AND SUFFOLK COUNTIES. 10649352 0 11330272 CHILDREN'S SERVICES:THE ALAN AND ELLEN SPIEGEL CHILDREN'S CENTER OFFERS FULL-DAY CLASSES FOR 72 PRESCHOOLERS WITH DEVELOPMENTAL DISABILITIES IN 8:1:2 OR 10:1:2 CLASS RATIOS. IT IS ALSO HOME TO A SUMMER CAMP FOR SCHOOL-AGE CHILDREN WITH DISABILITIES, OPERATED IN CONJUNCTION WITH GREAT SOUTH BAY YMCA WITH THE SUPPORT OF A GRANT FROM OPWDD.THE KRAMER LEARNING CENTER PROVIDES COMPREHENSIVE DIAGNOSTIC, EDUCATIONAL AND THERAPEUTIC SERVICES TO PRESCHOOLERS WITH DEVELOPMENTAL DISABILITIES. THE PROGRAM OFFERED AT THIS SITE INCLUDES FULL-DAY CLASSES FOR 114 PRESCHOOLERS EITHER IN AN 8:1:2 OR A 10:1:2 CLASS RATIO. THIS SITE ALSO OFFERS EVALUATION AND CLINICAL SERVICES (SPEECH, PHYSICAL AND OCCUPATIONAL THERAPIES) TO CHILDREN NOT ENROLLED IN OUR PRESCHOOL CLASSES, AS WELL AS ITINERANT RELATED CLINICAL SERVICES TO PRESCHOOL CHILDREN. 5742462 0 3718773 VOCATIONAL SERVICES: AT THE GAIL AND DON MITZNER ADULT SERVICES PAVILION, ACLD'S VOCATIONAL SERVICES PROGRAM PROVIDED JOB ASSESSMENT, JOB DEVELOPMENT, TRAVEL TRAINING, ON-SITE JOB COACHING, SCHOOL CONSULTATION AND SITUATIONAL ASSESSMENT SERVICES FOR MORE THAN 361 MEN AND WOMEN WITH DISABILITIES IN 2022. ACLD OPERATES ONE OF LONG ISLAND'S LARGEST SUPPORTED EMPLOYMENT PROGRAMS, WORKING WITH HIGHLY MOTIVATED AND QUALIFIED JOB-SEEKERS AND EMPLOYEES AND MATCHING THEM WITH AN APPROPRIATE JOB OPPORTUNITY AT 108 COMPANIES THROUGHOUT NASSAU AND SUFFOLK COUNTIES WHO HIRE PEOPLE WITH DISABILITIES. ACLD HAS CONTRACTED WITH NYSID (NEW YORK STATE INDUSTRIES FOR THE DISABLED, INC.) SINCE 2016. THE CONTRACT INCLUDES THE HUNTINGTON DEPARTMENT OF MOTOR VEHICLES, THE DEPARTMENT OF HOMELAND SECURITY IN BAY SHORE AND BOCES IN COMMACK. IN ADDITION, ACLD BUSINESS SERVICES CLEANS JOHN'S CRAZY SOCKS, DASH, CHARLES EVANS CENTER IN BETHPAGE AND GLEN COVE, AND HOPE FOR YOUTH IN AMITYVILLE AND BELLMORE. REWEARABLE : REWEARABLE IS A CLOTHING RECYCLING PROGRAM COMMITTED TO HELPING PEOPLE WITH DEVELOPMENTAL DISABILITIES PURSUE ENVIABLE LIVES THROUGH SUSTAINABLE EMPLOYMENT. REWEARABLE HAS AN INTEGRATED WORKFORCE WHICH, FROM SCHEDULING PICKUPS TO SORTING AND BALING THE CLOTHING, ENSURES WORKERS ARE BUILDING VOCATIONAL SKILLS IN A WORK ENVIRONMENT.FAMILY SUPPORT SERVICES: THE FAMILY SUPPORT SERVICES PROGRAM PROVIDES INFORMATION, REFERRALS, LIFE PLANNING ASSISTANCE AND TRANSITION PLANNING AWARENESS TO PEOPLE WITH DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES TO HELP THEM SEEK SERVICES WHICH WILL ENHANCE THEIR LIVES. IN ADDITION, IN-HOME RESPITE SERVICES ARE AVAILABLE THROUGH THIS PROGRAM TO FAMILIES OF CHILDREN OR ADULTS WITH DEVELOPMENTAL DISABILITIES WHO ARE LIVING AT HOME. ACLD PROVIDES INFORMATION AND REFERRAL SERVICES TO THOUSANDS OF FAMILIES THROUGHOUT LONG ISLAND EACH YEAR. RESPITE: ACLD OFFERS IN-HOME RESPITE TO ADULTS AND CHILDREN AND SITE-BASED RESPITE TO ADULTS AT AN ACLD FACILITY. ACLD SUPPORTS 40 INDIVIDUALS THROUGH IN-HOME RESPITE SERVICES AND 8 THROUGH SITE-BASED RESPITE SERVICES. ACLD OFFERS AN IN-HOME RESPITE VOUCHER REIMBURSEMENT PROGRAM THROUGH A GRANT FROM OPWDD. THIS PROGRAM IS AVAILABLE TO PEOPLE WITHOUT MEDICAID TO HIRE THEIR OWN RESPITE COUNSELOR AND BE REIMBURSED UP TO $1,000 PER YEAR. THIS VOUCHER REIMBURSEMENT PROGRAM CAN SUPPORT A MAXIMUM OF SIX INDIVIDUALS ANNUALLY.ADMINISTRATIVE SERVICES: ACLD PROVIDES GENERAL AND ADMINISTRATIVE SERVICES TO CHARLES EVANS CENTER, INC. (CEC), A COMMUNITY PARTNER THAT IS SEPARATELY INCORPORATED AND AN UNRELATED ORGANIZATION. CEC IS A FEDERALLY QUALIFIED HEALTH CENTER (FQHC), LICENSED UNDER ARTICLE 28 OF THE PUBLIC HEALTH LAW. IN 2015, CEC ENTERED INTO AN ADMINISTRATIVE SERVICES AGREEMENT WITH ACLD TO PROVIDE ADMINISTRATIVE AND SUPPORT SERVICES INCLUDING, BUT NOT LIMITED TO FINANCE, PAYROLL, HUMAN RESOURCES, AND IT. IN ADDITION TO THE ADMINISTRATIVE SERVICES AGREEMENT, CEC LEASES OFFICE SPACE IN BETHPAGE AND HAUPPAUGE FROM ACLD WITH PAYMENTS EQUAL TO THE PRINCIPAL AND INTEREST DUE ON A PORTION OF THOSE CERTAIN NASSAU COUNTY LOCAL ECONOMIC ASSISTANCE CORPORATION REVENUE BONDS, SERIES 2011 AND BUILDING OPERATING COSTS, ATTRIBUTABLE TO THE PREMISES.HEALTH SERVICES: ACLD PROVIDES OCCUPATIONAL, SPEECH AND PHYSICAL THERAPY, ALONG WITH SOCIAL WORK SERVICES, THROUGH ITS ARTICLE 16 CLINIC.IPSIDD, INDEPENDENT PRACTITIONER SERVICES FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES, A NEWER PROGRAM CREATED IN 2019, IS AN ENHANCED FEE SCHEDULE FOR EXISTING CLINICAL SERVICES PROVIDED UNDER THE MEDICAID STATE PLAN. CLINICAL SERVICES THAT CAN BE FUNDED THROUGH IPSIDD ARE OCCUPATIONAL THERAPY, PHYSICAL THERAPY, SPEECH, PSYCHOLOGY AND SOCIAL WORK. THE SERVICES PROVIDED ARE NOT DELIVERED AS PART OF AN INDIVIDUAL'S RESIDENTIAL AND/OR DAY HABILITATION PLAN. CLINICAL SERVICES FUNDED THROUGH IPSIDD CAN BE DELIVERED IN IRAS, COMMUNITY RESIDENCES, FAMILY CARE HOMES CERTIFIED BY OPWDD, PRIVATE RESIDENCES, CERTIFIED DAY HABILITATION PROGRAMS AND PRE-VOCATIONAL PROGRAMS. 5742462 0 3718773 98633257 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 74 0 1610 1 0 0 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X KIM LEONARD CFO 5168220028 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 JOSEPH J ORTEGO CHAIR 1.00 0.00 X X 0 0 0 RICHARD BREUNINGER VICE CHAIR 1.00 0.00 X X 0 0 0 EDWARD MURPHY TREASURER 1.00 1.00 X X 0 0 0 REBECCA KOOPER SECRETARY 1.00 0.00 X X 0 0 0 MEGAN GARDNER BOARD MEMBER 1.00 0.00 X 0 0 0 ELLEN ALEXANDER BOARD MEMBER 1.00 0.00 X 0 0 0 DR ANNE EMMERSON BOARD MEMBER 1.00 0.00 X 0 0 0 ERNEST GONZALEZ BOARD MEMBER 1.00 0.00 X 0 0 0 MERYL JACKELOW BOARD MEMBER 1.00 0.00 X 0 0 0 DONALD MITZNER BOARD MEMBER 1.00 0.00 X 0 0 0 DORIS SHAW BOARD MEMBER 1.00 0.00 X 0 0 0 ELLEN SPIEGEL BOARD MEMBER 1.00 0.00 X 0 0 0 SHARON CIMINO BOARD MEMBER 1.00 0.00 X 0 0 0 CARYN PINCUS BOARD MEMBER 1.00 0.00 X 0 0 0 HONORABLE NORMAN ST GEORGE BOARD MEMBER 1.00 0.00 X 0 0 0 JEFFREY TAYLOR BOARD MEMBER 1.00 0.00 X 0 0 0 DAVID LEVER BOARD MEMBER 1.00 0.00 X 0 0 0 GAIL HAMLIN BOARD MEMBER 1.00 0.00 X 0 0 0 KEITH BRADY BOARD MEMBER 1.00 0.00 X 0 0 0 EMILY KREBS BOARD MEMBER 1.00 0.00 X 0 0 0 ROBERT J CIATTO PRESIDENT/CEO 35.00 1.00 X 411907 0 95111 KIM LEONARD CHIEF FINANCIAL OFFICER 35.00 1.00 X 188002 0 47213 ANNE MARIE SIME CHIEF PROGRAM OFFICER 35.00 0.00 X 196503 0 10220 GERARD F DIMURO CHIEF ADMINISTRATIVE OFFICER 35.00 0.00 X 191446 0 10670 JEAN J FRANCOIS DIRECT SUPPORT PROFESSIONAL 40.00 0.00 X 215729 0 18455 RENAUD SAINT-JEAN LEAD DAY HAB SPECIALIST 40.00 0.00 X 197682 0 15933 JOY A HARDY DIRECT SUPPORT PROFESSIONAL 40.00 0.00 X 183962 0 17913 MIRLANDE JOINVILLE MEDICAL COORDINATION SPECIALIST 40.00 0.00 X 174985 0 4236 MAGNELINE DUVERGER DIRECT SUPPORT PROFESSIONAL 36.00 0.00 X 172342 0 17702 1932558 0 237453 118 0 1 0 ACCESS STAFFING LLC PO BOX 200608 DALLAS TX 753200608 TEMP DIRECT CARE & NURSING STAFF 793476 SANDBAR BUILDERS LLC 27 GLADSTONE AVENUE WEST ISLIP NY 11795 CONSTRUCTION SERVICES 533555 AXION LLC PO BOX 202056 DALLAS TX 753202056 TEMP DIRECT CARE STAFF 514267 INTEGRATED THERAPEUTIC SOLUTIONS PO BOX 1264 CENTER MORICHES NY 11934 THERAPY SERVICES 152037 MORITT HOCK & HAMROFF LLP 400 GARDEN CITY PLAZA STE 202 GARDEN CITY NY 11530 LEGAL SERVICES 133706 6 6808 181367 14813591 35166 15036932 MEDICAID 624100 69932440 69932440 PROGRAM SERVICE REVENUE 624100 19202649 19202649 CLIENT FEES 624100 381193 381193 89516282 115447 115447 1400000 517362 1400000 42888 0 474474 474474 474474 MNGEMNT FEES/RENT CHARLES EVANS 624100 1132496 1132496 REWEARABLES 624100 69201 69201 OTHER MANAGEMENT SERVICES 624100 61755 61755 110522 58957 51565 1373974 106517109 90838691 0 641486 1147680 1147680 66900440 63676826 3223614 1574414 1456654 117760 8433589 7853258 580331 5087057 4796346 290711 199940 100388 99552 146232 14004 132228 5559 2835 2724 2174043 1782845 391198 588735 515643 73092 3394707 3353199 41508 737199 732816 4383 49694 38580 11114 2213207 2212630 577 3789367 3601598 187769 1378223 1182478 195745 CLIENT EXPENSE 2317505 2317505 REPAIRS AND MAINTENANCE 1776109 1438225 337884 CONSUMABLE SUPPLIES 1651151 1639025 12126 EQUIPMENT PURCHASE 1272989 1216367 56622 1039258 702035 337223 105877098 98633257 7243841 0 1782979 2083602 11520374 7185592 250 24 9106273 15703222 935045 1027771 96795953 42837002 49465352 53958951 2116925 50000 50000 14054375 12756847 86914648 94882934 10148537 11919649 13024752 8756666 376042 367047 23319399 25832970 7837177 15118082 54705907 61994414 X 30538280 31508273 1670461 1380247 32208741 32888520 86914648 94882934 X 640011 7960 31808 X 0 1 X 1 0 X 575865 588802 2427089 884028 15036932 19512716 83288288 87244416 81813848 82062488 89516282 423925322 83864153 87833218 84240937 82946516 104553214 443438038 10137 5000 15137 0 10137 5000 15137 443422901 45126 87190 29652 24225 115447 301640 45126 87190 29652 24225 115447 301640 1371147 1149095 3205622 1360684 1373974 8460522 85280426 89069503 87476211 84331425 106042635 452200200 0.98060 0.97980 0.00070 0.00050 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 11,135. 2019 AMOUNT: $ 8,889. 2020 AMOUNT: $ 1,197. 2021 AMOUNT: $ 13,138. 2022 AMOUNT: $ 0. MNGEMNT FEES/RENT CHARLES EVANS - 2018 AMOUNT: $ 880,724. 2019 AMOUNT: $ 922,174. 2020 AMOUNT: $ 1,121,938. 2021 AMOUNT: $ 1,120,013. 2022 AMOUNT: $ 1,132,496. FOUNDATION NSMC MGMT FEE - 2018 AMOUNT: $ 41,868. 2019 AMOUNT: $ 60,005. 2020 AMOUNT: $ 85,407. 2021 AMOUNT: $ 75,655. 2022 AMOUNT: $ 58,957. REWEARABLE - 2018 AMOUNT: $ 85,613. 2019 AMOUNT: $ 70,539. 2020 AMOUNT: $ 54,813. 2021 AMOUNT: $ 77,556. 2022 AMOUNT: $ 69,201. COMMUNITY TRUST A B ADMIN FEES - 2018 AMOUNT: $ 43,676. 2019 AMOUNT: $ 33,666. 2020 AMOUNT: $ 40,534. 2021 AMOUNT: $ 39,514. 2022 AMOUNT: $ 51,565. DEVELOPERS FEES - 2018 AMOUNT: $ 308,131. 2020 AMOUNT: $ 1,867,265. OTHER MANAGEMENT SERVICES - 2019 AMOUNT: $ 53,822. 2020 AMOUNT: $ 34,468. 2021 AMOUNT: $ 34,808. 2022 AMOUNT: $ 61,755. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 5559 0 0 0 5559 0 PART II-B, LINE 1: ADULTS AND CHILDREN WITH LEARNING AND DEVELOPMENTAL DISABILITIES, INC. IS A MEMBER OF THE LONG ISLAND COALITION FOR YOUNG CHILDREN WITH SPECIAL NEEDS, INC. AND THE INTERAGENCY COUNCIL OF DEVELOPMENTAL DISABILITIES AGENCIES, INC. A PORTION OF THE MEMBERSHIP DUES PAID TO THESE ORGANIZATIONS IS EARMARKED FOR GOVERNMENT RELATIONS REPRESENTATION. 0 1 X 258400 258400 262400 4000 258400 270400 8000 262400 278400 8000 270400 286400 8000 278400 0.00000 1.00000 0.00000 0 0 16144496 16144496 67126711 32500328 34626383 1388142 1169621 218521 12136604 9167053 2969551 53958951 CASH HELD AS AGENT 367047 DUE FROM CHARLES EVANS CENTER 256630 SECURITY DEPOSITS 165766 INTEREST IN RECIPIENT ORGANIZATION NET ASSETS 364285 RIGHT-OF-USE ASSETS 5808382 DUE FROM AFFILIATE 1756229 ASSETS HELD FOR A SPECIFIC PURPOSE 1598271 CONSTRUCTIONS-IN-PROGRESS 2440237 12756847 OPERATING LEASE LIABILITY 5956912 DUE TO GOVERNMENT AGENCIES 7053583 DEFERRED COMPENSATION PAYABLE 2107587 15118082 X 106254752 7960 -313205 -305245 106559997 -42888 -42888 106517109 105574973 42888 42888 105532085 345013 345013 105877098 PART IV, LINE 2B: ACLD PROVIDES CUSTODIANSHIP FOR RESIDENTS WHO, DUE TO THEIR DISABILITIES, ARE UNABLE TO MAINTAIN THEIR OWN BANK ACCOUNTS AND MANAGE THEIR FINANCES PROPERLY. PART V, LINE 4: PERMANENT ENDOWMENT FUNDS ARE RESTRICTED TO INVESTMENTS IN PERPETUITY; THE INCOME IS EXPENDABLE AT THE DISCRETION OF ACLD WITHIN THE PROGRAMS SPECIFIED BY THE DONORS. PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES RECOGNITION THRESHOLDS THAT MUST BE MET BEFORE A TAX POSITION IS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS AND PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE, AND TRANSITION. UNDER ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AN ENTITY MAY ONLY RECOGNIZE OR CONTINUE TO RECOGNIZE TAX POSITIONS THAT MEET A "MORE-LIKELY-THAN-NOT" THRESHOLD. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAINS ON INTEREST RATE SWAP 31,808. UNREALIZED LOSS (457B/F PLANS) -345,013. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON SALE OF EQUIPMENT NETTED AGAINST EXPENSES ON AFS -42,888. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF EQUIPMENT NETTED AGAINST EXPENSES ON AFS 42,888. PART XII, LINE 4B - OTHER ADJUSTMENTS: UNREALIZED LOSS (457B/F PLANS) 345,013. X X X X X 0 1 0 0 0 0 0 1 0 ROBERT J CIATTO PRESIDENT/CEO 381148 0 25000 0 5759 0 82060 0 13051 0 507018 0 0 0 KIM LEONARD CHIEF FINANCIAL OFFICER 187749 0 0 0 253 0 10222 0 36991 0 235215 0 0 0 JEAN J FRANCOIS DIRECT SUPPORT PROFESSIONAL 148851 0 66878 0 0 0 5170 0 13285 0 234184 0 0 0 RENAUD SAINT-JEAN LEAD DAY HAB SPECIALIST 131625 0 66057 0 0 0 3487 0 12446 0 213615 0 0 0 ANNE MARIE SIME CHIEF PROGRAM OFFICER 196116 0 0 0 387 0 9879 0 341 0 206723 0 0 0 GERARD F DIMURO CHIEF ADMINISTRATIVE OFFICER 190747 0 0 0 699 0 9705 0 965 0 202116 0 0 0 JOY A HARDY DIRECT SUPPORT PROFESSIONAL 125807 0 58155 0 0 0 4628 0 13285 0 201875 0 0 0 MAGNELINE DUVERGER DIRECT SUPPORT PROFESSIONAL 119867 0 52475 0 0 0 4417 0 13285 0 190044 0 0 0 MIRLANDE JOINVILLE MEDICAL COORDINATION SPECIALIST 116918 0 58067 0 0 0 4236 0 0 0 179221 0 0 0 PART I, LINE 3 THE PRESIDENT/CEO HAS A WRITTEN EMPLOYMENT CONTRACT IN PLACE. THE ORGANIZATION USES A CONSULTING FIRM WITH EXPERTISE IN HUMAN SERVICES AGENCIES. THE COMPENSATION ANALYSIS INCLUDES A COMPENSATION SURVEY BASED UPON THE COMPENSATION AND FRINGE BENEFITS PAID TO EXECUTIVES OF COMPARABLE ORGANIZATIONS. THE PRESIDENT/CEO, CHIEF PROGRAM OFFICER, CHIEF ADMINISTRATIVE OFFICER AND CFO POSITIONS ARE ANALYZED. THE RESULTS OF THIS COMPENSATION ANALYSIS ARE PRESENTED TO THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS, WHO REVIEWS THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND TO ENSURE COMPLIANCE WITH THE DUE DILIGENCE AND REASONABLENESS GUIDELINES AS OUTLINED IN IRC 4958 AND BEST PRACTICES. THE COMPENSATION DECISIONS ARE RATIFIED BY THE BOARD OF DIRECTORS BEFORE BECOMING EFFECTIVE. PART I, LINE 4B SCH J, PART I, ITEM 4(B): THE AGENCY MADE A CONTRIBUTION ON BEHALF OF THE CEO/PRESIDENT TO A SUPPLEMENTAL RETIREMENT PLAN EQUAL TO $46,310. THIS BENEFIT IS SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE IN THE EVENT THE CEO/PRESIDENT VOLUNTARILY LEAVES EMPLOYMENT BEFORE THE PLAN'S VESTING DATE. PART I, LINE 7 ONE HUNDRED FOURTEEN STAFF RECEIVED NON-FIXED PAYMENTS IN THE FORM OF BONUSES FOR THE YEAR ENDED 12/31/22 WHICH WERE APPROVED BY THE BOARD OF DIRECTORS. A NASSAU COUNTY LOCAL ECONOMIC ASSISTANCE CORP 63166LAA9 2014-11-12 11995000 SEE PART VI 0 0 0 A 2799168 12358528 69418 333845 11374543 275722 2013 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 A 0 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: NASSAU COUNTY LOCAL ECONOMIC ASSISTANCE CORP. DATE THE REBATE COMPUTATION WAS PERFORMED: 12/31/2017 SCHEDULE K, PART I, BOND ISSUES: (A) ISSUER NAME: NASSAU COUNTY LOCAL ECONOMIC ASSISTANCE CORP. (F) DESCRIPTION OF PURPOSE: CONSTRUCTION OF HEALTH SVCS CTR, RENO 807/837 BLDGS SCHEDULE K, PART II, LINE 3: IN PART II, LINE 3, THE TOTAL PROCEEDS OF ISSUE FOR ALL OF THE BONDS LISTED DIFFER FROM THE RESPECTIVE ISSUE AMOUNTS LISTED IN PART I, COLUMN E BECAUSE OF INVESTMENT EARNINGS. FORM 990, PART VI, SECTION B, LINE 11B A DETAILED REVIEW OF THE FORM 990 IS PERFORMED BY THE DIRECTOR OF FINANCIAL OPERATIONS AND CFO. ADDITIONALLY, THE CFO REVIEWS/PRESENTS TO THE FINANCE AND AUDIT COMMITTEE IN A FORMAL PRESENTATION ABOUT THE FILING. FINALLY, COPIES OF THE COMPLETE FORM 990 ARE MADE AVAILABLE TO THE ENTIRE BOARD OF DIRECTORS VIA EMAIL PRIOR TO THE DATE OF THE FILING. FORM 990, PART VI, SECTION B, LINE 12C THROUGH AN ANNUAL MONITORING PROCESS, THE CORPORATE COMPLIANCE OFFICER ENSURES THAT OFFICERS, DIRECTORS AND KEY EMPLOYEES HAVE COMPLETED AN ANNUAL CONFLICT OF INTEREST STATEMENT. IF ACLD DISCOVERS AN UNDISCLOSED CONFLICT OF INTEREST OR UNDISCLOSED POSSIBLE CONFLICT OF INTEREST, THE BOARD SHALL CONDUCT A REVIEW OF THE TRANSACTION TO DETERMINE WHETHER AN ACTUAL CONFLICT OF INTEREST EXISTS THAT SHOULD HAVE BEEN DISCLOSED AND THEN, DETERMINE WHAT ACTION TO TAKE WITH RESPECT TO THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT/CEO HAS A WRITTEN EMPLOYMENT CONTRACT IN PLACE. THE ORGANIZATION USES A CONSULTING FIRM WITH EXPERTISE IN HUMAN SERVICES AGENCIES. THE COMPENSATION ANALYSIS INCLUDES A COMPENSATION SURVEY BASED UPON THE COMPENSATION AND FRINGE BENEFITS PAID TO EXECUTIVES OF COMPARABLE ORGANIZATIONS. THE PRESIDENT/CEO, CHIEF PROGRAM OFFICER, CHIEF ADMINISTRATIVE OFFICER AND CFO POSITIONS ARE ANALYZED. THE RESULTS OF THIS COMPENSATION ANALYSIS ARE PRESENTED TO THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS, WHO REVIEWS THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND TO ENSURE COMPLIANCE WITH THE DUE DILIGENCE AND REASONABLENESS GUIDELINES AS OUTLINED IN IRC 4958 AND BEST PRACTICES. THE COMPENSATION DECISIONS ARE RATIFIED BY THE BOARD OF DIRECTORS BEFORE BECOMING EFFECTIVE. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF ACLD'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION AT OUR MAIN OFFICE OR UPON REQUEST. FORM 990, PART XI, LINE 9: UNREALIZED GAINS ON INTEREST RATE SWAP 31,808. OYSTER BAY GARDENS MEMBER LLC 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 824536052 WAS ESTABLISHED TO CONSTRUCT, DEVELOP & OPERATE AFFORDABLE HOUSING NY 62 1705 ACLD INC ACLD FOUNDATION INC 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 812018946 TO SUPPORT ACTIVITIES OF ACLD, INC. NY 501(C)(3) LINE 12A, I ACLD INC 1 NASSAU SUFFOLK MEDICAL CARE PC 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 813781245 MEDICAL SERVICES NY ACLD INC C 181095 30158 1.00000 1 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 ACLD FOUNDATION INC C 181367 BOOK ACLD FOUNDATION INC M 702114 BOOK ACLD FOUNDATION INC N 76099 BOOK ACLD FOUNDATION INC O 264411 BOOK ACLD FOUNDATION INC Q 234009 BOOK NASSAU SUFFOLK MEDICAL CARE PC O 150434 BOOK NASSAU SUFFOLK MEDICAL CARE PC Q 113784 BOOK