2023-10-09T11:52:31-05:00 2022-12-31 390859910 BAKER TILLY US LLP 1500 RXR PLAZA WEST TOWER UNIONDALE NY 11556 990 2022-01-01 113422018 FAMILY AND CHILDREN'S ASSOCIATION INC FAMI 5167460350 377 OAK STREET 5TH FLOOR GARDEN CITY NY 11530 CARLA DEFRANCISCO CPA CEO 5167460350 2023-10-05 1 CARLA DEFRANCISCO CPA XXX-XX-XXXX 0 ELLEN M LABITA CPA P00140777 6317527400 X 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z CARLA DEFRANCISCO CPA 377 OAK STREET 5TH FLOOR GARDEN CITY NY 11530 21576829 0 X HTTP://WWW.FCALI.ORG X 1998 NY TO PROTECT AND STRENGTHEN THE CHILDREN, FAMILIES AND COMMUNITIES OF LONG ISLAND. 31 31 412 150 0 0 16425428 15395078 5042526 4957969 175182 58799 28146 528679 21671282 20940525 85000 72739 0 0 13971651 15542601 0 0 652723 4666341 5571799 18722992 21187139 2948290 -246614 18906082 20730756 2814438 5319528 16091644 15411228 X FAMILY AND CHILDREN'S ASSOCIATION WORKS TO PROTECT AND STRENGTHEN THE CHILDREN, FAMILIES AND COMMUNITIES OF LONG ISLAND. WE DO SO THROUGH A CAREFULLY INTEGRATED NETWORK OF HIGH-IMPACT PROGRAMS & SERVICES THAT ADDRESS HEALTH AND HUMAN SERVICE NEEDS ACROSS THE LIFESPAN. EACH OF OUR PROGRAMS ARE PROFESSIONALLY MANAGED WITH A LASER-LIKE FOCUS ON OUTCOMES AND A HIGH EMPHASIS ON PARTNERSHIPS THAT ENGAGE ALL VOICES AND ADVANCE EQUITY IN OUR REGION. BACKED BY 130-PLUS YEARS OF SERVICE, FCA REMAINS ONE OF LONG ISLAND'S MOST INNOVATIVE, EFFECTIVE AND ASPIRATIONAL NONPROFITS. 0 0 5292764 0 839673 DRUG AND ALCOHOL SERVICES-OUR HICKSVILLE AND HEMPSTEAD FAMILY RECOVERY AND TREATMENT CENTERS ARE DESIGNED TO MEET THE UNIQUE NEEDS OF THEIR COMMUNITIES, INCLUDING BILINGUAL COUNSELING AND SUPPORT SERVICES FOR ADOLESCENTS, ADULTS AND VETERANS WITH A SPECIAL EMPHASIS ON FAMILIES. THESE TREATMENT CENTERS ARE LICENSED BY THE NYS OFFICE OF ADDICTION SERVICES AND SUPPORTS (OASAS) AND EACH PROVIDES INDIVIDUAL, GROUP, AND FAMILY TREATMENT FOR THOSE STRUGGLING WITH THE USE OF DRUGS AND/OR ALCOHOL. PSYCHIATRIC EVALUATION AND MEDICATION MANAGEMENT IS AVAILABLE. IN ADDITION TO THESE NYS-LICENSED ADDICTION TREATMENT CENTERS, FCA OFFERS EVIDENCE-BASED PREVENTION SERVICES AND OPERATES "THRIVE", THREE ADDICTION AND RECOVERY CENTERS PROVIDING SUPPORT, ACTIVITIES AND EDUCATION TO INDIVIDUALS IN RECOVERY AND THEIR FAMILIES. 3859515 0 1588534 MENTAL HEALTH SERVICES - NYS OFFICE OF MENTAL HEALTH HOME AND COMMUNITY BASED WAIVER AND FAMILY SUPPORT SERVICES FOR SERIOUSLY EMOTIONALLY DISTURBED CHILDREN. NYS OFFICE OF MENTAL HEALTH LICENSED COMMUNITY RESIDENCES FOR SERIOUSLY EMOTIONALLY DISTURBED YOUTH AND ADULTS. 2972525 0 212630 SERVICES FOR THE SENIORS AND ADULTS - THE MISSION OF FCA'S SENIOR AND ADULT SERVICES IS TO PROTECT AND STRENGTHEN SENIORS AND ADULTS THROUGH SERVICES THAT ENSURE SAFETY WHILE MAXIMIZING INDEPENDENCE, RESPECTING THE RIGHT TO SELF-DETERMINATION AND IMPROVING OVERALL QUALITY OF LIFE. THESE SERVICES INCLUDE ALZHEIMER'S CAREGIVER SUPPORT, MENTAL HEALTH SUPPORT, FINANCIAL COUNSELING, AND FRIENDLY VISITORS FOR HOMEBOUND SENIORS, CASE MANAGEMENT AND IN-HOME ASSISTANCE AND NURSING HOME ADVOCACY. 2018529 0 215356 FAMILY SERVICES - COOP NURSERY CARE FOR PRESCHOOL AGE CHILDREN. US DEPT OF HUD - HOMELESSNESS PREVENTION SERVICES - RENT SUBSIDY PROGRAM SERVING FAMILIES/INDIVIDUALS WITH MENTAL HEALTH OR CHEMICAL DEPENDENCY DISABILITIES. FAMILY PREVENTION/CASE MANAGEMENT SERVICES PROVIDED TO HIGH RISK FAMILIES REFERRED TO AGENCY VIA LOCAL CHILD PROTECTIVE SERVICES. FAMILY PRESERVATION AND PREVENTION SERVICES. FAMILY SERVICES TO PREVENT YOUTH REFERRAL TO JUDICIAL SYSTEM. 1280338 0 2117175 RUNAWAY AND HOMELESS YOUTH SERVICES - THE WALKABOUT PROGRAM IS A TRANSITIONAL RESIDENCE SERVING HOMELESS YOUNG MEN AND WOMEN BETWEEN THE AGES OF 16-20. THE PROGRAM PROVIDES SHORT TERM SHELTER AND SUPPORT SERVICES FOR UP TO 18 MONTHS IN ORDER TO PREPARE THESE YOUNG PEOPLE FOR LIVING INDEPENDENTLY IN THE COMMUNITY. THE PROGRAM HAS A CAPACITY OF 10. IN ADDITION TO THIS PROGRAM WE ALSO PROVIDE TEMPORARY SHELTER TO RUNAWAY HOMELESS YOUTH, JUVENILE JUSTICE SERVICES AND A LEARNING CENTER THAT IS FOCUSED ON DEVELOPING INDEPENDENT LIVING SKILLS, EDUCATIONAL SUPPORTS TO AT RISK YOUTH. 1123466 0 0 OTHER PROGRAM SERVICES: SERVICES TO SENIORS, GROUP HOME SERVICES, INDEPENDENT LIVING SERVICES, ADULT AND CHILDREN AND GENERAL COUNSELING SERVICES, CRISIS INTERVENTION & ADVOCACY SERVICES AND VOLUNTEERS AND SERVICES FOR OTHER AGENCIES. 85024 72739 0 SCHOLARSHIP 4507357 72739 2332531 16632161 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 68 0 412 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 31 31 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X X CARLA DEFRANCISCO CPA 5167460350 377 OAK STREET 5TH FLOOR GARDEN CITY NY 11530 DREW S CROWLEY CHAIRMAN 3.00 0.00 X X 0 0 0 DANIEL E BROWN VICE CHAIR 1.00 0.00 X X 0 0 0 DONALD ABRAMS TREASURER 1.00 0.00 X X 0 0 0 DONNA BACON SECRETARY 1.00 0.00 X X 0 0 0 ROBERT G SCHWERDEL BOARD MEMBER 1.00 0.00 X 0 0 0 JUDY SANFORD GUISE BOARD MEMBER 1.00 0.00 X 0 0 0 PATRICIA PRYOR BONICA BOARD MEMBER 1.00 0.00 X 0 0 0 ALISON BRENNAN BOARD MEMBER 1.00 0.00 X 0 0 0 SYLVIA CABANA BOARD MEMBER 1.00 0.00 X 0 0 0 RICHARD CAVALLARO BOARD MEMBER 1.00 0.00 X 0 0 0 ROSANNE CAVALLARO BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN A CERRATO DMD BOARD MEMBER 1.00 0.00 X 0 0 0 APRIL INTRABARTOLA BOARD MEMBER 1.00 0.00 X 0 0 0 DOROTHY JACOBS BOARD MEMBER 1.00 0.00 X 0 0 0 ANGELA JAGGAR BOARD MEMBER 1.00 0.00 X 0 0 0 GERARD JONES BOARD MEMBER 1.00 0.00 X 0 0 0 JARED KASSCHAU BOARD MEMBER 1.00 0.00 X 0 0 0 JOSHUA LAFAZAN BOARD MEMBER 1.00 0.00 X 0 0 0 CALVIN LAWRENCE BOARD MEMBER 1.00 0.00 X 0 0 0 DONNA LEWIS BOARD MEMBER 1.00 0.00 X 0 0 0 RICHARD LIND BOARD MEMBER (AS OF 12/22) 1.00 0.00 X 0 0 0 MICHAEL MONAHAN BOARD MEMBER 1.00 0.00 X 0 0 0 JOSEPH PATELLARO BOARD MEMBER 1.00 0.00 X 0 0 0 TIMOTHY SINI BOARD MEMBER (AS OF 6/22) 1.00 0.00 X 0 0 0 DELORES V SMALLS BOARD MEMBER 1.00 0.00 X 0 0 0 CHARLES M STRAIN BOARD MEMBER 1.00 0.00 X 0 0 0 RITA THAKKAR CPA CIA BOARD MEMBER 1.00 0.00 X 0 0 0 ARAKEL TOROSIAN BOARD MEMBER 1.00 0.00 X 0 0 0 SCOTT R TREIBER BOARD MEMBER 1.00 0.00 X 0 0 0 WAYNE H WINK JR BOARD MEMBER 1.00 0.00 X 0 0 0 BRIGITTE WYNN BOARD MEMBER 1.00 0.00 X 0 0 0 JEFFREY REYNOLDS PHD CHIEF EXECUTIVE OFFICER/PRESIDENT 42.00 0.00 X 325205 0 65962 CARLA DEFRANCISCO CFO (AS OF 11/22) 46.00 0.00 X 23077 0 0 MARYANN VASSALLO CFO (UNTIL 6/17/22) 42.00 0.00 X 94134 0 9999 IRA BERKOWITZ CFO (6/22-11/22) 50.00 0.00 X 81601 0 2226 LISA BURCH VP & CHIEF OPERATING OFFICER 42.00 0.00 X 165427 0 29566 ANGELA MONTEMARANO VP & CHIEF HUMAN RESOURCES 39.00 0.00 X 116667 0 21601 SHARI LUBECK AVP CHILDREN'S BEHAVIORAL HEALTH 40.00 0.00 X 108824 0 15511 DIAN HOLT CONTROLLER 40.00 0.00 X 102628 0 21404 PETER GELFAND MEDICAL DIRECTOR 16.00 0.00 X 125365 0 0 JAYMIE KAHN-RAPP AVP HARM REDUCTION & RECOVERY 39.00 0.00 X 107876 0 29221 1250804 0 195490 7 0 1 0 NETWORK OUTSOURCE INC 135 DENTON AVENUE NEW HYDE PARK NY 11040 COMPUTER/IT SERVICES 609169 BAKER TILLY US LLP 1500 RXR PLAZA - WEST TOWER UNIONDALE NY 11556 AUDIT/TAX SERVICES 162550 OUTER COUNTY CONSTRUCTION CORP 2229 PINE AVE RONKONKOMA NY 11779 CONSTRUCTION 138515 3 29880 319972 13776222 1269004 45772 15395078 MEDICAID 624100 3338813 3338813 HEALTH HOMES 624100 905111 905111 PATIENT FEES 624100 413000 413000 SSI 624100 162955 162955 OTHER PROGRAM FEES 624100 121810 121810 16280 16280 4957969 86995 86995 15400 19256 -3856 -3856 -3856 475529 486949 16776 -11420 -16776 -28196 -28196 137383 319972 107610 29773 29773 15000 5713 9287 9287 OTHER INCOME 624100 488362 488362 VOLUNTEER EVENT REIMBURSEMENT 900099 3308 3308 TRAINING WORKSHOPS 900099 1805 1805 493475 20940525 5447588 0 97859 72739 72739 797198 797198 11822615 9919134 1474576 428905 348218 291112 48321 8785 1568196 1257509 272737 37950 1006374 769942 213196 23236 33224 12228 20996 164650 137824 21107 5719 15989 15989 1719689 1017494 657497 44698 384575 349365 32998 2212 906229 805197 88710 12322 109216 102612 5912 692 42599 42599 33722 3013 16383 14326 742355 613104 120676 8575 186805 162525 21793 2487 CLIENT ACTIVITIES 453473 407194 46279 FOOD AND CLOTHING 199514 194112 4792 610 BAD DEBT 147995 147995 STAFF DEVELOPMENT 108799 91262 10073 7464 322965 235201 79301 8463 21187139 16632161 3902255 652723 1702291 587457 502385 1903910 4449519 5441832 286023 224483 13850752 4891224 9153786 8959528 2604711 2264729 62898 62601 144469 1286216 18906082 20730756 1659880 1602993 670619 1951164 483939 1765371 2814438 5319528 X 15253551 14550729 838093 860499 16091644 15411228 18906082 20730756 X -246614 -371030 400 -63172 X 0 1 X 1 1 1 X 13043707 16843115 14316466 16425428 15395078 76023794 13043707 16843115 14316466 16425428 15395078 76023794 1745630 74278164 177743 180859 175798 75189 102395 711984 586609 248218 362247 139811 645858 1982743 78718521 22475767 0.94360 0.94290 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 140,662. 2019 AMOUNT: $ 10,680. 2020 AMOUNT: $ 45,060. 2021 AMOUNT: $ 3,443. 2022 AMOUNT: $ 488,362. EARNINGS OF AFFILIATE - 2018 AMOUNT: $ 222,580. MANAGEMENT FEE - 2019 AMOUNT: $ 47,236. GUARDIANSHIP PROGRAM - 2018 AMOUNT: $ 68,813. 2019 AMOUNT: $ 28. ALPHA TRAINING WORKSHOPS - 2019 AMOUNT: $ 37,315. 2020 AMOUNT: $ 6,280. 2021 AMOUNT: $ 8,942. 2022 AMOUNT: $ 1,805. BILINGUAL COUNSELING SVC - 2019 AMOUNT: $ 27,752. HHS STIMULUS FUND DISTRIBUTION - 2020 AMOUNT: $ 252,755. GROSS GAMING - 2018 AMOUNT: $ 38,465. 2019 AMOUNT: $ 10,570. 2020 AMOUNT: $ 4,950. 2021 AMOUNT: $ 22,870. 2022 AMOUNT: $ 15,000. GROSS FUNDRAISING - 2018 AMOUNT: $ 116,089. 2019 AMOUNT: $ 114,637. 2020 AMOUNT: $ 53,202. 2021 AMOUNT: $ 104,556. 2022 AMOUNT: $ 137,383. VOLUNTEER EVENT REIMBURSEMENT - 2022 AMOUNT: $ 3,308. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 634232 -29754 604478 431131 200400 2701 634232 431226 -95 431131 430675 551 431226 428956 1719 430675 0.36000 0.64000 0.00000 0 0 504000 504000 10033485 3042030 6991455 2500972 1313650 1187322 812295 535544 276751 8959528 OTHER ASSETS 182187 RIGHT OF USE ASSETS 1104029 1286216 LIABILITIES-DISCONTINUED OPS 608682 OPERATING LEASE LIABILITIES 1156689 1765371 X 20572762 -371030 3267 -367763 20940525 0 20940525 21190406 19256 19256 21171150 15989 15989 21187139 PART V, LINE 4: THE ORGANIZATION HAS ADOPTED AN INVESTMENT POLICY STATEMENT FOR ENDOWMENT ASSETS THAT ATTEMPTS TO PROVIDE A PREDICTABLE STREAM OF RETURNS THAT CAN BE UTILIZED TO FUND ITS PROGRAMS WHILE MAINTAINING THE PURCHASING POWER OF THE ENDOWMENT ASSETS. UNDER THIS POLICY, AS APPROVED BY THE FINANCE COMMITTEE, THE ENDOWMENT ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO ACHIEVE INVESTMENT RETURNS THAT ARE COMPETITIVE VERSUS POOLS OF ASSETS OF SIMILAR NATURE AND CIRCUMSTANCES. PART X, LINE 2: MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX PROVISIONS THAT REQUIRE ADJUSTMENT TO THE COMBINED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF FASB ACCOUNTING STANDARDS CODIFICATION NO. 740. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT FEES -15,989. RENTAL EXPENSES 19,256. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 19,256. HARVEST CELEBRATION 177422 121922 55500 37309 2409 GOLF OUTING 168391 95566 72825 64520 947 2 111542 102484 9058 2425 457355 319972 137383 101829 5781 107610 29773 15000 5630 83 1 1.00000 15000 5630 83 5713 9287 NY 0 THE ORGANIZATION NET GAMING INCOME IS BELOW THE THRESHOLD REQUIRING LICENSING. 0 0 0 0 0 1 SCHOLARSHIPS 40 72500 PART I, LINE 2: DOCUMENTATION FOR ALL GRANTS ARE MAINTAINED BY EACH RESPECTIVE PROGRAM MANAGER IN INDIVIDUAL CLIENT FILES THAT CONTAIN ALL OF THE SUPPORTING EVIDENCE THAT IS REQUIRED TO ESTABLISH ELIGIBILITY FOR ASSISTANCE IN ACCORDANCE WITH PROGRAM AND FUNDING REGULATIONS. ACADEMIC SCHOLARSHIP AWARDS ARE PAID DIRECTLY TO THE RECIPIENT BASED ON DOCUMENTATION CLIENT PROVIDES TO PROGRAM MANAGER DOCUMENTING THE SATISFACTORY COMPLETION OF A SEMESTER AFTER APPROVAL IS OBTAINED FROM THE PROGRAM MANAGER, AND/OR PRESIDENT AND CEO, CFO OR OR A MEMBER OF SENIOR MANAGEMENT. IN ADDITION, THE ORGANIZATION MAINTAINS SUBSIDIARY AND GENERAL LEDGERS AND A DATABASE FOR TRACKING GRANT FUNDING X X X X 0 0 0 0 0 0 0 0 0 JEFFREY REYNOLDS PHD CHIEF EXECUTIVE OFFICER/PRESIDENT 325205 0 0 0 0 0 17326 0 48636 0 391167 0 0 0 LISA BURCH VP & CHIEF OPERATING OFFICER 165427 0 0 0 0 0 9768 0 19798 0 194993 0 0 0 X SUPPLIES 183 45772 COST 0 0 0 0 PART I, COLUMN (B): COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 2 TRUSTEES RICHARD CAVALLARO AND ROSANNE CAVALLARO ARE RELATED, AND THEY, ALONG WITH FCA, TAKE AFFIRMATIVE STEPS TO AVOID PERCEIVED OR ACTUAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 11B THE CFO AND CEO DO A REVIEW OF THE FORM 990 AND THEN PROVIDE A COPY TO THE BOARD'S AUDIT COMMITTEE WHO REVIEWS WITH THE AGENCY'S INDEPENDENT AUDITORS AND MANAGEMENT. A COPY OF THE FORM 990 IS PROVIDED TO THE FULL BOARD BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EVERY EMPLOYEE HAS AN OBLIGATION TO AVOID ANY EMPLOYMENT, ACTIVITY, AGREEMENT, BUSINESS INVESTMENT OR INTEREST, OR OTHER SITUATION THAT COULD BE CONSTRUED AS A CONFLICT WITH THE AGENCY'S BEST INTERESTS. IF AN EMPLOYEE ENGAGES IN ANY ACTIVITY OR TRANSACTION WHICH MAY CAUSE AN ACTUAL OR PERCEIVED CONFLICT BETWEEN PERSONAL AND AGENCY INTERESTS, INFORMATION ABOUT THAT POTENTIAL CONFLICT MUST BE DISCLOSED IN ADVANCE TO THE PRESIDENT & CEO AND/OR THE CHIEF OPERATING OFFICER AS SOON AS THE EMPLOYEE BECOMES AWARE OF THE POTENTIAL CONFLICT. ANY EMPLOYEE WHO IS UNCERTAIN ABOUT WHETHER A POTENTIAL CONFLICT OF INTEREST EXISTS SHOULD CONSULT WITH THE PRESIDENT & CEO OR THE CHIEF OPERATING OFFICER. THE AUDIT COMMITTEE SHALL OVERSEE THE ADOPTION, IMPLEMENTATION OF, AND COMPLIANCE WITH ANY CONFLICT OF INTEREST POLICY OR WHISTLEBLOWER POLICY ADOPTED BY THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES' FINANCE COMMITTEE REVIEWS THE ANNUAL BUDGET AND IT IS SUBSEQUENTLY APPROVED BY THE ENTIRE BOARD. COMPENSATION FOR THE PRESIDENT/CEO IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD AND IS BASED ON ACADEMIC/PROFESSIONAL CREDENTIALS, AGENCY LONGEVITY, RELEVANT EXPERIENCE, PERFORMANCE EVALUATIONS, AVAILABILITY OF FUNDS AND COMPARATIVE DATA FROM MULTIPLE SOURCES INCLUDING NON-PROFIT SALARY SURVEYS AND THE 990'S OF SIMILARLY SITUATED ORGANIZATIONS. COMPENSATION FOR KEY EMPLOYEES IS DETERMINED BY THE PRESIDENT/CEO IN CONSULTATION WITH THE BOARD EXECUTIVE COMMITTEE AND IS BASED ON MULTIPLE FACTORS INCLUDING ACADEMIC/PROFESSIONAL CREDENTIALS, AGENCY LONGEVITY, RELEVANT EXPERIENCE, PERFORMANCE EVALUATIONS, AVAILABILITY OF FUNDS AND COMPARATIVE DATA FROM HEALTH AND HUMAN SERVICE SALARY SURVEYS. ANY MAJOR CHANGES TO THE BENEFITS PACKAGE ARE REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 FCA VALUES TRANSPARENCY AND MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. A STEWARDSHIP REPORT, SEVERAL YEAR'S WORTH OF IRS 990 FORMS AND OTHER REPORTS ARE POSTED ON OUR WEBSITE AND VIA SOCIAL MEDIA. FORM 990, PART XI, LINE 9: ADOPTION OF ASC 842 -63,172.