2025-07-17T14:41:41-05:00 2024-12-31 366055558 GRANT THORNTON LLP 757 THIRD AVE 3RD FLOOR NEW YORK NY 100172013 990 2024-01-01 112568841 UNITED CEREBRAL PALSY ASSOCIATION OF GREATER SUFFOLK INC UNIT 6312320011 250 MARCUS BOULEVARD HAUPPAUGE NY 117888845 COLLEEN CRISPINO CEO 6312320011 2025-07-17 1 0 SCOTT THOMPSETT P00741490 2125990100 2024 2025-03-06 01:10:19Z COLLEEN CRISPINO 250 MARCUS BOULEVARD HAUPPAUGE NY 11788 56630756 0 X WWW.UCP-LI.ORG X 1983 NY TO ADVANCE THE INDEPENDENCE, PRODUCTIVITY & FULL CITIZENSHIP OF PEOPLE WITH CEREBRAL PALSY. 14 14 736 6 0 0 752775 522199 55859895 54506103 203799 172519 1233222 1327217 58049691 56528038 0 0 0 0 44803821 42577919 0 0 372126 14465184 15064956 59269005 57642875 -1219314 -1114837 43946753 43103466 22720315 21782887 21226438 21320579 X THE PRIMARY EXEMPT PURPOSE OF THE ORGANIZATION IS TO PROVIDE EDUCATION, DAY TREATMENT, DAY HABILITATION, RESIDENTIAL, RESPITE, COMMUNITY HABILITATION PROGRAMS AND EMPLOYMENT SERVICES FOR PERSONS WITH DISABILITIES. 0 0 40133039 0 40930180 SEE SCHEDULE O. UCP'S RESIDENTIAL PROGRAM MAINTAINS INTERMEDIATE CARE FACILITIES ("ICFS"), INDIVIDUAL RESIDENTIAL ALTERNATIVES ("IRAS") AND RESIDENTIAL HABILITATION SERVICES. THE RESIDENTIAL PROGRAM SERVES CHILDREN AND ADULTS WITH A RANGE OF DISABILITIES FROM MODERATE TO SEVERE. SERVICES ARE PROVIDED BY A STAFF CONSISTING OF MANAGEMENT, NURSES, CLINICIANS, DIRECT SUPPORT PROFESSIONALS AND CLERICAL PERSONNEL. THE STAFF IS DEDICATED TO FURTHERING THE GROWTH AND DEVELOPMENT OF THE RESIDENTS IN THE AREAS OF SKILLS FOR DAILY LIVING, SOCIALIZATION, EDUCATION, RECREATION AND REQUIRED THERAPIES. THROUGH STAFF SUPPORT, THE RESIDENTS ARE ABLE TO INCREASE THEIR INDEPENDENCE, SENSE OF FREEDOM, OVERALL QUALITY OF LIFE AND FAMILIARITY WITH THE COMMUNITY. AS OF DECEMBER 31, 2024, UCP MAINTAINED ELEVEN ICFS AND TWENTY IRAS, ALL OF WHICH ARE LOCATED THROUGHOUT SUFFOLK COUNTY. 6185380 0 6701361 SEE SCHEDULE O. UCP'S EDUCATION PROGRAMS ADVANCE THE PHYSICAL, COGNITIVE AND EMOTIONAL GROWTH OF CHILDREN WITH DISABILITIES, AGES BIRTH TO 21 YEARS, WITH YEAR-ROUND COMPREHENSIVE PROGRAMS, SCREENINGS, EVALUATIONS, THERAPIES, HOME/CENTER-BASED INSTRUCTION, FAMILY TRAINING AND SUPPORT GROUPS AND ASSISTED TECHNOLOGY SERVICES. THE EARLY INTERVENTION PROGRAM IS DESIGNATED FOR CHILDREN FROM BIRTH THROUGH TWO YEARS OF AGE AND THEIR FAMILIES. THIS PROGRAM PROVIDES INFANT AND EARLY CHILDHOOD SERVICES TO MAXIMIZE STRENGTHS AND MINIMIZE WEAKNESSES IN A CHILD'S OVERALL DEVELOPMENT. SERVICES ARE AVAILABLE IN THE HOME AS WELL AS AT UCP'S EDUCATION CENTER. THE PRE-SCHOOL PROGRAM IS FOR CHILDREN FROM THREE TO FIVE YEARS OLD, AND THE SCHOOL AGE PROGRAM IS FOR YOUNG PEOPLE AGE FIVE TO TWENTY-ONE, WITH MULTIPLE DISABILITIES. BOTH PROGRAMS ARE FUNDED BY THE NEW YORK STATE EDUCATION DEPARTMENT. UCP OPERATES TWO CLASSROOMS FOR THE PRE-SCHOOL PROGRAM AND SEVEN FOR THE SCHOOL AGE PROGRAM. THESE CLASSES ARE LOCATED AT UCP'S EDUCATION CENTER. 2323845 0 2520005 SEE SCHEDULE O. THE DAY TREATMENT PROGRAM STRIVES TO INCREASE THE INDEPENDENCE OF INDIVIDUALS WITH DISABILITIES WHO ARE OVER 21 YEARS OF AGE (SENIOR CITIZENS INCLUDED) BY PROVIDING LIFE ENRICHMENT PROGRAMS AND PREPARATORY SERVICES FOR POSSIBLE WORK ACTIVITIES.THE DAY TREATMENT PROGRAM SERVES APPROXIMATELY 69 ADULTS, AMBULATORY AND NON-AMBULATORY, WITH DEVELOPMENTAL DISABILITIES SUCH AS AUTISM, EPILEPSY, MENTAL RETARDATION, NEUROLOGICAL SYMPTOMS AND CEREBRAL PALSY. 4492198 0 4354557 IN ADDITION TO UCP'S THREE LARGEST PROGRAM ACTIVITIES, IT ALSO PROVIDES THE FOLLOWING SERVICES TO DEVELOPMENTALLY DISABLED INDIVIDUALS: DAY HABILITATION, RESPITE PROGRAMS, EMPLOYMENT SERVICES AND COMMUNITY HABILITATION.THE DAY HABILITATION PROGRAM ASSISTS INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES TO ACQUIRE INDEPENDENT LIVING SKILLS THROUGH ACTIVITIES THAT ARE BOTH FACILITY AND COMMUNITY BASED. THE HAUPPAUGE CENTER IS CERTIFIED FOR 123 INDIVIDUALS.RESPITE SERVICES AT UCP PROVIDE RELIEF TO INDIVIDUALS WHO ARE RESPONSIBLE FOR THE PRIMARY CARE AND SUPPORT OF AN INDIVIDUAL WITH A DEVELOPMENTAL DISABILITY. UCP PROVIDES RESPITE SERVICES BOTH IN AND OUT OF THE HOME AND OPERATES PROGRAMS SEVEN DAYS A WEEK DURING THE DAY, EVENINGS AND OVERNIGHT HOURS.UCP'S COMMUNITY HABILITATION PROGRAM IS A NEW YORK STATE OFFICE FOR PERSONS WITH DEVELOPMENTAL DISABILITIES ("OPWDD") WAIVER SERVICE THAT CONSISTS OF SERVICES DESIGNED TO ASSIST INDIVIDUALS IN ACQUIRING, RETAINING, AND IMPROVING THE SELF-HELP, SOCIALIZATION, AND ADAPTIVE SKILLS NECESSARY TO RESIDE SUCCESSFULLY IN HOME AND COMMUNITY-BASED SETTINGS.UCP'S EMPLOYMENT SERVICES PROVIDE EVALUATION, TRAINING AND JOB PLACEMENT IN COMPETITIVE OR SUPPORTED EMPLOYMENT. THE POPULATION INCLUDES INDIVIDUALS WITH PHYSICAL DISABILITIES, DEVELOPMENTAL DISABILITIES, LEARNING DISABILITIES AND TRAUMATIC HEAD INJURIES.THE TOTAL REVENUE AND EXPENSES ATTRIBUTABLE TO UCP'S OTHER PROGRAMMATIC ACTIVITIES, AS IDENTIFIED IN PART III, LINE 4(D) IS AS FOLLOWS: 4492198 0 4354557 53134462 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 39 0 1 736 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NY X KATHLEEN FRIGIOLA 6312320011 250 MARCUS BOULEVARD HAUPPAUGE NY 117888845 KIM M SMITH REC. SEC. & V. CHAIR, POL. & COMPL. 1.00 0.00 X X 0 0 0 THOMAS PFUNDSTEIN CHAIR 1.00 1.00 X X 0 0 0 THOMAS LOWENBERG VICE CHAIR, FINANCE / TREASURER 1.00 1.00 X X 0 0 0 ROBERT BERNARD VICE CHAIR, AUDIT & COMPENSATION 1.00 1.00 X 0 0 0 JAVIER EVANS VICE CHAIR, MEMBERSHIP & DEVELOPMENT 1.00 0.00 X 0 0 0 LAWRENCE LEVY BOARD MEMBER 1.00 0.00 X 0 0 0 PATRICK EGAN BOARD MEMBER 1.00 1.00 X 0 0 0 STEPHEN LOURO BOARD MEMBER 1.00 0.00 X 0 0 0 ANDREW F CORRADO BOARD MEMBER 1.00 0.00 X 0 0 0 PATRICIA TUTIVEN BOARD MEMBER 1.00 0.00 X 0 0 0 DR ERICA BEAUPLAN BOARD MEMBER 1.00 0.00 X 0 0 0 SABRINA BIVONA BOARD MEMBER 1.00 0.00 X 0 0 0 EDWARD LEVINE BOARD MEMBER 1.00 0.00 X 0 0 0 RICHARD C TAVAREZ BOARD MEMBER 1.00 0.00 X 0 0 0 COLLEEN CRISPINO PRESIDENT & CEO 37.50 1.00 X 317620 0 18090 KATHLEEN FRIGIOLA CFO 37.50 1.00 X 222131 0 27997 NARJIS ZAIDI DIRECTOR OF RESIDENTIAL SVCS. 37.50 0.00 X 151869 0 23573 ALISA CHARLES DIRECTOR OF NURSING 37.50 0.00 X 140619 0 7003 STEPHANIE BELL-VEGA LICENSED PRACTICAL NURSE 37.50 0.00 X 150304 0 18631 KARI AMPOFO LICENSED PRACTICAL NURSE 37.50 0.00 X 139175 0 21069 DONALD ANTWI LICENSED PRACTICAL NURSE 37.50 0.00 X 152292 0 20507 1274010 0 136870 30 0 1 0 ACCESS STAFFING LLC 25 MELVILLE PARK ROAD MELVILLE NY 11747 TEMP STAFFING 555510 EMPRO STAFFING LLC 1418 65TH STREET BROOKLYN NY 11219 TEMP STAFFING 497552 2 408497 113702 522199 RESIDENTIAL PROGRAM 623990 40930180 40930180 EDUCATIONAL SERVICES 611710 6701361 6701361 DAY HABILITATION 900099 2936989 2936989 DAY TREATMENT 900099 2520005 2520005 EMPLOYMENT SERVICES 900099 912193 912193 505375 505375 54506103 172519 172519 1321690 0 1321690 1321690 1321690 108245 408497 102718 5527 5527 56528038 54506103 0 1499736 593803 593803 30494129 28290690 1943720 259719 728472 686673 38250 3549 7256330 6843671 377715 34944 3505185 3304063 184046 17076 92437 54223 38214 106000 106000 5748039 5648286 99753 513412 472925 30453 10034 2282502 2195057 83094 4351 46295 45124 1161 10 34212 6135 19838 8239 299022 299022 1334744 1282065 52122 557 857959 839369 17497 1093 LOCAL TRANSPORTATION 1065546 1058127 6880 539 FOOD & CLIENT ALLOWANCE 900140 900140 THERAPEUTIC & DIAGNOST. 864172 864172 PRINTING & PHOTOGRAPHY 317714 87350 223539 6825 602762 257370 320202 25190 57642875 53134462 4136287 372126 6543627 4629107 11323126 11265657 564987 653609 50635997 38063636 12345800 12572361 9897655 11106633 3271558 2876099 43946753 43103466 5411127 5520630 1827954 1815818 6472295 5508309 301839 381154 923847 661760 7783253 7895216 22720315 21782887 X 21226438 21320579 21226438 21320579 43946753 43103466 -1114837 1208978 0 X 0 1 X 1 1 1 X 48095439 55450541 58573262 56612670 55028302 273760214 48095439 55450541 58573262 56612670 55028302 273760214 273760214 1387224 1315449 1361245 1509555 1494209 7067682 46086 131970 167574 103512 108245 557387 281385283 0.97290 0.97210 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING EVENTS - 2020 AMOUNT: $ 46,086. 2021 AMOUNT: $ 61,505. 2022 AMOUNT: $ 167,574. 2023 AMOUNT: $ 103,512. 2024 AMOUNT: $ 108,245. MISCELLANEOUS - 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 70,465. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. 2024 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 6304325 6304325 36491161 31288295 5202866 7840511 6775341 1065170 12572361 RIGHTS OF USE ASSETS 1259683 RESTRICTED CASH 1161223 DUE FROM AFFILIATE 74039 FUND HELD FOR THE BENEFIT OF OTHERS 381154 2876099 CONTINGENCY FUND 5700000 DUE TO SSI & OTHERS 108538 OPERATING LEASE LIABILITY 806058 RETRO RATE & CAPITAL ADJUSTMENT 1280620 7895216 X 57737016 1208978 1208978 56528038 0 56528038 57642875 0 57642875 0 57642875 PART IV, LINE 2B: UNITED CEREBRAL PALSY ASSOCIATION OF GREATER SUFFOLK HOLDS MONEY WITHIN THE UCP COMMUNITY TRUST ON BEHALF OF THE INDIVIDUALS THAT PARTICIPATE IN THE VARIOUS PROGRAMS OFFERED BY THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. THE ORGANIZATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT WAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2024. FORM 990, SCHEDULE D, PARTS XI & XII UNITED CEREBRAL PALSY ASSOCIATION OF GREATER SUFFOLK, INC. FILES A CONSOLIDATED AUDITED FINANCIAL STATEMENT WITH ITS SUBSIDIARY, COMMUNITY PROGRAMS CENTER OF LONG ISLAND, INC. THE ASSOCIATION'S PART XI & XII RECONCILIATION RECONCILES BACK TO THE ASSOCIATION'S PROFIT AND LOSS DATA IN THE FINANCIAL STATEMENTS AND DOES NOT TAKE INTO ACCOUNT ITS SUBSIDIARY'S DATA AS EACH ORGANIZATION'S FINANCIAL OPERATIONS ARE IDENTIFIED SEPARATELY BEFORE CONSOLIDATION. GOLF EVENTS 145264 100264 45000 19887 7776 DINNER DANCE 188733 155568 33165 33460 4298 10658 3 182745 152665 30080 11281 7590 7768 516742 408497 108245 64628 11888 26202 102718 5527 X X X 0 0 0 0 0 0 0 1 0 COLLEEN CRISPINO PRESIDENT & CEO 283081 0 20000 0 14539 0 15600 0 2490 0 335710 0 0 0 KATHLEEN FRIGIOLA CFO 211951 0 10000 0 180 0 11258 0 16739 0 250128 0 0 0 NARJIS ZAIDI DIRECTOR OF RESIDENTIAL SVCS. 150345 0 0 0 1524 0 7647 0 15926 0 175442 0 0 0 DONALD ANTWI LICENSED PRACTICAL NURSE 150938 0 1150 0 204 0 7588 0 12919 0 172799 0 0 0 STEPHANIE BELL-VEGA LICENSED PRACTICAL NURSE 148592 0 1150 0 562 0 4508 0 14123 0 168935 0 0 0 KARI AMPOFO LICENSED PRACTICAL NURSE 137801 0 1150 0 224 0 6958 0 14111 0 160244 0 0 0 PART I, LINE 7 IN CALENDAR YEAR 2024, THE BOARD OF DIRECTORS APPROVED A DISCRETIONARY BONUS FOR THE PRESIDENT & CEO, COLLEEN CRISPINO, AND CFO, KATHLEEN FRIGIOLA FOR MEETING CERTAIN PERFORMANCE BASED OBJECTIVES. THE INDIVIDUALS DID NOT HAVE ANY INPUT INTO THE AWARDING OF THIS BONUS. A TOWN OF ISLIP IDA-SERIES - 2013 112656874 464747AD6 2013-10-01 14986000 REFINANCE OF CONSTRUCTION 0 0 0 A 9235854 14986000 150580 642250 14193170 2013 0 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 1 0 1 MANUFACTURERS & TRADE 18.000000000000 1 0 0 0 0 A 1 SCHEDULE K, PART IV, LINE 2C THE ORGANIZATION CONFIRMED WITH ITS BOND COUNSEL THAT THERE IS NOT NOW, NOR HAS THERE EVER BEEN, ANY REBATE DUE ON ITS BONDS. FORM 990, PART VI, SECTION B, LINE 11B 990 REVIEW PROCESS THE ASSOCIATION'S FORM 990 WAS PREPARED BY A NATIONALLY RENOWNED ACCOUNTING FIRM IN CONJUNCTION WITH THE ASSOCIATION'S FINANCIAL DEPARTMENT. THE BOARD OF DIRECTORS MEMBERS WILL EITHER REVIEW THE DRAFT 990 AT A SCHEDULED MEETING OR IF THERE IS NO SCHEDULED MEETING, A COPY OF THE DRAFT 990 WILL BE EMAILED TO ALL BOARD OF DIRECTORS MEMBERS FOR THEIR REVIEW PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY ENFORCEMENT & MONITORING EACH OFFICER, DIRECTOR, TRUSTEE AND KEY EMPLOYEE OF UNITED CEREBRAL PALSY ASSOCIATION ("UCP") IS REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE BY VIRTUE OF THEIR EMPLOYMENT, BOARD SERVICE, OR POSITION WITH THE UCP. UCP MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH AN ANNUAL QUESTIONNAIRE/DISCLOSURE STATEMENT THAT IS DISTRIBUTED TO THESE INDIVIDUALS. POTENTIAL CONFLICTS ARE INVESTIGATED IMMEDIATELY. FORM 990, PART VI, SECTION B, LINE 15 PROCESS FOR DETERMINING COMPENSATION THE ASSOCIATION UNDERTAKES A THOROUGH PROCESS TO ENSURE THAT THE EXECUTIVE COMPENSATION IT PAYS TO ITS TOP MANAGEMENT OFFICIAL AND ALL OF ITS OFFICERS AND KEY EMPLOYEES OF ORGANIZATION IS REASONABLE GIVEN THE MARKET IN WHICH THE ASSOCIATION OPERATES. IN RELEVANT PART, THE BOARD OF DIRECTORS HAS ESTABLISHED A COMPENSATION COMMITTEE OF INDEPENDENT PERSONS THAT HAVE NO PERSONAL INTEREST IN THE PROPOSED COMPENSATION AGREEMENT. THE COMPENSATION COMMITTEE CONTRACTS WITH A COMPENSATION CONSULTANT TO COMPLETE A MARKET ASSESSMENT AND COMPETITIVE POSITION ANALYSIS FOR THE ASSOCIATION'S TOP EXECUTIVES. EVERY YEAR, THE COMPENSATION CONSULTANT UTILIZES COMPARABILITY AND BENCHMARKING SURVEYS TO ENSURE THAT UCP COMPENSATES IT EXECUTIVES COMMENSURATE WITH THE MARKET. THE COMPENSATION COMMITTEE WILL THEN SET THE COMPENSATION FOR THE RELEVANT EXECUTIVE. FORM 990, PART VI, SECTION C, LINE 19 PUBLIC DISCLOSURE OF DOCUMENTS THE TAXPAYER MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS. THE FORM 990 IS LIKEWISE PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION. THE COMMUNITY PROGRAMS CENTER OF LI INC 2210 SMITHTOWN AVE RONKONKOMA NY 11779 112539861 DAY CARE NY 501(C)(3) LINE 7 N/A 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0