2021-04-20T15:45:20-05:00 2020-06-30 113518842 MARKS PANETH LLP 685 THIRD AVENUE NEW YORK NY 10017 990 2019-07-01 112030172 YOUNG ADULT INSTITUTE INC YOUN 2122736100 220 EAST 42ND STREET NEW YORK NY 10017 GEORGE CONTOS CEO 2122736100 2021-04-16 1 MAGDALENA M CZERNIAWSKI P00535099 2125038800 2021-04-16 2019 2022-09-23 18:48:47Z YAI GEORGE CONTOS 220 EAST 42ND STREET NEW YORK NY 10017 206312724 0 X WWW.YAI.ORG X 1957 NY YAI'S MISSION IS TO EMPOWER PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (I/DD) TO LIVE THE LIVES THEY TRULY DESIRE. WE PROVIDE A WIDE RANGE OF SUPPORTS AND SERVICES THAT ARE PERSON CENTERED AND PERSON DIRECTED. BY SEEING BEYOND DISABILITIES, WE PROMOTE OPPORTUNITIES FOR PEOPLE WITH I/DD TO LIVE, LOVE, WORK, AND LEARN IN THEIR COMMUNITIES. OUR SUPPORTS AND SERVICES COVER THE LIFESPAN AND INCLUDE RESIDENTIAL OPPORTUNITIES, DAY SERVICES, EMPLOYMENT SERVICES, COMMUNITY HABILITATION, FAMILY SUPPORT PROGRAMS, THERAPIES, RESPITE, AND RECREATION. 10 8 4224 36 3966427 0 1857295 3996164 180727325 190886666 8775708 498876 5465092 8110742 196825420 203492448 0 0 0 0 132060265 143083813 0 0 686799 56583330 60307572 188643595 203391385 8181825 101063 114717281 134359406 80192163 99761650 34525118 34597756 X YAI'S MISSION IS TO EMPOWER PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (I/DD) TO LIVE THE LIVES THEY TRULY DESIRE. WE PROVIDE A WIDE RANGE OF SUPPORTS AND SERVICES THAT ARE PERSON CENTERED AND PERSON DIRECTED. BY SEEING BEYOND DISABILITIES, WE PROMOTE OPPORTUNITIES FOR PEOPLE WITH I/DD TO LIVE, LOVE, WORK, AND LEARN IN THEIR COMMUNITIES. OUR SUPPORTS AND SERVICES COVER THE LIFESPAN AND INCLUDE RESIDENTIAL OPPORTUNITIES, DAY SERVICES, EMPLOYMENT SERVICES, COMMUNITY HABILITATION, FAMILY SUPPORT PROGRAMS, THERAPIES, RESPITE, AND RECREATION. 0 0 108507732 111467857 RESIDENTIAL SERVICES - WE PROVIDE RESIDENTIAL SERVICES TO PEOPLE IN SETTINGS THAT REFLECT THEIR DESIRES AND NEEDS. WE OPERATE GROUP HOMES THAT PROVIDE 24-HOUR SUPERVISION AS WELL AS APARTMENTS FOR THOSE WHO ARE MORE INDEPENDENT AND REQUIRE LESS SUPPORTS. WE AIM TO HAVE PEOPLE WITH I/DD LIVE IN THE LEAST RESTRICTIVE SETTING POSSIBLE AND SUPPORT THEM WITH INDEPENDENT LIVING. 58576796 67070437 DAY AND COMMUNITY SERVICES - DAY HABILIATION OFFERS INDIVIDUALIZED AND GROUP ACTIVITIES DESIGNED TO TEACH LIFE SKILS, BUILD RELATIONSHIPS, PROMOTE INDEPENDENCE AND PROVIDE ENGAGEMENT IN THE COMMUNITY. IN ADDITION, TRAINED SPECIALISTS PROVIDE INDIVIDUALIZED SKILLS TRAINING IN THE HOME AND THE COMMUNITY. FOCUS IS ON A PERSON'S STRENGTHS AND CRITICAL SKILLS FOR DEVELOPMENT, INCLUDING BUILDING SKILLS AND INDEPENDENCE IN THE AREAS OF SELF CARE, SOCIAL SKILLS DEVELOPMENT, MONEY MANAGEMENT, LIFE SAFETY, HOUSEHOLD TASKS, ENJOYING THE COMMUNITY, AND JOB SUCCESS. 7810110 7965178 CLINICAL PROGRAMS - YAI OPERATES ARTICLE 16 CLINICS WHICH PROVIDE PSYCHOLOGICAL TESTING AND EVALUATIONS, MENTAL HEALTH SERVICES, NUTRITION, AND OCCUPATIONAL, PHYSICAL, AND SPEECH THERAPIES. 2504264 2074448 EMPLOYMENT INITIATIVE SERVICES - HELP PEOPLE WITH DEVELOPMENTAL AND LEARNING DISABILITIES PREPARE FOR AND FIND EMPLOYMENT OPPORTUNITIES IN THEIR COMMUNITIES. THROUGH INDIVIDUAL AND GROUP EMPLOYMENT COUNSELING, EMPLOYMENT SERVICES PROVIDES EDUCATION ON HOW TO BUILD A RESUME, TO DEVELOP INTERVIEWING SKILLS, TO LEARN HOW TO CONDUCT ONESELF ON THE JOB, AND GAIN NEW EMPLOYMENT SKILLS THROUGH INTERNSHIPS IN RETAIL, OFFICE SERVICES, MAINTENANCE AND OTHER WORK SETTINGS IN THE COMMUNITY. 6220169 OTHER PROGRAMS 2504264 8294617 177398902 1 1 0 1 0 0 0 0 0 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 1 0 1 0 0 0 0 1 1 1 0 0 1 623 0 1 4224 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 10 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X KEVIN CAREY - CFO 2122736100 220 EAST 42ND STREET NEW YORK NY 10001 ALINA RAMOS TRUSTEE 1.00 1.00 X 0 0 0 DAVID B STAFFORD VICE CHAIR 1.00 1.00 X X 0 0 0 ELIOT P GREEN ESQ TRUSTEE 1.00 1.00 X 0 0 0 JANE LEVINE TRUSTEE (OUTGOING) 1.00 1.00 X 0 0 0 JEFFERY A MORDOS CHAIR 1.00 1.00 X X 0 0 0 JEFFREY LIEBERMAN ESQ SECRETARY 1.00 1.00 X X 0 0 0 JOHN RUFER TRUSTEE 1.00 1.00 X 0 0 0 KEVIN HOGAN TREASURER 1.00 1.00 X X 0 0 0 LEE ALEXANDER TRUSTEE 1.00 1.00 X 0 0 0 LEWIS LINDENBERG ESQ TRUSTEE 1.00 1.00 X 0 0 0 RICHARD PAUL ROSENBAUM TRUSTEE 1.00 1.00 X 0 0 0 GEORGE CONTOS ESQ CEO 35.50 4.50 X 723779 0 115250 KEVIN CAREY CFO 28.50 11.50 X 341944 0 75954 ANTHONY OTTRANDO CHIEF HR OFFICER 40.00 X 288772 0 68001 MARIE CAVALLO CHIEF QUALITY, COMPLIANCE, & ETHICS OFFICER 40.00 X 205239 0 37475 PETER TABACK CHIEF ENGAGEMENT & EXTERNAL AFFAIRS OFFICER 40.00 X 200476 0 19590 RAVI DAHIYA CHIEF PROGRAM OFFICER 40.00 X 288481 0 52607 RUSSELL S MINESS CORPORATE COUNSEL 40.00 X 192301 0 34359 2240992 0 403236 53 0 1 0 COLLABORATIVE SOLUTIONS LLC 11190 SUNRISE VALLEY DR SUITE 110 RESTON VA 20191 IT SERVICES 2453669 VASSALOTTI ASSOC ARCHIT LLP 66 POWERHOUSE ROAD ROSLYN HEIGHTS NY 11577 ARCHITECTURAL FIRM 417487 AKERMAN LLP 666 FIFTH AVENUE 20TH FLOOR NEW YORK NY 10103 LEGAL SERVICES 369154 CLIFTON BUDD & DEMARIA LLP 350 FIFTH AVENUE 61ST FLOOR NEW YORK NY 10118 LEGAL SERVICES 266917 BEACON PROTECTION GROUP LLC 41 VREELAND AVENUE TOTOWA NJ 07512 MONITORING SERVICES 233167 14 70336 3925828 41339 3996164 RESIDENTIAL SERVICES 623990 111467857 111467857 DAY AND COMMUNITY SERVICES 900099 67070437 67070437 CLINICAL SERVICES 621400 7965178 7965178 OTHER PROGRAM SERVICES 900099 2308746 2308746 EMPLOYMENT SERVICES 900099 2074448 2074448 190886666 395895 395895 250975 0 250975 250975 250975 2875390 2772409 102981 102981 102981 29784 70336 47867 -18083 -18083 MANAGEMENT SERVICE FEES 561000 3966427 3966427 RETIREMENT FORFEITURES 900099 2000914 2000914 CONSULTING INCOME 900099 985856 985856 924653 924653 7877850 203492448 194798089 3966427 731768 1378710 1378710 112502892 101632162 10525906 344824 1473792 1256139 205698 11955 15712443 14206258 1457279 48906 12015976 10750487 1228944 36545 1209852 124319 1085533 169335 169335 104927 104927 66619 66619 4472074 3549722 916005 6347 3803689 2238640 1549440 15609 3427772 1366832 2055428 5512 12732981 10980985 1751996 12035068 11919413 114835 820 2351501 1367715 983786 4077278 3666033 411245 2689790 2576247 113543 PRGM. RECR. & SUPPLIES 5274453 5182697 87936 3820 REPAIRS & MAINTENANCE 3156471 3024974 131497 FOOD 3035792 3035561 231 STAFF DEVELOPMENT 895688 432485 460870 2333 804282 88233 505921 210128 203391385 177398902 25305684 686799 9068076 2697007 2021911 6830969 48217 1524214 41462745 45194198 5379520 5950879 127700520 78454210 41829121 49246310 10702934 11339562 538971 503893 3665786 11072374 114717281 134359406 21451896 27700185 958452 2661906 39108803 54074087 18673012 15325472 80192163 99761650 X 33832909 33142675 692209 1455081 34525118 34597756 114717281 134359406 X 101063 363994 -392418 X X 0 1 X 1 0 X 2359903 1436320 1831078 1857295 3996164 11480760 170400687 169927603 172746167 180534339 190886666 884495462 172760590 171363923 174577245 182391634 194882830 895976222 780 199 14734 20581 22445 58739 0 780 199 14734 20581 22445 58739 895917483 93427 93412 313020 1015485 646870 2162214 93427 93412 313020 1015485 646870 2162214 156524 0 156524 480373 422884 334942 1127521 3875825 6241545 173334390 171880219 175381731 184534640 199405525 904536505 0.99050 0.99040 0.00240 0.00210 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: FUNDRAISING - 2015 AMOUNT: $ 3,412. 2016 AMOUNT: $ 23,712. 2017 AMOUNT: $ 33,520. 2018 AMOUNT: $ 63,115. 2019 AMOUNT: $ 29,784. MISCELLANEOUS - 2015 AMOUNT: $ 476,961. 2016 AMOUNT: $ 399,172. 2017 AMOUNT: $ 168,139. 2018 AMOUNT: $ 75,178. 2019 AMOUNT: $ 28,979. INSURANCE REIMBURSEMENT - 2017 AMOUNT: $ 133,283. 2018 AMOUNT: $ 694,581. 2019 AMOUNT: $ 307,649. BUS TRANSPORTATION - 2018 AMOUNT: $ 24,740. 2019 AMOUNT: $ 20,500. TICKET SALES - 2018 AMOUNT: $ 149,781. 2019 AMOUNT: $ 163,533. REGISTRATION FEES - 2018 AMOUNT: $ 91,918. 2019 AMOUNT: $ 48,836. SALES - 2018 AMOUNT: $ 28,208. SELF DIRECTION - 2019 AMOUNT: $ 11,880. CLINIC - PREVOC - 2019 AMOUNT: $ 15,348. RESIDENTIAL - 2019 AMOUNT: $ 3,591. OTHER ADMIN - 2019 AMOUNT: $ 320,158. RETIREMENT FORFEITURES - 2019 AMOUNT: $ 2,000,914. CONSULTING INCOME - 2019 AMOUNT: $ 924,653. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 104927 0 0 104927 0 PART II-B, LINE 1: THE ORGANIZATION LOBBIES NEW YORK STATE AND NEW YORK CITY OFFICIALS FOR BUDGET FUNDING INITIATIVES AND TO SUPPORT DEVELOPMENTAL DISABILITIES ISSUES. 1 3142734 2714295 2455189 3401840 0 11772584 11772584 64547070 50583911 13963159 25782106 15059410 10722696 16090071 12810889 3279182 9508689 9508689 49246310 SECURITY DEPOSITS 492905 DEBT SERVICE RESERVE 2870580 DUE FROM NETWORK AGENCIES 7708889 11072374 DUE TO FUNDING SOURCES 4026113 OTHER LIABILITIES 8811280 ACCRUED PENSION 1222329 DEFERRED RENT 1265750 15325472 X 240285363 363994 36428921 36792915 203492448 0 203492448 239431883 36536301 36536301 202895582 495804 495804 203391386 PART X, LINE 2: YAI BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2020 IN ACCORDANCE WITH ACCOUNTING STANDARD CODIFICATION ("ASC") TOPIC 740, "INCOME TAXES," WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ENTITIES' REVENUE 40,510,031. CONSOLIDATING ELIMINATION -3,192,888. BENEFIT OBLIGATION IN EXCESS OF PLAN ASSETS -392,418. EXPENSES NETTED WITH REVENUE -285,836. INDIRECT FUNDRAISING EXPENSES -209,968. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ENTITIES' EXPENSES 39,729,189. CONSOLIDATING ELIMINATION -3,192,888. PART XII, LINE 4B - OTHER ADJUSTMENTS: INDIRECT FUNDRAISING EXPENSES 209,968. EXPENSES NETTED WITH REVENUE 285,836. PART IV, LINE 2B: IN 1997, YAI ESTABLISHED TWO COMMUNITY TRUSTS THAT PROVIDE FAMILIES WITH THE ASSURANCE AND SECURITY OF KNOWING THAT THEIR FAMILY MEMBERS WITH INTELLECTUAL AND DEVELOPMENT DISABILITIES WILL BE PROVIDED FOR, EVEN IF THEY ARE NO LONGER AVAILABLE TO CARE FOR THEM. THE PROGRAM WILL ASSURE THAT A FAMILY MEMBER WITH INTELLECTUAL AND DEVELOPMENT DISABILITIES WILL RECEIVE SUPPLEMENTAL CARE AND SERVICES WHILE RETAINING PUBLIC BENEFITS. CONSUMER BANK ACCOUNTS ARE MAINTAINED BY THE INDIVIDUAL PROGRAMS WHERE THE CONSUMER RESIDES. EACH CONSUMER HAS A BANK LEDGER AND AN IN-HOUSE LEDGER. THE BANK LEDGER RECORDS ALL THE DEPOSITS AND WITHDRAWALS THAT TAKE PLACE IN THE ACCOUNT. THE IN-HOUSE LEDGER PROVIDES THE DETAIL ON HOW CONSUMKER SPENDS MONEY THAT IS WITHDRAWN FROM THEIR ACCOUNT. GOLF TOURNAMENT 100120 70336 29784 37371 3200 3100 4196 100120 70336 29784 37371 3200 3100 4196 47867 -18083 X X X X X 0 1 0 0 0 0 0 1 0 GEORGE CONTOS ESQ CEO 454355 0 150000 0 119424 0 84249 0 31001 0 839029 0 110886 0 KEVIN CAREY CFO 296806 0 0 0 45138 0 68627 0 7327 0 417898 0 44535 0 ANTHONY OTTRANDO CHIEF HR OFFICER 226938 0 0 0 61834 0 57572 0 10429 0 356773 0 58072 0 MARIE CAVALLO CHIEF QUALITY, COMPLIANCE, & ETHICS 203787 0 0 0 1452 0 13190 0 24285 0 242714 0 0 0 PETER TABACK CHIEF ENGAGEMENT & EXTERNAL AFFAIRS 199970 0 0 0 506 0 11489 0 8101 0 220066 0 0 0 RAVI DAHIYA CHIEF PROGRAM OFFICER 225976 0 0 0 62505 0 50484 0 2123 0 341088 0 54962 0 RUSSELL S MINESS CORPORATE COUNSEL 183962 0 0 0 8339 0 28524 0 5835 0 226660 0 8096 0 PART I, LINE 4B GEORGE CONTOS AND KEVIN CAREY RECEIVED A CONTRIBUTION OF $76,096 AND $62,014 RESPECTIVELY IN A NON-QUALIFIED PLAN, AND IT IS REPORTED IN COLUMN (C). THE FOLLOWING INDIVIDUALS RECEIVED A DISTRIBUTION FROM A NON-QUALIFIED PLAN: GEORGE CONTOS: $110,886 KEVIN CAREY: $44,535 ANTHONY OTTRADO: $58,072 RAVI DAHIYA: $54,962 RUSSELL MINESS: $8,096. PART I, LINE 7 THE AMOUNT ON SCHEDULE J, PART II REPRESENTS BONUS PAID. THE CEO'S BONUS IS APPROVED BY THE BOARD EXECUTIVE COMPENSATION COMMITTEE AND THE FULL BOARD. PART II, COLUMN B(III) GEORGE CONTOS, CEO, AND RAVI DAHIYA, CPO, INCLUDE PERSONAL USE OF THE ORGANIZATION'S CAR. THAT AMOUNT IS INCLUDED ON PART II, COLUMN B(III). A DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 649905T63 2010-06-30 13087712 ACQUIRING, RENOVATING AND EQUIPPING FACILITIES 0 1 1 B DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 6499074Z2 2015-02-11 7543443 ACQUIRING, RENOVATING AND EQUIPPING FACILITIES 0 1 1 C DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 64990BVQ3 2016-02-10 9421406 ACQUIRING, RENOVATING AND EQUIPPING FACILITIES 0 1 1 D DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 64990GFC1 2018-08-15 2140015 ACQUIRING, RENOVATING AND EQUIPPING FACILITIES 0 1 1 A 8625000 13087712 492000 261734 12333978 2010 0 0 1 1 B 5775000 7543443 703499 150869 6689075 2015 1 0 1 1 C 1645000 9421406 376636 188428 8856342 2016 0 0 0 1 D 60000 2140014 67836 42800 2029378 0 0 0 0 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 D 0 0 0 0 0 0 1 A 0 1 0 1 0 0 0 0 1 B 0 1 0 1 0 0 0 0 1 C 0 1 0 1 0 0 0 0 1 D 0 1 0 1 0 0 0 0 1 A 1 B 1 C 1 D 1 A DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 64990GKN1 2019-04-10 6381944 ACQUIRING, RENOVATING AND EQUIPPING FACILITIES 0 1 1 B DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 64990GKN1 2020-04-25 8964441 ACQUIRING, RENOVATION AND EQUIPPING FACITILITES 0 1 1 A 90000 6381994 205335 127640 6049019 0 0 0 1 B 8964441 271505 179289 8513647 0 0 0 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 1 0 1 0 0 0 0 1 B 0 1 0 1 0 0 0 0 1 A 1 B 1 DANIEL STAFFORD FAMILY MEMBER OF DAVID B. STAFFORD, VICE CHAIR. 5528 DANIEL STAFFORD IS AN EMPLOYEE OF THE ORGANIZATION AND HAS A FAMILY RELATIONSHIP WITH THE ORGANIZATION'S TRUSTEE, DAVID B. STAFFORD. 0 JENNA GREEN FAMILY MEMBER OF ELIOT P. GREEN, TRUSTEE. 67502 JENNA GREEN IS AN EMPLOYEE OF THE ORGANIZATION AND HAS A FAMILY RELATIONSHIP WITH THE ORGANIZATION'S TRUSTEE, ELIOT P. GREEN. 0 X 143 41339 FMV 0 0 1 PART I, COLUMN (B): THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF ITEMS CONTRIBUTED. PART I, LINE 32B: YOUNG ADULT INSTITUTE, INC. HIRES UBS TO SELL CONTRIBUTIONS THAT ARE RECEIVED IN THE FORM OF PUBLICLY TRADED SECURITIES. THE DONOR FIRST INFORMS THEIR BROKER TO TRANSFER THE SHARES TO UBS USING INSTRUCTIONS PROVIDED BY YAI. ONCE THE SHARES ARE RECEIVED, A NOTIFICATION IS SENT TO YAI AND A REQUEST TO SELL IS MADE. YAI IS NOTIFIED OF THE DATE OF RECEIPT, FMV, SALE DATE AND PROCEEDS FROM THE STOCK CONTRIBUTION. FORM 990, PART VI, SECTION B, LINE 11B YAI EXECUTIVE MANAGEMENT WORKS WITH THE AUDIT FIRM AND OUTSIDE COUNSEL TO PREPARE THE DRAFT 990 FOR BOARD REVIEW. A COPY OF THE COMPLETED FORM 990 IS PRESENTED TO THE BOARD MEMBERS IN ADVANCE OF A TELEPHONIC OR REGULAR MEETING OF THE BOARD. THE BOARD MEMBERS ARE AFFORDED THE OPPORTUNITY TO ASK QUESTIONS AND REQUEST CHANGES (IF THERE ARE PERCEIVED FACTUAL INACCURACIES). THE FINAL FORM 990 IS APPROVED AS PRESENTED OR, IF APPLICABLE, AS CHANGED, BY A MAJORITY VOTE OF THE MEMBERS PRESENT AT THE MEETING PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS EACH OFFICER, DIRECTOR, TRUSTEE, AND KEY EMPLOYEE COMPLETES A CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRE. AN AMENDED FORM MUST BE FILED IN THE EVENT OF A MATERIAL CHANGE OF CIRCUMSTANCES. THE COMPLETED FORM SHALL BE REVIEWED BY THE CHIEF FINANCIAL OFFICER AND THE CHIEF COMPLIANCE OFFICER AND ANY OTHER STAFF, AS NECESSARY, TO DISCERN IF THERE MAY BE A CONFLICT OF INTEREST IN THE CONDUCT OF AGENCY BUSINESS OR THAT MAY CREATE AN APPEARANCE OF INVOLVING A CONFLICT OF INTEREST. THE CHIEF COMPLIANCE OFFICER SHALL REPORT TO THE BOARD AT LEAST ANNUALLY ON ANY DISCLOSED CONFLICT OF INTEREST. IN THE EVENT THERE IS A CONFLICT OF INTEREST, PURSUANT TO THE CONFLICT OF INTEREST POLICY, THE PERSON WHO HAS THE CONFLICT RECUSES HIMSELF/HERSELF FROM ANY DECISION AND DOES NOT PARTICIPATE IN ANY CONFLICT OF INTEREST DECISION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD HAS ADOPTED A COMPENSATION POLICY (THE "POLICY") FOR COVERED INDIVIDUALS. PURSUANT TO THE POLICY, AN EXECUTIVE COMPENSATION COMMITTEE ("ECC") OF INDEPENDENT DIRECTORS WAS ESTABLISHED TO REVIEW THE COMPENSATION OF ALL EMPLOYEES SPECIFIED AS HAVING A SUBSTANTIAL INFLUENCE OVER THE AGENCY AND WHO RECEIVE REMUNERATION FROM THE AGENCY, INCLUDING THE AGENCY'S SENIOR EXECUTIVES. THE ECC IS ADVISED BY INDEPENDENT COMPENSATION CONSULTANTS AND SEPARATELY RETAINED COUNSEL, WHO OPINE TO THE ECC THAT THE LEVEL OF COMPENSATION PAID AND THE PROCESS BY WHICH COMPENSATION IS ESTABLISHED MEET APPLICABLE IRS REASONABLENESS AND "SAFE HARBOR" STANDARDS. "INTERMEDIATE SANCTIONS" RULES. THE OUTSIDE COMPENSATION CONSULTANTS AND COUNSEL PROVIDE DATA ON COMPENSATION PROVIDED AT COMPARABLE ORGANIZATIONS TO ENSURE THAT THE AGENCY PAYS ONLY REASONABLE COMPENSATION, AND DOES NOT COMPENSATE IN EXCESS OF MARKET NORMS. THE ECC MAKES RECOMMENDATIONS TO THE FULL BOARD. THE ECC'S DECISIONS ARE SUBJECT TO APPROVAL BY THE FULL BOARD PRIOR TO IMPLEMENTATION. IN RESPONSE TO VARIOUS ECONOMIC CHALLENGES, THE BOARD HAS SUBSTANTIALLY REVISED THE AGENCY'S EXECUTIVE MANAGEMENT COMPENSATION POLICIES AND PRACTICES, INCLUDING THE AGENCY'S WRITTEN COMPENSATION PHILOSOPHY AND POLICY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: BENEFIT OBLIGATION IN EXCESS OF PLAN ASSETS -392,418. FORM 990, PART XII, LINE 2C: YAI HAS A COMMITTEE THAT ASSUMES RESPONSIBILTY FOR OVERSIGHT OF THE AUDIT. YAI HAS NOT CHANGED ITS OVERSIGHT PROCESS OR INDEPENDENT ACCOUNTANTS. FORM 990: PART X, STATEMENT OF FUNCTIONAL EXPENSES THE COSTS OF PROVIDING PROGRAM AND SUPPORTING SERVICES OF THE AGENCY HAVE BEEN SUMMARIZED ON A FUNCTIONAL BASIS. ACCORDINGLY, CERTAIN COSTS HAVE BEEN ALLOCATED AMONG THE PROGRAMS AND GENERAL SUPPORTING SERVICES BENEFITED. INCLUDED IN MANAGEMENT AND GENERAL ARE COSTS ASSOCIATED WITH PROVIDING MANAGEMENT SERVICES FOR OTHER AGENCIES WHICH REIMBURSE YAI FOR SERVICES PROVIDED. YAIROCKLAND COUNTY ASSOCIATION FOR PEOPLE WITH DISABILITIES 220 EAST 42ND STREET NEW YORK NY 10017 132951835 COMMUNITY AND SUPPORTIVE SERVICES TO DISABLED INDIVIDUALS NY 501(C)(3) LINE 10 YOUNG ADULT INSTITUTE INC 1 PREMIER HEALTH CARE INC 220 EAST 42ND STREET NEW YORK NY 10017 133916271 OUTPATIENT DIAGNOSTIC & TREATMENT CENTER. NY 501(C)(3) LINE 10 YOUNG ADULT INSTITUTE INC 1 INTERNATIONAL INSTITUTE FOR PEOPLE WITH DISABILITIES OF PUERTO RICOINC 220 EAST 42ND STREET NEW YORK NY 10017 131648579 CREATES EMPLOYMENT OPPORTUNITIES FOR DISABLED PEOPLE NY 501(C)(3) LINE 10 YOUNG ADULT INSTITUTE INC 1 INTERNATIONAL ACADEMY OF HOPE 101 WEST 116TH STREET NEW YORK NY 10026 463901238 SCHOOL FOR THOSE WITH BRAIN INJURIES NY 501(C)(3) LINE 10 YOUNG ADULT INSTITUTE INC 1 STAR PROGRAM 220 EAST 42ND STREET NEW YORK NY 10017 134069634 DYNAMIC SCHOOL ENVIRONMENT THAT ENCOURAGES TO STRENGTH NY 501(C)(3) LINE 10 YOUNG ADULT INSTITUTE INC 1 THE INTERNATIONAL CENTER OF HOPE LTD 101 WEST 116TH STREET NEW YORK NY 10026 813372024 ADVANCE THE MISSION OF THE INTERNATIONAL ACADEMY OF HOPE NY 501(C)(3) LINE 10 INTERNATIONAL ACADEMY OF HOPE 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 1 0 0 PREMIER HEALTH CARE INC Q 1447702 COST INTERNATIONAL ACADEMY OF HOPE Q 1846398 COST STAR PROGRAM Q -40054 COST YAIROCKLAND COUNTY ASSOCIATION FOR PEOPLE WITH DISABILITIES Q -1035128 COST