2020-06-30T13:33:40-05:00 2019-06-30 160929175 DOPKINS & COMPANY LLP 200 INTERNATIONAL DR BUFFALO NY 142215794 990 2018-07-01 161493407 HILLSIDE FAMILY OF AGENCIES HILL 5852567500 1183 MONROE AVENUE ROCHESTER NY 14620 PAUL PERROTTO CHIEF EXECUTIVE OFFICER 5852567500 2020-05-15 1 NICHOLAS FIUME P10501475 7166348800 2020-05-15 50.75.93.130 2020-05-15 13:17:43 ED P 3B5E142509A85BE18FF7E20B36BFA83432FEF9BA F9D186B39159B4658681C3ABEBB610F20EF9F71E 2018 2021-01-29 14:40:06Z MARIA CRISTALLI 1183 MONROE AVENUE ROCHESTER NY 14620 38488140 0 X WWW.HILLSIDE.COM X 1996 NY TO PROVIDE SUPPORT FOR TAX EXEMPT AFFILIATES 19 18 162 18 0 0 241631 107500 38250868 37984726 3240 -1980 184446 393926 38680185 38484172 0 0 0 0 30626174 29669353 0 0 0 9128796 8082801 39754970 37752154 -1074785 732018 58739910 53622524 41683555 37386006 17056355 16236518 X HILLSIDE FAMILY OF AGENCIES (THE ORGANIZATION) WAS FORMED TO BENEFIT AND SUPPORT THE ACTIVITIES OF THE FOLLOWING TAX-EXEMPT ORGANIZATIONS: HILLSIDE CHILDREN'S CENTER, HILLSIDE CHILDREN'S FOUNDATION, HILLSIDE WORK-SCHOLARSHIP CONNECTION, SNELL FARM CHILDREN'S CENTER, AND STILLWATER CHILDREN'S CENTER. HILLSIDE FAMILY OF AGENCIES AND ITS AFFILIATED ORGANIZATIONS PROVIDE FOR A WIDE CONTIUUM OF SERVICES TO CHILDREN AND THEIR FAMILIES. 0 0 0 38374684 PROVIDE SUPPORT FOR TAX EXEMPT AFFILIATES 1 1 0 1 0 0 0 0 0 1 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 8 0 162 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 18 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 NY X X MARIA CRISTALLI PRESIDENT CHIEF 5852567500 1183 MONROE AVENUE ROCHESTER NY 14620 X BARBARA MCMANUS GOVERNOR 0.50 X 0 0 0 DUNCAN T MOORE PH D GOVERNOR 0.50 X 0 0 0 JAMES HAEFNER GOVERNOR 0.50 X 0 0 0 JAMES MERKLEY GOVERNOR 0.50 X 0 0 0 KEVIN N HILL GOVERNOR 0.50 X 0 0 0 RICHARD NOTARGIACOMO MBA GOVERNOR 0.50 X 0 0 0 VIVIAN LEWIS MD GOVERNOR 0.50 X 0 0 0 WILLIAM GOODRICH GOVERNOR 0.50 X 0 0 0 NANCY CASTRO GOVERNOR 0.50 0.50 X 0 0 0 HOLLY CRAWFORD GOVERNOR 0.50 X 0 0 0 JILL KNITTEL GOVERNOR 0.50 X 0 0 0 DEBORAH DAUM SECRETARY 0.50 2.00 X 0 0 0 EDWARD WHITE CHAIR 8.00 0.50 X 0 0 0 LEONARD J SHUTE TREASURER 1.50 0.50 X 0 0 0 MONICA MONTE ASSISTANT SECRETARY 0.50 1.00 X 0 0 0 RICHARD J GANGEMI VICE CHAIR 1.00 0.50 X 0 0 0 ROBERT STILES PAST CHAIR 0.50 0.50 X 0 0 0 ROGER B FRIEDLANDER SECOND VICE CHAIR 0.50 1.00 X 0 0 0 A THOMAS HILDEBRANDT SPECIAL ASSISTANT 40.00 X 176625 0 19827 AUGUSTIN MELENDEZ CHIEF HR & ORG. DEVELOPMEN 32.00 8.00 X 152246 89405 22276 ELIZABETH NOLAN COO 20.00 20.00 X 88817 77382 23366 MANUELLA PAHARIA CHIEF PRACTICE & PERFROMANCE OFFICER 40.00 X 252617 0 15671 MARIA CRISTALLI CHIEF EXECUTIVE OFFICER 20.00 20.00 X 307625 0 23802 MICHAEL SNYDER SENIOR COUNSEL 40.00 X 175226 0 24284 DENNIS M RICHARDSON FORMER PRESIDENT & CEO 0.00 X 1412117 0 26476 PAUL PERROTTO FORMER CFO & STRATEGIC DEVELOPMEN 0.00 X 214659 0 9770 2779932 166787 165472 15 1 1 0 SYNERGY GLOBAL SOLUTIONS 7871 LEHIGH CROSSING VICTOR NY 14564 IT CONSULTANT 637039 ORACLE AMERICA INC 500 ORACLE PARKWAY REDWOOD SHORES CA 94065 IT CONSULTANT 317487 DOPKINS & COMPANY LLP 200 INTERNATIONAL DRIVE BUFFALO NY 142215794 ACCOUNTANTS 259330 THE BRIDGESPAN GROUP INC 333 7TH AVENUE 11TH FLOOR NEW YORK NY 10001 IT CONSULTANT 258805 NETSMART 3495 WINTON PL ROCHESTER NY 14623 IT CONSULTANT 184077 8 107500 107500 USER FEES 624100 20524246 20524246 MANAGEMENT FEES 624100 17460480 17460480 37984726 1988 1988 3968 -3968 -3968 -3968 393926 393926 393926 38484172 38374684 0 1988 331428 331428 8348453 8348453 1676516 1676516 10081688 10081688 9231268 9231268 180600 180600 250975 250975 94624 94624 1943942 1943942 83514 83514 882874 882874 2069658 2069658 40174 40174 7960 7960 1448812 1448812 380240 380240 STAFF DEVELOPMENT - REC 480986 480986 DUES, LICENSES & PERMIT 157529 157529 FOOD SERVICES 32800 32800 RECREATION, WORK ACTIVI 27614 27614 499 499 37752154 0 37752154 0 455783 888954 1096806 48795 290270 257541 1606893 1644584 4453616 3810008 817975 643608 1950308 2219142 310008 544151 52211867 47375749 58739910 53622524 13613395 14493882 28070160 22892124 41683555 37386006 X 13598923 12874435 3457432 3362083 0 0 17056355 16236518 58739910 53622524 X 732018 268831 40906 -1861592 X X 0 1 X 1 1 1 X X 5 HILLSIDE CHILDREN'S CENTER 160743039 7 0 0 0 HILLSIDE CHILDREN'S FOUNDATION 161493404 10 0 0 0 HILLSIDE WORK SCHOLARSHIP CONNECTION 161453581 7 0 0 0 SNELL FARM CHILDREN'S CENTER 161199261 7 0 0 0 STILLWATER CHILDREN'S CENTER 161415435 7 0 0 0 5 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 X X 1 1 1 1 PART IV, SECTION E, LINE 2A: THE CORPORATION IS A NOT-FOR-PROFIT CORPORATION THAT REVIEWS AND MONITORS THE MISSIONS, OBJECTIVES, ACTIVITIES, AND RESOURCES OF ITS AFFILIATES (HILLSIDE CHILDREN'S CENTER, HILLSIDE CHILDREN'S FOUNDATION, SNELL FARM CHILDREN'S CENTER, HILLSIDE WORK-SCHOLARSHIP CONNECTION AND STILLWATER CHILDREN'S CENTER.) FOR THE PURPOSE OF PROMOTING EFFICIENT,EFFECTIVE, AND ECONOMICAL SOCIAL, EDUCATIONAL, AND MENTAL HEALTH SERVICES TO CHILDREN, YOUTH, AND FAMILIES IN ITS SERVICE AREA. PART IV, SECTION E, LINE 2B: THE CORPORATION IS A FINANCIALLY INTERRELATED ENTITY AND THE SOLE CORPORATE MEMBER OF ALL OF ITS AFFILIATES, AND PROVIDES CERTAIN OPERATING AND ADMINISTRATIVE SERVICES TO THE AFFILIATES. IF IT WASNT FOR THE CORPORATION'S INVOLVEMENT, THE INDIVIDUAL SUPPORTED AFFILIATED ENTITY WOULD BE INVOLVED IN PROVIDING THE SERVICES/OVERSITE PROVIDED BY THE CORPORATION. PART IV, SECTION E, LINE 3A: THE SOLE MEMBER OF EACH SUPPORTED AFFILIATED ENTITY IS THE CORPORATION (REFERRED TO AS PARENT OR THE "MEMBER" WITHIN THE CERTIFICATE OF INCORPORATION OR BYLAWS OF EACH SUPPORTED AFFILIATED ENTITY). ONE OF THE SUPPORTED AFFILIATED ENTITY'S DIRECTORS SHALL SERVE EX OFFICIO AND THE REMAINDER SHALL BE ELECTED BY THE MEMBER. PART IV, SECTION E, LINE 3B: THE MEMBER SHALL HAVE AND EXERCISE ALL THE RIGHTS AND POWERS OF CORPORATE MEMBERSHIP CREATED BY THE LAWS OF THE STATE OF NEW YORK OR THE CERTIFICATE OF INCORPORATION OR BYLAWS OF EACH SUPPORTED AFFILIATED ENTITY. THE FOLLOWING GOVERNANCE AND MANAGEMENT POWERS HAVE BEEN RESERVED TO THE MEMBER IN THE CERTIFICATE OF INCORPORATION: (1) TO APPROVE AND INTERPRET THE STATEMENT OF MISSION AND PHILOSOPHY ADOPTED BY EACH SUPPORTED AFFILIATED ENTITY AND TO REQUIRE THAT EACH SUPPORTED AFFILIATED ENTITY OPERATE IN CONFORMANCE WITH ITS MISSION AND PHILOSOPHY; (2) TO APPOINT AND REMOVE, WITH OR WITHOUT CAUSE, THE CHIEF EXECUTIVE OFFICER OF EACH SUPPORTED AFFILIATED ENTITY; (3) TO AMEND OR REPEAL THE CERTIFICATE OF INCORPORATION AND BYLAWS, AND TO ADOPT ANY NEW OR RESTATED CERTIFICATE OF INCORPORATION OR BYLAWS, OF EACH SUPPORTED AFFILIATED ENTITY; (4) TO APPROVE ANY PLAN OF MERGER, CONSOLIDATION, DISSOLUTION OR LIQUIDATION OF EACH SUPPORTED AFFILIATED ENTITY; (5) TO ELECT OR APPOINT, FIX THE NUMBER OF, AND REMOVE, WITH OR WITHOUT CAUSE, THE DIRECTORS OF EACH SUPPORTED AFFILIATED ENTITY; (6) TO APPROVE THE DEBT OF EACH SUPPORTED AFFILIATED ENTITY IN EXCESS OF AN AMOUNT TO BE FIXED FROM TIME TO TIME BY THE MEMBER, AND ENCUMBRANCES ON CORPORATE REAL ESTATE TO SECURE PAYMENT OF DEBT TO BE INCURRED; (7) TO APPROVE THE SALE, ACQUISITION, LEASE, TRANSFER, MORTGAGE, GUARANTY, OR PLEDGE OF REAL OR PERSONAL PROPERTY OF EACH SUPPORTED AFFILIATED ENTITY IN EXCESS OF AN AMOUNT TO BE FIXED FROM TIME TO TIME BY THE MEMBER; (8) TO APPROVE THE CAPITAL AND OPERATING BUDGETS OF EACH SUPPORTED AFFILIATED ENTITY; (9) TO APPROVE SETTLEMENTS OF LITIGATION WHEN SUCH SETTLEMENTS EXCEED APPLICABLE INSURANCE COVERAGE OR THE AMOUNT OF ANY APPLICABLE SELF-INSURANCE FUND; (10) TO APPROVE ANY CORPORATE REORGANIZATION OF EACH SUPPORTED AFFILIATED ENTITY AND THE DEVELOPMENT OR DISSOLUTION OF ANY SUBSIDIARY ORGANIZATIONS, PARTNERSHIPS OR JOINT VENTURES OF EACH SUPPORTED AFFILIATED ENTITY; (11) TO APPROVE THE STRATEGIC PLAN OF EACH SUPPORTED AFFILIATED ENTITY; AND (12) TO APPROVE CONTRACTS OF EACH SUPPORTED AFFILIATED ENTITY WITH INSURERS AND OTHER PAYERS, WHERE THE EXPECTED ANNUAL REVENUE OR RISK EXPOSURE IS HIGHER THAN AN AMOUNT TO BE FIXED FROM TIME TO TIME BY THE MEMBER. (13) FOR THE PURPOSES OF THE FOREGOING, THE POWER OF THE MEMBER TO APPROVE INCLUDES (I) THE POWER TO INITIATE AND DIRECT ACTION BY EACH SUPPORTED AFFILIATED ENTITY WITHOUT A PRIOR RECOMMENDATION OF EACH SUPPORTED AFFILIATED ENTITY'S BOARD OF DIRECTORS OR OTHER GOVERNING OR MANAGING BODY, AND (II) THE POWER TO ACCEPT, REJECT OR MODIFY A RECOMMENDATION OF EACH SUPPORTED AFFILIATED ENTITY'S BOARD OF DIRECTORS OR OTHER GOVERNING OR MANAGING BODY AND TO DIRECT ACTION BY EACH SUPPORTED AFFILIATED ENTITY UPON SUCH DETERMINATION OR RETURN THE MATTER TO THE BOARD OR OTHER GOVERNING OR MANAGING BODY FOR RECONSIDERATION WITH REASONS FOR THE REJECTION AND/OR SUGGESTED CHANGES. THE BOARD OF DIRECTORS AND OFFICERS OF EACH SUPPORTED AFFILIATED ENTITY SHALL NOT TAKE ANY ACTION REQUIRING THE APPROVAL OF THE MEMBER UNTIL THE MEMBER SHALL HAVE EXERCISED ITS RESERVED POWERS AND COMMUNICATED ITS DETERMINATION IN WRITING TO THE BOARD. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 1 0 1 94624 94624 0 PART II-B, LINE 1: HILLSIDE FAMILY OF AGENCIES CONTACTED THE GOVERNOR'S OFFICE AND THE STATE LEGISLATURE'S LOCAL DELEGATION REGARDING FUNDING ISSUES RELEVANT TO CHILD WELFARE, YOUTH DEVELOPMENT AND EDUCATION, MENTAL HEALTH AND DEVELOPMENTAL DISABILITY FOR CHILDREN. 5167839 59294 122233 254137 5095229 4763400 517741 316324 429626 5167839 4170503 25572 576325 9000 4763400 4233218 123708 -37726 148697 4170503 4233993 94812 25176 120763 4233218 0.68450 0.31550 0 1 1 4453616 3810008 643608 643608 INTERAFFILIATE RECEIVABLE - NET 30159765 BENEFICIAL INTEREST IN NET ASSETS OF HILLSIDE CHILDREN'S FOUNDATION 13949854 CAPTIVE INSURANCE PROGRAM 3261786 INTEREST RATE SWAP 4344 47375749 X 393926 0 393926 38090246 38090246 38484172 38032317 280163 280163 37752154 0 37752154 PART V, LINE 4: ENDOWMENT FUND PROCEEDS ARE USED IN COMPLIANCE WITH THE DONOR DIRECTION. IN CASES WHERE THERE IS NO SPECIFIC DONOR DIRECTION,PROCEEDS ARE HELD BY THE FOUNDATION UNTIL USED TO FURTHER THE MISSIONS OF HILLSIDE CHILDREN'S FOUNDATION'S SUPPORTED ORGANIZATIONS. PART X, LINE 2: IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN FOR INCOME TAX PURPOSES WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD BE ULTIMATELY SUSTAINED. THE CENTER IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: MANAGEMENT FEE INCOME 17,460,480. INTEREST INCOME 1,988. USER FEE INCOME 20,524,246. GRANT FROM AFFILIATE 107,500. FIXED ASSET GAIN/LOSS -3,968. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON INTEREST RATE SWAP AGREEMENT SHOWN AS REDUCTION OF INTEREST EXPENSE 280,163. X X X X X X 0 1 0 0 0 0 0 0 0 A THOMAS HILDEBRANDT SPECIAL ASSISTANT 176625 0 0 0 0 0 4095 0 15732 0 196452 0 0 0 AUGUSTIN MELENDEZ CHIEF HR & ORG. DEVELOPMEN 152246 89405 0 0 0 0 2303 1352 11796 6825 166345 97582 0 0 ELIZABETH NOLAN COO 88817 77382 0 0 0 0 1462 1284 10310 10310 100589 88976 0 0 MANUELLA PAHARIA CHIEF PRACTICE & PERFROMANCE OFFICER 252617 0 0 0 0 0 3846 0 11825 0 268288 0 0 0 MARIA CRISTALLI CHIEF EXECUTIVE OFFICER 307625 0 0 0 0 0 5763 0 18039 0 331427 0 0 0 MICHAEL SNYDER SENIOR COUNSEL 175226 0 0 0 0 0 3063 0 21221 0 199510 0 0 0 DENNIS M RICHARDSON FORMER PRESIDENT & CEO 1412117 0 0 0 0 0 15866 0 10610 0 1438593 0 875000 0 PAUL PERROTTO FORMER CFO & STRATEGIC DEVELOPMEN 214659 0 0 0 0 0 2425 0 7345 0 224429 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE CHIEF FINANCIAL OFFICER AND THE HILLSIDE FAMILY OF AGENCIES' AUDIT COMMITTEE REVIEWS THE 990 PRIOR TO FILING. THE 990 IS SHARED WITH THE BOARD OF DIRECTORS AFTER FILING. THE PERFORMANCE AND COMPENSATION COMMITTEE ALSO REVIEWS AND MONITORS EXECUTIVE COMPENSATION. FORM 990, PART VI, SECTION B, LINE 12C RESPONSES ARE REVIEWED ANNUALLY BY THE CEO; SPECIAL CASES GO TO THE GOVERNANCE COMMITTEE FOR ENFORCEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF GOVERNORS OF THE ORGANIZATION USES A PERFORMANCE AND COMPENSATION COMMITTEE OF INDEPENDENT MEMBERS TO EVALUATE THE CEO, ESTABLISH GOALS, CONSIDER COMPENSATION ISSUES AND GATHER RELEVANT MARKET INFORMATION ABOUT POSITIONS OF SIMILAR RESPONSIBILITIES AND SKILLS. OFTEN, COMPENSATION CONSULTANTS ARE ENGAGED TO BROADEN INFORMATION ACCESS AND TO ENSURE THAT THE COMPARATIVE INFORMATION IS INTERPRETED PROPERLY. THE COMMITTEE MEETS SEVERAL TIMES PER YEAR WITH THE CEO TO REVIEW PERFORMANCE AND REPORTS TO THE WHOLE BOARD AT LEAST ANNUALLY. THE INTELLIGENCE GATHERED DURING THAT PROCESS IS USED BY THE CEO IN CONSIDERATION OF COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES. THE PERFORMANCE AND COMPENSATION COMMITTEE ALSO REVIEWS AND APPROVES COMPENSATION FOR THE COO, CFO, AND CHIEF HR/OD OFFICER. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 990 IS POSTED TO ITS WEBSITE. IN ADDITION, THE RETURN AND OTHER DOCUMENTS OPEN FOR PUBLIC INSPECTION ARE AVAILABLE UPON WRITTEN REQUEST OR IN PERSON. REQUESTS FOR GOVERNING INSTRUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE CONSIDERED UPON REQUEST. FORM 990, PART VII, SECTION A, COLUMN B HILLSIDE FAMILY OF AGENCIES (THE ORGANIZATION") AND ITS AFFILIATES (COLLECTIVELY, THE "SYSTEM") THE SYSTEM CONSTITUTES A COMPREHENSIVE SYSTEM OF CARE, OFFERING MENTAL HEALTH, SOCIAL SERVICES, DEVELOPMENTAL DISABILITY, YOUTH DEVELOPMENT, ADOPTION, AND EDUCATIONAL SERVICES IN NEW YORK AND MARYLAND. THE CORPORATION IS A NOT-FOR-PROFIT CORPORATION THAT REVIEWS AND MONITORS THE MISSIONS, OBJECTIVES, ACTIVITIES, AND RESOURCES OF ITS AFFILIATES FOR THE PURPOSE OF PROMOTING EFFICIENT,EFFECTIVE, AND ECONOMICAL SOCIAL, EDUCATIONAL, AND MENTAL HEALTH SERVICES TO CHILDREN, YOUTH, AND FAMILIES IN ITS SERVICE AREA. THE CORPORATION IS A FINANCIALLY INTERRELATED ENTITY AND THE SOLE CORPORATE MEMBER OF ALL OF ITS AFFILIATES, AND PROVIDES CERTAIN OPERATING AND ADMINISTRATIVE SERVICES TO THE AFFILIATES. THE COSTS OF THESE SERVICES ARE ALLOCATED TO THE RECEIVING ENTITIES BASED UPON COST STUDIES AND/OR ACTUAL AMOUNTS INCURRED. FOLLOWING IS AN ESTIMATE OF TIME DEVOTED AMONG ALL ENTITIES FOR INDIVIDUALS REPORTED IN PART VII - SECTION A: 1. MARIA CRISTALLI, CEO - HILLSIDE FAMILY OF AGENCIES - 20 HOURS, HILLSIDE CHILDREN'S CENTER - 6 HOURS, SNELL FARM CHILDREN'S CENTER - 2 HOURS, HILLSIDE WORK SCHOLARSHIP CONNECTION - 5 HOURS, HILLSIDE CHILDREN'S FOUNDATION - 5 HOURS, AND STILLWATER CHILDREN'S CENTER - 2 HOURS. 2. EDWARD WHITE, CHAIR - HILLSIDE FAMILY OF AGENCIES - 8 HOURS AND HILLSIDE WORKSHOP SCHOLARSHIP CENTER - .50 HOURS 3. RICHARD GANGEMI, VICE CHAIR - HILLSIDE FAMILY OF AGENCIES - 1 HOUR AND HILLSIDE WORKSHOP SCHOLARSHIP CENTER - .50 HOURS 4. LEONARD SHUTE, TREASURER - HILLSIDE FAMILY OF AGENCIES - 1.5 HOURS AND HILLSIDE WORKSHOP SCHOLARSHIP CENTER - 0.50 HOURS 5. ROBERT STILES, CHAIR - HILLSIDE FAMILY OF AGENCIES - .50 HOURS AND HILLSIDE WORKSHOP SCHOLARSHIP CENTER - .50 HOURS 6. MONICA MONTE, ASSISTANT SECRETARY - HILLSIDE FAMILY OF AGENCIES - .50 HOURS, HILLSIDE WORKSHOP SCHOLARSHIP CENTER - .50 HOURS, AND HILLSIDE CHILDREN'S CENTER - .50 HOURS 7. ROGER FRIEDLANDER, SECOND VICE CHAIR - HILLSIDE FAMILY OF AGENCIES - .50 HOURS, HILLSIDE WORKSHOP SCHOLARSHIP CENTER - .50 HOURS, AND HILLSIDE CHILDREN'S CENTER - .50 HOURS 8. DEBORAH DAUM, SECRETARY - HILLSIDE FAMILY OF AGENCIES - .50 HOURS, HILLSIDE WORKSHOP SCHOLARSHIP CENTER - .50 HOURS, AND SNELL FARM CHILDREN'S CENTER - .50 HOURS 9. NANCY CASTRO, GOVERNOR - HILLSIDE FAMILY OF AGENCIES - .50 HOURS AND HILLSIDE CHILDREN'S CENTER - .50 HOURS 10. ELIZABETH NOLAN, COO - HILLSIDE FAMILY OF AGENCIES - 20 HOURS AND HILLSIDE CHILDREN'S CENTER - 20 HOURS FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN NET ASSETS OF HILLSIDE CHILDREN'S FDN -1,383,476. PENSION RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST -197,953. UNREALIZED GAIN ON INTEREST RATE SWAP AGREEMENTS -280,163. FORM 990, PART X, LINES 27-29 DURING 2019, THE SYSTEM ADOPTED ACCOUNTING STANDARDS UPDATE (ASU) NO. 2016-14, PRESENTATION OF FINANCIAL STATEMENTS OF NOT-FOR-PROFIT ENTITIES. THIS ASU REQUIRES VARIOUS MODIFICATIONS TO THE CURRENT FINANCIAL STATEMENT PRESENTATION IN ORDER TO MAKE INFORMATION MORE USEFUL FOR THE USERS OF THE FINANCIAL STATEMENTS. WITH ADOPTION OF THIS STANDARD $11,875,898 OF JUNE 30, 2018 NET ASSETS WERE RECLASSIFIED TO NET ASSETS WITHOUT DONOR RESTRICTIONS FROM NET ASSETS WITH DONOR RESTRICTIONS. THE REVISED FINANCIAL STATEMENT PRESENTATION INCLUDES ALL NET ASSETS PREVIOUSLY REPORTED AS PERMANENTLY RESTRICTED AS NET ASSETS WITH DONOR RESTRICTION. NET ASSETS PREVIOUSLY REPORTED AS TEMPORARILY RESTRICTED WERE CLASSIFIED WITH OR WITHOUT DONOR RESTRICTIONS BASED ON THE NATURE OF THE RESTRICTION (DONOR OR OTHERWISE). FOR PRESENTATION PURPOSES OF THE FORM 990, ALL NET ASSET BALANCES WITH DONOR RESTRICTIONS ARE REPORTED AS TEMPORARILY RESTRICTED AND ALL NET ASSET BALANCES WITHOUT DONOR RESTRICTIONS (WHETHER BOARD DESIGNATED OR NOT) HAVE BEEN REPORTED AS UNRESTRICTED. NET ASSETS PREVIOUSLY REPORTED AT JUNE 30, 2018 OF $13,828,691, $1,504,639, $1,723,025 OF TEMPORARY RESTRICTED, PERMANENTLY RESTRICTED AND UNRESTRICTED, RESPECTIVELY, HAVE BEEN CLASSIFIED ON THE FINANCIAL STATEMENTS AND RELATING PART X - BALANCE OF FORM 990 AS $3,457,432 OF NET ASSETS WITH DONOR RESTRICTIONS AND $13,598,923 OF NET ASSETS WITHOUT DONOR RESTRICTIONS. FORM 990, PART XII, LINE 3A AND 3B: THE ORGANIZATION RECEIVES FEDERAL AWARDS AND IS REQUIRED TO HAVE AN AUDIT THAT IS PERFORMED IN ACCORDANCE WITH THE FOLLOWING: GENERALLY ACCEPTED AUDITING STANDARDS, GOVERNMENTAL AUDITING STANDARDS, THE SINGLE AUDIT ACT AND UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS AT 2 CFR 200 (UNIFORM GUIDANCE) . AS ALLOWED UNDER THE AFOREMENTIONED STANDARDS, THIS AUDIT WAS PERFORMED ON A CONSOLIDATED BASIS FOR ALL ENTITIES UNDER COMMON CONTROL OF THE ORGANIZATION THAT RECEIVE FEDERAL FUNDS. SCHEDULE A, PART I, G HILLSIDE CHILDREN'S FOUNDATION IS REPORTED AS A 10 UNDER (III)-TYPE OF ORGANIZATION. ALTHOUGH HILLSIDE CHILDREN'S FOUNDATION IS REPORTED ON SCHEDULE A OF THEIR RETURNS AS NUMBER 12, TYPE 1 SUPPORTING ORGANIZATION. HILLSIDE CHILDREN'S CENTER 1183 MONROE AVENUE ROCHESTER NY 14620 160743039 EDUCATIONAL SERVICES FOR SPECIAL NEEDS CHILDREN NY 501(C)(3) LINE 7 N/A 0 HILLSIDE CHILDREN'S FOUNDATION 1183 MONROE AVENUE ROCHESTER NY 14620 161493404 RAISE FUNDS FOR AFFILIATES NY 501(C)(3) LINE 12B, II N/A 0 HILLSIDE WORK SCHOLARSHIP CONNECTION 1183 MONROE AVENUE ROCHESTER NY 14620 161453581 YOUTH ADVOCACY PROGRAMS NY 501(C)(3) LINE 7 N/A 0 SNELL FARM CHILDREN'S CENTER 1183 MONROE AVENUE ROCHESTER NY 14620 161199261 RESIDENTIAL TREATMENT FOR TEENAGE BOYS NY 501(C)(3) LINE 7 N/A 0 STILLWATER CHILDREN'S CENTER 1183 MONROE AVENUE ROCHESTER NY 14620 161415435 RESIDENTIAL TREATMENT FOR YOUTH NY 501(C)(3) LINE 7 N/A 0 1 1 1 0 1 0 0 0 0 0 0 1 1 1 1 1 1 0 0