2025-11-07T12:01:05-07:00 2024-12-31 990 2024-01-01 111720254 NYSARC INC Nassau County Chapter NYSA 5166261000 189 Wheatley Road Brookville NY 11545 Saundra M Gumerove Esq President 5166261000 2025-11-07 1 2024 2025-03-06 01:10:19Z AHRC Nassau Stanfort J Perry 189 Wheatley Road Brookville NY 11545 197334784 0 1256 X www.ahrc.org X 1949 NY AHRC-Nassau empowers people to live fulfilling lives together with family, friends and community. AHRC-Nassau provides residential, day habilitation, vocational and other services for people with intellectual and other developmental disabilities in Nassau County, New York. 21 21 2279 185 0 0 2855560 5432173 138162445 153991827 4342345 7393174 414530 443931 145774880 167261105 0 0 0 0 109267144 116187774 0 0 527129 33852225 35013428 143119369 151201202 2655511 16059903 164389248 180943175 46009954 46149128 118379294 134794047 NYSARC, Inc. Nassau County Chapter ("AHRC Nassau") is one of 39 New York State County chapters of The Arc NY. The Chapter provides residential, day habilitation, vocational and other services to individuals with intellectual and developmental disabilities in Nassau County, New York. AHRC Nassau empowers people to live fulfilling lives together with family - friends and community. 0 0 78639822 88764447 AHRC Nassau operates one of the largest residential programs on Long Island. With 80 supervised and 31 supportive settings, the program has approximately 585 residents. Direct Support Professionals work with each person supported toward reaching their goals and desired outcomes. Registered Nurses and licensed dietitians provide ongoing care planning and support to ensure that each person maintains their best possible health. Behavioral health services and positive behavioral supports are provided by master's level Behavior Intervention Specialists. 43864367 0 53064900 AHRC Nassau provides Day Habilitation Services for adults with Intellectual and Developmental Disabilities in 33 locations across Nassau County. All day habilitation services are designed to support each person in discovering their personal interests, while improving their communication and socialization skills. The services are designed to include a special focus on opportunities for building successful and meaningful interactions with other members of our community. Day Habilitation services are provided to approximately 1127 unduplicated individuals annually. AHRC Nassau also provides pre-vocational services designed to help individuals with IDD discover their employment interests, assess job readiness, and create a support program that has gainful employment as its goal. Pre-vocational services are provided to approximately 28 unduplicated individuals annually. 6355941 0 3439886 AHRC-Nassau also provides Employment Services for individuals with IDD which primarily includes landscaping and cleaning services. 1618363 0 8722594 AHRC Nassau provides Community Habilitation services to an individual with IDD in their own home or community setting. The individuals, working together with their family and Care Manager, will create a support plan that best meets the needs of the individual and family. Community Habilitation services are provided to approximately 40 unduplicated individuals annually. The revenue and expenses for this program totaled $669,542 and $848,759, respectively. Additionally, Family Support Services programs provide respite for families with disabled children and adults as well as recreational opportunities for these disabled individuals. The revenue and expenses for this program totaled $586,830 and $769,604, respectively. Additionally $29,460 of prior year revenues includes amounts realized from rate adjustments with retro effect to prior year. AHRC-Nassau also charges management fees to its affiliates for which it provides services in the amount of $7,436,762 for the year ended December 31, 2024. Management services include but are not limited to, executive leadership, program operations management, corporate compliance, administrative support services, information technology, purchasing, accounts payable, payroll processing, human resources, budgeting, accounting and financial reporting. 1618363 0 8722594 130478493 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 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 1 1 0 0 1 62 0 1 2279 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X Sylvester Naraine 5166261000 189 Wheatley Road Brookville NY 11545 Stanfort J Perry Chief Executive Officer 35 X 649152 0 179760 Christopher J O'Connor Chief Operating Officer 35 X 412383 0 102657 Willard T Derr Chief Financial Officer 35 X 463671 0 42301 Barry R Donowitz Chief Administrative Officer 35 X 356761 0 82154 Sylvester Naraine Vice President of Finance 35 X 232232 0 15297 Nicole L Uterano Ferrar Vice President Nursing 35 X 204302 0 38779 Shaun Weathers Vice President Operations 35 X 199087 0 37896 Christine F Schulte Vice President Psychology 35 X 200173 0 14847 Anthony J Daniels Vice President Information Technology 35 X 189683 0 17841 Christopher P Williams Director of Day Habilitation Programs 35 X 176101 0 16487 James Van Epps Director 35 0 X 172769 0 13241 Saundra M Gumerove Esq President 1 0 X X 0 0 0 Paul A Giordano First Vice President 1 0 X X 0 0 0 Jack Garofalo Vice President 1 0 X X 0 0 0 Thomas F Moore Financial Secretary 1 0 X X 0 0 0 Brandon Semilof Treasurer 1 0 X X 0 0 0 Martin B Boorstein Director 1 0 X 0 0 0 Rose-Angela Marazita Secretary 1 0 X X 0 0 0 William Mills Vice President 1 0 X X 0 0 0 Susan T Broderick Director 1 0 X 0 0 0 Rady Bruell Director 1 0 X 0 0 0 Jessica Campbell Director 1 0 X 0 0 0 Josephine Connelly Director 1 0 X 0 0 0 Patricia Desiderio Director 1 0 X 0 0 0 Carrie McDermott Goldman Director 1 0 X 0 0 0 John Schlingheyde Director 1 0 X 0 0 0 Dennis Novick Director 1 0 X 0 0 0 Thomas Rosicki Esq Director 1 0 X 0 0 0 Eric Segal Director 1 0 X 0 0 0 Dawn Tortora-Morici Assistant Secretary 1 0 X X 0 0 0 Harrietta Traversa Director 1 0 X 0 0 0 Rita AbiZeid Director 1 0 X 0 0 0 Dean Lakis Director 1 0 X 0 0 0 3256314 0 561260 76 0 1 0 Forvis LLP PO Box 200870 Dallas TX 75320 Consultancy 471841 WhiteCap Search Group LLC 52 Vanderbilt Ave New York NY 10017 Consultancy 336951 2 1554 7958 0 0 4858888 563773 0 5432173 Residential 623990 88764447 88764447 0 0 Day Habilitation 624310 53064900 53064900 0 0 Management Fees 561110 7436762 7436762 0 0 Vocational Services 624310 1969242 1969242 0 0 2756476 2756476 0 0 153991827 3383244 0 0 3383244 0 0 0 0 0 0 0 0 0 0 34083609 0 30073679 0 4009930 0 4009930 0 0 4009930 0 Other 900099 443931 0 0 443931 0 0 0 0 443931 167261105 153991827 0 7837105 2773349 1468629 1301825 2895 0 81449650 73046198 8183877 219575 2673828 2347117 319762 6949 23189940 20024587 3103193 62160 6101007 5375438 709150 16419 49005 0 49005 0 76798 0 76798 0 274355 0 274355 0 354559 164489 154140 35930 4581708 4120270 454455 6983 1551367 1512033 35742 3592 650475 631315 19147 13 5754194 5154443 597235 2516 6529128 6271390 257498 240 Food 2239587 2194201 10695 34691 Supplies 2259932 1888247 360480 11205 Repairs & Maintenance 3058336 2566799 478769 12768 Fees, License, other 7633984 3713337 3809454 111193 151201202 130478493 20195580 527129 1076837 1236658 8697030 18301565 0 21654997 25651994 4554822 2876873 42144860 22166656 19432695 19978204 86491911 94391615 0 6079903 0 16401053 18506266 164389248 180943175 19142706 17950273 26867248 28198855 46009954 46149128 X 114898884 131077084 3480410 3716963 118379294 134794047 164389248 180943175 X 16059903 6434753 0 0 0 -6079903 X 0 1 X 1 0 X 5159959 618583 21165617 2855560 5432173 35231892 5159959 618583 21165617 2855560 5432173 35231892 35231892 2013991 2494529 1480723 2655105 3383244 12027592 0 0 0 0 221148 156646 540591 414530 443931 1776846 49036330 0.71849 0.71718 X Schedule A, Part II, Line 10 All Other Operating Income RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 35794357 17991169 17803188 0 6350503 4175487 2175016 0 0 0 0 19978204 Assets held for specific purpose 4802669 Finance lease receivable 9896283 Due from non-controlled affiliates 2556145 Due from controlled affiliates 1251169 18506266 Reserve for potential liability 11700000 Finance lease liability 11146397 Deferred compensation payable 4802669 Due to NYS OPWDD 549789 28198855 X 173421503 6434753 0 0 0 6434753 166986750 274355 0 274355 167261105 150926847 0 0 0 0 0 150926847 274355 0 274355 151201202 Schedule D, Part X, Line 2 AHRC Nassau adopted the provisions of ASC 740, Accounting for Uncertainty in Income Taxes. Under ASC 740, an Organization must recognize the tax benefit associated with the tax position taken for tax return purposes when it is more likely than not that the position will not be sustained. The implementation of ASC740 had no impact on AHRC Nassau's financial statements. AHRC Nassau does not believe there are any material uncertain tax position and accordingly, it will not recognize any liability for unrecognized tax benefits. AHRC Nassau has filed for and received income tax exemption in the jurisdiction where it is required to do so. Additionally, AHRC Nassau has filed the IRS Form 990 tax return as required and all other applicable returns in the jurisdiction where it is required. For the year ended December 31, 2024, there were no interest or penalties recorded or included in the consolidating statement of activities. AHRC Nassau is subject to routine audits by tax authorities. As of December 31, 2024, there were no examinations by taxing authorities. X X X X X 0 1 0 0 0 0 0 1 0 Stanfort J Perry Chief Executive Officer 609483 0 0 0 39669 0 164924 0 14836 0 828912 0 0 0 Willard T Derr Chief Financial Officer 378549 0 0 0 85122 0 10024 0 32277 0 505972 0 0 0 Christopher J O'Connor Chief Operating Officer 370117 0 0 0 42266 0 95757 0 6900 0 515040 0 0 0 Barry R Donowitz Chief Administrative Officer 315458 0 0 0 41303 0 51081 0 31073 0 438915 0 0 0 Sylvester Naraine Vice President of Finance 217626 0 1285 0 13321 0 6222 0 9075 0 247529 0 0 0 Nicole L Uterano Ferrar Vice President Nursing 193323 0 2082 0 8896 0 7145 0 31634 0 243080 0 0 0 Shaun Weathers Vice President Operations 185603 0 2055 0 11429 0 6208 0 31688 0 236983 0 0 0 Christine F Schulte Vice President Psychology 186534 0 1851 0 11788 0 5772 0 9075 0 215020 0 0 0 Anthony J Daniels Vice President Information Technology 186028 0 1851 0 1804 0 7756 0 10085 0 207524 0 0 0 Christopher P Williams Director of Day Habilitation Programs 161947 0 1851 0 12303 0 6657 0 9830 0 192588 0 0 0 James Van Epps Director 159177 0 1851 0 11741 0 6327 0 6914 0 186010 0 0 0 Schedule J, Part I, Line 3 A board designated Compensation Committee reviews compensation of the officers and key employees utilizing, and retaining for its records, comparable industry data, employee tenure and skill evaluations, and financial condition of the organization. The Compensation Committee review is conducted and reported annually. The process includes the contemporaneous documentation and record-keeping of the deliberations and decisions regarding the compensation arrangement. The Compensation Committee is advised by specialized counsel and a compensation consultant who provides market data and opines on the reasonableness of all compensation and benefit arrangements. The senior executives of the organization provide direct executive services to the organization, as well as indirect executive services for other organizations for which the organization provides management services and for which the organization receives management fees. In determining the reasonableness of compensation of the executives, the Compensation Committee and the compensation consultant consider not only the size and complexity of the organization, but the total size and complexity of the totality of the organizations for which the executives provide services. Schedule J, Part I, Line 4 The Chief Executive Officer ("CEO"), Chief Operating Officer ("COO"), Chief Administrative Officer ("CAO") and Chief Financial Officer ("CFO") received contributions under a 457(F) supplemental employer retirement plan in 2024. From inception, the plan was approved by an independent consultant who opined that the plan was consistent with competitive norms. These contributions are reported in Part II, Column C as deferred compensation. The year 2024 employer contributions were made in accordance with the terms of the 457(f) plan and included amounts/ credits for the; CEO, $90,925, COO, $66,219, CAO, $25,266 and CFO, $57,730. There were no distributions from the plan during 2024. Schedule J, Part I, Line 7 The organization issued board approved non-fixed bonuses as reported on Part II, Column B(ii). Form 990, Part VI, Section A, Line 6 NYSARC, Inc., doing business as The Arc New York, is a membership corporation formed in 1949 and is comprised of its thirty-nine county chapters across New York State. Each chapter, including the Nassau County Chapter ("AHRC Nassau"), operates as part of this statewide network, serving individuals with intellectual and developmental disabilities within its local jurisdiction. AHRC Nassau is governed by its own Board of Directors, which is responsible for its operations and oversight, operating under guidelines and policies promulgated by The Arc New York and its Board of Governors. Form 990, Part VI, Section A, Line 7a The Chapter members elect the officers and directors at its annual board meeting. The Chapter board members nominate the officers and directors of the Corporation. Form 990, Part VI, Section A, Line 7b Members of AHRC-Nassau's governing body have the authority to approve changes to AHRC Nassau's by-laws. Any change to the AHRC-Nassau by-laws approved by the AHRC-Nassau board members is also subject to approval by AHRC-Nassau membership at a special meeting called for such purpose and by the Board of Governors of The Arc of New York. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared by AHRC Nassau's finance department personnel and reviewed by independent accountants. The Form 990 is provided to AHRC Nassau's Board of Directors for review and approval prior to filing with the IRS. A copy of the filed Form 990 is subsequently submitted to The Arc New York ("NYSARC, Inc.") for its records in accordance with statewide reporting guidelines. Form 990, Part VI, Section B, Line 12c All Board members complete and submit a conflict of interest questionnaire annually to the chairperson of the Board's Corporate Compliance Committee. Completed questionnaires are reviewed by this committee and a presentation made to the full Board of Directors. As per the Conflict of Interest policy for the Key and Supervisory personnel: New employees to whom this policy applies will be required to disclose any other employment, independent consulting assignment, family relationship to Agency employees, or other potential conflict of interest at the time of hire. The "Potential Conflict of Interest Disclosure Form" is provided to the employee by the Human Resources Department and must be completed with all other pre-employment paperwork and forwarded to the department Director for review. Form 990, Part VI, Section B, Line 15 A board designated Compensation Committee reviews and sets compensation of the officers utilizing, and retaining for its records, comparable industry data, employee tenure and skill evaluations, and financial condition of the organization. The compensation committee reviews is conducted and reported annually. The process includes the contemporaneous documentation and record-keeping of the deliberations and decisions regarding the compensation arrangement. Form 990, Part VI, Section C, Line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, Line 9 As of December 31, 2024, AHRC Nassau has an investment of $10,294,515 in a managed care organization (the MCO). The MCO was developed, together with four other chapters of The Arc New York, to provide a broad range of supports and services for people with developmental disabilities, in transition from a fee-for-service program model to a capitated, comprehensive care-management model. During 2021, the MCO experienced notable financial difficulties and the Chapter determined that it was no longer reasonable to expect full repayment of their investment. As such, a valuation allowance in the amount of $4,214,612 was recorded during the year ended December 31, 2021 to reduce the carrying value of the investment to $6,079,903. In 2024, the MCO experienced additional notable financial difficulties and AHRC Nassau determined that it was no longer reasonable to expect full repayment of the remaining balance of its investment. As such, an additional valuation allowance in the amount of $6,079,903 was recorded during the year ended December 31, 2024 to reduce the carrying value of the investment to $0. It is reasonably possible that the net carrying value of the investment can change in future periods. MRCS Inc 189 Wheatley Road Brookville NY 11545 113533587 HUD Housing NY 501(c)3 10 NYSARC INC-NASSAU 1 MRCS II 189 Wheatley Road Brookville NY 11545 202656477 HUD Housing NY 501(c)3 10 NYSARC INC-NASSAU COUNTY CHAPTER 1 MRCS III 189 Wheatley Road Brookville NY 11545 205382653 HUD Housing NY 501(c)3 10 NYSARC INC-NASSAU COUNTY CHAPTER 1 MRCS IV 189 Wheatley Road Brookville NY 11545 510660361 HUD Housing NY 501(c)3 10 NYSARC INC-NASSAU COUNTY CHAPTER 1 Nassau Community Mental Retardation Services Inc 189 Wheatley Road Brookville NY 11545 237057568 Property Management NY 501 c 3 12c NYSARC INC-NASSAU COUNTY CHAPTER 1 0 0 0 1 0 0 0 0 0 0 1 1 1 1 1 0 1 0 0 MRCS Inc p 1707 Actual MRCS II o 2550 Actual MRCS III p 2355 Actual MRCS IV p 2749 Actual Extension was filed.