2019-05-13T10:52:11-05:00 2018-06-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP ONE PENN PLAZA SUITE 3000 NEW YORK NY 10119 990 2017-07-01 112503193 BIRCH FAMILY SERVICES INC BIRC 2126161800 104 WEST 29TH STREET 3RD FLOOR NEW YORK NY 10001 MATTHEW STURIALE PRESIDENT/CEO 2126161800 2019-05-09 1 PATRICK YU CPA P00675982 2126976900 X 148.75.192.64 2019-05-09 18:40:53 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 45D50D8E3994CEF8BF8842BFE43A81B55B26F885 2017 2019-02-21 02:37:17Z MATTHEW STURIALE 104 WEST 29TH STREET 3RD FLOOR NEW YORK NY 10001 69285722 0 X WWW.BIRCHFAMILYSERVICES.ORG X 1975 NY TO EMPOWER INDIVIDUALS WITH AUTISM & DEVELOPMENTAL DISABILITIES TO LEAD FULFILLING LIVES. 10 10 1109 10 0 103673 4949617 7608891 58343996 61649831 0 0 -20512 -93057 63273101 69165665 0 0 0 0 44905908 48987931 0 0 294027 17424477 17691075 62330385 66679006 942716 2486659 21829994 27231924 18727876 21643147 3102118 5588777 X BIRCH FAMILY SERVICES EMPOWERS INDIVIDUALS WITH AUTISM AND DEVELOPMENTAL DISABILITIES TO LEAD FULFILLING LIVES.. 0 0 34240692 34825315 BIRCH OPERATES EARLY CHILDHOOD PROGRAMS THROUGHOUT NEW YORK CITY. YOUNG CHILDREN WITH SEVERE DEVELOPMENTAL DELAYS ARE RECEIVING THE SPECIALIZED THERAPEUTIC AND EDUCATIONAL SERVICES THEY NEED TO OVERCOME THE OBSTACLES THEY AND THEIR FAMILIES FACE. BIRCH ALSO SERVES TYPICALLY-DEVELOPING PRESCHOOLERS FUNDED THROUGH FEDERAL HEAD START, AND NYC CHILDREN'S SERVICES. BECAUSE OF THE SUCCESS OF OUR PROGRAMS, MANY OF THE CHILDREN WITH DEVELOPMENTAL DELAYS WHOM BIRCH GRADUATES EACH YEAR ENTER PUBLIC SCHOOL CLASSES FOR TYPICALLY-DEVELOPING CHILDREN OR ARE ABLE TO PARTICIPATE IN LESS INTENSIVE SPECIAL CLASSES. THE PHYLLIS L. SUSSER SCHOOL FOR EXCEPTIONAL CHILDREN IN FLUSHING SERVES CHILDREN AGES 5-21 WITH AUTISM, DEVELOPMENTAL DELAYS, EMOTIONAL DISABILITIES, SEVERE SPEECH AND LANGUAGE IMPAIRMENTS AND TRAUMATIC BRAIN INJURIES WHOSE NEEDS CANNOT BE MET BY THE PUBLIC SCHOOL SYSTEM. THE BIRCH ANNEX IN WASHINGTON HEIGHTS SERVES CHILDREN AGES 5-8 YEAR WITH AUTISM. 23870108 26607835 BIRCH OPERATES OTHER COMMUNITY BASED SERVICES FOR PEOPLE WITH AUTISM SPECTRUM DISORDERS. ADOLESCENTS AND ADULTS WITH SEVERE DEVELOPMENTAL DISABILITIES RECEIVE TWENTY-FOUR HOUR CARE IN BIRCH'S 18 RESIDENCES LOCATED IN MANHATTAN, BROOKLYN AND QUEENS. MANY OF THESE INDIVIDUALS HAD BEEN LIVING IN STATE INSTITUTIONS BUT NOW ENJOY REAL HOMES IN COMMUNITIES IN WHICH THEY CAN ACTUALLY PARTICIPATE. WE ALSO SERVED INDIVIDUALS IN OUR DAY HABILITATION PROGRAMS IN OUR SITES LOCATED IN BROOKLYN AND QUEENS, TO ASSIST THEM IN TRANSITIONING FROM HIGH SCHOOL BY ENGAGING THEM IN ACTIVITIES THAT PROMOTE EVENTUAL EMPLOYMENT AND INDEPENDENT LIVING. BIRCH ALSO PROVIDED SERVICES TO INDIVIDUALS IN ITS MEDICAID SERVICE COORDINATION PROGRAM. BIRCH'S NEW FRONTIER PROGRAM INITIATIVE SUPPORTS INDIVIDUALS WITH AUTISM SPECTRUM DISORDER IN EMPLOYMENT SUPPPORT AND SERVICES. 467244 216685 OTHER-TRAINING AND OTHER INCOME. 58578044 1 1 0 1 0 0 0 0 1 0 1 0 0 0 1 1 1 0 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 0 0 0 0 1 150 0 1109 1 1 1 0 0 0 0 1 1 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X JOSH SCHER 2126161824 104 WEST 29TH STREET 3RD FLOOR NEW YORK NY 10001 ROBIN E KELLER ESQ CHAIR 3.00 0.00 X X 0 0 0 DAN BRECHER ESQ FIRST VICE CHAIR 1.00 0.00 X X 0 0 0 JUDITH KAUFFMAN FULLMER SECOND VICE CHAIR 1.00 0.00 X X 0 0 0 ALAN L GOLDBERG CPA TREASURER 2.00 0.00 X X 0 0 0 JEAN RAWITT SECRETARY 3.00 0.00 X X 0 0 0 GEORGIANA A CASIMIR-MAGLIORE BOARD MEMBER 1.00 0.00 X 0 0 0 JAY R INDYKE ESQ BOARD MEMBER 1.00 0.00 X 0 0 0 NINA B MOGILNIK BOARD MEMBER 1.00 0.00 X 0 0 0 LOURDES SLATER ESQ BOARD MEMBER 1.00 0.00 X 0 0 0 GEORGE VARUGHESE BOARD MEMBER 2.00 0.00 X 0 0 0 MATTHEW STURIALE PRESIDENT/CEO 34.00 0.00 X 353140 0 19411 LISA GILDAY COO 35.00 0.00 X 202944 0 10821 JOSHUA SCHER CFO/ VP OF FINANCE AND ADMIN 35.00 0.00 X 233605 0 7275 BRIAN CELARDO CIO 35.00 0.00 X 152859 0 7036 CHARMANE WONG DIRECTOR OF HR 35.00 0.00 X 135873 0 9215 ESPA SERGIOU DIRECTOR OF EDUCATION 35.00 0.00 X 140562 0 14573 ANITA MELLUSI CONTROLLER 35.00 0.00 X 134248 0 2759 THOMAS FORESTER DIRECTOR-COMMUNITY SERVICES 35.00 0.00 X 125025 0 8956 1478256 0 80046 8 0 1 0 ACCESS STAFFING LLC PO BOX 75334 CHICAGO IL 60675 TEMP AGENCY 857904 THE EXECUSEARCH GROUP 675 3RD AVE NEW YORK NY 10017 TEMP AGENCY - OT/PT & RN 481889 THERAPEUTIC RESOURCES PHYSICAL 36-36 33RD ST STE 500 LONG ISLAND CITY NY 11106 TEMP AGENCY 194853 PRIDE HEALTHCARE LLC 420 LEXINGTON AVE 30TH FL NEW YORK NY 10170 MENTAL HYGIENE 145832 PEARLCARE STAFFING SOLUTIONS LLC PO BOX 75343 CHICAGO IL 60675 TEMP AGENCY 125632 8 276909 4484359 2847623 7608891 TUITION REVENUE 611600 34825315 34825315 MEDICAID REVENUE 624410 26607835 26607835 TRAINING & CONSULTANT REVENUE 611600 216681 216681 61649831 27000 276909 120057 -93057 -93057 69165665 61649831 0 -93057 874526 856526 18000 39020516 35884123 2984589 151804 1077981 996087 77934 3960 4952059 4484131 445050 22878 3062849 2791403 258898 12548 187849 50927 136922 125000 125000 80951 80951 3645984 2781509 864003 472 341363 281334 58773 1256 221480 122704 97314 1462 4801363 4056819 715582 28962 344183 329738 13754 691 348193 236145 104374 7674 1423539 1224181 199358 644566 530192 111831 2543 REPAIRS & MAINTENANCE 1302793 1130327 171034 1432 SUPPLIES 1204119 1132108 69157 2854 FOOD 1090874 1090087 322 465 SERVICES ASSESSMENT 778584 778584 1150234 677645 435563 37026 66679006 58578044 7806935 294027 13880 14680 4899025 6144093 71550 15000 6814467 8530666 697227 772224 27141243 15742489 8976852 11398754 356993 356507 21829994 27231924 5710540 5115694 2899811 2353500 3482583 8671128 6634942 5502825 18727876 21643147 X 2821452 5428611 280666 160166 3102118 5588777 21829994 27231924 2486659 0 X 0 1 X 1 1 1 X 4663562 4284235 4099923 4579495 7608891 25236106 50261397 50052399 52664609 58343966 61649835 272972206 545353 757143 161708 608955 608968 2682127 55470312 55093777 56926240 63532416 69867694 300890439 100000 100000 100000 53900 87219 441119 0 100000 100000 100000 53900 87219 441119 300449320 8572 83 24 8679 8572 83 24 8679 73271 37778 50631 31954 193634 55552155 55131638 56976895 63564370 69867694 301092752 0.99790 0.99780 0.00000 0.00010 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2013 AMOUNT: $ 73,271. 2014 AMOUNT: $ 37,778. 2015 AMOUNT: $ 50,631. 2016 AMOUNT: $ 31,954. 0 0 0 0 0 0 0 0 1 80951 80951 0 PART II-B, LINE 1: BIRCH FAMILY SERVICES IS A MEMBER OF THE IAC AND THE NYC COALITION FOR CHILDREN WITH SPECIAL NEEDS. AS MEMBERS $1,918 AND $7,033 (RESPECTIVELY) OF THE ANNUAL DUES PAID REPRESENT FUNDS USED FOR GOVERNMENT RELATIONS PRESENTATION. IN ADDITION, $72,000 REPRESENTS AGENCY FUNDS USED TOWARD GOVERNMENT RELATIONS, STRATEGIC PARTNERSHIP BUILDING AND COMMUNITY RELATIONS. 1 103644 1154282 1150481 107445 0 1888076 1888076 15395142 8404975 6990167 5305335 4141150 1164185 902084 560456 341628 3650606 2635908 1014698 11398754 DUE TO GOVERNMENTAL AGENCIES 4866196 DEFERRED RENT 636629 5502825 X 69774633 608968 608968 69165665 0 69165665 67287974 608968 608968 66679006 0 66679006 PART IV, LINE 1B: BANK ACCOUNTS ARE MAINTAINED BY THE PROGRAMS WHERE THE INDIVIDUAL RESIDES. EACH INDIVIDUAL HAS A BANK LEDGER AND IN-HOUSE LEDGER. THE BANK LEDGER RECORDS ALL THE DEPOSITS AND WITHDRAWALS THAT TAKE PLACE IN THE BANK ACCOUNT. THE IN-HOUSE LEDGER PROVIDES THE DETAIL ON HOW THE INDIVIDUAL SPENDS MONEY THAT IS WITHDRAWN FROM THEIR ACCOUNT. PART X, LINE 2: BIRCH ADOPTED THE PROVISIONS OF ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, INCOME TAXES. UNDER ASC 740, AN ENTITY MAY ONLY RECOGNIZE OR CONTINUE TO RECOGNIZE TAX POSITIONS THAT MEET A "MORE-LIKELY-THAN-NOT" THRESHOLD. BIRCH HAS EVALUATED ITS TAX POSITIONS FOR THE YEARS ENDED JUNE 30, 2018 AND 2017, AND DO NOT BELIEVE IT HAS ANY UNCERTAIN TAX POSITIONS THAT WOULD QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. ADDITIONALLY, BIRCH HAS FILED IRS FORM 990 TAX RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHEN IT IS REQUIRED. FOR THE YEARS ENDED JUNE 30, 2018 AND 2017, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE STATEMENTS OF ACTIVITIES. BIRCH IS SUBJECT TO ROUTINE AUDITS BY FEDERAL, STATE AND LOCAL TAXING AUTHORITIES. AS OF JUNE 30, 2018 AND 2017, BIRCH WAS NOT SUBJECT TO ANY EXAMINATION BY THE TAXING AUTHORITY. GALA 211600 184600 27000 23811 38992 37359 5K 92309 92309 16862 3033 303909 276909 27000 23811 55854 40392 120057 -93057 X X X 0 0 0 0 0 0 0 1 0 MATTHEW STURIALE PRESIDENT/CEO 309884 0 40000 0 3256 0 16076 0 3335 0 372551 0 0 0 LISA GILDAY COO 187944 0 15000 0 0 0 9943 0 878 0 213765 0 0 0 JOSHUA SCHER CFO/ VP OF FINANCE AND ADMIN 203605 0 30000 0 0 0 0 0 7275 0 240880 0 0 0 BRIAN CELARDO CIO 142859 0 10000 0 0 0 0 0 7036 0 159895 0 0 0 ESPA SERGIOU DIRECTOR OF EDUCATION 130562 0 10000 0 0 0 7743 0 6830 0 155135 0 0 0 PART I, LINE 7 PERFORMANCE BASED AWARDS, APPROVED BY THE BOARD OF DIRECTORS, ARE PAID TO OFFICERS AND KEY MANAGERS BASED ON 360 EVALUATIONS FROM PEERS, DIRECT REPORTS AND SUPERIORS. A DORMITORY AUTHORITY OF THE STATE OF NY 146000293 649906SH7 2012-02-29 2612223 RENOVATING AND EQUIPPING FACILITY 0 0 1 B DORMITORY AUTHORITY OF THE STATE OF NY 146000293 649907L19 2013-03-13 1313212 RENOVATING AND EQUIPPING FACILITY 0 0 1 C DORMITORY AUTHORITY OF THE STATE OF NY 146000293 6499075C2 2015-02-11 1453777 RENOVATING AND EQUIPPING FACILITY 0 0 1 A 2612223 235283 52244 2324696 2012 0 0 1 1 B 1313212 69094 26264 1217854 2013 0 0 1 1 C 1453777 62652 29076 1362049 2014 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WAS PREPARED BY A NATIONALLY RENOWNED ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. DRAFT FORM 990 WAS REVIEWED BY THE ORGANIZATION'S PRESIDENT/CEO, CFO AND CONTROLLER AND THEN PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS IN DRAFT VIA ELECTRONIC MAIL, WITH AN OPPORTUNITY FOR THEM TO COMMENT OR MAKE INQUIRY BEFORE IT WAS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES AND BOARD MEMBERS OF BIRCH FAMILY SERVICES HAVE AN OBLIGATION TO CONDUCT BUSINESS WITHIN GUIDELINES THAT PROHIBIT ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST AND SEEK GUIDANCE FROM THE COMPLIANCE OFFICER ON HOW TO HANDLE THE SITUATION. BOARD MEMBERS AND MANAGEMENT EMPLOYEES WILL COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT TO REPORT ANY POTENTIAL CONFLICT OF INTEREST ON AN ANNUAL BASIS. BUSINESS DEALINGS WITH OUTSIDE ENTITIES SHOULD NOT RESULT IN UNUSUAL GAIN FOR THOSE ENTITIES, BIRCH BOARD MEMBERS AND EMPLOYEES. BECAUSE OF THE ABOVE STATEMENT, IF A CONFLICT ARISES, BIRCH EVALUATES THE POTENTIAL GAIN ON A CASE BY CASE BASIS BEFORE DETERMINING IF THE BOARD MEMBER OR EMPLOYEE IN QUESTION CAN BE ALLOWED TO PARTICIPATE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD REVIEWED A DETAILED STUDY OF THE AGENCY'S FOUR (4) EXECUTIVE LEVEL POSITIONS. AFTER DUE DELIBERATION WITH SUBSTANTIATED STUDY RESULTS, THE BOARD DETERMINED COMPENSATION FOLLOWING COMPARISON WITH LOCAL AGENCIES HAVING A COMPARABLE MIX OF SERVICES AND FUNDING SOURCES. THE DATA FOR THIS STUDY WAS DRAWN FROM THE MOST RECENT FORM 990S REPORTED BY THOSE AGENCIES AND INDICATED THAT TOTAL COMPENSATION OF BIRCH'S EXECUTIVES WAS WITHIN +/-3% OF THE MEDIAN TOTAL COMPENSATION FOR THEIR COUNTERPARTS IN THE PEER GROUP AGENCIES, THE BOARD CONCLUDED THAT THE COMPENSATION TO EXECUTIVES OF BIRCH FAMILY SERVICES IS JUSTIFIED BY THE OUTSTANDING QUALITY OF THEIR JOB PERFORMANCE, THEIR YEARS OF EXPERIENCE AND THE BROAD SCOPE OF THEIR DUTIES, THE DIVERSITY AND COMPLEXITY OF THE PROGRAMS AND SERVICES THEY MANAGE, THE FINANCIAL RESOURCES OF THE AGENCY, AND DULY DILIGENT PERIODIC REVIEWS BY THE BOARD OF DIRECTORS OF EXECUTIVE COMPENSATION IN RELATION TO LIKE POSITIONS IN COMPARABLE AGENCIES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MADE ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.