2025-10-15T15:21:07-05:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1500 RXR PLAZA WEST TOWER UNIONDALE NY 11556 990 2024-01-01 116042250 ADULTS AND CHILDREN WITH LEARNING AND DEVELOPMENTAL DISABILITIES INC ADUL 5168220028 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 KIM LEONARD CFO 5168220028 2025-10-14 1 1 CATHERINE PETERCSAK P01357092 5167472000 2025-10-14 2024 2025-03-06 01:10:19Z ROBERT J CIATTO 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 127022728 0 X WWW.ACLD.ORG X 1957 NY PROVIDE CHILDREN & ADULTS WITH DEVELOPMENTAL DISABILITIES OPPORTUNITIES TO PURSUE ENVIABLE LIVES. 19 19 1711 19 0 0 2163586 2200801 97536218 107885782 1675610 1674887 1339812 1289282 102715226 113050752 0 0 0 0 80836626 90360240 0 0 2702 21994329 22717001 102830955 113077241 -115729 -26489 95959058 103668778 63084488 70626085 32874570 33042693 X ACLD'S MISSION IS TO PROVIDE OPPORTUNITIES FOR CHILDREN AND ADULTS WITH AUTISM, LEARNING AND DEVELOPMENTAL DISABILITIES TO PURSUE ENVIABLE LIVES, PROMOTE INDEPENDENCE AND FOSTER SUPPORTIVE RELATIONSHIPS WITHIN THE COMMUNITY. 0 0 65719754 68934474 RESIDENTIAL SERVICES:ACLD OPERATES 48 COMMUNITY-BASED RESIDENCES, THREE SUPPORTIVE INDIVIDUAL RESIDENTIAL ALTERNATIVE RESIDENCES AND 33 RESIDENCES THROUGHOUT NASSAU AND SUFFOLK COUNTIES. THESE RESIDENTIAL PROGRAMS PROVIDED 431 ADULTS WITH THE COUNSELING, TRAINING AND SUPPORT SERVICES THAT ENABLE MEN AND WOMEN WITH DIFFERENT ABILITIES TO WORK AND LIVE AS PART OF THE GREATER LONG ISLAND COMMUNITY IN 2024.THE SUPERVISED INDIVIDUALIZED RESIDENTIAL ALTERNATIVE PROGRAM PROVIDES 24-HOUR SUPERVISED LIVING OPPORTUNITIES. PEOPLE WITHIN THIS PROGRAM ARE PROVIDED WITH STRUCTURED DAILY LIVING SUPPORT, WHICH ENHANCES THEIR GROWTH AND DEVELOPMENT, AND ARE GUIDED AND SUPPORTED AS THEY WORK, TRAVEL AND INTERACT WITHIN THEIR COMMUNITIES.THE SUPPORTIVE INDIVIDUAL RESIDENTIAL ALTERNATIVE PROGRAM PROVIDES INDEPENDENT APARTMENT LIVING FOR ADULTS LOCATED THROUGHOUT NASSAU AND SUFFOLK COUNTIES. PEOPLE EITHER SHARE OR LIVE ALONE IN AN APARTMENT OR A SHARED HOUSE IN THE COMMUNITY AND ARE PROVIDED SUPPORT STAFF BASED ON THEIR INDIVIDUAL NEEDS.COMMUNITY HABILITATION: THE COMMUNITY HABILITATION PROGRAM PROVIDES HABILITATION SERVICES WITHIN AN INDIVIDUAL'S PRIVATE HOME. THE NUMBER OF HOURS PROVIDED BY STAFF VARIES BASED ON AN INDIVIDUAL'S NEEDS. ACLD SUPPORTED 60 INDIVIDUALS IN THE COMMUNITY HABILITATION PROGRAM IN 2024. 17729218 19113148 DAY SERVICES:OVER 482 MEN AND WOMEN TURNED TO ACLD FOR DAY SERVICES IN 2024. ACLD PROGRAMS SUCH AS CHOICES, BRIDGES, OASIS DAY HABILITATION, B.L.U.E., AND PROGRAM WITHOUT WALLS ARE DESIGNED TO PROMOTE INDEPENDENCE AND PRODUCTIVITY THROUGH PARTICIPATION IN MEANINGFUL ACTIVITIES. A WIDE RANGE OF VOLUNTEER WORK EXPERIENCES AND SITE-BASED ACTIVITIES ARE AVAILABLE TO FOSTER COMMUNITY CONNECTIONS. CLINICAL SUPPORT IN AREAS OF NURSING AND PSYCHOLOGY IS ALSO AVAILABLE ON-SITE AT THESE PROGRAMS ON A DAILY BASIS. SEVEN HUB SITES ARE SITUATED IN LOCAL COMMUNITY NEIGHBORHOODS. IN ADDITION, THE GOLDEN OPPORTUNITIES PROGRAM IS DESIGNED TO ADDRESS THE NEEDS OF THOSE WITH DISABILITIES AS THEY AGE, WHILE THE CONNECTIONS PROGRAM TARGETS PEOPLE ON THE AUTISM SPECTRUM OR WHO HAVE SIMILAR STRENGTHS AND CHALLENGES. B.L.U.E. (BALANCED, LIVING, UNLIMITED, EXPLORATION) IS AN INNOVATIVE, TECHNOLOGY-PROGRESSIVE, COMMUNITY-BASED DAY PROGRAM DESIGNED FOR ADULTS ON THE AUTISM SPECTRUM. IN ALL, DAY SERVICES ARE OFFERED AT NINE LOCATIONS IN NASSAU AND SUFFOLK COUNTIES. ACLD ALSO OPERATES A SUPPLEMENTAL GROUP DAY HABILITATION PROGRAM CALLED STRIVE. IT IS AVAILABLE ON WEEKENDS TO 25 ADULTS WITH DEVELOPMENTAL DISABILITIES LIVING AT HOME OR IN FAMILY CARE. STRIVE OFFERS OPPORTUNITIES FOR PEOPLE TO VOLUNTEER, PARTICIPATE IN RECREATIONAL ACTIVITIES AND SOCIALIZE. ACLD PROVIDES TRANSPORTATION TO AND FROM THE STRIVE PROGRAM. 14821898 15572871 CHILDREN'S SERVICES:THE ALAN AND ELLEN SPIEGEL CHILDREN'S CENTER OFFERED FULL-DAY CLASSES FOR 72 PRESCHOOLERS WITH DEVELOPMENTAL DISABILITIES IN 8:1:2 OR 10:1:2 CLASS RATIOS IN 2024. IT IS ALSO HOME TO A SUMMER CAMP FOR SCHOOL-AGE CHILDREN WITH DISABILITIES, OPERATED IN CONJUNCTION WITH GREAT SOUTH BAY YMCA WITH THE SUPPORT OF A GRANT FROM OPWDD.THE KRAMER LEARNING CENTER PROVIDES COMPREHENSIVE DIAGNOSTIC, EDUCATIONAL AND THERAPEUTIC SERVICES TO PRESCHOOLERS WITH DEVELOPMENTAL DISABILITIES. THE PROGRAM OFFERED AT THIS SITE INCLUDED FULL-DAY CLASSES FOR 114 PRESCHOOLERS EITHER IN AN 8:1:2 OR A 10:1:2 CLASS RATIO IN 2024. THIS SITE ALSO OFFERS EVALUATION AND CLINICAL SERVICES (SPEECH, PHYSICAL AND OCCUPATIONAL THERAPIES) TO CHILDREN ENROLLED IN OUR PRESCHOOL CLASSES, AS WELL AS ITINERANT RELATED CLINICAL SERVICES TO PRESCHOOL CHILDREN.ACLD OPERATES TWO FULL DAY, SELF-CONTAINED 12:1:2 CLASS RATIO AT THE BAY SHORE UPK CENTER, IN ADDITION TO PROVISION OF SPECIAL EDUCATION ITINERANT SERVICES (SEIS) AND RELATED CLINICAL SERVICES. THESE SERVICES ARE PROVIDED IN PARTNERSHIP WITH THE BAY SHORE SCHOOL DISTRICT. 6707354 4552650 VOCATIONAL SERVICES: AT THE GAIL AND DON MITZNER ADULT SERVICES PAVILION, ACLD'S VOCATIONAL SERVICES PROGRAM PROVIDED JOB ASSESSMENT, JOB DEVELOPMENT, TRAVEL TRAINING, ON-SITE JOB COACHING, SCHOOL CONSULTATION AND SITUATIONAL ASSESSMENT SERVICES FOR MORE THAN 350 MEN AND WOMEN WITH DISABILITIES IN 2024.ACLD OPERATES ONE OF LONG ISLAND'S LARGEST SUPPORTED EMPLOYMENT PROGRAMS, WORKING WITH HIGHLY MOTIVATED AND QUALIFIED JOB-SEEKERS AND EMPLOYEES TO PURSUE THEIR EMPLOYMENT GOALS AT ONE OF THE MORE THAN 112 PARTICIPATING COMPANIES THROUGHOUT NASSAU AND SUFFOLK COUNTIES.PREVOCATIONAL SERVICES: PREVOCATIONAL SERVICES ARE DESIGNED TO PREPARE PEOPLE WITH DEVELOPMENTAL DISABILITIES FOR PAID EMPLOYMENT OR MEANINGFUL ACTIVITIES, INCLUDING VOLUNTEERING. THE ADULTS ENGAGE IN SKILL DEVELOPMENT THROUGH TRIAL WORK EXPERIENCES WITH VARIOUS EMPLOYERS WHO PARTNER WITH THE PROGRAM AND OPPORTUNITIES TO TOUR VARIOUS INDUSTRIES AND PRACTICE INTERVIEWING SKILLS. IN 2024, THIS PROGRAM SUPPORTED 23 PEOPLE AND ESTABLISHED 16 PARTNERS THROUGHOUT LONG ISLAND. BUSINESS SERVICES: ACLD BUSINESS SERVICES HAS 4 CONTRACTS WITH NYSID (NEW YORK STATE INDUSTRIES FOR THE DISABLED). THIS CONTRACT INCLUDES THE HUNTINGTON DEPARTMENT OF MOTOR VEHICLES, THE DEPARTMENT OF HOMELAND SECURITY IN BAY SHORE, AND BOCES IN COMMACK. CANDLEWORKS BY ACLD: CANDLEWORKS BY ACLD, ACLD'S NEWEST BUSINESS INITIATIVE, PROVIDES EMPLOYMENT OPPORTUNITIES FOR ADULTS WITH AUTISM, LEARNING AND DEVELOPMENTAL DISABILITIES. AT CANDLEWORKS, EMPLOYEES ARE INVOLVED IN EVERY STEP OF THE PROCESS, FROM PROCESSING ORDERS TO MELTING AND MIXING OUR PERFECT BLEND OF FRAGRANCES AND WAX TO HAND-POURING EACH ITEM, PACKAGING AND SHIPPING AN ORDER. FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, EMPLOYMENT OFFERS GREATER ECONOMIC SELF-SUFFICIENCY THROUGH THE APPLICATION OF THEIR SKILLS AND ACTIVE PARTICIPATION IN THEIR COMMUNITIES.REWEARABLE: REWEARABLE IS A CLOTHING RECYCLING PROGRAM COMMITTED TO HELPING PEOPLE WITH DEVELOPMENTAL DISABILITIES PURSUE ENVIABLE LIVES THROUGH SUSTAINABLE EMPLOYMENT. REWEARABLE HAS AN INTEGRATED WORKFORCE WHICH, FROM SCHEDULING PICKUPS TO SORTING AND BALING CLOTHING, ENSURES WORKERS ARE BUILDING VOCATIONAL SKILLS IN A WORK ENVIRONMENT.FAMILY SUPPORT SERVICES: THE FAMILY SUPPORT SERVICES PROGRAM PROVIDES INFORMATION, REFERRALS, ELIGIBILITY PROCESS ASSISTANCE, LIFE-PLANNING ASSISTANCE, AND TRANSITION-PLANNING AWARENESS TO PEOPLE WITH INTELLECTUAL AND OR DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES TO HELP THEM SEEK SERVICES TO ENHANCE THEIR LIVES. FAMILY MEMBER TRAINING ALSO PROVIDES INFORMATION AND REFERRAL SERVICES TO LOCAL SCHOOLS, HOSPITALS, AND OTHER SUPPORTS FOR THOUSANDS OF FAMILIES THROUGHOUT LONG ISLAND EACH YEAR. IN 2024, 208 PEOPLE WERE SUPPORTED BY THE FAMILY SUPPORT/ SERVICE ACCESS GRANT.RESPITE: ACLD'S RESPITE SERVICES OFFER TEMPORARY RELIEF OF CARE RESPONSIBILITIES TO PRIMARY CAREGIVERS WITH FAMILY MEMBERS WITH DEVELOPMENTAL DISABILITIES LIVING IN THE HOME. RESPITE SERVICES ARE OFFERED IN THE HOME OR AT OUR SITE-BASED LOCATION TO PEOPLE WITH A DOCUMENTED INTELLECTUAL AND OR DEVELOPMENTAL DISABILITY WHO MEET THE STATE'S OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES (OPWDD) ELIGIBILITY REQUIREMENTS. RESPITE SERVICES CAN BE PROVIDED ONLY TO INDIVIDUALS RESIDING AT HOME WITH THEIR FAMILY. IN 2024, RESPITE SERVICES PROVIDED SUPPORT TO 43 PEOPLE. IN-HOME RESPITE IS AVAILABLE TO BOTH CHILDREN AND ADULTS. ACLD HIRES RESPITE COUNSELORS WHO COME TO THE FAMILY HOME TO TEMPORARILY RELIEVE THE PRIMARY CAREGIVER OF THEIR RESPONSIBILITY. ACLD HAS RESPITE COUNSELORS ON STAFF, OR THE FAMILY MAY REFER A TRUSTED PERSON THAT ACLD CAN HIRE IF THE INDIVIDUAL MEETS THE REQUIREMENTS TO HOLD THE POSITION. SITE-BASED RESPITE IS AVAILABLE TO ADULTS AND TAKES PLACE ON-SITE AT AN ACLD FACILITY. THIS SERVICE IS OFFERED IN THE EVENINGS, ON THURSDAYS AND FRIDAYS, YEAR-ROUND. DINNER IS INCLUDED, AND TRANSPORTATION CAN BE PROVIDED WITHIN NASSAU COUNTY AND WESTERN SUFFOLK COUNTY. SOCIAL AND RECREATIONAL ACTIVITIES ARE OFFERED TO ATTENDEES. THE VOUCHER REIMBURSEMENT PROGRAM IS AVAILABLE TO FAMILIES WITH OPWDD ELIGIBLE CHILDREN THAT DO NOT HAVE MEDICAID. FAMILIES MUST APPLY FOR REIMBURSEMENT FOR RESPITE AND QUALIFYING GOODS AND SERVICES AND MAY BE ELIGIBLE FOR UP TO $3,000 IN REIMBURSEMENT PER YEAR. CLINICAL SERVICES: ACLD'S ARTICLE 16 CLINIC, LOCATED IN BOTH BETHPAGE AND HAUPPAUGE, PROVIDES SPEECH, COUNSELING, OCCUPATIONAL AND PHYSICAL THERAPY. ALL CLINICIANS ARE CERTIFIED AND LICENSED THROUGH NEW YORK STATE. IN 2024, 60 PEOPLE RECEIVED SERVICES THROUGH ARTICLE 16. 6707354 4552650 104978224 1 1 0 1 0 0 0 0 1 1 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 1 1 1 1 0 0 1 76 0 1711 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X KIM LEONARD CFO 5168220028 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 JOSEPH J ORTEGO CHAIR 1.00 0.00 X X 0 0 0 RICHARD BREUNINGER VICE CHAIR 1.00 0.00 X X 0 0 0 EDWARD MURPHY TREASURER 1.00 1.00 X X 0 0 0 REBECCA KOOPER SECRETARY 1.00 0.00 X X 0 0 0 MEGAN GARDNER BOARD MEMBER 1.00 0.00 X 0 0 0 ELLEN ALEXANDER BOARD MEMBER 1.00 0.00 X 0 0 0 DR ANNE EMMERSON BOARD MEMBER 1.00 0.00 X 0 0 0 ERNEST GONZALEZ BOARD MEMBER 1.00 0.00 X 0 0 0 MERYL JACKELOW BOARD MEMBER 1.00 0.00 X 0 0 0 DONALD MITZNER BOARD MEMBER 1.00 0.00 X 0 0 0 DORIS SHAW BOARD MEMBER 1.00 0.00 X 0 0 0 ELLEN SPIEGEL BOARD MEMBER 1.00 0.00 X 0 0 0 SHARON CIMINO BOARD MEMBER 1.00 0.00 X 0 0 0 HONORABLE NORMAN ST GEORGE BOARD MEMBER 1.00 0.00 X 0 0 0 JEFFREY TAYLOR BOARD MEMBER 1.00 0.00 X 0 0 0 DAVID LEVER BOARD MEMBER 1.00 0.00 X 0 0 0 GAIL HAMLIN BOARD MEMBER 1.00 0.00 X 0 0 0 KEITH BRADY BOARD MEMBER 1.00 0.00 X 0 0 0 EMILY KREBS BOARD MEMBER 1.00 0.00 X 0 0 0 ROBERT J CIATTO PRESIDENT/CEO 35.00 1.00 X 424647 0 113080 KIM LEONARD CHIEF FINANCIAL OFFICER 35.00 1.00 X 205995 0 60974 ANNE MARIE SIME CHIEF PROGRAM OFFICER 35.00 0.00 X 220668 0 12512 GERARD F DIMURO CHIEF ADMINISTRATIVE OFFICER 35.00 0.00 X 215834 0 13286 STACEY RATNER PRINCIPAL 35.00 0.00 X 172101 0 9439 JOEL SANTANA CHIEF COMPLIANCE OFFICER 35.00 0.00 X 172153 0 48587 RICHARD CHARLES VAN DYKE DIRECTOR, BUSINESS OPERATIONS 35.00 0.00 X 158069 0 9893 ROSEANNE TAST IEP COORDINATOR 35.00 0.00 X 157329 0 8866 LIDLEY PIERRE DSP 40.00 0.00 X 155557 0 6600 1882353 0 283237 100 0 1 0 ACCESS STAFFING LLC PO BOX 200608 DALLAS TX 753200608 TEMP DIRECT CARE & NURSING STAFF 358482 INTEGRATED THERAPEUTIC SOLUTIONS PO BOX 1264 CENTER MORICHES NY 11934 THERAPY SERVICES 179990 CORPORATE RESOURCES LLC 4 WESTMINISTER RD SYOSSET NY 11791 RECRUITMENT SERVICES 135955 BAKER TILLY US LLP PO BOX 7398 MADISON WI 737077398 AUDIT/TAX SERVICES 121465 MORITT HOCK & HAMROFF LLP 400 GARDEN CITY PLAZA STE 202 GARDEN CITY NY 11530 LEGAL SERVICES 107687 5 4019 206554 1929160 61068 2200801 MEDICAID 624100 83072072 83072072 PROGRAM SERVICE REVENUE 624100 24367171 24367171 CLIENT FEES 624100 446539 446539 107885782 510743 510743 14000178 1135942 13965384 6592 34794 1129350 1164144 1164144 MNGEMNT FEES/RENT CHARLES EVANS 624100 1154677 1154677 REWEARABLES 624100 75785 75785 COMMUNITY TRUST A & B ADMIN FEES 900099 56536 56536 2284 85459 -83175 1289282 113050752 109201703 0 1648248 1291269 1291269 70431032 66755590 3675442 2495932 2382006 113926 10801599 10058355 743244 5340408 5009994 330414 199053 86216 112837 155838 14496 141342 4648 2370 2278 1225674 881470 344204 611257 528230 83027 3406850 3363400 43450 667139 662750 4389 67346 52289 15057 2415684 2415684 3206374 3038933 167441 1655223 1474260 180963 CLIENT INCIDENTALS 2298594 2298594 REPAIRS AND MAINTENANCE 2120699 1673390 444607 2702 EQUIPMENT PURCHASE 1911131 1851634 59497 CONSUMABLE SUPPLIES 1787835 1775667 12168 983656 652896 330760 113077241 104978224 8096315 2702 2071301 2630110 3781976 2952644 20 13112034 21457410 1053086 932891 100162442 47125786 53528678 53036656 11573227 8145305 50000 50000 10788756 14463742 95959058 103668778 11700587 14544492 8393974 0 424842 425381 28147378 37315701 14417707 18340511 63084488 70626085 X 31572298 31734481 1302272 1308212 32874570 33042693 95959058 103668778 X -26489 90930 103682 X 0 1 X 1 0 X 2427089 884028 15036932 2163586 2200801 22712436 81813848 82062488 89516282 97536218 107885782 458814618 84240937 82946516 104553214 99699804 110086583 481527054 0 0 0 481527054 29652 24225 115447 477990 510743 1158057 29652 24225 115447 477990 510743 1158057 3205622 1360684 1373974 1339812 1289282 8569374 87476211 84331425 106042635 101517606 111886608 491254485 0.98020 0.98040 0.00240 0.00160 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 1,197. 2021 AMOUNT: $ 13,138. 2023 AMOUNT: $ 4,541. 2024 AMOUNT: $ -73,290. MNGEMNT FEES/RENT CHARLES EVANS - 2020 AMOUNT: $ 1,121,938. 2021 AMOUNT: $ 1,120,013. 2022 AMOUNT: $ 1,132,496. 2023 AMOUNT: $ 1,079,770. 2024 AMOUNT: $ 1,154,677. FOUNDATION NSMC MGMT FEE - 2020 AMOUNT: $ 85,407. 2021 AMOUNT: $ 75,655. 2022 AMOUNT: $ 58,957. 2023 AMOUNT: $ 66,225. 2024 AMOUNT: $ 51,074. REWEARABLE - 2020 AMOUNT: $ 54,813. 2021 AMOUNT: $ 77,556. 2022 AMOUNT: $ 69,201. 2023 AMOUNT: $ 76,089. 2024 AMOUNT: $ 75,785. COMMUNITY TRUST A B ADMIN FEES - 2020 AMOUNT: $ 40,534. 2021 AMOUNT: $ 39,514. 2022 AMOUNT: $ 51,565. 2023 AMOUNT: $ 52,270. 2024 AMOUNT: $ 56,536. DEVELOPERS FEES - 2020 AMOUNT: $ 1,867,265. OTHER MANAGEMENT SERVICES - 2020 AMOUNT: $ 34,468. 2021 AMOUNT: $ 34,808. 2022 AMOUNT: $ 61,755. 2023 AMOUNT: $ 42,767. 2024 AMOUNT: $ 24,500. FSA/DCA FORFEITURES - 2023 AMOUNT: $ 18,150. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 4648 0 0 0 4648 0 PART II-B, LINE 1: ADULTS AND CHILDREN WITH LEARNING AND DEVELOPMENTAL DISABILITIES, INC. IS A MEMBER OF THE LONG ISLAND COALITION FOR YOUNG CHILDREN WITH SPECIAL NEEDS, INC. AND THE INTERAGENCY COUNCIL OF DEVELOPMENTAL DISABILITIES AGENCIES, INC. A PORTION OF THE MEMBERSHIP DUES PAID TO THESE ORGANIZATIONS IS EARMARKED FOR GOVERNMENT RELATIONS REPRESENTATION. 0 1 X 258400 258400 258400 258400 258400 258400 262400 4000 258400 270400 8000 262400 0.00000 1.00000 0.00000 0 0 17302138 17302138 70646343 37237204 33409139 1415962 1258947 157015 10797999 8629635 2168364 53036656 CASH HELD AS AGENT 425381 DUE FROM CHARLES EVANS CENTER 298668 SECURITY DEPOSITS 161996 INTEREST IN RECIPIENT ORGANIZATION NET ASSETS 151874 RIGHT-OF-USE ASSETS 8737997 DUE FROM AFFILIATE 1385237 ASSETS HELD FOR A SPECIFIC PURPOSE 1391962 CONSTRUCTIONS-IN-PROGRESS 1836937 INTEREST RATE SWAP 73690 14463742 OPERATING LEASE LIABILITY 8887635 DUE TO GOVERNMENT AGENCIES 7541216 DEFERRED COMPENSATION PAYABLE 1911660 18340511 X 113457652 90930 309378 400308 113057344 -6592 -6592 113050752 113289529 6592 6592 113282937 -205696 -205696 113077241 PART IV, LINE 2B: ACLD PROVIDES CUSTODIANSHIP FOR RESIDENTS WHO, DUE TO THEIR DISABILITIES, ARE UNABLE TO MAINTAIN THEIR OWN BANK ACCOUNTS AND MANAGE THEIR FINANCES PROPERLY. PART V, LINE 4: PERMANENT ENDOWMENT FUNDS ARE RESTRICTED TO INVESTMENTS IN PERPETUITY; THE INCOME IS EXPENDABLE AT THE DISCRETION OF ACLD WITHIN THE PROGRAMS SPECIFIED BY THE DONORS. PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES RECOGNITION THRESHOLDS THAT MUST BE MET BEFORE A TAX POSITION IS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS AND PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE, AND TRANSITION. UNDER ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AN ENTITY MAY ONLY RECOGNIZE OR CONTINUE TO RECOGNIZE TAX POSITIONS THAT MEET A "MORE-LIKELY-THAN-NOT" THRESHOLD. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED LOSS ON INTEREST RATE SWAP 103,682. UNREALIZED GAIN (457B/F PLANS) 205,696. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON SALE OF EQUIPMENT NETTED AGAINST EXPENSES ON AFS -6,592. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF EQUIPMENT NETTED AGAINST EXPENSES ON AFS 6,592. PART XII, LINE 4B - OTHER ADJUSTMENTS: UNREALIZED GAIN (457B/F PLANS) -205,696. X X X X X 0 1 0 0 0 0 0 1 0 ROBERT J CIATTO PRESIDENT/CEO 390690 0 25000 0 8957 0 96080 0 17000 0 537727 0 0 0 KIM LEONARD CHIEF FINANCIAL OFFICER 205581 0 0 0 414 0 12538 0 48436 0 266969 0 0 0 ANNE MARIE SIME CHIEF PROGRAM OFFICER 209864 0 10000 0 804 0 12139 0 373 0 233180 0 0 0 GERARD F DIMURO CHIEF ADMINISTRATIVE OFFICER 204600 0 10000 0 1234 0 12234 0 1052 0 229120 0 0 0 JOEL SANTANA CHIEF COMPLIANCE OFFICER 169428 0 2500 0 225 0 9705 0 38882 0 220740 0 0 0 STACEY RATNER PRINCIPAL 171230 0 0 0 871 0 9439 0 0 0 181540 0 0 0 RICHARD CHARLES VAN DYKE DIRECTOR, BUSINESS OPERATIONS 155229 0 2000 0 840 0 8841 0 1052 0 167962 0 0 0 ROSEANNE TAST IEP COORDINATOR 127763 0 29177 0 389 0 6814 0 2052 0 166195 0 0 0 LIDLEY PIERRE DSP 146939 0 8618 0 0 0 6388 0 212 0 162157 0 0 0 PART I, LINE 3 THE PRESIDENT/CEO HAS A WRITTEN EMPLOYMENT CONTRACT IN PLACE. THE ORGANIZTION USES SPECIALIZED COUNSEL AND A CONSULTING FIRM WITH EXPERTISE IN HUMAN SERVICES AGENCIES. THE CONSULTANT PROVIDES A COMPENSATION SURVEY BASED UPON THE COMPENSATION AND BENEFITS PAID TO EXECUTIVES OF COMPARABLE ORGANIZATIONS. THE PRESIDENT/CEO, CHIEF PROGRAM OFFICER, CHIEF ADMINISTRATIVE OFFICE AND CFO POSITIONS ARE ANALYZED. THE RESULTS OF THIS COMPENSATION ANALYSIS ARE PRESENTED TO THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS, WHO REVIEWS THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND TO ENSURE COMPLIANCE WITH THE DUE DILIGENCE AND REASONABLENESS GUIDELINES AS OUTLINED IN IRC 4958 AND BEST PRACTICES. THE COMPENSATION DECISIONS ARE RATIFIED BY THE BOARD OF DIRECTORS BEFORE BECOMING EFFECTIVE. PART I, LINE 4B THE AGENCY MADE A CONTRIBUTION ON BEHALF OF THE CEO/PRESIDENT TO A SUPPLEMENTAL RETIREMENT PLAN EQUAL TO $35,461. THIS BENEFIT IS SUBJECT TO RISK OF FORFEITURE IN THE EVENT THE CEO/PRESIDENT VOLUNTARILY LEAVES EMPLOYMENT BEFORE THE PLAN'S VESTING DATE. PART I, LINE 7 NINETY-SEVEN STAFF RECEIVED NON-FIXED PAYMENTS IN THE FORM OF BONUSES FOR THE YEAR ENDED 12/31/24 WHICH WERE APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B A DETAILED REVIEW OF THE FORM 990 IS PERFORMED BY THE DIRECTOR OF FINANCIAL OPERATIONS AND CFO. ADDITIONALLY, THE CFO REVIEWS/PRESENTS TO THE FINANCE AND AUDIT COMMITTEE IN A FORMAL PRESENTATION ABOUT THE FILING. FINALLY, COPIES OF THE COMPLETE FORM 990 ARE MADE AVAILABLE TO THE ENTIRE BOARD OF DIRECTORS VIA EMAIL PRIOR TO THE DATE OF THE FILING. FORM 990, PART VI, SECTION B, LINE 12C THROUGH AN ANNUAL MONITORING PROCESS, THE CORPORATE COMPLIANCE OFFICER ENSURES THAT OFFICERS, DIRECTORS AND KEY EMPLOYEES HAVE COMPLETED AN ANNUAL CONFLICT OF INTEREST STATEMENT. IF ACLD DISCOVERS AN UNDISCLOSED CONFLICT OF INTEREST OR UNDISCLOSED POSSIBLE CONFLICT OF INTEREST, THE BOARD SHALL CONDUCT A REVIEW OF THE TRANSACTION TO DETERMINE WHETHER AN ACTUAL CONFLICT OF INTEREST EXISTS THAT SHOULD HAVE BEEN DISCLOSED AND THEN, DETERMINE WHAT ACTION TO TAKE WITH RESPECT TO THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT/CEO HAS A WRITTEN EMPLOYMENT CONTRACT IN PLACE. THE ORGANIZTION USES SPECIALIZED COUNSEL AND A CONSULTING FIRM WITH EXPERTISE IN HUMAN SERVICES AGENCIES. THE CONSULTANT PROVIDES A COMPENSATION SURVEY BASED UPON THE COMPENSATION AND BENEFITS PAID TO EXECUTIVES OF COMPARABLE ORGANIZATIONS. THE PRESIDENT/CEO, CHIEF PROGRAM OFFICER, CHIEF ADMINISTRATIVE OFFICE AND CFO POSITIONS ARE ANALYZED. THE RESULTS OF THIS COMPENSATION ANALYSIS ARE PRESENTED TO THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS, WHO REVIEWS THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND TO ENSURE COMPLIANCE WITH THE DUE DILIGENCE AND REASONABLENESS GUIDELINES AS OUTLINED IN IRC 4958 AND BEST PRACTICES. THE COMPENSATION DECISIONS ARE RATIFIED BY THE BOARD OF DIRECTORS BEFORE BECOMING EFFECTIVE. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF ACLD'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION AT OUR MAIN OFFICE OR UPON REQUEST. FORM 990, PART XI, LINE 9: UNREALIZED LOSS ON INTEREST RATE SWAP 103,682. OYSTER BAY GARDENS MEMBER LLC 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 824536052 WAS ESTABLISHED TO CONSTRUCT, DEVELOP & OPERATE AFFORDABLE HOUSING NY 67 1623 ACLD INC ACLD FOUNDATION INC 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 812018946 TO SUPPORT ACTIVITIES OF ACLD, INC. NY 501(C)(3) LINE 12A, I ACLD INC 1 NASSAU SUFFOLK MEDICAL CARE PC 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 813781245 MEDICAL SERVICES NY ACLD INC C 167310 1.00000 1 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 ACLD FOUNDATION INC C 206554 BOOK ACLD FOUNDATION INC M 761648 BOOK ACLD FOUNDATION INC N 82820 BOOK ACLD FOUNDATION INC O 239358 BOOK ACLD FOUNDATION INC Q 281742 BOOK NASSAU SUFFOLK MEDICAL CARE PC O 52928 BOOK