2018-11-15T13:58:48-06:00 2017-12-31 221430039 SOBEL & CO LLC CPA'S 293 EISENHOWER PARKWAY LIVINGSTON NJ 070391711 990 2017-01-01 221487147 CHILDREN'S AID AND FAMILY SERVICES INC CHIL 2012612800 200 ROBIN ROAD PARAMUS NJ 07652 JOANNE MANDRY CEO 2012612800 2018-11-15 1 BRIDGET HARTNETT P01429163 9739949494 2018-11-15 96.225.92.15 2018-11-15 13:50:04 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 338DD432CE3116FEF823C4CA9214FEB4C8E2204D 2017 2018-06-14 16:35:46Z JOANNE MANDRY 200 ROBIN ROAD PARAMUS NJ 07652 15026132 0 X WWW.CAFSNJ.ORG X 1899 NJ CHILDREN'S AID AND FAMILY SERVICES PRESERVES, PROTECTS AND, WHEN NEEDED, PROVIDES FAMILIES. MOTIVATED BY COMPASSION FOR VULNERABLE CHILDREN, YOUNG ADULTS, FRAIL ELDERLY AND THEIR FAMILIES, WE PROVIDE HIGH-QUALITY AND INNOVATIVE SERVICES THAT MEET THEIR SOCIAL, EDUCATIONAL AND EMOTIONAL NEEDS. 22 22 478 848 0 0 7625093 10692396 11076933 2622543 36576 1107182 -362 44103 18738240 14466224 1149647 826656 0 0 13602509 8727817 0 0 532720 4405180 2840371 19157336 12394844 -419096 2071380 14987446 16019479 7258104 7224369 7729342 8795110 X CHILDREN'S AID AND FAMILY SERVICES PRESERVES, PROTECTS AND, WHEN NEEDED, PROVIDES FAMILIES. MOTIVATED BY COMPASSION FOR VULNERABLE CHILDREN, YOUNG ADULTS, FRAIL ELDERLY AND THEIR FAMILIES, WE PROVIDE HIGH-QUALITY AND INNOVATIVE SERVICES THAT MEET THEIR SOCIAL, EDUCATIONAL AND EMOTIONAL NEEDS. 0 1 3829562 54946 0 THE DEVELOPMENTALLY DISABLED PROGRAM OF CHILDREN'S AID & FAMILY SERVICES ENCOMPASSES SEVEN GROUP HOME PROGRAMS WHICH SERVE THE NEEDS OF CHILDREN AND ADULTS WITH INTELLECTUAL DEVELOPMENTAL DISABILITIES. THE GROUP HOME PROGRAMS OPERATED BY CAFS PROVIDE A COMMUNITY INTEGRATION LIVING OPTION FOR THOSE WHO CAN NO LONGER LIVE WITH THEIR FAMILIES OR ON THEIR OWN. THE PROGRAMS AVOID PLACEMENTS IN STATE INSTITUTIONS AND ARE FUNDED BY THE STATE AT A FRACTION OF THE COST OF INSTITUTIONALIZATION. THE PROGRAMS PROVIDE AROUND THE CLOCK STAFF SUPERVISION FOR THE CLIENTS. A HOME ATMOSPHERE IS MAINTAINED AND ASSISTANCE IS PROVIDED AS NEEDED SO THAT OUR CLIENTS CAN FULFILL THEIR DAILY NEEDS AND PREFERENCES. MEDICAL CARE COORDINATION, MEDICATION ADMINISTRATION ARE SOME OF SERVICES OFFERED. THESE PROGRAMS ARE GEARED TOWARDS TEACHING THE CLIENTS HOW TO BECOME SELF-SUFFICIENT IN A NUMBER OF AREAS. MOST COMMON AREAS INCLUDE SOCIAL SKILLS, HOUSEHOLD SKILLS AND DAILY HYGIENE. EACH CLIENT HAS A PERSONAL "PLAN" WHICH IS TAILORED TO THEIR ABILITIES. ALONG WITH THE EDUCATIONAL ASPECT OF THE PROGRAM, COMMUNITY INTEGRATION AND RECREATION PLAY A MAJOR PART IN THE TOTAL SERVICE OF THE PROGRAM. RECREATIONAL ACTIVITIES INCLUDE FIELD TRIPS TO MUSEUMS, LOCAL THEATERS AND BASEBALLS GAMES TO NAME A FEW. 1916602 429542 2404693 RESIDENTIAL TREATMENT PROGRAMS ARE COMPOSED OF PATH HOMES AND TREATMENT HOMES EACH SERVING DIFFERENT GROUPS OF PEOPLE. 1633289 31163 27250 COUNSELING SERVICES PROVIDE GUIDANCE AND SUPPORT TO HELP CHILDREN, ADULTS, AND FAMILIES NAVIGATE THEIR WAY THROUGH THE EVERYDAY CHALLENGES AND TRANSITIONS OF LIFE, WITH A FOCUS ON ADOPTION COUNSELING AND SUPPORT. INCLUDES THE NJ ADOPTION AND RESOURCE CLEARING HOUSE WEBSITE. 2075321 311005 190600 ADOPTION SERVICES: THE ORGANIZATION HELPS ADOPTIVE CHILDREN AND PARENTS FORM NEW BONDS AND STRENGTHEN THE FAMILY UNIT BY PROVIDING A WIDE RANGE OF PRE- AND POST-ADOPTION SERVICES. INTRINSIC TO ALL THAT THE ORGANIZATION DOES IS THE PHILOSOPHY TO PUT THE CHILD'S BEST INTERESTS AT THE CENTER OF ALL DISCUSSIONS, PLANNING AND PLACEMENT. THE ORGANIZATION ALSO PROVIDES HOMES FOR CHILDREN AND BABIES IN FOSTER CARE. ADDICTION PREVENTION SERVICES - PROVIDING INFORMATION EXPERTISE AND SUPPORT IN UNDERSTANDING AND PREVENTING ALCOHOL AND DRUG ABUSE. COMMUNITY SERVICES INCLUDES SUPPORT FOR ELDERCARE PROGRAMS AND BABY BASICS WHICH PROVIDES DIAPERS AND FORMULA TO LOW INCOME FAMILIES. 2075321 311005 190600 9454774 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 68 0 1 478 1 0 0 0 0 0 1 1 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NJ X X THE ORGANIZATION 2012612800 200 ROBIN ROAD PARAMUS NJ 07652 BRIAN HEALEY TRUSTEE 2.00 X 0 0 0 KENNETH A BRONFIN CHAIR 2.00 X X 0 0 0 PATRICIA DUARTE CPA SECRETARY 2.00 X X 0 0 0 DAVID SABATH 1ST VICE CHAIR 2.00 X X 0 0 0 TRACEY GERBER TRUSTEE 2.00 X 0 0 0 KATHIE SCHWARTZ TRUSTEE 2.00 X 0 0 0 JASON COSIMANO TRUSTEE 2.00 X 0 0 0 JOANNE WESTPHAL TRUSTEE 2.00 X 0 0 0 STUART HINCHEN TRUSTEE 2.00 X 0 0 0 MARY KRUGMAN TRUSTEE 2.00 X 0 0 0 PETER JADROSICH TRUSTEE 2.00 X 0 0 0 JOSEPH S CASTELANO TRUSTEE 2.00 X 0 0 0 DAN SHIVER TRUSTEE 2.00 X 0 0 0 ANNE W OROS TRUSTEE 2.00 X 0 0 0 C TYLER MATHISEN TRUSTEE 2.00 X 0 0 0 NINA A SHARMA TRUSTEE 2.00 X 0 0 0 ANDREA VISSER TRUSTEE 2.00 X 0 0 0 HAYMEE MEDINA TREASURER & CFO (AS OF JULY 2017) 35.00 X X 54784 0 2098 JOANNE MANDRY PRESIDENT & CEO (AS OF 11/1/2017) 35.00 X X 128188 0 10361 JOAN STEARNS TRUSTEE 2.00 X 0 0 0 BERNADETTE REILLY TRUSTEE 2.00 X 0 0 0 WAYNE YANKUS TRUSTEE 2.00 X 0 0 0 JERRY BINNEY PRESIDENT & CEO (TERMED 10/31/17) 35.00 X X 183414 0 19644 WILLIAN JOHNSON CONTROLLER 35.00 X 111160 0 12198 DONNA KENNEDY SR. VP COMMUNITY SERVICES 35.00 X 116701 0 18017 ELLEN ELIAS SR. VICE PRESIDENT 35.00 X 108813 0 19282 CATHEY DURYEA VICE PRESIDENT OUT OF HOME CARE 35.00 X 101954 0 8711 805014 0 90311 6 0 1 0 0 431746 6685900 3574750 450490 10692396 GOVERNMENT REIMB CONTRACTS 624100 2486369 2486369 PROGRAM FEES AND DUES 624100 126909 126909 COULSELING FEES AND DUES 624100 9265 9265 2622543 137282 137282 38165 1168005 44205 192065 -6040 975940 969900 969900 63912 431746 144334 -80422 -80422 279296 179304 99992 99992 MISCELLANEOUS REVENUE 900099 24533 24533 24533 14466224 2622543 0 1151285 826656 826656 521847 521847 6689051 5331275 1056211 301565 29173 23148 4729 1296 872509 626126 198546 47837 615237 517923 81199 16115 160515 101999 44861 13655 31756 22758 8998 70085 4000 66085 250671 250671 106424 47060 40423 18941 275981 209719 48415 17847 605393 545522 42605 17266 153149 148312 4033 804 64231 57930 4498 1803 169605 17107 130729 21769 297042 198614 92507 5921 203786 172386 9913 21487 FOOD 200628 195241 3820 1567 REPAIRS 160611 112162 25617 22832 MEMBERSHIP DUES 54327 15484 22314 16529 MISCELLANEOUS 36167 30681 5486 12394844 9454774 2407350 532720 419510 445344 689221 246533 1100936 566832 221300 2213956 292668 190045 16994297 7976583 9351666 9017714 2912145 3339055 14987446 16019479 932434 1468665 167538 54753 2410501 2227045 1553614 1517305 160154 97654 2033863 1858947 7258104 7224369 X 3611457 4772886 2314662 2188874 1803223 1833350 7729342 8795110 14987446 16019479 X 2071380 380396 -1386008 X X 0 1 X 1 1 1 X 5846381 6535059 7784403 7625093 10692396 38483332 5846381 6535059 7784403 7625093 10692396 38483332 38483332 79786 136221 102162 70308 137282 525759 24533 24533 39033624 51482073 0.98590 0.98640 X 3480547 30127 465424 558924 3417174 3209160 30746 240641 3480547 3201608 58090 -50538 3209160 3088348 4110 109150 3201608 2656306 36972 395070 3088348 0.54000 0.46000 0 0 2457656 2457656 12759879 6918138 5841741 152685 7707 144978 1394913 873599 521314 229164 177139 52025 9017714 OBLIGATIONS UNDER INTEREST RATE SWAP 53843 LINE OF CREDIT 1673889 DEFERRED RENT 90590 LEASE OBLIGATION 40625 1858947 X 14846620 380396 380396 14466224 0 14466224 12394844 0 12394844 0 12394844 PART V, LINE 4: ORGANIZATION'S ENDOWMENT WILL BE HELD AS INVESTMENTS IN PERPETUITY AND A HOUSE IN PERPETUITY. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION FOLLOWS STANDARDS THAT PROVIDE CLARIFICATION ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ON UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE. NO INTEREST AND PENALTIES WERE RECORDED DURING THE YEARS 2017 AND 2016. AT DECEMBER 31, 2017 AND 2016, THERE ARE NO SIGNIFICANT INCOME TAX UNCERTAINTIES. GALA DINNER 220852 203777 17075 40748 22392 3000 22554 WINE TASTING 215790 202549 13241 9933 20230 550 6040 2 59016 25420 33596 7150 11737 495658 431746 63912 50681 49772 3550 40331 144334 -80422 1 FOSTER CARE PAYMENTS, SCHOLARSHIPS, PROGRAM SERVICES, ALLIED THERAPIES, RECREATION 2635 623206 203450 FMV VARIOUS RECREATION GIFTS AND ACTIVITIES FOR CLIENTS. PART I, LINE 2: PAYMENTS TO FOSTER PARENTS WHICH ARE THE MOST SIGNIFICANT PORTION OF THE EXPENDITURE ARE MONITORED AND COMPARED MONTHLY, BEFORE PAYMENT, TO THE BILLINGS FOR THE MONTH (TO THE STATE). IN ADDITION, PLACEMENT SLIPS AND DISCHARGE SLIPS ARE REVIEWED TO ENSURE THAT FOSTER PARENTS ARE ELIGIBLE FOR PAYMENT FOR THE PARTICULAR CHILD. OTHER COMPONENTS OF SPECIFIC ASSISTANCE EXPENSE SUCH AS RECREATION AND ACTIVITIES FOR CLIENTS ARE AUTHORIZED AND SIGNED OFF BY THE PROGRAM PERSONNEL AND A SUPERVISOR AFTER RECEIPTS ARE SUBMITTED. SCHOLARSHIP EXPENSES ARE AUTHORIZED BY PROGRAM PERSONNEL AND GRADES ARE REVIEWED EACH SEMESTER. X X X X 0 0 0 0 0 0 0 0 0 JERRY BINNEY PRESIDENT & CEO (TERMED 10/31/17) 183414 0 0 0 0 0 1138 0 18506 0 203058 0 0 0 A NEW JERSEY ECONOMIC DEVELOPMENT AUTHORITY 222045817 NONEAVAIL 2011-07-26 3477983 REFINANCE EXISTING LOAN - EXISTING TAX EXEMPT BONDS 0 0 0 A 3477983 104000 1807588 2008 0 1 1 1 A 0 0 0 0 0 0 0 A 0 1 0 0 1 1 TD BANK 10.000000000000 0 0 0 0 0 A 0 X RECREATION 67 203450 FAIR MARKET VALUE X MATERIALS AND SUPPLIES 1 95868 FAIR MARKET VALUE X PROGRAM EXPENSES 1 50792 FAIR MARKET VALUE X HOUSEHOLD SUPPLIES 52 34866 FAIR MARKET VALUE X RENT 2 26475 FAIR MARKET VALUE X EDUCATIONAL SUPPLIES 6 20322 FAIR MARKET VALUE X PLANT MAINTENANCE 6 5403 FAIR MARKET VALUE X CLOUD FEES 1 3752 FAIR MARKET VALUE X CLOTHING 5 2520 FAIR MARKET VALUE X OFFICE SUPPLIES 1 1400 FAIR MARKET VALUE X SUBSCRIPTIONS 1 1248 FAIR MARKET VALUE X REFRESHMENTS 5 1244 FAIR MARKET VALUE X SMALL EQUIPMENT 2 1150 FAIR MARKET VALUE X FOOD SUPPLIES 1 1150 FAIR MARKET VALUE X PROFESSIONAL SERVICES 2 800 FAIR MARKET VALUE X COMPUTER SUPPLIES 1 50 FAIR MARKET VALUE 0 1 0 FORM 990, PART III, LINE 3 AS A RESULT OF DECREASED STATE REFERRALS AND DECREASED ENROLLMENT, IN 2017 THE ORGANIZATION DECIDED TO CLOSE SEVERAL GROUP HOME AND SPECIALTY BED PROGRAMS AND THE TURRELL CHILD CARE CENTER. IN DECEMBER 2017 THE ORGANIZATION ANNOUNCED THAT THEY WERE CLOSING THESE PROGRAMS. THE ACTUAL LOSS FROM OPERATIONS OF DISCONTINUED PROGRAMS FOR THE YEAR ENDED DECEMBER 31, 2017 IS SHOWN IN THE TABLE BELOW: REVENUES FROM DISCONTINUED PROGRAMS $ 5,722,623 EXPENSES OF DISCONTINUED PROGRAMS (7,144,820) LOSS FROM OPERATIONS OF DISCONTINUED PROGRAMS $ (1,422,197) FORM 990, PART VI, SECTION B, LINE 11B THE CLIENT PROVIDES THE BOARD OF TRUSTEES WITH A DRAFT OF THE 990 AND IN TURN THE BOARD IS GIVEN AMPLE TIME TO REVIEW AND GIVE THEIR FEEDBACK TO THE CFO. FORM 990, PART VI, SECTION B, LINE 12C ALL TRUSTEES AND SENIOR STAFF ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD RECEIVES AND REVIEWS COMPENSATION STUDIES FROM HUMAN SERVICE ORGANIZATIONS, REVIEWS THE COMPENSATION AND THEN NOTIFIES THE ORGANIZATION OF ANY CHANGES ON AN ANNUAL BASIS. A COMPENSATION CONSULTANT PROVIDES GUIDANCE AND INFORMATION AS WELL. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS FORM 1023 AVAILABLE UPON REQUEST. THE ORGANIZATION'S FORM 990 IS AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON INTEREST RATE SWAP 36,189. LOSS FROM OPERATIONS OF DISCONTINUED SPECIALITY HOMES AND CHILD CARE CENTER -1,422,197. FORM 990 PART XII, LINE 2C: THE OVERSIGHT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.