2017-05-12T13:00:03-05:00 2016-06-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 125 BAYLIS ROAD SUITE 300 MELVILLE NY 11747 990 2015-07-01 113590136 HUMAN FIRST INC HUMA 5168239500 80 MAIDEN LANE 8TH FL NEW YORK NY 10038 CHERYELLE CRUICKSHANK CEO 5168239500 2017-05-12 1 PATRICK YU CPA P00675982 6317527400 X 2015 2021-01-29 14:40:06Z X CHERYELLE CRUICKSHANK 80 MAIDEN LANE 8TH FL NEW YORK NY 10038 22878548 0 X WWW.HUMANFIRST.ORG X 2001 NY TO PROVIDE GREATER OPPORTUNITIES FOR INDIVIDUALS WITH SPECIAL NEEDS, AND HELP REACHING THEIR PERSONAL GOALS. THE ORGANIZATION IS DEDICATED TO DEVELOPING SUPPORT SYSTEMS FOR BOTH INDIVIDUALS AND THEIR FAMILIES. 3 3 597 5 0 0 138978 22600 16324710 22799501 109 0 165745 30547 16629542 22852648 0 0 0 0 11224089 14604671 0 0 10127 5150613 8012287 16374702 22616958 254840 235690 10633973 9360764 7607114 6098215 3026859 3262549 X TO PROVIDE GREATER OPPORTUNITIES FOR INDIVIDUALS WITH SPECIAL NEEDS AND HELP REACHING THEIR PERSONAL GOALS. THE ORGANIZATION IS DEDICATED TO DEVELOPING SUPPORT SYSTEMS FOR BOTH INDIVIDUALS AND THEIR FAMILIES. 0 0 12279126 7612696 COMMUNITY HABILITATION, RESPITE, SEMP AND MEDICAID SERVICE COORDINATION: COMMUNITY HABILITATION: THIS PROGRAM IS DESIGNED SPECIFICALLY FOR INDIVIDUALS WHO LIVE AT HOME AND WOULD BENEFIT FROM SPECIALIZED TRAINING TARGETING THE ENHANCEMENT OF DAILY LIVING ACITIVITIES, COMMUNICATION, SOCIALIZATION AND COMMUNITY AWARENESS SKILLS. RESPITE: PROVIDES TEMPORARY RELIEF FROM EVERY DAY DEMANDS, HELPING TO REDUCE OVERALL FAMILY STRESS AND IMPROVE THE QUALITY OF LIFE FOR THE ENTIRE HOUSEHOLD. THIS IS CONSIDERED AN "INDIRECT" SERVICE BECAUSE IT PROVIDES RELIEF TO INDIVIDUALS WHO ARE RESPONSIBLE FOR THE PRIMARY CARE AND SUPPORT OF AN INDIVIDUAL WITH A DEVELOPMENTAL DISABILITY. SEMP: PROVIDES THE SUPPORTS INDIVIDUALS NEED TO OBTAIN AND MAINTAIN PAID COMPETITIVE JOBS IN THE COMMUNITY, ASSISTS INDIVIDUALS TO ACHIEVE THEIR EMPLOYMENT GOALS. MEDICAID SERVICE COORDINATION: MEDICAID SERVICE COORDINATION IS A MEDICAID STATE PLAN PROVIDED BY THE OFFICE OF PEOPLE WITH DEVELOPMENTAL DISABILITIES IN GAINING ACCESS TO NECCESSARY SERVICES AND SUPPORTS THE NEEDS OF THE INDIVIDUALS. THE SERVICE EMPHASIZES THE INDIVIDUALS CHOICE IN DETERMINING THEIR GOALS AND THE SERVICES THEY RECEIVE TO MEET THEIR GOALS. 6621146 7223773 INDIVIDUALIZED RESIDENTIAL ALTERNATIVE: OUR RESIDENTIAL PROGRAM FOCUSES ON PROVIDING THE NECESSARY SUPPORTS INDIVIDUALS' NEED TO ALLOW THEM TO REMAIN IN THEIR COMMUNITIES AND CLOSE TO THEIR FAMILIES. THE ORGANIZATION OFFERS A NUMBER OF RESIDENTIAL POGRAMS THAT VARY WITH THE NEEDS OF THE INDIVIDUAL. PROGRAMS INCLUDE INDIVIDUALIZED RESIDENTIAL ALTERNATIVES, INDIVIDUAL SUPPORT SERVICES AND FAMILY CARE. 452648 7223400 THE ORGANIZATION PROVIDES MANY OTHER SERVICES. THOSE SERVICES INCLUDE INDIVIDUAL SUPPORT-ASSISTIVE SUPPORT SERVICES, FAMILY SUPPORT SERVICES, NHTD/TBI, BRIDGES TO HEALTH, FAMILY EDUCATION & TRAINING AND OTHERS. THESE PROGRAMS PROVIDE SUPPORT TO HIGH FUNCTIONAL INDIVIDUALS TO ASSISITNG THEM TO LIVE INDEPENDENTLY, HOME AND COMMUNITY BASED SERVICES TO ADULTS WITH TRAUMATIC BRAIN INJURIES AND INDIVIDUALS WHO WOULD LIKE TO TRANSITION FROM OR AVOID ENTERING A NURSING HOME, SUPPORT SERVICES TO DEVELOPMENTALLY DISABLED CHILDREN LIVING IN FOSTER CARE AND TO ASSIST FAMILIES WITH A CHILD WITH A DISABILITY ENROLLED IN HOME AND COMMUNITY BASED WAIVER PROGRAMS BY EDUCATING GUARDIANS ABOUT THE BENEFITS AND ENTITLEMENTS AVAILABLE TO THEM. 996978 739632 OTHER PROGRAMS: THE ORGANIZATION PROVIDES MANY OTHER SERVICES. THOSE SERVICES INCLUDE CRISIS INTERVENTION, INDIVIDUAL SUPPORT SERVICES, NHTD/HCBS/TBI, WAIVER PROGRAM, BRIDGES TO HEALTH, FAMILY EDUCATION AND TRAINING AND OTHERS. THESE PROGRAMS PROVIDE BEHAVIORAL PSYCHOLOGISTS TO PARTICIPANTS WITH INTENSE BEHAVIORAL PROBLEMS, SUPPORT TO HIGH FUNCTIONAL INDIVIDUALS TO ASSISTING THEM TO LIVE INDEPENDENTLY, HOME AND COMMUNITY BASED SERVICES TO ADULTS WITH TRAUMATIC BRAIN INJURIES AND INDIVIDUALS WHO WOULD LIKE TO TRANSITION FROM OR AVOID ENTERING A NURSING HOME, SUPPORT SERVICES TO DEVELOPMENTALLY DISABLED CHILDREN LIVING IN FOSTER CARE AND TO ASSIST FAMILIES WITH A CHILD WITH A DISABILITY ENROLLED IN HOME AND COMMUNITY BASED WAIVER PROGRAMS BY EDUCATING GUARDIANS ABOUT THE BENEFITS AND ENTITLEMENTS AVAILABLE TO THEM.OPTIONS FOR PEOPLE THROUGH SERVICES AFTER SCHOOL PROGRAM ("OPTS"): THE AFTER SCHOOL AND SATURDAY "TRANSITIONS" PROGRAM OFFERS QUALITY AND REWARDING EXPERIENCES TO INDIVIDUALS WITH CHALLENGING BEHAVIOR THROUGH PERSON-CENTERED, AGE APPROPRIATE ACTIVITIES IN A SAFE, STRUCTURED AND POSITIVE ENVIRONMENT. THE ORGANIZATION OFFERS BEHAVIOR MANAGEMENT TRAINING AND COMMUNITY INCLUSION IN A HIGHLY THERAPEUTIC ENVIORNMENT FOCUSED ON DECREASING CHALLENGING BEHAVIORS AND INCREASING POSITIVE SOCIAL INTERACTION. 996978 739632 20349898 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 48 0 1 597 1 0 0 0 0 0 1 1 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 NY X THE ORGANIZATION 5168239500 80 MAIDEN LANE 8TH FL NEW YORK NY 10038 SHARON JONES PRESIDENT 0.50 0.00 X X 0 0 0 FADIA ZAHRIEH TREASURER 0.50 0.00 X X 0 0 0 AUDREY WESSON SECRETARY 0.50 0.00 X X 0 0 0 BARRY GOLDSTEIN BOARD MEMBER TO 3/14/16 0.50 0.00 X 0 0 0 TODD GREENBERG BOARD MEMBER TO 3/7/16 0.50 0.00 X 0 0 0 WAFA ABBOUD CEO TO 5/26/16 40.00 0.00 X 486142 0 80865 BELGICA CARBONARA CFO 40.00 0.00 X 241615 0 4865 FRANK PENNUCI ACTING CEO FROM 5/2016;QUAL ASSURANCE 40.00 0.00 X 154131 0 0 881888 0 85730 3 0 1 0 BEACON THERAPY SERVICES PLLC 1441 OLD NORTHERN BOULEVARD ROSLYN NY 11576 STAFF SERVICES (DIRECT & CLINICAL) 341221 EPIC CONSTRUCTION CORP 5872 58TH AVENUE MASPETH NY 11378 CONSTRUCTION 304739 INTERAGENCY TRANSPORTATION SOLUTIONS 150 W 30TH ST - 15TH FL NEW YORK NY 10001 TRANSPORTATION 264763 A 1 RENOVATION & NETWORK INC 70 BAY 34 STREET BROOKLYN NY 11214 CONSTRUCTION 251244 MPB MANAGEMENT SERVICES LLP CONSULTING P O BOX 340910 BROOKLYN NY 11234 CONSULTING 171000 7 22600 22600 MEDICARE/MEDICAID 624100 22799501 22799501 22799501 25900 22600 25900 0 OTHER INCOME 900099 30547 30547 30547 22852648 22830048 0 0 858569 767014 91555 10705943 9674204 1022562 9177 2072702 1935306 136744 652 967457 902699 64460 298 102225 102225 127665 127665 1060100 779216 280884 206658 192533 14125 1995260 1847927 147333 614498 605722 8776 276653 272101 4552 687787 583223 104564 287996 272678 15318 BAD DEBT EXPENSE 1329376 1329376 SUPPLIES 473506 449073 24433 REPAIRS & MAINTENANCE 270175 259824 10351 EQUIP & VEHICLE LEASING 208689 175517 33172 371699 303485 68214 22616958 20349898 2256933 10127 376919 597063 705496 614416 3240187 2095171 346196 0 210749 84419 8102720 2323920 5530361 5778800 224065 190895 10633973 9360764 1211248 1387172 4952351 4648077 1443515 62966 7607114 6098215 X 3026859 3262549 3026859 3262549 10633973 9360764 235690 0 X 0 1 X 1 0 X 198 132763 138978 22600 294539 7115831 8648812 14571911 16324710 22799501 69460765 7115831 8649010 14704674 16463688 22822101 69755304 0 0 0 69755304 115731 161145 742 109 277727 115731 161145 742 109 277727 304896 12134 165745 30547 513322 7231562 9115051 14717550 16629542 22852648 70546353 0.98880 0.00390 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: RENT INCOME - MANAGEMENT FEE - 2012 AMOUNT: $ 300,896. CONFERENCE REGISTRATION - 2012 AMOUNT: $ 2,600. 2013 AMOUNT: $ 4,740. 2014 AMOUNT: $ 1,750. CONTINUING EDUCATION - 2012 AMOUNT: $ 1,400. INSURANCE SETTLEMENT - 2013 AMOUNT: $ 7,394. 2014 AMOUNT: $ 163,995. OTHER INCOME - 2015 AMOUNT: $ 30,547. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 795000 795000 3599815 291246 3308569 1850389 931201 919188 399435 256409 143026 1458081 845064 613017 5778800 DUE TO GOVERNMENTAL AGENCIES 42374 OTHER LIABILITIES 20592 62966 X 22878548 25900 25900 22852648 0 22852648 22642858 25900 25900 22616958 0 22616958 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISIONS OF "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES". "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" PRESCRIBES RECOGNITION THRESHOLDS THAT MUST BE MET BEFORE A TAX POSITION IS RECOGNIZED IN THE 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. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2016, AND DOES NOT BELIEVE IT HAS ANY UNCERTAIN TAX POSITIONS THAT WOULD QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES OF SPECIAL EVENTS 25,900. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES OF SPECIAL EVENTS 25,900. GALA 48500 22600 25900 25900 48500 22600 25900 25900 25900 0 X 0 0 0 0 0 0 0 0 0 WAFA ABBOUD CEO TO 5/26/16 486142 0 0 0 0 0 0 0 80865 0 567007 0 0 0 BELGICA CARBONARA CFO 241615 0 0 0 0 0 0 0 4865 0 246480 0 0 0 FRANK PENNUCI ACTING CEO FROM 5/2016;QUAL ASSURANC 154131 0 0 0 0 0 0 0 0 0 154131 0 0 0 SCHEDULE J, PART I, QUESTION3 REFER TO DISCLOSURE AND EXPLANATIONS IN SCHEDULE O RELATED TO EXECUTIVE COMPENSATION. FORM 990, PART VI, SECTION A, LINE 8B COMMITTEES ARE MADE UP OF MEMBERS OF THE GOVERNING BODY. AS A RESULT ADDITIONAL DOCUMENTATION IS NOT NECESSARY. FORM 990, PART VI, SECTION B, LINE 11 A DRAFT COPY OF FORM 990 IS REVIEWED BY THE OFFICERS OF THE ORGANIZATION BEFORE FILING WITH TAXING AUTHORITIES. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES AND BOARD MEMBERS OF HUMAN FIRST, INC. HAVE AN OBLIGATION TO CONDUCT BUSINESS WITHIN THE GUIDELINES THAT PROHIBIT ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THIS POLICY IS ESTABLISHED TO ENSURE THAT SERVICES AND BUSINESS ACTIVITIES ARE CONDUCTED IN AN OBJECTIVE MANNER AND ARE NOT MOTIVATED BY DESIRE FOR PERSONAL OR FINANCIAL GAIN. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS THE FULL BOARD EVALUATE THE CEO ON HER PERFORMANCE, AND THE COMPANSATION PAID TO THE CEO WAS APPROVED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS RETAINED IN MAY 2016 AN OUTSIDE LEGAL FIRM TO REVIEW ALLEGATIONS OF MISCONDUCT BY MS. ABBOUD. THIS REPORT DETERMINED THAT MS. ABBOUD HAD VIOLATED THE HUMAN FIRST EMPLOYEE CODE OF CONDUCT BY ACCEPTING GIFTS FROM A CONSULTANT DOING BUSINESS WITH HUMAN FIRST. BASED UPON THE REPORT FROM THE LAW FIRM, THE BOARD OF DIRECTORS TOOK IMMEDIATE CORRECTIVE ACTION BY TERMINATING WAFA ABBOUD AS CEO EFFECTIVE MAY 26, 2016. SUBSENQUENT TO HER TERMINATION OF EMPLOYMENT, MS. ABBOUD WAS INDICTED ON JULY 18, 2016 AND CHARGED WITH CONSPIRACY, EMBEZZLEMENT, AND BANK FRAUD. THE CRIMINAL CHARGES, AS WELL AS OTHER LIGATION RELATED TO THE TERMINATION OF MS. ABBOUD, IS PENDING. THE TERMINATION OF WAFA ABBOUD, CEO, REPRESENTS THE CORRECTIVE ACTION PLAN UNDER IRC SECTION 4958. FORM 990, PART VI, SECTION C, LINE 19 UPON WRITTEN REQUEST.