2017-11-06T10:21:25-06:00 2016-12-31 390859910 Baker Tilly Virchow Krause LLP 125 Baylis Road Suite 300 Melville NY 11747 990 2016-01-01 112420547 FAMILY RESIDENCES AND ESSENTIAL ENTERPRISES INC FAMI 5168701600 191 SWEET HOLLOW ROAD OLD BETHPAGE NY 11804 CHRISTOPHER D LONG president 5168701600 2017-11-01 1 Gordon Siess CPA P00027748 6317527400 X 216.255.126.197 2017-11-01 08:43:13 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 B61FA1639B1C05FB95829B38B50E43F553865046 2016 2021-01-29 14:40:06Z Christopher D Long 191 SWEET HOLLOW ROAD OLD BETHPAGE NY 11804 106219068 0 X WWW.FAMILYRES.ORG X 1977 NY OUR MISSION IS TO HELP INDIVIDUALS OF ALL ABILITIES TO REALIZE THEIR FULL POTENTIAL AND PREVAIL OVER LIFE'S CHALLENGES. FAMILY RESIDENCES & ESSENTIAL ENTERPRISES' (FREE) BROAD SPECTRUM OF SERVICES ENCOURAGES INDIVIDUALS TO SHARE THEIR GIFTS AND TALENTS AS CONTRIBUTING MEMBERS OF THE COMMUNITY. 8 8 2618 65 -91531 -93654 205712 229493 95294741 105540558 20761 142974 -176136 -91531 95345078 105821494 0 0 0 0 62630453 70613596 0 0 0 32560081 34529994 95190534 105143590 154544 677904 66744605 61473027 59129608 51425720 7614997 10047307 X OUR MISSION IS TO HELP INDIVIDUALS OF ALL ABILITIES TO REALIZE THEIR FULL POTENTIAL AND PREVAIL OVER LIFE'S CHALLENGES. FAMILY RESIDENCES & ESSENTIAL ENTERPRISES' (FREE) BROAD SPECTRUM OF SERVICES ENCOURAGES INDIVIDUALS TO SHARE THEIR GIFTS AND TALENTS AS CONTRIBUTING MEMBERS OF THE COMMUNITY. 0 0 55711338 64522901 OPWDD RESIDENTIAL-OPERATION OF A WIDE ARRAY OF RESIDENTIAL PROGRAMS, SPONSORED WITH THE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES (OPWDD), FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES PROVIDING SKILLS DEVELOPMENT AND HABILITATIVE SERVICES IN SUCH AREAS AS SOCIALIZATION, RECREATION, PROBLEM SOLVING, PERSONAL DEVELOPMENT, ACTIVITIES OF DAILY LIVING, TRAVEL TRAINING, HEALTH CARE, MEDICATION MAINTENANCE, AND MANY MORE. 19355907 24171529 DAY PROGRAMS-WIDE VARIETY OF DAY SERVICES FOR ADULTS WITH DEVELOPMENTal DISABILITIES AND/OR MENTAL ILLNESS AND OTHER DISABILITIES INCLUDING DAY HABILITATION AND RECREATIONAL PROGRAMS, SUPPORTED EMPLOYMENT, RESPITE AND OTHER DAY HABILITATION SERVICES AT SADDLE ROCK RANCH BUILT AROUND PREFERENCES AND ABILITIES TO MAXIMIZE HUMAN POTENTIAL. 8936688 11651323 OMH RESIDENTIAL-OPERATION OF A WIDE ARRAY OF RESIDENTIAL SUPPORTS, SPONSORED WITH THE OFFICE OF MENTAL HEALTH (OMH), PROVIDING REHABILITATION AND RECOVERY SERVICES THAT ENABLE INDIVIDUALS WITH MENTAL HEALTH NEEDS TO ATTAIN GREATER INDEPENDENCE AND MEANINGFUL ACTIVITY. 7614891 4293473 OTHER PROGRAMS INCLUDE THE FAMILY WELLNESS CENTER, A MULTI-SPECIALTY OUTPATIENT MEDICAL CENTER PROVIDING MEDICAL AND THERAPEUTIC SERVICES AND HUD SPONSORED PROGRAMS THAT PROVIDE HOUSING FOR DISABLED HOMELESS ADULTS. 7614891 4293473 91618824 1 1 0 1 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 195 0 1 2618 1 1 1 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X SUSAN DICKINSON CFO 5168701600 191 SWEET HOLLOW ROAD OLD BETHPAGE NY 11804 Mark Preiser Board Chair 1.00 0.00 X 0 0 0 Michael Leahy Vice Chair 1.00 0.00 X 0 0 0 Alan Polacek Secretary 1.00 0.00 X 0 0 0 John Baldante Treasurer 1.00 0.00 X 0 0 0 David Sanders Past President 1.00 0.00 X 0 0 0 Ellen Paige Nelson Member 1.00 0.00 X 0 0 0 Uma Ashok Member 1.00 0.00 X 0 0 0 Mary Ellen Freeley Member 1.00 0.00 X 0 0 0 Dr Andrea Spencer Member TO October 19, 2016 1.00 0.00 X 0 0 0 Paulo Rodrigues Member TO July 21, 2016 1.00 0.00 X 0 0 0 Robert S Budd Chief Executive Officer 40.00 12.00 X 372900 0 78008 Christopher D Long President 40.00 12.00 X 325414 0 33723 Susan Dickinson Chief Financial Officer 40.00 0.00 X 232805 0 28286 Anita Dowd-Neufeld Chief Administrative Officer 40.00 0.00 X 152512 0 28005 John Herchenroder Chief Legal Officer 40.00 12.00 X 185625 0 34978 Dara L Gary Vice President 40.00 0.00 X 167900 0 24428 Rob Quinn Vice President 40.00 0.00 X 151879 0 21656 Spiro Theoharakis Psychiatrist 40.00 0.00 X 134976 0 18228 Rich Timo Director 40.00 0.00 X 132845 0 18113 Nancy Cohen Vice President 40.00 0.00 X 138665 0 22045 1995521 0 307470 18 0 1 0 Access Staffing LLC po Box 75334 chicago IL 606755334 temp agency 1667908 EVERO CORP 48 S Service Rd Suite 200 Melville NY 117472335 IT Support Services 1199934 RJD Construction 190 Terry Road Smithtown NY 117875102 Building construction & renovations 524844 Michael Borruto Gen Const Inc 1755 Julia Goldbach Ave Ronkonkoma NY 11779 Building Construction & renovations 372027 Performance Contracting of Long Island I 350-D Central Avenue Bohemia NY 11716 Building Construction & renovations 353297 19 229493 229493 OPWDD PROGRAM 623990 64522901 64522901 DAY PROGRAM 611710 24171529 24171529 OMH PROGRAM 623990 11651323 11651323 OTHER PROGRAM REVENUE 623990 3127500 3127500 CLINIC PROGRAM 621400 1890737 1890737 176568 176568 105540558 10980 10980 306043 397574 -91531 -91531 -91531 131994 0 131994 131994 131994 105821494 105540558 -91531 142974 1472258 1472258 52727677 47531672 5196005 1067578 983920 83658 10821178 9203119 1618059 4524905 3812246 712659 169993 140225 29768 115763 95491 20272 55881 55881 3933723 3235689 698034 1245155 587690 657465 2084027 1909400 174627 5206022 4988386 217636 473988 445874 28114 1738844 1118648 620196 3896780 3141959 754821 1251389 935245 316144 CLIENT TRANSPORTATION 5077819 4993029 84790 REPAIRS AND MAINTENANCE 3232247 2927822 304425 HOUSEHOLD SUPPLIES/FOOD 2471312 2406646 64666 BAD DEBT EXPENSE 1449290 1449290 2127761 1656592 471169 105143590 91618824 13524766 0 660258 610654 998233 1091973 14279897 12480503 0 292 811197 857683 80390999 42530020 35616100 37860979 14378920 8570943 66744605 61473027 8619642 9916243 7260628 4676420 22920828 25365044 6827179 4602784 8544000 4102427 4957331 2762802 59129608 51425720 X 7614997 10047307 7614997 10047307 66744605 61473027 X 677904 42 1754364 X 0 1 X 1 1 1 X 91656 224730 127915 205712 229493 879506 79539007 83995135 88150122 95294741 105540558 452519563 79630663 84219865 88278037 95500453 105770051 453399069 0 0 0 453399069 311357 344773 301283 232522 317023 1506958 311357 344773 301283 232522 317023 1506958 6113 6113 79948133 84564638 88579320 95732975 106087074 454912140 0.99670 0.99650 0.00330 0.00350 X Schedule A, Part III, Line 12, Explanation of Other Income: Miscellaneous Income - 2012 Amount: $ 6,113. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 55881 0 0 0 55881 0 Part II-B, Line 1: Advocacy(educating and meeting with elected officials) and community relations. 1 329674 847816 872449 305041 0 8169263 8169263 60504999 37165330 23339669 187790 39764 148026 9239990 5061706 4178284 2288957 263220 2025737 37860979 ACCRUED RECEIVABLE-UNFUNDED BOND PRINCIPAL 79789 BOND RESERVE FUND 209591 ASSETS WHOSE LIFE IS LIMITED - FUNDED DEPRECIATION CASH 636494 ASSETS WHOSE LIFE IS LIMITED - RESTRICTED INVESTMENTS 2311410 RELATED PARTY RECEIVABLES 3595766 other assets 975500 security deposits 297943 aCCRUED RECEIVABLE-LISH 464450 8570943 OTHER LIABILITIES 1159228 Interest Rate Swap Agreement 46534 Deferred Compensation 1557040 2762802 X 106219110 42 397574 397616 105821494 0 105821494 105541164 397574 397574 105143590 0 105143590 Part IV, Line 1b: FREE IS A REPRESENTATIVE PAYEE FOR SOCIAL SECURITY INCOME BENEFITS FOR INDIVIDUALS THAT NEED ASSISTANCE WITH FINANCE MANAGEMENT. Part X, Line 2: Management evaluated the tax positions and concluded that the Organization has taken no uncertain tax positions that require adjustment to the consolidated financial statements to comply with the provisions of Financial Accounting Standards Board ("FASB") Accounting Standards Codification No. 740. Part XI, Line 2d - Other Adjustments: EXPENSES FOR RENTAL OPERATIONS REPORTED ON FORM 990 PART VIII LINE 6B 397,574. Part XII, Line 2d - Other Adjustments: EXPENSES FOR RENTAL OPERATIONS REPORTED ON FORM 990 PART VIII LINE 6B 397,574. X X X X X X 0 1 0 0 0 0 0 0 0 Robert S Budd Chief Executive Officer 310001 0 25000 0 37899 0 58316 0 19692 0 450908 0 0 0 Christopher D Long President 250000 0 57439 0 17975 0 14031 0 19692 0 359137 0 0 0 Susan Dickinson Chief Financial Officer 223388 0 3271 0 6146 0 8594 0 19692 0 261091 0 0 0 Anita Dowd-Neufeld Chief Administrative Officer 150000 0 400 0 2112 0 8313 0 19692 0 180517 0 0 0 John Herchenroder Chief Legal Officer 165000 0 3555 0 17070 0 11022 0 23956 0 220603 0 0 0 Dara L Gary Vice President 155114 0 4886 0 7900 0 6171 0 18257 0 192328 0 0 0 Rob Quinn Vice President 150000 0 0 0 1879 0 1964 0 19692 0 173535 0 0 0 Spiro Theoharakis Psychiatrist 135252 0 0 0 -276 0 2613 0 15615 0 153204 0 0 0 Rich Timo Director 117954 0 0 0 14891 0 1452 0 16661 0 150958 0 0 0 Nancy Cohen Vice President 105000 0 30000 0 3665 0 1746 0 20299 0 160710 0 0 0 Part I, Line 3 THE CEO HAS A WRITTEN EMPLOYMENT CONTRACT IN PLACE THAT OUTLINES HIS COMPENSATION, INCLUDING ALL FORMS OF WAGES AND FRINGE BENEFITS. THE ORGANIZATION USES AN OUTSIDE INDEPENDENT ACCOUNTING CONSULTING FIRM WITH EXPERTISE IN THE NOT-FOR-PROFIT INDUSTRY TO PERFORM A COMPENSATION ANALYSIS OF THE CEO POSITION. THE COMPENSATION ANALYSIS INCLUDES THE FOLLOWING: COMPENSATION SURVEY FOR THE CEO/ EXECUTIVE DIRECTOR POSITION BASED UPON THE COMPENSATION AND FRINGE BENEFITS REPORTED ON THE 990 TAX RETURNS FOR COMPARABLE AGENCIES IN THE INDUSTRY. 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 ENSURE COMPLIANCE WITH THE DUE DILIGENCE GUIDELINES AS OUTLINED IN IRC 4958. THE BASIS FOR ITS DETERMINATION AND ALL DECISIONS MADE ARE CONTEMPORANEOUSLY DOCUMENTED IN MEETING MINUTES AND BOARD RESOLUTIONS. Part I, Line 4b ROBERT S. BUDD - $47,439 JOHN A. HERCHENRODER - $4,000 ANITA DOWD-NEUFELD - $4,000 CHRISTOPHER LONG - $4,000 A Nassau County IDA 112559657 631657gj6 2003-09-18 530000 Construction & Improvements 0 0 0 B SUFFOLK COUNTY IDA 112584714 864768NH5 2006-09-27 965000 CONSTRUCTION & Improvements 0 0 0 C NASSAU COUNTY LEAC 274291221 63166LAF8 2012-05-15 10500000 CONSTRUCT AND RENOVATE FACILITY, REFUND PRIOR ISSUES (6/14/00, 6/27/02) 0 0 0 D SUFFOLK COUNTY EDC 273722095 86476RAX2 2012-05-15 9755000 ACQ & RENO FACIL,REF PRIOR ISSUE(6/16/99,12/29/99,6/27/01,06/27/02,11/15/07) 0 0 0 A 430000 530136 53136 51801 10600 414599 2003 0 0 1 1 B 545000 965978 48337 19300 898341 2006 0 0 1 1 C 1590000 10501436 215829 210000 700287 9375320 2014 1 0 1 1 D 5065000 9759341 156093 195100 1440531 7967617 2014 1 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 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 1 Bayerische 12.100000000000 1 1 1 B 0 0 0 1 0 0 0 0 1 C 0 1 1 0 1 1 TD BANK & VALLEY NATIONAL BANK 20.100000000000 0 0 1 TD BANK 19.700000000000 1 0 1 D 0 1 1 0 1 1 TD BANK & VALLEY NATIONAL BANK 10.000000000000 0 0 1 TD BANK 14.700000000000 1 0 1 A 1 B 1 C 1 D 1 Date Rebate Computation Performed Issuer Name: Nassau County IDA Date the Rebate Computation was Performed: 09/01/2013 Issuer Name: SUFFOLK COUNTY IDA Date the Rebate Computation was Performed: 08/31/2016 Issuer Name: SUFFOLK COUNTY EDC Date the Rebate Computation was Performed: 12/19/2015 Part IV, Arbitrage, Line 2C, Issuer Name: Suffolk County EDC Note regarding the rebate computation on 12/19/15: Since the bond proceeds have been spent, a spending exception was met, and the debt service fund was operated on a bona fide basis, no further rebate calculations are necessary. Part I, Line A, Column E, Issuer Name: Dormitory Authority of the State NY Total issue price per IRS Form 8038 - $12,882,139.20, allocated between four organizations Part I, Line C, Column E, Issuer Name: Dormitory Authority of the state NY Total issue price per IRs form 8038 - $16,513,907.05, allocated between five organizations. Part II, line 3 The total proceeds do not agree to the issue price in Part I, Column (e) due to investment earnings. A Dormitory Authority of the State of New York 146000293 649907zl9 2014-04-29 2786156 refund prior debt (9/11/12, 3/22/12, 9/25/13) 0 0 0 B SUFFOLK COUNTY EDC 273722095 000000000 2015-06-19 1797000 REIMB PROJ COSTS, REF PRIOR ISSUE(11/25/03,12/17/14,9/4/14,11/25/14,1/20/15 0 0 0 C Dormitory Authority of the State of New York 146000293 649900bvq 2016-02-10 4783297 Payoff loans & renovate facilities 0 0 0 A 180000 2786608 125452 3847 51945 184511 2420853 2013 1 0 1 1 B 289000 1797000 2852 35940 508034 1250175 2015 1 0 1 1 C 4787080 157269 14960 95666 4235589 283596 2016 0 0 0 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 1 0 0 0 0 0 1 B 0 0 1 1 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 THE ORGANIZATION'S MANAGEMENT PREPARES THE INFORMATION FOR THE FORM 990 AND THE OUTSIDE AUDITORS PREPARE THE 990. THE FINANCE COMMITTEE IS PROVIDED A COPY OF THE DRAFT BY EMAIL AND HAS THE OPPORTUNITY TO DISCUSS ANY QUESTIONS PRIOR TO SUBMISSION TO THE IRS. Form 990, Part VI, Section B, line 12c ALL OFFICERS AND DIRECTORS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS AND ALL PARTIES ARE REQUIRED TO DISCLOSE ANY CHANGES IN CONFLICT OF INTEREST THROUGH OUT THE YEAR. THIS DOCUMENT IS REVIEWED BY THE ORGANIZATION'S CHIEF COMPLIANCE OFFICER FOR ALL CONFLICTS AND COMPLETENESS. ALL KNOWN CONFLICTS ARE DISCLOSED TO THE CEO AND THE GOVERNING BODY AS REQUIRED. Form 990, Part VI, Section B, line 15 THE ORGANIZATION USES AN OUTSIDE INDEPENDENT ACCOUNTING CONSULTING FIRM WITH EXPERTISE IN THE NOT-FOR-PROFIT INDUSTRY TO PERFORM A COMPENSATION ANALYSIS FOR THE CEO AND OTHER CORPORATE OFFICERS. THE COMPENSATION ANALYSES INCLUDE THE FOLLOWING: COMPENSATION SURVEYS BASED UPON THE COMPENSATION AND FRINGE BENEFITS REPORTED ON THE 990 TAX RETURNS FOR COMPARABLE AGENCIES IN THE INDUSTRY. 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 ENSURE COMPLIANCE WITH THE DUE DILIGENCE GUIDELINES AS OUTLINED IN IRC 4958. THE BASIS FOR ITS DETERMINATION AND ALL DECISIONS MADE ARE CONTEMPORANEOUSLY DOCUMENTED IN MEETING MINUTES AND BOARD RESOLUTIONS. Form 990, Part VI, Section C, line 19 THE ORGANIZATION MAKES THEIR FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST AVAILABLE AS REQUESTED BY OUTSIDE AGENCIES AND THE GENERAL PUBLIC. Form 990, Part XI, line 9: unrealized Gain of interest rate swap 84,291. Loss on Discontinued Operations -636,510. Transfer in of Net Asses 2,306,583. CHILD DEVELOPMENT CENTER OF THE HAMPTONS CHARTER SCHOOL 191 SWEET HOLLOW ROAD OLD BETHPAGE NY 11804 113492588 PROVIDE SUPPORT AND SERVICES TO GENERAL AND SPECIAL EDUCATION STUDENTS NY 501(c)(3) Line 2 N/A 0 CHILD DEVELOPMENT CENTER OF THE HAMPTONS PRESCHOOL 191 SWEET HOLLOW ROAD OLD BETHPAGE NY 11804 113325105 PROVIDE SUPPORT AND SERVICES TO GENERAL AND SPECIAL EDUCATION STUDENTS NY 501(c)(3) Line 2 N/A 0 CHILD DEVELOPMENT CENTER OF THE HAMPTONS FOUNDATION 191 SWEET HOLLOW ROAD OLD BETHPAGE NY 11804 113484114 PROVIDES SUPPORT AND SERVICES TO GENERAL AND SPECIAL EDUCATION STUDENTS NY 501(c)(3) Line 7 N/A 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0