2012-05-15T09:33:18-05:00 2011-06-30 GRASSI & CO CPA'S PC 50 JERICHO QUADRANGLE JERICHO NY 11753 990 2010-07-01 112482974 QSAC INC QSAC 2122445560 253 WEST 35TH STREET 16TH FLOOR NEW YORK NY 10001 G MAFFEI 2122445560 2012-05-15 1 5162563500 2010 2016-02-24 21:20:13Z GARY A MAFFEI 253 WEST 35TH STREET 16TH FLOOR NEW YORK NY 10001 36904708 0 X HTTP://WWW.QSAC.COM/ X 1978 NY PROVIDE SOCIAL SERVICES AND EDUCATION TO PERSONS WITH AUTISM SPECTRUM DISORDER. 11 11 1177 7 0 0 1349431 157926 33019648 36420201 51275 40576 167516 243459 34587870 36862162 265288 335277 0 0 27351787 28696220 0 0 263728 6324970 6984188 33942045 36015685 645825 846477 14852125 17348322 13312319 14962039 1539806 2386283 X BUILD THE CAPACITY AND SKILLS OF INDIVIDUALS, FAMILIES, COMMUNITY AGENCIES AND PROFESSIONALS TO HELP INDIVIDUALS WITH AN AUTISM SPECTRUM DISORDER REALIZE OPPURTUNITIES FOR INDEPENDENCE, SELF-RELIANCE AND SUCCESSFUL COMMUNITY INCLUSION. PROVIDE LEADERSHIP IN THE DEVELOPMENT AND DELIVERY OF SERVICES THAT ARE MARKED BY EXCELLENCE AND FLEXIBILITY AND ARE GROUNDED IN EVIDENCE-BASED TREATMENTS AND BEST PRACTICES. RAISE AWARENESS AND UNDERSTANDING OF AUTISM SPECTRUM DISORDERS AND PROMOTE THE RIGHTS OF ALL INDIVIDUALS TO BE TREATED WITH DIGNITY AND RESPECT. ENSURE TRANSPARENCY AND ACCOUNTABILITY TO ALL OF OUR STAKEHOLDERS FOR THE BEST USE OF RESOURCES. 0 0 14177069 16712820 SEE SCHEDULE OTHE QSAC DAY HABILITATION PROGRAM IS A PERSON-CENTERED PROGRAM THAT HELPS DEVELOP CONSUMER CHOICE AND THE SKILLS NECESSARY FOR INDIVIDUALS TO LEARN TO BECOME ACTIVE AND PARTICIPATING MEMBERS OF THEIR OWN HOMES AND COMMUNITIES. EACH PARTICIPANT'S INDIVIDUAL FUNCTIONING LEVEL IS CONTINUALLY ASSESSED AND PROGRAMS AND GOALS ARE DEVELOPED THAT SUIT EVERY INDIVIDUAL'S NEEDS. PARTICIPANT'S IN THE DAY HABILITATION PROGRAM WORK ON TARGETED GOALS AND BEHAVIORS SUCH AS ADAPTIVE LIVING, COMMUNICATION AND FOOD PREPARATION SKILLS AND THE ELIMINATION OF INAPPROPRIATE BEHAVIORS (SUCH AS AGGRESSION). PART OF EACH PARTICIPANT'S DAY IS SPENT IN THE COMMUNITY WHERE PARTICIPANTS DEVELOP A MORE PRODUCTIVE ROLE IN SOCIETY. THE DAY HABILITATION PROGRAM IS OPEN TO INDIVIDUALS 21 YEARS OF AGE OR OVER WHO ARE DIAGNOSED WITH AUTISM OR PERVASIVE DEVELOPMENTAL DISORDER. THE PROGRAM OPERATES MONDAY THROUGH FRIDAY, YEAR ROUND, BETWEEN THE HOURS OF 8:30 AM TO 2:30 PM. SUPERVISED TRANSPORTATION TO AND FROM THE PROGRAM IS PROVIDED. 8843722 152630 9926038 SEE SCHEDULE OQSAC RESIDENTIAL PROGRAMS FEATURE BOTH INDIVIDUALIZED RESIDENTIAL ALTERNATIVES AND INTERMEDIATE CARE FACILITIES THAT OFFER HOME ENVIRONMENTS THAT FOSTER INDEPENDENCE, COMMUNITY INTEGRATION, INDIVIDUALIZATION AND PRODUCTIVITY. EACH INDIVIDUAL RESIDING IN A QSAC RESIDENCE IS PROVIDED WITH OPPORTUNITIES TO PARTICIPATE IN MEANINGFUL ADULT ROLES AND DEVELOP SOCIAL RELATIONSHIPS WHILE AT THE SAME TIME EMPHASIZING INDIVIDUAL CHOICE. EACH RESIDENT ENJOYS VARIOUS RECREATIONAL AND SOCIAL ACTIVITIES ON A REGULAR BASIS. EACH RESIDENT IS ALSO INVOLVED IN EVERY FACET OF THEHOME ENVIRONMENT, INCLUDING COOKING THEIR OWN MEALS, SHOPPING FOR FOOD AND HOUSEHOLD SUPPLIES, AND DOING REGULAR HOUSEHOLD CHORES. THE GOAL OF QSAC'S RESIDENTIAL PROGRAMS IS TO CREATE A NURTURING ENVIRONMENT THAT PROMOTES PERSONAL GROWTH AND A SENSE OF DIGNITY IN EACH OF OUR RESIDENTS. 6512715 7046583 SEE SCHEDULE OTHE PRESCHOOL AND SCHOOL PROGRAMS PROVIDE A COMPREHENSIVE EDUCATION FOR CHILDREN 3 - 21 YEARS OLD ON THE AUTISM SPECTURM USING THE PRINCIPLES OF APPLIED BEHAVIOR ANALYSIS. THE PROGRAMS ARE FULL DAY AND OPERATE 12 MONTHS A YEAR. THE SCHOOL HAS A 6:1:3 CHILD TO STAFF RATIO AND THE PRESCHOOL HAS 6:1:3, 8:1:2, AND 12:1:2 RATIOS. THE AFTER SCHOOL PROGRAM IS A THERAPEUTIC, BEHAVIORAL-ORIENTED PROGRAM USING THE SAME PRINCIPLES OF APPLIED BEHAVIOR ANALYSIS. THE MISSION OF THE PROGRAM IS TO IMPROVE THE BEHAVIORAL AND SOCIAL FUNCTIONING OF EACH STUDENT. CHILDREN RANGE IN AGE FROM 8-21. 1469202 182647 2734760 SERVICE COORDINATION AND OTHER SERVICES 1469202 182647 2734760 31002708 1 1 0 1 0 0 0 0 0 1 0 0 1 0 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 0 0 0 0 0 0 0 0 0 0 1 137 0 1 1177 1 0 0 0 0 0 1 1 0 0 0 0 X 11 11 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X P NARANJO 2122445560 253 WEST 35TH STREET NEW YORK NY 10001 Y WATTS 1.00 X X 0 0 0 J SILVER 1.00 X X 0 0 0 P HALVATZIS 1.00 X X 0 0 0 E METALIOS ESQ 1.00 X X 0 0 0 D PARISY 1.00 X X 0 0 0 L FOSTER 1.00 X 0 0 0 E GREENBERG 1.00 X 0 0 0 G LOUIS 1.00 X 0 0 0 P MALHOTRA 1.00 X 0 0 0 H CAPELL 1.00 X 0 0 0 R KOVEN 1.00 X 0 0 0 G MAFFEI 35.00 X 197972 0 114802 P NARANJO 35.00 X 131849 0 66066 C POLSHANSKY 35.00 X 157231 0 54660 L VEGLIA 35.00 X 164263 0 54804 M CHOI 35.00 X 103197 0 32816 754512 0 323148 5 0 1 0 RCM TECHNOLOGIES 575 8TH AVE NEW YORK NY 10018 SPEECH THERAPY 102863 1 58901 99025 157926 HABILITATION SERVICES 900099 16712820 16712820 RESIDENTIAL SERVICES 900099 9926038 9926038 EDUCATIONAL SERVICES 900099 7046583 7046583 SERVICE COORDINATION A 900099 2579095 2579095 155665 155665 36420201 40576 40576 180996 58901 42546 138450 138450 GAIN ON DISPOSAL OF AS 900099 65073 65073 MISCELLANEOUS INCOME 900099 39936 39936 105009 36862162 36420201 0 284035 335277 335277 946957 10798 936159 21498367 19570191 1761210 166966 319734 218861 89631 11242 3571884 3249108 295657 27119 2359278 1941916 402095 15267 27714 27714 71120 71120 34244 34244 357030 264835 66782 25413 63194 31574 30655 965 930206 618615 301217 10374 332421 253595 78392 434 2403141 1966344 436797 261982 197928 63747 307 15138 3495 11293 350 169679 138290 31389 495554 484352 8127 3075 498267 421806 74427 2034 CONSUMER RELATED EXPENS 1109797 1092770 16845 182 BAD DEBT EXPENSE 129241 129241 MISCELLANEOUS EXPENSE 56099 45439 10660 MEDICAL SUPPLIES 27344 27281 63 FINGERPRINTING 2017 992 1025 36015685 31002708 4749249 263728 9738 25332 996529 3241324 4903132 5749695 1129550 2830669 10082030 5542424 5002349 4539606 238765 205954 2572062 755742 14852125 17348322 5178272 6030490 845138 1026096 2646198 2356198 2112101 1867835 2530610 3681420 13312319 14962039 X 1484217 2278272 55589 108011 1539806 2386283 14852125 17348322 846477 0 X X 0 1 1 X 0 X 600649 919846 432937 1349431 288546 3591409 600649 919846 432937 1349431 288546 3591409 3591409 38413 81514 78503 51275 40576 290281 23639 63947 63489 57936 39963 248974 4130664 154485788 0.86950 0.88290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 34244 0 0 34244 0 526235 526235 5019471 2252467 2767004 2287090 1552543 734547 1100288 714881 385407 1148946 1022533 126413 4539606 DUE TO GOVERNMENT AGENCIES 3681420 3681420 36862162 36015685 846477 0 846477 37548903 686741 686741 36862162 0 36862162 36702426 686741 686741 36015685 0 36015685 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ORGANIZATION HAS ADOPTED THE PROVISIONS PERTAINING TO UNCERTAIN TAX PROVISIONS (FASB ASC TOPIC 740) AND HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART X: QSAC WAS INCORPORATED AS A NOT-FOR-PROFIT CORPORATION UNDER THE LAWS OF THE STATE OF NEW YORK AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "IRC"). THEREFORE, THERE IS NO PROVISION FOR INCOME TAXES. ON JULY 1,2009, QSAC ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES CODIFIED IN ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, QSAC MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING INTERIM PERIODS. MANAGEMENT EVALUATED QSAC'S TAX POSITION AND CONCLUDED THAT QSAC HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. QSAC IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2007, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED AGAINST FUNDRAISING REVENUE: PART XIII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED AGAINST FUNDRAISING REVENUE: ANNUAL GALA 87935 12795 75140 15001 9737 5K WALK-RUN FOR AUTISM 69040 46106 22934 12271 1 82922 82922 1540 3997 239897 58901 180996 16541 26005 42546 138450 0 GRANTS/ASSISTANCE 73 335277 0 OTHER INFORMATION: PART IV: SCHEDULE I, PART I, LINE 2: THE ASSISTANCE IS BROKEN DOWN BETWEEN TWO PROGRAMS - $152,630 FOR THE RESIDENTIAL PROGRAM. THIS PART REPRESENTS THE PERSONAL ALLOWANCE AND CLOTHING ALLOWANCE THAT EACH INDIVIDUAL LIVING IN OUR RESIDENTIAL FACILITIES IS ENTITLED TO THROUGH OUT THE YEAR. THESE MONIES ARE PAID TO OUR 73 COSUMERS (RESIDENTS) ON A MONTHLY BASIS FOR THE P/A, AND EVERY 6 MONTHS FOR THE C/A GUIDLINES GOVERNING THESE FUNDS COME FROM THE STATE MENTAL HYGIENCE LAW. THE REMAINING GRANT IN THE AMOUNT OF $182,647 IS FOR SERVICE COORDINATION AND OTHER SERVICES PROGRAM. X X X 0 1 0 0 0 0 0 0 0 G MAFFEI 182312 0 0 0 15660 0 108001 0 6801 0 312774 0 0 0 P NARANJO 122916 0 0 0 8933 0 59570 0 6496 0 197915 0 0 0 C POLSHANSKY 154460 0 0 0 2771 0 48164 0 6496 0 211891 0 0 0 L VEGLIA 153988 0 0 0 10275 0 49424 0 5380 0 219067 0 0 0 SUPPLEMENTAL INFORMATION PART III PART I, LINE 4B: THE FOLLOWING EMPLOYEES HAD PAYMENTS MADE TO 457F PLANS DURING THE 2010/2011 CALENDAR YEAR. THESE FUNDS REMAIN ASSETS OF THE EMPLOYER UNTIL RETIREMENT AGE OF THE EMPLOYEE. G MAFFEI: $85,521 P NARANJO: $41,193 C POLSHANSKY: $26,791 L VEGLIA: $27,990 MAFFEI'S AMOUNT REPRESENTS A CURRENT CONTRIBUTION AND A CATCH UP AMOUNT. NEW YORK CITY INDUSTRIAL DEVELOPMENT AGENCY SERIES 2004 132906040 2004-08-19 395000 FUNDING PROPERTY/EQUIPMENT 0 0 0 NASSAU COUNTY INDUSTRIAL DEVELOPMENT AGENCY SERIES 2006 2006-06-15 840000 FUNDING PROPERTY/EQUIPMENT 0 0 0 399593 39000 7949 2137 350507 2006 0 0 1 1 841510 84000 55583 1510 700417 2008 0 0 1 1 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED ITS CERTIFICATE OF INCORPORATION AFTER FILING ITS PRIOR YEAR 990. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS REVIEWED BY MANAGEMENT AND THEN PRESENTED TO THE BOARD OF DIRECTORS, PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C A CERTIFICATE OF NO CONFLICT IS SIGNED ANNUALLY BY THE BOARD OF DIRECTORS, AND EXECUTIVE MANAGEMENT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED BY COMPARISON OF 990'S, INDUSTRY SURVEYS, AND APPROVED BY THE BOARD OF DIRECTORS AND DECISIONS DOCUMENTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ONLINE. FORM 990, PART XI, LINE 2C THE PROCESS FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS HAS BEEN THE SAME AS PRIOR YEARS.