2012-03-29T15:42:21-05:00 2011-06-30 DOPKINS & COMPANY LLP 200 INTERNATIONAL DR BUFFALO NY 142215794 990 2010-07-01 161453581 HILLSIDE WORK SCHOLARSHIP CONNECTION HILL 5852567500 1183 MONROE AVENUE ROCHESTER NY 14620 PETER E PERROTTO 5852567500 2012-03-28 1 7166348800 2010 2016-02-24 21:20:13Z DENNIS RICHARDSON 1183 MONROE AVENUE ROCHESTER NY 14620 12916914 0 X WWW.HILLSIDE.COM X 1993 NY YOUTH ADVOCACY FOR MIDDLE AND HIGH SCHOOL STUDENTS TO INCREASE GRADUATION RATES 8 7 231 5 0 0 8939699 5282341 0 7632852 0 255 2063362 1466 11003061 12916914 0 0 0 0 6897449 8110816 0 0 0 4018586 4806150 10916035 12916966 87026 -52 8731054 5458070 2376152 1147677 6354902 4310393 X PROVIDE YOUTH ADVOCACY FOR MIDDLE AND HIGH SCHOOL STUDENTS TO HELP THEM SUCCEED IN SCHOOL, AT WORK, AND AT HOME. A COLLABORATIVE EFFORT INVOLVING HILLSIDE STAFF, STUDENTS, PARENTS, SCHOOL STAFF, EMPLOYERS AND WORKSITE MENTORS. STUDENTS ARE RECRUITED AT THE 7TH AND 8TH GRADE LEVEL BASED UPON SCHOOL STAFF RECOMMENDATIONS AND OTHER PROGRAM CRITERIA. THE PROGRAM INCREASES THE GRADUATION RATE FROM HIGH SCHOOL. 0 0 11551390 7632852 YOUTH DEVELOPMENT SERVICES AIMED AT HELPING AT-RISK KIDS GRADUATE FROM HIGH SCHOOL, VIA JOB PREPARATION AND EXPERIENCE, IN SCHOOL AND SOCIAL SUPPORTS, RESEARCH SUPPORTED SUCCESS. 1466 1466 11551390 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 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 0 1 0 0 0 0 1 X 17 0 1 231 1 0 0 0 0 0 0 0 0 0 0 X 8 7 1 1 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 NY X X PAUL PERROTTO CHIEF FINANCIAL OFFICER 5852567500 1183 MONROE AVENUE ROCHESTER NY 14620 X PETER CONNOY 1.00 X 0 0 0 AUGUSTIN MELENDEZ 1.00 X 0 0 0 SUSAN SALVADOR 1.00 X 0 0 0 JOHN SUMMERS 0.50 X 0 0 0 HOWARD JACOBSON 1.50 X 0 0 0 GERARD PIERCE 1.50 X 0 0 0 DANIEL WEGMAN 1.00 X 0 0 0 DENNIS RICHARDSON 6.00 X 0 342065 176895 PAUL PERROTTO 2.00 X 0 203736 102205 CLYDE COMSTOCK 8.00 X 0 214610 188323 HELEN HALEWSKI 8.00 X 0 164683 11641 SARAH AMERING 40.00 X 139739 0 16885 KAREN BRODIE 40.00 X 115770 0 6293 255509 925094 502242 2 0 1 0 0 300 5282041 5282341 YOUTH DEVELOPMENT SERV 624100 7632852 7632852 7632852 255 255 255 255 MANAGEMENT FEE INCOME 624100 1466 1466 1466 12916914 7634318 0 255 6491657 6491657 287113 287113 663642 663642 668404 668404 1365576 1365576 919582 919582 98265 98265 432125 432125 1030513 1030513 72025 72025 18973 18973 227391 227391 7310 7310 38421 38421 RECREATION, WORK ACTIVI 370292 370292 STAFF DEVELOPMENT - REC 122216 122216 FOOD SERVICES 100484 100484 DUES, LICENSES & PERMIT 2117 2117 CLOTHING AND LINEN 860 860 12916966 11551390 1365576 0 68733 400 3166956 2195314 105000 0 48776 45121 10965 3655 5379400 3258701 8731054 5458070 556115 752050 9938 248058 1810099 147569 2376152 1147677 X 975502 1051692 5379400 3258701 6354902 4310393 8731054 5458070 X -52 -2044457 X X 0 1 1 X 1 1 X 3747972 5883374 7009984 8939699 12915193 38496222 3747972 5883374 7009984 8939699 12915193 38496222 38496222 250000 557240 1500834 2063362 12453 4383889 42880111 0.89780 0.86260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21931 18276 3655 26845 26845 0 3655 BENEFICIAL INTEREST IN NET ASSETS OF HILLSIDE CHILDREN'S FOUNDATION 3258701 3258701 INTERAFFILIATE PAYABLE - NET 147569 147569 12916914 12916966 -52 -84249 -1960208 -2044457 -2044509 7937407 304000 304000 7633407 5283507 5283507 12916914 13220966 304000 304000 12916966 0 12916966 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: PART X: IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN FOR INCOME TAX PURPOSES WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD BE ULTIMATELY SUSTAINED. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY TO THE EXTENT THAT AN UNCERTAIN TAX POSITION, IF ANY, IS ATTRIBUTABLE TO THE ORGANIZATION. PART XI, LINE 7 - PRIOR PERIOD ADJUSTMENTS: MISCELLANEOUS INCOME (PRIOR PERIOD RATE ADJUSTMENTS) $10,987 WORKMEN'S COMPENSATION ASSESSMENTS - PRIOR YEARS $(95,236) TOTAL TO SCHEDULE D, PART XI, LINE 7 $(84,249) PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN NET ASSETS OF HILLSIDE CHILDREN'S FOUNDATION. $(2,120,699) PENSION-RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST. $160,491 TOTAL TO SCHEDULE D, PART XI, LINE 8 $(1,960,208) PART XII, LINE 4B THE FOLLOWING INCOME AMOUNTS WERE NOT INCLUDED IN TOTAL REVENUE AND PUBLIC SUPPORT ON THE STATEMENT OF ACTIVITIES: MANAGEMENT FEE INCOME. $1,466 GRANTS FROM AFFILIATIES. $5,282,041 TOTAL TO SCHEDULE D, PART XII, LINE 4B $5,283,507 X X X X X X 0 0 0 0 0 0 0 0 0 DENNIS RICHARDSON 0 342065 0 0 0 0 0 165709 0 11186 0 518960 0 0 PAUL PERROTTO 0 203736 0 0 0 0 0 98458 0 3747 0 305941 0 0 CLYDE COMSTOCK 0 214610 0 0 0 0 0 182001 0 6322 0 402933 0 0 HELEN HALEWSKI 0 164683 0 0 0 0 0 11641 0 0 0 176324 0 0 SARAH AMERING 139739 0 0 0 0 0 10253 0 6632 0 156624 0 0 0 FORM 990, PART I, LINES 8, 9 & 11 IT HAS BEEN DETERMINED THAT REVENUE REPORTED ON PRIOR 990 RETURNS AS GRANTS FROM GOVERNMENTAL AGENCIES FOR SERVICES PERFORMED WOULD MORE APPROPRIATELY BE CLASSIFIED AS PROGRAM SERVICE REVENUE ON THE CURRENT YEAR RETURN. IT HAS ALSO BEEN DETERMINED THAT REVENUE REPORTED AS OTHER REVENUE ON PRIOR 990 RETURNS FOR GRANTS FROM AFFILIATES (RELATED PARTIES) WOULD MORE APPROPRIATELY BE CLASSIFED AS CONTRIBUTION REVENUE ON THE CURRENT YEAR RETURN. THE PRIOR YEAR AMOUNTS ON PAGE 1 OF THE FORM 990 HAVE NOT BEEN RESTATED TO REFLECT THESE CHANGES. FORM 990, PART V, LINE 2A: THE PARENT ORGANIZATION, HILLSIDE FAMILY OF AGENCIES (EIN: 16-1493407), SERVES AS COMMON PAYMASTER FOR ITS AFFILIATES. FORM 990, PART VI, SECTION A, LINE 2 DANIEL WEGMAN IS THE CEO OF WEGMANS FOOD MARKETS, INC. AND GERARD PIERCE IS THE EXECUTIVE IN CHARGE OF HUMAN RESOURCES OF WEGMANS FOOD MARKETS. FORM 990, PART VI, SECTION A, LINE 3 AS AN AFFILIATE OF HILLSIDE FAMILY OF AGENCIES, CERTAIN EXECUTIVE LEVEL FUNCTIONS ARE DELEGATED TO THE PARENT COMPANY. THESE INCLUDE FINANCIAL MANAGEMENT, HUMAN RESOURCES, MARKETING, AND BUSINESS INTELLIGENCE. DAILY OPERATIONAL MANAGEMENT, SERVICE DELIVERY, REGULATORY COMPLIANCE, HIRING AND FIRING OF PERSONNEL, QUALITY OF SERVICE, RISK MANAGEMENT, AND BUDGET MANAGEMENT ARE THE RESPONSIBILITY OF THE AFFILIATE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 HILLSIDE FAMILY OF AGENCIES, THE PARENT ORGANIZATION, IS THE SOLE CORPORATE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE BY-LAWS STATE THAT THE SOLE MEMBER, HILLSIDE FAMILY OF AGENCIES, CAN APPOINT OR REMOVE BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B HILLSIDE FAMILY OF AGENCIES HAS RESERVED POWERS TO APPROVE DECISIONS OF THE BOARD ON EXISTENTIAL MATTERS. FORM 990, PART VI, SECTION B, LINE 11 THE CHIEF FINANCIAL OFFICER, REVIEWS THE 990 AND AFTER HIS REVIEW, SHARES THE 990 WITH THE BOARD OF DIRECTORS. THE PERFORMANCE AND COMPENSATION COMMITTEE REVIEWS AND MONITORS EXECUTIVE COMPENSATION. FORM 990, PART VI, SECTION B, LINE 12C RESPONSES ARE REVIEWED ANNUALLY BY THE CEO; SPECIAL CASES GO TO THE GOVERNANCE COMMITTEE FOR ENFORCEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF GOVERNORS OF THE PARENT ORGANIZATION, HILLSIDE FAMILY OF AGENCIES, USES A PERFORMANCE AND COMPENSATION COMMITTEE OF INDEPENDENT MEMBERS TO EVALUATE THE CEO, ESTABLISH GOALS, CONSIDER COMPENSATION ISSUES AND GATHER RELEVANT MARKET INFORMATION ABOUT POSITIONS OF SIMILAR RESPONSIBILITIES AND SKILLS. OFTEN, COMPENSATION CONSULTANTS ARE ENGAGED TO BROADEN INFORMATION ACCESS AND TO ENSURE THAT THE COMPARATIVE INFORMATION IS INTERPRETED PROPERLY. THE COMMITTEE MEETS SEVERAL TIMES PER YEAR WITH THE CEO TO REVIEW PERFORMANCE AND REPORTS TO THE WHOLE BOARD AT LEAST ANNUALLY. THE INTELLIGENCE GATHERED DURING THAT PROCESS IS USED BY THE CEO IN CONSIDERATION OF COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES, INCLUDING THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. THE PERFORMANCE AND COMPENSATION COMMITTEE IS IN THE PROCESS OF FORMALIZING ITS PRACTICES AND EXTENDING ITS PARTICIPATION IN THE 990 REPORTING OF EXECUTIVE COMPENSATION, INCLUDING THE COO, CFO, AND CHIEF HR/OD POSITIONS, IN KEEPING WITH BEST PRACTICES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 990 IS POSTED TO ITS WEBSITE. IN ADDITION, THE RETURN AND OTHER DOCUMENTS OPEN FOR PUBLIC INSPECTION ARE AVAILABLE UPON WRITTEN REQUEST OR IN PERSON. REQUESTS FOR GOVERNING INSTRUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE CONSIDERED UPON REQUEST. FORM 990, PART VII, SECTION A, COLUMN B THE ORGANIZATION IS RELATED TO THE HILLSIDE FAMILY OF AGENCIES (THE "CORPORATION") AND ITS AFFILIATES (COLLECTIVELY, THE "SYSTEM") THE SYSTEM CONSTITUTES A COMPREHENSIVE SYSTEM OF CARE, OFFERING MENTAL HEALTH, SOCIAL SERVICES, DEVELOPMENTAL DISABILITY, YOUTH DEVELOPMENT, ADOPTION, AND EDUCATIONAL SERVICES IN NEW YORK AND MARYLAND. THE CORPORATION IS A NOT-FOR-PROFIT CORPORATION THAT REVIEWS AND MONITORS THE MISSIONS, OBJECTIVES, ACTIVITIES, AND RESOURCES OF ITS AFFILIATES FOR THE PURPOSE OF PROMOTING EFFICIENT, EFFECTIVE, AND ECONOMICAL SOCIAL, EDUCATIONAL, AND MENTAL HEALTH SERVICES TO CHILDREN, YOUTH, AND FAMILIES IN ITS SERVICE AREA. THE CORPORATION IS A FINANCIALLY INTERRELATED ENTITY AND THE SOLE CORPORATE MEMBER OF THE ORGANIZATION, AND PROVIDES CERTAIN OPERATING AND ADMINISTRATIVE SERVICES TO THE ORGANIZATION AND OTHER RELATED ENTITIES. THE COSTS OF THESE SERVICES ARE ALLOCATED TO THE RECEIVING ENTITIES BASED UPON COST STUDIES AND/OR ACTUAL AMOUNTS INCURRED. THE FOLLOWING IS AN ESTIMATE OF TIME DEVOTED AMONG ALL ENTITIES FOR INDIVIDUALS REPORTED IN PART VII - SECTION A: 1. DENNIS RICHARDSON, CEO - HILLSIDE FAMILY OF AGENCIES - 20 HOURS, HILLSIDE CHILDREN'S CENTER - 4 HOURS, CRESTWOOD CHILDREN'S CENTER - 2 HOURS, SNELL FARM CHILDREN'S CENTER - 2 HOURS, HILLSIDE WORK SCHOLARSHIP CONNECTION - 6 HOURS, HILLSIDE CHILDREN'S FOUNDATION - 4 HOURS, CRESTWOOD CHILDREN'S FOUNDATION - 1 HOUR AND HILLSIDE SHARED SERVICES - 1 HOUR. 2. PAUL PERROTTO, CFO - HILLSIDE FAMILY OF AGENCIES - 23 HOURS, HILLSIDE CHILDREN'S CENTER - 4 HOURS, CRESTWOOD CHILDREN'S CENTER - 2 HOURS, SNELL FARM CHILDREN'S CENTER - 2 HOURS, HILLSIDE WORK SCHOLARSHIP CONNECTION - 2 HOURS, HILLSIDE CHILDREN'S FOUNDATION - 2 HOURS, CRESTWOOD CHILDREN'S FOUNDATION - 1 HOUR AND HILLSIDE SHARED SERVICES - 4 HOURS. 3. HELEN HALEWSKI, CHIEF HR/OD OFFICER - HILLSIDE FAMILY OF AGENCIES - 12 HOURS, HILLSIDE CHILDREN'S CENTER - 12 HOURS, CRESTWOOD CHILDREN'S CENTER - 4 HOURS, SNELL FARM CHILDREN'S CENTER - 2 HOURS, HILLSIDE WORK SCHOLARSHIP CONNECTION - 8 HOURS AND HILLSIDE CHILDREN'S FOUNDATION - 2 HOURS 4. CLYDE COMSTOCK, COO - HILLSIDE CHILDREN'S CENTER - 24 HOURS, CRESTWOOD CHILDREN'S CENTER - 6 HOURS, SNELL FARM CHILDREN'S CENTER - 2 HOURS AND HILLSIDE WORK SCHOLARSHIP CONNECTION - 8 HOURS CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: PRIOR PERIOD ADJUSTMENTS: -84,249. CHANGE IN BENEFICIAL INTEREST IN NET ASSETS OF HILLSIDE CHILDREN'S FOUNDATI -2,120,699. PENSION RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST 160,491. TOTAL TO FORM 990, PART XI, LINE 5: -2,044,457. FORM 990, PART XII - FINANCIAL STATEMENTS AND REPORTING, LINE 3A AND 3B THE ORGANIZATION RECEIVES FEDERAL AWARDS AND IS REQUIRED TO HAVE AN AUDIT THAT IS PERFORMED IN ACCORDANCE WITH THE FOLLOWING: GENERALLY ACCEPTED AUDITING STANDARDS, GOVERNMENTAL AUDITING STANDARDS, THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133. AS ALLOWED UNDER THE AFOREMENTIONED STANDARDS, THIS AUDIT WAS PERFORMED ON A CONSOLIDATED BASIS FOR ALL ENTITIES UNDER COMMON CONTROL OF THE HILLSIDE FAMILY OF AGENCIES THAT RECEIVE FEDERAL FUNDS. SCHEDULE J, PART II, COLUMN C DEFERRED COMPENSATION INCLUDES THE CHANGE IN ACTUARIAL VALUE OF A TRANSITION CREDIT EMANATING FROM THE 2003 CHANGE OF THE DEFINED BENEFIT PLAN TO A CASH BALANCE MODEL. EACH YEAR, THROUGH CALENDAR 2011, BENEFITS FOR EACH PARTICIPANT ARE CALCULATED UNDER BOTH FORMULAS, AND THE GREATER OF THE TWO RESULTS IS ADDED TO THE INDIVIDUAL'S CASH BALANCE AS A TRANSITION CREDIT. IN ADDITION, EACH PARTICIPANT EARNS NORMAL INTEREST CREDITS. THE TRANSITION MODEL WAS DESIGNED TO SATISFY THE MINIMUM TRANSITION CRITERIA FOR CASH BALANCE CONVERSIONS. THE TRANSITION FORMULA IS APPLIED CONSISTENTLY ACROSS ALL PRE-CONVERSION PARTICIPANTS AND CAN GENERATE SIGNIFICANT CREDITS FOR INDIVIDUALS APPROACHING NORMAL RETIREMENT AGE, BECAUSE THE OLD BENEFIT MODEL ACCRUED MOST OF ITS VALUE IN THE FINAL YEARS BEFORE RETIREMENT. HILLSIDE CHILDREN'S CENTER 1183 MONROE AVENUE ROCHESTER NY 14620 160743039 EDUCATIONAL SERVICES FOR SPECIAL NEEDS CHILDREN NY 501(C)(3) 170(B)(1)(A)(V) HILLSIDE FAMILY OF AGENCIES - 16-1493407 0 HILLSIDE CHILDREN'S FOUNDATION 1183 MONROE AVENUE ROCHESTER NY 14620 161493404 RAISE FUNDS FOR AFFILIATES NY 501(C)(3) 509(A)(3)TYPE I HILLSIDE FAMILY OF AGENCIES - 16-1493407 0 CRESTWOOD CHILDREN'S CENTER 2075 SCOTTSVILLE ROAD ROCHESTER NY 14623 160743972 PROGRAMS FOR CHILDREN & FAMILIES NY 501(C)(3) 170(B)(1)(A)(V) HILLSIDE FAMILY OF AGENCIES - 16-1493407 0 HILLSIDE FAMILY OF AGENCIES 1183 MONROE AVENUE ROCHESTER NY 14620 161493407 SUPPORT SERVICES TO AFFILIATES NY 501(C)(3) 509(A)(3)TYPE III N/A 0 SNELL FARM CHILDREN'S CENTER 1183 MONROE AVENUE ROCHESTER NY 14620 161199261 RESIDENTIAL TREATMENT FOR TEENAGE BOYS NY 501(C)(3) 170(B)(1)(A)(V) HILLSIDE FAMILY OF AGENCIES - 16-1493407 0 CRESTWOOD CHILDREN'S FOUNDATION 2075 SCOTTSVILLE ROAD ROCHESTER NY 14623 161444039 RAISE FUNDS FOR AFFILIATES NY 501(C)(3) 509(A)(3)TYPE I HILLSIDE FAMILY OF AGENCIES - 16-1493407 0 HILLSIDE SHARED SERVICES 1183 MONROE AVENUE ROCHESTER NY 14620 251916776 SUPPORT SERVICES TO AFFILIATES NY 501(C)(3) 509(A)(3)TYPE I HILLSIDE FAMILY OF AGENCIES - 16-1493407 1 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0