2024-10-24T12:36:36-05:00 2023-12-31 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2023-01-01 111723782 United Cerebral Palsy Association of Nassau County Inc % GORDON M SIESS UNIT 5163782000 380 Washington Avenue Roosevelt NY 11575 Gordon M Siess CFO 5163782000 2024-10-17 true true Tara Cooke P01281186 2128858000 2023 2024-10-15 13:58:12Z CEREBRAL PALSY OF NASSAU County KAREN GELLER-HITTLEMAN 380 Washington Avenue Roosevelt NY 11575 44281176 false X www.ucpn.org X 1948 NY THE MISSION IS TO AFFECT POSITIVELY THE QUALITY OF LIFE OF PERSONS WITH CEREBRAL PALSY, OTHERS WITH SEVERE DISABILITIES AND MULTIPLE SERVICE NEEDS. 29 29 992 35 0 0 6476037 2430180 35586823 39618866 522283 94784 1116947 784649 43702090 42928479 0 0 0 0 34990025 35333638 0 0 342429 7841811 7782968 42831836 43116606 870254 -188127 28923522 25479828 16540288 15111753 12383234 10368075 X THE MISSION IS TO A) AFFECT POSITIVELY THE QUALITY OF LIFE OF PERSONS WITH CEREBRAL PALSY, OTHERS WITH SEVERE DISABILITIES AND MULTIPLE SERVICE NEEDS, AND THE FAMILIES OF BOTH AND B) PREVENT CEREBRAL PALSY AND MINIMIZE ITS EFFECTS. false false 12902149 14417908 RESIDENTIAL SERVICES - OPERATES HOMES IN VARIOUS RESIDENTIAL AREAS FOR DEVELOPMENTALLY DISABLED ADULTS. DURING 2023, THIS PROGRAM CONSTITUTED: 11 SUPERVISED IRA HOMES COMPRISING 69 CONSUMERS; 1 SUPPORTIVE IRA HOME COMPRISING 3 CONSUMERS; 2 Assistive Support homes COMPRISING 5 consumers; AND 2 ICF HOMES COMPRISING 13 CONSUMERS AND 62 CONSUMERS FROM COMMUNITY HAB. 12766955 14404080 EDUCATIONAL SERVICES - PROVIDES EDUCATIONAL AND RELATED THERAPEUTIC SERVICES FOR SCHOOL AGE AND PRESCHOOL STUDENTS WITH THE CAPACITY TO SERVICE 228 CHILDREN OF WHICH 144 IS AVAILABLE FOR SCHOOL AGE CHILDREN AND 84 IS AVAILABLE FOR PRESCHOOL CHILDREN. DURING 2023, THERE WERE 139 STUDENTS IN THE SCHOOL AGE PROGRAM AND 70 IN THE PRESCHOOL PROGRAM. 9712080 9092902 ADULT SERVICES - PROVIDES DAYTIME ACTIVITIES FOR DISABLED ADULT POPULATION INCLUDING THERAPEUTIC SERVICES, EDUCATION, AND COMMUNITY INCLUSION. DURING 2023, 35,929 CONSUMER UNITS WERE SERVICED. 2831365 1804346 38212549 true true false false false false false true true true true false false true true true false true false false false false false false true false false false false true false false false false false false false false false false false false false true true true false false true 17 0 true 992 true false false false false false true true false false false false false false X 29 29 false false false false false false false true true false false true true true true true true true true false NY X GORDON M SIESS 5163782000 380 WASHINGTON AVENUE Roosevelt NY 11575 X KAREN HITTLEMAN EXE. Director, as of 1/1/23 47.0 16.0 X 378090 0 13915 Gordon Siess CFO 43.0 19.0 X 301831 0 0 Larry Joseph Davies Director of IT & HR 45.0 15.0 X 251621 0 35507 Peter Dolan ASST. EXECUTIVE DIRECTOR 46.0 16.0 X 196853 0 0 Kevin Loughlin CLC Principal 60.0 0.0 X 162112 0 0 Robert McGuire Former Executive Director 5.0 3.0 X 147712 0 8337 Amanda Sodano Director of Nursing 35.0 0.0 X 147516 0 2176 Paul Lowry Dir of Residential Service 17.0 43.0 X 138310 0 10642 Jessica Jean Charles Asst. Principal 35.0 0.0 X 131755 0 10654 JERRY POLLER President 2.3 2.7 X X 0 0 0 ED PROBST EXECUTIVE VICE PRESIDENT 1.5 2.5 X X 0 0 0 HON ANTHONY L PARGA VICE PRESIDENT 1.5 0.5 X X 0 0 0 JOHN SEERY VICE PRESIDENT 1.5 0.5 X X 0 0 0 KATHRYN WILSON VICE PRESIDENT 1.5 0.5 X X 0 0 0 JOEL MELTZER VP. THRU 6/30/23 / Treasurer 2.3 1.7 X X 0 0 0 MARY FLEISCH VP THRU 6/30/23 / SECRETARY 1.5 0.5 X X 0 0 0 GREGORY M LICALZI JR Treasurer THRU 6/30/23 / Dir. 1.5 0.5 X X 0 0 0 KAREN KIEFEL SECRETARY THRU 8/27/23 1.5 1.5 X X 0 0 0 IRIS ALESSI Director 1.5 0.5 X 0 0 0 NATALIE ALLOY DIRECTOR THRU 8/6/23 1.5 0.5 X 0 0 0 ERNEST T BARTOL ESQ PRESIDING TRUSTEE 2.3 1.7 X 0 0 0 SUDHEER BHOGADI DIRECTOR 1.5 0.5 X 0 0 0 DAWN FENIELLO BRESSINGHAM DIRECTOR 1.5 1.5 X 0 0 0 SCOTT CASTELLANO DIRECTOR 1.5 0.5 X 0 0 0 THOMAS CONNOLLY DIRECTOR 1.5 0.5 X 0 0 0 Chris Curreri DIRECTOR AS OF 7/1/23 1.5 0.5 X 0 0 0 MICHAEL P FARRIER DIRECTOR 1.5 0.5 X 0 0 0 JOHN FERRARI DIRECTOR 1.5 0.5 X 0 0 0 ANNAMARIA IMPAGLIAZZO DIRECTOR 1.5 0.5 X 0 0 0 ALBERT T JARONCZYK DIRECTOR 2.3 1.7 X 0 0 0 JEAN M KESTEL ESQ DIRECTOR THRU 5/21/23 1.5 0.5 X 0 0 0 ROBERT MASTERSON DIRECTOR 1.5 0.8 X 0 0 0 MICHELLE MCCORMACK DIRECTOR 1.5 0.5 X 0 0 0 Hilary Moreira DIRECTOR AS OF 7/1/23 1.5 0.5 X 0 0 0 FRANK OZOL DIRECTOR 1.5 0.5 X 0 0 0 STEVEN PROTASS DIRECTOR THRU 10/9/23 1.5 0.5 X 0 0 0 PETER J PURPURA DIRECTOR 1.5 1.5 X 0 0 0 VICTOR SCOTTO JR DIRECTOR 1.5 0.5 X 0 0 0 ROBERT SPINA DIRECTOR 1.5 3.5 X 0 0 0 JACK SULLIVAN DIRECTOR THRU 7/1/23 1.5 0.5 X 0 0 0 RALPH VENTURA DIRECTOR 1.5 0.5 X 0 0 0 JENNA YANG DIRECTOR 1.5 0.5 X 0 0 0 MARY LOU ZIZZO DIRECTOR/PRESIDENT - AUXILIARY 1.5 1.5 X 0 0 0 1855800 0 81231 37 true true false ACE ENDIGO 80 INTERNATIONAL BLVD BREWSTER NY 10509 food distr. services 450484 Consolidated Technologies 8 SLATER STREET PORT CHESTER NY 10573 IT SERVICES 283490 BDO USA PO BOX 642743 PITTSBURGH PA 152642743 ACCOUNTING Services 239628 MCKESSON MEDICAL SUPPLY PO BOX 630693 CINCINNATI OH 452740693 Health care services 165918 ADP PO Box 830272 PHILADELPHIA PA 191820272 Payroll Services 154883 11 3504 256513 1742137 428026 2430180 RESIDENTIAL SERVICES FEES 623000 14417908 14417908 EDUCATION FEES 611600 14303710 14303710 ADULT SERVICE FEES 624100 9092902 9092902 CLINIC FEES, NET 621400 1804346 1804346 39618866 43129 43129 0 0 310232 310232 0 310232 310232 1176553 1124898 51655 51655 51655 227799 256513 227799 0 0 0 0 0 0 0 0 CAFETERIA SALES 900099 170944 170944 INSURANCE RECOVERY 900099 119751 119751 PY PRE-K REVENUE 611600 100370 100370 83352 83352 474417 42928479 39719236 779063 0 0 0 0 890689 806691 81564 2434 96337 87252 8822 263 27623840 24808276 2597630 217934 762243 690358 69801 2084 3224176 2920114 295250 8812 2736353 2478297 250578 7478 0 99605 99605 100000 100000 0 0 0 743637 530400 194757 18480 40567 36448 4019 100 180308 86934 84961 8413 0 0 1009737 900543 100070 9124 236511 221598 14913 0 42511 29775 12696 40 448143 368511 79632 0 988029 955084 31797 1148 760275 685398 73200 1677 SUPPLIES AND MATERIALS 1953827 1783569 165385 4873 REPAIRS AND MAINTENANCE 999476 651847 288060 59569 CONTRACT SERVICES 180342 171454 8888 43116606 38212549 4561628 342429 11864 11864 1990621 1548483 0 0 6912193 4437393 0 0 0 0 0 0 0 0 170780 166745 39131286 30588592 9243735 8542694 2472277 1964433 66224 66149 0 0 0 0 8055828 8742067 28923522 25479828 4715211 5697045 0 0 0 0 0 0 0 0 0 0 6435786 6011657 0 0 5389291 3403051 16540288 15111753 X 11252571 9238635 1130663 1129440 12383234 10368075 28923522 25479828 X -188127 101119 -1928151 X false true X true false X 1146511 2495255 8648035 6476037 2430180 21196018 0 0 1146511 2495255 8648035 6476037 2430180 21196018 0 21196018 169857 160299 209210 312056 353361 1204783 147669 101688 0 0 0 249357 497820 258999 318720 608565 374047 2058151 24708309 180827776 0.85785 0.85365 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 667664 X programmatic use false true 70351 7453 -8454 86258 false 859991 0 859991 859991 0 859991 859991 0 859991 859991 0 859991 857991 2000 859991 0.79510 0.20490 0.00000 false false 1127156 1127156 31857333 24645532 7211801 3391453 3323594 67859 2755344 2619466 135878 8542694 DUE FROM RELATED ORGANIZATIONS 6828736 DONATED ARTWORK 667664 OTHER RECEIVABLES 677624 RIGHT OF USE ASSET OPER. LEASE 546349 SECURITY DEPOSITS 21694 8742067 0 DEFERRED COMPENSATION PAYABLE 1194914 UNFUNDED PROJ. BENEFIT OBLIGATION 1094413 RIGHT OF USE OPERATING LEASES 558388 DUE TO GOVERNMENTAL AGENCIES 555336 3403051 X PART III, LINE 4: - COLLECTION OF 56 FINE ARTS BY A NUMBER OF ARTISTS DONATED BY MARC AND DEBORAH S. ZIONS. - COLLECTION OF 15 FINE ARTS BY SALVADOR DALI, A SPANISH ARTIST, DONATED BY SPARTACUS ENTERPRISES INC. - COLLECTION OF 253 FINE ARTS BY VARIOUS ARTISTS DONATED BY ROBERT AND JILL BERNSTEIN. A PROGRAM IS BEING CREATED FOR THE CONSUMERS TO BENEFIT FROM THOSE ARTS. DISCUSSIONS OF THESE VARIOUS ARTS AND ARTIST WILL BE USED TO STIMULATE OUR CONSUMERS AND INVOLVE IN VARIOUS DISCUSSIONS. THOSE CURRENTLY RECEIVING ART THERAPY WILL BENEFIT FROM THE PROGRAM. PART IV, LINE 1B: United Cerebral Palsy Association of Nassau County has signature authority over related organization: NASSAU CEREBRAL PALSY GUARDIANSHIP CORP's bank account. UCP serve as Guardianship to some of its consumers. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE FOR THE SPECIFIC PURPOSE THEY WERE INTENDED FOR. PART X, LINE 2: Under GAAP, an organization must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more likely than not that the position will not be sustained upon examination by a taxing authority. The implementation of ASC 740 had no impact on UCPN's consolidated financial statements. UCPN does not believe it has taken any material uncertain tax positions and, accordingly, it has not recorded any liability for unrecognized tax benefits. UCPN has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, UCPN has filed IRS Form 990 information returns, as required, and all other applicable returns in jurisdictions where so required. For the year ended December 31, 2023, there were no interest or penalties recorded or included in the consolidated statements of activities. UCPN is subject to routine audits by taxing authorities. As of December 31, 2023, UCPN was not subject to any examination by a taxing authority. Golf & Tennis 236452 112330 124122 15000 7029 75600 26493 Forget Me Not B 118991 51818 67173 10000 1575 39951 4381 11266 4 128769 92265 36504 5450 1543 15706 88 7350 6367 484212 256413 227799 30450 10147 131257 88 11731 44126 227799 X X X false true false false false false false false false KAREN HITTLEMAN EXE. Director, as of 1/1/23 370196 0 0 0 7894 0 0 0 13915 0 392005 0 0 0 Gordon Siess CFO 263352 0 0 0 38479 0 0 0 0 0 301831 0 0 0 Peter Dolan ASST. EXECUTIVE DIRECTOR 194863 0 0 0 1990 0 0 0 0 0 196853 0 0 0 Kevin Loughlin CLC Principal 159547 0 0 0 2565 0 0 0 0 0 162112 0 0 0 Larry Joseph Davies Director of IT & HR 239440 0 0 0 12181 0 0 0 35507 0 287128 0 0 0 Robert McGuire Former Executive Director 88000 0 0 0 59712 0 0 0 8337 0 156049 0 59712 0 PART I, LINE 4B: THE EXECUTIVE DIRECTOR is THE SOLE PARTICIPANT OF THE ORGANIZATION'S SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN. FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES: MEDICAL AND THERAPEUTIC SERVICES - INCLUDE PRIMARY CARE, MEDICAL EXAMINATIONS, PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPIES, PSYCHIATRIC & PSYCHOLOGICAL SERVICES, PODIATRY SERVICES, DENTAL CARE, AND OTHER SPECIALTY SERVICES. EXAMINATIONS, PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPIES, PSYCHIATRIC & PSYCHOLOGICAL SERVICES, PODIATRY SERVICES, DENTAL CARE, AND OTHER SPECIALTY SERVICES. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS REVIEWED BY THE CFO, THEN A COPY IS PROVIDED TO THE GOVERNING BODY BEFORE BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: THE CONFLICT OF INTEREST POLICY IS DESIGNED TO BE A GUIDE FOR THE BOARD OF DIRECTORS AND SENIOR MANAGEMENT AND OTHER DESIGNATED PERSONNEL (INCLUDING PHYSICIANS WHETHER EMPLOYED OR VOLUNTARY) WHO MIGHT FIND THEMSELVES IN A POSITION WHERE THEIR PERSONAL INTERESTS COULD CONFLICT WITH THE INTERESTS OF THE NASSAU CEREBRAL PALSY ASSOCIATION, INC. WHENEVER A CONFLICT OF INTEREST OR EVEN A POSSIBLE CONFLICT OF INTEREST EXISTS, THAT CONFLICT MUST BE FULLY DISCLOSED AND THE BOARD OF DIRECTORS MEMBER OR PERSONNEL INVOLVED MUST REFRAIN FROM PARTICIPATION IN THE CONSIDERATION OR DETERMINATION OF THE MATTER. IF IT IS DETERMINED THAT AN ACTUAL CONFLICT OF INTEREST OR AN APPEARANCE OF A CONFLICT EXISTS, CORRECTIVE ACTION WILL BE TAKEN. CORRECTIVE ACTION WILL BE TAKEN EVEN IF THERE IS A DETERMINATION THAT ONLY AN APPEARANCE OF A CONFLICT EXISTS, AND NOT AN ACTUAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A AND 15B: THE EXECUTIVE DIRECTOR'S AND OTHER OFFICERS OR KEY EMPLOYEES COMPENSATION ARE REVIEWED BY THE BOARD'S COMPENSATION COMMITTEE ALONG WITH OUTSIDE COUNSEL AS ARE ALL OTHER RAISES FOR MANAGEMENT. FORM 990, PART VI, SECTION C, LINE 19: UPON REQUEST, THE ORGANIZATION WILL MAKE AVAILABLE ONLY THOSE DOCUMENTS REQUIRED TO BE DISCLOSED UNDER THE PUBLIC INSPECTION LAWS. FORM 990, PART XI, LINE 9: other changes in net assets includes the following: CHANGE IN UNFUNDED PROJECTED BENEFIT OBLIGATION $832,894 Cumulative effect adjustment for implementation of ASC 236, Credit Losses ($2,692,518) Transfer of assets to affiliate ($68,527) total ($1,928,151) UCP BAYVIEW NURSING HOME 380 WASHINGTON AVENUE ROOSEVELT NY 11575 112768267 Nursing home NY 501(c)(3) LINE 10 Nass CP Assn false UCP BAYVILLE INCORPORATED 380 WASHINGTON AVENUE ROOSEVELT NY 11575 112623791 care facility NY 501(C)(3) LINE 10 Nass CP Assn false CP FOUNDATION OF NASSAU INC 380 WASHINGTON AVENUE ROOSEVELT NY 11575 113460345 FUNDRAISING NY 501(C)(3) LINE 10 Nass CP Assn false NASSAU CEREBRAL PALSY ASSOCIATION INC 380 WASHINGTON AVENUE ROOSEVELT NY 11575 113132523 support NY 501(C)(3) LINE 12B NA false NASSAU CEREBRAL PALSY GUARDIANSHIP CORP 380 WASHINGTON AVENUE ROOSEVELT NY 11575 113134256 care facility NY 501(C)(3) LINE 10 NASS CP ASSN false REHAB SOLUTIONS INC 380 WASHINGTON AVENUE ROOSEVELT NY 11575 113308085 SEE PART VII NY UCPA NASSAU C CORP 488990 203824 1.00000 true false false false false false false false false false false false false false true false true true true CP Bayville Q 13351984 COST CP Bayville r 454799 cost CP Bayville s 760000 COST Rehab Solutions s 56282 COST NASSAU CEREBRAL PALSY GUARDIANSHIP CORP r 68527 cost