2023-04-14T17:44:59-05:00 2022-06-30 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2021-07-01 132526022 LIFESPIRE INC % EMILIO BONILLA CFO LIFE 2127410100 ONE WHITEHALL STREET 9TH FL NEW YORK NY 10004 thomas lydon CEO 2127410100 2023-04-12 true thomas lydon 999009999 Kristin Ruffini P00741491 2128858000 3 2021 2023-04-26 12:10:37Z MICHAEL S GROSS ONE WHITEHALL STREET 9TH FL NEW YORK NY 10004 104795561 false X WWW.LIFESPIRE.ORG X 1951 NY TO CHAMPION AND SUPPORT PEOPLE WHO HAVE INTELLECTUAL/DEVELOPMENTAL DISABILITIES TO REALIZE THEIR GOALS AND DREAMS. 8 8 1216 8 0 0 248 11032782 78132462 87975506 48769 4566634 142041 543447 78323520 104118369 0 0 0 0 51434612 54800350 0 0 0 34674767 40807878 86109379 95608228 -7785859 8510141 86539765 111308535 53883780 66029734 32655985 45278801 X LIFESPIRE, INC'S MISSION IS TO CHAMPION AND SUPPORT PEOPLE WITH DEVELOPMENTAL/INTELLECTUAL DISABILITIES AND THEIR FAMILIES TO REALIZE THEIR GOALS AND DREAMS. THE AGENCY IS FUNDED THROUGH GOVERNMENT PROGRAMS, CONSUMER CONTRIBUTIONS AND GIFTS. IT IS THE AGENCY'S AIM TO PROVIDE INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES THE ASSISTANCE AND SUPPORT NECESSARY TO ACHIEVE A LEVEL OF FUNCTIONAL BEHAVIORS AND COGNITIVE SKILLS TO ENABLE THEM TO MAINTAIN THEMSELVES IN THEIR COMMUNITY IN THE MOST INTEGRATED AND INDEPENDENT MANNER POSSIBLE. false true 54194707 0 54950363 RESIDENTIAL SERVICES - PROVIDE A VARIETY OF OPTIONS, DEPENDENT UPON THE LEVEL OF ASSISTANCE NEEDED BY EACH INDIVIDUAL. EACH FACILITY ALLOWS THE HIGHEST DEGREE OF INDEPENDENCE. SOME OF THESE OPTIONS INCLUDE: 1. INTERMEDIATE CARE FACILITIES: OFFER COMPREHENSIVE PROFESSIONAL RESIDENTIAL SERVICES AND CARE FOR ADULTS WITH MULTIPLE DISABILITIES. 2. COMMUNITY RESIDENCE: PROVIDE STRUCTURED AND SUPERVISED COMMUNITY LIVING SERVICES. 3. INDIVIDUALIZED RESIDENTIAL ALTERNATIVES: INNOVATIVE RESIDENTIAL SERVICES INDIVIDUALLY DESIGNED FOR DEVELOPMENTALLY DISABLED ADULTS WHOSE NEEDS MAY NOT BE MET BY TRADITIONAL SERVICES. 32056363 0 31437455 WAIVER SERVICES - OFFERS CHOICES FOR INDIVIDUALIZED TREATMENT AND TRAINING TO PEOPLE WITH DEFICITS IN SELF CARE AND DOMESTIC AND INDEPENDENT LIVING SKILLS. SOME OF THESE SERVICES ARE: 1. COMMUNITY HABILITATION: AN IN-HOME TRAINER HELPS THE INDIVIDUAL IN THE PRIVACY OF HIS/HER OWN HOME AND COMMUNITY TO ACQUIRE AND IMPROVE SKILLS IN MANY AREAS. 2. DAY HABILITATION: DAY PROGRAMMING WHICH OFFERS TRAINING IN SELF-CARE, DOMESTIC, TRAVEL AND INDEPENDENT LIVING SKILLS. IT PROVIDES A UNIQUE OPPORTUNITY TO ACQUIRE SKILLS IN ACTUAL COMMUNITY SITES. 3. WAIVER RESPITE: WAIVER AFTER-SCHOOL RESPITE PROGRAMMING OFFERS RECREATION SERVICES TO STUDENTS, CHILDREN, AND ADULTS WITH DEVELOPMENT DISABILITIES; AGES 14-21 AND OVER. IT USES THE COMBINATION OF SPECIALTY INSTRUCTORS AND COMMUNITY-BASED RECREATION, ACCESS TOP RECREATIONAL ACTIVITIES IN THE COMMUNITY THROUGH THE USE OF TECHNOLOGY TO ENABLE THEM TO ENJOY LEISURE TIME PARALLEL TO THEIR NON-DISABLED PEERS. 1245303 0 1233707 ARTICLE 16 CLINIC-DESIGNED TO MEET THE SPECIFIC CLINICAL NEEDS OF DEVELOPMENTALLY DISABLED INDIVIDUALS AND TO HELP SUSTAIN THEM IN THEIR COMMUNITIES. THE CLINIC PROVIDES PERSONAL ASSESSMENT AND TREATMENT BY PROFESSIONAL, FULLY-ACCREDITED PRACTITIONERS. SOME OF THE SERVICES CURRENTLY PROVIDED INCLUDE: PSYCHOLOGICAL COUNSELING, REHABILITATION COUNSELING, OCCUPATIONAL THERAPY, NUTRITION, SEXUALITY COUNSELING, MEDICAL EXAMINATIONS AND PSYCHIATRY. 1563208 0 791344 89059581 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false true true false false false false false false false false false false false false false false true true true true false false true 66 0 true 1216 true false false false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true true false NY X EMILIO BONILLA CFO 2127410100 ONE WHITEHALL STREET NO 9TH FL NEW YORK NY 10004 X Thomas Lydon President / CEO 35.0 0.0 X 327132 0 24106 Emilio Bonilla Chief Financial Officer 35.0 0.0 X 194511 0 8816 LEONARD POWELL Medical Director 35.0 0.0 X 181104 0 16764 DAVID HENRY CHIEF OPERATING OFFICER 35.0 0.0 X 167691 0 8673 JAMES NORMANDY VP for Day & Community Service 35.0 0.0 X 150364 0 16377 RITA SEYCHELL Rehab Coord 35.0 0.0 X 148803 0 8438 HOWARD TRAUB Director of Clinical Service 35.0 0.0 X 138886 0 15905 PETER VALVO VP for IT 35.0 0.0 X 117350 0 22728 MICHAEL S GROSS Chairman 0.5 0.0 X X 0 0 0 ELLEN GREENE VICE CHAIR 0.5 0.0 X X 0 0 0 SUZANNE REVELL TREASURER 0.5 0.0 X X 0 0 0 MARGARET DAVINO BOARD MEMBER 0.5 0.0 X 0 0 0 JEFFREY GOODMAN BOARD MEMBER 0.5 0.0 X 0 0 0 ROBERT KRAKOW BOARD MEMBER 0.5 0.0 X 0 0 0 AUDREY LIEBERMAN BOARD MEMBER 0.5 0.0 X 0 0 0 Lynn Stansel BOARD MEMBER eff. 12/16/21 0.5 0.0 X 0 0 0 1425841 0 121807 20 false true false BELLS STAFFING SERVICES 90-50 Parsons boulevard Suite 207 JAMAICA NY 11432 Temp Staffing 1488716 UNITED STAFFING SOLUTIONS INC 1385 Broadway 10th Floor NEW YORK NY 10018 Temp Staffing 1474991 PEARLCARE SEARCH GROUP 1428 W Belmont Avenue Suite 1 CHICAGO IL 60657 Temp Staffing 635482 GLOBAL COMMUNICATION SERVICES 1979 Marcus Avenue Suite 204 LAKE SUCCESS NY 11042 Temp Staffing 473122 SHEPPARD MULLIN RICHTER HAMPTON L 333 South Hope Street 43rd Fl LOS ANGELES CA 90071 Legal Services 343246 9 11032782 11032782 ALL OTHER PROGRAM SERVICE REVENUE 900099 84274119 84274119 CLIENT PYMT LV EXP 531110 3701387 3701387 87975506 43826 43826 0 0 0 0 0 5200000 677192 4522808 4522808 4522808 0 0 0 0 0 0 0 0 0 RETROACTIVE RATE ADJUSTMENTS 900099 419549 419549 MISCELLANEOUS 900099 123898 17814 106084 543447 104118369 88412869 4672718 0 0 0 0 784183 784183 0 44379663 42661948 1717715 0 4524607 4268209 256398 5111897 4727309 384588 0 687931 365896 322035 179440 179440 0 0 0 7273031 7213791 59240 4453 4413 40 2227473 1913644 313829 1893460 1110409 783051 0 9749632 9067747 681885 8599441 8580806 18635 0 45471 24110 21361 391439 382535 8904 0 2079898 1894182 185716 1859620 1374487 485133 REPAIRS AND MAINTENANCE 1659897 1493968 165929 FOOD 1566068 1566068 OPWDD ANN FAC TAX ASSESSMENT 906835 906835 MEDICAL SUPPLIES 360486 355645 4841 1323303 1147579 175724 95608228 89059581 6548647 0 30762802 38029651 4378745 8760937 0 0 15072641 13567607 0 0 0 0 0 0 0 0 258411 721026 54948267 38730761 16978419 16217506 508400 450139 0 0 0 0 0 0 18580347 33561669 86539765 111308535 9465643 11472282 0 0 7078347 6742712 10770000 9560000 0 0 0 0 30000 0 0 0 26539790 38254740 53883780 66029734 X 32597405 45220221 58580 58580 32655985 45278801 86539765 111308535 X 8510141 -131777 4244452 X X false true X true false X 18861 296089 171790 248 11032782 11519770 0 0 18861 296089 171790 248 11032782 11519770 0 11519770 60479 205870 226586 61126 43826 597887 0 0 0 21914 4100 106084 132098 12249755 465683389 0.94041 0.43850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4459867 4459867 31691953 23702707 7989246 9438543 8325244 1113299 5978651 4329152 1649499 3379253 2373658 1005595 16217506 ROU ASSET - RE LEASES 28089861 PENSION ASSET 4501530 SECURITY DEPOSITS 504009 DUE FROM RELATED PARTIES 466269 33561669 0 OBLIGATIONS UNDER CAPITAL LEASE 30016000 POSTRETIREMENT HEALTH INSURANCE LIABILITY 5378766 REFUNDABLE ADVANCE 2415162 SELF-FUNDED INSURANCE LIABILITY 980420 UNAMORTIZED BOND PREMIUM/DISCOUNT 17616 UNAMORTIZED DEBT ISSUANCE COSTS -553224 38254740 X 103986592 -131777 -131777 104118369 104118369 95608228 95608228 95608228 SCHEDULE D, PART X, LINE 2: THE AGENCY WAS INCORPORATED IN THE STATE OF NEW YORK AND IS EXEMPT FROM FEDERAL, STATE AND LOCAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND, THEREFORE, MADE NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. IN ADDITION, THE AGENCY HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE (IRS) NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. THERE WAS NO UNRELATED BUSINESS INCOME FROM AN UNRELATED TRADE OF BUSINESS FOR THE YEAR ENDED JUNE 30, 2022. THE AGENCY IS REQUIRED TO RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. THE AGENCY DO NOT BELIEVE THEY HAVE TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, HAVE NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE AGENCY HAVE FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE THEY ARE REQUIRED TO DO SO. ADDITIONALLY, THE AGENCY HAVE FILED IRS FORM 990 INFORMATION RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE SO REQUIRED. FOR THE YEAR ENDED JUNE 30, 2022, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE CONSOLIDATED STATEMENT OF ACTIVITIES. THE AGENCY ARE SUBJECT TO ROUTINE AUDITS BY A TAXING AUTHORITY. X X X X X X false false false false false false false false false Thomas Lydon President / CEO 294000 0 0 0 33132 0 0 0 24106 0 351238 0 0 0 DAVID HENRY CHIEF OPERATING OFFICER 165000 0 0 0 2691 0 0 0 8673 0 176364 0 0 0 Emilio Bonilla Chief Financial Officer 190000 0 0 0 4511 0 0 0 8816 0 203327 0 0 0 LEONARD POWELL Medical Director 179634 0 0 0 1470 0 0 0 16764 0 197868 0 0 0 RITA SEYCHELL Rehab Coord 148803 0 0 0 0 0 0 0 8438 0 157241 0 0 0 JAMES NORMANDY VP for Day & Community Service 138193 0 0 0 12171 0 0 0 16377 0 166741 0 0 0 HOWARD TRAUB Director of Clinical Service 138886 0 0 0 0 0 0 0 15905 0 154791 0 0 0 A DASNY SERIES 2010 A-1 146000293 649905T63 2010-06-30 5916484 ACQUISITION AND/OR IMPROVEMENTS false false true B DASNY SERIES 2011 A-1 146000293 649906HG2 2011-08-17 1827531 ACQUISITION AND/OR IMPROVEMENTS false false true C DASNY SERIES 2013 A-1 146000293 649907LJ9 2013-05-09 3491583 ACQUISITION AND/OR IMPROVEMENTS false false true D DASNY SERIES 2015 A-1 146000293 6499075C2 2015-02-11 3530813 ACQUISITION AND/OR IMPROVEMENTS false false true A 4596484 0 5916484 245000 0 0 118329 0 0 5553155 0 0 2009 false false true true B 1162531 0 1827531 89631 0 0 36550 0 0 1701350 0 0 2011 false false true true C 1186583 0 3491583 134300 0 0 69832 0 0 3287451 0 0 2012 true false true true D 2690813 0 3530813 292817 0 3167380 70616 0 0 0 0 0 2014 true true true true A false false false false 0 false false false true B false false false false 0 false false false true C false false false false 0 false false false true D false false false false 0 false false false true A false false false true false false 0 false 0 false true B false false false true false false 0 false 0 false true C false false false true false false 0 false 0 false true D false false false true false false 0 false 0 false true A true B true C true D true FORM 990, SCH K, PART IV, LINE 2C - DASNY SERIES 2010 A-1: LAST CALCULATION AS COMPLETED IN 2020 - NEXT CALCULATION WILL BE IN 2025 FORM 990, SCH K, PART IV, LINE 2C - DASNY SERIES 2011 A-1: LAST CALCULATION AS COMPLETED IN 2021 - NEXT CALCULATION WILL BE IN 2026 FORM 990, SCH K, PART IV, LINE 2C - DASNY SERIES 2013 A-1: LAST CALCULATION AS COMPLETED IN 2018 - NEXT CALCULATION WILL BE IN 2023 FORM 990, SCH K, PART IV, LINE 2C - DASNY SERIES 2015 A-1: LAST CALCULATION AS COMPLETED IN 2020 - NEXT CALCULATION WILL BE IN 2025 A DASNY SERIES 2016 A-1 146000293 64990BVQ3 2016-02-10 572551 ACQUISITION AND/OR IMPROVEMENTS false false true B DASNY SERIES 2016 B-1 146000293 64990CKJ9 2016-11-29 2663768 ACQUISITION AND/OR IMPROVEMENTS false false true C DASNY SERIES 2018 A-1 146000293 64990GFQ0 2018-08-15 1766127 ACQUISITION AND/OR IMPROVEMENTS false false true A 82551 0 572551 20427 0 0 11451 0 0 540673 0 0 2015 false false true true B 418768 0 2663768 94553 0 0 53275 0 0 2515940 0 0 2016 false false true true C 71127 0 1766127 55267 0 0 35323 0 0 1675537 0 0 2018 false false true true A false false false false 0 false false false true B false false false false 0 false false false true C false false false false 0 false false false true A false false false true false false 0 false 0 false true B false false false true false false 0 false 0 false true C false true false false false false 0 false 0 false true A true B true C true FORM 990, SCH K, PART IV, LINE 2C - DASNY SERIES 2016 A-1: LAST CALCULATION AS COMPLETED IN 2021 - NEXT CALCULATION WILL BE IN 2026 FORM 990, SCH K, PART IV, LINE 2C - DASNY SERIES 2016 B-1: LAST CALCULATION AS COMPLETED IN 2021 - NEXT CALCULATION WILL BE IN 2026 FORM 990, PART III, LINE 3: 1. ISS (INDIVIDUAL SUPPORT SERVICES) PROGRAM WAS CLOSED ON 6/30/2022 2. AS (ASSISTED SUPPORTS) PROGRAM WAS CLOSED ON 6/30/2022 FORM 990, PART III, LINE 4D: OTHER PROGRAMS INCLUDE FAMILY SUPPORT WHICH INCLUDES IN-HOME BEHAVIOR MANAGEMENT, CRISIS INTERVENTION AND ASSISTED SUPPORTS. COMMUNITY HABILITATION THAT OFFERS IN-HOME AND COMMUNITY TRAINING TOTAL EXPENSES: $1,563,208 TOTAL GRANTS: $0, TOTAL REVENUE: $791,344 FORM 990, PART VI, SECTION B, LINE 11B: THE EXECUTIVE BOARD WILL REVIEW AND APPROVE THE FINAL DRAFT OF THE FORM 990 AND THEN PRESENT IT TO THE FULL BOARD BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C: KEY EMPLOYEES AND BOARD MEMBERS SIGN THE COMPANY'S CONFLICT OF INTEREST POLICY AFFIRMING THAT THEY HAVE READ, UNDERSTAND AND AGREE TO COMPLY WITH THE CONFLICT OF INTEREST POLICY. THE POLICY IS REVIEWED AND SIGNED ONCE UPON JOINING THE COMPANY AND ANNUALLY. THE CFO REVIEWS THE SIGNED DOCUMENTS AND ANY POTENTIAL CONFLICT IS REFERRED TO THE VP FOR HR FOR ANY EMPLOYEES AND THE BOD PRESIDENT FOR ANY BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 15: FOR THE ORGANIZATION'S CEO, THE BOARD DID CONTACT OUTSIDE INDEPENDENT COMPANY AND/OR INDIVIDUAL TO COMPLETE A "COMPLETE ANALYSIS" OF SIMILAR NOT-FOR-PROFIT ORGANIZATIONS BOTH IN NEW YORK CITY AND IN LARGER METROPOLITAN AREAS. THE ANALYSIS TOOK INTO CONSIDERATION THE ANNUAL REVENUE OF THE ORGANIZATION AND ALL OTHER FORMS OF COMPENSATION. THEN, THE OUTSIDE INDEPENDENT COMPANY PROVIDED THE FINDINGS TO THE EXECUTIVE BOARD COMMITTEE WITH AN ACCEPTABLE RANGE OF ALL FORMS OF REIMBURSEMENT AND A SAFE HARBOR LETTER. ONCE THE EXECUTIVE BOARD COMMITTEE MADE THEIR DECISION, THE FULL BOARD WAS APPRAISED OF THE STUDY AND WAS GIVEN AN OPPORTUNITY TO VOICE THEIR CONCERNS/ISSUES. THEN, THE FULL BOARD VOTED FOR THE COMPENSATION PACKAGE. FOR OTHER TOP MANAGEMENT OR KEY EMPLOYEES, THE PROCESS IS MORE OR LESS THE SAME AS MENTIONED ABOVE EXCEPT THE CEO DID THE RESEARCH BY HIMSELF. HE USED DATA FROM SEVERAL SOURCES LIKE TAX RETURNS (FORM 990) OF SIMILAR SIZED ORGANIZATIONS, THE STUDY AND DOCUMENT COMPLETED BY THE MAJOR PROFESSIONAL GROUPS AND ALSO NOT-FOR-PROFIT PRESS. HE USED THESE DOCUMENTS TO ESTABLISH BENCHMARKS AND COMBINES THIS INFORMATION WITH A REVIEW OF THE PERSON'S GOALS FROM THE PREVIOUS YEAR (IF ANY) TO DETERMINE THE COMPENSATION OR INCREASE. 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: CHANGES OTHER THAN NET PERIODIC PENSION COSTS: PENSION RELATED CHANGE............................... $ 2,185,831 POST-RETIREMENT HEALTH CARE BENEFIT CHANGE............ $ 2,058,621 ____________ $ 4,244,452 FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. MANHATTAN MANAGEMENT SOLUTIONS LLC ONE WHITEHALL STREET 9TH FL NEW YORK NY 10004 300510663 CONSULTING DE 1 44851 LIFESPINC ACRMD RESIDENTIAL FACILITIES HOUSING DEV ONE WHITEHALL STREET 9TH FL NEW YORK NY 10004 132986204 HOUSING NY 501(C)(3) LINE 10 LIFESPINC true ACRMD COMMUNITY MENTAL RETARDATION SVCS ONE WHITEHALL STREET 9TH FL NEW YORK NY 10004 237139510 RE HOLDING CO NY 501(C)(3) LINE 10 LIFESPINC true LIFESPIRE SERVICES Inc ONE WHITEHALL STREET 9TH FL NEW YORK NY 10004 202476422 PUBLIC AWARE NY 501(C)(3) LINE 10 na false LIFESPIRE FOUNDATION ONE WHITEHALL STREET 9TH FL NEW YORK NY 10004 260256303 FUNDRAISING NY 501(C)(3) LINE 7 LIFESP SVCS true true false false false false false false false false false false true false false false true true false false ACRMD COMM MENTAL RETARDATION SERVICES INC Q 107911 COST