2023-05-11T12:38:41-05:00 2022-06-30 113266576 GRASSI & CO CPA'S PC 750 THIRD AVENUE 28TH FLOOR NEW YORK NY 10017 990 2021-07-01 131968035 AABR INC AABR 7183213800 15-08 COLLEGE POINT BOULEVARD COLLEGE POINT NY 11356 ELIZABETH TRAYNOR CEO 7183213800 2023-05-11 1 ELIZABETH TRAYNOR 999009999 DAVID ROTTKAMP P01303468 2126616166 2023-05-09 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z ELIZABETH TRAYNOR 15-08 COLLEGE POINT BOULEVARD COLLEGE POINT NY 11356 42187903 0 X AABR.ORG X 1956 NY TO PROVIDE RESIDENTIAL, DAY, FAMILY AND EDUCATIONAL SERVICES FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES. 10 10 541 10 0 0 798408 5141146 32181657 36952078 -79531 5163 100151 89516 33000685 42187903 0 0 0 0 25257679 27046454 0 0 0 8649524 13019689 33907203 40066143 -906518 2121760 36084962 33590314 36981836 32338315 -896874 1251999 X SEE SCHEDULE O.AABR, INC PROVIDES SERVICES FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES INCLUDING AUTISM. AABR, INC OPERATES TWO FIVE-DAY PER WEEK DAY HABILITATION CENTERS, FOUR INTERMEDIATE CARE FACILITIES, AND EIGHTTEEN INDIVIDUALIZED RESIDENTIAL ALTERNATIVES UNDER CONTRACT WITH THE NEW YORK STATE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES (OPWDD). IN ADDITION, AABR, INC PROVIDES MEDICAID SERVICE COORDINATION, DAY AND RESIDENTIAL HABILITATION SERVICES, RESPITE AND INDIVIDUALIZED SUPPORT SERVICES. AABR, INC ALSO OPERATES A PRESCHOOL AND SCHOOL-AGE PROGRAM FOR CHILDREN WITH AUTISM. 0 0 24630200 25305514 RESIDENTIAL PROGRAMS- INTERMEDIATE CARE FACILITIES AND INDIVIDUALIZED RESIDENTIAL ALTERNATIVES. THE ORGANIZATION'S HOMES, OPERATED UNDER CONTRACT WITH THE NEW YORK STATE OFFICE OF PEOPLE WITH DEVELOPMENTAL DISABILITIES, AND LONG-TERM RESIDENCES FOR DEVELOPMENTAL DISABLED INDIVIDUALS AND INCLUDE ALL FACETS OF NORMAL LIVING AND THE DEVELOPMENT OF DAILY LIVING SKILLS. THE PROGRAMS SERVE 155 INDIVIDUALS. 8963031 8659461 ADULT DAY PROGRAMS- GROUP DAY HABILITATION PROGRAMS INCLUDE A WIDE VARIETY OF THERAPY AND TRAINING IN MOST AREAS OF DAILY LIVING SKILLS AND SOCIAL RELATIONS INCLUDING COMMUNITY PARTICIPATION. THE PROGRAMS SERVE 180 INDIVIDUALS. 2111812 2315861 PRESCHOOL AND SCHOOL-AGE PROGRAM- THE NEW YORK CHILD LEARNING INSTITUTE WAS FOUNDED AS A STATE CERTIFIED NONPUBLIC SCHOOL FOR CHILDREN WITH AUTISM. THE INSTITUTE IMPLEMENTS A SCIENCE- BASED APPROACH IN TEACHING CHILDREN WITH AUTISM. THE PROGRAM SERVES 29 INDIVIDUALS. 438239 671242 438239 671242 36143282 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 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 26 0 541 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 1 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X THE ORGANIZATION 7183213800 15-08 COLLEGE POINT BOULEVARD COLLEGE POINT NY 11356 JEFFREY MEANEY PRESIDENT 1.00 1.00 X X 0 0 0 ANDY OCCHINO TREASURER 1.00 1.00 X X 0 0 0 SHERYL HAUGHTON TAYLOR SECRETARY 1.00 1.00 X X 0 0 0 RANDY ROCK BOARD MEMBER 1.00 1.00 X 0 0 0 ALFONSO HOLLOMAN BOARD MEMBER 1.00 1.00 X 0 0 0 AMY JOHNSON BOARD MEMBER 1.00 1.00 X 0 0 0 DR EVAN STEIN BOARD MEMBER 1.00 1.00 X 0 0 0 LYNNE VICCARO-O'LEARY BOARD MEMBER 1.00 1.00 X 0 0 0 OREN WARSHAVSKY BOARD MEMBER 1.00 1.00 X 0 0 0 CHRISTOPHER WELDON JR BOARD MEMBER 1.00 1.00 X 0 0 0 ELIZABETH A TRAYNOR CEO 34.65 0.35 X 224666 0 34825 MARIANNE BOSNACK CFO 34.65 0.35 X 147227 0 38318 SUSAN VENER PRINCIPAL 37.12 0.38 X 158006 0 29530 LUIS REYNOSO DIRECTOR OF MAINTENANCE 35.00 0.00 X 145449 0 28526 HEZIKEIGH ELLIOTT DIRECTOR OF RESIDENTIAL PROGRAMS 40.00 0.00 X 132936 0 19436 KATHRYN FLOOD ASSISTANT EXECUTIVE DIRECTOR 40.00 0.00 X 152480 0 27287 JANE CHAN DIRECTOR OF PSYCHOLOGIST 40.00 0.00 X 184056 0 25386 1144820 0 203308 15 0 1 0 HOPE HOME CARE INC 26 DUMONT AVE STATEN ISLAND NY 103051450 CONTRACTED DIRECT CARE 2184019 MANAGE TRANSIT CORP 5702 DITMAS AVE BROOKLYN NY 11203 TRANSPORTATION 1855775 UNITED STAFFING SOLUTIONS 1385 BROADWAY 10TH FL ROOM 1005 NEW YORK NY 10018 CONTRACTED DIRECT CARE 958655 MMDK552 GROUP LLC 650 HILLSIDE AVE NEW HYDE PARK NY 11040 CONSTRUCTION 641100 NAVARRO SPECIAL CLEANING SERVICE 101-05 JAMAICA AVE RICHMOND HILL NY 11418 CLEANING SERVICE 250264 7 8095 5133051 5141146 RESIDENTIAL PROGRAMS 624200 25305514 25305514 DAY HABILITATION 624200 8659461 8659461 EDUCATION 624200 2315861 2315861 OTHER 624200 671242 671242 36952078 5163 5163 25200 0 25200 25200 25200 MANAGEMENT FEE 541610 63789 63789 OTHER INCOME 900099 527 527 64316 42187903 36952078 0 94679 X 497900 497900 20404299 18915959 1488340 863798 776146 87652 3709575 3337660 371915 1570882 1390656 180226 84358 2070 82288 116683 116683 4020916 3713826 307090 5663 3925 1738 1111998 871977 240021 92579 6540 86039 1970826 1881960 88866 2368715 2322768 45947 117087 114821 2266 616688 562209 54479 474676 344303 130373 REPAIRS AND MAINTENANCE 862030 736752 125278 FOOD 737057 736609 448 FACILITY TAX EXPENSE 199464 199464 BAD DEBT 124007 124007 116942 101630 15312 40066143 36143282 3922861 0 3246821 1121246 1347778 2939799 5052626 4473733 672063 1166048 25849382 18417357 7741498 7432025 18024176 16457463 36084962 33590314 5757784 5570239 1969393 126968 93860 931234 453501 2937409 2752040 4869160 22359281 21499282 36981836 32338315 X -896874 1251999 -896874 1251999 36084962 33590314 X 2121760 27113 X X 0 1 X 1 0 X 13568 3234 196150 798408 5141146 6152506 36928740 39280190 36309677 32181657 36952078 181652342 36942308 39283424 36505827 32980065 42093224 187804848 0 0 0 187804848 19366 39464 26691 31281 5163 121965 19366 39464 26691 31281 5163 121965 137831 215971 102489 74951 64316 595558 37099505 39538859 36635007 33086297 42162703 188522371 0.99620 0.99490 0.00060 0.00070 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MANAGEMENT FEE - 2017 AMOUNT: $ 93,562. 2018 AMOUNT: $ 127,209. 2019 AMOUNT: $ 75,099. 2020 AMOUNT: $ 31,406. 2021 AMOUNT: $ 63,789. OTHER INCOME AMINISTRATION - 2017 AMOUNT: $ 25,974. 2020 AMOUNT: $ 40,358. 2021 AMOUNT: $ 527. GIFT SHOP SALES - 2017 AMOUNT: $ 5,770. 2018 AMOUNT: $ 28,602. 2019 AMOUNT: $ 17,376. 2020 AMOUNT: $ 3,187. WRITE OFF OF LIABILITY - EDUCATION TRAINING - ALL OTHER REVENUE - 2017 AMOUNT: $ 12,525. 2018 AMOUNT: $ 60,160. 2019 AMOUNT: $ 10,014. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2680004 2680004 19960438 17519760 2440678 2700421 632929 2067492 508519 264668 243851 7432025 ASSETS LIMITED TO USE 1023378 CONSUMER FUNDS 453501 RIGHT-OF-USE-ASSETS, FINANCE LEASE 19035 RIGHT-OF-USE-ASSETS, OPERATING LEASE 14961549 16457463 DUE TO AABR FOUNDATION, INC 4811556 DUE TO GOVERNMENT AGENCIES 1388531 FINANCE LEASE LIABILITY 19118 OPERATING LEASE LIABILITY 15280077 21499282 X 42216521 9600 701416 711016 41505505 682398 682398 42187903 40067648 9600 9600 40058048 8095 8095 40066143 PART IV, LINE 2B: FUNDS HELD FOR PROGRAM PARTICIPANTS FOR THEM TO USE, AS NEEDED. PART X, LINE 2: AABR HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. AABR IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. AABR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS PRIOR TO 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN POSTRETIREMENT LIABILITY OBLIGATION TO BE RECOGNIZED 701,416. PART XI, LINE 4B - OTHER ADJUSTMENTS: NONOPERATING LOSS 674,303. REVENUE NETTED AGAINST EXPENSE 8,095. PART XII, LINE 4B - OTHER ADJUSTMENTS: REVENUE NETTED AGAINST EXPENSE 8,095. X X 0 0 0 0 0 0 0 0 0 ELIZABETH A TRAYNOR CEO 224666 0 0 0 0 0 4506 0 30319 0 259491 0 0 0 JANE CHAN DIRECTOR OF PSYCHOLOGIST 184056 0 0 0 0 0 9228 0 16158 0 209442 0 0 0 SUSAN VENER PRINCIPAL 158006 0 0 0 0 0 12640 0 16890 0 187536 0 0 0 MARIANNE BOSNACK CFO 147227 0 0 0 0 0 7394 0 30924 0 185545 0 0 0 KATHRYN FLOOD ASSISTANT EXECUTIVE DIRECTOR 152480 0 0 0 0 0 12346 0 14941 0 179767 0 0 0 LUIS REYNOSO DIRECTOR OF MAINTENANCE 145449 0 0 0 0 0 11636 0 16890 0 173975 0 0 0 HEZIKEIGH ELLIOTT DIRECTOR OF RESIDENTIAL PROGRAMS 132936 0 0 0 0 0 10663 0 8773 0 152372 0 0 0 A DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 649907LH3 2013-05-09 2003748 RENOVATING AND EQUIPPING FACILITY 0 0 1 A 2003748 184531 40075 1779142 2023 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 FORM 990, PART VI, SECTION A, LINE 5 AABR IDENTIFIED A MISAPPROPRIATION OF FUNDS THAT DATES BACK SEVERAL YEARS THROUGH DECEMBER 2022. AABR HAS IDENTIFIED THAT APPROXIMATELY $558,000 OF CAPITAL ADDITIONS WERE SPENT BY AABR FOR WHICH WE ARE UNABLE TO SUBSTANTIATE THE VALIDITY OF THE TRANSACTION. AS SUCH, THIS AMOUNT HAS BEEN DEEMED TO BE A LOSS AND IS REPORTED AS A NON-OPERATING LOSS ON IRS FORM 990, PART 9 - LINE 9 FOR THE YEAR ENDED JUNE 30, 2022. ADDITIONALLY, AABR HAS IDENTIFIED APPROXIMATELY $116,000 OF PAINT PURCHASES REPORTED AS REPAIRS AND MAINTENANCE EXPENSE FOR WHICH WE ARE UNABLE TO SUBSTANTIATE THE VALIDITY OF THE TRANSACTIONS. AS SUCH, THIS AMOUNT HAS BEEN DEEMED TO BE A LOSS AND IS REPORTED AS A NON-OPERATING LOSS ON IRS FORM 990, PART 9 - LINE 9 FOR THE YEAR ENDED JUNE 30, 2022. AS A RESULT OF THIS IDENTIFICATION, AABR HAS ENGAGED LEGAL COUNSEL AND IS WORKING CLOSELY WITH OUTSIDE AUTHORITIES AND ITS INSURANCE CARRIER. AABR HAS SINCE RESTRUCTURED ITS FINANCE DEPARTMENT AND HAS HIRED A NEW DIRECTOR OF FINANCE, CFO, A/P MANAGER AND A/P CLERK. THEY WILL ENSURE THAT THE FINANCE DEPARTMENT MEETS ALL LEVELS OF COMPLIANCE TO THE AGENCY'S FISCAL POLICY AND PROCEDURES AND ITS INTERNAL CONTROLS. AABR HAS RE-EVALUATED ITS CURRENT POLICY AND PROCEDURES AND HAS FORTIFIED ITS INTERNAL CONTROL PROCEDURES TO ACCOMMODATE AN EXTRA LEVEL OF APPROVAL AND SITE OVERVIEW. A SPECIFIC EMPHASIS WAS PUT ON CAPITAL PROJECT OVERVIEW AND PROCEDURES TO MONITOR AND CONTROL COSTS AND PROJECT APPROVED OUTCOMES. AABR HAS DIRECTED CORPORATE COMPLIANCE TO PERFORM PERIODIC INTERNAL AUDITS TO ENSURE THAT PROTOCOL OF OUR INTERNAL CONTROLS MEET SATISFACTORY STANDARDS. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 WAS INITIALLY REVIEWED BY THE CFO AND THEN DISTRIBUTED TO THE FULL BOARD OF DIRECTORS FOR THEIR REVIEW AND FEEDBACK PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES THAT ALL BOARD MEMBERS AND ADMINISTRATIVE EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT. ACTUAL OR POTENTIAL CONFLICTS OF INTEREST MUST BE DISCLOSED. BOARD MEMEBERS/EMPLOYEES MUST SEEK GUIDANCE AND APPROVAL FROM ADMINISTRATIVE PERSONNEL PRIOR TO PURSUING AND BUSINESS OR PERSONAL ACTIVITY THAT MAY CONSTITUTE A CONFLICT OF INTEREST. BOARD MEMEBERS WILL BE RECUSED FROM DISCUSSION AND VOTING ON ITEMS THAT A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS BASED ON COMPARABILITY DATA. THE ORGANIZATION ALSO HIRED A CPA FIRM TO CONDUCT A COMPENSATION BENCHMARKING. THE LAST REVIEW WAS DONE IN 2020. THIS IS DONE BY THE RELATED ORGANIZATION AABR, INC. 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 UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 3,713,826. MANAGEMENT AND GENERAL EXPENSES 292,090. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,005,916. CONSULTANT FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 15,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,000. FORM 990, PART XI, LINE 9: CHANGE IN POSTRETIREMENT LIABILITY OBLIGATION 701,416. CHANGE IN ACCOUNTING PRINCIPLE NONOPERATING LOSS -674,303. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. AABR FOUNDATION INC 15-08 COLLEGE POINT BLVD COLLEGE POINT NY 11356 112218979 FUNDRAISING NY 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0