2023-05-15T21:51:05-05:00 2022-06-30 873707167 CBIZ MARKS PANETH LLC 685 THIRD AVENUE NEW YORK NY 10017 990 2021-07-01 112030172 YOUNG ADULT INSTITUTE INC YOUN 2122736100 220 EAST 42ND STREET NEW YORK NY 10017 KEVIN CAREY INTERIM CEO 2122736100 2023-05-15 1 KEVIN CAREY XXX-XX-XXXX MAGDALENA CZERNIAWSKI P00535099 2125038800 2023-05-15 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z YAI KEVIN CAREY 220 EAST 42ND STREET NEW YORK NY 10017 235326290 0 X WWW.YAI.ORG X 1957 NY YAI'S MISSION IS TO EMPOWER PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (I/DD) TO LIVE THE LIVES THEY TRULY DESIRE. WE PROVIDE A WIDE RANGE OF SUPPORTS AND SERVICES THAT ARE PERSON CENTERED AND PERSON DIRECTED. BY SEEING BEYOND DISABILITIES, WE PROMOTE OPPORTUNITIES FOR PEOPLE WITH I/DD TO LIVE, LOVE, WORK, AND LEARN IN THEIR COMMUNITIES. OUR SUPPORTS AND SERVICES COVER THE LIFESPAN AND INCLUDE RESIDENTIAL OPPORTUNITIES, DAY SERVICES, EMPLOYMENT SERVICES, COMMUNITY HABILITATION, FAMILY SUPPORT PROGRAMS, THERAPIES, RESPITE, AND RECREATION. 8 7 4553 7 4133975 0 11585775 5781176 175233381 207190561 490642 496408 7411533 6961279 194721331 220429424 0 0 0 0 141744342 164581170 0 0 1146003 54224376 65270210 195968718 229851380 -1247387 -9421956 242783762 231169399 212675831 214189711 30107931 16979688 X YAI'S MISSION IS TO EMPOWER PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (I/DD) TO LIVE THE LIVES THEY TRULY DESIRE. WE PROVIDE A WIDE RANGE OF SUPPORTS AND SERVICES THAT ARE PERSON CENTERED AND PERSON DIRECTED. BY SEEING BEYOND DISABILITIES, WE PROMOTE OPPORTUNITIES FOR PEOPLE WITH I/DD TO LIVE, LOVE, WORK, AND LEARN IN THEIR COMMUNITIES. OUR SUPPORTS AND SERVICES COVER THE LIFESPAN AND INCLUDE RESIDENTIAL OPPORTUNITIES, DAY SERVICES, EMPLOYMENT SERVICES, COMMUNITY HABILITATION, FAMILY SUPPORT PROGRAMS, THERAPIES, RESPITE, AND RECREATION. 0 0 138567248 140140604 RESIDENTIAL SERVICES - WE PROVIDE RESIDENTIAL SERVICES TO PEOPLE IN SETTINGS THAT REFLECT THEIR DESIRES AND NEEDS. WE OPERATE GROUP HOMES THAT PROVIDE 24-HOUR SUPERVISION AS WELL AS APARTMENTS FOR THOSE WHO ARE MORE INDEPENDENT AND REQUIRE LESS SUPPORTS. WE AIM TO HAVE PEOPLE WITH I/DD LIVE IN THE LEAST RESTRICTIVE SETTING POSSIBLE AND SUPPORT THEM WITH INDEPENDENT LIVING. 52436106 56446144 DAY AND COMMUNITY SERVICES - DAY HABILIATION OFFERS INDIVIDUALIZED AND GROUP ACTIVITIES DESIGNED TO TEACH LIFE SKILS, BUILD RELATIONSHIPS, PROMOTE INDEPENDENCE AND PROVIDE ENGAGEMENT IN THE COMMUNITY. IN ADDITION, TRAINED SPECIALISTS PROVIDE INDIVIDUALIZED SKILLS TRAINING IN THE HOME AND THE COMMUNITY. FOCUS IS ON A PERSON'S STRENGTHS AND CRITICAL SKILLS FOR DEVELOPMENT, INCLUDING BUILDING SKILLS AND INDEPENDENCE IN THE AREAS OF SELF CARE, SOCIAL SKILLS DEVELOPMENT, MONEY MANAGEMENT, LIFE SAFETY, HOUSEHOLD TASKS, ENJOYING THE COMMUNITY, AND JOB SUCCESS. 7825341 7810636 CLINICAL PROGRAMS - YAI OPERATES ARTICLE 16 CLINICS WHICH PROVIDE PSYCHOLOGICAL TESTING AND EVALUATIONS, MENTAL HEALTH SERVICES, NUTRITION, AND OCCUPATIONAL, PHYSICAL, AND SPEECH THERAPIES. 2512267 2793176 EMPLOYMENT INITIATIVE SERVICES - HELP PEOPLE WITH DEVELOPMENTAL AND LEARNING DISABILITIES PREPARE FOR AND FIND EMPLOYMENT OPPORTUNITIES IN THEIR COMMUNITIES. THROUGH INDIVIDUAL AND GROUP EMPLOYMENT COUNSELING, EMPLOYMENT SERVICES PROVIDES EDUCATION ON HOW TO BUILD A RESUME, TO DEVELOP INTERVIEWING SKILLS, TO LEARN HOW TO CONDUCT ONESELF ON THE JOB, AND GAIN NEW EMPLOYMENT SKILLS THROUGH INTERNSHIPS IN RETAIL, OFFICE SERVICES, MAINTENANCE AND OTHER WORK SETTINGS IN THE COMMUNITY. 2512267 2793176 201340962 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 1 0 0 1 584 0 1 4553 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X VANDA ANGELILLO ACTING CFO 2122736100 220 EAST 42ND STREET NEW YORK NY 10001 ALINA RAMOS TRUSTEE 1.00 1.00 X 0 0 0 DAVID B STAFFORD VICE CHAIR 1.00 1.00 X X 0 0 0 ELIOT P GREEN ESQ TRUSTEE (OUTGOING) 1.00 1.00 X 0 0 0 HOLLY MACDONALD TRUSTEE 1.00 1.00 X 0 0 0 JEFFERY A MORDOS CHAIR 1.00 1.00 X X 0 0 0 JEFFREY LIEBERMAN ESQ SECRETARY 1.00 1.00 X X 0 0 0 KEVIN HOGAN TREASURER 1.00 1.00 X X 0 0 0 LEWIS LINDENBERG ESQ SECRETARY 1.00 1.00 X X 0 0 0 RICHARD PAUL ROSENBAUM TRUSTEE 1.00 1.00 X 0 0 0 GEORGE CONTOS ESQ CEO 35.50 4.50 X 822107 0 101439 KEVIN CAREY INTERIM CEO 28.50 11.50 X 380097 0 123631 ANTHONY OTTRANDO CHIEF HR OFFICER 40.00 X 305284 0 71900 MARIE CAVALLO CHIEF QUALITY, COMPLIANCE (OUTGOING) 40.00 X 475223 0 28494 PETER TABACK CHIEF ENGAGEMENT & EXTERNA 40.00 X 250948 0 48702 RAVI DAHIYA CHIEF PROGRAM OFFICER 40.00 X 294217 0 76941 RUSSELL S MINESS CORPORATE COUNSEL 40.00 X 222680 0 22275 2750556 0 473382 65 0 1 0 RUSKIN MOSCOU FALTISCHEK PC 1425 RXR PLAZA UNION NY 11556 LEGAL SERVICES 589160 COLLABORATIVE SOLUTIONS LLC 11190 SUNRISE VALLEY DR SUITE 110 RESTON VA 20191 IT SERVICES 534503 EMEREST CAREGIVERS RESOURCES OF NY LLC 6323 14TH AVE BROOKLYN NY 11219 MEDICAL SUPPORT SERVICES 464165 CLIFTON BUDD & DEMARIA LLP 350 FIFTH AVENUE 61ST FLOOR NEW YORK NY 10118 LEGAL SERVICES 356874 FFW LLC 101 CRAWFORDS CORNER ROAD SUITE 4-1 HOLMDEL NJ 07733 WEBSITE REBUILD 319034 13 81827 4224117 1475232 33795 5781176 RESIDENTIAL SERVICES 623990 140140605 140140605 DAY AND COMMUNITY SERVICES 621400 56446144 56446144 CLINICAL SERVICES 621400 7810636 7810636 EMPLOYMENT SERVICES 561300 2793176 2793176 207190561 280158 280158 563588 0 563588 563588 563588 15063204 14839045 7909 224159 -7909 216250 -7909 224159 40500 81827 49912 -9412 -9412 MANAGEMENT SERVICE FEES 561000 4133975 4133975 TICKET SALES 942793 942793 PRIOR YEAR INCOME 392843 392843 937492 937492 6407103 220429424 209455780 4133975 1058493 1286975 1286975 132185205 122736377 8795511 653317 1242292 1235268 7024 15047238 13638070 1332512 76656 14819460 13320174 1424345 74941 1918973 1918973 165649 165649 167930 167930 98933 98933 4641632 3886764 739158 15710 3208795 2317405 850863 40527 4022236 1903837 2113590 4809 15321612 12151640 3169947 25 8266621 8174174 90975 1472 2806760 1856560 950200 4054169 3375362 678807 3695163 3109776 583248 2139 REPAIRS & MAINTENANCE 6242190 4223845 2018345 PRGM. RECR. & SUPPLIES 5854695 5790198 64144 353 FOOD 2870292 2870292 STAFF DEVELOPMENT 1022334 569105 452251 978 912226 182115 462059 268052 229851380 201340962 27364415 1146003 5886054 5014747 15081724 9287342 2284750 360692 34974020 36152992 5072782 4388782 140139194 85438671 52305469 54700523 16957978 14588712 911868 758558 109309117 105917051 242783762 231169399 29411487 25239796 37424296 40311263 24940539 21848370 120899509 126790282 212675831 214189711 X 28660419 15616679 1447512 1363009 30107931 16979688 242783762 231169399 X -9421956 -2074398 -1631889 X X 0 1 X 1 0 X 1831078 1857295 3996164 11585775 5781176 25051488 172746167 180534339 190886666 175233381 207190560 926591113 174577245 182391634 194882830 186819156 212971736 951642601 14734 20581 22445 22046 14848 94654 0 14734 20581 22445 22046 14848 94654 951547947 313020 1015485 646870 954229 843746 3773350 313020 1015485 646870 954229 843746 3773350 156524 156524 334942 1127521 3875825 2798162 2313627 10450077 175381731 184534640 199405525 190571547 216129109 966022552 0.98500 0.98720 0.00390 0.00330 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: FUNDRAISING - 2017 AMOUNT: $ 33,520. 2018 AMOUNT: $ 63,115. 2019 AMOUNT: $ 29,784. 2020 AMOUNT: $ 10,500. 2021 AMOUNT: $ 40,500. MISCELLANEOUS - 2017 AMOUNT: $ 168,139. 2018 AMOUNT: $ 75,178. 2019 AMOUNT: $ 28,979. 2020 AMOUNT: $ 384,936. 2021 AMOUNT: $ 183,360. INSURANCE REIMBURSEMENT - 2017 AMOUNT: $ 133,283. 2018 AMOUNT: $ 694,581. 2019 AMOUNT: $ 307,649. 2020 AMOUNT: $ 60,927. 2021 AMOUNT: $ 333,572. BUS TRANSPORTATION - 2018 AMOUNT: $ 24,740. 2019 AMOUNT: $ 20,500. TICKET SALES - 2018 AMOUNT: $ 149,781. 2019 AMOUNT: $ 163,533. 2021 AMOUNT: $ 942,793. REGISTRATION FEES - 2018 AMOUNT: $ 91,918. 2019 AMOUNT: $ 48,836. 2021 AMOUNT: $ 2,355. SALES - 2018 AMOUNT: $ 28,208. SELF DIRECTION - 2019 AMOUNT: $ 11,880. CLINIC - PREVOC - 2019 AMOUNT: $ 15,348. RESIDENTIAL - 2019 AMOUNT: $ 3,591. OTHER ADMIN - 2019 AMOUNT: $ 320,158. 2021 AMOUNT: $ 132,264. RETIREMENT FORFEITURES - 2019 AMOUNT: $ 2,000,914. CONSULTING INCOME - 2019 AMOUNT: $ 924,653. 2021 AMOUNT: $ 159,495. PRIOR YEAR INCOME - 2020 AMOUNT: $ 1,495,622. 2021 AMOUNT: $ 392,843. SAUDI ARABIA REVENUE - 2020 AMOUNT: $ 453,709. TENANT BUYOUT - 2020 AMOUNT: $ 100,000. DSRIP REVENUE - 2020 AMOUNT: $ 180,367. 2021 AMOUNT: $ 31,735. PROJECT SHINE - 2020 AMOUNT: $ 112,101. 2021 AMOUNT: $ 94,710. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 167930 0 0 167930 0 PART II-B, LINE 1: THE ORGANIZATION LOBBIES NEW YORK STATE AND NEW YORK CITY OFFICIALS FOR BUDGET FUNDING INITIATIVES AND TO SUPPORT DEVELOPMENTAL DISABILITIES ISSUES. 1 4703103 2892001 2985957 4609147 0 13089251 13089251 71015074 53969368 17045706 34124999 17573656 16551343 12807005 9358528 3448477 9102865 4537119 4565746 54700523 SECURITY DEPOSITS 591087 DEBT SERVICE RESERVE 3555384 DUE FROM NETWORK AGENCIES 7746347 LEASE RIGHT TO USE ASSET 94024233 105917051 DUE TO FUNDING SOURCES 1759325 OTHER LIABILITIES 14183627 ACCRUED PENSION 2045241 REFUNDABLE ADVANCES 11663448 LEASE LIABILITY 97138641 126790282 X 264941093 -2074398 46586067 44511669 220429424 0 220429424 270597927 40746547 40746547 229851380 0 229851380 PART IV, LINE 2B: IN 1997, YAI ESTABLISHED TWO COMMUNITY TRUSTS THAT PROVIDE FAMILIES WITH THE ASSURANCE AND SECURITY OF KNOWING THAT THEIR FAMILY MEMBERS WITH INTELLECTUAL AND DEVELOPMENT DISABILITIES WILL BE PROVIDED FOR, EVEN IF THEY ARE NO LONGER AVAILABLE TO CARE FOR THEM. THE PROGRAM WILL ASSURE THAT A FAMILY MEMBER WITH INTELLECTUAL AND DEVELOPMENT DISABILITIES WILL RECEIVE SUPPLEMENTAL CARE AND SERVICES WHILE RETAINING PUBLIC BENEFITS. CONSUMER BANK ACCOUNTS ARE MAINTAINED BY THE INDIVIDUAL PROGRAMS WHERE THE CONSUMER RESIDES. EACH CONSUMER HAS A BANK LEDGER AND AN IN-HOUSE LEDGER. THE BANK LEDGER RECORDS ALL THE DEPOSITS AND WITHDRAWALS THAT TAKE PLACE IN THE ACCOUNT. THE IN-HOUSE LEDGER PROVIDES THE DETAIL ON HOW CONSUMKER SPENDS MONEY THAT IS WITHDRAWN FROM THEIR ACCOUNT. PART X, LINE 2: YAI BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2022 IN ACCORDANCE WITH ACCOUNTING STANDARD CODIFICATION ("ASC") TOPIC 740, "INCOME TAXES," WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ENTITIES' REVENUE 50,583,632. CONSOLIDATING ELIMINATION -3,997,565. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ENTITIES' EXPENSES 44,744,112. CONSOLIDATING ELIMINATION -3,997,565. GOLF TOURNAMENT 122327 81827 40500 31234 629 4424 13625 122327 81827 40500 31234 629 4424 13625 49912 -9412 X X X X X 0 1 0 0 0 0 0 1 0 GEORGE CONTOS ESQ CEO 532177 0 155986 0 133944 0 58068 0 43371 0 923546 0 118324 0 KEVIN CAREY INTERIM CEO 303784 0 0 0 76313 0 84066 0 39565 0 503728 0 75663 0 MARIE CAVALLO CHIEF QUALITY, COMPLIANCE (OUTGOING) 122583 0 0 0 352640 0 13510 0 14984 0 503717 0 0 0 ANTHONY OTTRANDO CHIEF HR OFFICER 240971 0 0 0 64313 0 60675 0 11225 0 377184 0 57954 0 RAVI DAHIYA CHIEF PROGRAM OFFICER 239116 0 0 0 55101 0 52285 0 24656 0 371158 0 44763 0 PETER TABACK CHIEF ENGAGEMENT & EXTERNA 235199 0 0 0 15749 0 39528 0 9174 0 299650 0 13575 0 RUSSELL S MINESS CORPORATE COUNSEL 193476 0 0 0 29204 0 14659 0 7616 0 244955 0 28848 0 PART I, LINE 4B GEORGE CONTOS AND KEVIN CAREY RECEIVED A DISTRIBUTION OF $118,324 AND $75,663 RESPECTIVELY FROM A NON-QUALIFIED 457 (F) RETIREMENT PLAN, AND IT IS REPORTED IN COLUMN B (III) AND F. THE FOLLOWING INDIVIDUALS REVEIVED THE FOLLOWING DISTRIBUTIONS: -ANTHONY OTTRANDO $57,954 -RAVI DAHIYA $44,763 -PETER TABACK $13,575 -RUSSELL MINESS $28,848. GEORGE CONTOS AND KEVIN CAREY RECEIVED A CONTRIBUTION TO A NON-QUALIFIED 457 (F) RETIREMENT PLAN OF $46,381 AND $73,710 RESPECTIVELY AND IT IS REPORTED IN COLUMN (C). THE FOLLOWING INDIVIDUALS ALSO RECEIVED THE FOLLOWING CONTRIBUTIONS: -OTTRANDO,ANTHONY $53,310 -DAHIYA,RAVI $45,600 -CAVALLO, MARIE $27,019 -TABACK, PETER $30,924 -MINESS, RUSSELL $29,317 MARIE CAVALLO RECEIVED THE SETTLEMENT PAYOUT FOR $350,000 AND IT IS REPORTED IN COLUMN B(III). PART I, LINE 7 THE AMOUNT ON SCHEDULE J, PART II REPRESENTS BONUS PAID. THE CEO'S BONUS IS APPROVED BY THE BOARD EXECUTIVE COMPENSATION COMMITTEE AND THE FULL BOARD. PART II, COLUMN B(III) GEORGE CONTOS, CEO, AND RAVI DAHIYA, CPO, INCLUDE PERSONAL USE OF THE ORGANIZATION'S CAR. THAT AMOUNT IS INCLUDED ON PART II, COLUMN B(III). FOR GEORGE CONTOS, IT ALSO INCLUDES DOMESTIC PARTNER INSURANCE. A DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 649905T63 2010-06-30 13087712 ACQUIRING, RENOVATING AND EQUIPPING FACILITIES 0 1 1 B DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 6499074Z2 2015-02-11 7543443 ACQUIRING, RENOVATING AND EQUIPPING FACILITIES 0 1 1 C DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 64990BVQ3 2016-02-10 9421406 ACQUIRING, RENOVATING AND EQUIPPING FACILITIES 0 1 1 D DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 64990GFQ0 2018-08-15 2140015 ACQUIRING, RENOVATING AND EQUIPPING FACILITIES 0 1 1 A 10131667 13087712 492000 261734 12333978 2010 0 0 1 1 B 6345000 7543443 703499 150869 6689075 2015 1 0 1 1 C 2730000 9421406 376636 188428 8856342 2016 0 0 0 1 D 140000 2140014 67836 42800 2029378 0 0 0 0 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 D 0 0 0 0 0 0 1 A 0 1 0 1 0 0 0 0 1 B 0 1 0 1 0 0 0 0 1 C 0 1 0 1 0 0 0 0 1 D 0 1 0 1 0 0 0 0 1 A 1 B 1 C 1 D 1 A DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 64990GLA8 2019-04-10 6381994 ACQUIRING, RENOVATING AND EQUIPPING FACILITIES 0 1 1 B DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 64990GD41 2020-04-25 8964441 ACQUIRING, RENOVATION AND EQUIPPING FACITILITES 0 1 1 C DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 65000BBS6 2021-06-23 5699686 ACQUIRING, RENOVATION AND EQUIPPING FACITILITES 0 1 1 D BUILD NYC RESOURCE CORPORATION 454040561 12008EQW9 2020-12-17 5946040 ACQUIRING, RENOVATION AND EQUIPPING FACITILITES 0 1 1 A 365000 6381994 205335 127640 6049019 0 0 0 1 B 115000 8964441 271505 179289 8513647 0 0 0 1 C 85000 5699686 177290 113994 5408402 0 0 0 1 D 5946040 89190 426000 5430850 0 0 0 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 D 0 0 0 0 0 0 1 A 0 1 0 1 0 0 0 0 1 B 0 1 0 1 0 0 0 0 1 C 0 1 0 1 0 0 0 0 1 D 0 1 0 1 0 0 0 0 1 A 1 B 1 C 1 D 1 A BUILD NYC RESOURCE CORPORATION 454040561 12008ESN7 2022-06-15 3331023 ACQUIRING, RENOVATION AND EQUIPPING FACITILITES 0 1 1 A 3331023 49965 317000 2964058 0 0 1 1 A 0 0 0 0 0 0 1 A 0 1 0 1 0 0 0 0 1 A 1 DAVID B STAFFORD FAMILY MEMBER IS A BOARD MEMBER AND VICE CHAIR OF THE ORGANIZATION. 6735 DANIEL STAFFORD IS AN EMPLOYEE OF THE ORGANIZATION AND HAS A FAMILY RELATIONSHIP WITH THE ORGANIZATION'S TRUSTEE, DAVID B. STAFFORD. 0 ELIOT P GREEN FAMILY MEMBER IS A BOARD MEMBER OF THE ORGANIZATION. 51495 JENNA GREEN IS AN EMPLOYEE OF THE ORGANIZATION AND HAS A FAMILY RELATIONSHIP WITH THE ORGANIZATION'S TRUSTEE, ELIOT P. GREEN. 0 X 175 33795 FMV 0 0 1 PART I, COLUMN (B): THE NUMBER IN COLUMN B REPRESENTS THE NUMBER OF ITEMS CONTRIBUTED. PART I, LINE 32B: YOUNG ADULT INSTITUTE, INC. HIRES UBS TO SELL CONTRIBUTIONS THAT ARE RECEIVED IN THE FORM OF PUBLICLY TRADED SECURITIES. THE DONOR FIRST INFORMS THEIR BROKER TO TRANSFER THE SHARES TO UBS USING INSTRUCTIONS PROVIDED BY YAI. ONCE THE SHARES ARE RECEIVED, A NOTIFICATION IS SENT TO YAI AND A REQUEST TO SELL IS MADE. YAI IS NOTIFIED OF THE DATE OF RECEIPT, FMV, SALE DATE AND PROCEEDS FROM THE STOCK CONTRIBUTION. FORM 990, PART VI, SECTION B, LINE 11B YAI EXECUTIVE MANAGEMENT WORKS WITH THE AUDIT FIRM AND OUTSIDE COUNSEL TO PREPARE THE DRAFT 990 FOR BOARD REVIEW. A COPY OF THE COMPLETED FORM 990 IS PRESENTED TO THE BOARD MEMBERS IN ADVANCE OF A TELEPHONIC OR REGULAR MEETING OF THE BOARD. THE BOARD MEMBERS ARE AFFORDED THE OPPORTUNITY TO ASK QUESTIONS AND REQUEST CHANGES (IF THERE ARE PERCEIVED FACTUAL INACCURACIES). THE FINAL FORM 990 IS APPROVED AS PRESENTED OR, IF APPLICABLE, AS CHANGED, BY A MAJORITY VOTE OF THE MEMBERS PRESENT AT THE MEETING PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS EACH OFFICER, DIRECTOR, TRUSTEE, AND KEY EMPLOYEE COMPLETES A CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRE. AN AMENDED FORM MUST BE FILED IN THE EVENT OF A MATERIAL CHANGE OF CIRCUMSTANCES. THE COMPLETED FORM SHALL BE REVIEWED BY THE CHIEF FINANCIAL OFFICER AND THE CHIEF COMPLIANCE OFFICER AND ANY OTHER STAFF, AS NECESSARY, TO DISCERN IF THERE MAY BE A CONFLICT OF INTEREST IN THE CONDUCT OF AGENCY BUSINESS OR THAT MAY CREATE AN APPEARANCE OF INVOLVING A CONFLICT OF INTEREST. THE CHIEF COMPLIANCE OFFICER SHALL REPORT TO THE BOARD AT LEAST ANNUALLY ON ANY DISCLOSED CONFLICT OF INTEREST. IN THE EVENT THERE IS A CONFLICT OF INTEREST, PURSUANT TO THE CONFLICT OF INTEREST POLICY, THE PERSON WHO HAS THE CONFLICT RECUSES HIMSELF/HERSELF FROM ANY DECISION AND DOES NOT PARTICIPATE IN ANY CONFLICT OF INTEREST DECISION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD HAS ADOPTED A COMPENSATION POLICY (THE "POLICY") FOR COVERED INDIVIDUALS. PURSUANT TO THE POLICY, AN EXECUTIVE COMPENSATION COMMITTEE ("ECC") OF INDEPENDENT DIRECTORS WAS ESTABLISHED TO REVIEW THE COMPENSATION OF ALL EMPLOYEES SPECIFIED AS HAVING A SUBSTANTIAL INFLUENCE OVER THE AGENCY AND WHO RECEIVE REMUNERATION FROM THE AGENCY, INCLUDING THE AGENCY'S SENIOR EXECUTIVES. THE ECC IS ADVISED BY INDEPENDENT COMPENSATION CONSULTANTS AND SEPARATELY RETAINED COUNSEL, WHO OPINE TO THE ECC THAT THE LEVEL OF COMPENSATION PAID AND THE PROCESS BY WHICH COMPENSATION IS ESTABLISHED MEET APPLICABLE IRS REASONABLENESS AND "SAFE HARBOR" STANDARDS. "INTERMEDIATE SANCTIONS" RULES. THE OUTSIDE COMPENSATION CONSULTANTS AND COUNSEL PROVIDE DATA ON COMPENSATION PROVIDED AT COMPARABLE ORGANIZATIONS TO ENSURE THAT THE AGENCY PAYS ONLY REASONABLE COMPENSATION, AND DOES NOT COMPENSATE IN EXCESS OF MARKET NORMS. THE ECC MAKES RECOMMENDATIONS TO THE FULL BOARD. THE ECC'S DECISIONS ARE SUBJECT TO APPROVAL BY THE FULL BOARD PRIOR TO IMPLEMENTATION. IN RESPONSE TO VARIOUS ECONOMIC CHALLENGES, THE BOARD HAS SUBSTANTIALLY REVISED THE AGENCY'S EXECUTIVE MANAGEMENT COMPENSATION POLICIES AND PRACTICES, INCLUDING THE AGENCY'S WRITTEN COMPENSATION PHILOSOPHY AND POLICY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: BENEFIT OBLIGATION IN EXCESS OF PLAN ASSETS -1,631,889. FORM 990, PART XII, LINE 2C: YAI HAS A COMMITTEE THAT ASSUMES RESPONSIBILTY FOR OVERSIGHT OF THE AUDIT. YAI HAS NOT CHANGED ITS OVERSIGHT PROCESS OR INDEPENDENT ACCOUNTANTS. FORM 990: PART X, STATEMENT OF FUNCTIONAL EXPENSES THE COSTS OF PROVIDING PROGRAM AND SUPPORTING SERVICES OF THE AGENCY HAVE BEEN SUMMARIZED ON A FUNCTIONAL BASIS. ACCORDINGLY, CERTAIN COSTS HAVE BEEN ALLOCATED AMONG THE PROGRAMS AND GENERAL SUPPORTING SERVICES BENEFITED. INCLUDED IN MANAGEMENT AND GENERAL ARE COSTS ASSOCIATED WITH PROVIDING MANAGEMENT SERVICES FOR OTHER AGENCIES WHICH REIMBURSE YAI FOR SERVICES PROVIDED. PREMIER HEALTH CARE INC 220 EAST 42ND STREET NEW YORK NY 10017 133916271 OUTPATIENT DIAGNOSTIC & TREATMENT CENTER. NY 501(C)(3) LINE 10 YOUNG ADULT INSTITUTE INC 1 INTERNATIONAL INSTITUTE FOR PEOPLE WITH DISABILITIES OF PUERTO RICOINC 220 EAST 42ND STREET NEW YORK NY 10017 131648579 CREATES EMPLOYMENT OPPORTUNITIES FOR DISABLED PEOPLE NY 501(C)(3) LINE 10 YOUNG ADULT INSTITUTE INC 1 INTERNATIONAL ACADEMY OF HOPE 101 WEST 116TH STREET NEW YORK NY 10026 463901238 SCHOOL FOR THOSE WITH BRAIN INJURIES NY 501(C)(3) LINE 10 YOUNG ADULT INSTITUTE INC 1 STAR PROGRAM 220 EAST 42ND STREET NEW YORK NY 10017 134069634 DYNAMIC SCHOOL ENVIRONMENT THAT ENCOURAGES TO STRENGTH NY 501(C)(3) LINE 10 YOUNG ADULT INSTITUTE INC 1 THE INTERNATIONAL CENTER OF HOPE LTD 101 WEST 116TH STREET NEW YORK NY 10026 813372024 ADVANCE THE MISSION OF THE INTERNATIONAL ACADEMY OF HOPE NY 501(C)(3) LINE 10 INTERNATIONAL ACADEMY OF HOPE 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 1 0 0 PREMIER HEALTH CARE INC Q 1355344 COST INTERNATIONAL ACADEMY OF HOPE Q 1079135 COST STAR PROGRAM Q 999498 COST