2025-05-14T15:17:42-04:00 2024-06-30 113416236 VINCENT J DICALOGERO CPA'S LLC 264 SILLS ROAD SUITE B EAST PATCHOGUE NY 11772 990 2023-07-01 237209731 LIFE'S WORC INC LIFE 5167419000 1501 FRANKLIN AVE GARDEN CITY NY 11530 JENNY ANTONY CFO 5167419000 2025-04-23 true false VINCENT J DICALOGERO P01951295 6314737474 2025-05-13 2023 2025-03-06 01:10:19Z MATTHEW P ZEBATTO 1501 FRANKLIN AVE GARDEN CITY NY 11530 65578013 false X HTTP://WWW.LIFESWORC.ORG/ X 1972 NY LIFE'S WORC IS A PRIVATE, 501(C)(3) NOT-FOR-PROFIT AGENCY PROVIDING COMPREHENSIVE SUPPORT FOR SERVICES FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES INCLUDING MENTAL RETARDATION AND AUTISM SPECTRUM DISORDERS. LIFE'S WORC IS COMMITTED TO PROVIDING SUPPORT NECESSARY TO FACILITATE THE FULL INTEGRATION OF INDIVIDUALS IN THE COMMUNITIES IN WHICH THEY LIVE. 16 16 1313 0 62969 15850 66759733 63855171 285491 535680 1219562 1171312 68327755 65578013 0 0 54135836 51589361 0 0 14209974 14307312 68345810 65896673 -18055 -318660 48495880 47337366 23741334 22125895 24754546 25211471 X LIFE'S WORC PROVIDES RESIDENTIAL SUPPORTS AND COMMUNITY SERVICES TO HUNDREDS OF INDIVIDUALS THROUGHOUT QUEENS, NASSAU AND SUFFOLK COUNTIES IN NEW YORK. OUR PERSON-CENTERED PHILOSOPHY IS INCORPORATED INTO THE DAY TO DAY PROGRAM OPERATIONS AND WE ENSURE THAT REGARDLESS OF THE LEVEL OF ABILITY OF PHYSICAL HANDICAP, EACH AND EVERY PERSON LIVES AN ENVIABLE LIFE RICH IN CONNECTIONS WITH FAMILY, FRIENDS, COMMUNITY PARTICIPATION AND PERSONAL CHOICE. false false 52030155 55126308 LIFE'S WORC PROVIDES RESIDENTIAL SUPPORTS FOR ABOUT 282 INDIVIDUALS WHO RESIDE IN OUR 45 COMMUNITY BASED HOMES LOCATED THROUGHOUT QUEENS, EAST HARLEM AND NASSAU AND SUFFOLK COUNTIES IN NEW YORK. EACH HOME OFFERS A FULL RANGE OF SUPPORT AND SERVICES CONSISTENT WITH THE NEEDS OF OUR INDIVIDUALS, CERTIFIED AS INDIVIDUAL RESIDENTIAL ALTERNATIVES (IRA'S) FOR OPERATION AND REGULATED THROUGH THE NYS OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES (OPWDD). 5010676 5927896 LIFE'S WORC OPERATES 6 DAY HABILITATION PROGRAMS SUPPORTING 238 INDIVIDUALS IN PROGRAMS LOCATED THROUGHOUT QUEENS, NASSAU AND SUFFOLK COUNTIES IN NY. THE PROGRAMS HAVE BEEN PRIMARILY DESIGNED TO ASSIST HIGH SCHOOL GRADUATES AND YOUNG ADULTS IN THE DEVELOPMENT OF DAILY LIVING SKILLS LEADING TO GREATER LEVELS OF INDEPENDENCE AND WORK READINESS SKILLS, PROMOTING OPPORTUNITIES FOR GAINFUL EMPLOYMENT. 1307447 1525720 LIFE'S WORC PROVIDES COMMUNITY HABILITATION (FORMERLY REFERRED AS IN-HOME RESIDENTIAL HABILITATION) WHICH PROVIDES SUPPORTS TO APPROXIMATELY 76 CHILDREN AND ADULTS THROUGHOUT QUEENS, NASSAU AND SUFFOLK COUNTIES IN NEW YORK. COMMUNITY HABILITATION IS DESIGNED TO PROVIDE INDIVIDUALS WHO RESIDE WITH THEIR FAMILY NEEDED SUPPORTS AND ASSISTANCE IN THE DEVELOPMENT OF INDEPENDENT LIVING SKILLS. 1663989 2739198 COMMUNITY BASED PREVOCATIONAL PROGRAM: PROVIDES LEARNING AND VOCATIONAL TRAINING, INCLUDING UNPAID WORK EXPERIENCES, TO HELP INDIVIDUALS DEVELOP GENERAL, NON-JOB TASK SPECIFIC STRENGTHS AND SKILLS THAT CONTRIBUTE TO EMPLOYABILITY. THIS PROGRAM HELPS PREPARE PEOPLE FOR INTEGRATED, COMPETITIVE EMPLOYMENT IN THE FUTURE BY TEACHING THE NECESSARY 'SOFT' SKILLS REQUIRED TO BE SUCCESSFUL IN THE WORKPLACE. ACCES-VR: IN PARTNERSHIP WITH ADULT CAREER AND CONTINUING EDUCATION SERVICES-VOCATIONAL REHABILITATION (ACCES-VR), THIS PROGRAM ASSISTS YOUTH AND ADULTS WITH DISABILITIES TO OBTAIN AND MAINTAIN EMPLOYMENT THROUGH VOCATIONAL INSTRUCTION, EDUCATION, REHABILITATION, AND CAREER DEVELOPMENT. FAMILY SUPPORT SERVICES/RESPITE RECREATION - PROVIDES PROGRAMS IN QUEENS AND LONG ISLAND DESIGNED TO OFFER CHILDREN, TEENS AND YOUNG ADULTS WITH I/DD AND AUTISM WITH OPPORTUNITIES FOR SOCIAL CONNECTIONS. THESE RECREATIONAL VENUES FOCUS ON DEVELOPMENT OF SOCIAL SKILLS AND ARE AGE SPECIFIC ACTIVITIES INTEGRATED IN THE LOCAL COMMUNITIES. CUSTOMIZED EMPLOYMENT - PROVIDES SUPPORTS AND ASSISTANCE TO INDIVIDUALS WITH I/DD AND AUTISM WITH INNOVATIVE JOB DEVELOPMENT BASED UPON THE INDIVIDUAL SKILL SETS AND THE NEEDS OF THE EMPLOYER. THE GOAL IS TO MATCH AN EMPLOYER WITH A JOB APPLICANT LEADING TO COMPETITIVE EMPLOYMENT OPPORTUNITIES. 1663989 2739198 60012267 true false false false false false false false true false true false false false true true false true 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 false true true true false false true 105 0 1313 true false false false false false false false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true true false NY X X JENNY ANTONY 5167419000 1501 FRANKLIN AVE GARDEN CITY NY 11530 MATTHEW P ZEBATTO CEO (THROUGH 40.00 X 338810 0 10086 JENNY ANTONY CFO 40.00 X 200476 0 45808 JOHN PFEIFER CHIEF CLINIC 40.00 X 204875 0 28403 MICHAEL K BILLIA CAO/CEO (EFF 40.00 X 208503 0 17562 ROBERT WHITE CHIEF PEOPLE 40.00 X 175759 0 23670 MELINA MEZZANOTTE SR. VP NURSI 40.00 X 181609 0 14623 GABRIELLA M BONVENTRE VP NURSING 40.00 X 183104 0 5414 LAUREN ACCOVELLI CHIEF OF RES 40.00 X 168210 0 10654 JENNIFER A GILLEN DIRECTOR OF 40.00 X 138122 0 35645 AARON SURRY DIRECTOR RES 40.00 X 119477 0 37160 JOSHUA HOLLAND AUTISM SUPPO 40.00 X 135893 0 12941 SHARON R ARMSTRONG-TOWNSEND RESIDENCE MA 40.00 X 125190 0 21905 DARREN ALFANO DIRECTOR X 0 0 0 DAWN DEL MASTRO CHRUMA DIRECTOR X 0 0 0 GREGORY J POND ESQ DIRECTOR X 0 0 0 DAVID FELDMAN DIRECTOR X 0 0 0 BEN FILINGERI DIRECTOR X 0 0 0 TARIQ KHAN DIRECTOR X 0 0 0 SYLVIA E KING-COHEN DIRECTOR X 0 0 0 PETER KLEIN DIRECTOR X 0 0 0 LYNNE KOUFAKIS CHAIRMAN X X 0 0 0 JOHN LEE SECRETARY X X 0 0 0 JOHN MURN DIRECTOR X 0 0 0 EDMOND O'DONNELL DIRECTOR X 0 0 0 JUSTIN RESNICK DIRECTOR X 0 0 0 RICHARD RITACCO DIRECTOR X 0 0 0 VANESSA ROGAN VICE-CHAIR X X 0 0 0 SAMANTHA SCHNEPS-SOHMER DIRECTOR X 0 0 0 VICTORIA SCHNEPS-YUNIS FOUNDER X 0 0 0 2180028 263871 47 true true false LINCOLN IT LLC 25 BLOOMINGDALE RD HICKSVILLE NY 11801 INFO TECHNOLOGY 536774 TANDYM GROUP LLC PO BOX 830312 PHILADELPHIA PA 191820312 STAFFING 348005 DRG TALENT LLC PO BOX 3118 TEANECK NJ 07666 STAFFING 132667 BDO LLP 622 THIRD AVE STE 3100 NEW YORK NY 10017 AUDIT 123988 4 15850 15385 15850 RESIDENTIAL SERVICES 623000 55126308 55126308 DAY HABILITATION SERVICES 623000 5927896 5927896 IN-HOME SERVICES 623000 1525720 1525720 OTHER SERVICES 623000 1275247 1275247 63855171 535680 535680 MANAGEMENT SERVICES 900003 454749 454749 PRIOR YEAR INCOME 900003 413142 413142 CUSTODIAL SERVICES 900003 299754 299754 3667 3667 1171312 65578013 63855171 1706992 1752645 930508 822137 167877 6000 161877 40891745 38774319 2117426 399511 292817 106694 3365903 3148648 217255 5011680 4666568 345112 110556 17021 93535 158177 158177 1087765 718595 369170 1488018 909565 578453 214162 194260 19902 1005242 951829 53413 265546 262274 3272 604156 522389 81767 2715755 2370759 344996 1835738 1719674 116064 FOOD & HOUSEHOLD 1608148 1601135 7013 REPAIRS & MAINTENANCE 1283536 1194487 89049 TRAINING & RECRUITMENT 691506 501644 189862 SUPPLIES 641481 640877 604 597526 588898 8628 65896673 60012267 5884406 0 X 9836856 8095362 791913 791913 6634701 7247866 89392 400693 339648 55845318 35265804 21218423 20579514 8091782 9091933 388698 261134 1043422 929996 48495880 47337366 4374061 3879432 17998 17998 8892000 8022000 747569 820873 4123136 3931408 5586570 5454184 23741334 22125895 X 24754546 25211471 24754546 25211471 48495880 47337366 -318660 775585 X false true X true false X 428979 530123 48586 62969 15850 1086507 55142784 59881995 67368520 66759732 63855171 313008202 828844 1254214 8919862 1219563 1171312 13393795 56400607 61666332 76336968 68042264 65042333 327488504 327488504 -644 6794 64087 285491 535680 891408 -644 6794 64087 285491 535680 891408 56399963 61673126 76401055 68327755 65578013 328379912 0.99730 0.99890 0.00000 0.00000 X true 9489683 5859424 3289000 12060107 true X 3546814 3546814 45438754 31236077 14202677 88980 80725 8255 5269295 2596277 2673018 1501475 1352725 148750 20579514 FINANCING LEASE OBLIGATIONS 2563379 DUE TO NYS OPWDD 1755883 OPERATING LEASE LIABILITIES 962251 DEFERRED COMPENSATION PAYABLE 672749 DUE TO AFFILIATES 32020 DEFERRED BOND ISSUE COSTS -532098 5454184 X 69389151 775585 3035553 3811138 65578013 65578013 68846186 2949513 2949513 65896673 65896673 SCHEDULE D, PAGE 2, PART IV, LINE 1B LIFE'S WORC TRUST SERVICES INCLUDES THREE POOLED TRUSTS DESIGNED TO PROTECT THE INCOME AND RESOURCES OF PEOPLE WITH DISABILITIES, ALLOWING THEM TO MAINTAIN ELIGIBILITY FOR NEEDED SERVICE AND SUPPORTS. THE SOURCES OF THESE FUNDS CAN BE: RETROACTIVE SOCIAL SECURITY DISABILITY BENEFITS, PERSONAL INJURY SETTLEMENTS OR ASSETS BEING SET ASIDE BY THEIR FAMILY MEMBERS. SCHEDULE D, PAGE 2, PART IV, LINE 2B LIFE'S WORC IS RESPONSIBLE FOR MAINTAINING PERSONAL CASH ACCOUNTS OF ITS RESIDENTIAL INIDIVIDUAL. AS CUSTODIAN OF THE ACCOUNTS, LIFE'S WORC REPORTS THESE FUNDS AS A CASH ASSET AND CUSTODIAL LIABILITY. SCHEDULE D, PAGE 3, PART X LIFE'S WORC ("LW") WAS INCORPORATED IN THE STATE OF NEW YORK AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE CODE AND, THEREFORE, HAS MADE NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. IN ADDITION, LW 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 FOR THE YEAR ENDED JUNE 30, 2024. 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 BE SUSTAINED. LW DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. LW HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, LW HAS FILED IRS FORM 990 TAX RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHEN IT IS REQUIRED. FOR THE YEAR ENDED JUNE 30, 2024, THERE WAS NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE CONSOLIDATED STATEMENT OF ACTIVITIES. SCHEDULE D, PAGE 4, PART XI, LINE 2D REVENUES PERTAINING TO AFFILIATE (FCA) 2,714,464 REVENUES PERTAINING TO AFFILIATE (FOUNDATION) 556,089 INTRACOMPANY RENT ELIMINATION -50,000 INTRACOMPANY MGMT SVCS ELIMINATION -185,000 SCHEDULE D, PAGE 4, PART XII, LINE 2D EXPENSES PERTAINING TO AFFILIATE 2,647,380 EXPENSES PERTAINING TO AFFILIATE (FOUNDATION) 537,133 INTRACOMPANY RENT ELIMINATION -50,000 INTRACOMPANY MGMT SVCS ELIMINATION -185,000 X X X X X X true false false false false false false false false MATTHEW P ZEBATTO CEO (THROUGH 10/2023 330193 8617 10086 348896 JENNY ANTONY CFO 190709 9107 660 9665 36143 246284 JOHN PFEIFER CHIEF CLINICAL OPS. 187830 8781 8264 5538 22865 233278 MICHAEL K BILLIA CAO/CEO (EFF 11/23) 196967 8781 2755 11489 6073 226065 ROBERT WHITE CHIEF PEOPLE & CULTU 166246 8605 908 7312 16358 199429 MELINA MEZZANOTTE SR. VP NURSING 143951 36008 1650 2308 12315 196232 GABRIELLA M BONVENTRE VP NURSING 125721 57313 70 5414 188518 LAUREN ACCOVELLI CHIEF OF RESIDENTIAL 153192 12529 2489 10134 520 178864 JENNIFER A GILLEN DIRECTOR OF NURSING 102456 35505 161 3244 32401 173767 AARON SURRY DIRECTOR RESIDENTIAL 84265 35163 49 1300 35860 156637 SCHEDULE J, PART III SUPPLEMENTAL TO PART I, LINE 3: THE CEO HAS A WRITTEN EMPLOYMENT CONTRACT IN PLACE THAT OUTLINES COMPENSATION, INCLUDING ALL FORMS OF WAGES AND FRINGE BENEFITS. THE ORGANIZATION USES AN OUTSIDE INDEPENDENT ACCOUNTING CONSULTING FIRM TO PERFORM A COMPENSATION ANALYSIS OF THE CEO POSITION. THE COMPENSATION ANALYSIS INCLUDES A COMPENSATION SURVEY FOR THE CEO/EXECUTIVE DIRECTOR POSITION BASED UPON THE COMPENSATION AND FRINGE BENEFITS REPORTED ON THE 990 TAX RETURNS FOR COMPARABLE AGENCIES IN THE INDUSTRY. THE RESULTS OF THIS COMPENSATION ANALYSIS ARE PRESENTED TO LIFE'S WORC EXECUTIVE COMMITTEE (ACTING AS COMPENSATION COMMITTEE), WHO REVIEW THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND ENSURE COMPLIANCE WITH THE DUE DILIGENCE GUIDELINES AS OUTLINED IN IRC 4958. A NASSAU COUNTY SERIES 2014C-1 2014-06-30 1643000 RENOVATE FCA BUILDINGS false false false B TOWN OF HEMPSTEAD LOCAL DEVELOP COR 424682DE9 2012-07-26 10630000 REFINANCE LONG-TERM DEBT AND PURCHASE BUILDING false false false C DASNY IAC SERIES 2017 A-1 146000293 64990CE64 2017-08-24 3885000 false false true A 2015 false false true true B 2014 true false true true C 2017 false false true true A false false false false false false false B false false false false false false false C false false false false false false false A false false false false false false false false false B false false false false false false false false false C false false false false false false false false false A false B false C false PURPOSE OF ISSUE DESCRIPTION NASSAU COUNTY SERIES 2014C-1 RENOVATE FCA BUILDINGS PURPOSE OF ISSUE DESCRIPTION TOWN OF HEMPSTEAD LOCAL DEVELOP CORP REFINANCE LONG-TERM DEBT AND PURCHASE BUILDING FORM 990 - ORGANIZATION'S MISSION LIFE'S WORC PROVIDES RESIDENTIAL SUPPORTS AND COMMUNITY SERVICES TO HUNDREDS OF INDIVIDUALS THROUGHOUT QUEENS, NASSAU AND SUFFOLK COUNTIES IN NEW YORK. OUR PERSON-CENTERED PHILOSOPHY IS INCORPORATED INTO THE DAY TO DAY PROGRAM OPERATIONS AND WE ENSURE THAT REGARDLESS OF THE LEVEL OF ABILITY OF PHYSICAL HANDICAP, EACH AND EVERY PERSON LIVES AN ENVIABLE LIFE RICH IN CONNECTIONS WITH FAMILY, FRIENDS, COMMUNITY PARTICIPATION AND PERSONAL CHOICE. FORM 990, PAGE 2, PART III, LINE 4D COMMUNITY BASED PREVOCATIONAL PROGRAM: PROVIDES LEARNING AND VOCATIONAL TRAINING, INCLUDING UNPAID WORK EXPERIENCES, TO HELP INDIVIDUALS DEVELOP GENERAL, NON-JOB TASK SPECIFIC STRENGTHS AND SKILLS THAT CONTRIBUTE TO EMPLOYABILITY. THIS PROGRAM HELPS PREPARE PEOPLE FOR INTEGRATED, COMPETITIVE EMPLOYMENT IN THE FUTURE BY TEACHING THE NECESSARY 'SOFT' SKILLS REQUIRED TO BE SUCCESSFUL IN THE WORKPLACE. ACCES-VR: IN PARTNERSHIP WITH ADULT CAREER AND CONTINUING EDUCATION SERVICES-VOCATIONAL REHABILITATION (ACCES-VR), THIS PROGRAM ASSISTS YOUTH AND ADULTS WITH DISABILITIES TO OBTAIN AND MAINTAIN EMPLOYMENT THROUGH VOCATIONAL INSTRUCTION, EDUCATION, REHABILITATION, AND CAREER DEVELOPMENT. FAMILY SUPPORT SERVICES/RESPITE RECREATION - PROVIDES PROGRAMS IN QUEENS AND LONG ISLAND DESIGNED TO OFFER CHILDREN, TEENS AND YOUNG ADULTS WITH I/DD AND AUTISM WITH OPPORTUNITIES FOR SOCIAL CONNECTIONS. THESE RECREATIONAL VENUES FOCUS ON DEVELOPMENT OF SOCIAL SKILLS AND ARE AGE SPECIFIC ACTIVITIES INTEGRATED IN THE LOCAL COMMUNITIES. CUSTOMIZED EMPLOYMENT - PROVIDES SUPPORTS AND ASSISTANCE TO INDIVIDUALS WITH I/DD AND AUTISM WITH INNOVATIVE JOB DEVELOPMENT BASED UPON THE INDIVIDUAL SKILL SETS AND THE NEEDS OF THE EMPLOYER. THE GOAL IS TO MATCH AN EMPLOYER WITH A JOB APPLICANT LEADING TO COMPETITIVE EMPLOYMENT OPPORTUNITIES. FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO FILING, THE 990 IS PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS. THE 990 IS REVIEWED AND ANY FEEDBACK OR REQUESTS ARE ENTERTAINED BY THE COMPANY FINANCE DEPARTMENT AND/OR THE PREPARING CONSULTANT. THE FINANCE COMMITTEE, ON BEHALF OF THE BOARD OF DIRECTORS APPROVES THE 990. COPIES OF THE FILED 990 FORMS ARE MADE AVAILABLE TO THE ENTIRE BOARD AND MANAGEMENT. FORM 990, PAGE 6, PART VI, LINE 12C ALL BOARD MEMBERS, OFFICERS, KEY AND HIGHLY COMPENSATED EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM. THE AGENCY'S CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AT A BOARD MEETING. IF A CONFLICT EXISTS WHERE A BOARD VOTE IS REQUIRED, THE MEMBER WITH THE CONFLICT IS RECUSED FROM PARTICIPATING IN THE VOTE. FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION USES AN OUTSIDE INDEPENDENT ACCOUNTING CONSULTING FIRM TO PERFORM A COMPENSATION ANALYSIS FOR THE CEO/EXECUTIVE DIRECTOR, ASSOCIATE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER. THE COMPENSATION ANALYSES INCLUDE COMPENSATION SURVEYS BASED UPON THE COMPENSATION AND FRINGE BENEFITS REPORTED ON THE 990 TAX RETURNS OF COMPARABLE AGENCIES IN THE INDUSTRY. THE RESULTS OF THIS COMPENSATION ANALYSIS ARE PRESENTED TO THE EXECUTIVE COMMITTEE (ACTING AS COMPENSATION COMMITTEE), WHO REVIEW THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND ENSURE COMPLIANCE WITH THE DUE DILIGENCE GUIDELINES AS OUTLINED IN IRC 4958. FORM 990, PAGE 6, PART VI, LINE 15B SEE RESPONSE TO PART VI, LINE 15A. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S 990 TAX RETURNS ARE AVAILABLE ON THE GUIDESTAR.ORG WEBSITE. AT THE REQUEST OF POTENTIAL AND EXISTING PARTNERS, WE PROVIDE AUDITED FINANCIAL STATEMENTS, 990 TAX RETURN AND OUR CONFLICT OF INTEREST POLICY. FORM 990, PART X IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED ACCOUNTING STANDARDS UPDATE (ASU) 2015-03, INTEREST - IMPUTATION OF INTEREST (SUBTOPIC 835-30): SIMPLIFYING THE PRESENTATION OF DEBT ISSUANCE COSTS, DEBT ISSUANCE COSTS ARE PRESENTED AS A DIRECT DEDUCTION FROM THE CARRYING AMOUNT OF THE RELATED DEBT LIABILITY, CONSISTENT WITH THE PRESENTATION OF DEBT DISCOUNTS. AS OF JUNE 30, 2024 AND 2023, DEFERRED BOND ISSUANCE COSTS OF 532,098 AND 644,500, RESPECTIVELY, ARE NETTED AGAINST BONDS PAYABLE ON THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AND THE TOTAL INTEREST EXPENSE FOR DEBT ISSUANCE COSTS AND DEFERRED START-UP COSTS IS 112,485 AND 122,322, RESPECTIVELY. FAMILY CENTER FOR ACHIEVEMENT INC (FKA FAMILY CENTER FOR AUTISM) 1501 FRANKLIN AVE GARDEN CITY NY 11530 460975573 AUTISM NY 501C3 10 LIFES WORC LIFE'S WORC INC true LIFE'S WORC FOUNDATION INC 1501 FRANKLIN AVE GARDEN CITY NY 11530 871136007 FUNDRAISIN NY 501C3 12A LIFES WORC LIFE'S WORC INC true THE WORC FORCE CENTER INC 1501 FRANKLIN AVE GARDEN CITY NY 11530 934420560 TRAINING NY 501C3 10 LIFES WORC LIFE'S WORC INC true false false false true true false false false false false false false false true true false true false true THE FAMILY CENTER FOR ACHIEVEMENT N 50000 FAIR MARKET THE FAMILY CENTER FOR ACHIEVEMENT O 501261 DIRECT COST THE FAMILY CENTER FOR ACHIEVEMENT Q 185000 MANAGEMENT SERVICES LIFE'S WORC FOUNDATION E 69047 LOAN BALANCE LIFE'S WORC FOUNDATION O 214729 DIRECT COST THE FAMILY CENTER FOR ACHIEVEMENT D 37027 LOAN BALANCE