2023-05-15T12:07:39-04:00 2022-06-30 113416236 VINCENT J DICALOGERO CPA'S LLC 264 SILLS ROAD SUITE B EAST PATCHOGUE NY 11772 990 2021-07-01 237209731 LIFE'S WORC INC LIFE 5167419000 1501 FRANKLIN AVE GARDEN CITY NY 11530 JENNY ANTONY CFO 5167419000 2022-04-30 true JENNY ANTONY XXX-XX-XXXX VINCENT J DICALOGERO P01951295 6314737474 2023-05-15 2021 2023-04-26 12:10:37Z MATTHEW P ZEBATTO 1501 FRANKLIN AVE GARDEN CITY NY 11530 76401055 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. 19 19 1261 0 530123 48586 59865995 67368520 22794 64087 1136778 8917350 61555690 76398543 863176 0 0 43693567 52227294 0 320781 11562049 13931396 56118792 66158690 5436898 10239853 50233566 55252908 35197788 30905841 15035778 24347067 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 51743869 57962581 LIFE'S WORC PROVIDES RESIDENTIAL SUPPORTS FOR ABOUT 280 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). 4423374 4741717 LIFE'S WORC OPERATES 6 DAY HABILITATION PROGRAMS SUPPORTING 225 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. 2923104 3108376 LIFE'S WORC PROVIDES COMMUNITY HABILITATION (FORMERLY REFERRED AS IN-HOME RESIDENTIAL HABILITATION) WHICH PROVIDES SUPPORTS TO APPROXIMATELY 85 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. BEGINNING IN 2020, LIFE'S WORC PROVIDES COMMUNITY HABILITATION - RESIDENTIAL TO APPROXIMATELY 180 INDIVIDUALS. THESE SERVICES WERE FUNDED BY OPWDD TO PROVIDE DAY HAB SERVICES IN A CERTIFIED RESIDENTIAL SETTING SINCE INDIVIDUALS COULD NOT TRANSPORT TO ATTEND DAY HAB PROGRAMS DURING THE PANDEMIC. ADDITIONALLY, BECAUSE DH PROGRAMS HAVE TO COMPLY WITH SOCIAL DISTANCING GUIDELINES AND MAXIMUM CAPACITY INDOORS, CH-R IS STILL BEING FUNDED. 1644173 1555846 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. BEHAVIOR INTERVENTION SERVICES - PROVIDES PROGRESSIVE AND INNOVATIVE SOLUTIONS AND SUPPORT TO FAMILIES AND SCHOOL DISTRICTS THROUGHOUT QUEENS, NASSAU, SUFFOLK AND BRONX REGIONS. UTILIZING APPLIED BEHAVIORAL ANALYSIS (ABA) APPROACH, THE SUPPORTS INCORPORATE OPPORTUNITIES FOR LEARNING ACROSS ALL SETTINGS AND ENVIRONMENTS FOR INDIVIDUALS WHO MAY HAVE SIGNIFICANT OR CHALLENGING BEHAVIOR AND NEED SPECIALIZED SUPPORTS. 1644173 1555846 60734520 true true 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 93 0 1261 true false false false false false true true false false false false false false X 19 19 false false false false false false false true true false false true true true true true true true true false NY X X LIFE'S WORC INC 5167419000 1501 FRANKLIN AVE GARDEN CITY NY 11530 JANET KOCH CEO (THROUGH 40.00 X 424988 0 49272 JOHN PFEIFER ASST EX DIR 40.00 X 173062 0 37940 MARY RAFFERTY-CASTRO COO (THROUGH 40.00 X 201858 0 0 LYNETTE GARCIA SR. DIR. QUA 40.00 X 136033 0 44652 NICOLETTA FARANDA SR. DIR. DAY 40.00 X 134701 0 40038 JESSICA COLON SR. DIRECTOR 40.00 X 126333 0 38393 JENNY ANTONY CFO 40.00 X 142535 0 13730 ISHRI PRASHAD DIRECTOR OF 40.00 X 115471 0 37446 EMILEE P SAMTANI DIRECTOR OF 40.00 X 126978 0 3134 MATTHEW P ZEBATTO INTERIM CEO 40.00 X 45137 0 5223 DONALD W BARRICK DIRECTOR X 0 0 0 MICHAEL BILLIA VICE CHAIRMA X X 0 0 0 RON AGHASSI CPA TREASURER X X 0 0 0 DAWN DEL MASTRO CHRUMA DIRECTOR X 0 0 0 E CHRISTOPHER MURRAY ESQ EXEC MEMBER 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 RENEE DANIEL FLAGLER DIRECTOR X 0 0 0 ANTHONY TAORMINA JR DIRECTOR X 0 0 0 TARIQ KHAN 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 DIRECTOR X 0 0 0 VICTORIA SCHNEPS-YUNIS FOUNDER X 0 0 0 1627096 269828 37 true true false BDO LLP 622 THIRD AVE STE 3100 NEW YORK NY 10017 AUDIT 175300 1 X 346 13040 5000 30200 48586 RESIDENTIAL SERVICES 623000 57962581 57962581 DAY HABILITATION SERVICES 623000 4741717 4741717 IN-HOME SERVICES 623000 3108376 3108376 OTHER SERVICES 623000 1555846 1555846 67368520 64087 64087 13040 2512 -2512 -2512 FORGIVENESS OF PPP 900003 7941155 7941155 MANAGEMENT SERVICES 900003 435000 435000 CUSTODIAL SERVICES 900003 328592 328592 215115 215115 8919862 76398543 67368520 8981437 528840 185947 342893 391624 391624 40826647 39075582 1617717 133348 1019240 958459 57564 3217 4551953 4270434 267815 13704 4908990 4616251 277245 15494 176867 12283 163915 669 89929 4823 85094 12 799036 430624 332584 35828 1606604 1004593 520580 81431 193919 190085 3290 544 1008458 931416 66591 10451 183243 178686 3937 620 613679 517656 96023 2741089 2561185 177873 2031 1517270 1405142 110714 1414 REPAIRS & MAINTENANCE 1429440 1271155 155933 2352 FOOD & HOUSEHOLD 1418139 1418134 5 SUPPLIES 711035 710628 407 TRAINING & RECRUITMENT 680376 291313 370350 18713 762312 700124 61235 953 66158690 60734520 5103389 320781 X 16716428 13755446 906413 906413 7700149 7872739 237111 1754740 54592109 32598897 23066405 21993212 935601 7817077 671459 1153281 50233566 55252908 6673850 6609454 17998 17998 10993068 9906427 729178 745800 4477869 4306967 7941155 4364670 9319195 35197788 30905841 X 15035778 24347067 15035778 24347067 50233566 55252908 10239853 -928564 X X false true X true true false X 674004 301890 428979 530123 48586 1983582 51381813 53786511 55142784 59881995 67368520 287561623 601211 921526 828844 1254214 8919862 12525657 52657028 55009927 56400607 61666332 76336968 302070862 302070862 -644 6794 64087 70237 -644 6794 64087 70237 52657028 55009927 56399963 61673126 76401055 302141099 0.99980 1.00000 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true 8217477 4266476 3650543 8833410 true X 3546814 3546814 44829851 28698624 16131227 112441 90009 22432 4588678 2533843 2054835 1514325 1276421 237904 21993212 DUE TO NYS OPWDD 5155353 FINANCING LEASE OBLIGATIONS 1992779 OPERATING LEASE LIABILITIES 1146007 RESERVE FOR RATE ADJUSTMENT 750000 DEFERRED COMPENSATION PAYABLE 701178 DUE TO AFFILIATE 193683 CAPITAL LEASE OBLIGATIONS 105360 DEFERRED BOND ISSUE COSTS -725165 9319195 X 78790584 -928564 3320605 2392041 76398543 76398543 69058621 2899931 2899931 66158690 66158690 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 WORC 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, WORC HAS BEEN DETERMINED BY THE LIFE'S W.O.R.C., INC. AND AFFILIATES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 14 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, 2022. UNDER U.S. 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. WORC DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. WORC HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, WORC 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, 2022, 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) 2,959,815 REVENUES PERTAINING TO AFFILIATE (FOUNDATION) 845,790 INTRACOMPANY RENT ELIMINATION -50,000 INTRACOMPANY MGMT SVCS ELIMINATION -435,000 SCHEDULE D, PAGE 4, PART XII, LINE 2D EXPENSES PERTAINING TO AFFILIATE 3,070,627 EXPENSES PERTAINING TO AFFILIATE (FOUNDATION) 314,304 INTRACOMPANY RENT ELIMINATION -50,000 INTRACOMPANY MGMT SVCS ELIMINATION -435,000 X X X X X X true false false false false false false false false JANET KOCH CEO (THROUGH 3/2022) 361970 56852 6166 14116 35156 474260 JOHN PFEIFER ASST EX DIR PROGRAM 160577 9360 3125 5115 32825 211002 MARY RAFFERTY-CASTRO COO (THROUGH 8/2020) 170320 31538 201858 LYNETTE GARCIA SR. DIR. QUALITY MGT 133500 2533 7824 36828 180685 NICOLETTA FARANDA SR. DIR. DAY & EMPL. 131750 2951 5807 34231 174739 JESSICA COLON SR. DIRECTOR NURSING 123646 2687 3954 34439 164726 JENNY ANTONY CFO 136647 5888 8159 5571 156265 ISHRI PRASHAD DIRECTOR OF NURSING 94570 20901 3954 33492 152917 SCHEDULE J, PAGE 1, PART I, LINE 4 MARY RAFFERTY-CASTRO 31,538 0 0 MATTHEW P ZEBATTO 38,688 0 0 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 BUILD NYC 2012A-2 12008EAN6 2012-07-26 1705000 REFINANCE LONG-TERM DEBT false false false B NASSAU COUNTY SERIES 2014C-1 2014-06-30 1643000 RENOVATE FCA BUILDINGS false false false C TOWN OF HEMPSTEAD LOCAL DEVELOP COR 424682DE9 2012-07-26 10630000 REFINANCE LONG-TERM DEBT AND PURCHASE BUILDING false false false D DASNY IAC SERIES 2017 A-1 146000293 64990CE64 2017-08-24 3885000 false false true A 2012 true false true true B 2015 false false true true C 2014 true false true true D 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 D 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 D false false false false false false false false false A false B false C false D false PURPOSE OF ISSUE DESCRIPTION BUILD NYC 2012A-2 REFINANCE LONG-TERM DEBT 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 4C LIFE'S WORC PROVIDES COMMUNITY HABILITATION (FORMERLY REFERRED AS IN-HOME RESIDENTIAL HABILITATION) WHICH PROVIDES SUPPORTS TO APPROXIMATELY 85 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. BEGINNING IN 2020, LIFE'S WORC PROVIDES COMMUNITY HABILITATION - RESIDENTIAL TO APPROXIMATELY 180 INDIVIDUALS. THESE SERVICES WERE FUNDED BY OPWDD TO PROVIDE DAY HAB SERVICES IN A CERTIFIED RESIDENTIAL SETTING SINCE INDIVIDUALS COULD NOT TRANSPORT TO ATTEND DAY HAB PROGRAMS DURING THE PANDEMIC. ADDITIONALLY, BECAUSE DH PROGRAMS HAVE TO COMPLY WITH SOCIAL DISTANCING GUIDELINES AND MAXIMUM CAPACITY INDOORS, CH-R IS STILL BEING FUNDED. 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. BEHAVIOR INTERVENTION SERVICES - PROVIDES PROGRESSIVE AND INNOVATIVE SOLUTIONS AND SUPPORT TO FAMILIES AND SCHOOL DISTRICTS THROUGHOUT QUEENS, NASSAU, SUFFOLK AND BRONX REGIONS. UTILIZING APPLIED BEHAVIORAL ANALYSIS (ABA) APPROACH, THE SUPPORTS INCORPORATE OPPORTUNITIES FOR LEARNING ACROSS ALL SETTINGS AND ENVIRONMENTS FOR INDIVIDUALS WHO MAY HAVE SIGNIFICANT OR CHALLENGING BEHAVIOR AND NEED SPECIALIZED SUPPORTS. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS IN DRAFT FORMAT BY THE CEO AND CFO. EACH PAGE OF THE 990 IS REVIEWED AT THIS TIME. THE FINANCE COMMITTEE APPROVES THE 990, WITH THE FINAL COPY BEING SHARED WITH THE ENTIRE BOARD OF DIRECTORS AT THE NEXT REGULARLY SCHEDULED BOARD MEETING. 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 VIII THE CARES ACT APPROPRIATED 178 BILLION FOR THE U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (HHS) PROVIDER RELIEF FUND (PRF) TO BE DISTRIBUTED TO HOSPITALS AND HEALTHCARE PROVIDERS FOR LOST REVENUES AND INCREMENTAL INCREASES IN EXPENSES AS A RESULT OF THE COVID-19 OUTBREAK. AS OF THE DATE OF THIS REPORT, THE LW HAS APPLIED FOR AND RECEIVED 1,053,423 FROM HHS FOR THE PRF. THIS AMOUNT HAS BEEN REPORTED IN COVID-19 PROVIDER RELIEF FUNDS ON THE ACCOMPANYING CONSOLIDATED STATEMENTS OF ACTIVITIES. THE PRF ARE SUBJECTED TO POST PAYMENT REPORTING REQUIREMENTS. THE RECOGNITION OF AMOUNTS RECEIVED IS CONDITIONED UPON THE PROVISION OF CARE FOR INDIVIDUALS WITH POSSIBLE OR ACTUAL CASES OF COVID-19, CERTIFICATION THAT PAYMENT WILL BE USED TO PREVENT, PREPARE FOR, AND RESPOND TO CORONAVIRUS AND SHALL REIMBURSE THE RECIPIENT ONLY FOR HEALTHCARE RELATED EXPENSES OR LOST REVENUES THAT ARE ATTRIBUTABLE TO THE CORONAVIRUS. THESE MONIES HAVE BEEN RECOGNIZED FOLLOWING THE GRANT ACCOUNTING MODEL, RECOGNIZING INCOME OVER THE APPLICABLE REPORTING PERIOD AS MANAGEMENT BECOMES REASONABLY ASSURED OF MEETING THE REQUIRED CRITERIA. LW APPLIED THE FULL AMOUNT OF PRF RECEIVED IN JUNE 2021 TO INCREMENTAL EXPENSES AND LOST REVENUES. APPLICABLE REVENUE OF 46,971 FOR FISCAL 2022 IS REPORTED ON PART VIII, LINE 2D. FORM 990, PART X IN APRIL 2015, 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. ASU 2015-03 REQUIRES THAT DEBT ISSUANCE COSTS BE PRESENTED AS A DIRECT DEDUCTION FROM THE CARRYING AMOUNT OF THE RELATED DEBT LIABILITY, CONSISTENT WITH THE PRESENTATION OF DEBT DISCOUNTS. PRIOR TO THE ISSUANCE OF ASU 2015-03, DEBT ISSUANCE COSTS WERE REQUIRED TO BE PRESENTED AS DEFERRED CHARGE ASSETS, SEPARATE FROM THE RELATED DEBT LIABILITY. WORC HAS ADOPTED ASU 2015-03 DURING THE YEAR ENDED JUNE 30, 2017. AS OF JUNE 30, 2022 AND 2021, DEFERRED BOND ISSUANCE COSTS OF 725,165 AND 858,707 RESPECTIVELY, ARE NETTED AGAINST BONDS PAYABLE ON THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. ON MARCH 27, 2020, PRESIDENT TRUMP SIGNED INTO LAW THE CORONAVIRUS AID, RELIEF AND ECONOMIC SECURITY ACT (THE CARES ACT). THE CARES ACT, AMONG OTHER THINGS, INCLUDES PROVISIONS RELATING TO REFUNDABLE PAYROLL TAX CREDITS, DEFERMENT OF EMPLOYER SIDE SOCIAL SECURITY PAYMENTS, NET OPERATING LOSS CARRYBACK PERIODS, ALTERNATIVE MINIMUM TAX CREDIT REFUNDS, MODIFICATIONS TO THE NET INTEREST DEDUCTION LIMITATIONS, INCREASED LIMITATIONS ON QUALIFIED CHARITABLE CONTRIBUTIONS AND TECHNICAL CORRECTIONS TO TAX DEPRECIATION METHODS FOR QUALIFIED IMPROVEMENT PROPERTY. THE CARES ACT ALSO APPROPRIATED FUNDS FOR THE SMALL BUSINESS ADMINISTRATION PPP LOANS THAT ARE FORGIVABLE IN CERTAIN SITUATIONS TO PROMOTE CONTINUED EMPLOYMENT AS WELL AS ECONOMIC INJURY DISASTER LOANS TO PROVIDE LIQUIDITY TO SMALL BUSINESSES HARMED BY COVID-19. WORC APPLIED FOR A LOAN THROUGH THE PPP VIA THE VALLEY NATIONAL BANK FOR 7,941,155. THE PPP LOAN WAS FORGIVEN BY THE SBA AND THE GAIN ON FORGIVENESS IS REPORTED ON PART VIII, LINE 11A. FORM 990, PAGE 12, PART XII, LINE 3B LIFE'S WORC RECEIVED FUNDING OF 1,053,423 FROM THE HHS PROVIDER RELIEF FUND. THE CARES ACT AND SUBSEQUENT APPROPRIATIONS CREATED THE PRF TO REIMBURSE ELIGIBLE HEALTH CARE PROVIDERS FOR HEALTH CARE-RELATED EXPENSES OR LOST REVENUES ATTRIBUTABLE TO THE COVID-19 PANDEMIC. IN COMPLIANCE WITH THE FEDERAL AWARD, PROVIDERS RECEIVING GREATER THAN 750,000 ARE REQUIRED TO COMPLETE THE OMB SINGLE AUDIT. LIFE'S WORC SINGLE AUDIT IS IN PROCESS WITH THE AUDITORS AS OF THE TIME OF THIS FILING. 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 10 LIFES WORC LIFE'S WORC INC true false false false false false false false false false false false false false true true false true false true THE FAMILY CENTER FOR AUTISM N 50000 FAIR MARKET THE FAMILY CENTER FOR AUTISM O 993744 DIRECT COST THE FAMILY CENTER FOR AUTISM Q 185000 MANAGEMENT SERVICES LIFE'S WORC FOUNDATION Q 250000 MANAGEMENT SERVICES