2023-11-14T09:02:52-07:00 2022-12-31 990 2022-01-01 111720254 NYSARC INC - Nassau County Chapter NYSA 5166261000 189 Wheatley Road Brookville NY 11545 Saundra M Gumerove Esq President 5166261000 2023-11-14 1 1 11 0 AAL2 X X 2022 2023-04-26 12:10:37Z AHRC Nassau Stanfort J Perry 189 Wheatley Road Brookville NY 11545 195525778 0 1256 X www.ahrc.org X 1949 NY AHRC-Nassau empowers people to live fulfilling lives together with family, friends and community. 20 20 2067 153 0 0 618583 21165617 116880806 129554325 9139737 6596975 156646 540591 126795772 157857508 0 0 0 0 92836734 122848562 0 0 484906 27211886 30918116 120048620 153766678 6747152 4090830 162532221 150378678 41057936 41691025 121474285 108687653 NYSARC, Inc. Nassau County Chapter ("AHRC Nassau") is one of 41 New York State County chapters of The Arc NY. The Chapter provides residential, day habilitation, vocational and other services to individuals with intellectual and developmental disabilities in Nassau County, New York. AHRC Nassau empowers people to live fulfilling lives together with family - friends and community. 0 0 85333724 74929654 AHRC Nassau operates the largest residential program on Long Island. With 80 supervised and 31 supportive settings, the residential program reflects the interests of approximately 550 residents. Direct Support Professionals work with each person supported toward reaching their goals and desired outcomes. Registered Nurses and licensed dietitians provide ongoing care planning and support to ensure that each person maintains their best possible health. Behavioral health services and positive behavioral supports are provided by master's level Behavior Intervention Specialists. 46952812 45322859 AHRC Nassau provides Day Habilitation Services for adults with IDD in 33 locations across Nassau County, Long Island All day habilitation services are designed to support each person in discovering their personal interests, while improving their communication and socialization skills. The services are designed to include a special focus on opportunities for building successful and meaningful interactions with other members of our community. Day Habilitation services are provided to approximately 1200 unduplicated individuals annually. AHRC also provides pre-vocational services designed to help individuals with IDD discover their employment interests, assess job readiness, and create a support program that has the gainful employment as its goal. Pre-vocational services are provided to approximately 26 unduplicated individuals annually. 1448640 1284878 AHRC-Nassau also provides Employment Services for individuals with IDD which primarily includes landscaping and cleaning services. 1174708 8016934 AHRC Nassau provides Community Habilitation services to an individual with IDD in their own home or community setting. The individuals, working together with their family and Care Manager, will create a support plan that best meets the needs of the individual and family. Community Habilitation services are provided to approximately 40 unduplicated individuals annually. The revenue and expenses for this program totaled $687,187 and $1,008,076, respectively. Additionally, Family Support Services programs provide respite for families with disabled children and adults as well as recreational opportunities for these disabled individuals. The revenue and expenses for this program totaled $156,097 and $166,632, respectively. AHRC-Nassau also charges management fees to its affiliates for which it provides services in the amount of $7,056,579 for the year ended December 31, 2022. Management services include but are not limited to, executive leadership, program operations management, corporate compliance, administrative support services, information technology, purchasing, accounts payable, payroll processing, human resources, budgeting, accounting and financial reporting. 1174708 0 8016934 134909884 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 27 0 1 2067 1 0 0 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X Willard T Derr 5166261000 189 Wheatley Road Brookville NY 11545 X Stanfort J Perry Chief Executive Officer 35 0 X 559955 0 129879 Willard T Derr Chief Financial Officer 35 0 X 432882 0 96964 Christopher J O'Connor Chief Operating Officer 35 0 X 336957 0 81916 Barry R Donowitz Chief Administrative Officer 35 0 X 289304 0 63782 Minerva M Tucker Direct Support Professional 40 0 X 207989 0 14643 Nicole L Uterano Ferrar Vice President Nursing 35 0 X 181673 0 37163 Jeffrey Rizzo Controller 35 0 X 177712 0 36870 Shaun Weathers Vice President Operations 35 0 X 171939 0 36333 Joyce B Goodwin House Manager 40 0 X 191009 0 15168 Sylvester Naraine Vice President of Finance - effective 02/07/2022 35 0 X 174541 0 18779 Christine F Schulte Vice President Psychology 35 0 X 176530 0 14195 Saundra M Gumerove Esq President 1 0 X X 0 0 0 Jack Garofalo Vice President 1 0 X X 0 0 0 Thomas F Moore Vice President 1 0 X X 0 0 0 Martin B Boorstein Financial Secretary 1 0 X X 0 0 0 Rady Bruell Director 1 0 X 0 0 0 Rose-Angela Marazita Assistant Secretary 1 0 X X 0 0 0 Rita AbiZeid Director 1 0 X 0 0 0 Paul A Giordano First Vice President 1 0 X X 0 0 0 Susan T Broderick Director 1 0 X 0 0 0 Jessica Campbell Director 1 0 X 0 0 0 Josephine Connelly Director 1 0 X 0 0 0 Patricia Desiderio Director 1 0 X 0 0 0 Eileen Goggins Director 1 0 X 0 0 0 Carrie McDermott Goldman Director 1 0 X 0 0 0 William Mills Director 1 0 X 0 0 0 Dennis Novick Director 1 0 X 0 0 0 Thomas Rosicki Esq Director 1 0 X 0 0 0 Eric Segal Director 1 0 X 0 0 0 Dawn Tortora-Morici Director 1 0 X 0 0 0 Harriett Traversa Director 1 0 X 0 0 0 2900491 0 545692 114 0 1 0 BDO USA LLP PO BOX 642743 PITTSBURGH PA 15264 Audit & Tax Services 193217 1 X 8591 4135 0 0 20257878 895013 0 21165617 Residential 623990 74929654 74929654 0 0 Day habilitation 624310 43183415 43183415 0 0 Management fees 561110 7056579 7056579 0 0 Vocational Services 624310 2139444 2139444 0 0 Employment Services 624310 1284878 1284878 0 0 960355 960355 0 0 129554325 1480723 0 0 1480723 0 0 0 0 0 0 0 0 0 0 42784522 0 37668270 0 5116252 0 5116252 0 0 5116252 0 Others 900099 540591 0 0 540591 0 0 0 0 540591 157857508 129554325 0 7137566 X 0 0 0 0 0 0 0 0 2393231 2102299 283376 7556 0 0 0 0 89747227 81418867 8103637 224723 2738925 2137182 594044 7699 15579378 13682485 1847695 49198 12389801 11246944 1110561 32296 0 0 0 0 71934 21288 46049 4597 129227 0 129227 0 0 0 0 0 0 0 186937 0 186937 0 1051438 258796 742661 49981 0 0 0 0 225584 147553 75646 2385 0 0 0 0 0 0 0 0 4583990 4215003 361559 7428 1707168 1645502 59610 2056 0 0 0 0 0 0 0 0 521109 509365 11721 23 0 0 0 0 6027138 5147143 879027 968 4304380 3981887 314401 8092 Repairs and Maintenance 3488511 2276069 1195019 17423 Program Supplies 2356507 1885652 432462 38393 Food 2116825 2110393 6222 210 Licenses, Fees & Permits 1476741 106329 1366164 4248 2670627 2017127 625870 27630 153766678 134909884 18371888 484906 6081300 2826638 12166408 9227543 161326 0 17474614 19097729 2436334 2269613 43457257 28363304 13068622 15093953 92707106 78638270 4214612 6079903 14221899 17145029 162532221 150378678 15903968 16739934 25153968 24951091 41057936 41691025 X 118815081 105605222 2659204 3082431 121474285 108687653 162532221 150378678 4090830 -16877462 0 0 0 0 X 0 1 X 1 1 1 X 752593 702875 5159959 618583 21165617 28399627 752593 702875 5159959 618583 21165617 28399627 786979 27612648 1690081 1821480 2013991 2494529 1480723 9500804 450 2279 0 0 0 2729 299532 227890 221148 156646 540591 1445807 39348967 0.70174 0.41941 X Schedule A, Part II, Line 10 All Other Operating Income RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 30698710 17057207 13641503 0 12758547 11306097 1452450 0 0 0 0 15093953 Finance lease right of use assets 9357281 Due from non-controlled affiliated organizations 3486312 Assets held for specific purpose 3306927 Due from controlled affiliates 834641 Other receivables 159868 17145029 Reserve for potential liabilities 11700000 Finance lease liabilities 9601459 Deferred compensation payable 3306927 Due to NYS OPWDD 342705 24951091 X 140793109 -16877462 0 0 0 -16877462 157670571 186937 0 186937 157857508 153579741 0 0 0 0 0 153579741 186937 0 186937 153766678 Schedule D, Part X, Line 2 AHRC Nassau adopted the provisions of ASC 740, Accounting for Uncertainty in Income Taxes. Under ASC 740, an Organization must recognize the tax benefit associated with the tax position taken for tax return purposes when it is more likely than not that the position will not be sustained. The implementation of ASC740 had no impact on AHRC Nassau's financial statements. AHRC Nassau does not believe there are any material uncertain tax position and accordingly, it will not recognize any liability for unrecognized tax benefits. AHRC Nassau has filed for and received income tax exemption in the jurisdiction where it is required to do so. Additionally, AHRC Nassau has filed the IRS Form 990 tax return as required and all other applicable returns in the jurisdiction where it is required. For the year ended December 31, 2022, there were no interest or penalties recorded or included in the consolidating statement of activities. AHRC Nassau is subject to routine audits by tax authorities. As of December 31, 2022, there were no examinations by taxing authorities. X X X X X 0 1 0 0 0 0 0 1 0 Stanfort J Perry Chief Executive Officer 494627 0 30000 0 35328 0 99623 0 30256 0 689834 0 0 0 Willard T Derr Chief Financial Officer 364985 0 10000 0 57897 0 66708 0 30256 0 529846 0 0 0 Christopher J O'Connor Chief Operating Officer 294966 0 10000 0 31991 0 75271 0 6645 0 418873 0 0 0 Barry R Donowitz Chief Administrative Officer 245917 0 10000 0 33387 0 33526 0 30256 0 353086 0 0 0 Minerva M Tucker Direct Support Professional 158580 0 49409 0 0 0 4926 0 9718 0 222633 0 0 0 Nicole L Uterano Ferrar Vice President Nursing 171687 0 3000 0 6986 0 6699 0 30464 0 218836 0 0 0 Jeffrey Rizzo Controller 173050 0 3000 0 1662 0 6354 0 30516 0 214582 0 0 0 Shaun Weathers Vice President Operations 160756 0 2991 0 8191 0 5817 0 30516 0 208271 0 0 Joyce B Goodwin House Manager 135932 0 54880 0 197 0 6429 0 8739 0 206177 0 0 0 Sylvester Naraine Vice President of Finance - effective 02/07/2022 172893 0 1500 0 148 0 0 0 18779 0 193320 0 0 0 Christine F Schulte Vice President Psychology 167255 0 3000 0 6275 0 5456 0 8739 0 190725 0 0 0 Schedule J, Part I, Line 3 A board designated Compensation Committee review and set compensation of the officers utilizing, and retaining for its records, comparable industry data, employee tenure and skill evaluations, and financial condition of the organization. The compensation committee review is conducted and reported annually. The process includes the contemporaneous documentation and record-keeping of the deliberations and decisions regarding the compensation arrangement. Schedule J, Part I, Line 4 The Chief Executive Officer ("CEO"), Chief Operating Officer ("COO"), Chief Administrative Officer ("CAO")and Chief Financial Officer ("CFO") received contributions under a 457(F) supplemental employer retirement plan in 2022. From inception, the plan was approved by an independent consultant who opined that the plan was consistent with competitive norms. These contributions are reported in Part II, Column C as deferred compensation. The year 2022 employer contributions were made in accordance with the terms of the 457(f) plan and included amounts/ credits for the; CEO, $90,925, COO, $66,219, CAO, $25,266 and CFO, $57,730. There were no distributions from the plan during 2022. Schedule J, Part I, Line 7 The Compensation Committee awarded Messrs. Perry, Derr, Donowitz, and O'Connor, the amounts set forth next to their respective names on Schedule J, Part II (column (b)(ii) as bonuses for the organizational and personal performance for 2022. Schedule J, Part II During the year ended December 31, 2022, AHRC Nassau received $19,523,833 of Federal Medical Assistance Percentage (FMAP) funding that was designated under Section 9817 of the American Rescue Plan Act of 2021. These monies were received from NYS OPWDD and intended to be paid to eligible direct support professional ("DSP") employees as workforce stabilization bonuses ("WSI"). The WSI initiative included four bonuses; including a vaccine incentive, covid service pay, longevity and retention bonus. Each eligible DSP could receive approximately $500 for a vaccine incentive, $1,000 for covid service pay, and 20% of salaries earned during April 01, 2020, through March 31, 2021, for each of the longevity and retention bonuses. As a result, included in Part VII -line 1(a) and Schedule J - Part II are reportable bonus compensation for employees who would not otherwise be reported as a highest compensated employee. As this is a nonexchange transaction in which no commensurate value is exchanged, they are reported as government grants (contributions) in Part VIII - line 1(e). During the year ended December 31, 2022, $19,523,833 was distributed to eligible employees as bonuses and is included in salaries and payroll taxes in Part IX - lines 7,10. Form 990, Part VI, Section A, Line 6 Nassau County Chapter ("AHRC-Nassau") is one of forty-one New York State county chapters of The Arc New York (a.k.a NYSARC., Inc.) The Arc New York is a membership corporation formed in 1949 for all county chapters. AHRC-Nassau is governed by its own Board of Directors, which is responsible for its operations operating under guidelines promulgated by NYSARC, Inc. AHRC-Nassau provides residential, day habilitation, vocational and other services for individuals with intellectual and other developmental disabilities in Nassau County, New York. Form 990, Part VI, Section A, Line 7a Members and officers of the board are elected annually by the governing board at the annual Board meeting. Form 990, Part VI, Section A, Line 7b Members of AHRC-Nassau's governing body have the authority to approve changes to AHRC Nassau's by-laws. Any change to the AHRC-Nassau by-laws approved by the AHRC-Nassau board members are also subject to approval by AHRC-Nassau membership at a special meeting called for such purpose and by the Board of Governors of The Arc of New York. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared by AHRC-Nassau finance department personnel and it is reviewed by independent accountants. The Form 990 is provided to the Finance Committee and to the AHRC-Nassau Board of Directors prior to filling. Form 990, Part VI, Section B, Line 12c All Board members complete and submit a conflict of interest questionnaire annually to the chairperson of the Board's Corporate Compliance Committee. Completed questionnaires are reviewed by this committee and a presentation made to the full Board of Directors. As per the Conflict of Interest policy for the Key and Supervisory personnel: New employees to whom this policy applies will be required to disclose any other employment, independent consulting assignment, family relationship to Agency employees, or other potential conflict of interest at the time of hire. The "Potential Conflict of Interest Disclosure Form" is provided to the employee by the Human Resources Department and must be completed with all other pre-employment paperwork and forwarded to the department Director for review. Form 990, Part VI, Section B, Line 15 A board designated Compensation Committee reviews and sets compensation of the officers utilizing, and retaining for its records, comparable industry data, employee tenure and skill evaluations, and financial condition of the organization. The compensation committee reviews is conducted and reported annually. The process includes the contemporaneous documentation and record-keeping of the deliberations and decisions regarding the compensation arrangement. 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 VII, Section A, Line 1a During the year ended December 31, 2022, AHRC Nassau received $19,523,833 of Federal Medical Assistance Percentage (FMAP) funding that was designated under Section 9817 of the American Rescue Plan Act of 2021. These monies were received from NYS OPWDD and were to be paid to eligible direct support professional ("DSP") employees as workforce stabilization bonuses ("WSI"). The WSI initiative included four bonuses, including a vaccine incentive, covid service pay, longevity and retention bonus. Each eligible DSP could receive approximately $500 for a vaccine incentive, $1,000 for covid service pay, and 20% of salaries earned during April 01, 2020, through March 31, 2021, for each of the longevity and retention bonuses. As a result, included in Part VII -line 1(a) and Schedule J - Part II are reportable bonus compensation for employees who would not otherwise be reported as a highest compensated employee. As this is a nonexchange transaction in which no commensurate value is exchanged, they are reported as government grants (contributions) in Part VIII - line 1(e). During the year ended December 31, 2022, $19,523,833 was distributed to eligible employees as bonuses and is included in salaries and payroll taxes in Part IX - lines 7,10. Effective September 03, 2023, the following roles had a change in title with no change in job functions or responsibilities; Associate Executive Director, now Chief Executive Office, Associate Executive Director, now Chief Operating Officer, Associate Executive Director, now Chief Administrative Officer, Senior Director, now Vice President. Form 990, Part VIII, Line 1e During the year ended December 31, 2022, AHRC Nassau received $19,523,833 of Federal Medical Assistance Percentage (FMAP) funding that was designated under Section 9817 of the American Rescue Plan Act of 2021. These monies were received from NYS OPWDD and intended to be paid to eligible direct support professional ("DSP") employees as workforce stabilization bonuses ("WSI"). The WSI initiative included four bonuses; including a vaccine incentive, covid service pay, longevity and retention bonus. Each eligible DSP could receive approximately $500 for a vaccine incentive, $1,000 for covid service pay, and 20% of salaries earned during April 01, 2020, through March 31, 2021, for each of the longevity and retention bonuses. As this is a nonexchange transaction in which no commensurate value is exchanged, they are reported as government grants (contributions) in Part VIII - line 1(e). During the year ended December 31, 2022, $19,523,833 was distributed to eligible employees as bonuses and is included in salaries and payroll taxes in Part IX - lines 7,10. Additionally, The CARES Act appropriates approximately $178 billions for the US Dept. of Health and Human Services ("HHS") Provider Relief Funds ("PRF"). During the year ended December 31, 2022, AHRC Nassau applied for and received $734,207.35 of HHS PRF funds. These amounts are reported as government grants (contributions) in Part VIII - line 1(e). Form 990, Part IX, Line 7 During the year ended December 31, 2022, AHRC Nassau received $19,523,833 of Federal Medical Assistance Percentage (FMAP) funding that was designated under Section 9817 of the American Rescue Plan Act of 2021. These monies were received from NYS OPWDD and intended to be paid to eligible direct support professional ("DSP") employees as workforce stabilization bonuses ("WSI"). The WSI initiative included four bonuses; including a vaccine incentive, covid service pay, longevity and retention bonus. Each eligible DSP could receive approximately $500 for a vaccine incentive, $1,000 for covid service pay, and 20% of salaries earned during April 01, 2020, through March 31, 2021, for each of the longevity and retention bonuses. MRCS Inc 189 Wheatley Road Brookville NY 11545 113533587 HUD Housing NY 501(c)3 10 NYSARC INC-NASSAU 1 MRCS II 189 Wheatley Road Brookville NY 11545 202656477 HUD Housing NY 501(c)3 10 NYSARC INC-NASSAU COUNTY CHAPTER 1 MRCS III 189 Wheatley Road Brookville NY 11545 205382653 HUD Housing NY 501(c)3 10 NYSARC INC-NASSAU COUNTY CHAPTER 1 MRCS IV 189 Wheatley Road Brookville NY 11545 510660361 HUD Housing NY 501(c)3 10 NYSARC INC-NASSAU COUNTY CHAPTER 1 Nassau Community Mental Retardation Services Inc 189 Wheatley Road Brookville NY 11545 237057568 Property Management NY 501 c 3 12c NYSARC INC-NASSAU COUNTY CHAPTER 1 0 0 0 1 0 0 0 0 0 0 1 1 1 1 1 0 1 0 0 MRCS Inc q 37000 Actual MRCS II q 16000 Actual MRCS III q 48000 Actual