2023-11-03T14:19:11-05:00 2022-12-31 BDO USA 100 PARK AVENUE NEW YORK NY 100175001 990 2022-01-01 111723782 United Cerebral Palsy Association of Nassau County Inc % GORDON M SIESS UNIT 5163782000 380 Washington Avenue Roosevelt NY 11575 Gordon M Siess CFO 5163782000 2023-11-03 true Gordon M Siess 999009999 Tara Cooke P01281186 2128858000 3 2022 2023-04-26 12:10:37Z CP NASSAU Gordon M Siess 380 Washington Avenue Roosevelt NY 11575 44227959 false X www.ucpn.org X 1948 NY THE MISSION IS TO AFFECT POSITIVELY THE QUALITY OF LIFE OF PERSONS WITH CEREBRAL PALSY, OTHERS WITH SEVERE DISABILITIES AND MULTIPLE SERVICE NEEDS. 32 32 951 34 0 0 8648035 6476037 30372418 35586823 191238 522283 702487 1116947 39914178 43702090 0 0 0 0 29536960 34990025 0 0 314693 7312574 7841811 36849534 42831836 3064644 870254 29125772 28923522 17704087 16540288 11421685 12383234 X THE MISSION IS TO A) AFFECT POSITIVELY THE QUALITY OF LIFE OF PERSONS WITH CEREBRAL PALSY, OTHERS WITH SEVERE DISABILITIES AND MULTIPLE SERVICE NEEDS, AND THE FAMILIES OF BOTH AND B) PREVENT CEREBRAL PALSY AND MINIMIZE ITS EFFECTS. false false 15626505 0 12468980 RESIDENTIAL SERVICES - OPERATES HOMES IN VARIOUS RESIDENTIAL AREAS FOR DEVELOPMENTALLY DISABLED ADULTS. DURING 2022, THIS PROGRAM CONSTITUTED: 12 SUPERVISED IRA HOMES COMPRISING 69 CONSUMERS; 3 SUPPORTIVE IRA HOME COMPRISING 3 CONSUMERS; AND 2 ICF HOMES COMPRISING 14 CONSUMERS AND 83 CONSUMERS FROM COMMUNITY HAB. 10625740 0 12910590 EDUCATIONAL SERVICES - PROVIDES EDUCATIONAL AND RELATED THERAPEUTIC SERVICES FOR SCHOOL AGE AND PRESCHOOL STUDENTS WITH THE CAPACITY TO SERVICE 228 CHILDREN OF WHICH 144 IS AVAILABLE FOR SCHOOL AGE CHILDREN AND 84 IS AVAILABLE FOR PRESCHOOL CHILDREN. DURING 2022, THERE WERE 170 STUDENTS IN THE SCHOOL AGE PROGRAM AND 91 IN THE PRESCHOOL PROGRAM. 10098459 0 8192122 ADULT SERVICES - PROVIDES DAYTIME ACTIVITIES FOR DISABLED ADULT POPULATION INCLUDING THERAPEUTIC SERVICES, EDUCATION, AND COMMUNITY INCLUSION. DURING 2022, 34,009 CONSUMER UNITS WERE SERVICED. 2679736 2212576 39030440 true true false false false false false true false true true false false true true true false true false false false false false false true false false false false true false false false false false false false false false false false false false true true true false false true 21 0 true 951 true false false false false false true true false false false false false false X 32 32 false false false false false false false true true false false true true true true true true true true false NY X GORDON M SIESS 5163782000 380 WASHINGTON AVENUE Roosevelt NY 11575 X ROBERT MCGUIRE EXECUTIVE DIRECTOR 50.0 12.0 X 308248 0 80345 Karen Geller-Hittleman ASST. EXECUTIVE DIRECTOR 47.0 15.0 X 221951 0 46845 LARRY JOSEPH DAVIES DIRECTOR OF IT & HR 45.0 15.0 X 199880 0 54201 LEONARD WEIL CFO THRU 8/24/22 43.0 19.0 X 145050 0 22609 KEVIN LOUGHLIN CLC PRINCIPAL 60.0 0.0 X 151780 0 8000 GORDON SIESS CFO AS of 6/1/22 43.0 19.0 X 132100 0 14000 PAUL LOWRY DIRECTOR OF RESIDENTIAL 17.0 43.0 X 123103 0 21461 JOSE RIVERA DIRECTOR OF COMPLIANCE 45.0 15.0 X 119667 0 22571 ELLEN NAIDUS DIRECTOR OF MEDICAL 60.0 0.0 X 117162 0 19913 PETER DOLAN CO-ASSIST. EXECUTIVE DIRECTOR 46.0 16.0 X 42035 0 8000 JERRY POLLER TREAS. THRU 6/30/22/PRESIDENT 2.3 1.7 X X 0 0 0 ED PROBST DIR. THRU 6/30/22 / EXEC. VP 1.5 1.5 X X 0 0 0 JOEL MELTZER VICE PRESIDENT 1.5 1.5 X X 0 0 0 JOHN SEERY VICE PRESIDENT 1.5 0.5 X X 0 0 0 KATHRYN WILSON VICE PRESIDENT 1.5 0.5 X X 0 0 0 DELIA PARANOS VP THRU 11/15/22 1.5 0.5 X X 0 0 0 MARY FLEISCH DIR. THRU 6/30/22 / VP 1.5 0.5 X X 0 0 0 HON ANTHONY L PARGA DIR. THRU 6/30/22 / VP 1.5 0.5 X X 0 0 0 KAREN KIEFEL VP THRU 6/30/22 / SECRETARY 1.5 1.5 X X 0 0 0 GREGORY M LICALZI JR DIR. UNTIL 6/30/22/ TREASURER 2.3 0.7 X X 0 0 0 IRIS ALESSI SEC. THRU 6/30/22 / DIRECTOR 1.5 0.5 X X 0 0 0 NATALIE ALLOY DIRECTOR 1.5 0.5 X 0 0 0 ERNEST T BARTOL ESQ PRESIDING TRUSTEE 2.3 1.7 X 0 0 0 SUDHEER BHOGADI DIRECTOR AS OF 7/1/22 1.5 0.5 X 0 0 0 DAWN FENIELLO BRESSINGHAM DIRECTOR AS OF 7/1/22 1.5 1.5 X 0 0 0 SCOTT CASTELLANO DIRECTOR AS OF 7/1/22 1.5 0.5 X 0 0 0 THOMAS CONNOLLY DIRECTOR 1.5 0.5 X 0 0 0 MICHAEL P FARRIER DIRECTOR AS OF 7/1/22 1.5 0.5 X 0 0 0 JOHN FERRARI DIRECTOR 1.5 0.5 X 0 0 0 ANNAMARIA IMPAGLIAZZO DIRECTOR 2.3 0.7 X 0 0 0 ALBERT T JARONCZYK PRES. THRU 6/30/22 /DIRECTOR 2.3 2.7 X X 0 0 0 JEAN M KESTEL ESQ DIRECTOR 1.5 0.5 X 0 0 0 ROBERT MASTERSON EXEC. VP THRU 6/30/22 /DIR. 1.5 0.5 X X 0 0 0 MICHELLE MCCORMACK DIRECTOR 1.5 0.5 X 0 0 0 FRANK OZOL DIRECTOR 1.5 0.5 X 0 0 0 STEVEN PROTASS DIRECTOR 1.5 0.5 X 0 0 0 PETER J PURPURA DIRECTOR AS OF 7/1/22 1.5 1.5 X 0 0 0 VICTOR SCOTTO JR DIRECTOR 1.5 0.5 X 0 0 0 ROBERT SPINA DIRECTOR 1.5 4.5 X 0 0 0 JACK SULLIVAN DIRECTOR 1.5 0.5 X 0 0 0 RALPH VENTURA DIRECTOR 1.5 0.5 X 0 0 0 JENNA YANG DIRECTOR AS OF 7/1/22 1.5 0.5 X 0 0 0 MARY LOU ZIZZO DIRECTOR/PRESIDENT - AUXILIARY 1.5 1.5 X 0 0 0 1560976 0 297945 59 false true false ACE ENDIGO 80 INTERNATIONAL BLVD BREWSTER NY 10509 food distr. services 429130 NEW ERA TECHNOLOGY 8 SLATER STREET PORT CHESTER NY 10573 IT SERVICES 291987 SAFE LLC 620 ERIE BLVD WEST SYRACUSE NY 13204 INVESTMENT 212160 BDO USA PO BOX 642743 PITTSBURGH PA 152642743 ACCOUNTING 165158 MCKESSON MEDICAL SUPPLY PO BOX 630693 CINCINNATI OH 452740693 Health care services 163864 12 4370 258076 5776017 437574 6476037 EDUCATION FEES 611600 12910590 12910590 RESIDENTIAL SERVICES FEES 623000 12468980 12468980 ADULT SERVICE FEES 624100 8192122 8192122 CLINIC FEES, NET 621400 2015131 2015131 35586823 1119 0 1119 0 0 310937 310937 0 310937 310937 348581 471543 286907 12053 61674 459490 521164 521164 226909 258076 226909 0 0 0 0 0 0 CHANGE IN EST. DUE TO NASSAU COUNTY 900099 303172 303172 ADMINISTRATIVE FEES 900099 247445 197445 50000 CAFETERIA SALES 900099 129724 129724 125669 125669 806010 43702090 35784268 0 1441785 0 0 0 0 1021181 943183 70860 7138 0 28452556 26362065 1877001 213490 396623 359243 35745 1635 2344613 2126976 207302 10335 2775052 2520218 242317 12517 0 31518 31518 186990 7040 179950 0 0 0 515962 314378 201270 314 43148 36084 4264 2800 174862 107314 58857 8691 0 0 997111 947924 37258 11929 154374 151645 2412 317 0 45782 33683 12053 46 269266 230081 39185 0 1095204 1065529 28527 1148 692430 662936 25599 3895 SUPPLIES AND MATERIALS 1799891 1748470 42953 8468 REPAIRS AND MAINTENANCE 1347929 930327 385632 31970 BAD DEBT EXPENSE 362950 362950 CONTRACT SERVICES 124394 120394 4000 42831836 39030440 3486703 314693 12514 11864 2366038 1990621 0 0 6937770 6912193 0 0 0 0 0 0 0 0 262464 170780 38844350 29600615 10110287 9243735 2583098 2472277 60389 66224 0 0 0 0 6793212 8055828 29125772 28923522 4803959 4715211 0 0 0 0 0 0 0 0 0 0 5516626 6435786 0 0 7383502 5389291 17704087 16540288 X 10220312 11252571 1201373 1130663 11421685 12383234 29125772 28923522 X 870254 -358819 450114 X false true X true false X 1150506 1146511 2495255 8648035 6476037 19916344 0 0 1150506 1146511 2495255 8648035 6476037 19916344 0 19916344 62572 169857 160299 209210 312056 913994 138986 147669 101688 0 0 388343 427914 497820 258999 318720 608565 2112018 23330699 180103853 0.85365 0.83447 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 667664 X programmatic use false 859991 0 859991 859991 0 859991 859991 0 859991 857991 2000 859991 853991 4000 857991 0.79510 0.20490 false false 1127156 1127156 31642105 23701672 7940433 3319745 3319745 0 2755344 2579198 176146 9243735 DUE FROM RELATED ORGANIZATIONS 6262332 DONATED ARTWORK 667664 RIGHT OF USE ASSET OPER. LEASE 659839 OTHER RECEIVABLES 444299 SECURITY DEPOSITS 21694 8055828 0 UNFUNDED PROJ. BENEFIT OBLIGAT 2171498 DEFERRED COMPENSATION PAYABLE 1374761 DUE TO GOVERNMENTAL AGENCIES 1052520 RIGHT OF USE OPERATING LEASES 671878 WORKER'S COMP. SETTLEMENT ACCR 118634 5389291 X PART III, LINE 4: - COLLECTION OF 56 FINE ARTS BY A NUMBER OF ARTISTS DONATED BY MARC AND DEBORAH S. ZIONS. - COLLECTION OF 15 FINE ARTS BY SALVADOR DALI, A SPANISH ARTIST, DONATED BY SPARTACUS ENTERPRISES INC. - COLLECTION OF 253 FINE ARTS BY VARIOUS ARTISTS DONATED BY ROBERT AND JILL BERNSTEIN. A PROGRAM IS BEING CREATED FOR THE CONSUMERS TO BENEFIT FROM THOSE ARTS. DISCUSSIONS OF THESE VARIOUS ARTS AND ARTIST WILL BE USED TO STIMULATE OUR CONSUMERS AND INVOLVE IN VARIOUS DISCUSSIONS. THOSE CURRENTLY RECEIVING ART THERAPY WILL BENEFIT FROM THE PROGRAM. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE FOR THE SPECIFIC PURPOSE THEY WERE INTENDED FOR. PART X, LINE 2: 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 NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. THE IMPLEMENTATION OF ASC 740 HAD NO IMPACT ON UNITED CEREBRAL PALSY ASSOCIATION OF NASSAU COUNTY, INC. ("UCPN") FINANCIAL STATEMENTS. UCPN DOES NOT BELIEVE IT HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. UCPN HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, UCPN HAS FILED IRS FORM 990 INFORMATION RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE SO REQUIRED. FOR THE YEARS ENDED DECEMBER 31, 2022, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE STATEMENTS OF ACTIVITIES. UCPN IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES. AS OF DECEMBER 31, 2022, UCPN WAS NOT SUBJECT TO ANY EXAMINATION BY A TAXING AUTHORITY. GOLF & TENNIS 230287 99864 130423 20000 34023 76400 BALL 98221 46157 52064 10000 13864 24700 3500 5 150376 105954 44422 5175 23888 7980 6450 929 478884 251975 226909 35175 71775 109080 9950 929 226909 X X X false true false false false false false false false ROBERT MCGUIRE EXECUTIVE DIRECTOR 308248 0 0 0 0 0 20000 0 60345 0 388593 0 0 0 Karen Geller-Hittleman ASST. EXECUTIVE DIRECTOR 213546 0 0 0 8405 0 20000 0 26845 0 268796 0 0 0 LEONARD WEIL CFO THRU 8/24/22 139247 0 0 0 5803 0 0 0 22609 0 167659 0 0 0 LARRY JOSEPH DAVIES DIRECTOR OF IT & HR 191498 0 0 0 8382 0 20000 0 34201 0 254081 0 0 0 KEVIN LOUGHLIN CLC PRINCIPAL 150790 0 0 0 990 0 8000 0 0 0 159780 0 0 0 PART I, LINE 4B: THE EXECUTIVE DIRECTOR AND ASSISTANT EXECUTIVE DIRECTOR ARE THE SOLE PARTICIPANTS OF THE ORGANIZATION'S SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN. FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES: MEDICAL AND THERAPEUTIC SERVICES - INCLUDE PRIMARY CARE, MEDICAL EXAMINATIONS, PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPIES, PSYCHIATRIC & PSYCHOLOGICAL SERVICES, PODIATRY SERVICES, DENTAL CARE, AND OTHER SPECIALTY SERVICES. EXAMINATIONS, PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPIES, PSYCHIATRIC & PSYCHOLOGICAL SERVICES, PODIATRY SERVICES, DENTAL CARE, AND OTHER SPECIALTY SERVICES. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS REVIEWED BY THE CFO, THEN A COPY IS PROVIDED TO THE GOVERNING BODY BEFORE BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: THE CONFLICT OF INTEREST POLICY IS DESIGNED TO BE A GUIDE FOR THE BOARD OF DIRECTORS AND SENIOR MANAGEMENT AND OTHER DESIGNATED PERSONNEL (INCLUDING PHYSICIANS WHETHER EMPLOYED OR VOLUNTARY) WHO MIGHT FIND THEMSELVES IN A POSITION WHERE THEIR PERSONAL INTERESTS COULD CONFLICT WITH THE INTERESTS OF THE NASSAU CEREBRAL PALSY ASSOCIATION, INC. WHENEVER A CONFLICT OF INTEREST OR EVEN A POSSIBLE CONFLICT OF INTEREST EXISTS, THAT CONFLICT MUST BE FULLY DISCLOSED AND THE BOARD OF DIRECTORS MEMBER OR PERSONNEL INVOLVED MUST REFRAIN FROM PARTICIPATION IN THE CONSIDERATION OR DETERMINATION OF THE MATTER. IF IT IS DETERMINED THAT AN ACTUAL CONFLICT OF INTEREST OR AN APPEARANCE OF A CONFLICT EXISTS, CORRECTIVE ACTION WILL BE TAKEN. CORRECTIVE ACTION WILL BE TAKEN EVEN IF THERE IS A DETERMINATION THAT ONLY AN APPEARANCE OF A CONFLICT EXISTS, AND NOT AN ACTUAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A AND 15B: THE EXECUTIVE DIRECTOR'S AND OTHER OFFICERS OR KEY EMPLOYEES COMPENSATION ARE REVIEWED BY THE BOARD'S COMPENSATION COMMITTEE ALONG WITH OUTSIDE COUNSEL AS ARE ALL OTHER RAISES FOR MANAGEMENT. FORM 990, PART VI, SECTION C, LINE 19: UPON REQUEST, THE ORGANIZATION WILL MAKE AVAILABLE ONLY THOSE DOCUMENTS REQUIRED TO BE DISCLOSED UNDER THE PUBLIC INSPECTION LAWS.. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: CHANGE IN UNFUNDED PROJECTED BENEFIT OBLIGATION $450,114 UCP BAYVIEW NURSING HOME 380 WASHINGTON AVENUE ROOSEVELT NY 11575 112768267 Nursing home NY 501(c)(3) LINE 10 Nass CP Assn false UCP BAYVILLE INCORPORATED 380 WASHINGTON AVENUE ROOSEVELT NY 11575 112623791 care facility NY 501(C)(3) LINE 10 Nass CP Assn false CP FOUNDATION OF NASSAU INC 380 WASHINGTON AVENUE ROOSEVELT NY 11575 113460345 FUNDRAISING NY 501(C)(3) LINE 10 Nass CP Assn false NASSAU CEREBRAL PALSY ASSOCIATION INC 380 WASHINGTON AVENUE ROOSEVELT NY 11575 113132523 support NY 501(C)(3) LINE 12B NA false NASSAU CEREBRAL PALSY GUARDIANSHIP CORP 380 WASHINGTON AVENUE ROOSEVELT NY 11575 113134256 care facility NY 501(C)(3) LINE 10 NASS CP ASSN false REHAB SOLUTIONS INC 380 WASHINGTON AVENUE ROOSEVELT NY 11575 113308085 SEE PART VII NY UCPA NASSAU C CORP 504660 164172 1.00000 true false false false false false false false false false false false false false false true true true false false CP Bayville Q 11781468 COST CP Bayville O 466365 COST