2022-05-12T09:47:53-05:00 2021-06-30 113416236 VINCENT J DICALOGERO CPA'S LLC 264 SILLS ROAD SUITE B EAST PATCHOGUE NY 11772 990 2020-07-01 237209731 LIFE'S WORC INC LIFE 5167419000 1501 FRANKLIN AVE GARDEN CITY NY 11530 JENNY ANTONY CFO 5167419000 2021-05-08 true JENNY ANTONY XXX-XX-XXXX VINCENT J DICALOGERO P01951295 6314737474 2022-05-12 2020 2022-09-23 18:48:47Z MATTHEW P ZEBATTO 1501 FRANKLIN AVE GARDEN CITY NY 11530 61673126 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 1395 0 428979 530123 55141680 59865995 460 22794 758375 1136778 56329494 61555690 863176 0 44508475 43693567 0 408694 12547130 11562049 57055605 56118792 -726111 5436898 41100570 50233566 31501691 35197788 9598879 15035778 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 41609431 48875150 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). 3528128 4141790 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. 3785265 4365345 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. 2496370 863176 2483710 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. 2496370 863176 2483710 51419194 true true false false false false false false true false true false false false true true false true false false false false false false true false false true false true true false false false false false false false false false false false false false false false true true true false false true 90 0 1395 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 396772 0 51477 MARY RAFFERTY-CASTRO COO (THROUGH 40.00 X 364959 0 33132 MATTHEW P ZEBATTO INTERIM CEO 40.00 X 164690 0 44190 JOHN PFEIFER ASST EX DIR 40.00 X 164233 0 36315 LYNETTE GARCIA SR. DIR. QUA 40.00 X 136311 0 36987 JESSICA COLON DIRECTOR NUR 40.00 X 132456 0 32963 NICOLETTA FARANDA SR. DIR. DAY 40.00 X 124567 0 35265 JENNY ANTONY CFO 40.00 X 147722 0 9133 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 E CHRISTOPHER MURRAY ESQ 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 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 DAWN DEL MASTRO DIRECTOR 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 EXEC MEMBER X X 0 0 0 VANESSA ROGAN DIRECTOR X 0 0 0 VICTORIA SCHNEPS-YUNIS FOUNDER X 0 0 0 1631710 279462 20 true true false FUSION ARCHITECTURE ONE FAIRCHILD CT STE 130 PLAINVIEW NY 11803 CONSTRUCTION 129959 BRYAN SCHILLING LANDSCAPING 327 51ST STREET LINDENHURST NY 11757 LANDSCAPING 127757 2 X 4585 409866 115672 530123 RESIDENTIAL SERVICES 623000 48875150 48875150 IN-HOME SERVICES 623000 4365345 4365345 DAY HABILITATION SERVICES 623000 4141790 4141790 OTHER SERVICES 623000 2483710 2483710 59865995 22794 16000 6794 237102 409866 117436 119666 119666 PRIOR YEAR INCOME 900003 489468 489468 CUSTODIAL SERVICES 900003 288257 288257 MANAGEMENT SERVICES 900003 186702 186702 52685 52685 1017112 61555690 59881995 1143572 863176 863176 475719 393909 81810 763822 763822 33154293 31818311 1190266 145716 1008904 932331 69907 6666 4611980 4238226 348332 25422 3678849 3399340 255102 24407 92215 42480 49606 129 91287 4135 87139 13 566535 447218 111637 7680 1458233 905817 471555 80861 195869 189718 5498 653 985543 918862 63079 3602 137400 136407 629 364 475838 431880 40578 3380 1704916 1589014 107513 8389 1185399 1093392 81819 10188 FOOD & HOUSEHOLD 1281770 1281201 568 1 VEHICLE EXPENSE 1010176 996897 12463 816 REPAIRS & MAINTENANCE 996411 922212 68659 5540 SUPPLIES 699329 698484 841 4 681128 510093 167982 3053 56118792 51419194 4290904 408694 X 7732092 16716428 995140 906413 8777486 7700149 599352 320840 237111 54945541 31879136 21371586 23066405 1304064 935601 10 671459 41100570 50233566 6646202 6673850 74473 17998 12084000 10993068 685348 729178 1941476 4477869 7941155 7941155 2129037 4364670 31501691 35197788 X 9307250 15035778 291629 9598879 15035778 41100570 50233566 X 5436898 1 X false true X true false X 608221 674004 301890 428979 530123 2543217 50578275 51381813 53786511 55142784 59881995 270771378 592165 601211 921526 828844 1254214 4197960 51778661 52657028 55009927 56400607 61666332 277512555 277512555 -644 6794 6150 -644 6794 6150 51778661 52657028 55009927 56399963 61673126 277518705 1.00000 1.00000 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true 6787837 5150990 3721349 8217477 true X 3546814 3546814 44504478 27233201 17271277 112441 84708 27733 5284669 3335510 1949159 1497139 1225717 271422 23066405 FINANCING LEASE OBLIGATIONS 1849603 DEFERRED COMPENSATION PAYABLE 935601 RESERVE FOR RATE ADJUSTMENT 750000 DUE TO NYS OPWDD 714817 OPERATING LEASE LIABILITIES 647996 CAPITAL LEASE OBLIGATIONS 325360 DEFERRED BOND ISSUE COSTS -858707 4364670 X 64079520 2523830 2523830 61555690 61555690 57762185 1643393 1643393 56118792 56118792 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, 2021. 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, 2021, 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 3,622,009 INTRACOMPANY RENT ELIMINATION -50,000 INTRACOMPANY MGMT SVCS ELIMINATION -185,003 INTRACOMPANY DEBT FORGIVENESS -863,176 SCHEDULE D, PAGE 4, PART XII, LINE 2D EXPENSES PERTAINING TO AFFILIATE 2,741,572 INTRACOMPANY RENT ELIMINATION -50,000 INTRACOMPANY MGMT SVCS ELIMINATION -185,003 INTRACOMPANY DEBT FORGIVENESS -863,176 SCHEDULE D, PAGE 4, PART XIII RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENT - ACCOUNTING FOR LEASES (TOPIC 842): IN FEBRUARY 2016, THE FASB ISSUED ASU 2016-02, ACCOUNTING FOR LEASES (TOPIC 842), WHICH APPLIES A RIGHT-OF-USE (ROU) MODEL THAT REQUIRES A LESSEE TO RECORD, FOR ALL LEASES WITH A LEASE TERM OF MORE THAN 12 MONTHS, AN ASSET REPRESENTING ITS RIGHT TO USE THE UNDERLYING ASSET AND A LIABILITY TO MAKE LEASE PAYMENTS. FOR LEASES WITH A TERM OF 12 MONTHS OR LESS, A PRACTICAL EXPEDIENT IS AVAILABLE WHEREBY A LESSEE MAY ELECT, BY CLASS OF UNDERLYING ASSET, NOT TO RECOGNIZE A ROU ASSET OR LEASE LIABILITY. AT INCEPTION, LESSEES MUST CLASSIFY ALL LEASES AS EITHER FINANCE OR OPERATING BASED ON FIVE CRITERIA. BALANCE SHEET RECOGNITION OF FINANCE AND OPERATING LEASES IS SIMILAR, BUT THE PATTERN OF EXPENSE RECOGNITION IN THE INCOME STATEMENT, AS WELL AS THE EFFECT ON THE STATEMENT OF CASH FLOWS, DIFFER DEPENDING ON THE LEASE CLASSIFICATION. IN ADDITION, LESSEES AND LESSORS ARE REQUIRED TO PROVIDE CERTAIN QUALITATIVE AND QUANTITATIVE DISCLOSURES TO ENABLE USERS OF PARENT COMPANY FINANCIAL STATEMENTS TO ASSESS THE AMOUNT, TIMING, AND UNCERTAINTY OF CASH FLOWS ARISING FROM LEASES. THE AMENDMENTS ARE EFFECTIVE FOR FISCAL YEARS BEGINNING AFTER DECEMBER 15, 2019 FOR NOT-FOR-PROFIT ENTITIES WITH CONDUIT DEBT. EFFECTIVE JULY 1, 2020, LW ADOPTED ASU 2016-02 FOLLOWING THE MODIFIED RETROSPECTIVE METHOD OF APPLICATION. LW LEASES CERTAIN VEHICLES AND EQUIPMENT UNDER FINANCE AND OPERATING LEASES. LEASES ARE CLASSIFIED AS EITHER FINANCE OR OPERATING LEASES BASED ON THE UNDERLYING TERMS OF THE AGREEMENT AND CERTAIN CRITERIA, SUCH AS THE TERM OF THE LEASE RELATIVE TO THE USEFUL LIFE OF THE ASSET AND THE TOTAL LEASE PAYMENTS TO BE MADE AS COMPARED TO THE FAIR VALUE OF THE ASSET, AMONGST OTHER CRITERIA. FINANCE LEASES RESULT IN AN ACCOUNTING TREATMENT SIMILAR TO AN ACQUISITION OF THE ASSET. FOR LEASES WITH INITIAL TERMS GREATER THAN A YEAR (OR INITIALLY, GREATER THAN ONE YEAR REMAINING UNDER THE LEASE AT THE DATE OF ADOPTION OF ASU 2016-02), LW RECORDS THE RELATED RIGHT-OF-USE ASSETS AND LIABILITIES AT THE PRESENT VALUE OF THE LEASE PAYMENTS TO BE PAID OVER THE LIFE OF THE RELATED LEASE. LW'S LEASES MAY INCLUDE VARIABLE LEASE PAYMENTS AND RENEWAL OPTIONS. VARIABLE LEASE PAYMENTS ARE EXCLUDED FROM THE AMOUNTS USED TO DETERMINE THE RIGHT-OF-USE ASSETS AND LIABILITIES UNLESS THE VARIABLE LEASE PAYMENTS DEPEND ON AN INDEX OR RATE OR ARE IN SUBSTANCE FIXED PAYMENTS. LEASE PAYMENTS RELATED TO PERIODS SUBJECT TO RENEWAL OPTIONS ARE ALSO EXCLUDED FROM THE AMOUNTS USED TO DETERMINE THE RIGHT-OF-USE ASSETS AND LIABILITIES UNLESS LW IS REASONABLY CERTAIN TO EXERCISE THE OPTION TO EXTEND THE LEASE. THE PRESENT VALUE OF LEASE PAYMENTS IS CALCULATED BY UTILIZING THE DISCOUNT RATE STATED IN THE LEASE, WHEN READILY DETERMINABLE. FOR LEASES FOR WHICH THIS RATE IS NOT READILY AVAILABLE, LW HAS ELECTED TO USE A RISK-FREE DISCOUNT RATE DETERMINED USING A PERIOD COMPARABLE WITH THAT OF THE LEASE TERM. LW HAS MADE AN ACCOUNTING POLICY ELECTION NOT TO SEPARATE LEASE COMPONENTS FROM NONLEASE COMPONENTS IN CONTRACTS WHEN DETERMINING ITS LEASE PAYMENTS FOR ALL OF ITS ASSET CLASSES, AS PERMITTED BY ASU 2016-02. AS SUCH, LW ACCOUNTS FOR THE APPLICABLE NONLEASE COMPONENTS TOGETHER WITH THE RELATED LEASE COMPONENTS WHEN DETERMINING THE RIGHT-OFUSE ASSETS AND LIABILITIES. LW HAS MADE AN ACCOUNTING POLICY ELECTION NOT TO RECORD LEASES WITH AN INITIAL TERM OF LESS THAN A YEAR AS RIGHT-OF-USE ASSETS AND LIABILITIES. ANNUAL GOLF & T 267133 104061 163072 280 87675 2500 3199 LIFE'S WORC TOG 243945 179104 64841 23782 3 135890 126701 9189 646968 409866 237102 280 87675 2500 26981 117436 119666 false THE FAMILY CENTER FOR AUTISM INC 1501 FRANKLIN AVE GARDEN CITY NY 11530 460975573 501C3 863176 CASH DEBT FORGIVEN OPERATIONS SUPPORT 1 X X X X X X true true false false false false false false false JANET KOCH CEO (THROUGH 3/2022) 310189 55000 31583 20528 30949 448249 MARY RAFFERTY-CASTRO COO (THROUGH 8/2020) 145865 250 218844 11144 21988 398091 146578 MATTHEW P ZEBATTO INTERIM CEO / AED FR 151138 13552 5203 38987 208880 JOHN PFEIFER ASST EX DIR PROGRAM 155769 8464 5096 31219 200548 LYNETTE GARCIA SR. DIR. QUALITY MGT 132308 4003 7689 29298 173298 JESSICA COLON DIRECTOR NURSING 119339 9441 3676 3940 29023 165419 NICOLETTA FARANDA SR. DIR. DAY & EMPL. 122640 442 1485 6681 28584 159832 JENNY ANTONY CFO 137039 5000 5683 8541 592 156855 SCHEDULE J, PAGE 1, PART I, LINE 4 MARY RAFFERTY-CASTRO 70,962 146,578 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 SUFFOLK COUNTY 2012C-2 86476RBM5 2012-07-26 1380000 REFINANCE LONG-TERM DEBT false false false C NASSAU COUNTY SERIES 2014C-1 2014-06-30 1643000 RENOVATE FCA BUILDINGS false false false D TOWN OF HEMPSTEAD LOCAL DEVELOP COR 424682DE9 2012-07-26 10630000 REFINANCE LONG-TERM DEBT AND PURCHASE BUILDING false false false A 2012 true false true true B 2012 true false true true C 2015 false false true true D 2014 true 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 SUFFOLK COUNTY 2012C-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 A DASNY IAC SERIES 2017 A-1 146000293 64990CE64 2017-08-24 3885000 false false true A 2017 false false true true A false false false false false false false A false false false false false false false false false A false 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 1,006,451 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. THE REVENUE 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, 2021 AND 2020, DEFERRED BOND ISSUANCE COSTS OF 858,707 AND 1,016,541 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 IS REPORTED ON LINE 24. FORM 990, PART XI, LINE 9 ROUNDING 1 THE FAMILY CENTER FOR AUTISM INC 1517 FRANKLIN AVE GARDEN CITY NY 11530 460975573 AUTISM NY 501C3 10 LIFES WORC LIFE'S WORC INC true false true 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 1067039 DIRECT COST THE FAMILY CENTER FOR AUTISM Q 185003 MANAGEMENT SERVICES THE FAMILY CENTER FOR AUTISM B 863176 FORGIVENESS INTERCO. DEBT