2022-04-13T17:48:47-05:00 2021-06-30 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2020-07-01 132526022 LIFESPIRE INC % KEITH LEE CFO LIFE 2127410100 ONE WHITEHALL STREET 9TH FL NEW YORK NY 10004 Thomas Lydon CEO 2127410100 2022-04-12 true Thomas Lydon 999009999 Kristin Ruffini P00741491 2128858000 2020 2022-09-23 18:48:47Z Michael S Gross ONE WHITEHALL STREET 9TH FL NEW YORK NY 10004 78335877 false X WWW.LIFESPIRE.ORG X 1951 NY TO CHAMPION AND SUPPORT PEOPLE WHO HAVE INTELLECTUAL/DEVELOPMENTAL DISABILITIES TO REALIZE THEIR GOALS AND DREAMS. 8 8 1167 8 0 171790 248 97073975 78132462 226586 48769 679600 142041 98151951 78323520 0 0 0 0 56142303 51434612 0 0 0 40097322 34674767 96239625 86109379 1912326 -7785859 80597000 86539765 49478450 53883780 31118550 32655985 X LIFESPIRE, INC'S. MISSION IS TO CHAMPION AND SUPPORT PEOPLE WITH DEVELOPMENTAL/INTELLECTUAL DISABILITIES AND THEIR FAMILIES TO REALIZE THEIR GOALS AND DREAMS. THE AGENCY IS FUNDED THROUGH GOVERNMENT PROGRAMS, CONSUMER CONTRIBUTIONS AND GIFTS. IT IS THE AGENCY'S AIM TO PROVIDE INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES THE ASSISTANCE AND SUPPORT NECESSARY TO ACHIEVE A LEVEL OF FUNCTIONAL BEHAVIORS AND COGNITIVE SKILLS TO ENABLE THEM TO MAINTAIN THEMSELVES IN THEIR COMMUNITY IN THE MOST INTEGRATED AND INDEPENDENT MANNER POSSIBLE. false true 47081718 54148155 Residential Services - provide a variety of options, dependent upon the level of assistance needed by each individual. Each facility allows the highest degree of independence. Some of these options include: 1. Intermediate Care Facilities: Offer comprehensive professional residential services and care for adults with multiple disabilities. 2. Community Residences: Provide structured and supervised community living services. 3. Individualized Residential Alternatives: Innovative residential services individually designed for developmentally disabled adults whose needs may not be met by traditional services. 29450126 21706847 Waiver Services - offers choices for individualized treatment and training to people with deficits in self care and domestic and independent living skills. Some of these services are: 1. Community habilitation: an in-home trainer helps the individual in the privacy of his/her own home and community to acquire and improve skills in many areas. 2. Day Habilitation: Day programming which offers training in self-care, domestic, travel and independent living skills. It provides a unique opportunity to acquire skills in actual community sites. 3. Prevocational: Day programming which addresses the individual's vocational interests. It aims at providing opportunities for individuals with limited work related skills to participate in the appropriate tasks to enhance their ability to obtain integrated employment. 4. Waiver Respite: Waiver after-school respite programming offers recreation services to students, children and adults with development disabilities; ages 14-21 and over. It uses the combination of specialty instructors and community-based recreation, access top recreational activities in the community through the use of technology to enable them to enjoy leisure time parallel to their non-disabled peers. 1164748 992177 Article 16 Clinic-designed to meet the specific clinical needs of developmentally disabled individuals and to help sustain them in their communities. The clinic provides personal assessment and treatment by professional, fully-accredited practitioners. Some of the services currently provided include: psychological counseling, rehabilitation counseling, occupational therapy, nutrition, sexuality counseling, medical examinations and psychiatry. 2019488 1423224 79716080 true false false false false false false false false false true false false true 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 true true true true false false true 70 0 true 1167 true false false false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true true false NY X KEITH LEE CFO 2127410100 ONE WHITEHALL STREET NO 9TH FL NEW YORK NY 10004 X Thomas Lydon President / CEO 35.0 0.0 X 326907 0 23782 Keith Lee CFO Thru 8/28/20 35.0 0.0 X 202222 10000 11217 Leonard Powell Medical Director 35.0 0.0 X 177688 0 15854 Emilio Bonilla Chief Financial Officer 35.0 0.0 X 176390 0 8536 David Henry Chief Operating Officer 35.0 0.0 X 165672 0 8456 Rita Seychell Rehab Coord 35.0 0.0 X 147800 0 7940 James Normandy VP for Day & Community Service 35.0 0.0 X 137808 0 16339 Peter Valvo VP for IT 35.0 0.0 X 131301 0 22173 Howard Traub Director of Clinical Service 35.0 0.0 X 138029 0 14769 Michael S Gross Chairman 0.5 0.0 X X 0 0 0 Ellen Greene Vice Chair 0.5 0.0 X X 0 0 0 Suzanne Revell Treasurer 0.5 0.0 X X 0 0 0 Margaret Davino Board Memember 0.5 0.0 X 0 0 0 Jeffrey Goodman Board Memember 0.5 0.0 X 0 0 0 Ellen R Kozlowski Board Memember 0.5 0.0 X 0 0 0 Robert Krakow Board Memember 0.5 0.0 X 0 0 0 Audrey Lieberman Board Memember 0.5 0.0 X 0 0 0 1603817 10000 129066 24 false true false Bells Staffing Services Inc 90-50 Parsons Blvd Suite 207 JAMAICA NY 11432 Temp Staffing 2145866 United Staffing Solutions Inc 1385 Broadway 10th Floor NEW YORK NY 10018 Temp Staffing 912251 PearlCare Search Group LLC 1428 W Belmont Avenue Suite 1 CHICAGO IL 60657 Temp Staffing 624546 Global Communications Services Inc 1979 Marcus Avenue Suite 204 LAKE SUCCESS NY 11042 Temp Staffing 441226 Sheppard Mullin Richter Hampton 333 South Hope Street 43rd Fl LOS ANGELES CA 90071 Legal Services 423847 8 248 248 CLIENT PYMT LV EXP 531110 3598059 3598059 SUBCONTRACTORS WKSP 532000 1605 1605 PROGRAM SERVICE FEES 900099 74532798 74532798 78132462 61126 61126 0 0 0 0 0 12357 -12357 -12357 -12357 0 0 0 0 0 0 0 0 0 RETROACTIVE RATE ADJUSTMENTS 120133 120133 MISCELLANEOUS 21908 17808 4100 142041 78323520 78270403 52869 0 0 0 0 777768 777768 0 39028116 37371190 1656926 0 717332 672449 44883 6331247 6018101 313146 4580149 4293574 286575 0 593664 47638 546026 0 0 0 0 4779000 4705260 73740 4892 3136 1756 2643015 2237927 405088 1603521 897452 706069 0 10029075 9357787 671288 5600233 5573897 26336 0 48644 22272 26372 460404 449948 10456 0 2213991 2051101 162890 1556338 1165803 390535 FOOD 1380549 1380549 REPAIRS AND MAINTENANCE 1361044 1202822 158222 OPWDD ANN FAC TAX ASSESSMENT 911019 911019 MEDICAL SUPPLIES 359158 348143 11015 1130220 1006012 124208 86109379 79716080 6393299 0 36803683 30762802 3674145 4378745 0 0 19107348 15072641 0 0 0 0 0 0 0 0 785432 258411 55885035 38906616 16823762 16978419 502452 508400 0 0 0 0 0 0 2900178 18580347 80597000 86539765 20573062 9465643 0 0 2064608 7078347 11251429 10142902 0 0 0 0 0 30000 0 0 15589351 27166888 49478450 53883780 X 31060020 32597405 58530 58580 31118550 32655985 80597000 86539765 X -7785859 9323294 X X false true X true false X 5120 18861 296089 171790 248 492108 0 0 5120 18861 296089 171790 248 492108 0 492108 50086 60479 205870 226586 61126 604147 0 21914 4100 26014 1122269 486371025 0.43849 0.44390 X 4924267 4924267 32126544 24435037 7691507 9433532 8196295 1237237 4889777 3935869 953908 4510915 2339415 2171500 16978419 SECURITY DEPOSITS 517832 ROU ASSET - RE LEASES 17511887 PENSION ASSET 49542 DUE FROM RELATED PARTIES 501086 18580347 0 OBLIGATIONS UNDER CAPITAL LEASE 19166627 SELF-FUNDED INSURANCE LIABILITY 907094 LONG TERM HEALTH INSURANCE PAYABLE 7093167 27166888 X PART X, LINE 2: THE AGENCY WAS INCORPORATED IN THE STATE OF NEW YORK AND IS EXEMPT FROM FEDERAL, STATE AND LOCAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND, THEREFORE, MADE NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. IN ADDITION, THE AGENCY 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 FROM AN UNRELATED TRADE OF BUSINESS FOR THE YEAR ENDED JUNE 30, 2021. THE AGENCY IS REQUIRED TO 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 UPON EXAMINATION BY A TAXING AUTHORITY. THE AGENCY DO NOT BELIEVE THEY HAVE TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, HAVE NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE AGENCY HAVE FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE THEY ARE REQUIRED TO DO SO. ADDITIONALLY, THE AGENCY HAVE FILED IRS FORM 990 INFORMATION RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE SO REQUIRED. FOR THE YEAR ENDED JUNE 30, 2021, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE CONSOLIDATED STATEMENT OF ACTIVITIES. THE AGENCY ARE SUBJECT TO ROUTINE AUDITS BY A TAXING AUTHORITY. X X X X X X false false false false false false false false false Thomas Lydon President / CEO 300000 0 0 0 26907 0 0 0 23782 0 350689 0 0 0 Keith Lee CFO Thru 8/28/20 202222 0 0 10000 0 0 0 0 11217 0 213439 10000 0 0 Emilio Bonilla Chief Financial Officer 169068 0 0 0 7322 0 0 0 8536 0 184926 0 0 0 Leonard Powell Medical Director 177688 0 0 0 0 0 0 0 15854 0 193542 0 0 0 Rita Seychell Rehab Coord 147800 0 0 0 0 0 0 0 7940 0 155740 0 0 0 James Normandy VP for Day & Community Service 137808 0 0 0 0 0 0 0 16339 0 154147 0 0 0 David Henry Chief Operating Officer 165000 0 0 0 672 0 0 0 8456 0 174128 0 0 0 Howard Traub Director of Clinical Service 138029 0 0 0 0 0 0 0 14769 0 152798 0 0 0 Peter Valvo VP for IT 84357 0 0 0 46944 0 0 0 22173 0 153474 0 0 0 A DASNY Series 2010 A-1 146000293 649905T63 2010-06-30 5916484 Acquisition and/or Improvements false false true B DASNY Series 2011 A-1 146000293 649906HG2 2011-08-17 1827531 Acquisition and/or Improvements false false true C DASNY Series 2013 A-1 146000293 649907LJ9 2013-05-09 3491583 Acquisition and/or Improvements false false true D DASNY Series 2015 A-1 146000293 6499075C2 2015-02-11 3530813 Acquisition and/or Improvements false false true A 4181484 0 5916484 245000 0 0 118329 0 0 5553155 0 0 2009 false false true true B 1032531 0 1827531 89631 0 0 36550 0 0 1701350 0 0 2011 false false true true C 1006583 0 3491583 134300 0 0 69832 0 0 3287451 0 0 2012 true false true true D 2355813 0 3530813 292817 0 3167380 70616 0 0 0 0 0 2014 true true true true A false false false false 0 false false false true B false false false false 0 false false false true C false false false false 0 false false false true D false false false false 0 false false false true A false false false true false false 0 false 0 false true B false false false true false false 0 false 0 false true C false false false true false false 0 false 0 false true D false false false true false false 0 false 0 false true A true B true C true D true Form 990, Sch K, Part IV, Line 2c - DASNY Series 2010 A-1: Most recent rebate calculation was completed in 2020. Form 990, Sch K, Part IV, Line 2c - DASNY Series 2011 A-1: Most recent rebate calculation was completed in 2021. Form 990, Sch K, Part IV, Line 2c - DASNY Series 2013 A-1: Most recent rebate calculation was completed on June 8, 2018. Form 990, Sch K, Part IV, Line 2c - DASNY Series 2015 A-1: Most recent rebate calculation was completed in 2020. Form 990, Sch K, Part IV, Line 2c - DASNY Series 2016 A-1: Most recent rebate calculation was completed in 2021. Form 990, Sch K, Part IV, Line 2c - DASNY Series 2016 B-1 Most recent rebate calculation was completed in 2021. A DASNY Series 2016 A-1 146000293 64990BVQ3 2016-02-10 572551 Acquisition and/or Improvements false false true B DASNY Series 2016 B-1 146000293 64990CKJ9 2016-11-29 2663768 Acquisition and/or Improvements false false true C DASNY Series 2018 A-1 146000293 64990GFQ0 2018-08-15 1766127 Acquisition and/or Improvements false false true A 62551 0 572551 20427 0 0 11451 0 0 540673 0 0 2015 false false true true B 308768 0 2663768 94553 0 0 53275 0 0 2515940 0 0 2016 false false true true C 51127 0 1766127 55267 0 0 35323 0 0 1675537 0 0 2018 false false true true A false false false false 0 false false false true B false false false false 0 false false false true C false false false false 0 false false false true A false false false true false false 0 false 0 false true B false false false true false false 0 false 0 false true C false true false false false false 0 false 0 false true A true B true C true FORM 990, PART III, LINE 3: The Prevocational Day Program was closed on December 31, 2020. FORM 990, PART III, LINE 4D: Other programs include supported employment that provides job coaching and placements. Family Support which includes in-home behavior management, crisis intervention and assisted supports. Community habilitation that offers in-home and community training. TOTAL EXPENSES: $2,019,488, TOTAL GRANTS: $0, TOTAL REVENUE: $1,481,137 TOTAL EXPENSES: $2,019,488, TOTAL GRANTS: $0, TOTAL REVENUE: $1,481,137 FORM 990, PART VI, SECTION B, LINE 11B: THE EXECUTIVE BOARD WILL REVIEW AND APPROVE THE FINAL DRAFT OF THE FORM 990 AND THEN PRESENT IT TO THE FULL BOARD BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C: KEY EMPLOYEES AND BOARD MEMBERS SIGN THE COMPANY'S CONFLICT OF INTEREST POLICY AFFIRMING THAT THEY HAVE READ, UNDERSTAND AND AGREE TO COMPLY WITH THE CONFLICT OF INTEREST POLICY. THE POLICY IS REVIEWED AND SIGNED ONCE UPON JOINING THE COMPANY AND ANNUALLY. THE CFO REVIEWS THE SIGNED DOCUMENTS AND ANY POTENTIAL CONFLICT IS REFERRED TO THE VP FOR HR FOR ANY EMPLOYEES AND THE BOD PRESIDENT FOR ANY BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 15: FOR THE ORGANIZATION'S CEO, THE BOARD DID CONTACT OUTSIDE INDEPENDENT COMPANY AND/OR INDIVIDUAL TO COMPLETE A "COMPLETE ANALYSIS" OF SIMILAR NOT-FOR-PROFIT ORGANIZATIONS BOTH IN NEW YORK CITY AND IN LARGER METROPOLITAN AREAS. THE ANALYSIS TOOK INTO CONSIDERATION THE ANNUAL REVENUE OF THE ORGANIZATION AND ALL OTHER FORMS OF COMPENSATION. THEN, THE OUTSIDE INDEPENDENT COMPANY PROVIDED THE FINDINGS TO THE EXECUTIVE BOARD COMMITTEE WITH AN ACCEPTABLE RANGE OF ALL FORMS OF REIMBURSEMENT AND A SAFE HARBOR LETTER. ONCE THE EXECUTIVE BOARD COMMITTEE MADE THEIR DECISION, THE FULL BOARD WAS APPRAISED OF THE STUDY AND WAS GIVEN AN OPPORTUNITY TO VOICE THEIR CONCERNS/ISSUES. THEN, THE FULL BOARD VOTED FOR THE COMPENSATION PACKAGE. FOR OTHER TOP MANAGEMENT OR KEY EMPLOYEES, THE PROCESS IS MORE OR LESS THE SAME AS MENTIONED ABOVE EXCEPT THE CEO DID THE RESEARCH BY HIMSELF. HE USED DATA FROM SEVERAL SOURCES LIKE TAX RETURNS (FORM 990) OF SIMILAR SIZED ORGANIZATIONS, THE STUDY AND DOCUMENT COMPLETED BY THE MAJOR PROFESSIONAL GROUPS AND ALSO NOT-FOR-PROFIT PRESS. HE USED THESE DOCUMENTS TO ESTABLISH BENCHMARKS AND COMBINES THIS INFORMATION WITH A REVIEW OF THE PERSON'S GOALS FROM THE PREVIOUS YEAR (IF ANY) TO DETERMINE THE COMPENSATION OR INCREASE. AT THE BEGINNING OF EVERY FISCAL YEAR, WITH THE APPROVAL FROM THE BOARD PRESIDENT, AN INDEPENDENT CONSULTING FIRM (COMPENSATION CONSULTING CONSORTIUM FOR FISCAL YEAR 2021) IS ENGAGED TO CONDUCT A MARKET EXECUTIVE COMPENSATION STUDY FOR THE CEO AND CFO IN ORDER TO ENSURE COMPLIANCE WITH THE NEW YORK STATE EXECUTIVE ORDER 38 (EO-38). THE REPORT ISSUED BY CCC DETERMINED THAT THE COMPENSATION FOR THESE EXECUTIVES WERE BELOW THE 75TH PERCENTILE AS REQUIRED BY EO-38. THE REPORT IS PROVIDED TO MEMBERS OF THE BOARD'S PERSONNEL AND FINANCE COMMITTEE FOR REVIEW. DURING THE DECEMBER BOARD MEETING A MOTION IS PRESENTED AND APPROVED BY MEMBERS OF THE COMITTEE. THESE ACTIONS ARE MEMORILIZED IN THE DECEMBER BOARD OF DIRECTOR'S MINUTES. 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 OTHER THAN NET PERIODIC PENSION COSTS: PENSION RELATED CHANGE.............................. $ 9,071,751 POST-RETIREMENT HEALTH CARE BENEFIT CHANGE............ $ 251,543 _______________ $ 9,323,294 FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. MANHATTAN MANAGEMENT SOLUTIONS LLC ONE WHITEHALL STREET 9TH FL NEW YORK NY 10004 300510663 CONSULTING DE 14050 48559 LIFESPINC ACRMD RESIDENTIAL FACILITIES HOUSING DEV ONE WHITEHALL STREET 9TH FL NEW YORK NY 10004 132986204 HOUSING NY 501(C)(3) LINE 10 LIFESP INC true ACRMD COMMUNITY MENTAL RETARDATION SVCS ONE WHITEHALL STREET 9TH FL NEW YORK NY 10004 237139510 RE HOLDING CO NY 501(C)(3) LINE 10 LIFESPINC true LIFESPIRE SERVICES INCORPORATED ONE WHITEHALL STREET 9TH FL NEW YORK NY 10004 202476422 PUBLIC AWARE NY 501(C)(3) LINE 10 LIFESPINC true LIFESPIRE FOUNDATION ONE WHITEHALL STREET 9TH FL NEW YORK NY 10004 260256303 FUNDRAISING NY 501(C)(3) LINE 7 LIFESP SVCS true true false false false false false false false false false true false false false true true false false ACRMD COMMUNITY MENTAL RETARDATION Q 92081 COST