2022-11-01T14:12:34-07:00 2021-12-31 990 2021-01-01 111720254 NYSARC INC - NASSAU COUNTY CHAPTER NYSA 5166261000 189 Wheatley Road Brookville NY 11545 Saundra M Gumerove Esq President 5166261000 2022-11-01 1 11 0 AAL2 X X 2021 2022-09-23 18:48:47Z AHRC Nassau Stanfort J Perry 189 Wheatley Road Brookville NY 11545 147180298 0 1256 X www.ahrc.org X 1949 NY The mission of NYSARC INC. - NASSAU COUNTY CHAPTER ("AHRC-Nassau") is to empower people to live fulfilling lives together with family-friends-community. 20 20 1956 100 0 0 5159959 618583 120339744 116880806 3209605 9139737 221148 156646 128930456 126795772 0 0 0 0 95769018 92836734 0 0 414821 27058437 27211886 122827455 120048620 6103001 6747152 162870962 162532221 46387494 41057936 116483468 121474285 The mission of NYSARC INC. - NASSAU COUNTY CHAPTER ("AHRC-Nassau") is to empower people to live fulfilling lives together with family-friends-community. 0 0 68005797 0 69864775 Residential Services - AHRC-Nassau operates 135 permanent homes (Individual Residential Alternatives, or "IRA's") for approximately 630 individuals, which provide residential and related services for disabled persons capable of living and functioning in the community. The permanent homes consist of residential group housing and apartments. 34436949 0 39166918 Day Habilitation and Vocational Services - AHRC-Nassau operates 33 habilitation program sites that serve over 1,270 disabled persons with vocational, habilitation, evaluations, and educational training. Normal activities include participating in community services, teaching skills in daily living activities, or providing assistance for elderly individuals living in nursing homes. A large percentage of the individuals participating in the day habilitation and vocational programs are permanent residents of the 135 IRAs noted above. AHRC-Nassau also operates a vocational center program for disabled individuals which includes vocational training, production assembly work, and employment services in the community. 816630 0 801493 AHRC-Nassau provides community habilitation services to 144 disabled individuals residing at home with their guardians and/or siblings 365 days a year. 1319405 0 7047620 AHRC-Nassau also provided Employment Services for disabled individuals which included lawn maintenance and cleaning services. The revenue and expenses for this program totaled $1,471,941 and $1,168,111, 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 $147,171 and $151,294, respectively. Note that there was $54,673 of prior year income included in other revenue. Finally AHRC-Nassau charges management fees in the amount of $5,373,835 to organizations for which it provides services. 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. 1319405 0 7047620 104578781 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 53 0 1 1956 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 1 1 1 1 1 1 1 1 1 1 0 NY X Willard T Derr 5166261000 189 Wheatley Road Brookville NY 11545 Willard T Derr CFO See Schedule J Part III 35 0 X 966257 0 68229 Stanfort J Perry Exec Dir See Schedule J Part III 35 0 X 525460 0 125700 Christopher J O'Connor Associate Executive Director See Schedule J Part III 35 0 X 325418 0 84324 Barry R Donowitz Associate Executive Director See Schedule J Part III 35 0 X 275525 0 63398 Jeffrey Rizzo Director of Finance 35 0 X 177352 0 36799 Nicole L Uterano Ferrar Senior Director of Nursing 35 0 X 172149 0 37098 Robert White Senior Director of Human Resources 35 0 X 167112 0 35243 Shaun Weathers Senior Director of Residential Programs/Day Programs 35 0 X 162639 0 36254 Christine F Schulte Senior Director of Psychology 35 0 X 167174 0 14268 Anthony Daniels Director of Information Technology 35 0 X 150652 0 16604 Paul A Giordano President 8 0 X X 0 0 0 Saundra M Gumerove Esq First Vice President 8 0 X X 0 0 0 Jack Garofalo Vice President 8 0 X X 0 0 0 Thomas F Moore Vice President 8 0 X X 0 0 0 Martin B Boorstein Financial Secretary 8 0 X X 0 0 0 Rady Bruell Secretary 8 0 X X 0 0 0 Rose-Angela Marazita Assistant Secretary 8 0 X X 0 0 0 Rita AbiZeid Director 2 0 X 0 0 0 Susan T Broderick Director 2 0 X 0 0 0 Jessica Campbell Director 2 0 X 0 0 0 Josephine Connelly Director 2 0 X 0 0 0 Patricia Desiderio Director 2 0 X 0 0 0 Eileen Goggins Director 2 0 X 0 0 0 Kevin Miller Director 2 0 X 0 0 0 Dennis Novick Director 2 0 X 0 0 0 Thomas Rosicki Esq Director 2 0 X 0 0 0 Eric Segal Director 2 0 X 0 0 0 Dawn Tortora-Morici Director 2 0 X 0 0 0 Harriett Traversa Director 2 0 X 0 0 0 3089738 0 517917 33 0 1 0 Horseability PO BOX 410-1 Old Westbury NY 11568 Participant Recreation 210160 BDO PO Box 642743 Pittsburgh PA 152642743 Independent Auditing 208407 Gemco Restorations LLC 95 Hopper Street Westbury NY 11590 Repair and maintenance 194960 Builders Image Constructions 126-20 103rd Avenue Richmond Hill NY 11419 Repair and Maintenance 175280 4 0 39197 0 0 295690 283696 0 618583 Residential Services 623990 69864775 69864775 0 0 Day Habilitation Services 624310 37671752 37671752 0 0 Vocational Services 624310 1495166 1495166 0 0 Management Fees 561110 5373835 5373835 0 0 2475278 2475278 0 0 116880806 2494529 0 0 2494529 0 0 0 0 0 0 0 0 0 0 27029734 0 20384526 0 6645208 0 6645208 0 0 6645208 0 156646 0 0 156646 156646 126795772 116880806 0 9296383 2633206 198893 2434313 0 65144692 59971600 4988542 184550 2377065 2089217 281243 6605 14936685 13368315 1526112 42258 7745086 6905592 817761 21733 390267 1688 303873 84706 137807 26385 109266 2156 175099 175099 230805 230805 535947 288321 247626 3102280 2629919 443824 28537 41752 1259 40389 104 5923781 5100092 814174 9515 1449754 1346487 101246 2021 125515 83313 39738 2464 403575 403524 27 24 5249591 4587799 661028 764 3357893 3099828 253194 4871 Food for residents 1788230 1788230 0 0 Fees, Licenses, Permits 1092749 119578 970157 3014 Repair and Maintenance 671801 335532 324226 12043 Participant Incidentals 656887 648416 4244 4227 1878153 1584793 288131 5229 120048620 104578781 15055018 414821 1096169 6081300 17824798 12166408 75967 161326 16180824 17474614 0 0 0 0 5034456 2436334 39675189 26606567 12246652 13068622 79349940 92707106 8429224 4214612 22632932 14221899 162870962 162532221 16777479 15903968 29610015 25153968 46387494 41057936 X 114196775 118815081 2286693 2659204 116483468 121474285 162870962 162532221 X 6747152 2458277 0 0 0 -4214612 X 0 1 X 1 0 X 1025804 752593 702875 5159959 618583 8259814 1025804 752593 702875 5159959 618583 8259814 321496 7938318 1472603 1690081 1821480 2013991 2494529 9492684 450 2279 0 0 2729 266775 299532 227890 221148 156646 1171991 18927218 0.41941 0.45233 X Schedule A, Part II, Line 10 Other income primarily consists of non-recurring miscellaneous items. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 27164217 14895402 12268815 0 12510972 11711165 799807 0 0 0 0 13068622 Finance lease right-of-use assets, net 8126561 Assets held for specific purpose 3596796 Due from non-controlled affiliated organizations 1831613 Due from controlled affiliates 666929 14221899 Finance lease liability 7993023 Reserve for potential liabilities 11000000 Deferred compensation payable 3596796 Due to New York State OPWDD 1216400 Deferred employer Social Security tax 1347749 25153968 X 129023244 2458277 0 0 0 2458277 126564967 230805 0 230805 126795772 119817815 0 0 0 0 0 119817815 230805 0 230805 120048620 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 ASC 740 had no impact on AHRC Nassau consolidating financial statements. AHRC Nassau does not believe there are any material uncertain tax positions and, accordingly, it will recognize any liability for unrecognized tax benefits. AHRC Nassau has filed for and received income tax exemptions in the jurisdiction where it is required to do so. Additionally, AHRC Nassau has filed Internal Revenue Service (IRS) form 990, tax returns, as required, and all other applicable returns in jurisdictions where it is required. For the year ended December 31, 2021, there was no interest or penalties recorded or included in the consolidating statement of activities. AHRC Nassau is subject to routine audits by taxing authorities. As of December 31, 2021, AHRC Nassau was not subject to any examination by taxing authorities. X X X X X 0 1 0 0 0 0 0 1 0 Stanfort J Perry Exec Dir See Schedule J Part III 490409 0 0 0 35052 0 95612 0 30088 0 651161 0 0 0 Christopher J O'Connor Associate Executive Director See Schedule J Part III 293868 0 0 0 31550 0 72948 0 11376 0 409742 0 0 0 Willard T Derr CFO See Schedule J Part III 305188 0 0 0 661069 0 38141 0 30088 0 1034486 0 643230 0 Barry R Donowitz Associate Executive Director See Schedule J Part III 243238 0 0 0 32287 0 33310 0 30088 0 338923 0 0 0 Jeffrey Rizzo Director of Finance 175207 0 1000 0 1146 0 6453 0 30347 0 214153 0 0 0 Nicole L Uterano Ferrar Senior Director of Nursing 164369 0 1000 0 6780 0 6453 0 30645 0 209247 0 0 0 Robert White Senior Director of Human Resources 156594 0 1000 0 9518 0 5154 0 30088 0 202354 0 0 0 Shaun Weathers Senior Director of Residential Programs/Day Programs 152944 0 1000 0 8695 0 5907 0 30347 0 198893 0 0 0 Christine F Schulte Senior Director of Psychology 158767 0 1000 0 7406 0 5541 0 8726 0 181440 0 0 0 Anthony Daniels Director of Information Technology 148270 0 1000 0 1383 0 6901 0 9703 0 167257 0 0 0 Schedule J, Part I, Line 3 The Board of Directors of AHRC Nassau has a designated Compensation Committee which reviews, approves compensation, and which confirms reasonableness of compensation to its Executive Director, other officers and key employees. The Compensation Committee utilizes and retains for the organization's records, comparable industry data, employee tenure and skill evaluations and financial condition of the organization in establishing compensation policy. AHRC Nassau also engages an independent compensation consultant who provides a compensation study of salary and benefits reviewed by the AHRC Nassau Compensation Committee. Schedule J, Part I, Line 4 The Executive Director, the two Associate Executive Directors and Chief Financial Officer received contribution to a 457(f)-retirement plan in year 2021. 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 included in deferred compensation. The year 2021 employer contributions to the 457(f) plan were as follows: Executive Director $87,590, Associate Executive Director (C/O) $64,582, Associate Executive Director (B/D) $25,383 and the Chief Financial Officer $29,847. The Chief Financial Officer attained normal retirement age, as defined by the plan terms, in year 2021. The entirety of his account ($643,230) was distributed in year 2021 because of his attainment of normal retirement age while still employed. This distribution represents amounts contributed in many prior years; all such contributions in prior years were disclosed and reported as earned on prior Forms 990. Schedule J, Part I, Line 7 AHRC Nassau paid bonuses to six employees listed in this form 990, Part VII, Section A, which aggregated $6,000. Form 990, Part VI, Section A, Line 6 Nassau County Chapter ("AHRC-Nassau") is one of thirty-six 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 in good standing of AHRC-Nassau's governing body elect members of the Board of Directors at their annual 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 compensation of the officers and key employees 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 XI, Line 9 As of December 31, 2021, AHRC Nassau has an investment of $8,429,224 in a managed care organization (the MCO). The MCO was developed, together with four other chapters of The Arc New York, to provide a broad range of supports and services for people with developmental disabilities, in transition from a fee-for-service program model to a capitated, comprehensive care-management model. During 2021, the MCO experienced notable financial difficulties and the Chapter determined that it was no longer reasonable to expect full repayment of their investment. As such, a valuation allowance in the amount of $4,214,612 was recorded during the year ended December 31, 2021 to reduce the carrying value of the investment. The net carrying value of the investment at December 31, 2021 is $4,214,612. It is reasonably possible that the net carrying value of the investment can change in future periods. Mental Retardation Community Services of Nassau County Inc 189 Wheatley Road Brookville NY 11545 113533587 HUD Housing NY 501 c 3 10 NYSARC INC-NASSAU COUNTY CHAPTER 1 Mental Retardation Community Services of Nassau County Project II Inc 189 Wheatley Road Brookville NY 11545 202656477 HUD Housing NY 501 c 3 10 NYSARC INC-NASSAU COUNTY CHAPTER 1 Mental Retardation Community Services of Nassau County Project III Inc 189 Wheatley Road Brookville NY 11545 205382653 HUD Housing NY 501 c 3 10 NYSARC INC-NASSAU COUNTY CHAPTER 1 Mental Retardation Community Services of Nassau County Project IV Inc 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 1 1 0 1 Mental Retardation Community Services of Nassau County Inc p 106529 Actual cost Mental Retardation Community Services of Nassau County Project II Inc p 77540 Actual cost Mental Retardation Community Services of Nassau County Project III Inc p 115905 Actual cost Mental Retardation Community Services of Nassau County Project IV Inc p 79708 Actual cost