2022-11-14T11:15:45-06:00 2021-12-31 410746749 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE SUITE 400 PLYMOUTH MEETING PA 19462 990 2021-01-01 202313022 NEW YORK CENTER FOR LIVING INC NEWY 2127128800 226 EAST 52ND STREET NEW YORK NY 10022 PAMELA ALVICH CHIEF EXECUTIVE OFFICER 2127128800 2022-11-11 1 PAMELA ALVICH 999009999 WILLIAM A LOUGHERY P01603932 2156433900 2022-11-11 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z PAMELA ALVICH 226 EAST 52ND STREET NEW YORK NY 10022 5438958 0 X WWW.CENTERFORLIVING.ORG X 2005 NY OUTPATIENT TREATMENT CENTER PROVIDING A CONTINUUM OF SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES 5 5 37 5 0 0 252000 238500 1190817 2833553 1631397 2366905 0 0 3074214 5438958 0 0 0 0 2206702 2553961 0 0 167617 2132541 4242842 4339243 6796803 -1265029 -1357845 71196510 69198768 532720 393560 70663790 68805208 X TO CREATE AND OPERATE AN ABSTINENCE-BASED OUTPATIENT TREATMENT FACILITY AND RELATED ABSTINENCE-BASED TREATMENT PROGRAMS AROUND SUBSTANCE USE AND CO-OCCURRING DISORDERS FOR ADOLESCENTS AND YOUNG ADULTS AND TO PROVIDE SUPPORTIVE COUNSELING TO THEIR FAMILY MEMBERS. 0 0 4583528 0 2833553 THE NEW YORK CENTER FOR LIVING (NYCFL) IS AN OUTPATIENT TREATMENT CENTER PROVIDING A CONTINUUM OF SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES AND COMMITTED TO THE HIGHEST STANDARDS OF CLINICAL PRACTICE. NYCFL PROVIDES INDIVIDUAL, GROUP, AND FAMILY TREATMENT WITH ADOLESCENTS, YOUNG ADULTS, YOUNG PROFESSIONALS AND THEIR FAMILIES. CONTINUED ON SCHEDULE O.IN 2021, THE PROGRAM RESPONDED TO HUNDREDS OF INQUIRIES FROM INDIVIDUALS AND FAMILIES AND PROVIDED COMPREHENSIVE CLINICAL ASSESSMENTS WITH MORE THAN 170 INDIVIDUALS AND FAMILIES, ADMITTED NEARLY 120 NEW CLIENTS DURING THE YEAR, AND SERVED AN AVERAGE CENSUS OF MORE THAN 50 CLIENTS PER MONTH. NYCFL'S MANY ACCOMPLISHMENTS INCLUDE: THE EXPANDED TELEMEDICINE SERVICES AND HYBRID IOP PROGRAMMING, ENABLING US TO REMAIN OPERATIONAL THROUGHOUT THE PANDEMIC; THE PROGRAM PROVIDED EXTENDED ASSESSMENT AND INTERVENTION, PREPARING CLIENTS AND FAMILIES FOR IOP CARE; INCREASED OUTPATIENT PROGRAMS FOR COLLEGE-BOUND CLIENTS, YOUNG ADULTS, AND YOUNG PROFESSIONALS; AND PROVIDED PROFESSIONAL DEVELOPMENT TO INCREASE CLINICAL CAPACITY AND SERVICES. NYCFL'S INCREASED VISIBILITY HAS ALLOWED US TO RAISE AWARENESS ABOUT SUBSTANCE USE IN THE LAY AND PROFESSIONAL COMMUNITIES, STRENGTHEN PROVIDER EXPERTISE IN THE FIELD, AND EXPAND THE CENTER'S IMPACT AND REACH. 4583528 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 24 0 37 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 NY X DR PETER CHERNACK CHIEF OPERATING OFFICER 2127128800 226 EAST 52ND STREET NEW YORK NY 10022 X DR AUDREY FRESHMAN EXECUTIVE DIR/CHIEF CLINICAL OFFICER 35.00 X 330000 0 8700 MARIA ALIKAKOS MEDICAL DIRECTOR 35.00 X 159673 0 0 JOHN RONALD MCATEER DIRECTOR OF YOUNG ADULT SERVICES 35.00 X 101041 0 16566 ELAINE DOLAN DIRECTOR OF ADMISSIONS 35.00 X 112102 0 4216 RICHARD BRIGANDI DIRECTOR OF FINANCE TO MAR 2021 35.00 X 98077 0 18126 CHIANG SHENG JOHNNY KUO CHIEF OPERATING OFFICER TO JUL 2021 35.00 X 115335 0 384 JONATHAN BUCHSBAYEW CLINICAL DIRECTOR 35.00 X 101076 0 1059 DR ROSS BROWER TRUSTEE 2.00 X 0 0 0 JOHN LATOURETTE TRUSTEE 2.00 X 0 0 0 ELIZABETH R KABLER CHAIRMAN/PRESIDENT 2.00 X X 0 0 0 FRANCESCA CAMPBELL SECRETARY 2.00 X X 0 0 0 SHARON ULLMAN TREASURER 2.00 X X 0 0 0 1017304 0 49051 6 0 1 0 DILWORTH PAXSON LLP 1500 MARKET STREET SUITE 3500E PHILADELPHIA PA 191022101 SEE SCHEDULE O 974172 YOUR PART-TIME CONTROLLER LLC PO BOX 1209 MOUNT LAUREL NJ 080547209 CONTROLLER AND ACCOUNTING SERVICES 165208 2 238500 238500 CLIENT FEES 623320 2833553 2833553 2833553 2366905 2366905 5438958 2833553 0 2366905 X 614576 409869 195608 9099 1573185 871066 598972 103147 11562 7200 3390 972 169074 99607 60252 9215 185564 108729 67242 9593 231765 231765 182284 182284 408833 408833 1593820 1534743 52037 7040 127955 127955 113281 68219 39702 5360 59014 38252 18170 2592 158879 93094 57572 8213 22625 22625 192492 112789 69752 9951 162993 129497 33424 72 BAD DEBT EXPENSE 922852 922852 REPAIRS & MAINTENANCE 45703 26779 16561 2363 PROGRAM SUPPLIES 10252 10252 RECRUITMENT 5784 5784 4310 4310 6796803 4583528 2045658 167617 4855 711 6964105 2532172 251248 45381 92474 8212181 3126167 5151121 5086014 50865106 52027615 8165942 9208534 71196510 69198768 246028 393560 286692 532720 393560 X 63772213 11403664 6891577 57401544 70663790 68805208 71196510 69198768 -1357845 -513831 13094 0 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 57010574 9861496 3345057 63527013 49606376 9029732 1625534 57010574 45462138 6044238 1900000 49606376 49786710 -2436269 1888303 45462138 46192615 5450964 1856869 49786710 0.09765 0.75396 0.14839 0 0 1000000 1000000 5902495 1947483 3955012 1056360 1000931 55429 253326 177753 75573 5086014 ALTERNATIVE INVESTMENTS 9208534 F 9208534 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 6763270 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 INVESTMENTS 2445264 0 0 0 0 0 0 9208534 0 9208534 0 0 0 0 0 0 PART III ACCOUNTING METHOD: X 1 1 X X X X X 1 0 0 0 0 0 0 1 0 DR AUDREY FRESHMAN EXECUTIVE DIR/CHIEF CLINICAL OFFICER 300000 0 30000 0 0 0 8700 0 0 0 338700 0 0 0 MARIA ALIKAKOS MEDICAL DIRECTOR 159673 0 0 0 0 0 0 0 0 0 159673 0 0 0 PART I, LINE 1A DR. FRESHMAN'S CONTRACT ALLOWS FOR A TRAVEL AND HOUSING STIPEND OF UP TO $20,000. THE 2021 EXPENSE WAS PAID IN 2022 AND WILL BE REPORTED ON THE 2022 SCHEDULE J, PART II, COLUMN (B)(III). PART I, LINE 4A RICHARD BRIGANDI, DIRECTOR OF FINANCE TO MARCH 2021, WAS PAID $58,846 OF SEVERANCE IN 2021. CHIANG SHENG JOHNNY KUO, CHIEF OPERATING OFFICER TO JULY 2021, WAS PAID $88,462 OF SEVERANCE IN 2021. THESE AMOUNTS ARE INCLUDED IN THE AMOUNT REPORTED IN FORM 990, PART VI, SECTION A, LINE 1, COLUMN D. PART I, LINE 7 DR. FRESHMAN'S WAS PAID A DISCRETIONARY BONUS AS DETERMINED BY THE BOARD BASED ON THEIR EVALUATION OF HER PERFORMANCE. THIS AMOUNT IS REPORTED ON SCHEDULE J, PART II, COLUMN (B)(II). FORM 990, PART VI, SECTION A, LINE 2 ELIZABETH R. KABLER (CHAIRMAN/PRESIDENT) AND JOHN LATOURETTE (TRUSTEE) HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY ACTIVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE CHIEF OPERATING OFFICER, CHIEF EXECUTIVE OFFICER, AND THE BOARD OF TRUSTEES' AUDIT COMMITTEE REVIEW AND APPROVE THE DRAFT. A COPY OF THE RETURN IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ALL TRUSTEES, MEMBERS OF COMMITTEES, OFFICERS, AND EMPLOYEES HOLDING A SENIOR MANAGEMENT POSITION. POTENTIAL CONFLICTS ARE REPORTED TO THE CHAIR OF THE BOARD OF TRUSTEES, WHO WILL DETERMINE IF A CONFLICT EXISTS. IF A CONFLICT OF INTEREST EXISTS, THEN THE CENTER PERSON INVOLVED SHALL NOT PARTICIPATE IN ANY DECISION TO PROCEED OR NOT TO PROCEED WITH THE TRANSACTION. ADDITIONAL SCRUTINY SHALL BE APPLIED UNDER SUCH CIRCUMSTANCES, AND THE CENTER SHALL FOLLOW SUCH PROCEDURES AS ARE NECESSARY OR APPROPRIATE TO ENSURE THAT THE TRANSACTION DOES NOT CONSTITUTE AN EXCESS BENEFIT TRANSACTION UNDER SECTION 4958 OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. EACH TRUSTEE, MEMBER OF A COMMITTEE (WITH POWERS DELEGATED TO IT BY THE BOARD OF TRUSTEES), OFFICER AND EMPLOYEE HOLDING A SENIOR MANAGEMENT POSITION SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: 1) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, 2) HAS READ AND UNDERSTANDS THE POLICY, AND 3) HAS AGREED WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 FORM 990, PART VI, SECTION B, LINE 15A: WHEN THE EXECUTIVE DIRECTOR WAS HIRED IN 2019, A FIRM WAS HIRED TO CONDUCT THE SEARCH AND RESEARCH COMPENSATION FOR THIS POSITION BY REVIEWING LIKE AGENCIES. THE COMPENSATION FOR THIS POSITION WAS APPROVED BY THE BOARD AND DOCUMENTED IN AN EMPLOYMENT CONTRACT. FORM 990, PART VI, SECTION B, LINE 15B: A CONSULTANT WAS HIRED TO REVIEW OVERALL SALARY RANGES OF ALL STAFF, INCLUDING THE CHIEF OPERATING OFFICER (COO), BY COMPARING LIKE POSITIONS IN SIMILAR AGENCIES. THE COO'S SALARY WAS APPROVED BY THE BOARD AND TIMELY DOCUMENTED IN A MEMO IN THE EMPLOYEE FILE. THE BOARD MEDICAL DIRECTOR'S SALARY WAS APPROVED BY THE BOARD, MEMORIALIZED IN AN OFFER LETTER, AND DOCUMENTED IN THE EMPLOYEE FILE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION B, LINE 1: THE TOTAL AMOUNT PAID TO DILWORTH PAXSON, LLP, AN INDEPENDENT CONTRACTOR EQUALED $974,172 AND REPRESENTS FEES PAID TO DILWORTH PAXSON FOR LEGAL SERVICES $140,275 AS WELL AS FEES THEN PAID FROM SUCH SUM BY DILWORTH PAXSON, LLP TO TWO UNRELATED THIRD PARTY SUBCONTRACTORS, THE TUCKER ADVISORY GROUP, INC. ($331,342) AND ASTERION, INC. ($502,555). DILWORTH PAXSON, LLP PROVIDED LEGAL SERVICES TO THE NEW YORK CENTER FOR LIVING IN THE AMOUNT OF $140,275 OUT OF THE TOTAL PAYMENT OF $974,172. IN ADDITION, DILWORTH ENGAGED THE TUCKER ADVISORY GROUP, INC., A PENNSYLVANIA CORPORATION WITH PRINCIPAL OFFICES AT 10 ROCK SPRING ROAD, CHESTER SPRINGS, PA 19425, AS A SUBCONTRACTOR TO PROVIDE CONSULTING SERVICES TO THE NEW YORK CENTER FOR LIVING. IN 2021, DILWORTH PAID $331,342 TO THE TUCKER ADVISORY GROUP. DILWORTH ALSO ENGAGED ASTERION, INC., A PENNSYLVANIA CORPORATION WITH PRINCIPAL OFFICES AT 1617 JFK BOULEVARD, SUITE 1040, PHILADELPHIA, PA 19103, AS A SUBCONTRACTOR TO PROVIDE CONSULTING SERVICES TO THE NEW YORK CENTER FOR LIVING. IN 2021, DILWORTH PAID $502,555 TO ASTERION, INC. FORM 990, PART IX, LINE 11G CONSULTANTS AND CONTRACTORS: PROGRAM SERVICE EXPENSES 1,534,743. MANAGEMENT AND GENERAL EXPENSES 52,037. FUNDRAISING EXPENSES 7,040. TOTAL EXPENSES 1,593,820.