2022-11-01T10:58:31-05:00 2021-12-31 390859910 BAKER TILLY US LLP ONE PENN PLAZA SUITE 3000 NEW YORK NY 10119 990 2021-01-01 116042250 ADULTS AND CHILDREN WITH LEARNING AND DEVELOPMENTAL DISABILITIES INC ADUL 5168220028 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 ROBERT CIATTO PRESIDENT/CEO 5168220028 2022-10-19 1 ROBERT CIATTO XXX-XX-XXXX PATRICK YU CPA P00675982 2126976900 X 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z ROBERT CIATTO 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 86500995 0 X WWW.ACLD.ORG X 1957 NY PROVIDE CHILDREN & ADULTS WITH DEVELOPMENTAL DISABILITIES OPPORTUNITIES TO PURSUE ENVIABLE LIVES. 18 18 1538 18 0 0 2427089 884028 81813848 82062488 353780 789670 3205622 1360684 87800339 85096870 0 0 0 0 65037574 63426539 0 0 4485 20297693 21114956 85335267 84541495 2465072 555375 85302098 86914648 53699890 54705907 31602208 32208741 X ACLD'S MISSION IS TO PROVIDE OPPORTUNITIES FOR CHILDREN AND ADULTS WITH AUTISM, LEARNING AND DEVELOPMENTAL DISABILITIES TO PURSUE ENVIABLE LIVES, PROMOTE INDEPENDENCE AND FOSTER SUPPORTIVE RELATIONSHIPS WITHIN THE COMMUNITY. 0 0 50686124 56112806 RESIDENTIAL SERVICES: IN 2021, ACLD OPERATED 46 COMMUNITY-BASED RESIDENCES AND 35 APARTMENT SITES IN NASSAU AND SUFFOLK COUNTIES, AND 2 SUPPORTIVE IRAS. BEYOND THE COMFORTS OF HOME, THESE RESIDENTIAL PROGRAMS PROVIDE 412 ADULTS WITH THE COUNSELING, TRAINING AND SUPPORT SERVICES WHICH ENABLE MEN AND WOMEN WITH DIFFERENT ABILITIES TO WORK AND LIVE AS PART OF THE GREATER LONG ISLAND COMMUNITY.THE SUPERVISED INDIVIDUALIZED RESIDENTIAL ALTERNATIVE PROGRAM PROVIDES 24-HOUR SUPERVISED LIVING OPPORTUNITIES THROUGHOUT NASSAU AND SUFFOLK COUNTIES. PEOPLE WITHIN THIS PROGRAM ARE PROVIDED WITH STRUCTURED DAILY LIVING SUPPORT WHICH ENHANCES THEIR GROWTH AND DEVELOPMENT, AND THEY ARE ENCOURAGED, GUIDED AND SUPPORTED AS THEY WORK, TRAVEL AND INTERACT WITHIN THEIR COMMUNITIES.THE SUPPORTIVE INDIVIDUAL RESIDENTIAL ALTERNATIVE PROGRAM PROVIDES INDEPENDENT APARTMENT LIVING FOR ADULTS, INCLUDING TWO SUPPORTIVE IRAS. APARTMENTS ARE LOCATED THROUGHOUT NASSAU AND SUFFOLK COUNTIES. PEOPLE EITHER SHARE OR LIVE ALONE IN AN APARTMENT IN THE COMMUNITY AND ARE PROVIDED SUPPORT STAFF BASED ON THEIR INDIVIDUAL NEEDS. 12673798 13461168 DAY HABILITATION: IN 2021, 482 MEN AND WOMEN TURN TO ACLD FOR DAY SERVICES DESIGNED TO FOSTER INDEPENDENCE, INDIVIDUALIZATION, COMMUNITY INTEGRATION AND PRODUCTIVITY. ACLD PROGRAMS SUCH AS CHOICES, BRIDGES, OASIS DAY HABILITATION AND PROGRAM WITHOUT WALLS EMPHASIZE COMMUNITY-BASED TRAINING THROUGH EDUCATIONAL, SOCIAL/RECREATIONAL AND VOLUNTEER OPPORTUNITIES. BRIDGES AND OASIS ARE DESIGNED TO PROMOTE INDEPENDENCE, INTEGRATION AND PRODUCTIVITY THROUGH A WIDE RANGE OF VOLUNTEER WORK EXPERIENCES IN THE COMMUNITY. FOUR HUB SITES ARE SITUATED IN LOCAL NEIGHBORHOODS ALLOWING EASY COMMUNITY ACCESS. PROGRAM WITHOUT WALLS OFFERS THE SAME OPPORTUNITIES AS COMMUNITY-BASED DAY HABILITATION, FOCUSING ON INDIVIDUALS WHO BENEFIT FROM SMALLER SETTINGS. IN ADDITION, THE GOLDEN OPPORTUNITIES PROGRAM IS DESIGNED SPECIFICALLY TO ADDRESS THE NEEDS OF THOSE WITH DISABILITIES AS THEY AGE, WHILE THE CONNECTIONS PROGRAM TARGETS PEOPLE WHO HAVE BEEN DIAGNOSED WITH AUTISM SPECTRUM DISORDER OR HAVE SIMILAR STRENGTHS AND CHALLENGES. B.L.U.E. (BALANCE, LIVING, UNLIMITED, EXPLORATION) IS A DAY PROGRAM DESIGNED FOR ADULTS WITH AUTISM, WHICH OPENED IN THE FALL OF 2021. IN ALL, DAY SERVICES ARE OFFERED AT EIGHT LOCATIONS IN NASSAU AND SUFFOLK COUNTIES.THE SUPPLEMENTAL GROUP DAY HABILITATION PROGRAM, STRIVE, IS AVAILABLE ON WEEKENDS TO ADULTS WITH DEVELOPMENTAL DISABILITIES LIVING AT HOME, FAMILY CARE OR WITHIN A SUPPORTED LIVING APARTMENT PROGRAM. STRIVE OFFERS OPPORTUNITIES FOR PEOPLE TO VOLUNTEER, PARTICIPATE IN COMMUNITY INTEGRATION ACTIVITIES AND DEVELOP PEER GROUPS. ACLD PROVIDES TRANSPORTATION TO AND FROM THE STRIVE PROGRAM. 8506147 9304511 CHILDREN'S SERVICES: ACLD PROVIDES CHILDREN'S SERVICES AT TWO LOCATIONS IN BAY SHORE. THE ALAN AND ELLEN SPIEGEL CHILDREN'S CENTER IS HOME TO ACLD'S PRESCHOOL AND RECREATION PROGRAM. OFFERINGS AT THE CENTER INCLUDE FULL-DAY CLASSES FOR 48 PRESCHOOLERS WITH DEVELOPMENTAL DISABILITIES IN A 8:1:2 AND 10:1:2 CLASS RATIO. IN ADDITION, IT IS HOME TO A SUMMER CAMP FOR SCHOOL-AGE CHILDREN WITH DISABILITIES, OPERATED IN CONJUNCTION WITH THE GREAT SOUTH BAY YMCA, WITH THE SUPPORT OF A GRANT FROM NEW YORK STATE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES (OPWDD). KRAMER LEARNING CENTER PROVIDES COMPREHENSIVE DIAGNOSTIC, EDUCATIONAL AND THERAPEUTIC SERVICES TO PRESCHOOLERS WITH DEVELOPMENTAL DISABILITIES. THE PROGRAM OFFERED AT THIS SITE INCLUDES FULL-DAY CLASSES FOR 106 PRESCHOOLERS IN EITHER AN 8:1:2 OR 10:1:2 CLASS RATIO. THIS SITE ALSO OFFERS EVALUATION AND CLINICAL SERVICES (SPEECH, PHYSICAL AND OCCUPATIONAL THERAPIES) TO CHILDREN NOT ENROLLED IN OUR PRESCHOOL CLASSES. 4954067 3505798 VOCATIONAL SERVICES: AT THE GAIL AND DON MITZNER ADULT SERVICES PAVILION, ACLD'S VOCATIONAL SERVICES PROGRAM PROVIDED JOB ASSESSMENT, JOB DEVELOPMENT, TRAVEL TRAINING, ON-SITE JOB COACHING, SCHOOL CONSULTATION AND SITUATIONAL ASSESSMENT SERVICES FOR MORE THAN 313 MEN AND WOMEN WITH DISABILITIES. IN 2021, ACLD BEGAN THE PREVOCATIONAL SERVICES PROGRAM, WHICH FOCUSES ON PREPARING PARTICIPANTS TO DEVELOP SKILLS AND CAPABILITIES THAT EMPLOYERS ARE CURRENTLY LOOKING FOR SO ONE CAN EASILY TRANSITION TO A JOB AND LEARN THE SPECIFIC POSITION IN TRAINING OR IN A SHORT TIME FRAME UPON HIRE.ACLD OPERATES ONE OF LONG ISLAND'S LARGEST SUPPORTED EMPLOYMENT PROGRAMS, WORKING WITH HIGHLY MOTIVATED AND QUALIFIED JOB-SEEKERS AND EMPLOYEES AND MATCHING THEM WITH AN APPROPRIATE JOB OPPORTUNITY AT ONE OF MORE THAN 108 COMPANIES THROUGHOUT NASSAU AND SUFFOLK COUNTIES WHO HIRE PEOPLE WITH DISABILITIES. ACLD HAS CONTRACTED WITH NYSID (NEW YORK STATE INDUSTRIES FOR THE DISABLED, INC.) SINCE 2016. THE CONTRACT INCLUDES THE HUNTINGTON DEPARTMENT OF MOTOR VEHICLES, THE DEPARTMENT OF HOMELAND SECURITY IN BAY SHORE AND BOCES IN COMMACK. IN ADDITION, ACLD BUSINESS SERVICES CLEANS JOHN'S CRAZY SOCKS, DASH, CHARLES EVANS CENTER IN BETHPAGE AND GLEN COVE, AND HOPE FOR YOUTH IN AMITYVILLE AND BELLMORE. REWEARABLE PROGRAM: REWEARABLE IS A CLOTHING RECYCLING PROGRAM COMMITTED TO HELPING PEOPLE WITH DEVELOPMENTAL DISABILITIES PURSUE ENVIABLE LIVES THROUGH SUSTAINABLE EMPLOYMENT. REWEARABLE HAS AN INTEGRATED WORKFORCE WHICH, FROM SCHEDULING PICKUPS TO SORTING AND BALING THE CLOTHING, ENSURES WORKERS ARE BUILDING VOCATIONAL SKILLS IN A WORK ENVIRONMENT.FAMILY SUPPORT SERVICES: THE FAMILY SUPPORT SERVICES PROGRAM PROVIDES INFORMATION, REFERRALS, LIFE PLANNING ASSISTANCE AND TRANSITION PLANNING AWARENESS TO PEOPLE WITH DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES TO HELP THEM SEEK SERVICES WHICH WILL ENHANCE THEIR LIVES. IN ADDITION, IN-HOME RESPITE SERVICES ARE AVAILABLE THROUGH THIS PROGRAM TO FAMILIES OF CHILDREN OR ADULTS WITH DEVELOPMENTAL DISABILITIES WHO ARE LIVING AT HOME. ACLD PROVIDES INFORMATION AND REFERRAL SERVICES TO THOUSANDS OF FAMILIES THROUGHOUT LONG ISLAND EACH YEAR. RESPITE: ACLD OFFERS IN-HOME RESPITE TO ADULTS AND CHILDREN AND SITE-BASED RESPITE TO ADULTS AT AN ACLD FACILITY. ACLD SUPPORTS 40 INDIVIDUALS THROUGH IN-HOME RESPITE SERVICES AND 8 THROUGH SITE-BASED RESPITE SERVICES. ACLD OFFERS AN IN-HOME RESPITE VOUCHER REIMBURSEMENT PROGRAM THROUGH A GRANT FROM OPWDD. THIS PROGRAM IS AVAILABLE TO PEOPLE WITHOUT MEDICAID TO HIRE THEIR OWN RESPITE COUNSELOR AND BE REIMBURSED UP TO $1,000 PER YEAR. THIS VOUCHER REIMBURSEMENT PROGRAM CAN SUPPORT A MAXIMUM OF SIX INDIVIDUALS ANNUALLY.ADMINISTRATIVE SERVICES: ACLD PROVIDES GENERAL AND ADMINISTRATIVE SERVICES TO CHARLES EVANS CENTER, INC. (CEC), A COMMUNITY PARTNER THAT IS SEPARATELY INCORPORATED AND AN UNRELATED ORGANIZATION. CEC IS A FEDERALLY QUALIFIED HEALTH CENTER (FQHC), LICENSED UNDER ARTICLE 28 OF THE PUBLIC HEALTH LAW. IN 2015, CEC ENTERED INTO AN ADMINISTRATIVE SERVICES AGREEMENT WITH ACLD TO PROVIDE ADMINISTRATIVE AND SUPPORT SERVICES INCLUDING, BUT NOT LIMITED TO FINANCE, PAYROLL, HUMAN RESOURCES AND IT. IN ADDITION TO THE ADMINISTRATIVE SERVICE AGREEMENT, CEC LEASES OFFICE SPACE IN BETHPAGE AND HAUPPAUGE FROM ACLD WITH PAYMENTS EQUAL TO THE PRINCIPAL AND INTEREST DUE ON A PORTION OF THOSE CERTAIN NASSAU COUNTY LOCAL ECONOMIC ASSISTANCE CORPORATION REVENUE BONDS, SERIES 2011 AND BUILDING OPERATING COSTS, ATTRIBUTABLE TO THE PREMISES. HEALTH SERVICES: ACLD PROVIDES OCCUPATIONAL, SPEECH AND PHYSICAL THERAPY, ALONG WITH SOCIAL WORK SERVICES, THROUGH THE ARTICLE 16 CLINIC.IPSIDD, INDEPENDENT PRACTITIONER SERVICES FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES, IS AN ENHANCED FEE SCHEDULE FOR EXISTING CLINICAL SERVICES PROVIDED UNDER THE MEDICAID STATE PLAN. CLINICAL SERVICES THAT CAN BE FUNDED THROUGH IPSIDD ARE OCCUPATIONAL THERAPY, PHYSICAL THERAPY, SPEECH, PSYCHOLOGY AND SOCIAL WORK. THE SERVICES PROVIDED ARE NOT DELIVERED AS PART OF AN INDIVIDUAL'S RESIDENTIAL AND/OR DAY HABILITATION PLAN. CLINICAL SERVICES FUNDED THROUGH IPSIDD CAN BE DELIVERED IN IRAS, COMMUNITY RESIDENCES, FAMILY CARE HOMES CERTIFIED BY OPWDD, PRIVATE RESIDENCES, CERTIFIED DAY HABILITATION PROGRAMS AND PRE-VOCATIONAL PROGRAMS. 4954067 3505798 76820136 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 72 0 1538 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X KIM LEONARD 5168220028 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 JOSEPH J ORTEGO PRESIDENT 1.00 0.00 X X 0 0 0 RICHARD BREUNINGER 1ST VICE PRESIDENT 1.00 0.00 X X 0 0 0 REBECCA KOOPER SECRETARY 1.00 0.00 X X 0 0 0 EDWARD MURPHY TREASURER 1.00 1.00 X X 0 0 0 MEGAN GARDNER BOARD MEMBER 1.00 0.00 X 0 0 0 ELLEN ALEXANDER BOARD MEMBER 1.00 0.00 X 0 0 0 DR ANNE EMMERSON BOARD MEMBER 1.00 0.00 X 0 0 0 ERNEST GONZALEZ BOARD MEMBER 1.00 0.00 X 0 0 0 MERYL JACKELOW BOARD MEMBER 1.00 0.00 X 0 0 0 DONALD MITZNER BOARD MEMBER 1.00 0.00 X 0 0 0 DORIS SHAW BOARD MEMBER 1.00 0.00 X 0 0 0 ELLEN SPIEGEL BOARD MEMBER 1.00 0.00 X 0 0 0 SHARON CIMINO BOARD MEMBER 1.00 0.00 X 0 0 0 CARYN PINCUS BOARD MEMBER 1.00 0.00 X 0 0 0 HONORABLE NORMAN ST GEORGE BOARD MEMBER 1.00 0.00 X 0 0 0 JEFFREY TAYLOR BOARD MEMBER 1.00 0.00 X 0 0 0 DAVID LEVER BOARD MEMBER 1.00 0.00 X 0 0 0 GAIL HAMLIN BOARD MEMBER 1.00 0.00 X 0 0 0 ROBERT JOHN CIATTO EXECUTIVE DIRECTOR 35.00 1.00 X 376915 0 105305 KIM ANNE LEONARD CFO 35.00 1.00 X 178136 0 42061 ANNE MARIE SIME SENIOR DIRECTOR OF ADULT SERVICES 35.00 0.00 X 188873 0 7563 GERARD F DIMURO SENIOR DIRECTOR OF ADMINISTRATION 35.00 0.00 X 183931 0 8141 JEAN J FRANCOIS DIRECT SUPPORT PROFESSIONAL 40.00 0.00 X 143178 0 15932 SANDI MICHELE HOFFMAN CONTROLLER 35.00 0.00 X 135824 0 35508 DAWN IRENE MAHONEY DIRECTOR OF FINANCE 35.00 0.00 X 134752 0 35489 RICHARD CHARLES VAN DYKE DIRECTOR OF BUSINESS OPERATIONS 35.00 0.00 X 152431 0 6542 ROBERT C GOLDSMITH STRATEGIC ADVISOR 20.00 1.00 X 693468 0 4672 2187508 0 261213 35 1 1 0 SANDBAR BUILDERS LLC 27 GLADSTONE AVENUE WEST ISLIP NY 11795 CONSTRUCTION 2349268 ACCESS STAFFING LLC PO BOX 823473 PHILADELPHIA PA 191823473 TEMP DIRECT CARE & NURSING STAFF 791391 AXION LLC PO BOX 202056 DALLAS TX 753202056 TEMP DIRECT CARE STAFF 489862 FUSION ARCHITECTURE ONE FAIRCHILD CT STE 130 PLAINVIEW NY 11803 ARCHITECT 354165 MORITT HOCK & HAMROFF LLP 400 GARDEN CITY PLAZA GARDEN CITY NY 11530 LEGAL 200050 7 9572 99158 706695 68603 884028 MEDICAID 624100 64301139 64301139 PROGRAM SERVICE REVENUE 624100 17354069 17354069 CLIENT FEES 624100 407280 407280 82062488 24225 24225 1372785 796785 1372785 31340 0 765445 765445 765445 MNGEMNT FEES/RENT CHARLES EVANS 624100 1120013 1120013 REWEARABLES 624100 77556 77556 OBG, FDTN & NSMC MGMT. FEE 624100 75655 75655 87460 40611 46849 1360684 85096870 83376323 0 836519 1096801 1096801 50211764 46537442 3671019 3303 905173 834927 70155 91 7461126 6907594 552990 542 3751675 3459002 292423 250 211841 6938 204903 146000 13500 132500 5426 2759 2667 2752658 2368427 384231 544166 469227 74904 35 2884116 2838399 45696 21 600304 595542 4762 42656 29896 12752 8 1701978 1686897 15076 5 3971874 3729726 242073 75 1253896 1070228 183649 19 CLIENT EXPENSE 2113651 2113651 REPAIRS AND MAINTENANCE 1782362 1342440 439865 57 CONSUMABLE SUPPLIES 1414686 1405231 9452 3 EQUIPMENT PURCHASE 757057 706290 50762 5 932285 702020 230194 71 84541495 76820136 7716874 4485 2768684 1782979 5121279 11520374 4522 250 10622714 9106273 1173360 935045 89393658 39928306 50324633 49465352 1386000 50000 50000 13850906 14054375 85302098 86914648 9149767 10148537 14195463 13024752 459035 376042 22896240 23319399 6999385 7837177 53699890 54705907 X 29907232 30538280 1694976 1670461 31602208 32208741 85302098 86914648 X 555375 51158 X 0 1 X 1 1 1 X 774293 575865 588802 2427089 884028 5250077 75768555 83288288 87244416 81813848 82062488 410177595 76542848 83864153 87833218 84240937 82946516 415427672 14000 10137 5000 29137 0 14000 10137 5000 29137 415398535 40141 45126 87190 29652 24225 226334 40141 45126 87190 29652 24225 226334 1203323 1371147 1149095 3205622 1360684 8289871 77786312 85280426 89069503 87476211 84331425 423943877 0.97980 0.97950 0.00050 0.00060 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2017 AMOUNT: $ 210,824. 2018 AMOUNT: $ 11,135. 2019 AMOUNT: $ 8,889. 2020 AMOUNT: $ 1,197. 2021 AMOUNT: $ 13,138. MNGEMNT FEES/RENT CHARLES EVANS - 2017 AMOUNT: $ 865,666. 2018 AMOUNT: $ 880,724. 2019 AMOUNT: $ 922,174. 2020 AMOUNT: $ 1,121,938. 2021 AMOUNT: $ 1,120,013. FOUNDATION NSMC MGMT FEE - 2017 AMOUNT: $ 44,569. 2018 AMOUNT: $ 41,868. 2019 AMOUNT: $ 60,005. 2020 AMOUNT: $ 85,407. 2021 AMOUNT: $ 75,655. REWEARABLE - 2017 AMOUNT: $ 50,352. 2018 AMOUNT: $ 85,613. 2019 AMOUNT: $ 70,539. 2020 AMOUNT: $ 54,813. 2021 AMOUNT: $ 77,556. COMMUNITY TRUST A B ADMIN FEES - 2017 AMOUNT: $ 31,912. 2018 AMOUNT: $ 43,676. 2019 AMOUNT: $ 33,666. 2020 AMOUNT: $ 40,534. 2021 AMOUNT: $ 39,514. DEVELOPERS FEES - 2018 AMOUNT: $ 308,131. 2020 AMOUNT: $ 1,867,265. OTHER MANAGEMENT SERVICES - 2019 AMOUNT: $ 53,822. 2020 AMOUNT: $ 34,468. 2021 AMOUNT: $ 34,808. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 5426 0 0 0 5426 0 PART II-B, LINE 1: ADULTS AND CHILDREN WITH LEARNING AND DEVELOPMENTAL DISABILITIES, INC. IS A MEMBER OF THE LONG ISLAND COALITION FOR YOUNG CHILDREN WITH SPECIAL NEEDS, INC. AND THE INTERAGENCY COUNCIL OF DEVELOPMENTAL DISABILITIES AGENCIES, INC. A PORTION OF THE MEMBERSHIP DUES PAID TO THESE ORGANIZATIONS IS EARMARKED FOR GOVERNMENT RELATIONS REPRESENTATION. 0 1 X 262400 4000 258400 270400 8000 262400 278400 8000 270400 286400 8000 278400 294400 8000 286400 0.00000 1.00000 0.00000 0 0 15658966 15658966 60193863 30353606 29840257 1399307 1135458 263849 12141522 8439242 3702280 49465352 DUE FROM CHARLES EVANS CENTER 124710 DUE FROM AFFILIATE 1187771 CASH HELD AS AGENT 376042 ASSETS HELD FOR A SPECIFIC PURPOSE 2229317 SECURITY DEPOSITS 164871 CONSTRUCTIONS IN PROGRESS 9149721 INTERST IN RECIPIENT ORGANIZATION NET ASSETS 821943 14054375 DUE TO GOVERNMENT AGENCIES 5033279 DEFERRED COMPENSATION PAYABLE 2772090 INTEREST RATE SWAP LIABILITY 31808 7837177 X 85509170 401746 401746 85107424 -10554 -10554 85096870 84902637 10554 10554 84892083 -350588 -350588 84541495 PART IV, LINE 2B: ACLD PROVIDES CUSTODIANSHIP FOR RESIDENTS WHO, DUE TO THEIR DISABILITIES, ARE UNABLE TO MAINTAIN THEIR OWN BANK ACCOUNTS AND MANAGE THEIR FINANCES PROPERLY. PART V, LINE 4: PERMANENT ENDOWMENT FUNDS ARE RESTRICTED TO INVESTMENTS IN PERPETUITY; THE INCOME IS EXPENDABLE AT THE DISCRETION OF ACLD WITHIN THE PROGRAMS SPECIFIED BY THE DONORS. PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES RECOGNITION THRESHOLDS THAT MUST BE MET BEFORE A TAX POSITION IS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS AND PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE, AND TRANSITION. UNDER ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AN ENTITY MAY ONLY RECOGNIZE OR CONTINUE TO RECOGNIZE TAX POSITIONS THAT MEET A "MORE-LIKELY-THAN-NOT" THRESHOLD. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN (457B/F PLANS) 350,588. UNREALIZED GAIN ON INTEREST RATE SWAP 51,158. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS -10,554. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 10,554. PART XII, LINE 4B - OTHER ADJUSTMENTS: UNREALIZED GAIN (457B/F PLANS) -350,588. X X X X X 1 1 0 0 0 0 0 1 0 ROBERT C GOLDSMITH STRATEGIC ADVISOR 271052 0 0 0 422416 0 2707 0 1965 0 698140 0 0 0 ROBERT JOHN CIATTO EXECUTIVE DIRECTOR 371019 0 0 0 5896 0 76086 0 29219 0 482220 0 0 0 KIM ANNE LEONARD CFO 177882 0 0 0 254 0 7369 0 34692 0 220197 0 0 0 ANNE MARIE SIME SENIOR DIRECTOR OF ADULT SERVICES 188484 0 0 0 389 0 7222 0 341 0 196436 0 0 0 GERARD F DIMURO SENIOR DIRECTOR OF ADMINISTRATION 183229 0 0 0 702 0 7176 0 965 0 192072 0 0 0 SANDI MICHELE HOFFMAN CONTROLLER 133537 0 1800 0 487 0 5329 0 30179 0 171332 0 0 0 DAWN IRENE MAHONEY DIRECTOR OF FINANCE 133091 0 1400 0 261 0 5310 0 30179 0 170241 0 0 0 JEAN J FRANCOIS DIRECT SUPPORT PROFESSIONAL 142178 0 1000 0 0 0 3408 0 12524 0 159110 0 0 0 RICHARD CHARLES VAN DYKE DIRECTOR OF BUSINESS OPERATIONS 150690 0 1200 0 541 0 5577 0 965 0 158973 0 0 0 PART I, LINE 3 THE EXECUTIVE DIRECTOR HAS A WRITTEN EMPLOYMENT CONTRACT IN PLACE. THE ORGANIZATION USES A CONSULTING FIRM WITH EXPERTISE IN HUMAN SERVICES AGENCIES. THE COMPENSATION ANALYSIS INCLUDES A COMPENSATION SURVEY BASED UPON THE COMPENSATION AND FRINGE BENEFITS PAID TO EXECUTIVES OF COMPARABLE ORGANIZATIONS. THE EXECUTIVE DIRECTOR, ASSISTANT EXECUTIVE DIRECTOR AND CFO POSITIONS ARE ANALYZED. THE RESULTS OF THIS COMPENSATION ANALYSIS ARE PRESENTED TO THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS, WHO REVIEWS THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND TO ENSURE COMPLIANCE WITH THE DUE DILIGENCE AND REASONABLENESS GUIDELINES AS OUTLINED IN IRC 4958 AND BEST PRACTICES. THE COMPENSATION DECISIONS ARE RATIFIED BY THE BOARD OF DIRECTORS BEFORE BECOMING EFFECTIVE. PART I, LINES 4A-B SCH J, PART I, ITEM 4(A): THE BOARD MAINTAINED AN AGREEMENT WITH ITS RETIRED EXECUTIVE DIRECTOR, ROBERT GOLDSMITH, TO PROVIDE SERVICES TO THE AGENCY FOLLOWING HIS RETIREMENT. IN DECEMBER 2021, THE BOARD AND MR. GOLDSMITH AGREED TO AN EARLY TERMINATION OF THE SERVICE RELATIONSHIP IN EXCHANGE FOR AN AGREED-UPON SEVERANCE PAYMENT OF $322,200. SCH J, PART I, ITEM 4(B): ROBERT CIATTO RECEIVED A CONTRIBUTION OF $41,941. THIS AMOUNT REPRESENTS A CONTRIBUTION MADE ON BEHALF OF THE EXECUTIVE DIRECTOR TO A SUPPLEMENTAL RETIREMENT PLAN, OR "SERP". THIS BENEFIT IS SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE. PART I, LINE 7 SCH J, PART I, ITEM 7. SEE ABOVE DESCRIPTION TO ITEM 4(A). THIRTY STAFF RECEIVED NON-FIXED PAYMENTS IN THE FORM OF BONUSES FOR THE YEAR ENDED 12/31/21 WHICH WERE APPROVED BY THE BOARD OF DIRECTORS. SCH J, PART II, COLUMN (B)(III) (MR. GOLDSMITH) SEE ABOVE DESCRIPTION TO ITEM 4(A). A NASSAU COUNTY LOCAL ECONOMIC ASSISTANCE CORP 63166LAA9 2014-11-12 11995000 CONSTRUCTION OF HEALTH SVCS CTR, RENO 807/837 BLDGS 0 0 0 B NASSAU COUNTY LOCAL ECONOMIC ASSISTANCE CORP 63166LAN1 2012-09-24 6685000 REFINANCE 00, 02 & 03 BONDS, AND 6 VNB LOANS; BUILD ONE IRA IN BETHPAGE, NY 1 0 0 C SUFFOLK COUNTY ECONOMIC DEVELOPMENT CORP 86476RBZ6 2012-09-24 4615000 REFINANCE 99, 00 & 02 BONDS AND BUILD CHILDREN'S CENTER IN BAYSHORE, NY 0 0 0 A 305000 12358528 69418 333845 11374543 275722 2013 0 0 1 1 B 6696728 178847 1441290 5038183 2014 0 1 0 1 C 4637765 128724 4023091 485950 2014 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 0 1 0 0 0 0 1 C 0 0 0 1 0 0 0 0 1 A 0 B 0 C 0 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: NASSAU COUNTY LOCAL ECONOMIC ASSISTANCE CORP DATE THE REBATE COMPUTATION WAS PERFORMED: 12/31/2017 ISSUER NAME: NASSAU COUNTY LOCAL ECONOMIC ASSISTANCE CORP DATE THE REBATE COMPUTATION WAS PERFORMED: 12/31/2016 ISSUER NAME: SUFFOLK COUNTY ECONOMIC DEVELOPMENT CORP DATE THE REBATE COMPUTATION WAS PERFORMED: 12/31/2017 IN PART II, LINE 3: IN PART II, LINE 3, THE TOTAL PROCEEDS OF ISSUE FOR ALL OF THE BONDS LISTED DIFFER FROM THE RESPECTIVE ISSUE AMOUNTS LISTED IN PART I, COLUMN E BECAUSE OF INVESTMENT EARNINGS. FORM 990, PART VI, SECTION B, LINE 11B A DETAILED REVIEW OF THE FORM 990 IS PERFORMED BY THE CONTROLLER AND CFO. ADDITIONALLY, THE CFO REVIEWS/PRESENTS TO THE FINANCE AND AUDIT COMMITTEE IN A FORMAL PRESENTATION ABOUT THE FILING. FINALLY, COPIES OF THE COMPLETE FORM 990 ARE MADE AVAILABLE TO THE ENTIRE BOARD OF DIRECTORS EMAIL PRIOR TO THE DATE OF THE FILING. FORM 990, PART VI, SECTION B, LINE 12C THROUGH AN ANNUAL MONITORING PROCESS, THE CORPORATE COMPLIANCE OFFICER ENSURES THAT OFFICERS, DIRECTORS AND KEY EMPLOYEES HAVE COMPLETED AN ANNUAL CONFLICT OF INTEREST STATEMENT. IF ACLD DISCOVERS AN UNDISCLOSED CONFLICT OF INTEREST OR UNDISCLOSED POSSIBLE CONFLICT OF INTEREST, THE BOARD SHALL CONDUCT A REVIEW OF THE TRANSACTION TO DETERMINE WHETHER AN ACTUAL CONFLICT OF INTEREST EXISTS THAT SHOULD HAVE BEEN DISCLOSED AND THEN, DETERMINE WHAT ACTION TO TAKE WITH RESPECT TO THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR HAS A WRITTEN EMPLOYMENT CONTRACT IN PLACE. THE ORGANIZATION USES A CONSULTING FIRM WITH EXPERTISE IN HUMAN SERVICES AGENCIES. THE COMPENSATION ANALYSIS INCLUDES A COMPENSATION SURVEY BASED UPON THE COMPENSATION AND FRINGE BENEFITS PAID TO EXECUTIVES OF COMPARABLE ORGANIZATIONS. THE EXECUTIVE DIRECTOR, ASSISTANT EXECUTIVE DIRECTOR AND CFO POSITIONS ARE ANALYZED. THE RESULTS OF THIS COMPENSATION ANALYSIS ARE PRESENTED TO THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS, WHO REVIEWS THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND TO ENSURE COMPLIANCE WITH THE DUE DILIGENCE AND REASONABLENESS GUIDELINES AS OUTLINED IN IRC 4958 AND BEST PRACTICES. THE COMPENSATION DECISIONS ARE RATIFIED BY THE BOARD OF DIRECTORS BEFORE BECOMING EFFECTIVE. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF ACLD'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION AT OUR MAIN OFFICE OR UPON REQUEST. FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON INTEREST RATE SWAP 51,158. OYSTER BAY GARDENS MEMBER LLC 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 824536052 WAS ESTABLISHED TO CONSTRUCT, DEVELOP & OPERATE AFFORDABLE HOUSING NY 76 1751 ACLD INC ACLD FOUNDATION INC 807 SOUTH OYSTER BAY RD BETHPAGE NY 11714 812018946 TO SUPPORT ACTIVITIES OF ACLD, INC NY 501(C)(3) LINE 12A, I ACLD INC 1 NASSAU SUFFOLK MEDICAL CARE PC 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 813781245 MEDICAL SERVICES NY ACLD INC C 185786 35625 1.00000 1 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 ACLD FOUNDATION INC C 99158 BOOK ACLD FOUNDATION INC M 781677 BOOK ACLD FOUNDATION INC N 92652 BOOK ACLD FOUNDATION INC O 216940 BOOK ACLD FOUNDATION INC Q 279010 BOOK NASSAU SUFFOLK MEDICAL CARE PC O 158069 BOOK NASSAU SUFFOLK MEDICAL CARE PC Q 121791 BOOK