2021-05-11T10:37:56-05:00 2020-06-30 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2019-07-01 821897404 SCO FOUNDATION INC SCOF 5166711253 1 ALEXANDER PLACE GLEN COVE NY 115423745 STEPHEN G MACK EXEC. VP, FINANCE AND ADMIN 5166711253 2021-05-11 1 GARRETT M HIGGINS P00543209 9143818900 2021-05-10 2019 2022-09-23 18:48:47Z KEITH LITTLE 1 ALEXANDER PLACE GLEN COVE NY 115423745 26517692 0 X N/A X 2017 NY TO SUPPORT SCO FAMILY OF SERVICES ("SCO") A NEW YORK NOT-FOR-PROFIT CORPORATION. 5 5 0 5 0 0 878613 2792033 0 0 2373599 3634990 -135464 -51612 3116748 6375411 221022 3299628 0 0 0 0 64813 45519 49576 863454 819653 1149289 4164800 1967459 2210611 62929069 65406265 380015 1669954 62549054 63736311 X THE PURPOSES OF THE CORPORATION ARE TO SOLICIT CONTRIBUTIONS, RECEIVE BEQUESTS MADE TO SCO FAMILY OF SERVICES ("SCO") A NEW YORK NOT-FOR-PROFIT CORPORATION, APPLY FOR, RECEIVE AND ADMINISTER GRANTS, AND HOLD AND DISBURSE FUNDS, IN EACH CASE EXCLUSIVELY FOR THE BENEFIT AND SUPPORT OF SCO AND SCO ENTITIES. 0 0 4023245 3299628 SCO FOUNDATION, INC. WILL ENGAGE IN FUNDRAISING AND ASSET MANAGEMENT ACTIVITIES ON BEHALF OF SCO FAMILY OF SERVICES. THE FOUNDATION'S PURPOSE IS TO SOLICIT CONTRIBUTIONS, RECEIVE BEQUESTS MADE TO SCO FAMILY OF SERVICES, APPLY FOR, RECEIVE AND ADMINISTER GRANTS, AND HOLD AND DISBURSE FUNDS, IN EACH CASE EXCLUSIVELY FOR THE BENEFIT AND SUPPORT OF THE SCO FAMILY OF SERVICES. 4023245 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 5 5 0 1 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X X STEPHEN MACK 5166711253 1 ALEXANDER PLACE GLEN COVE NY 115423745 KEITH LITTLE PRESIDENT & CEO 1.75 65.00 X 0 309052 34433 STEPHEN MACK EXEC. VP, FINANCE AND ADMIN 1.75 65.00 X 0 244815 9035 LEE VANCE CHAIR 1.75 8.00 X X 0 0 0 KELLY L WILLIAMS TREASURER 1.75 4.00 X X 0 0 0 EDWARD STACK ASST. SECRETARY 1.75 4.00 X X 0 0 0 MARY PAT THORNTON SECRETARY 1.75 1.00 X X 0 0 0 GUY MOSZKOWSKI MEMBER 1.75 1.00 X 0 0 0 0 553867 43468 0 0 1 0 0 168410 885216 1738407 55077 2792033 4042947 4042947 19593674 20001631 -407957 -407957 -407957 89038 168410 140650 -51612 -51612 6375411 0 0 3583378 1913928 1913928 1385700 1385700 603310 603310 45519 45519 44894 44894 49229 28888 19460 881 65433 46443 18473 517 24712 17366 7105 241 2770 2666 99 5 1058 811 247 15991 14918 1022 51 PROGRAM ACTIVITIES 6470 4612 43 1815 RECRUITING AND STAFF DE 5266 4086 634 546 FOOD 465 464 1 REPAIRS AND MAINTENANCE 55 53 2 4164800 4023245 91979 49576 122419 895199 634376 695008 84808 69291 40488 62087466 63706279 62929069 65406265 73225 380015 1596729 380015 1669954 X 62357101 63328157 191953 408154 62549054 63736311 62929069 65406265 2210611 -1023354 0 X X 0 1 X 1 0 X X X 1 SCO FAMILY OF SERVICES 112777066 7 1 1913928 0 1 1913928 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART I, LINE 12, COLUMN VI: SCO FOUNDATION, INC. WAS FORMED ON MAY 22, 2017 TO SERVE AS A SUPPORTING ORGANIZATION FOR SCO FAMILY OF SERVICES (THE "SUPPORTED ORGANIZATION"), A SOCIAL SERVICE ORGANIZATION HEADQUARTERED IN GLEN COVE, NEW YORK. SCO FOUNDATION, INC. WILL ENGAGE IN FUNDRAISING AND ASSET MANAGEMENT ACTIVITIES ON BEHALF OF THE SUPPORTED ORGANIZATION. SPECIFICALLY, THE ORGANIZATION'S CERTIFICATE OF INCORPORATION INDICATES THAT ITS PURPOSE IS TO SOLICIT CONTRIBUTIONS, RECEIVE BEQUESTS MADE TO THE SUPPORTED ORGANIZATION, APPLY FOR, RECEIVE AND ADMINISTER GRANTS, AND HOLD AND DISBURSE FUNDS, IN EACH CASE EXCLUSIVELY FOR THE BENEFIT AND SUPPORT OF THE SUPPORTED ORGANIZATION. THE SUPPORTED ORGANIZATION TRANSFERED A SIGNIFICANT PORTION OF ITS INVESTMENT PORTFOLIO TO THE SCO FOUNDATION, INC. IN FISCAL YEAR 2018. THE FOUNDATION WILL MANAGE THIS PORTFOLIO AND MAKE CONTRIBUTIONS TO THE SUPPORTED ORGANIZATION AS NECESSARY FOR THE SUPPORTED ORGANIZATION TO CARRY OUT ITS PURPOSES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO SCO FAMILY OF SERVICES 1596729 1596729 X 251247666 -1023354 248477741 247454387 3793279 44894 2537238 2582132 6375411 263843709 262261041 262261041 1582668 44894 2537238 2582132 4164800 PART X, LINE 2: SCO FOUNDATION DOES NOT BELIEVE THEY HAVE TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, THEY HAVE NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. SCO FOUNDATION HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE THEY ARE REQUIRED TO DO SO. ADDITIONALLY, SCO FOUNDATION FILES IRS FORM 990 INFORMATION RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE SO REQUIRED. FOR THE YEARS ENDED JUNE 30, 2020 AND 2019, NO INTEREST OR PENALTIES WERE RECORDED OR INCLUDED IN THE CONSOLIDATED STATEMENT OF ACTIVITIES. SCO FOUNDATION IS SUBJECT TO ROUTINE EXAMINATIONS BY A TAXING AUTHORITY. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2017. THERE ARE NO EXAMINATIONS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE ATTRIBUTABLE TO CONSOLIDATED ENTITY 248,477,741. PART XI, LINE 4B - OTHER ADJUSTMENTS: ELIMINATING ENTRIES 2,517,238. RECLASSED PROFESSIONAL FUNDRAISER FEES FROM PART VIII 20,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ATTRIBUTABLE TO CONSOLIDATED ENTITY 262,261,041. PART XII, LINE 4B - OTHER ADJUSTMENTS: ELIMINATING ENTRIES 2,517,238. RECLASSED PROFESSIONAL FUNDRAISER FEES FROM PART VIII 20,000. X X X X X X 1 KRISTEN A CASERTA LLC 37 AZALEA RD LEVITTOWN NY 11756 EVENT COORDINATOR 0 215750 20000 195750 REBECCA CASTKA 69 OAKWOOD AVENUE BAYPORT NY 11705 GRANT WRITING SERVICES 0 0 25519 -25519 215750 45519 170231 NY GOLF OUTING 215750 150900 64850 13845 55497 35757 4983 8083 SIOBAN'S CEILIDH 34498 16460 18038 1000 6980 4480 1860 1 7200 1050 6150 1751 6414 257448 168410 89038 14845 64228 46651 4983 9943 140650 -51612 SCHEDULE G, PART I, LINE 2B, COLUMN (V) REBECCA CASTKA: SCO FOUNDATION SHALL PAY CONTRACTOR THE FOLLOWING RATE OF PAYMENT: $1,750 PER MONTH. SCO AGREES TO PAY FOR SERVICES RENDERED UPON SUBMISSION OF INVOICES IN ACCORDANCE WITH THE AGREED TERMS OF THE CONTRACT. KRISTEN A. CASERTA, LLC: SCO FOUNDATION SHALL PAY CONTRACTOR AS COMPENSATION FOR THE SERVICES AN AMOUNT NOT TO EXCEED $20,000. SCO AGREES TO PAY FOR SERVICES RENDERED UPON SUBMISSION OF INVOICES IN ACCORDANCE WITH THE AGREED TERMS OF THE CONTRACT. 1 SCO FAMILY OF SERVICES 1 ALEXANDER PLACE GLEN COVE NY 11542 112777006 501(C)(3) 1913928 GENERAL OPERATING SUPPORT 1 0 FOOD ASSISTANCE 1765 1385000 COST DOOR DASH GIFT CARDS STIPENDS 2 700 PART I, LINE 2: THE ORGANIZATION GAVE A CONTRIBUTION TO AN ORGANIZATION, SCO FAMILY OF SERVICES. SCO FAMILY OF SERVICES IS THE SUPPORTING ORGANIZATION OF SCO FOUNDATION, WHICH IS HOW THE ORGANIZATION WAS SELECTED TO RECEIVE A GRANT. THE ORGANIZATIONS SHARE THE SAME MANAGEMENT AND SIMILAR BOARDS, AND THROUGH THIS RELATIONSHIP, OVERSIGHT IS EXERCISED ENSURING THAT SCO FAMILY OF SERVICES USES THE FUNDS FOR THE INTENDED PURPOSE. ASSISTANCE TO INDIVIDUALS: SCO'S HEALTH HOME CARE MANAGERS ARE IN CLOSE CONTACT AND VERY FAMILIAR WITH THE NEEDS OF THE CHILDREN AND YOUNG ADULTS IN OUR CARE. AS A RESULT, THIS GROUP WAS IDENTIFIED AS LEADERS OF THE PANDEMIC RELIEF EFFORTS. SHORT ONLINE OR STAFF-ADMINISTERED APPLICATIONS WERE COMPLETED BY PROSPECTIVE RECIPIENTS, HIS/HER CASE WORKER, FAMILY MEMBER, OR OTHERS AS APPROPRIATE. APPLICATIONS WERE REVIEWED / APPROVED / REJECTED BY MEMBERS OF PROGRAM STAFF AS DESIGNATED BY EXECUTIVE LEADERSHIP. 0 0 0 0 0 0 0 0 0 KEITH LITTLE PRESIDENT & CEO 0 307072 0 0 0 1980 0 6750 0 27683 0 343485 0 0 STEPHEN MACK EXEC. VP, FINANCE AND ADMIN 0 244588 0 0 0 227 0 7220 0 1815 0 253850 0 0 PART I, LINE 3 THE PRESIDENT & CEO AND EXECUTIVE VICE PRESIDENT, FINANCE AND AMDINISTRATION, ARE COMPENSATED BY SCO FAMILY OF SERVICES, A RELATED ORGANIZATION. BELOW IS THE COMPENSATION DETERMINATION PROCESS OF SCO FAMILY SERVICES: THE PROCESS OF DETERMINING THE PRESIDENT & CEO'S COMPENSATION INCLUDED A COMPREHENSIVE ANALYSIS OF COMPENSATION AMONG COMPARABLE ORGANIZATIONS AS PREPARED BY AN OUTSIDE CONSULTANT, WHICH IS DONE IN FY2016. THIS ANALYSIS REFERENCED FORM 990 FILINGS AS WELL AS AN EXECUTIVE COMPENSATION SURVEY CONDUCTED BY A THIRD PARTY WHICH INCLUDED 1,000 NON-PROFIT AGENCIES IN THE REGION. FOLLOWING A REVIEW OF THIS INFORMATION BY THE BOARD OF DIRECTORS, AN APPROPRIATE COMPENSATION PACKAGE FOR THE PRESIDENT & CEO WAS DETERMINED, APPROVED, AND RECORDED INTO THE BOARD REPORT. COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE PRESIDENT & CEO AND APPROVED BY THE CHAIR OF THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS. X 2 55077 AVG. SELLING PRICE 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS IN PART I, COLUMN (B) OF SCHEDULE M. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION CONTRACTED WITH THE ORGANIZATION'S PARENT ORGANIZATION, SCO FAMILY OF SERVICES. TO PROVIDE MANAGERIAL AND ADMINISTRATIVE SERVICES. THE FOLLOWING OFFICERS LISTED ON PART VII, SECTION A, WERE COMPENSATED BY SCO FAMILY OF SERVICES: KEITH LITTLE - SALARY: $309,052 DEFERRED COMP: $6,750 NON-TAXABLE BENEFITS: $27,683 STEPHEN MACK - SALARY: $244,815 DEFERRED COMP: $7,220 NON-TAXABLE BENEFITS: $1,815 DURING FY2020, THE ORGANIZATION INCURRED MANAGEMENT AND ADMINISTRATIVE FEES OF $603,310 TO SCO FAMILY OF SERVICES. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS SHALL BE APPOINTED BY THE AFFIRMATIVE VOTE OF A MAJORITY OF THE BOARD OF DIRECTORS OF SCO FAMILY OF SERVICES ("SCO"), A NEW YORK NOT-FOR-PROFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7B OFFICERS MAY BE REMOVED WITH OR WITHOUT CAUSE AT ANY TIME BY THE AFFIRMATIVE VOTE OF A MAJORITY OF THE ENTIRE BOARD OR A MAJORITY VOTE OF THE SCO BOARD OF DIRECTORS. SUBJECT TO THEIR APPROVAL, THE SCO BOARD OF DIRECTORS ALSO HAS THE POWER TO: 1. TO MERGE, CONSOLIDATE, OR AFFILIATE THE CORPORATION WITH ANOTHER CORPORATION, ORGANIZATION OR PROGRAM. 2. TO DISSOLVE OR TERMINATE THE EXISTENCE OF THE CORPORATION AND TO DETERMINE THE DISTRIBUTION OF ASSETS UPON SUCH TERMINATION OR DISSOLUTION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. THE DRAFT FORM 990 IS REVIEWED BY THE ORGANIZATION'S PRESIDENT & CEO AND EXECUTIVE VICE PRESIDENT, FINANCE AND ADMINISTRATION, AND THEN PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS IN DRAFT VIA ELECTRONIC MAIL WITH AN OPPORTUNITY FOR THEM TO COMMENT OR MAKE INQUIRY BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY SHALL INCLUDE, AT A MINIMUM, THE FOLLOWING PROVISIONS: (A) A DEFINITION OF THE CIRCUMSTANCES THAT CONSTITUTE A CONFLICT OF INTEREST; (B) PROCEDURES FOR DISCLOSING A CONFLICT OF INTEREST TO THE CORPORATION'S BOARD OF DIRECTORS AND THE AUDIT AND COMPLIANCE COMMITTEE OF SCO; (C) A REQUIREMENT THAT THE PERSON WITH THE CONFLICT OF INTEREST NOT BE PRESENT AT OR PARTICIPATE IN BOARD OR COMMITTEE DELIBERATION OR VOTE ON THE MATTER GIVING RISE TO SUCH CONFLICT; (D) A PROHIBITION AGAINST ANY ATTEMPT BY THE PERSON WITH THE CONFLICT TO INFLUENCE IMPROPERLY THE DELIBERATION OR VOTING ON THE MATTER GIVING RISE TO SUCH CONFLICT; (E) A REQUIREMENT THAT THE EXISTENCE AND RESOLUTION OF THE CONFLICT BE DOCUMENTED IN THE CORPORATION'S RECORDS, INCLUDING IN THE MINUTES OF ANY MEETING AT WHICH THE CONFLICT WAS DISCUSSED OR VOTED UPON; AND (F) PROCEDURES FOR DISCLOSING, ADDRESSING, AND DOCUMENTING RELATED PARTY TRANSACTIONS IN ACCORDANCE SECTION 715 OF THE NEW YORK NOT-FOR-PROFIT CORPORATION LAW. PRIOR TO A DIRECTOR'S INITIAL ELECTION TO THE BOARD, OR AN OFFICER OR KEY EMPLOYEE'S EMPLOYMENT AT THE CORPORATION, AND THEREAFTER ON AN ANNUAL BASIS, ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES SHALL DISCLOSE IN WRITING TO THE SECRETARY OF THE CORPORATION: (A) ANY ENTITY OF WHICH SUCH PERSON OR A RELATIVE OF SUCH PERSON IS AN OFFICER, DIRECTOR, TRUSTEE, MEMBER, OWNER, OR EMPLOYEE AND WITH WHICH THE CORPORATION OR SCO HAS A RELATIONSHIP; (B) ANY FINANCIAL INTEREST SUCH PERSON MAY HAVE IN ANY CORPORATION, ORGANIZATION, PARTNERSHIP OR OTHER ENTITY WHICH PROVIDES GOODS OR SERVICES, INCLUDING PROFESSIONAL SERVICES, TO CORPORATION OR SCO FOR A FEE OR OTHER COMPENSATION; AND (C) ANY POSITION OR OTHER MATERIAL RELATIONSHIP SUCH DIRECTOR, OFFICER, KEY EMPLOYEE, OR RELATIVE OF SUCH PERSON, MAY HAVE WITH ANY ENTITY WITH WHICH THE CORPORATION OR SCO HAS A BUSINESS RELATIONSHIP. A COPY OF EACH DISCLOSURE STATEMENT SHALL BE KEPT IN CORPORATION'S FILES AND MADE AVAILABLE TO ANY DIRECTOR, OFFICER, OR KEY EMPLOYEE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON ORGANIZATION'S WESBITE, NEW YORK STATE ATTORNEY GENERAL WEBSITE, GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE ALSO AVAILABLE UPON WRITTEN REQUEST AT 1 ALEXANDER PLACE, GLEN COVE, NY 11542 OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. SCO FAMILY OF SERVICES 1 ALEXANDER PLACE GLEN COVE NY 115423745 112777066 FAMILY HEALTH SERVICES NY 501(C)(3) LINE 7 N/A 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0