2020-10-27T15:34:05-05:00 2019-12-31 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2019-01-01 111723782 United Cerebral Palsy Association of Nassau County Inc % LEONARD WEIL UNIT 5163782000 380 Washington Avenue Roosevelt NY 11575 LEONARD WEIL CFO 5163782000 2020-10-21 true Angelo Pirozzi P00446022 2128858000 71.249.96.48 26308920203015000016 2020-10-27 P 39C0125CC38244DCDF9016B1ED97A2DB16F09D4F 39C0125CC38244DCDF9016B1ED97A2DB16F09D4F 2019 2021-01-29 14:40:06Z CP Nassau LEONARD WEIL 380 Washington Avenue Roosevelt NY 11575 42089114 false X www.ucpn.org X 1948 NY THE MISSION IS TO AFFECT POSITIVELY THE QUALITY OF LIFE OF PERSONS WITH CEREBRAL PALSY, OTHERS WITH SEVERE DISABILITIES AND MULTIPLE SERVICE NEEDS. 29 29 987 55 0 0 1150506 1146511 38797868 39216163 46853 109839 829339 961001 40824566 41433514 0 0 0 0 33334767 34065933 0 0 424195 7215866 7465459 40550633 41531392 273933 -97878 28589350 26794676 18631845 16584792 9957505 10209884 X THE MISSION IS TO A) AFFECT POSITIVELY THE QUALITY OF LIFE OF PERSONS WITH CEREBRAL PALSY, OTHERS WITH SEVERE DISABILITIES AND MULTIPLE SERVICE NEEDS, AND THE FAMILIES OF BOTH AND B) PREVENT CEREBRAL PALSY AND MINIMIZE ITS EFFECTS. false false 11594999 12413650 ADULT SERVICES - PROVIDES DAY TIME ACTIVITIES FOR DISABLED ADULT POPULATION. INCLUDING THERAPEUTIC SERVICES, EDUCATION, AND COMMUNITY INCLUSION. DURING 2019, 57,622 CONSUMER UNITS WERE SERVICED. 11220988 11695301 EDUCATIONAL SERVICES - PROVIDES EDUCATIONAL AND RELATED THERAPEUTIC SERVICES FOR SCHOOL AGE AND PRESCHOOL STUDENTS. WITH THE CAPACITY TO SERVICE 236 CHILDREN OF WHICH 144 IS AVAILABLE FOR SCHOOL AGE CHILDREN AND 92 IS AVAILABLE FOR PRESCHOOL CHILDREN. DURING 2019, THERE WERE 135 STUDENTS IN THE SCHOOL AGE PROGRAM AND 89 IN THE PRESCHOOL PROGRAM. 11045387 12008243 RESIDENTIAL SERVICES - OPERATES HOMES IN VARIOUS RESIDENTIAL AREAS FOR DEVELOPMENTALLY DISABLED ADULTS. DURING 2019, THIS PROGRAM CONSTITUTED: 12 SUPERVISED IRA HOMES COMPRISING 75 CONSUMERS; 1 SUPPORTIVE IRA HOME COMPRISING 2 CONSUMERS; AND 2 ICF HOMES COMPRISING 13 CONSUMERS AND 73 CONSUMERS FROM COMMUNITY HAB. 4213128 3470064 38074502 true true false false false false false true false true true false false true true true false true false false false false false false true false false false false true false false false false false false false false false false false false false true true true false false true 13 0 true 987 true false false false false false true true false false false false X 29 29 true false false false false false false true true false false true true true true true true true true false NY X LEONARD WEIL 5163782000 380 WASHINGTON AVENUE Roosevelt NY 11575 Robert McGuire Executive Director 49.0 11.0 X 349835 0 48715 Karen Hittleman Assistant Executive Director 46.0 14.0 X 252185 0 33177 Leonard Weil CFO 43.0 17.0 X 203365 0 45715 Larry Davies Director of Human Resources 45.0 15.0 X 191266 0 41300 Rachel Diaz Director of Nursing 60.0 0.0 X 138526 0 11735 Paul Lowry Residential Director 17.0 43.0 X 0 127312 16884 Kevin Loughlin Director of Education 60.0 0.0 X 138592 0 5000 Jose Rivera Director of Compliance 45.0 15.0 X 123112 0 17191 Albert T Jaronczyk President 2.3 0.7 X X 0 0 0 Robert Masterson Executive Vice President 1.5 0.5 X X 0 0 0 Joel Meltzer Vice President 1.5 0.5 X X 0 0 0 Carmela Lage director 1.5 0.5 X 0 0 0 Delia Paranos Vice President 1.5 0.5 X X 0 0 0 Kathryn Wilson Vice President 1.5 0.5 X X 0 0 0 Jerry Poller Treasurer 2.3 0.7 X X 0 0 0 Iris Alessi Corporate Secretary 1.5 0.5 X X 0 0 0 Ernest T Bartol Esq Presiding Trustee 2.3 0.7 X X 0 0 0 Natalie Alloy Director 1.5 0.5 X 0 0 0 Thomas Connolly Director 1.5 0.5 X 0 0 0 John Ferrari Director 1.5 0.5 X 0 0 0 Mary Fleisch Director 1.5 0.5 X 0 0 0 Susan Gordon-Ryan Director (as of 07/19) 1.5 0.5 X 0 0 0 Deborah Hughes Director 1.5 0.5 X 0 0 0 AnnaMaria Impagliazzo Director 1.5 0.5 X 0 0 0 Gregory M LiCalzi Jr Director (as of 07/19) 1.5 0.5 X 0 0 0 Jean M Kestel Esq Director 1.5 0.5 X 0 0 0 Karen Kiefel Vice President 1.5 0.5 X X 0 0 0 Michelle Mcormack Director 1.5 0.5 X 0 0 0 Frank Ozol Director 1.5 0.5 X 0 0 0 Hon Anthony L Parga Director 1.5 0.5 X 0 0 0 Ed Probst Director 1.5 0.5 X 0 0 0 Steven Protass Director 1.5 0.5 X 0 0 0 Noel Raab Director (thru 06/19) 1.5 0.5 X 0 0 0 John Seery VICE PRESIDENT 1.5 0.5 X X 0 0 0 Robert Spina Director 1.5 0.5 X 0 0 0 Jack Sullivan Director 1.5 0.5 X 0 0 0 Ralph Ventura Director (as of 07/19) 1.5 0.5 X 0 0 0 Mary Lou Zizzo Director 1.5 0.5 X 0 0 0 1396881 127312 219717 17 false true false Michael Borruto General Contractor 1755 Julia Goldbach Avenue RONKONKOMA NY 11779 construction 402078 Ace Endigo 80 International Blvd BREWSTER NY 10509 food services 271275 Horizon Healthcare 2001 Marcus Avenue LAKE SUCCESS NY 11042 Health Care Services 270850 BDO USA LLP 100 Park Avenue NEW YORK NY 10017 AUDIT/TAX SERVICES 138157 4 7875 156781 562220 419635 1146511 EDUCATION FEES 611600 11695301 11695301 ADULT SERVICES FEES 624100 12413650 12413650 CLINIC FEES, NET 621400 3056021 3056021 RESIDENTIAL SERVICES FEES 623000 12008243 12008243 VOCATIONAL SERVICES FEES 624310 42948 42948 39216163 51790 51790 0 0 118067 118067 0 118067 118067 414131 356082 58049 58049 58049 447187 156781 299518 147669 147669 0 0 0 0 0 0 ADMINISTRATIVE FEES 900099 197445 197445 CAFETERIA SALES 900099 173632 173632 INSURANCE RECOVERY 900099 67186 67186 257002 257002 695265 41433514 39413608 873395 0 0 0 0 941740 868159 63815 9766 0 27102899 24937683 1868485 296731 652464 608248 39677 4539 2543492 2371126 154673 17693 2825338 2633872 171813 19653 0 8971 8971 166448 166448 0 0 0 625880 530069 95373 438 20136 19038 850 248 431369 336961 77693 16715 0 0 730742 694663 29394 6685 301088 284900 15164 1024 0 21146 17240 3659 247 232494 224444 8050 0 1308428 1269998 37282 1148 640138 605248 27015 7875 SUPPLIES AND MATERIALS 1596091 1489130 99351 7610 REPAIRS AND MAINTENANCE 1196188 1006808 155557 33823 CONTRACT SERVICES 105345 95920 9425 0 BAD DEBT EXPENSE 80995 80995 41531392 38074502 3032695 424195 11854 12654 3228472 1106267 0 0 5679019 5928246 0 0 0 0 0 0 0 0 123217 100757 38159626 26423056 11911272 11736570 1783400 2214713 0 0 0 0 0 0 5852116 5695469 28589350 26794676 3632479 3704370 0 0 0 0 0 0 0 0 0 0 6508604 5434395 0 0 8490762 7446027 18631845 16584792 X 8684496 8938415 1273009 1271469 9957505 10209884 28589350 26794676 X -97878 190824 159433 X X false true X true false X 1447778 1741583 1637250 1150506 1146511 7123628 0 0 1447778 1741583 1637250 1150506 1146511 7123628 281539 6842089 39421 164454 199786 71451 169857 644969 108588 59413 80229 138986 147669 534885 0 197862 217121 427914 497820 1340717 9644199 194380872 0.70945 0.75994 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 675268 X programmatic use false 857991 2000 859991 853991 4000 857991 847941 6050 853991 840951 6990 847941 837401 3550 840951 false false 1127156 1127156 31404342 21383537 10020805 3101319 2999344 101975 2526809 2040175 486634 11736570 OTHER RECEIVABLES 52122 DUE FROM RELATED ORGANIZATIONS 4968079 DONATED ARTWORK 675268 5695469 0 DEFERRED COMPENSATION 1133897 CAPITAL LEASE OBLIGATION 23060 WORKER'S COMP. SETTLEMENT ACCR 619003 ADD. MIN. PENSION LIABILITY 4755082 DUE TO GOVERNMENTAL AGENCIES 914985 7446027 X PART III, LINE 4: - COLLECTION OF 56 FINE ARTS BY A NUMBER OF ARTISTS DONATED BY MARC AND DEBORAH S. ZIONS. - COLLECTION OF 15 FINE ARTS BY SALVADOR DALI, A SPANISH ARTIST, DONATED BY SPARTACUS ENTERPRISES INC. - COLLECTION OF 253 FINE ARTS BY VARIOUS ARTISTS DONATED BY ROBERT AND JILL BERNSTEIN. A PROGRAM IS BEING CREATED FOR THE CONSUMERS TO BENEFIT FROM THOSE ARTS. DISCUSSIONS OF THESE VARIOUS ARTS AND ARTIST WILL BE USED TO STIMULATE OUR CONSUMERS AND INVOLVE IN VARIOUS DISCUSSIONS. THOSE CURRENTLY RECEIVING ART THERAPY WILL BENEFIT FROM THE PROGRAM. PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE FOR THE SPECIFIC PURPOSE THEY WERE INTENDED FOR. PART X, LINE 2: UNITED CEREBRAL PALSY ASSOCIATION OF NASSAU ("UCPN") ADOPTED THE PROVISIONS OF ASC 740, "INCOME TAXES," ON JANUARY 1, 2009. UNDER ASC 740, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. THE IMPLEMENTATION OF ASC 740 HAD NO IMPACT ON UCPN'S FINANCIAL STATEMENTS. UCPN DOES NOT BELIEVE IT HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. UCPN HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, UCPN HAS FILED IRS FORM 990 INFORMATION RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE SO REQUIRED. FOR THE YEAR ENDED DECEMBER 31, 2019, THERE WAS NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE STATEMENT OF ACTIVITIES. UCPN IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES. AS OF DECEMBER 31, 2019, UCPN WAS NOT SUBJECT TO ANY EXAMINATION BY A TAXING AUTHORITY. Golf 181617 40630 140987 15000 65145 19602 Ball 143997 16895 127102 10000 42000 3500 23019 7 278354 99256 179098 5260 23363 2150 90479 603968 156781 447187 30260 130508 5650 133100 299518 147669 X X X false false false false false false false false false Robert McGuire Executive Director 349835 0 0 0 0 0 18000 0 30715 0 398550 0 0 0 Leonard Weil CFO 198841 0 0 0 4524 0 15000 0 30715 0 249080 0 0 0 Karen Hittleman Assistant Executive Director 246804 0 0 0 5381 0 18000 0 15177 0 285362 0 0 0 Larry Davies Director of Human Resources 182561 0 0 0 8705 0 15000 0 26300 0 232566 0 0 0 Rachel Diaz Director of Nursing 138367 0 0 0 159 0 0 0 11735 0 150261 0 0 0 Part I, Line 4B THE EXECUTIVE DIRECTOR AND ASSISTANT EXECUTIVE DIRECTOR ARE THE SOLE PARTICIPANTS OF THE ORGANIZATION'S SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN. FORM 990, PART I, LINE 7B AND PART V, LINE 3A: FORM 990-T WAS FILED EXCLUSIVELY TO CLAIM A REFUND FOR ESTIMATED TAX PAYMENTS MADE IN RELATION TO UBIT FOR DISALLOWED FRINGES UNDER IRC SECTION 512(A)(7) FOR THE PERIOD BEGINNING JANUARY 1, 2019 THRU DECEMBER 31, 2019. FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES: MEDICAL AND THERAPEUTIC SERVICES - INCLUDE PRIMARY CARE, MEDICAL EXAMINATIONS, PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPIES, PSYCHIATRIC & PSYCHOLOGICAL SERVICES, PODIATRY SERVICES, DENTAL CARE, AND OTHER SPECIALTY SERVICES. EXAMINATIONS, PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPIES, PSYCHIATRIC & PSYCHOLOGICAL SERVICES, PODIATRY SERVICES, DENTAL CARE, AND OTHER SPECIALTY SERVICES. FORM 990, PART VI, SECTION A, LINE 2: FAMILY RELATIONSHIP - DEBORAH HUGHES - MOTHER, MICHELLE MCCORMACK - DAUGHTER, THEY ARE BOTH DIRECTORS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS REVIEWED BY THE CFO, THEN A COPY IS PROVIDED TO THE GOVERNING BODY BEFORE BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: THE CONFLICT OF INTEREST POLICY IS DESIGNED TO BE A GUIDE FOR THE BOARD OF DIRECTORS AND SENIOR MANAGEMENT AND OTHER DESIGNATED PERSONNEL (INCLUDING PHYSICIANS WHETHER EMPLOYED OR VOLUNTARY) WHO MIGHT FIND THEMSELVES IN A POSITION WHERE THEIR PERSONAL INTERESTS COULD CONFLICT WITH THE INTERESTS OF THE NASSAU CEREBRAL PALSY ASSOCIATION, INC. WHENEVER A CONFLICT OF INTEREST OR EVEN A POSSIBLE CONFLICT OF INTEREST EXISTS, THAT CONFLICT MUST BE FULLY DISCLOSED AND THE BOARD OF DIRECTORS MEMBER OR PERSONNEL INVOLVED MUST REFRAIN FROM PARTICIPATION IN THE CONSIDERATION OR DETERMINATION OF THE MATTER. IF IT IS DETERMINED THAT AN ACTUAL CONFLICT OF INTEREST OR AN APPEARANCE OF A CONFLICT EXISTS, CORRECTIVE ACTION WILL BE TAKEN. CORRECTIVE ACTION WILL BE TAKEN EVEN IF THERE IS A DETERMINATION THAT ONLY AN APPEARANCE OF A CONFLICT EXISTS, AND NOT AN ACTUAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A AND 15B: THE EXECUTIVE DIRECTOR'S AND OTHER OFFICERS OR KEY EMPLOYEES COMPENSATION IS REVIEWED BY THE BOARD'S COMPENSATION COMMITTEE ALONG WITH OUTSIDE COUNSEL AS ARE ALL OTHER RAISES FOR MANAGEMENT. 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 IN NET ASSETS: CHANGE IN UNFUNDED PROJECTED BENEFIT OBLIGATION $159,433 UCP BAYVIEW NURSING HOME 380 WASHINGTON AVENUE ROOSEVELT NY 11575 112768267 NURSING FACIL NY 501(c)(3) LINE 10 Nass CP Assn false UCP BAYVILLE INCORPORATED 380 WASHINGTON AVENUE ROOSEVELT NY 11575 112623791 CARE FACILITY NY 501(C)(3) LINE 10 Nass CP Assn false CP FOUNDATION OF NASSAU INC 380 WASHINGTON AVENUE ROOSEVELT NY 11575 113460345 FUNDRAISING NY 501(C)(3) LINE 10 Nass CP Assn false NASSAU CEREBRAL PALSY ASSOCIATION INC 380 WASHINGTON AVENUE ROOSEVELT NY 11575 113132523 DIRECTION NY 501(C)(3) line 12B NA false NASSAU CEREBRAL PALSY GUARDIANSHIP CORP 380 WASHINGTON AVENUE ROOSEVELT NY 11575 113134256 CARE FACILITY NY 501(C)(3) LINE 10 NASS CP ASSN false REHAB SOLUTIONS INC 380 WASHINGTON AVENUE ROOSEVELT NY 11575 113308085 REHABILITATIO NY UCPA NASSAU C CORP 567624 199967 1.00000 true false false false false false false false false false false false false false true true true false false UCP BAYVILLE INCORPORATED O 216667 COST UCP BAYVILLE INCORPORATED P 1104135 COST UCP BAYVILLE INCORPORATED Q 877133 COST PART II, IDENTIFICATION OF RELATED TAX -EXEMPT ORGANIZATIONS: NAME OF RELATED ORGANIZATION: UCP BAYVIEW NURSiNG HOME PRIMARY ACTIVITY: TO OPERATE A SKILLED NURSING FACILITY TO PROVIDE NURSING CARE FOR ELDERLY. NAME OF RELATED ORGANIZATION: UCP BAYVILLE, INc. PRIMARY ACTIVITY: AN INTERMEDIATE CARE FACILITY FOR THE TREATMENT OF CHILDREN & ADULTS WITH CEREBRAL PALSY. NAME OF RELATED ORGANIZATION: NASSAU CEREBRAL PALSY ASSOCIATION, INC. PRIMARY ACTIVITY: TO PROVIDE DIRECTION TO RELATED ORGANIZATIONS AS NEEDED. NAME OF RELATED ORGANIZATION: NASSAU CEREBRAL PALSY GUARDIANSHIP, INC. PRIMARY ACTIVITY: CARE FACILITY FOR THE TREATMENT OF CHILDREN & ADULTS WITH CEREBRAL PALSY. PART IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS CORP OR TRUST: REHAb SOLUTIONS, INC. DIRECT CONTROLLING ENTITY: UNITED CEREBRAL PALSY ASSOCIATION OF NASSAU COUNTY, INC. PRIMARY ACTIVITY: REHABILITATION EQUIPMENT PROVIDER