2020-07-15T12:30:36-05:00 2019-06-30 VINCENT J DICALOGERO CPA'S LLC 1201 MAIN ST PORT JEFFERSON NY 11777 990 2018-07-01 237209731 LIFE'S WORC INC LIFE 5167419000 1501 FRANKLIN AVE GARDEN CITY NY 11530 JANET KOCH CEO 5167419000 2020-07-03 true VINCENT J DICALOGERO P01951295 6314737474 2020-07-15 71.190.190.11 2020-07-15 12:30:36 CD P F49EA9D9BDAE4C9657ED3105FF771BA0A328CFF8 F49EA9D9BDAE4C9657ED3105FF771BA0A328CFF8 2018 2021-01-29 14:40:06Z JANET KOCH 1501 FRANKLIN AVE GARDEN CITY NY 11530 55009927 false X HTTP://WWW.LIFESWORC.ORG/ X 1972 NY LIFE'S WORC IS A PRIVATE, 501(C)(3) NOT-FOR-PROFIT AGENCY PROVIDING COMPREHENSIVE SUPPORT FOR SERVICES FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES INCLUDING MENTAL RETARDATION AND AUTISM SPECTRUM DISORDERS. LIFE'S WORC IS COMMITTED TO PROVIDING SUPPORT NECESSARY TO FACILITATE THE FULL INTEGRATION OF INDIVIDUALS IN THE COMMUNITIES IN WHICH THEY LIVE. 20 20 1416 52 0 674004 301890 51381813 53786511 0 338011 791577 52393828 54879978 0 0 40516376 42347184 0 486615 11855676 12502698 52372052 54849882 21776 30096 33949747 32358666 23654854 22033676 10294893 10324990 X LIFE'S WORC PROVIDES RESIDENTIAL SUPPORTS AND COMMUNITY SERVICES TO HUNDREDS OF INDIVIDUALS THROUGHOUT QUEENS, NASSAU AND SUFFOLK COUNTIES IN NEW YORK. OUR PERSON-CENTERED PHILOSOPHY IS INCORPORATED INTO THE DAY TO DAY PROGRAM OPERATIONS AND WE ENSURE THAT REGARDLESS OF THE LEVEL OF ABILITY OF PHYSICAL HANDICAP, EACH AND EVERY PERSON LIVES AN ENVIABLE LIFE RICH IN CONNECTIONS WITH FAMILY, FRIENDS, COMMUNITY PARTICIPATION AND PERSONAL CHOICE. false false 39828955 42934858 LIFE'S WORC PROVIDES RESIDENTIAL SUPPORTS FOR OVER 263 INDIVIDUALS WHO RESIDE IN OUR 43 COMMUNITY BASED HOMES LOCATED THROUGHOUT QUEENS, EAST HARLEM AND NASSAU AND SUFFOLK COUNTIES IN NEW YORK. EACH HOME OFFERS A FULL RANGE OF SUPPORT AND SERVICES CONSISTENT WITH THE NEEDS OF OUR INDIVIDUALS, CERTIFIED AS INDIVIDUAL RESIDENTIAL ALTERNATIVES (IRA'S) FOR OPERATION AND REGULATED THROUGH THE NYS OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES (OPWDD). 6153631 6648571 LIFE'S WORC OPERATES 6 DAY HABILITATION PROGRAMS SUPPORTING 300 INDIVIDUALS IN PROGRAMS LOCATED THROUGHOUT QUEENS, NASSAU AND SUFFOLK COUNTIES IN NY. THE PROGRAMS HAVE BEEN PRIMARILY DESIGNED TO ASSIST HIGH SCHOOL GRADUATES AND YOUNG ADULTS IN THE DEVELOPMENT OF DAILY LIVING SKILLS LEADING TO GREATER LEVELS OF INDEPENDENCE AND WORK READINESS SKILLS, PROMOTING OPPORTUNITIES FOR GAINFUL EMPLOYMENT. 1603774 1766128 LIFE'S WORC PROVIDES COMMUNITY HABILITATION (FORMERLY REFERRED AS IN-HOME RESIDENTIAL HABILITATION) WHICH PROVIDES SUPPORTS TO APPROXIMATELY 120 CHILDREN AND ADULTS THROUGHOUT QUEENS, NASSAU AND SUFFOLK COUNTIES IN NEW YORK. COMMUNITY HABILITATION IS DESIGNED TO PROVIDE INDIVIDUALS WHO RESIDE WITH THEIR FAMILY NEEDED SUPPORTS AND ASSISTANCE IN THE DEVELOPMENT OF INDEPENDENT LIVING SKILLS. 2632621 2436954 COMMUNITY BASED PREVOCATIONAL PROGRAM: PROVIDES LEARNING AND VOCATIONAL TRAINING, INCLUDING UNPAID WORK EXPERIENCES, TO HELP INDIVIDUALS DEVELOP GENERAL, NON-JOB TASK SPECIFIC STRENGTHS AND SKILLS THAT CONTRIBUTE TO EMPLOYABILITY. THIS PROGRAM HELPS PREPARE PEOPLE FOR INTEGRATED, COMPETITIVE EMPLOYMENT IN THE FUTURE BY TEACHING THE NECESSARY 'SOFT' SKILLS REQUIRED TO BE SUCCESSFUL IN THE WORKPLACE. ACCES-VR: IN PARTNERSHIP WITH ADULT CAREER AND CONTINUING EDUCATION SERVICES-VOCATIONAL REHABILITATION (ACCES-VR), THIS PROGRAM ASSISTS YOUTH AND ADULTS WITH DISABILITIES TO OBTAIN AND MAINTAIN EMPLOYMENT THROUGH VOCATIONAL INSTRUCTION, EDUCATION, REHABILITATION, AND CAREER DEVELOPMENT. FAMILY SUPPORT SERVICES/RESPITE RECREATION - PROVIDES PROGRAMS IN QUEENS AND LONG ISLAND DESIGNED TO OFFER CHILDREN, TEENS AND YOUNG ADULTS WITH I/DD AND AUTISM WITH OPPORTUNITIES FOR SOCIAL CONNECTIONS. THESE RECREATIONAL VENUES FOCUS ON DEVELOPMENT OF SOCIAL SKILLS AND ARE AGE SPECIFIC ACTIVITIES INTEGRATED IN THE LOCAL COMMUNITIES. CUSTOMIZED EMPLOYMENT - PROVIDES SUPPORTS AND ASSISTANCE TO INDIVIDUALS WITH I/DD AND AUTISM WITH INNOVATIVE JOB DEVELOPMENT BASED UPON THE INDIVIDUAL SKILL SETS AND THE NEEDS OF THE EMPLOYER. THE GOAL IS TO MATCH AN EMPLOYER WITH A JOB APPLICANT LEADING TO COMPETITIVE EMPLOYMENT OPPORTUNITIES. BEHAVIOR INTERVENTION SERVICES - PROVIDES PROGRESSIVE AND INNOVATIVE SOLUTIONS AND SUPPORT TO FAMILIES AND SCHOOL DISTRICTS THROUGHOUT QUEENS, NASSAU, SUFFOLK AND BRONX REGIONS. UTILIZING APPLIED BEHAVIORAL ANALYSIS (ABA) APPROACH, THE SUPPORTS INCORPORATE OPPORTUNITIES FOR LEARNING ACROSS ALL SETTINGS AND ENVIRONMENTS FOR INDIVIDUALS WHO MAY HAVE SIGNIFICANT OR CHALLENGING BEHAVIOR AND NEED SPECIALIZED SUPPORTS. 2632621 2436954 50218981 true true false false false false false false true false true false false false true true false true false false false false false false true false false false false true true false false false false false false false false false false false false false false false true true true false false true 112 0 1416 true false false false false false true true false false false false false false X 20 20 false false false false false false false true true false false true true true true true true true true false NY X X LIFE'S WORC INC 5167419000 1501 FRANKLIN AVE GARDEN CITY NY 11530 RICK DEL MASTRO CHAIRMAN X X 0 0 0 LYNNE KOUFAKIS CO-VICE CHAI X X 0 0 0 STEVEN SANTINO CO-VICE CHAI X X 0 0 0 DONALD W BARRICK EXEC MEMBER X X 0 0 0 MARK SALAH MORGAN ESQ EXEC MEMBER X 0 0 0 EDMOND O'DONNELL EXEC MEMBER X X 0 0 0 RICHARD RITACCO EXEC ADVISOR X 0 0 0 RON AGHASSI CPA DIRECTOR X 0 0 0 MICHAEL BILLIA DIRECTOR X 0 0 0 BEN FILINGERI DIRECTOR X 0 0 0 RENEE DANIEL FLAGLER DIRECTOR X 0 0 0 STEVEN GARTENSTEIN DIRECTOR X 0 0 0 TARIQ KHAN DIRECTOR X 0 0 0 PETER KLEIN DIRECTOR X 0 0 0 JOHN LEE DIRECTOR X 0 0 0 JOHN MURN DIRECTOR X 0 0 0 E CHRISTOPHER MURRAY DIRECTOR X 0 0 0 JUSTIN RESNICK DIRECTOR X 0 0 0 VANESSA ROGAN DIRECTOR X 0 0 0 VICTORIA SCHNEPS-YUNIS FOUNDER X 0 0 0 JANET KOCH CEO 40.00 X 361520 0 39500 MARY RAFFERTY-CASTRO ASST EXEC DI 40.00 X 204233 0 61374 MATTHEW P ZEBATTO ASST EXEC DI 40.00 X 171407 0 52338 MARYANN GRECO-DOMBROWSKI SR DIR PERSO 40.00 X 135320 0 50434 AYODELE K ADEWUNMI RESIDENTIAL 40.00 X 123356 0 3069 LORI SAVIN RESIDENTIAL 40.00 X 120941 0 17840 NICOLETTA FARANDA SR. DIR. DAY 40.00 X 120092 0 24729 JOHN PFEIFER ASST. EXEC D 40.00 X 114813 0 36243 NEAL SCHWEIFEL COO (THRU 6/ 40.00 X 229946 0 63336 1581628 348863 18 true true false BRYAN SCHILLING LANDSCAPING 327 51ST STREET LINDENHURST NY 11757 LANDSCAPING 117485 1 7823 236239 57828 301890 RESIDENTIAL SERVICES 623000 42934858 42934858 DAY HABILITATION SERVICES 623000 6648571 6648571 OTHER SERVICES 623000 2014146 2014146 IN-HOME SERVICES 623000 1766128 1766128 CASE MANAGEMENT SERVICES 623000 422808 422808 53786511 158580 236239 129949 28631 28631 MANAGEMENT SERVICES 900003 424951 424951 CUSTODIAL SERVICES 900003 216393 216393 MISCELLANEOUS 900003 121602 121602 762946 54879978 53786511 791577 779014 224920 372001 182093 306254 306254 31762180 30344797 1350558 66825 1018969 950954 60583 7432 5934687 5464876 419856 49955 2546080 2376132 151377 18571 41804 15321 26454 29 79214 4025 75172 17 1032889 890513 141933 443 1102685 478993 543051 80641 231292 209827 19735 1730 1003721 909595 79337 14789 245964 238841 5398 1725 483826 423874 56951 3001 1816751 1639581 168185 8985 769259 688249 75376 5634 VEHICLE EXPENSE 1627880 1590953 28118 8809 FOOD & HOUSEHOLD 1206540 1206199 275 66 REPAIRS & MAINTENANCE 1060049 958751 96527 4771 SUPPLIES 576219 565493 2162 8564 1224605 1037087 164983 22535 54849882 50218981 4144286 486615 X 4121125 2110999 1023390 1023390 5397144 6339702 984830 919526 354900 372694 47989838 27861624 20617550 20128214 1450808 1464141 33949747 32358666 5197659 5382396 212929 157098 14203000 13113000 514614 313910 1069724 899689 2456928 2167583 23654854 22033676 X 9753264 10033361 541629 291629 10294893 10324990 33949747 32358666 X 30096 1 X false true X true false X 875582 696002 608221 674004 301890 3155699 44373376 48991050 50578275 51381813 53786511 249111025 168751 353935 592165 601211 921526 2637588 45417709 50040987 51778661 52657028 55009927 254904312 254904312 2585 -11325 2585 -11325 45420294 50029662 51778661 52657028 55009927 254904312 1.00000 1.00000 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true 5700271 4583261 3978693 6304839 true X 3546814 3546814 37989357 24338924 13650433 112441 73920 38521 2523302 2343241 180061 3817924 1105539 2712385 20128214 DEFERRED COMPENSATION PAYABLE 1464141 CAPITAL LEASE OBLIGATIONS 945361 RESERVE FOR RATE ADJUSTMENT 750000 DUE TO NYS OPWDD 149525 DEFERRED BOND ISSUE COSTS -1141444 2167583 X 57676431 2796453 2796453 54879978 54879978 57614414 2764532 2764532 54849882 54849882 SCHEDULE D, PAGE 2, PART IV, LINE 1B LIFE'S WORC TRUST SERVICES INCLUDES THREE POOLED TRUSTS DESIGNED TO PROTECT THE INCOME AND RESOURCES OF PEOPLE WITH DISABILITIES, ALLOWING THEM TO MAINTAIN ELIGIBILITY FOR NEEDED SERVICE AND SUPPORTS. THE SOURCES OF THESE FUNDS CAN BE: RETROACTIVE SOCIAL SECURITY DISABILITY BENEFITS, PERSONAL INJURY SETTLEMENTS OR ASSETS BEING SET ASIDE BY THEIR FAMILY MEMBERS. SCHEDULE D, PAGE 2, PART IV, LINE 2B LIFE'S WORC IS RESPONSIBLE FOR MAINTAINING PERSONAL CASH ACCOUNTS OF ITS RESIDENTIAL INIDIVIDUAL. AS CUSTODIAN OF THE ACCOUNTS, LIFE'S WORC REPORTS THESE FUNDS AS A CASH ASSET AND CUSTODIAL LIABILITY. SCHEDULE D, PAGE 3, PART X WORC WAS INCORPORATED IN THE STATE OF NEW YORK AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE CODE AND, THEREFORE, HAS MADE NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. IN ADDITION, WORC HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE (IRS) NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JUNE 30, 2019. UNDER U.S. GAAP, 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 BE SUSTAINED. WORC DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. WORC HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, WORC HAS FILED IRS FORM 990 TAX RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHEN IT IS REQUIRED. FOR THE YEAR ENDED JUNE 30, 2019, THERE WAS NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE CONSOLIDATED STATEMENT OF ACTIVITIES. SCHEDULE D, PAGE 4, PART XI, LINE 2D REVENUES PERTAINING TO AFFILIATE 3,673,182 INTRACOMPANY RENT ELIMINATION -201,778 INTRACOMPANY MGMT SVCS ELIMINATION -424,951 INTRACOMPANY DEBT FORGIVENESS -250,000 SCHEDULE D, PAGE 4, PART XII, LINE 2D EXPENSES PERTAINING TO AFFILIATE 3,641,261 INTRACOMPANY RENT ELIMINATION -201,778 INTRACOMPANY MGMT SVCS ELIMINATION -424,951 INTRACOMPANY DEBT FORGIVENESS -250,000 SCHEDULE D, PAGE 4, PART XIII FINANCIAL STATEMENT NOTE - RECENTLY ADOPTED ACCOUNTING: IN AUGUST 2016, THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED ACCOUNTING STANDARDS UPDATE (ASU) 2016-14, "PRESENTATION OF FINANCIAL STATEMENTS OF NOT-FOR-PROFIT ENTITIES." ASU 2016-14 AMENDS FINANCIAL- STATEMENT PRESENTATIONS AND DISCLOSURES. ASU 2016-14 INCLUDES QUALITATIVE AND QUANTITATIVE REQUIREMENTS IN THE FOLLOWING AREAS: (I) NET ASSET CLASSIFICATIONS, (II) INVESTMENT RETURNS, (III) EXPENSE CATEGORIZATIONS, AND (IV) LIQUIDITY AND THE AVAILABILITY OF RESOURCES. ASU 2016-14 WAS EFFECTIVE FOR ANNUAL REPORTING PERIODS ISSUED FOR YEARS BEGINNING AFTER DECEMBER 15, 2017. WORC ADOPTED ASU 2016-14 FOR ITS FISCAL YEAR ENDED JUNE 30, 2019, WHICH UNDER U.S. GAAP WAS A CHANGE IN ACCOUNTING PRINCIPLE REQUIRING RETROSPECTIVE APPLICATION IN THE FINANCIAL STATEMENTS OF CERTAIN AREAS, WHEREAS CERTAIN OTHER AREAS WERE ADOPTED ON A PROSPECTIVE BASIS. ALTHOUGH WORC'S ADOPTION OF ASU 2016-14 HAD NO IMPACT ON WORC' S TOTAL NET ASSETS OR ITS CHANGES IN NET ASSETS FOR 2019 AND 2018, CERTAIN RECLASSIFICATIONS WERE REQUIRED. ACCORDINGLY, WORC CHANGED ITS PRESENTATION OF NET ASSET CLASSES AND EXPANDED CERTAIN FOOTNOTE DISCLOSURES. ANNUAL GOLF & T 190632 90984 99648 96530 4135 796 CHEFS OF LONG I 86157 47075 39082 10700 895 3 118030 98180 19850 16448 445 394819 236239 158580 123678 4135 2136 129949 28631 X X X X X X true false false false false false false false false JANET KOCH CEO 290669 53318 17533 12262 27238 401020 MARY RAFFERTY-CASTRO ASST EXEC DIR RESID. 188846 12934 2453 26880 34494 265607 MATTHEW P ZEBATTO ASST EXEC DIR FUNDRA 145315 21744 4348 19386 32952 223745 MARYANN GRECO-DOMBROWSKI SR DIR PERSON CENTER 106096 28248 976 19086 31348 185754 JOHN PFEIFER ASST. EXEC DIRECTOR 109996 4817 6594 29649 151056 NEAL SCHWEIFEL COO (THRU 6/2018) 107692 15208 107046 28605 34731 293282 SCHEDULE J, PAGE 1, PART I, LINE 4 NEAL SCHWEIFEL 100,769 0 0 SCHEDULE J, PART III SUPPLEMENTAL TO PART I, LINE 3: THE CEO HAS A WRITTEN EMPLOYMENT CONTRACT IN PLACE THAT OUTLINES COMPENSATION, INCLUDING ALL FORMS OF WAGES AND FRINGE BENEFITS. THE ORGANIZATION USES AN OUTSIDE INDEPENDENT ACCOUNTING CONSULTING FIRM TO PERFORM A COMPENSATION ANALYSIS OF THE CEO POSITION. THE COMPENSATION ANALYSIS INCLUDES A COMPENSATION SURVEY FOR THE CEO/EXECUTIVE DIRECTOR POSITION BASED UPON THE COMPENSATION AND FRINGE BENEFITS REPORTED ON THE 990 TAX RETURNS FOR COMPARABLE AGENCIES IN THE INDUSTRY. THE RESULTS OF THIS COMPENSATION ANALYSIS ARE PRESENTED TO LIFE'S WORC EXECUTIVE COMMITTEE (ACTING AS COMPENSATION COMMITTEE), WHO REVIEW THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND ENSURE COMPLIANCE WITH THE DUE DILIGENCE GUIDELINES AS OUTLINED IN IRC 4958. A BUILD NYC 2012A-2 12008EAN6 2012-07-26 1705000 REFINANCE LONG-TERM DEBT false false false B SUFFOLK COUNTY 2012C-2 86476RBM5 2012-07-26 1380000 REFINANCE LONG-TERM DEBT false false false C NASSAU COUNTY SERIES 2014C-1 2014-06-30 1643000 RENOVATE FCA BUILDINGS false false false D TOWN OF HEMPSTEAD LOCAL DEVELOP COR 424682DE9 2012-07-26 10630000 REFINANCE LONG-TERM DEBT AND PURCHASE BUILDING false false false A 2012 true false true true B 2012 true false true true C 2015 false false true true D 2014 true false true true A false false false false false false false B false false false false false false false C false false false false false false false D false false false false false false false A false false false false false false false false false B false false false false false false false false false C false false false false false false false false false D false false false false false false false false false A false B false C false D false FORM 990 - ORGANIZATION'S MISSION LIFE'S WORC PROVIDES RESIDENTIAL SUPPORTS AND COMMUNITY SERVICES TO HUNDREDS OF INDIVIDUALS THROUGHOUT QUEENS, NASSAU AND SUFFOLK COUNTIES IN NEW YORK. OUR PERSON-CENTERED PHILOSOPHY IS INCORPORATED INTO THE DAY TO DAY PROGRAM OPERATIONS AND WE ENSURE THAT REGARDLESS OF THE LEVEL OF ABILITY OF PHYSICAL HANDICAP, EACH AND EVERY PERSON LIVES AN ENVIABLE LIFE RICH IN CONNECTIONS WITH FAMILY, FRIENDS, COMMUNITY PARTICIPATION AND PERSONAL CHOICE. FORM 990, PAGE 2, PART III, LINE 4D COMMUNITY BASED PREVOCATIONAL PROGRAM: PROVIDES LEARNING AND VOCATIONAL TRAINING, INCLUDING UNPAID WORK EXPERIENCES, TO HELP INDIVIDUALS DEVELOP GENERAL, NON-JOB TASK SPECIFIC STRENGTHS AND SKILLS THAT CONTRIBUTE TO EMPLOYABILITY. THIS PROGRAM HELPS PREPARE PEOPLE FOR INTEGRATED, COMPETITIVE EMPLOYMENT IN THE FUTURE BY TEACHING THE NECESSARY 'SOFT' SKILLS REQUIRED TO BE SUCCESSFUL IN THE WORKPLACE. ACCES-VR: IN PARTNERSHIP WITH ADULT CAREER AND CONTINUING EDUCATION SERVICES-VOCATIONAL REHABILITATION (ACCES-VR), THIS PROGRAM ASSISTS YOUTH AND ADULTS WITH DISABILITIES TO OBTAIN AND MAINTAIN EMPLOYMENT THROUGH VOCATIONAL INSTRUCTION, EDUCATION, REHABILITATION, AND CAREER DEVELOPMENT. FAMILY SUPPORT SERVICES/RESPITE RECREATION - PROVIDES PROGRAMS IN QUEENS AND LONG ISLAND DESIGNED TO OFFER CHILDREN, TEENS AND YOUNG ADULTS WITH I/DD AND AUTISM WITH OPPORTUNITIES FOR SOCIAL CONNECTIONS. THESE RECREATIONAL VENUES FOCUS ON DEVELOPMENT OF SOCIAL SKILLS AND ARE AGE SPECIFIC ACTIVITIES INTEGRATED IN THE LOCAL COMMUNITIES. CUSTOMIZED EMPLOYMENT - PROVIDES SUPPORTS AND ASSISTANCE TO INDIVIDUALS WITH I/DD AND AUTISM WITH INNOVATIVE JOB DEVELOPMENT BASED UPON THE INDIVIDUAL SKILL SETS AND THE NEEDS OF THE EMPLOYER. THE GOAL IS TO MATCH AN EMPLOYER WITH A JOB APPLICANT LEADING TO COMPETITIVE EMPLOYMENT OPPORTUNITIES. BEHAVIOR INTERVENTION SERVICES - PROVIDES PROGRESSIVE AND INNOVATIVE SOLUTIONS AND SUPPORT TO FAMILIES AND SCHOOL DISTRICTS THROUGHOUT QUEENS, NASSAU, SUFFOLK AND BRONX REGIONS. UTILIZING APPLIED BEHAVIORAL ANALYSIS (ABA) APPROACH, THE SUPPORTS INCORPORATE OPPORTUNITIES FOR LEARNING ACROSS ALL SETTINGS AND ENVIRONMENTS FOR INDIVIDUALS WHO MAY HAVE SIGNIFICANT OR CHALLENGING BEHAVIOR AND NEED SPECIALIZED SUPPORTS. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS IN DRAFT FORMAT BY THE CEO AND CFO. EACH PAGE OF THE 990 IS REVIEWED AT THIS TIME. THE FINANCE COMMITTEE APPROVES THE 990, WITH THE FINAL COPY BEING SHARED WITH THE ENTIRE BOARD OF DIRECTORS AT THE NEXT REGULARLY SCHEDULED BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 12C ALL BOARD MEMBERS, OFFICERS, KEY AND HIGHLY COMPENSATED EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM. THE AGENCY'S CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AT A BOARD MEETING. IF A CONFLICT EXISTS WHERE A BOARD VOTE IS REQUIRED, THE MEMBER WITH THE CONFLICT IS RECUSED FROM PARTICIPATING IN THE VOTE. FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION USES AN OUTSIDE INDEPENDENT ACCOUNTING CONSULTING FIRM TO PERFORM A COMPENSATION ANALYSIS FOR THE CEO/EXECUTIVE DIRECTOR, ASSOCIATE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER. THE COMPENSATION ANALYSES INCLUDE COMPENSATION SURVEYS BASED UPON THE COMPENSATION AND FRINGE BENEFITS REPORTED ON THE 990 TAX RETURNS OF COMPARABLE AGENCIES IN THE INDUSTRY. THE RESULTS OF THIS COMPENSATION ANALYSIS ARE PRESENTED TO THE EXECUTIVE COMMITTEE (ACTING AS COMPENSATION COMMITTEE), WHO REVIEW THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND ENSURE COMPLIANCE WITH THE DUE DILIGENCE GUIDELINES AS OUTLINED IN IRC 4958. FORM 990, PAGE 6, PART VI, LINE 15B SEE RESPONSE TO PART VI, LINE 15A. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S 990 TAX RETURNS ARE AVAILABLE ON THE GUIDESTAR.ORG WEBSITE. AT THE REQUEST OF POTENTIAL AND EXISTING PARTNERS, WE PROVIDE AUDITED FINANCIAL STATEMENTS, 990 TAX RETURN AND OUR CONFLICT OF INTEREST POLICY. FORM 990, PART X IN APRIL 2015, THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED ACCOUNTING STANDARDS UPDATE (ASU) 2015-03, INTEREST - IMPUTATION OF INTEREST (SUBTOPIC 835-30): SIMPLIFYING THE PRESENTATION OF DEBT ISSUANCE COSTS. ASU 2015-03 REQUIRES THAT DEBT ISSUANCE COSTS BE PRESENTED AS A DIRECT DEDUCTION FROM THE CARRYING AMOUNT OF THE RELATED DEBT LIABILITY, CONSISTENT WITH THE PRESENTATION OF DEBT DISCOUNTS. PRIOR TO THE ISSUANCE OF ASU 2015-03, DEBT ISSUANCE COSTS WERE REQUIRED TO BE PRESENTED AS DEFERRED CHARGE ASSETS, SEPARATE FROM THE RELATED DEBT LIABILITY. WORC HAS ADOPTED ASU 2015-03 DURING THE YEAR ENDED JUNE 30, 2017. AS OF JUNE 30, 2019 AND 2018, DEFERRED BOND ISSUANCE COSTS OF 1,125,795 AND 1,258,311 RESPECTIVELY, ARE NETTED AGAINST BONDS PAYABLE ON THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. FORM 990, PART XI, LINE 9 ROUNDING 1 THE FAMILY CENTER FOR AUTISM INC 1517 FRANKLIN AVE GARDEN CITY NY 11530 460975573 AUTISM NY 501C3 10 LIFES WORC LIFE'S WORC INC true false true false false false false false false false false false false false true true false false false false THE FAMILY CENTER FOR AUTISM N 201778 FAIR MARKET THE FAMILY CENTER FOR AUTISM O 424951 DIRECT COST THE FAMILY CENTER FOR AUTISM B 250000 INTERCO DEBT FORGIVENESS