2019-10-10T13:49:41-05:00 2018-12-31 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2018-01-01 111723782 United Cerebral Palsy Association of Nassau County Inc % LEONARD WEIL UNIT 5163782000 380 Washington Avenue Roosevelt NY 11575 LEONARD WEIL CFO 5163782000 2019-10-02 true Angelo Pirozzi P00446022 2128858000 2019-10-02 64.238.131.34 26308920192835000148 2019-10-10 P 9C79E9A9669F6ACE2C319A1C04A34C88558E1FDA 0B9C07D3F0646B5FA9DD6FB20E01FF2501E4ADAF 2018 2019-02-21 02:37:17Z CP Nassau LEONARD WEIL 380 Washington Avenue Roosevelt NY 11575 42389945 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. 26 26 942 54 0 22534 1637250 1150506 38147088 38797868 211615 46853 554928 829339 40550881 40824566 0 0 0 0 32527404 33334767 0 0 479644 7639559 7215866 40166963 40550633 383918 273933 30277681 28589350 21181153 18631845 9096528 9957505 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 12354380 ADULT SERVICES - PROVIDES DAY TIME ACTIVITIES FOR DISABLED ADULT POPULATION. INCLUDING THERAPEUTIC SERVICES, EDUCATION, AND COMMUNITY INCLUSION. DURING 2018, 57,903 CONSUMER UNITS WERE SERVICED. 11220988 11532399 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 2018, THERE WERE 133 STUDENTS IN THE SCHOOL AGE PROGRAM AND 87 IN THE PRESCHOOL PROGRAM. 11045387 11735339 RESIDENTIAL SERVICES - OPERATES HOMES IN VARIOUS RESIDENTIAL AREAS FOR DEVELOPMENTALLY DISABLED ADULTS. DURING 2018, THIS PROGRAM CONSTITUTED: 11 SUPERVISED IRA HOMES COMPRISING 66 CONSUMERS; 1 SUPPORTIVE IRA HOME COMPRISING 2 CONSUMERS; AND 2 ICF HOMES COMPRISING 13 CONSUMERS AND 75 CONSUMERS FROM COMMUNITY HAB. 3295479 3373195 37156853 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 18 0 true 942 true true true false false false false true true false false false false X 26 26 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 Masterson Executive Vice President 1.5 0.5 X X 0 0 0 Albert T Jaronczyk President 2.3 0.7 X X 0 0 0 Robert Griffin Director and VP thru 6/30/18 0.7 0.3 X X 0 0 0 Carmela Lage Director effective 7/1/18 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 0 0 0 Natalie Alloy Director 1.5 0.5 X 0 0 0 William S Cohn Esq Director thru 6/30/18 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 Deborah Hughes Director 1.5 0.5 X 0 0 0 AnnaMaria Impagliazzo Director 2.3 0.7 X 0 0 0 Karen Kiefel Dir. thru 6/30/18 - VP 7/1/18 1.5 0.5 X X 0 0 0 Michelle McCormack Director 1.5 0.5 X 0 0 0 Joel Meltzer Vice President 1.5 0.5 X 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 Steven Protass Director 1.5 0.5 X 0 0 0 Jack Sullivan Director 1.5 0.5 X 0 0 0 Ed Probst Director effective 7/1/18 1.5 0.5 X 0 0 0 John Seery Director 1.5 0.5 X 0 0 0 Mary Lou Zizzo Director 1.5 0.5 X 0 0 0 Robert Spina Director 1.5 0.5 X 0 0 0 Noel Raab Director effective 7/1/18 1.5 0.5 X 0 0 0 Jean Kestel Esq Director 1.5 0.5 X 0 0 0 Robert McGuire Executive Director 49.0 11.0 X 343809 0 48032 Leonard Weil CFO 43.0 17.0 X 198390 0 49388 Karen Hittleman Assistant Executive Director 46.0 14.0 X 240272 0 46766 Larry Davies Director of Human Resources 45.0 15.0 X 186836 0 48199 Jose Rivera Director of Compliance 45.0 15.0 X 118815 0 19647 Kevin Loughlin Director of Education 60.0 0.0 X 135243 0 3490 Ellen Naidus Director of Clinical Services 60.0 0.0 X 113419 0 16877 Paul Lowry Residential Director 24.0 36.0 X 0 121144 17955 1336784 121144 250354 9 false true false Michael Borruto General Contractor 1755 Julia Gold Back Avenue RONKONKOMA NY 11779 construction 650305 BDO USA LLP 100 Park Avenue NEW YORK NY 10017 audit/tax services 129350 2 8585 156378 595517 390026 1150506 EDUCATION FEES 611600 11532399 11532399 ADULT SERVICES FEES 624100 12354380 12354380 CLINIC FEES, NET 621400 2979521 2979521 RESIDENTIAL SERVICES FEES 623000 11735339 11735339 VOCATIONAL SERVICES FEES 624310 196229 196229 38797868 -2422 -2422 0 0 64994 64994 0 64994 64994 1330381 1281106 49275 49275 49275 423259 156378 284273 138986 138986 0 0 0 0 0 0 ADMINISTRATIVE FEES 900099 197445 197445 CAFETERIA SALES 900099 168869 168869 OTHER INCOME 207779 207779 51266 51266 625359 40824566 38995313 678747 0 0 0 0 955435 881772 62410 11253 0 26524875 24325558 1873689 325628 645225 612925 26197 6103 2489283 2364668 101071 23544 2719949 2583787 110436 25726 0 32933 32933 133563 133563 0 0 0 586981 466921 119957 103 38355 35315 2187 853 456919 378798 59341 18780 0 0 767517 738314 23075 6128 241241 229382 11446 413 0 74371 46827 26584 960 250084 243419 6665 0 0 1272883 1237614 34121 1148 598042 550635 34103 13304 CONTRACT SERVICES 122058 108003 14055 0 REPAIRS AND MAINTENANCE 1116153 949814 130425 35914 SUPPLIES AND MATERIALS 1426754 1305089 111878 9787 BAD DEBT EXPENSE 98012 98012 0 0 40550633 37156853 2914136 479644 11854 11854 5233829 3228472 0 0 5395398 5679019 0 0 0 0 0 0 0 0 242203 123217 37118276 25207004 11849047 11911272 1739166 1783400 0 0 0 0 0 0 5806184 5852116 30277681 28589350 3644973 3632479 0 0 0 0 0 0 0 0 0 0 7373739 6508604 0 0 10162441 8490762 21181153 18631845 X 7779962 8684496 1146349 1098792 170217 174217 9096528 9957505 30277681 28589350 X 273933 -69619 656663 X X false true X true false X 1091804 1447778 1741583 1637250 1150506 7068921 0 0 1091804 1447778 1741583 1637250 1150506 7068921 297450 6771471 40694 39421 164454 199786 71451 515806 95633 108588 59413 80229 138986 482849 0 0 197862 217121 427914 842897 8910473 191979284 0.75994 0.80778 X 744268 X programmatic use false 853991 4000 857991 847941 6050 853991 840951 6990 847941 837401 3550 840951 833096 4305 837401 0.79690 0.20310 false false 1127156 1127156 30800188 20483807 10316381 2961326 2879663 81663 2229606 1843534 386072 11911272 OTHER RECEIVABLES 223800 DUE FROM RELATED ORGANIZATIONS 4884048 DONATED ARTWORK 744268 5852116 0 DEFERRED COMPENSATION 1062561 CAPITAL LEASE OBLIGATION 45243 WORKER'S COMP. SETTLEMENT ACCRUAL 774273 ADD. MIN. PENSION LIABILITY 5142376 DUE TO GOVERNMENTAL AGENCIES 1466309 8490762 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 256 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 YEARS ENDED DECEMBER 31, 2018 AND 2017, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE STATEMENTS OF ACTIVITIES. UCPN IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES. AS OF DECEMBER 31, 2018 AND 2017, UCPN WAS NOT SUBJECT TO ANY EXAMINATION BY A TAXING AUTHORITY. Golf & Tennis 160677 32150 128527 15000 54470 22963 Forget Me Not 125492 10364 115128 10000 37368 3500 21776 7 293468 113864 179604 5465 37513 2150 74068 579637 156378 423259 30465 129351 5650 118807 284273 138986 X X X false false false false false false false false false Robert McGuire Executive Director 343809 0 0 0 0 0 18000 0 30032 0 391841 0 0 0 Leonard Weil CFO 198390 0 0 0 0 0 15000 0 34388 0 247778 0 0 0 Karen Hittleman Assistant Executive Director 240272 0 0 0 0 0 26748 0 20018 0 287038 0 0 0 Larry Davies Director of Human Resources 186836 0 0 0 0 0 15000 0 33199 0 235035 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 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. 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 $656,663 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 508125 107892 1.00000 true false false false false false false false false false false false false false true true true false false REHAB SOLUTIONS Inc O 27538 cost REHAB SOLUTIONS Inc P 16918 cost UCP BAYVILLE INCORPORATED O 122187 COST UCP BAYVILLE INCORPORATED P 1136395 COST UCP BAYVILLE INCORPORATED Q 917887 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