2019-05-08T16:26:27-05:00 2018-06-30 VINCENT J DICALOGERO CPA'S LLC 1201 MAIN ST PORT JEFFERSON NY 11777 990 2017-07-01 237209731 LIFE'S WORC INC LIFE 5167419000 1501 FRANKLIN AVE GARDEN CITY NY 11530 JANET KOCH CEO 5167419000 2019-05-06 true VINCENT J DICALOGERO P01951295 6314737474 2019-05-08 71.190.190.11 2019-05-08 16:26:27 CD P F49EA9D9BDAE4C9657ED3105FF771BA0A328CFF8 F49EA9D9BDAE4C9657ED3105FF771BA0A328CFF8 2017 2019-02-21 02:37:17Z JANET KOCH 1501 FRANKLIN AVE GARDEN CITY NY 11530 52657028 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. 15 15 1454 33 0 608221 674004 50578275 51381813 0 344530 338011 51531026 52393828 600000 0 0 39518919 40516376 0 453622 11290865 11855676 51409784 52372052 121242 21776 33994310 33949747 23721196 23654854 10273114 10294893 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 38126642 40951874 LIFE'S WORC PROVIDES RESIDENTIAL SUPPORTS FOR OVER 257 INDIVIDUALS WHO RESIDE IN OUR 41 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). 5325965 6087746 LIFE'S WORC OPERATES 6 DAY HABILITATION PROGRAMS SUPPORTING 273 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. 1608633 1693485 LIFE'S WORC PROVIDES COMMUNITY HABILITATION (FORMERLY REFERRED AS IN-HOME RESIDENTIAL HABILITATION) WHICH PROVIDES SUPPORTS TO APPROXIMATELY 147 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. 2630888 2648708 MSC - PROVIDES PERSON-CENTERED PLANNING APPROACH TO DEVELOP, IMPLEMENT AND MAINTAIN AN INDIVIDUALIZED SERVICE PLAN (ISP) DESIGNED TO ASSIST A PERSON MEET DESIRED LIFE GOALS, WHICH MAY INCLUDE EXPANDING CIRCLE OF SUPPORTS, SEEKING GAINFUL EMPLOYMENT, LOCATING AVAILABLE RESOURCES AND PROVIDING ADVOCACY. 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. 2630888 2648708 47692128 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 136 0 1454 true false false false false false true true false false false false X 15 15 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 DONALD W BARRICK EXEC MEMBER X X 0 0 0 EDMOND O'DONNELL EXEC MEMBER X X 0 0 0 RICK DEL MASTRO CHAIRMAN X X 0 0 0 LYNNE KOUFAKIS CO-VICE CHAI X X 0 0 0 VINCENT GRUCCI DIRECTOR X 0 0 0 RICHARD RITACCO EXEC ADVISOR X 0 0 0 VICTORIA SCHNEPS-YUNIS FOUNDER X 0 0 0 RON AGHASSI CPA DIRECTOR X 0 0 0 MARK SALAH MORGAN ESQ EXEC MEMBER X 0 0 0 JOHN LEE DIRECTOR X 0 0 0 TARIQ KHAN DIRECTOR X 0 0 0 PETER KLEIN DIRECTOR X 0 0 0 KANUJ MALHOTRA DIRECTOR X 0 0 0 STEVEN SANTINO CO-VICE CHAI X 0 0 0 MICHAEL BILLIA DIRECTOR X 0 0 0 JANET KOCH CEO 40.00 X 335847 0 41519 NEAL SCHWEIFEL COO 40.00 X 218893 0 58848 MINGLAN CAI CFO (THRU 5/ 40.00 X 190524 0 42817 MARY RAFFERTY-CASTRO ASST EXEC DI 40.00 X 199201 0 57975 MARYANN GRECO-DOMBROWSKI SR DIR PERSO 40.00 X 167780 0 49856 LAURA LOVELOCK ASST EXEC DI 40.00 X 154828 0 47777 MATTHEW P ZEBATTO ASST EXEC DI 40.00 X 153548 0 48565 BRIAN GOLDMAN SR DIRECTOR 40.00 X 131966 0 17691 ANNA MARIA TRENT SR DIR DAY & 40.00 X 131271 0 2877 1683858 367925 15 true true false BRYAN SCHILLING LANDSCAPING 327 51ST STREET LINDENHURST NY 11757 LANDSCAPING 157890 1 9109 551338 113557 674004 RESIDENTIAL SERVICES 623000 40951874 40951874 DAY HABILITATION SERVICES 623000 6087746 6087746 IN-HOME SERVICES 623000 1693485 1693485 CASE MANAGEMENT SERVICES 623000 1398731 1398731 OTHER SERVICES 623000 1249977 1249977 51381813 191786 551338 263200 -71414 -71414 CUSTODIAL SERVICES 900003 208672 208672 MANAGEMENT SERVICES 900003 185000 185000 MISCELLANEOUS 900003 15753 15753 409425 52393828 51381813 338011 744407 744407 29954462 28367764 1391981 194717 935984 864910 65137 5937 6568336 6001998 526539 39799 2313187 2137537 160978 14672 39978 7250 32678 50 94860 94860 918219 760458 157697 64 1046936 473756 452135 121045 230375 211272 17691 1412 886459 818671 65149 2639 234412 225176 8517 719 657372 601019 52981 3372 1684662 1564066 113275 7321 753438 715716 33699 4023 VEHICLE EXPENSE 1418136 1385697 23202 9237 FOOD & HOUSEHOLD 1238815 1237651 1163 1 REPAIRS & MAINTENANCE 1061414 1010218 48460 2736 SUPPLIES 610507 568246 1320 40941 980093 740723 234433 4937 52372052 47692128 4226302 453622 X 5797534 4121125 843668 1023390 4953931 5397144 779402 984830 386652 354900 46792285 26174735 19664532 20617550 1568590 1450808 1 33994310 33949747 5738498 5197659 221049 212929 11395000 14203000 467099 514614 1295152 1069724 900000 3704398 2456928 23721196 23654854 X 9731485 9753264 541629 541629 10273114 10294893 33994310 33949747 21776 3 X false true X true false X 527773 875582 696002 608221 674004 3381582 43082159 44373376 48991050 50578275 51381813 238406673 147107 168751 353935 592165 601211 1863169 43757039 45417709 50040987 51778661 52657028 243651424 243651424 3795 2585 -11325 3795 2585 -11325 43760834 45420294 50029662 51778661 52657028 243651424 1.00000 0.99980 0.00000 0.00000 X true 5346103 3108649 2493637 5961115 true X 3546814 3546814 37759837 22881433 14878404 112441 68477 43964 2462822 2198515 264307 2910371 1026310 1884061 20617550 DEFERRED COMPENSATION PAYABLE 1450808 CAPITAL LEASE OBLIGATIONS 1325363 RESERVE FOR RATE ADJUSTMENT 750000 DUE TO NYS OPWDD 196072 DEFERRED BOND ISSUE COSTS -1265315 2456928 X 54732334 2338506 2338506 52393828 52393828 54729015 2356965 2356965 52372050 2 2 52372052 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 LIFE'S W.O.R.C., INC. AND AFFILIATES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 14 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, 2018. MANAGEMENT BELIEVES THAT WORC IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2012. 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 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, 2018, 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 2,709,635 INTRACOMPANY RENT ELIMINATION -186,129 INTRACOMPANY MGMT SVCS ELIMINATION -185,000 SCHEDULE D, PAGE 4, PART XII, LINE 2D EXPENSES PERTAINING TO AFFILIATE 2,728,094 INTRACOMPANY RENT ELIMINATION -186,129 INTRACOMPANY MGMT SVCS ELIMINATION -185,000 SCHEDULE D, PAGE 4, PART XII, LINE 4B BOOK / TAX DEPRECIATION DIFFERENCE 2 ANNUAL GALA 570746 460246 110500 199099 ANNUAL GOLF & T 107560 48352 59208 53744 1 64818 42740 22078 10357 743124 551338 191786 263200 263200 -71414 X X X X X X false false false false false false false false false JANET KOCH CEO 268211 48525 19111 15725 25794 377366 NEAL SCHWEIFEL COO 200000 11277 7616 32494 26354 277741 MINGLAN CAI CFO (THRU 5/2018) 177308 12052 1164 17290 25527 233341 MARY RAFFERTY-CASTRO ASST EXEC DIR RESID. 166346 25629 7226 32054 25921 257176 MARYANN GRECO-DOMBROWSKI SR DIR PERSON CENTER 150000 17280 500 23557 26299 217636 LAURA LOVELOCK ASST EXEC DIR SUPPOR 140538 13581 709 22369 25408 202605 MATTHEW P ZEBATTO ASST EXEC DIR FUNDRA 138300 8735 6513 22430 26135 202113 ANNA MARIA TRENT SR DIR DAY & VOC SVC 36004 95267 2877 134148 95000 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. SUPPLEMENTAL TO PART II, LINE 8, COL. (F): FORMER EMPLOYEE A. TRENT RECEIVED A DISTRIBUTION OF 95,000 FROM THE QUALIFIED 457(B) DEFERRED COMPENSATION PLAN. THIS IS REPORTED IN COL. (B) (III). 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 127500 2012 true false true true B 955000 2012 true false true true C 325000 2015 false false true true D 2865000 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 MSC - PROVIDES PERSON-CENTERED PLANNING APPROACH TO DEVELOP, IMPLEMENT AND MAINTAIN AN INDIVIDUALIZED SERVICE PLAN (ISP) DESIGNED TO ASSIST A PERSON MEET DESIRED LIFE GOALS, WHICH MAY INCLUDE EXPANDING CIRCLE OF SUPPORTS, SEEKING GAINFUL EMPLOYMENT, LOCATING AVAILABLE RESOURCES AND PROVIDING ADVOCACY. 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, 2018 AND 2017, DEFERRED BOND ISSUANCE COSTS OF 1,265,315 AND 1,166,607, RESPECTIVELY, ARE NETTED AGAINST BONDS PAYABLE ON THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. FORM 990, PART XI, LINE 9 ROUNDING 3 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 false false false false false false false false false false true false true true false true false false THE FAMILY CENTER FOR AUTISM N 186129 FAIR MARKET THE FAMILY CENTER FOR AUTISM O 185000 DIRECT COST