2018-05-11T13:24:42-05:00 2017-06-30 390859910 Baker Tilly Virchow Krause LLP One Penn Plaza Suite 3000 New York NY 10119 990 2016-07-01 135654532 ADAPT COMMUNITY NETWORK ADAP 2126836700 80 MAIDEN LANE 8TH FLOOR NEW YORK NY 10038 RAJESH SHAH cfo 2126836700 2018-05-09 1 Patrick Yu CPA P00675982 2126976900 X 2016 2022-09-23 18:48:47Z EDWARD R MATTHEWS 80 MAIDEN LANE 8TH FLOOR NEW YORK NY 10038 156292432 0 X www.adaptcommunitynetwork.org/ X 1946 NY United Cerebral Palsy of New York City, Inc. (Doing Business As ADAPT Community Network) (the "Agency") IS A NOT-FOR-PROFIT ORGANIZATION, FORMED UNDER THE NOT-FOR-PROFIT CORPORATION LAW OF THE STATE OF NEW YORK, FOUNDED IN 1946 BY PARENTS OF CHILDREN WITH DISABILITIES. THE MISSION OF THE AGENCY IS TO CREATE OPPORTUNITIES FOR PEOPLE WITH DISABILITIES TO LEAD INDEPENDENT AND FULFILLING LIVES.CURRENTLY, APPROXIMATELY 23,000 INDIVIDUALS RECEIVE SERVICES ANNUALLY FROM THE AGENCY. THESE SERVICES INCLUDE PRESCHOOL AND SCHOOL-AGE PROGRAMS, RESIDENTIAL PROGRAMS, DAY PROGRAMS, VOCATIONAL PROGRAMS AND MEDICAL AND SUPPORT SERVICES. 14 14 2402 40 0 0 4489136 4558956 136848675 145549894 1197134 857558 1699900 5230884 144234845 156197292 0 0 0 0 87495353 98874644 0 90000 614914 49130689 59597096 136626042 158561740 7608803 -2364448 157203213 138536552 117031843 115673503 40171370 22863049 X United Cerebral Palsy of New York City, Inc. (Doing Business As ADAPT Community Network) (the "Agency") IS A NOT-FOR-PROFIT ORGANIZATION, FORMED UNDER THE NOT-FOR-PROFIT CORPORATION LAW OF THE STATE OF NEW YORK, FOUNDED IN 1946 BY PARENTS OF CHILDREN WITH DISABILITIES. THE MISSION OF THE AGENCY IS TO CREATE OPPORTUNITIES FOR PEOPLE WITH DISABILITIES TO LEAD INDEPENDENT AND FULFILLING LIVES.CURRENTLY, APPROXIMATELY 23,000 INDIVIDUALS RECEIVE SERVICES ANNUALLY FROM THE AGENCY. THESE SERVICES INCLUDE PRESCHOOL AND SCHOOL-AGE PROGRAMS, RESIDENTIAL PROGRAMS, DAY PROGRAMS, VOCATIONAL PROGRAMS AND MEDICAL AND SUPPORT SERVICES. 0 0 59321501 57346396 RESIDENTIAL PROGRAMS, INCLUDING INTERMEDIATE CARE FACILITIES, INDIVIDUALIZED RESIDENTIAL ALTERNATIVES AND SUPPORTIVE APARTMENTS ARE PROVIDED TO CHILDREN AND ADULTS. THESE PROGRAMS PROVIDE LEVEL OF CARE NEEDS AND FULLY ACCESSIBLE HOUSING FOR DEVELOPMENTALLY DISABLED INDIVIDUALS DESIGNED TO MEET THEIR NEEDS IN THE LEAST RESTRICTIVE ENVIRONMENT. THEY ARE LICENSED AND REGULATED BY THE NYS OFFICE for PEOPLE with DEVELOPMENTAL DISABILITIES (OPWDD). 48400205 58827727 ADULT DAY PROGRAMS, DAY HABILITATION, SUPPORTED EMPLOYMENT & WORK READINESS ARE PROVIDED TO INDIVIDUALS OVER THE AGE OF 21. THESE PROGRAMS ARE LICENSED & REGULATED BY THE NYS OPWDD. FAMILY SUPPORT SERVICES, INCLUDING HOUSING ASSISTANCE, OVERNIGHT RESPITE & SERVICE COORDINATION ARE PROVIDED TO DEVELOPMENTALLY DISABLED INDIVIDUALS AND THEIR FAMILIES. THESE PROGRAMS ARE REGULATED BY NYS OPWDD. CLINICAL SERVICES INCLUDING DENTAL, MEDICAL, PSYCHIATRY, PHYSIATRY, OPTOMETRY, PODIATRY, GYNECOLOGY, NEUROLOGY, SPEECH, OCCUPATIONAL AND PHYSICAL THERAPY, AUGMENTATIVE COMMUNICATION AND EQUIPMENT CLINICS ARE PROVIDED IN 4 FREESTANDING CLINICS AND INCORPORATED IN DAY HABILITATION PROGRAMS. ALL SITES ARE LICENSED UNDER ARTICLE 28 WITH THE NYS department of health (DOH). 28273736 20673634 EDUCATION PROGRAMS INCLUDE PRE-SCHOOLS THAT PROVIDE COMPREHENSIVE EARLY CHILDHOOD SPECIAL EDUCATION FOR CHILDREN 2 YEARS 9 MONTHS - 5 YEARS OF AGE. THIS PROGRAM IS REGULATED BY THE NYS EDUCATION DEPARTMENT (SED) UNDER CONTRACT WITH THE NYC DEPARTMENT OF EDUCATION (DOE). THE SCHOOL-AGE PROGRAM PROVIDES SPECIAL EDUCATION SERVICES TO MULTIPLE DISABLED CHILDREN AGES 5-21 YEARS REGULATED BY SED & UNDER CONTRACT WITH DOE. WITHIN THE PRE-SCHOOL PROGRAM, THERE IS AN INTEGRATED PROGRAM WHICH COMBINES DISABLED CHILDREN WITH TYPICAL DEVELOPING CHILDREN. THE PROGRAM IS REGULATED BY SED UNDER CONTRACT WITH DOE. THE TUITION FOR THE DISABLED CHILDREN IS DETERMINED BY SED & PAID BY DOE. THE REIMBURSEMENT FOR THE TYPICAL DEVELOPING CHILDREN IS PAID BY UNIVERSAL PRE-K CONTRACT WITH DOE WHICH PROVIDES FUNDS TO NURSERY SCHOOLS FOR ELIGIBLE 4 YEAR OLDS. 3095239 FAMILY SUPPORT SERVICES PROGRAMS - REVENUE FOR THIS PROGRAM IS GENERATED FROM GOVERNMENT GRANTS. 3095239 139090681 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 91 0 2402 1 0 0 0 0 0 1 1 0 0 0 0 X 14 14 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X RAJESH SHAH Cfo 2126836700 80 MAIDEN LANE 8TH FLOOR NEW YORK NY 10038 GARY GERESI PRESIDENT 1.00 0.10 X X 0 0 0 MARTIN C HAUSMAN HONorary CHAIRMAN-NON VOTIng 0.50 0.10 X 0 0 0 KEN CARMEL VICE-CHAIRMAN 0.50 0.00 X X 0 0 0 JAMES KASE EXECUTIVE VP 0.50 0.00 X X 0 0 0 KENNETH AUERBACH VICE-PRESIDENT/TREASURER 0.50 0.20 X X 0 0 0 KELLY KAMINSKI VICE-PRESIDENT/SECRETARY 0.50 0.10 X X 0 0 0 James Hausman BOARD MEMBER 0.50 0.00 X 0 0 0 Richard Levy BOARD MEMBER 0.50 0.00 X 0 0 0 JAY SILVER BOARD MEMBER 0.50 0.00 X 0 0 0 Peter Auerbach BOARD MEMBER 0.50 0.00 X 0 0 0 henry j amoroso esq boaRD MEMBER 0.50 0.00 X 0 0 0 jason carlough Board MEMBER 0.50 0.00 X 0 0 0 houda foster boaRD MEMBER 0.50 0.00 X 0 0 0 john lombardo boaRD MEMBER 0.50 0.00 X 0 0 0 Sabina McCarthy BOARD MEMBER 0.50 0.00 X 0 0 0 Edward R Matthews CEO 35.00 0.10 X 445825 0 81312 Rajesh Shah CFO 35.00 0.10 X 253736 0 49980 James E Brown CIO 35.00 0.00 X 182010 0 47075 Linda Laul COO 35.00 0.00 X 252529 0 59342 Roberta Koenigsberg CAO 35.00 0.00 X 236894 0 34006 Raj Capoor Physician 35.00 0.00 X 160079 0 14897 GARY DREYFUSS SVP, HUMAN RESOURCES 35.00 0.00 X 199556 0 51174 Sheila L Lennon SVP, Marketing & Fund Development 35.00 0.00 X 182347 0 37397 Mariette McBride Assistant Exec Dir for Adult services 35.00 0.00 X 175084 0 26344 JON MICHNOVICZ Medical Director 35.00 0.00 X 191100 0 15918 2279160 0 417445 35 0 1 0 Interagency Transportation Solution 150 West 30th Street NEW YORK NY 10001 Transportation Services 8048464 Cauldwell Wingate Company 380 Lexington Avenue NEW YORK NY 10168 Construction Services 4402276 the execusearch group 675 third avenue nEW YORK NY 10017 contract Clinician Agency 1958221 Multiligual Therapy 8801 19th Avenue BROOKLYN NY 11214 Contract Clinician Agency 1790726 nativo llc 1560 bath avenue BROOKLYN NY 11228 construction Services 1364455 34 183471 3777151 598334 4558956 FEES FOR SERVICES 623990 145549894 145549894 145549894 857558 857558 93715 183471 93715 0 5700 1425 4275 4275 admin costs allocated for affilia 900099 4898305 4898305 MISCELLANEOUS 900099 328304 328304 5226609 156197292 145549894 0 6088442 1857480 352854 1504626 69118816 64707382 4216460 194974 7082982 6535628 517492 29862 15422575 14870960 517482 34133 5392791 4996625 391746 4420 39608 39608 603014 38283 544637 20094 380219 371219 9000 90000 90000 10865164 8990957 1825699 48508 2240642 980281 1210529 49832 20724222 15954916 4694968 74338 8901190 8901190 972276 453063 518975 238 2091288 910036 1167182 14070 126421 126421 3943357 3363010 564812 15535 1644122 1454073 185582 4467 EXPENSED EQUIPMENT 1623081 1493286 129696 99 OPERATING SUPPLIES 1521456 1514227 7229 FOOD 1109886 1109886 HOUSEHOLD SUPPLIES 1108843 1108843 1702307 1315573 361390 25344 158561740 139090681 18856145 614914 17915514 20644967 20620361 23616324 3160113 1327506 117009174 49835932 60238824 67173242 51839794 22058166 2000 2000 3426607 3714347 157203213 138536552 39843840 38495154 1309023 742172 55437008 52004784 5765114 5624279 14676858 18807114 117031843 115673503 X 39409370 22050049 762000 813000 40171370 22863049 157203213 138536552 X -2364448 1030230 -15974103 X 0 1 X 1 1 1 X 3826655 4132566 4573638 4489136 4558956 21580951 3826655 4132566 4573638 4489136 4558956 21580951 21580951 380472 378074 775914 1197134 857558 3589152 656464 164250 516951 1698050 5226609 8262324 33432427 578560593 0.64550 0.76960 X Schedule A, Part II, Line 10, Explanation of Other Income: MISCELLANEOUS - 2013 Amount: $ 164,250. 2014 Amount: $ 516,951. 2015 Amount: $ 397,611. 2016 Amount: $ 328,304. WRITE OFF OF VENDOR LIABILITIES FROM PRIOR YEARS - 2012 Amount: $ 656,464. admin costs allocated for affiliates - 2015 Amount: $ 1,300,439. 2016 Amount: $ 4,898,305. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3033131 3033131 34880716 24396854 10483862 47444989 7091994 40352995 23331094 18347084 4984010 8319244 8319244 67173242 REFUNDABLE ADVANCES 5029088 OTHER LIABILITIES 595417 Deferred Rent 13097243 Due to NYl 85366 18807114 X 158981000 1030230 607000 1146478 2783708 156197292 0 156197292 160350000 607000 1181260 1788260 158561740 0 158561740 Part X, Line 2: The organization follows the provisions of "Accounting for Uncertainty in Income Taxes. Accounting for Uncertainty in Income Taxes" prescribes recognition thresholds that must be met before a tax position is recognized in the combined financial statements and provides guidance on de-recognition, classification, interest and penalties, disclosure, and transition. Under Accounting for Uncertainty in Income Taxes, an entity may only recognize or continue to recognize tax positions that meet a "more-likely-than-not" threshold. The Companies have evaluated their tax positions for the year ended June 30, 2017, and do not believe they have any uncertain tax positions that would qualify for either recognition or disclosure in the accompanying combined financial statements. Part XI, Line 2d - Other Adjustments: REVENUE PERTAINING TO AFFILIATES 1,146,478. Part XII, Line 2d - Other Adjustments: EXPENSES PERTAINING TO AFFILIATES 1,181,260. X X X X 1 ORR ASSOCIATES INC(OAI) 747 Third Ave STE 34A NEW YORK NY 10017 PROFESSIONAL CONSULTING 0 0 90000 -90000 90000 -90000 NY GOLF 209096 117631 91465 46608 11515 33342 Team adapt achillies race 68090 65840 2250 2250 1 277186 183471 93715 46608 11515 35592 93715 0 X X X X X X 0 0 0 0 0 0 0 0 0 Edward R Matthews CEO 445825 0 0 0 0 0 71000 0 10312 0 527137 0 0 0 Rajesh Shah CFO 253736 0 0 0 0 0 48532 0 1448 0 303716 0 0 0 James E Brown CIO 182010 0 0 0 0 0 27216 0 19859 0 229085 0 0 0 Linda Laul COO 252529 0 0 0 0 0 48569 0 10773 0 311871 0 0 0 Roberta Koenigsberg CAO 236894 0 0 0 0 0 8128 0 25878 0 270900 0 0 0 Raj Capoor Physician 160079 0 0 0 0 0 8100 0 6797 0 174976 0 0 0 GARY DREYFUSS SVP, HUMAN RESOURCES 199556 0 0 0 0 0 29426 0 21748 0 250730 0 0 0 Sheila L Lennon SVP, Marketing & Fund Development 182347 0 0 0 0 0 27085 0 10312 0 219744 0 0 0 Mariette McBride Assistant Exec Dir for Adult service 175084 0 0 0 0 0 24910 0 1434 0 201428 0 0 0 JON MICHNOVICZ Medical Director 191100 0 0 0 0 0 15486 0 432 0 207018 0 0 0 Part I, Line 3 THE CEO HAS A WRITTEN EMPLOYMENT AGREEMENT IN PLACE THAT OUTLINES HIS COMPENSATION, INCLUDING ALL FORMS OF WAGES AND FRINGE BENEFITS. THE ORGANIZATION USES AN OUTSIDE INDEPENDENT ACCOUNTING CONSULTING FIRM WITH EXPERTISE IN THE NOT-FOR-PROFIT INDUSTRY TO PERFORM A COMPENSATION ANALYSIS OF THE CEO POSITION. THE COMPENSATION ANALYSIS INCLUDES A COMPENSATION SURVEY FOR THE CEO POSITION BASED UPON THE COMPENSATION AND FRINGE BENEFITS REPORTED ON THE 990 TAX RETURNS FOR COMPARABLE AGENCIES IN THE INDUSTRY. THE RESULTS OF THE COMPENSATION ANALYSIS ARE PRESENTED TO THE COMPENSATION COMMITTEE AND THE BOARD OF DIRECTORS, WHO REVIEW THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND ENSURE COMPLIANCE WITH THE DUE DILIGENCE GUIDELINES OUTLINED IN IRC 4958. THE BASIS FOR ITS DETERMINATION AND ALL DECISIONS MADE ARE CONTEMPORANEOUSLY DOCUMENTED IN MEETING MINUTES AND BOARD RESOLUTIONS. A Build NYC Resource Corporation 2013-04-24 5995000 Refinance 1996 DASNY Bonds 0 0 0 B build NYC Resource Corporation 2016-06-30 45000000 to finance construction 0 0 0 A 5995000 145313 5849687 2013 1 0 1 1 B 45000000 945250 44054750 2016 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 A 0 B 0 Form 990, Part VI, Section A, line 2 FAMILY RELATIONSHIPS BETWEEN BOARD MEMBERS CONSISTED OF THE FOLLOWING: KENNETH AUERBACH - BOARD MEMBER IS THE FATHER OF PETER AUERBACH - BOARD MEMBER. MARTIN C. HAUSMAN - HONORARY CHAIRMAN IS THE FATHER OF JAMES HAUSMAN - BOARD MEMBER. Form 990, Part VI, Section A, line 4 THE ORGANIZATION CHANGED ITS NAME FROM UNITED CEREBRAL PALSY OF NYC, INC. TO ADAPT COMMUNITY NETWORK WHICH IS ALREADY ON FILE WITH THE IRS. Form 990, Part VI, Section B, line 11b PRIOR TO THE FILING OF THE FORM 990, IT IS REVIEWED AND APPROVED BY THE CHAIR OF THE AUDIT COMMITTEE. THE FORM 990 IS THEN DISTRIBUTED TO EACH OF THE BOARD MEMBERS BEFORE THE FORM 990 IS FILED WITH IRS. Form 990, Part VI, Section B, line 12c THE AGENCY'S CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY WITH THE EXECUTIVE STAFF AND THE BOARD OF DIRECTORS WHO ARE REQUIRED TO ACKNOWLEDGE RECEIPT OF THE POLICY AND TO COMPLETE A QUESTIONNAIRE ANNUALLY DISCLOSING ANY POTENTIAL CONFLICTS OF INTEREST. MANAGEMENT STAFF WHO HAVE DECISION-MAKING AUTHORITY WITH RESPECT TO THE USE OF AGENCY FUNDS OR OTHER RESOURCES RECEIVE TRAINING ANNUALLY ON THE AGENCY'S CONFLICT OF INTEREST POLICY AND ARE ALSO REQUIRED TO COMPLETE A DISCLOSURE QUESTIONNAIRE ANNUALLY. AT THE TIME OF HIRE, ALL STAFF ARE REQUIRED TO ACKNOWLEDGE RECEIPT OF THE AGENCY'S CODE OF ETHICS WHICH INCLUDES REFERENCE TO POTENTIAL CONFLICTS OF INTEREST. ALL NEW STAFF IS REQUIRED TO PARTICIPATE IN TRAINING THAT INCLUDES AN EXPLANATION OF SPECIFIC EXAMPLES OF POTENTIAL CONFLICTS OF INTEREST THAT MAY OCCUR IN THE COURSE OF THEIR WORK WITH OTHER STAFF, CONSUMERS, FAMILY MEMBERS OR VENDORS OR OTHER SERVICE PROVIDERS. Form 990, Part VI, Section B, line 15 THE ORGANIZATION USES AN OUTSIDE INDEPENDENT ACCOUNTING CONSULTING FIRM WITH EXPERTISE IN THE NOT-FOR-PROFIT INDUSTRY TO PERFORM A COMPENSATION ANALYSIS OF THE FOLLOWING POSITIONS: CEO, CFO, COO, CAO AND ASSISTANT EXECUTIVE DIRECTOR. THE COMPENSATION ANALYSIS INCLUDES COMPENSATION SURVEYS FOR EACH POSITION BASED UPON THE COMPENSATION AND FRINGE BENEFITS REPORTED ON 990 TAX RETURNS FOR COMPARABLE AGENCIES IN THE INDUSTRY. THE RESULTS OF THIS COMPENSATION ANALYSIS ARE PRESENTED TO THE COMPENSATION COMMITTEE AND THE BOARD OF DIRECTORS, WHO REVIEW THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND ENSURE COMPLIANCE WITH THE DUE DILIGENCE GUIDELINES OUTLINED IN IRC 4958. THE BASIS FOR ITS DETERMINATION AND ALL DECISIONS MADE ARE CONTEMPORANEOUSLY DOCUMENTED IN MEETING MINUTES AND BOARD RESOLUTIONS. Form 990, Part VI, Section C, line 19 THE DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST. Form 990, Part XI, line 9: Debt Forgiveness -1,298,797. Pension related changes other than net periodic pension cost 3,296,707. FUNDS TRANSFERED TO AFFILIATE AS APPROVED BY THE NYS ATTORNEY GENERAL -18,000,000. Other Misc Adjustment 27,987. UCP HOUSING DEVELOPMENT FUND CORP INC 80 MAIDEN LANE 8TH FLOOR NEW YORK NY 10038 133004772 DEVELOP & MAINTAIN APT. BLDG. MOSTLY FOR PEOPLE WITH CEREBRAL PALSY NY 501(C)3 Line 10 ADAPT COMMUNITY NETWORK 0 UCP OF NYC COMMUNITY OF MENTAL RETARDATION SERVICES INC 80 MAIDEN LANE 8TH FLOOR NEW YORK NY 10038 237270415 MAINTAINS BUILDING WHERE SERVICES ARE PROVIDED NY 501(C)3 Line 12a, I ADAPT COMMUNITY NETWORK 0 The New York City Foundation For Cerebral Palsy Inc 80 MAIDEN LANE 8TH FLOOR NEW YORK NY 10038 273060240 SOLICITING AND RAISING FUNDS FOR UCP OF NYC, INC. NY 501(C)3 Line 12a, I ADAPT COMMUNITY NETWORK 0 human first inc 80 MAIDEN LANE 8TH FLOOR NEW YORK NY 10038 113590136 provide inDIVIDUALS GREATER OPPORTUNITIES WITH SPECIAL NEEDS NY 501(C)3 Line 10 ADAPT COMMUNITY NETWORK 0 NEW YORK LEAGUE FOR EARLY LEARNING INC 80 MAIDEN LANE 8TH FLOOR NEW YORK NY 10038 112513824 PROVIDE INFANTS & CHILDREN EDUCATIONAL & THERAPEUTIC SERVICES NY 501(C)3 Line 2 ADAPT COMMUNITY NETWORK 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 UCP OF NYC COMMUNITY OF MENTAL RETARDATION SERVICES INC K 360000 FMV The New York City Foundation For Cerebral Palsy Inc R 18000000 fmv NEW YORK LEAGUE FOR EARLY LEARNING INC S 3891552 fmv human first inc S 1006753 fmv