2018-11-07T12:15:00-06:00 2017-12-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 125 BAYLIS ROAD SUITE 300 MELVILLE NY 11747 990 2017-01-01 112420547 FAMILY RESIDENCES AND ESSENTIAL ENTERPRISES INC FAMI 5168701600 191 SWEET HOLLOW ROAD OLD BETHPAGE NY 11804 ROBERT S BUDD MPS CEO 5168701600 2018-11-05 1 GORDON SIESS CPA P00027748 6317527400 X 216.255.126.197 2018-11-05 09:30:34 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 45D50D8E3994CEF8BF8842BFE43A81B55B26F885 2017 2019-02-21 02:37:17Z DR CHRISTOPHER D LONG 191 SWEET HOLLOW ROAD OLD BETHPAGE NY 11804 113618941 0 X WWW.FAMILYRES.ORG X 1977 NY OUR MISSION IS TO HELP INDIVIDUALS OF ALL ABILITIES TO REALIZE THEIR FULL POTENTIAL AND PREVAIL OVER LIFE'S CHALLENGES. FAMILY RESIDENCES & ESSENTIAL ENTERPRISES' (FREE) BROAD SPECTRUM OF SERVICES ENCOURAGES INDIVIDUALS TO SHARE THEIR GIFTS AND TALENTS AS CONTRIBUTING MEMBERS OF THE COMMUNITY. 10 10 2536 55 -115203 -112842 229493 194931 105540558 107761220 142974 4105774 -91531 -115203 105821494 111946722 0 0 0 0 70613596 75939590 0 0 0 34529994 31765589 105143590 107705179 677904 4241543 61473027 65508013 51425720 51159427 10047307 14348586 X OUR MISSION IS TO HELP INDIVIDUALS OF ALL ABILITIES TO REALIZE THEIR FULL POTENTIAL AND PREVAIL OVER LIFE'S CHALLENGES. FAMILY RESIDENCES & ESSENTIAL ENTERPRISES' (FREE) BROAD SPECTRUM OF SERVICES ENCOURAGES INDIVIDUALS TO SHARE THEIR GIFTS AND TALENTS AS CONTRIBUTING MEMBERS OF THE COMMUNITY. 0 0 60153317 68500015 OPWDD RESIDENTIAL-OPERATION OF A WIDE ARRAY OF RESIDENTIAL PROGRAMS, SPONSORED WITH THE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES (OPWDD), FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES PROVIDING SKILLS DEVELOPMENT AND HABILITATIVE SERVICES IN SUCH AREAS AS SOCIALIZATION, RECREATION, PROBLEM SOLVING, PERSONAL DEVELOPMENT, ACTIVITIES OF DAILY LIVING, TRAVEL TRAINING, HEALTH CARE, MEDICATION MAINTENANCE, AND MANY MORE. 19659323 22738709 DAY PROGRAMS-WIDE VARIETY OF DAY SERVICES FOR ADULTS WITH DEVELOPMENTAL DISABILITIES AND/OR MENTAL ILLNESS AND OTHER DISABILITIES INCLUDING DAY HABILITATION AND RECREATIONAL PROGRAMS, SUPPORTED EMPLOYMENT, RESPITE AND OTHER DAY HABILITATION SERVICES AT SADDLE ROCK RANCH BUILT AROUND PREFERENCES AND ABILITIES TO MAXIMIZE HUMAN POTENTIAL. 10208138 12093608 OMH RESIDENTIAL-OPERATION OF A WIDE ARRAY OF RESIDENTIAL SUPPORTS, SPONSORED WITH THE OFFICE OF MENTAL HEALTH (OMH), PROVIDING REHABILITATION AND RECOVERY SERVICES THAT ENABLE INDIVIDUALS WITH MENTAL HEALTH NEEDS TO ATTAIN GREATER INDEPENDENCE AND MEANINGFUL ACTIVITY. 4578423 2577054 OTHER PROGRAMS INCLUDE ENVIRONMENTAL MODIFICATIONS TO INCREASE THE ABILITY TO LIVE AT HOME WITH INDEPNEDENCE, SERVICES FOR THOSE WITH TRAUMATIC BRAIN INJURY, YOUTH SERVICES, NUTRITIONAL SERVICES AND OTHER VARIOUS SERVICES TO SUPPORT OUR INDIVIDUALS. 4578423 2577054 94599201 1 1 0 1 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 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 1 177 0 1 2536 1 1 1 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X SUSAN DICKINSON CFO 5168701600 191 SWEET HOLLOW ROAD OLD BETHPAGE NY 11804 MICHAEL LEAHY PRESIDENT 1.00 0.00 X 0 0 0 ELLEN PAIGE NELSON VICE PRESIDENT 1.00 0.00 X 0 0 0 ALAN POLACEK SECRETARY 1.00 0.00 X 0 0 0 JOHN BALDANTE TREASURER 1.00 0.00 X 0 0 0 MARK PREISER IMMEDIATE PAST PRESIDENT 1.00 0.00 X 0 0 0 DAVID SANDERS MEMBER 1.00 0.00 X 0 0 0 UMA ASHOK MEMBER 1.00 0.00 X 0 0 0 MARY ELLEN FREELEY MEMBER 1.00 0.00 X 0 0 0 MARK SIMMS MEMBER 1.00 0.00 X 0 0 0 PILAR DELGADO MEMBER 1.00 0.00 X 0 0 0 ROBERT S BUDD MPS CHIEF EXECUTIVE OFFICER 40.00 12.00 X 375540 0 69607 DR CHRISTOPHER D LONG EDD PRESIDENT 40.00 12.00 X 359486 0 36225 SUSAN DICKINSON CPA CHIEF FINANCIAL OFFICER 40.00 0.00 X 250788 0 35864 ANITA DOWD-NEUFELD MA CHIEF ADMINISTRATIVE OFFICER 40.00 0.00 X 179953 0 26844 JOHN HERCHENRODER ESQ CHIEF LEGAL OFFICER 40.00 12.00 X 193298 0 38696 MONICA ILANA ROSENBAUM NURSE PRACTITIONER 40.00 0.00 X 106223 0 0 ROBERT WILLI QUINN VICE PRESIDENT 40.00 0.00 X 122938 0 16782 ATINDAR ARNOLD SVP INTEGRATED HEALTH & COMM SRVS 40.00 0.00 X 135268 0 2731 DARREN JOSEPH BELCHER VICE PRESIDENT 40.00 0.00 X 128100 0 0 NANCY COHEN VICE PRESIDENT 40.00 0.00 X 125277 0 3511 1976871 0 230260 13 0 1 0 STEVEN DESTASE 35 CROSBY ST SAYVILLE NY 11782 CONTRACTOR 247970 BK FIRE SUPPRESSION & SECURITY 826 SUFFOLK DR BRENTWOOD NY 117174404 CONTRACTOR 200105 CAMPBELL CASSETTA ARCHITECTS PC 384 W MAIN ST BABYLON NY 117023004 ARCHITECT 128104 BAKER TILLY VIRCHOW KRAUSE LLP BOX 78975 MILWAUKEE WI 532788975 ACCOUNTING 108550 4 194931 194931 OPWDD PROGRAM 623990 68500015 68500015 DAY PROGRAM 611710 22738709 22738709 OMH PROGRAM 623990 12093608 12093608 OTHER PROGRAM REVENUE 623990 4246603 4246603 HHAP/HUD PROGRAM 623990 182285 182285 107761220 15173 15173 498140 613343 -115203 -115203 -115203 5149477 1058876 4090601 4090601 4090601 111946722 107761220 -115203 4105774 1566300 1566300 56767695 51401211 5366484 1463102 1382813 80289 11340501 10040939 1299562 4801992 4216581 585411 167287 118679 48608 123699 87756 35943 60567 60567 2331840 1707484 624356 1177588 589516 588072 1927669 1710698 216971 5376822 5189120 187702 577026 536286 40740 1518569 983773 534796 3887198 3085103 802095 1526237 1071579 454658 CLIENT TRANSPORTATION 5006184 4951221 54963 REPAIRS AND MAINTENANCE 2734966 2539161 195805 HOUSEHOLD SUPPLIES/FOOD 2426324 2364188 62136 MISCELLANEOUS 847708 791308 56400 2075905 1831785 244120 107705179 94599201 13105978 0 610654 3837478 1091973 1323693 12480503 13436683 292 0 857683 1351141 81256668 42793341 37860979 38463327 8570943 7095691 61473027 65508013 9916243 11321064 4676420 4753367 25365044 22487636 4602784 7196957 4102427 1912077 2762802 3488326 51425720 51159427 X 10047307 14348586 10047307 14348586 61473027 65508013 X 4241543 5670 54066 X 0 1 X 1 1 1 X 224730 127915 205712 229493 194931 982781 83995135 88150122 95294741 105540558 107761220 480741776 84219865 88278037 95500453 105770051 107956151 481724557 0 0 0 481724557 344773 301283 232522 317023 513313 1708914 344773 301283 232522 317023 513313 1708914 84564638 88579320 95732975 106087074 108469464 483433471 0.99650 0.99670 0.00350 0.00330 X 0 1 0 0 0 0 1 1000 1 3000 1 56567 60567 0 PART II-B, LINE 1: OTHER ACTIVITIES: ADVOCACY(EDUCATING AND MEETING WITH ELECTED OFFICIALS) AND COMMUNITY RELATIONS. 1 305041 999194 1039184 265051 0 7424677 7424677 57503446 35602296 21901150 187790 59913 127877 11803492 6826458 4977034 4337263 304674 4032589 38463327 ACCRUED RECEIVABLE-UNFUNDED BOND PRINCIPAL 24135 BOND RESERVE FUND 722163 ASSETS WHOSE LIFE IS LIMITED - FUNDED DEPRECIATION CASH 524946 ASSETS WHOSE LIFE IS LIMITED - RESTRICTED INVESTMENTS 1816309 RELATED PARTY RECEIVABLES 1739156 OTHER ASSETS 768057 SECURITY DEPOSITS 400926 ACCRUED RECEIVABLE-LISH 1099999 7095691 OTHER LIABILITIES 1670385 INTEREST RATE SWAP AGREEMENT -48667 DEFERRED COMPENSATION 1866608 3488326 X 112565735 5670 613343 619013 111946722 0 111946722 108318522 613343 613343 107705179 0 107705179 PART IV, LINE 1B: FREE IS A REPRESENTATIVE PAYEE FOR SOCIAL SECURITY INCOME BENEFITS FOR INDIVIDUALS THAT NEED ASSISTANCE WITH FINANCE MANAGEMENT. PART X, LINE 2: MANAGEMENT EVALUATED THE TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION NO. 740. PART XI, LINE 2D - OTHER ADJUSTMENTS: EXPENSES FOR RENTAL OPERATIONS REPORTED ON FORM 990 PART VIII LINE 6B 613,343. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES FOR RENTAL OPERATIONS REPORTED ON FORM 990 PART VIII LINE 6B 613,343. X X X X X X 0 1 0 0 0 0 0 0 0 ROBERT S BUDD MPS CHIEF EXECUTIVE OFFICER 310000 0 25000 0 40540 0 62013 0 7594 0 445147 0 0 0 DR CHRISTOPHER D LONG EDD PRESIDENT 279423 0 61000 0 19063 0 15892 0 20333 0 395711 0 0 0 SUSAN DICKINSON CPA CHIEF FINANCIAL OFFICER 223388 0 20000 0 7400 0 14895 0 20969 0 286652 0 0 0 ANITA DOWD-NEUFELD MA CHIEF ADMINISTRATIVE OFFICER 166923 0 9000 0 4030 0 5911 0 20933 0 206797 0 0 0 JOHN HERCHENRODER ESQ CHIEF LEGAL OFFICER 169615 0 19000 0 4683 0 12983 0 25713 0 231994 0 0 0 PART I, LINE 3 THE CEO HAS A WRITTEN EMPLOYMENT CONTRACT 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 THE FOLLOWING: 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 THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS, WHO REVIEWS THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND ENSURE COMPLIANCE WITH THE DUE DILIGENCE GUIDELINES AS OUTLINED IN IRC 4958. THE BASIS FOR ITS DETERMINATION AND ALL DECISIONS MADE ARE CONTEMPORANEOUSLY DOCUMENTED IN MEETING MINUTES AND BOARD RESOLUTIONS. PART I, LINE 4B ROBERT S. BUDD - $40,242 A SUFFOLK COUNTY IDA 112584714 864768NH5 2006-09-27 965000 CONSTRUCTION & IMPROVEMENTS 0 0 0 B NASSAU COUNTY LEAC 274291221 63166LAF8 2012-05-15 10500000 CONSTRUCT AND RENOVATE FACILITY, REFUND PRIOR ISSUES (6/14/00, 6/27/02) 0 0 0 C SUFFOLK COUNTY EDC 273722095 86476RAX2 2012-05-15 9755000 ACQ & RENO FACIL,REF PRIOR ISSUE(6/16/99,12/29/99,6/27/01,06/27/02,11/15/07) 0 0 0 D DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 649907ZL9 2014-04-29 2786156 REFUND PRIOR DEBT (9/11/12, 3/22/12, 9/25/13) 0 0 0 A 620000 966315 48674 19300 898341 2006 0 0 1 1 B 1960000 10501760 216153 210000 700287 9375320 2014 1 0 1 1 C 6080000 9759575 156328 195100 1440531 7967617 2014 1 0 1 1 D 335000 2787462 126306 3847 51945 184511 2420853 2013 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 0 1 1 1 1 TD BANK & VALLEY NATIONAL BANK 20.100000000000 0 0 1 TD BANK 19.700000000000 1 0 1 C 0 0 1 1 1 1 TD BANK & VALLEY NATIONAL BANK 10.000000000000 0 0 1 TD BANK 14.700000000000 1 0 1 D 0 1 1 0 0 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: SUFFOLK COUNTY IDA DATE THE REBATE COMPUTATION WAS PERFORMED: 08/31/2016 ISSUER NAME: NASSAU COUNTY LEAC DATE THE REBATE COMPUTATION WAS PERFORMED: 04/30/2017 ISSUER NAME: SUFFOLK COUNTY EDC DATE THE REBATE COMPUTATION WAS PERFORMED: 12/19/2015 ISSUER NAME: SUFFOLK COUNTY EDC DATE THE REBATE COMPUTATION WAS PERFORMED: 12/19/2015 PART IV, ARBITRAGE, LINE 2C, ISSUER NAME: SUFFOLK COUNTY EDC NOTE REGARDING THE REBATE COMPUTATION ON 12/19/15: SINCE THE BOND PROCEEDS HAVE BEEN SPENT, A SPENDING EXCEPTION WAS MET, AND THE DEBT SERVICE FUND WAS OPERATED ON A BONA FIDE BASIS, NO FURTHER REBATE CALCULATIONS ARE NECESSARY. PART I, LINE A, COLUMN E, ISSUER NAME: DORMITORY AUTHORITY OF THE STATE NY TOTAL ISSUE PRICE PER IRS FORM 8038 - $12,882,139.20, ALLOCATED BETWEEN FOUR ORGANIZATIONS PART I, LINE C, COLUMN E, ISSUER NAME: DORMITORY AUTHORITY OF THE STATE NY TOTAL ISSUE PRICE PER IRS FORM 8038 - $16,513,907.05, ALLOCATED BETWEEN FIVE ORGANIZATIONS. PART II, LINE 3 THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS. A SUFFOLK COUNTY EDC 273722095 000000000 2015-06-19 1797000 REIMB PROJ COSTS, REF PRIOR ISSUE(11/25/03,12/17/14,9/4/14,11/25/14,1/20/15 0 0 0 B DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 649900BVQ 2016-02-10 4783297 PAYOFF LOANS & RENOVATE FACILITIES 0 0 0 A 508000 1797000 2852 35940 508034 1250175 2015 1 0 1 1 B 10000 4789905 159158 14960 95666 4431892 88230 2016 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 1 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S MANAGEMENT PREPARES THE INFORMATION FOR THE FORM 990 AND THE OUTSIDE AUDITORS PREPARE THE 990. THE FINANCE COMMITTEE IS PROVIDED A COPY OF THE DRAFT BY EMAIL AND HAS THE OPPORTUNITY TO DISCUSS ANY QUESTIONS PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS AND DIRECTORS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS AND ALL PARTIES ARE REQUIRED TO DISCLOSE ANY CHANGES IN CONFLICT OF INTEREST THROUGHOUT THE YEAR. THIS DOCUMENT IS REVIEWED BY THE ORGANIZATION'S CHIEF COMPLIANCE OFFICER FOR ALL CONFLICTS AND COMPLETENESS. ALL KNOWN CONFLICTS ARE DISCLOSED TO THE CEO AND THE GOVERNING BODY AS REQUIRED. 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 FOR THE CEO AND OTHER CORPORATE OFFICERS. THE COMPENSATION ANALYSES INCLUDE THE FOLLOWING: COMPENSATION SURVEYS 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 THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS, WHO REVIEWS THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND ENSURE COMPLIANCE WITH THE DUE DILIGENCE GUIDELINES AS 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 ORGANIZATION MAKES THEIR FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST AVAILABLE AS REQUESTED BY OUTSIDE AGENCIES AND THE GENERAL PUBLIC. FORM 990, PART XI, LINE 9: UNREALIZED GAIN OF INTEREST RATE SWAP 95,201. TRANSFER IN OF NET DEFICIT -41,135. CHILD DEVELOPMENT CENTER OF THE HAMPTONS CHARTER SCHOOL 191 SWEET HOLLOW ROAD OLD BETHPAGE NY 11804 113492588 PROVIDE SUPPORT AND SERVICES TO GENERAL AND SPECIAL EDUCATION STUDENTS NY 501(C)(3) LINE 2 N/A 0 CHILD DEVELOPMENT CENTER OF THE HAMPTONS PRESCHOOL 191 SWEET HOLLOW ROAD OLD BETHPAGE NY 11804 113325105 PROVIDE SUPPORT AND SERVICES TO GENERAL AND SPECIAL EDUCATION STUDENTS NY 501(C)(3) LINE 2 N/A 0 CHILD DEVELOPMENT CENTER OF THE HAMPTONS FOUNDATION 191 SWEET HOLLOW ROAD OLD BETHPAGE NY 11804 113484114 PROVIDES SUPPORT AND SERVICES TO GENERAL AND SPECIAL EDUCATION STUDENTS NY 501(C)(3) LINE 7 N/A 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0