2017-10-19T09:47:08-05:00 2016-12-31 390859910 Baker Tilly Virchow Krause LLP 125 Baylis Road Suite 300 Melville NY 11747 990 2016-01-01 116042250 ADULTS AND CHILDREN WITH LEARNING AND DEVELOPMENTAL DISABILITIES INC ADUL 5168220028 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 Robert C Goldsmith EXECUTIVE DIRECTOR 5168220028 2017-10-18 1 Patrick Yu CPA P00675982 6317527400 X 148.75.180.72 2017-10-18 09:07:19 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 B61FA1639B1C05FB95829B38B50E43F553865046 2016 2021-01-29 14:40:06Z Robert C Goldsmith 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 68274928 0 X WWW.ACLD.ORG X 1957 NY ACLD's mission is to provide opportunities for children and adults with autism, learning and developmental disabilities to pursue enviable lives, increase independence and foster supportive relationships within the community. 16 16 1455 0 0 0 870458 484595 62961616 65964263 132987 73783 746403 1112766 64711464 67635407 0 0 0 0 43811601 46863583 0 0 192221 19362665 18806555 63174266 65670138 1537198 1965269 62075484 64159908 39424858 39502541 22650626 24657367 X See Schedule O 0 0 32531758 35929921 RESIDENTIAL SERVICES: ACLD OPERATES 36 COMMUNITY-BASED RESIDENCES AND 39 APARTMENT SITES IN NASSAU AND SUFFOLK COUNTIES. BEYOND THE COMFORTS OF HOME, THESE RESIDENTIAL PROGRAMS PROVIDE THE COUNSELING, TRAINING AND SUPPORT SERVICES WHICH ENABLE INDIVIDUALS WITH DISABILITIES TO WORK AND LIVE AS PART OF THE GREATER LONG ISLAND COMMUNITY. COLLECTIVELY, MORE THAN 374 ADULTS CALLED AN ACLD RESIDENCE HOME in 2016. 12925099 16150639 Day Habilitation: More than 450 adults turned to ACLD in 2016 for Day Service options which foster independence, individualization, community integration and productivity. ACLD programs such as CHOICES, BRIDGES, OASIS Day Habilitation and Program Without Walls emphasize community-based training through educational, social/recreational and volunteer opportunities. In addition, the GOLDEN OPPORTUNITIES program is specifically designed to address the needs of those with disabilities as they age, while the CONNECTIONS program targets individuals who have been diagnosed with Autism Spectrum Disorder or have similar strengths and challenges. 7051776 8375162 Education Services: The Alan and Ellen Spiegel Children's Center in Bay Shore is the home of ACLD's learning and recreation programs for children with autism, learning disabilities and other developmental disabilities. Offerings at the Center include a full-day preschool which serves 62 children with developmental disabilities; a Head Start program which serves nine children; and an after-school program for 37 school-aged children. The Center also is home to a summer camp for children with disabilities, operated in conjunction with the Great South Bay YMCA and with the support of a grant from the New York State Office for People With Developmental Disabilities (OPWDD). In addition, ACLD operates The Kramer Learning Center in Bay Shore, providing comprehensive diagnostic, educational and therapeutic services to 157 children with developmental disabilities, along with a Head Start program which serves 18 children. 6491169 5777612 Service Coordination, Family Support: ACLD provides Medicaid Service Coordination (MSC) to assist people with developmental disabilities in accessing and coordinating the services they are entitled to receive. The service is available to Medicaid-eligible individuals who can be approved for services through New York State's Office for People with Developmental Disabilities (OPWDD). A Family Support Services grant allows ACLD to provide Non-Medicaid Service Coordination to those who are not Medicaid eligible but require assistance in accessing and coordinating the services they require. In-home Respite Services are available to families of children or adults with developmental disabilities who are living at home; the Bethpage Respite and STRIVE programs are designed to specifically assist those caring for adults with developmental disabilities who live at home. ACLD also offers a weekend Recreation Program for adults. ACLD provides information and referral services to thousands of families throughout Long Island each year. ACLD'S HEALTH SERVICES DEPARTMENT PROVIDES OCCUPATIONAL, SPEECH AND PHYSICAL THERAPY THROUGH ITS ARTICLE 16 CLINIC. THE CHARLES EVANS CENTER (the Center) BECAME A FEDERALLY QUALIFIED HEALTH CENTER (FQHC) IN 2015 IN ORDER TO EXPAND ITS primary health care REACH TO THE WIDER COMMUNITY. THE CENTER, A COMMUNITY PARTNER OF ACLD and separately incorporated, unrelated organization, FEATURES MULTIPLE EXAM AND TREATMENT ROOMS, FOUR DENTAL SUITES, AND A LARGE WAITING AREA TO REDUCE CONGESTION AND ENHANCE PRIVACY. COMPREHENSIVE HEALTH SERVICES ARE PROVIDED, INCLUDING ADULT AND PEDIATRIC MEDICINE, WOMEN'S HEALTH, BEHAVIORAL HEALTH, DENTAL, NEUROLOGY AND PODIATRY. The Center opened an expansion clinic in Hauppauge in 2017 to augment its current operations. THE CENTER ACCEPTS ALL MEDICARE, MEDICAID AND MEDICAID MANAGED CARE PLANS AS WELL AS PRIVATE INSURANCE PLANS. 6491169 5777612 58999802 1 1 0 1 0 0 0 0 1 1 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 1 104 0 1 1455 1 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X Anthony J Perfetti CPA CFO 5168220028 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 JOSEPH J ORTEGO PRESIDENT 1.00 0.00 X X 0 0 0 RICHARD BREUNINGER 1ST VICE PRESIDENT 1.00 0.00 X X 0 0 0 JOHN J GENOVA treasurer 1.00 1.00 X X 0 0 0 MegaN GARDNER SECRETARY 1.00 0.00 X 0 0 0 ELLEN ALEXANDER BOARD MEMBER 1.00 0.00 X 0 0 0 DR RICHARD DIBBLE BOARD MEMBER 1.00 0.00 X 0 0 0 DR ANNE EMMERSON BOARD MEMBER 1.00 0.00 X 0 0 0 ERNEST GONZALEZ BOARD MEMBER 1.00 0.00 X 0 0 0 MERYL JACKELOW BOARD MEMBER 1.00 0.00 X 0 0 0 DONALD MITZNER BOARD MEMBER 1.00 0.00 X 0 0 0 DORIS SHAW BOARD MEMBER 1.00 0.00 X 0 0 0 ELLEN SPIEGEL BOARD MEMBER 1.00 0.00 X 0 0 0 SHARON CIMINO BOARD MEMBER 1.00 0.00 X 0 0 0 Edward Murphy BOARD MEMBER 1.00 0.00 X 0 0 0 REBECCA KOOPER board MEMBER 1.00 0.00 X 0 0 0 CARYN PINCUS BOARD MEMBER 1.00 0.00 X 0 0 0 ROBERT C GOLDSMITH exECUTIVE DIRECTOr 35.00 1.00 X 377479 0 85219 Anthony J PErfetti CFO 35.00 0.00 X 183587 0 32708 Robert John Ciatto Associate Executive Director 35.00 0.00 X 240132 0 18414 Anne Marie Sime Senior Director of Adult Services 35.00 0.00 X 147141 0 6981 Barbara B Nichols director of human resource 35.00 0.00 X 131619 0 17929 carol a engler Director of Financial Reporting 35.00 0.00 X 127382 0 30089 richard charles van dyke DIRECTOR OF BUS OPERATIONS 35.00 0.00 X 150668 0 7314 Sandi Michele Hoffman Controller 35.00 0.00 X 123761 0 26647 1481769 0 225301 14 0 1 0 Access Staffing LLC PO BOX 75334 Chicago IL 606755334 Temp Direct Care staff 1261852 Axion LLC Po Box 202056 DALLAS TX 753202056 staffing services 758541 Integrated Therapeutic Solutions PO BOX 1264 CENTER MORICHES NY 11934 Contracted therapists 246905 FUSION ARCHITECTURE one fairchild ct ste 130 plainview NY 11803 architectural services 220558 Moritt Hock & Hamroff LLP 400 garden city plz garden city NY 11530 legal services 132321 7 15494 269071 200030 484595 MEDICAID 624100 49313148 49313148 PROGRAM SERVICE REVENUE 624100 15781935 15781935 CLIENT FEES 624100 869180 869180 65964263 39900 39900 639406 33998 639521 0 -115 33998 33883 33883 MNGEMNT FEES/RENT CHARLES EVaNs 624100 872658 872658 MISCELLANEOUS 624100 240108 201357 38751 1112766 67635407 67038278 0 112534 932829 932829 37062215 33879994 3072897 109324 910434 677149 232189 1096 5208248 4736863 455234 16151 2749857 2487583 254242 8032 161421 21344 138588 1489 92300 81800 10500 3491443 3100000 385565 5878 519240 431128 84611 3501 2330488 2291130 37314 2044 684052 673570 10177 305 114281 60790 53346 145 1186059 1143745 40463 1851 2721831 2580786 135915 5130 895280 779708 113773 1799 CLIENT EXPENSE 1877849 1877849 REPAIRS AND MAINTENANCE 1580205 1442312 125551 12342 CONSUMABLE SUPPLIES 1199944 1186189 13135 620 EQUIPMENT PURCHASE 1125626 1040044 82864 2718 826536 589618 227622 9296 65670138 58999802 6478115 192221 2540710 2485160 5102004 4396129 41361 19845 7071640 7882836 589380 114417 67371768 26188358 39178807 41183410 1219177 1258219 30000 40000 6302405 6779892 62075484 64159908 6308893 7429534 21836667 19248287 200508 149023 3189059 5154836 7889731 7520861 39424858 39502541 X 20845056 23174014 1503170 1188953 302400 294400 22650626 24657367 62075484 64159908 X 1965269 2052 39420 X 0 1 X 1 1 1 X 1270797 838963 1099215 870458 484595 4564028 61310256 61385982 62139186 62961616 65964263 313761303 62581053 62224945 63238401 63832074 66448858 318325331 54104 42840 21025 52699 19538 190206 0 54104 42840 21025 52699 19538 190206 318135125 53882 35502 59851 44712 39900 233847 53882 35502 59851 44712 39900 233847 419697 697325 685589 728911 1112766 3644288 63054632 62957772 63983841 64605697 67601524 322203466 0.98740 0.98950 0.00070 0.00080 X Schedule A, Part III, Line 12, Explanation of Other Income: OTHER INCOME - 2012 Amount: $ 419,697. 2013 Amount: $ 697,325. 2014 Amount: $ 685,589. 2015 Amount: $ 728,911. 2016 Amount: $ 240,108. MNGEMNT FEES/RENT CHARLES EVans - 2016 Amount: $ 872,658. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 3000 0 0 0 3000 0 Part II-B, Line 1: FEE FOR GOVERNMENT RELATIONS PRESENTATION FOR LI COALITION FOR YOUNG CHILDREN. 0 1 X 302400 8000 294400 310400 8000 302400 318400 8000 310400 318400 318400 318400 318400 1.00000 0 0 12802669 12802669 44094203 19697372 24396831 1161730 963454 198276 9313166 5527532 3785634 41183410 Due from Charles Evans Center 744910 Due from Affiliate 390839 CASH HELD AS AGENT 149023 ASSETS WHOSE USE IS LIMITED 561972 ASSETS HELD FOR A SPECIFIC PURPOSE 1985069 Interest Rate Swap Asset 16046 SECURITY DEPOSITS 163480 Subvention receivable 167573 CONSTRUCTIONS IN PROGRESS 2565311 other assets 35669 6779892 DUE TO GOVERNMENT AGENCIES 5530074 DEFERRED COMPENSATION PAYABLE 1985069 Interest Rate Swap Liability 5718 7520861 X 67637459 2052 2052 67635407 0 67635407 65670138 0 65670138 0 65670138 Part IV, Line 2b: ACLD PROVIDES CUSTODIANSHIP FOR RESIDENTS WHO, DUE TO THEIR DISABILITIES, ARE UNABLE TO MAINTAIN THEIR OWN BANK ACCOUNTS AND MANAGE THEIR FINANCES PROPERLY. Part V, Line 4: PERMANENTLY RESTRICTED NET ASSETS OF ACLD ARE RESTRICTED TO INVESTMENTS IN PERPETUITY; THE INCOME IS EXPENDABLE AT THE DISCRETION OF ACLD WITHIN THE PROGRAMS SPECIFIED BY THE DONORS. Part X, Line 2: ACLD FOLLOWS THE PROVISIONS OF "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES", WHICH PRESCRIBES RECOGNITION THRESHOLDS THAT MUST BE MET BEFORE A TAX POSITION IS RECOGNIZED IN THE 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. X X X X X X 0 1 0 0 0 0 0 1 0 ROBERT C GOLDSMITH exECUTIVE DIRECTOr 372928 0 0 0 4551 0 83514 0 1705 0 462698 0 0 0 Anthony J PErfetti CFO 181672 0 0 0 1915 0 8416 0 24292 0 216295 0 0 0 Robert John Ciatto Associate Executive Director 235702 0 0 0 4430 0 10306 0 8108 0 258546 0 0 0 Anne Marie Sime Senior Director of Adult Services 143969 0 3000 0 172 0 6702 0 279 0 154122 0 0 0 carol a engler Director of Financial Reporting 124674 0 2000 0 708 0 5934 0 24155 0 157471 0 0 0 richard charles van dyke DIRECTOR OF BUS OPERATIONS 148377 0 2000 0 291 0 6409 0 905 0 157982 0 0 0 Sandi Michele Hoffman Controller 120540 0 3000 0 221 0 6105 0 20542 0 150408 0 0 0 Part I, Line 3 THE EXECUTIVE DIRECTOR HAS A WRITTEN EMPLOYMENT CONTRACT IN PLACE THAT OUTLINES HIS COMPENSATION, INCLUDING ALL FORMS OF WAGES AND FRINGE BENEFITS. THE ORGANIZATION USES A CONSULTING FIRM WITH EXPERTISE IN THE NOT-FOR-PROFIT INDUSTRY TO PERFORM A COMPENSATION ANALYSIS OF THE EXECUTIVE DIRECTOR POSITION. THE COMPENSATION ANALYSIS INCLUDES A COMPENSATION SURVEY FOR THE CEO/EXECUTIVE DIRECTOR, CFO AND ASSISTANT EXECUTIVE DIRECTOR POSITIONS BASED UPON THE COMPENSATION AND FRINGE BENEFITS REPORTED ON THE IRS FORM 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 TRUSTEES, WHO REVIEWS THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND TO ENSURE COMPLIANCE WITH THE DUE DILIGENCE GUIDELINES AS OUTLINED IN IRC 4958. The compensation decisions are ratified by the Board of Trustees before becoming effective. Part I, Line 4b CONTRIBUTION OF $49,765. THIS AMOUNT REPRESENTS A CONTRIBUTION MADE ON BEHALF OF THE EXECUTIVE DIRECTOR TO A SUPPLEMENTAL RETIREMENT PLAN, OR "SERP". THIS BENEFIT IS SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE. Part I, Line 7 ELEVEN STAFF RECEIVED NON-FIXED PAYMENTS IN THE FORM OF BONUSES FOR THE YEAR ENDED 12/31/16. A SUFFOLK COUNTY INDUSTRIAL DEVELOPMENT AGENCY 864768kw5 2004-12-17 1360000 ACQUISITION OF TWO IRA'S IN SAYVILLE AND HUNTINGTON, NY. 0 0 0 B SUFFOLK COUNTY INDUSTRIAL DEVELOPMENT AGENCY 864768nf9 2006-09-27 2550000 ACQUISITION OF TWO IRA'S IN NORTH BABYLON AND EAST NORTHPORT, NY. 0 0 0 C NASSAU COUNTY LOCAL ECONOMIC ASSISTANCE CORP 63166LAA9 2014-11-12 11995000 Construction of Health Svcs Ctr, reno 807/837 bldgs 0 0 0 D NASSAU COUNTY LOCAL ECONOMIC ASSISTANCE CORP 63166LAN1 2012-09-24 6685000 Refinance 00, 02 & 03 bonds, and 6 VNB loans; build ONE IRA in Bethpage, NY 1 0 0 A 110000 1365034 68006 37400 1149628 2004 0 0 1 1 B 5000 2588610 127765 69619 2386226 2007 0 0 1 1 C 305000 12358535 81582 69418 333845 11374543 194147 2013 0 0 1 1 D 6696341 178847 1428842 5038183 50469 2014 0 1 0 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 0 1 0 0 0 0 1 C 0 0 0 1 0 0 0 0 1 D 0 1 0 0 1 0 0 0 1 A 0 B 0 C 0 D 0 Date Rebate Computation Performed Issuer Name: SUFFOLK COUNTY INDUSTRIAL DEVELOPMENT AGENCY Date the Rebate Computation was Performed: 12/31/2016 Issuer Name: SUFFOLK COUNTY INDUSTRIAL DEVELOPMENT AGENCY Date the Rebate Computation was Performed: 12/31/2016 Issuer Name: NASSAU COUNTY LOCAL ECONOMIC ASSISTANCE CORP Date the Rebate Computation was Performed: 12/31/2016 In Part II, Line 3: In Part II, Line 3, the total proceeds of issue for all of the bonds listed differ from the respective issue amounts listed in Part I, Column E because of investment earnings. A SUFFOLK COUNTY ECONOMIC DEVELOPMENT CORP 86476RBZ6 2012-09-24 4615000 Refinance 99, 00 & 02 bonds and build children's center in Bayshore, NY 0 0 0 A 4637765 128724 4023091 485950 2014 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 1 0 0 0 1 A 0 Form 990, Part III, Line 1 A leading Long Island-based 501(c)(3) not-for-profit agency founded in 1957, Adults and Children with Learning and Developmental Disabilities (ACLD), Inc., serves the needs of more than 3,000 children and adults with learning, developmental and physical disabilities, including but not limited to autism, intellectual disabilities, traumatic brain injury, epilepsy and cerebral palsy. To carry out our mission, ACLD employs more than 1,100 people and operates 80 different program sites including group homes and apartment programs across Nassau and Suffolk Counties. ACLD's Residential Department operates 36 community-based residences and 39 apartment sites in Nassau and Suffolk Counties. Beyond the comforts of home, these residential programs provide the counseling, training and support services which enable individuals with disabilities to work and live as part of the greater Long Island community. Collectively, more than 374 adults called an ACLD residence home in 2016. More than 450 adults turned to ACLD in 2016 for Day Services designed to foster independence, individualization, community integration and productivity. ACLD programs such as CHOICES, BRIDGES, OASIS Day Habilitation and Program Without Walls emphasize community-based training through educational, social/recreational and volunteer opportunities. In addition, the GOLDEN OPPORTUNITIES program is specifically designed to address the needs of those with disabilities as they age, while the CONNECTIONS program targets individuals who have been diagnosed with Autism Spectrum Disorder or have similar strengths and challenges. At the Gail and Don Mitzner Adult Services Center, ACLD's Vocational Services program provided job assessment, job development, travel training, on-site job coaching, school consultation and situation assessment services to more than 300 individuals in 2016. ACLD operates one of Long Island's largest Supported Employment programs, working with highly motivated and qualified job-seekers and employees and matching them with an appropriate job opportunity at one of more than 100 companies throughout Nassau and Suffolk Counties. ACLD provides Medicaid Service Coordination (MSC) to assist individuals with developmental disabilities in accessing and coordinating the services they are entitled to receive. The service is available to Medicaid-eligible individuals who can be approved for services through New York State's Office for People with Developmental Disabilities (OPWDD). A Family Support Services grant allows ACLD to provide Non-Medicaid Service Coordination to those who are not Medicaid eligible but require assistance in accessing and coordinating the services they require. In-home Respite Services are available to families of children or adults with developmental disabilities who are living at home; the Bethpage Respite and STRIVE programs are designed to specifically assist those caring for adults with developmental disabilities who live at home. ACLD provides information and referral services to thousands of families throughout Long Island each year. Adults with disabilities have access to ACLD's Adult Recreation program, which offers weekend activities and a vacation option. The fee-for-service program groups people based on their age and interests, with all participants required to pay tuition per semester along with all activity fees. ACLD provides Children's Services at two locations. The Alan and Ellen Spiegel Children's Center in Bay Shore is the home of ACLD's learning and recreation programs for children with autism, learning disabilities and other developmental disabilities. Offerings at the Center include a full-day preschool which serves 62 children with developmental disabilities; a Head Start program which serves nine children; and an after-school program for 37 school-aged children. The Center also is home to a summer camp for children with disabilities, operated in conjunction with the Great South Bay YMCA and with the support of a grant from the New York State Office of People with Developmental Disabilities (OPWDD). ACLD also operates The Kramer Learning Center in Bay Shore, which provides comprehensive diagnostic, educational and therapeutic services to 157 children with developmental disabilities and a Head Start program which serves 18 children. ACLD'S HEALTH SERVICES DEPARTMENT PROVIDES OCCUPATIONAL, SPEECH AND PHYSICAL THERAPY THROUGH ITS ARTICLE 16 CLINIC. THE CHARLES EVANS CENTER (the Center) BECAME A FEDERALLY QUALIFIED HEALTH CENTER (FQHC) IN 2015 IN ORDER TO EXPAND ITS primary health care REACH TO THE WIDER COMMUNITY. THE CENTER, A COMMUNITY PARTNER OF ACLD and separately incorporated, unrelated organization, FEATURES MULTIPLE EXAM AND TREATMENT ROOMS, FOUR DENTAL SUITES, AND A LARGE WAITING AREA TO REDUCE CONGESTION AND ENHANCE PRIVACY. COMPREHENSIVE HEALTH SERVICES ARE PROVIDED, INCLUDING ADULT AND PEDIATRIC MEDICINE, WOMEN'S HEALTH, BEHAVIORAL HEALTH, DENTAL, NEUROLOGY AND PODIATRY. The Center opened an expansion clinic in Hauppauge in 2017 to augment its current operations. THE CENTER ACCEPTS ALL MEDICARE, MEDICAID AND MEDICAID MANAGED CARE PLANS AS WELL AS PRIVATE INSURANCE PLANS. Form 990, Part VI, Section B, line 11b A DETAILED REVIEW OF THE FORM 990 IS PERFORMED BY THE CONTROLLER AND CFO. ADDITIONALLY, OUR TAX PROFESSIONALS GIVE THE FINANCE AND AUDIT COMMITTEE A FORMAL PRESENTATION ABOUT THE FILING. FINALLY, COPIES OF THE COMPLETE FORM 990 ARE MADE AVAILABLE TO THE ENTIRE BOARD OF TRUSTEES AT A MEETING PRIOR TO THE DATE OF THE FILING. Form 990, Part VI, Section B, line 12c THROUGH AN ANNUAL MONITORING PROCESS, THE CORPORATE COMPLIANCE OFFICER ENSURES THAT OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES HAVE COMPLETED AN ANNUAL CONFLICT OF INTEREST STATEMENT. Form 990, Part VI, Section B, line 15 THE ORGANIZATION USES A CONSULTING FIRM WITH EXPERTISE IN THE NOT-FOR-PROFIT INDUSTRY TO PERFORM A COMPENSATION ANALYSIS OF THE FOLLOWING POSITIONS: EXECUTIVE DIRECTOR, CFO AND ASSISTANT EXECUTIVE DIRECTOR. THE COMPENSATION ANALYSES INCLUDES COMPENSATION SURVEYS FOR EACH POSITION BASED UPON THE COMPENSATION AND FRINGE BENEFITS REPORTED ON THE IRS FORM 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 TRUSTEES, WHO REVIEWS THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND TO ENSURE COMPLIANCE WITH THE DUE DILIGENCE GUIDELINES AS OUTLINED IN IRC 4958. The compensation decisions are ratified by the Board of Trustees before becoming effective. Form 990, Part VI, Section C, line 19 COPIES OF ACLD'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION AT OUR MAIN OFFICE OR UPON REQUEST. Form 990, Part XI, line 9: UNREALIZED LOSS ON INTEREST RATE SWAP 39,420. acld foundation inc 807 south oyster bay rd bethpage NY 11714 812018946 to support activities of ACLD, Inc NY 501(c)(3) Line 12a, I N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0