2016-09-09T08:39:25-05:00 2015-12-31 390859910 Baker Tilly Virchow Krause LLP 125 Baylis Road Suite 300 Melville NY 11747 990 2015-01-01 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 2016-09-06 1 Patrick Yu CPA P00675982 6317527400 X 2015 2017-02-10 21:41:12Z Robert C Goldsmith 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 65144358 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.- We embrace a person-centered approach to ensure the goals, wishes and desires of those who turn to us for support are the driving force in the decisions we make. - We work collaboratively with community partners to assist individuals in the pursuit of their life goals.- We partner with the families who turn to us ensure they have the tools necessary to support us in our mission - and so that we may learn from them to promote excellence in our efforts.- We uphold an organizational culture supportive of professional development and committed to helping all members of our family achieve their individual dreams. 15 15 1378 0 0 0 1099215 870458 62139186 62961616 59272 132987 679847 746403 63977520 64711464 0 0 0 0 44422307 43811601 0 0 406657 19037913 19362665 63460220 63174266 517300 1537198 61905397 62075484 40743640 39424858 21161757 22650626 X See Schedule O 0 1 29285680 32740543 RESIDENTIAL SERVICES: ACLD OPERATES 29 COMMUNITY-BASED RESIDENCES AND 38 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 300 ADULTS CALLED AN ACLD RESIDENCE HOME IN 2015. 13251653 15909881 Day Habilitation: More than 450 adults turned to ACLD in 2015 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. 6827142 7656912 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. 3791887 4341872 Service Coordination, Family Support: 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 Respite On-The-Go 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 adult individuals. ACLD provides information and referral services to thousands of families throughout Long Island each year. 2791575 2566406 HEALTH SERVICES: In May 2015 the Article 28 Clinic operations were spun off into a separate, unrelated corporation now known as The Charles Evans Center, Inc. (CEC) which will function as a Federally Qualified Health Center (FQHC). ACLD continues to provide Occupational & Speech Therapy, along with Social Work services through its Article 16 Clinic. 686614 OTHER BUSINESS SERVICES - Beginning in May 2015, ACLD provides general and administrative services to CEC; additionally, ACLD leases space to CEC for their clinic operations. 180570 COMMUNITY RELATIONS AT ACLD INCLUDES ALL ACTIVITIES RELATED TO INCREASING OUR PRESENCE IN THE COMMUNITY, COMMUNICATING WITH VARIOUS CONSTITUENCIES AND PROVIDING GENERAL INFORMATION ABOUT THE ORGANIZATION AND ITS SERVICES. THIS IS ACCOMPLISHED VIA OUR WEBSITE, NEWSLETTERS, ANNUAL REPORT, E-MAIL BLASTS, TRAININGS, BROCHURES AND DIRECT MAIL. IT IS OUR INTENTION TO ENSURE THAT THE ACLD BRAND IS CONSISTENT AND WE ARE DEVELOPING AND MAINTAINING ALL NECESSARY RELATIONSHIPS TO MAXIMIZE OUR ABILITY TO BE A RESOURCE TO THE COMMUNITY. 7450646 6908278 56815121 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 83 0 1 1378 1 0 0 0 0 0 1 1 0 0 0 0 X 15 15 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 0.00 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 Tom Emmerson board MEMBER 1.00 0.00 X 0 0 0 ROBERT C GOLDSMITH exECUTIVE DIRECTOr 35.00 0.00 X 365962 0 97386 Anthony J PErfetti CFO 35.00 0.00 X 144269 0 14496 Robert John Ciatto assistant exec director 35.00 0.00 X 215149 0 12161 Michael J Mikulski CFO TO 1/30/15 35.00 0.00 X 38349 0 381 RICHARD J KESSLER MEDICAL DIRECTOR 35.00 0.00 X 137666 0 10186 Anne Marie Sime Director of Residential Services 35.00 0.00 X 142560 0 5774 Barbara B Nichols director of human resources 35.00 0.00 X 133479 0 15919 dawn irene mahoney director of budget and reimbursement 35.00 0.00 X 123997 0 31058 sandi michele hoffman Controller 35.00 0.00 X 121262 0 30171 SUSAN SHA FORMER CFAO 35.00 0.00 X 342075 0 3551 1764768 0 221083 14 1 1 0 Access Inc PO BOX 75334 Chicago IL 606755334 Temp Direct Care staff 1477088 Integrated Therapeutic Solutions PO BOX 1264 CENTER MORICHES NY 11934 Contracted therapists 302154 Axion LLC Po Box 202056 DALLAS TX 753202056 staffing services 290224 chernoff diamond & co LLC 725 rxr plaza east tower uniondale NY 11556 wealth mangement advisory 141292 rmw partners llc 5 mannetto hill rd huntington NY 11743 database and admin consulting 115920 7 23398 243673 253998 349389 870458 MEDICAID 624100 46324854 46324854 PROGRAM SERVICE REVENUE 624100 15424863 15424863 CLIENT FEES 624100 1211899 1211899 62961616 44712 44712 82830 288107 82937 199725 -107 88382 88275 88275 100742 243673 110188 -9446 -9446 66982 40044 26938 26938 MISCELLANEOUS 624100 728911 687847 41064 728911 64711464 63649463 0 191543 855578 855578 34296430 31154959 2938651 202820 502359 462627 37944 1788 5608711 5154966 431722 22023 2548523 2281206 252118 15199 193867 46245 147622 95400 86033 9367 3484324 3038598 438855 6871 536357 442394 72754 21209 2289504 2250744 35718 3042 1651485 1640445 9645 1395 88019 57337 28832 1850 1074361 1045735 26380 2246 2456207 2340622 107734 7851 884720 778262 104297 2161 CLIENT EXPENSE 1846078 1846078 REPAIRS AND MAINTENANCE 1502465 1332349 124258 45858 EQUIPMENT PURCHASE 1257046 1172199 77032 7815 CONSUMABLE SUPPLIES 1167785 1155431 11509 845 835047 614924 165806 54317 63174266 56815121 5952488 406657 2061706 2540710 5965340 5102004 71370 41361 7503609 7071640 549619 589380 62787279 23608472 39586334 39178807 1197488 1219177 30000 30000 4939931 6302405 61905397 62075484 6613970 6308893 23230000 21836667 93063 200508 2593454 3189059 8213153 7889731 40743640 39424858 X 19329889 20845056 1521468 1503170 310400 302400 21161757 22650626 61905397 62075484 X 1537198 4626 -52955 X 0 1 X 1 0 X 1948895 1270797 838963 1099215 870458 6028328 62498235 61310256 61385982 62139186 62961616 310295275 64447130 62581053 62224945 63238401 63832074 316323603 191047 54104 42840 21025 52699 361715 0 191047 54104 42840 21025 52699 361715 315961888 53367 53882 35502 59851 44712 247314 53367 53882 35502 59851 44712 247314 202451 419697 697325 685589 728911 2733973 64702948 63054632 62957772 63983841 64605697 319304890 0.98950 0.99130 0.00080 0.00080 X Schedule A, Part III, Line 12, Explanation of Other Income: OTHER INCOME - 2011 Amount: $ 202,451. 2012 Amount: $ 419,697. 2013 Amount: $ 697,325. 2014 Amount: $ 685,589. 2015 Amount: $ 728,911. 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 310400 8000 302400 318400 8000 310400 318400 318400 318400 318400 318400 318400 1.00000 0 0 12485203 12485203 42030826 17941945 24088881 1148206 897368 250838 7123044 4769159 2353885 39178807 Due from Charles Evans Center 1519550 CASH HELD AS AGENT 200508 ASSETS WHOSE USE IS LIMITED 562673 ASSETS HELD FOR A SPECIFIC PURPOSE 1894970 DEFERRED DEBT ISSUANCE COSTS 1401464 Interest Rate Swap Asset 6515 SECURITY DEPOSITS 156751 CONSTRUCTIONS IN PROGRESS 392401 Subvention receivable 167573 6302405 DUE TO GOVERNMENT AGENCIES 5959113 DEFERRED COMPENSATION PAYABLE 1894970 Interest Rate Swap Liability 35648 7889731 X 64855956 4626 27200 31826 64824130 -112666 -112666 64711464 63367087 27200 165621 192821 63174266 0 63174266 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. ACLD IS GENERALLY NO LONGER SUBJECT TO FEDERAL, STATE, AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2012, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. ACLD HAS EVALUATED ITS TAX POSITION FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014, AND DOES NOT BELIEVE IT HAS ANY UNCERTAIN TAX POSITIONS THAT WOULD QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. Part XI, Line 4b - Other Adjustments: DIRECT FUNDRAISING EXPENSE -110,188. GAMING EXPENSES-NONCASH -37,566. GAMING EXPENSES -2,478. GAMING REVENUE-NONCASH 37,566. Part XII, Line 2d - Other Adjustments: DIRECT FUNDRAISING EXPENSE 110,188. GAMING EXPENSES 2,478. UNREALIZED LOSS ON INTEREST RATE SWAP 52,955. Enviable Life Ball 236472 180893 55579 40982 16060 GOLF 86320 47790 38530 37875 1125 2 21623 14990 6633 12372 1774 344415 243673 100742 91229 18959 110188 -9446 66982 37566 2478 0 66982 37566 2478 40044 26938 NY 0 Net gaming amount is below threshold in New York. 0 0 0 1.00000 Aimee Keegan 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 0 ACLD'S DEVELOPMENT DEPARTMENT ACLD'S DEVELOPMENT DEPARTMENT RUNS GAMING ACTIVITIES AT EACH EVENT. X 0 X X X X X X 0 1 0 0 0 0 0 1 0 ROBERT C GOLDSMITH exECUTIVE DIRECTOr 361878 0 0 0 4084 0 95102 0 2284 0 463348 0 0 0 Anthony J PErfetti CFO 143023 0 0 0 1246 0 0 0 14496 0 158765 0 0 0 Robert John Ciatto assistant exec director 210502 0 0 0 4647 0 0 0 12161 0 227310 0 0 0 dawn irene mahoney director of budget and reimbursement 115885 0 8000 0 112 0 5099 0 25959 0 155055 0 0 0 sandi michele hoffman Controller 120564 0 500 0 198 0 5012 0 25159 0 151433 0 0 0 SUSAN SHA FORMER CFAO 62012 0 0 0 280063 0 792 0 2759 0 345626 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 AN OUTSIDE INDEPENDENT ACCOUNTING 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 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. Part I, Line 4b CONTRIBUTION OF $64,458. 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 FOUR STAFF RECEIVED NON-FIXED PAYMENTS IN THE FORM OF BONUSES FOR THE YEAR ENDED 12/31/15. 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 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 1365029 68001 37400 1149628 2004 0 0 1 1 B 5000 2588385 127540 69619 2386226 2007 0 0 1 1 C 305000 12358535 82614 68386 333845 11374543 194147 2013 0 0 1 1 D 6696240 178847 1428842 5038183 50368 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 1 0 0 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: 07/06/2011 Issuer Name: SUFFOLK COUNTY INDUSTRIAL DEVELOPMENT AGENCY Date the Rebate Computation was Performed: 07/06/2011 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 4871915 234150 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 77 different program sites including group homes and apartment programs across Nassau and Suffolk Counties. ACLD's Residential Department operates 29 community-based residences and 38 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 300 adults called an ACLD residence home in 2015. More than 450 adults turned to ACLD in 2015 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 2015. 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 Respite On-The-Go 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 adult individuals. ACLD provides information and referral services to thousands of families throughout Long Island each year. Adults with learning and developmental disabilities have access to ACLD's Adult Recreation program, which offers weekend activities and a vacation option. The fee-for-service program groups individuals 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, along with social work services, through its Article 16 clinic. The Charles Evans Center became a federally qualified health center (FQHC) in 2015 in order to expand its reach to the wider community. The Center, 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 accepts all Medicare, Medicaid and Medicaid Managed Care plans as well as private insurance plans. Form 990, Part III, line 3 In May 2015 the Article 28 Clinic operations were spun off into a separate, unrelated corporation now known as The Charles Evans Center, Inc. (CEC). which will function as a Federally Qualified Health Center (FQHC). Form 990, Part VI, Section B, line 11 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 AN OUTSIDE INDEPENDENT ACCOUNTING 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 -52,955.