2016-10-26T16:11:35-05:00 2015-12-31 390859910 Baker Tilly Virchow Krause LLP 125 Baylis Road Suite 300 Melville NY 11747 990 2015-01-01 112420547 FAMILY RESIDENCES AND ESSENTIAL ENTERPRISES INC FAMI 5168701600 191 SWEET HOLLOW ROAD OLD BETHPAGE NY 11804 ROBERT S BUDD CEO 5168701600 2016-10-25 1 Gordon Siess CPA P00027748 6317527400 X 2015 2017-02-10 21:41:12Z ROBERT S BUDD 191 SWEET HOLLOW ROAD OLD BETHPAGE NY 11804 95748002 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 2315 40 -176136 -128720 127915 205712 88150122 95294741 24612 20761 -78703 -176136 88223946 95345078 0 0 0 0 58247483 62630453 0 0 0 29195146 32560081 87442629 95190534 781317 154544 60557949 66744605 53061995 59129608 7495954 7614997 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 49910813 56207059 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. 19587541 24175195 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. 7497709 8976652 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. 6719340 6162623 OTHER PROGRAMS INCLUDE THE FAMILY WELLNESS CENTER, A MULTI-SPECIALTY OUTPATIENT MEDICAL CENTER PROVIDING MEDICAL AND THERAPEUTIC SERVICES AND HUD SPONSORED PROGRAMS THAT PROVIDE HOUSING FOR DISABLED HOMELESS ADULTS. 6719340 6162623 83715403 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 1 0 0 0 0 1 0 0 0 1 171 0 1 2315 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 David sanders PAST PRESIDENT 1.00 0.00 X X 0 0 0 Mark Preiser pRESIDENT 1.00 0.00 X X 0 0 0 Alan POLACEK SecRETARY 1.00 0.00 X X 0 0 0 MichaeL LEAHY TreaSURER 1.00 0.00 X X 0 0 0 Ellen Paige NELSON Board MEMBER 1.00 0.00 X 0 0 0 Uma ASHOK BOARD MEMBER 1.00 0.00 X 0 0 0 DR ANDREA SPENCER BOARD MEMBER 1.00 0.00 X 0 0 0 PAULO RODRIGUES BOARD MEMBER 1.00 0.00 X 0 0 0 MARY ELLEN FREELEY Board MEMBER 1.00 0.00 X 0 0 0 JOHN BALDANTE BOArd MEMBER 1.00 0.00 X 0 0 0 ROBERT S BUDD CHIEF EXECUTIVE OFFICER 40.00 12.00 X 339094 0 88569 Christopher Long PRESIDENT 40.00 12.00 X 303105 0 33521 John Herchenroder Chief compliance officer 40.00 12.00 X 183736 0 32340 Susan Dickinson CHIEF Financial Officer 40.00 0.00 X 236535 0 29193 Dara L Gary Strategic Partnership & Business dev 40.00 27.00 X 175193 0 34359 Spiro Theoharakis psychiatrist 24.00 0.00 X 205694 0 20519 robert quinn vp-transportation 40.00 0.00 X 163263 0 18716 anita dowd-neufeld sr. vp - strategic partnership and bus. dev. 40.00 0.00 X 162471 0 25065 andres stengel nurse practitioner 40.00 0.00 X 159068 0 1958 1928159 0 284240 20 0 1 0 access staffing llc po Box 75334 chicago IL 606755334 temp agency 1314765 EVERO CORP 48 S Service Rd Suite 200 Melville NY 117472335 IT Support Services 1266298 RJD Construction 190 Terry Road Smithtown NY 117875102 Building construction & renovations 573126 Complete Interiors Inc 194 Morris Avenue ste 30 Holtsville NY 11742 Building Construction & renovations 572406 Proservices NY LLC 35 Crosby Street Sayville NY 11782 Building Repairs & Renovations 453491 5 205712 25000 205712 OPWDD PROGRAM 623990 56207059 56207059 DAY PROGRAM 611710 24175195 24175195 OMH PROGRAM 623990 8976652 8976652 CLINIC PROGRAM 621400 3072827 3072827 OTHER PROGRAM REVENUE 623990 2706335 2706335 156673 156673 95294741 5734 5734 226788 402924 -176136 -176136 -176136 15027 0 15027 15027 15027 95345078 95294741 -176136 20761 1246094 1246094 46299343 41534711 4764632 862199 862199 10278628 9608051 670577 3944189 3646840 297349 201464 148745 52719 159069 117444 41625 36809 36809 3987211 3030128 957083 1243598 508971 734627 1853786 1822427 31359 4590534 4372511 218023 478433 450374 28059 1185190 821986 363204 4012751 3236974 775777 1256862 1046843 210019 CLIENT TRANSPORTATION 5046223 4892259 153964 REPAIRS AND MAINTENANCE 3019674 2911666 108008 HOUSEHOLD SUPPLIES/FOOD 2230530 2143766 86764 Miscellaneous 857203 462443 394760 2400744 2060256 340488 95190534 83715403 11475131 0 58826 660258 850912 998233 13229928 14279897 849369 811197 73648173 38032073 33451792 35616100 12117122 14378920 60557949 66744605 10748459 8619642 6466667 7260628 23824725 22920828 3013593 6827179 2491824 8544000 6516727 4957331 53061995 59129608 X 7495954 7614997 7495954 7614997 60557949 66744605 X 154544 31135 -66636 X 0 1 X 1 1 1 X 57244 91656 224730 127915 205712 707257 78683130 79539007 83995135 88150122 95521529 425888923 78740374 79630663 84219865 88278037 95727241 426596180 0 0 0 426596180 315956 311357 344773 301283 232522 1505891 315956 311357 344773 301283 232522 1505891 2170 6113 8283 79058500 79948133 84564638 88579320 95959763 428110354 0.99650 0.00350 X Schedule A, Part III, Line 12, Explanation of Other Income: Miscellaneous Income - 2011 Amount: $ 2,170. 2012 Amount: $ 6,113. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 36809 0 0 0 36809 0 Part II-B, Line 1: Advocacy(educating and meeting with elected officials) and community relations. 1 322820 629139 622285 329674 0 7609263 7609263 57171699 34059699 23112000 187790 19614 168176 8279928 3736170 4543758 399493 216590 182903 35616100 ACCRUED RECEIVABLE-UNFUNDED BOND PRINCIPAL 149593 BOND RESERVE FUND 351116 ASSETS WHOSE LIFE IS LIMITED - FUNDED DEPRECIATION CASH 412725 ASSETS WHOSE LIFE IS LIMITED - RESTRICTED INVESTMENTS 2203222 CONSTRUCTION IN PROGRESS 2259090 DUE FROM AFFILIATES 638982 RELATED PARTY RECEIVABLES 2425862 BOND ISSUANCE COSTS 1703299 other assets 3989081 security deposits 245950 14378920 due to related parties 354 OTHER LIABILITIES 3192101 Interest Rate Swap Agreement 130825 Deferred Compensation 1634051 4957331 X 95779137 31135 402924 434059 95345078 0 95345078 95593458 402924 402924 95190534 0 95190534 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 HAD 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. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR THE YEARS BEFORE 2012, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. Part XI, Line 2d - Other Adjustments: EXPENSES FOR RENTAL OPERATIONS REPORTED ON FORM 990 PART VIII LINE 6B 402,924. Part XII, Line 2d - Other Adjustments: EXPENSES FOR RENTAL OPERATIONS REPORTED ON FORM 990 PART VIII LINE 6B 402,924. X X X X X X 0 1 0 0 0 0 0 0 0 ROBERT S BUDD CHIEF EXECUTIVE OFFICER 295962 0 0 0 43132 0 71275 0 17294 0 427663 0 0 0 Christopher Long PRESIDENT 259615 0 15000 0 28490 0 16551 0 16970 0 336626 0 0 0 John Herchenroder Chief compliance officer 171346 0 5000 0 7390 0 14632 0 17708 0 216076 0 0 0 Susan Dickinson CHIEF Financial Officer 207692 0 15322 0 13521 0 11935 0 17258 0 265728 0 0 0 Dara L Gary Strategic Partnership & Business dev 166154 0 0 0 9039 0 17656 0 16703 0 209552 0 0 0 Spiro Theoharakis psychiatrist 205001 0 0 0 693 0 2678 0 17841 0 226213 0 0 0 robert quinn vp-transportation 155875 0 0 0 7388 0 2013 0 16703 0 181979 0 0 0 anita dowd-neufeld sr. vp - strategic partnership and b 155769 0 5000 0 1702 0 8362 0 16703 0 187536 0 0 0 andres stengel nurse practitioner 153872 0 500 0 4696 0 1958 0 0 0 161026 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 - $37,878 DARA L. GARY - $7,000 JOHN A. HERCHENRODER - $4,000 ANITA DOWD-NEUFELD - $4,000 CHRISTOPHER LONG - $4,000 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 0 0 0 C SUFFOLK COUNTY EDC 273722095 86476RAX2 2012-05-15 9755000 ACQUIRE AND RENOVATE FACILITY, REFUND PRIOR ISSUES 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 475000 965893 48252 19300 898341 2006 0 0 1 1 B 1220000 10501113 215506 210000 700287 9375320 2014 1 0 1 1 C 4270000 9759107 155859 195100 1440531 7967617 2014 1 0 1 1 D 55000 2786284 125128 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 1 1 0 1 1 TD BANK & VALLEY NATIONAL BANK 20.100000000000 0 0 1 TD BANK 19.700000000000 1 0 1 C 0 1 1 0 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 0 Date Rebate Computation Performed Issuer Name: SUFFOLK COUNTY IDA Date the Rebate Computation was Performed: 08/31/2011 Issuer Name: SUFFOLK COUNTY EDC Date the Rebate Computation was Performed: 12/19/2015 A SUFFOLK COUNTY EDC 273722095 000000000 2015-06-19 1797000 REIMBURSE PROJECT COSTS, REFUND PRIOR ISSUE (11/25/03, 12/17/2014, 9/4/2014) 0 0 0 A 84000 1797000 2852 35940 508034 1250175 2015 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 1 0 0 0 0 1 A 1 X 1 25000 fmv 0 0 1 0 Form 990, Part VI, Section B, line 11 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 THROUGH OUT 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 loss of interest rate swap -66,636. 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