2025-10-22T15:40:25-07:00 2024-12-31 990 2024-01-01 113241841 NASSAU COUNTY AHRC FOUNDATION INC NASS 5166261000 189 Wheatley Road Brookville NY 115452699 Thomas P Rosicki Esq President 5166261075 2025-10-13 1 2024 2025-03-06 01:10:19Z Thomas P Rosicki Esq 189 Wheatley Road Brookville NY 11545 18959895 0 X www.ahrcfoundation.org X 1994 NY The mission of Nassau County AHRC Foundation, Inc. ("Foundation") is to publicly solicit and receive funds for the benefit of children and adults with intellectual and developmental disabilities. 16 16 3 16 0 0 823819 1377136 0 0 1919801 3578901 159212 71848 2902832 5027885 389800 1900600 0 0 368156 388870 0 0 216624 515926 489974 1273882 2779444 1628950 2248441 54741672 58264507 409698 404103 54331974 57860404 To receive and administer funds for the benefit of children and adults with intellectual and developmental disabilities ("IDD"). By directing financial resources to critical programs and initiatives, Nassau County AHRC Foundation, Inc. ("AHRC Foundation") supports opportunities including, but not limited to, education, healthcare, employment, recreation, and community inclusion, fostering choice and well-being for people with IDD. 0 0 1900600 1900600 80848 AHRC Foundation's purpose is to receive and administer funds for the benefit of children and adults with developmental disabilities (IDD). By directing financial resources to critical programs and initiatives, AHRC Foundation supports opportunities including, but not limited to, education, healthcare, employment, recreation, community inclusion, and fostering choice and well being for people with IDD. The Foundation also administers a Community Trust program, offering first-party and third-party supplemental needs trusts for people with IDD. 0 0 0 1900600 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 14 0 1 3 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 1 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X Sylvester Naraine - CFO 5166261075 189 Wheatley Road Brookville NY 11545 Mary McNamara Foundation Director 35 0 X 195768 0 35830 Thomas P Rosicki Esq President 2 0 X X 0 0 0 Lloyd Groveman Vice President 1 1 X X 0 0 0 Robert M Pascucci Esq Treasurer 2 0 X X 0 0 0 John M Chase Esq Secretary 2 0 X X 0 0 0 Jack Garofalo Director 1 0 X 0 0 0 Robert E Griffith Director 1 0 X 0 0 0 Kathleen Maggi Director 1 0 X 0 0 0 David Nagler Esq Director 1 0 X 0 0 0 Michael Ross Director 1 0 X 0 0 0 Daniel H Serota Director 1 0 X 0 0 0 Jack Posner Director 1 0 X 0 0 0 Harrietta Traversa Director 1 0 X 0 0 0 Edward Yardeni Director 1 0 X 0 0 0 Thomas F Moore Director 1 1 X 0 0 0 Hon Gail Prudenti Director 1 0 X 0 0 0 Martin B Boorstein Director 1 0 X 0 0 0 195768 0 35830 1 0 1 0 0 0 479959 0 0 897177 0 1377136 0 1902946 0 0 1902946 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15488692 0 13812737 0 1675955 0 1675955 0 0 1675955 105580 479959 119273 -13693 0 -13693 0 0 0 0 0 0 0 0 0 0 0 0 Contracted Services 813211 80848 80848 0 0 Fee reimbursement 900099 4693 0 0 4693 0 0 0 0 85541 5027885 80848 0 3569901 1900600 1900600 0 0 0 0 0 0 231598 0 231598 0 0 0 0 0 44137 0 44137 0 10877 0 10877 0 87368 0 87368 0 14890 0 14890 0 173967 0 103447 70520 3960 0 3960 0 0 0 0 0 0 0 0 0 0 0 92893 0 92893 0 33266 0 33266 15476 0 0 15476 18372 0 0 18372 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 26232 0 26232 0 Pooled Trust Fees 12808 0 12808 0 113000 0 744 112256 2779444 1900600 662220 216624 4612301 4452839 7975351 6427329 69847 40542 1963710 1827531 0 0 0 0 479542 383421 0 0 217377 74445 12300 12300 0 0 37778760 44763498 0 0 1399082 0 0 0 245702 294902 54741672 58264507 125937 74985 0 0 0 0 0 0 0 0 0 0 0 0 38059 34216 245702 294902 409698 404103 X 53893500 57421930 438474 438474 54331974 57860404 54741672 58264507 X 2248441 2679071 0 0 0 -1399082 X 0 1 X 1 0 X 1420717 1237562 879960 823819 1377136 5739194 0 0 0 0 0 0 0 0 0 0 1420717 1237562 879960 823819 1377136 5739194 543770 5195424 565190 947125 732593 1307478 1902946 5455332 0 0 0 0 0 0 228065 288526 260427 184335 85541 1046894 12241420 0.42441 0.43549 X Schedule A, Part II, Line 10 The Foundation received other revenue of $85,541 for fundraising support services. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 0 0 0 0 12300 12300 0 0 0 0 0 0 0 Deferred Compensation Payable 294902 294902 X 145473892 2679071 0 0 137859829 140538900 4934992 92893 0 92893 5027885 136092362 0 0 0 133405811 133405811 2686551 92893 0 92893 2779444 Schedule D, Part X, Line 2 Nassau County AHRC Foundation, Inc. ("The Foundation") is incorporated in the State of New York and is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code (IRC). Accordingly, no provision for federal or state income taxes is required. There was no unrelated business income from an unrelated trade or business for the year ended December 31, 2024. The Foundation adopted the provisions of ASC 740, "Accounting for Uncertainty in Income Taxes". Under ASC 740, an organization must recognize the tax benefits associated with tax positions taken for tax return purposes when it is more likely than not that the position will not be sustained. The implementation of ASC 740 had no impact on the foundation's consolidated financial statements. The Foundation does not believe there are any material uncertain tax positions and, accordingly, it will not recognize any liability for unrecognized tax benefits. The Foundation has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, the Foundation has filed Internal Revenue Service (IRS) Form 990 tax returns, as required, and all other applicable returns in jurisdictions where it is required. For the year ended December 31, 2024, there were no interest or penalties recorded or included in the consolidated statement of activities. The Foundation is subject to routine audits by taxing authorities. As of December 31, 2024, the Foundation was not subject to examination by a taxing authority. Schedule D, Part XI, Line 2d Other revenue of $137,859,829 consists of the following related tax exempt organizations, included in the audited consolidating financial statements of activities and change in net assets of Nassau County AHRC Foundation, Inc. ("Foundation") and Affiliates: Brookville Center for Children's Services, Inc. - $59,940,043; Citizens Options Unlimited, Inc. - $80,859,716; Community Services Support Corporation - $859,590; less intercompany transactions of $2,400,438 and Foundation's impairment of programmatic investment and investment in Software - Managed Care Organization of $1,399,082. Schedule D, Part XII, Line 2d Other expenses of $133,405,811 consist of the following related tax-exempt organizations, included in the audited consolidating statement of activities and change in net assets of Nassau County AHRC Foundation, Inc. and Affiliates: Brookville Center for Children's Services, Inc. - $58,182,219; Citizens Options Unlimited, Inc. - $76,697,046; Community Services Support Corporation - $926,984, less intercompany accounts of $2,400,438 eliminated in consolidation. Roseball 348670 299670 49000 0 254 0 43005 7530 11000 Golf Outing 140160 83580 56580 0 6310 0 42094 1200 1731 1 96709 96709 0 0 3369 0 1300 0 1480 585539 479959 105580 0 9933 0 86399 8730 14211 119273 -13693 1 Citizens Options Unlimited Inc 189 Wheatley Road Brookville NY 11545 261520311 501(c)(3) 1575000 The purpose of the grant to Citizens Options Unlimited Inc. is to assist in providing services to the developmentally disabled population. Brookville Center for Children's Services Inc 189 Wheatley Road Brookville NY 11545 731662897 501(c)(3) 140000 The purpose of the grant to Brookville Center for Children's Services Inc. is to assist in providing educational program services to special needs children. NYSARC Inc Nassau County Chapter 189 Wheatley Road Brookville NY 11545 111720254 501(c)(3) 25000 The purpose of the grant to NYSARC, Inc Nassau County Chapter is to assist in providing services to the developmentally disabled population. Advantge Care Diagnostic and Treatment Center Inc 189 Wheatley Road Brookville NY 11545 753097539 501(c)(3) 55000 The purpose of the grant to Advantage Care Diagnostic and Treatment Center Inc. is to assist in providing services to children and adults with autism and related developmental disabilities. Hofstra University Center for Children Families and the Law 121 Hofstra University Hempstead NY 11549 111630906 501(c)(3) 25000 The purpose of the grant to Hofstra University - Center for Children, Families and the Law is to support its mission of addressing the need for more effective representation for children and families in crisis. Autism Society of America Nassau Suffolk Chapter PO Box 7472 Wantagh NY 11793 237438084 501(c)(3) 23100 The purpose of the grant to Autism Society of Nassau Suffolk is to support its mission of supporting individuals with autism in our Nassau and Suffolk counties. Horseability Inc PO Box 410-1 Old Westbury NY 11568 113571392 501(c)(3) 15000 The purpose of the grant to Horseability, Inc is to support its mission of improving the lives of children and adults with special needs through facilitated interaction with horses. The Viscardi Center Inc 201 IU Willets Road Albertson NY 11507 111814883 501(c)(3) 10000 The purpose of the grant to the Viscardi Center Inc. is to support the empowering of people with disabilities to be active, independent, and self sufficient participants in our society. Pal-O-Mine Equestrian Inc 829 Old Nichols Road Islandia NY 11749 113302338 501(c)(3) 7500 The purpose of the grant to Pal-O-Mine Equestrian is to assist in providing a comprehensive therapeutic equine program using horses to children and adults with disabilities, those who have been abused or neglected, the military, and the impoverished. 9 0 Schedule I, Part I, Line 2 The organization invites grantees to submit an application which follows the NY/NJ Area Common Application to review each funding request and determine grantee eligibility. Applications are first reviewed by the organization's Grant Committee. Grantees are required to provide an annual report and documentation of funding outcomes. 0 0 0 0 0 0 0 0 0 Mary McNamara Foundation Director 171477 0 0 0 24291 0 6841 0 28989 0 231598 0 0 Form 990, Part VI, Section A, Line 3 Management services are provided to Nassau County AHRC Foundation, Inc. ("The Foundation") by NYSARC, Inc. - Nassau County Chapter ("AHRC Nassau") for which management fees of $173,967 were paid for services provided in the year ended December 31, 2024. Management services include, but are not limited to, executive leadership, operations management, corporate compliance, administrative support services, information technology, purchasing, accounts payable, payroll processing, human resources, budgeting, accounting and financial reporting. Form 990, Part VI, Section A, Line 4 The bylaws were amended on June 26, 2024 to remove Ex-Officio Director seats held by members serving by virtue of their committee roles on the NYSARC Inc. - Nassau County Chapter Board. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared by AHRC Nassau finance department personnel and is reviewed by independent accountants. The Form 990 is provided to the Board of Directors prior to filing. Form 990, Part VI, Section B, Line 12c The Foundation's conflict of interest policy is presented to, and a disclosure statement is signed by, all new board members prior to appointment and by all officers and key employees prior to hire. The Foundation monitors its conflict of interest policy by requiring all officers and directors to confirm their compliance annually in writing and to disclose any activity that may be deemed a conflict of interest. Any statements with disclosures are reviewed by the Foundation's Board of Directors. Form 990, Part VI, Section B, Line 15 A Board designated committee reviews compensation to its officers and key employees, including but not limited to, those employees who provide management services to the Foundation. The AHRC Nassau Compensation Committee utilizes, and retains for its records, comparable industry data, employee tenure and skill evaluations and financial condition of the organization in establishing compensation policy. Form 990, Part VI, Section C, Line 19 The Foundation makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, Line 9 Nassau County AHRC Foundation, Inc. ("Foundation") recorded a valuation allowance in the amount of $1,025,842 in the carrying value of the Foundation's investment in a managed care organization, and the Foundation recorded a valuation allowance in the amount of $373,240 in the carrying value of proprietary software used by the managed care organization, totaling $1,399,082. Community Services Support Corporation 189 Wheatley Road Brookville NY 11545 112438213 property management NY 501(c)(3) 10 NC AHRC Foundation Inc 1 Citizens Options Unlimited Inc 189 Wheatley Road Brookville NY 11545 261520311 residential services NY 501(c)(3) 7 NC AHRC Foundation Inc 1 Brookville Center for Children's Services Inc 189 Wheatley Road Brookville NY 11545 731662897 Education and Residential Services NY 501(c)(3) 7 NC AHRC Foundation Inc 1 Metropolitan Community Partners Inc 189 Wheatley Road Brookville NY 11545 824140316 Program services for developmentally disabled persons NY 501(c)(3) PF NC AHRC Foundation Inc 1 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 Brookville Center for Children's Services Inc l 17771 FMV Citizens Options Unlimited Inc l 40495 FMV Citizens Options Unlimited Inc d 11317 FMV Brookville Center for Children's Services Inc e 26567 FMV Brookville Center for Children's Services Inc b 140000 FMV Citizens Options Unlimited Inc b 1575000 FMV Extension was filed.