2015-08-04T14:40:46-05:00 2014-12-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 125 BAYLIS ROAD MELVILLE NY 117473823 990 2014-01-01 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 2015-08-04 1 PATRICK YU CPA PARTNER P00675982 6317527400 2014 2016-03-07 17:11:31Z ROBERT C GOLDSMITH 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 64455205 0 X WWW.ACLD.ORG X 1957 NY THE MISSION OF ACLD IS TO SUPPORT THE PURSUIT OF AN ENVIABLE LIFE FOR PEOPLE WITH LEARNING DISABILITIES, AUTISM AND OTHER DEVELOPMENTAL DISABILITIES. - WE ASSIST INDIVIDUALS TO MAKE MEANINGFUL CHOICES, DEVELOP SIGNIFICANT RELATIONSHIPS, AND HAVE PRODUCTIVE, HEALTHY, AND ENJOYABLE LIVES. - WE COMMUNICATE AND PARTNER WITH FAMILIES TO ENSURE THE INDIVIDUALS WE SUPPORT ARE ALWAYS THE CENTRAL FOCUS. - WE PROVIDE AN ORGANIZATIONAL CULTURE WHICH SUPPORTS PROFESSIONAL DEVELOPMENT AND A COMMITMENT TO THE ACHIEVEMENT OF INDIVIDUAL DREAMS.- WE CREATE COLLABORATIVE AND SUPPORTIVE RELATIONSHIPS WITH COMMUNITY PARTNERS THAT PROMOTE EXCELLENCE. 14 14 1355 0 0 0 870590 1099215 61385982 62139186 -10022 59272 719384 679847 62965934 63977520 0 0 0 0 44850921 44422307 0 0 340241 17827144 19037913 62678065 63460220 287869 517300 66933044 61905397 46153179 40743640 20779865 21161757 X SEE SCHEDULE O 0 0 27693485 30473935 RESIDENTIAL SERVICES: ACLD OPERATES 29 COMMUNITY-BASED RESIDENCES AND 38 APARTMENT SITES IN NASSAU AND SUFFOLK COUNTIES, SERVING MORE THAN 300 ADULTS WITH DEVELOPMENTAL DISABILITIES. THESE PROGRAMS ALLOW THE INDIVIDUALS TO LIVE AS INDEPENDENTLY AS POSSIBLE WHILE PROVIDING THEM WITH SUPPORTS AND SERVICES TO ENHANCE THE QUALITY OF THEIR LIVES. MAGNOLIA MANOR, AN EIGHT-BED CRITICAL CARE HEALTH FACILITY, OPENED IN NOVEMBER 2014. 13727412 15762379 DAY HABILITATION: DAY HABILITATION IS PROVIDED FOR 420 ADULTS WITH DEVELOPMENTAL DISABILITIES ACROSS SIX DIFFERENT PROGRAM SITES IN NASSAU AND SUFFOLK COUNTIES. THE PROGRAM PARTICIPANTS ARE OFFERED OPPORTUNITIES TO VOLUNTEER IN THEIR LOCAL COMMUNITIES TO TAKE PART IN COMMUNITY-BASED RECREATION AND INCREASE THEIR SKILLS IN MANY DIFFERENT AREAS. WE OFFER SPECIALTY DAY HABILITATION PROGRAMS FOR INDIVIDUALS WHO ARE OLDER AND/OR MEDICALLY FRAIL THAT ARE DESIGNED TO ADDRESS THE NEEDS OF INDIVIDUALS AT THIS STAGE OF LIFE. WE ALSO OFFER SPECIALTY PROGRAMS FOR INDIVIDUALS WHO HAVE AN AUTISM SPECTRUM DIAGNOSIS OR PRESENT WITH SIMILAR STRENGTHS AND CHALLENGES. 6719276 7651198 EDUCATION SERVICES: ACLD'S EARLY CHILDHOOD EDUCATION PROGRAM, LOCATED PRINCIPALLY AT THE KRAMER LEARNING CENTER IN BAY SHORE, PROVIDES DIAGNOSTIC, EDUCATIONAL AND THERAPEUTIC SERVICES FOR MORE THAN 225 CHILDREN FROM 3-5 YEARS OLD IN BOTH SPECIALIZED AND INTEGRATED SETTINGS. THE OVERALL GOAL OF THE PROGRAM IS TO PROVIDE COMPREHENSIVE SUPPORTS AND SERVICES TO CHILDREN WHEN THEY ARE YOUNG IN ORDER TO IMPROVE THEIR ABILITY TO BE SUCCESSFUL IN THE EDUCATIONAL SYSTEM AND DECREASE THEIR DEPENDENCE ON INTENSIVE SUPPORTS. MANY OF THESE CHILDREN HAVE AUTISM SPECTRUM DISORDERS THAT PROVIDE SPECIFIC BARRIERS TO SOCIALIZATION. DUE TO INCREASED DEMAND FOR THESE SERVICES, ACLD HAS OPENED A NEW FACILITY. THE ALAN AND ELLEN SPIEGEL CHILDREN'S CENTER SERVES AS AN EXTENSION OF OUR EDUCATION DIVISION IN PROVIDING SIMILAR SERVICES AS THE KRAMER LEARNING CENTER. THE ALAN AND ELLEN SPIEGEL CHILDREN'S CENTER ALSO OPERATES AN AFTER-SCHOOL THERAPEUTIC RECREATION PROGRAM FOR OVER 40 CHILDREN AGES 6-18 TO IMPROVE THEIR ABILITY TO SOCIALIZE AND RECREATE WITH THEIR PEERS. 5344636 4342172 HEALTH SERVICES: THE HEALTH SERVICES CENTER PROVIDES HIGH-QUALITY MEDICAL, DENTAL AND BEHAVIORAL HEALTH SERVICES TO MORE THAN 1,760 ADULTS WITH DEVELOPMENTAL DISABILITIES. HIGHLY TRAINED PHYSICIANS, PSYCHIATRISTS, PSYCHOLOGISTS, SOCIAL WORKERS AND REHABILITATION STAFF PROVIDE SPECIALIZED CARE FOR THESE INDIVIDUALS. WE OPERATE A SUCCESSFUL DESENSITIZATION PROGRAM TO INCREASE SUCCESSFUL MEDICAL INTERVENTIONS AND OUTCOMES IN THE AREAS OF DENTISTRY AND GYNECOLOGY. WE ARE PROUD TO PROVIDE COMPREHENSIVE WOMEN'S HEALTH SERVICES TO THIS VULNERABLE AND UNDER-SERVED POPULATION. 3416877 4163572 SERVICE COORDINATION, FAMILY SUPPORT: MORE THAN 625 INDIVIDUALS RECEIVE COMPREHENSIVE MEDICAID SERVICE COORDINATION THROUGHOUT LONG ISLAND. THESE INDIVIDUALS ARE CHILDREN AND ADULTS WITH DEVELOPMENTAL DISABILITIES WHO REQUIRE ASSISTANCE WITH COORDINATION OF SERVICES THAT ARE CRUCIAL FOR THEIR SUCCESS. FAMILY SUPPORT SERVICES INCLUDE IN-HOME AND CENTER-BASED RESPITE, CAMP PROGRAMS, INFORMATION AND REFERRAL AND EDUCATIONAL CONSULTATION. SEVERAL HUNDRED FAMILIES BENEFIT FROM THESE SERVICES. ACLD IS A LEADER IN THE FIELD OF PROVIDING HIGH-QUALITY VOCATIONAL SERVICES INCLUDING EVALUATION, JOB DEVELOPMENT, JOB PLACEMENT AND SUPPORTED EMPLOYMENT ACROSS LONG ISLAND. WE WORK WITH OVER 106 EMPLOYERS AND MAINTAIN OVER 235 INDIVIDUALS IN COMPETITIVE EMPLOYMENT. 171140 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. 8932653 8505744 57072826 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 99 0 1 1355 1 0 0 0 0 0 1 1 0 0 0 0 X 14 14 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 G 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 LINDSAY MALESON BOARD MEMBER 1.00 0.00 X 0 0 0 AARON LIEBOWITZ EXECUTIVE DIRECTOR THRU 12/31/14 35.00 0.00 X 1311611 0 176983 ROBERT C GOLDSMITH EXECUTIVE DIRECTOR 6/2/14 TO PRESENT 35.00 0.00 X 183401 0 57542 SUSAN SHA CFAO 35.00 0.00 X 241508 0 42091 MICHAEL J MIKULSKI CFO AS OF 12/1/14 35.00 0.00 X 127812 0 7840 COLLEEN ANN CRISPINO ASST. EXEC. DIRECTOR 35.00 0.00 X 161160 0 14258 RICHARD J KESSLER MEDICAL DIRECTOR 35.00 0.00 X 275891 0 25341 RONALD SCHENENDORF DIRECTOR, MENTAL HEALTH SE 32.00 0.00 X 191796 0 22726 DR MERIDITH A LONG SELZER PSYCHIATRIST 30.00 0.00 X 152911 0 2050 ANNE MARIE SIME DIRECTOR OF RESIDENTIAL SERVICES 35.00 0.00 X 125037 0 4039 KIM E ANSTEY DIR. DAY & COMMUNITY SUPPORT SERVICE 35.00 0.00 X 123664 0 15878 2894791 0 368748 17 0 1 0 ACCESS TEMPORARIES INC PO BOX 75334 CHICAGO IL 606755334 TEMP DIRECT CARE STAFF 1286893 MICHAEL BORRUTO GEN CONTRACTOR 1755 JULIA GOLDBACH AVE RONKONKOMA NY 11779 CONSTRUCTION 733965 JARRO BLDG INDUSTRIES CORP 1796 HEMPSTEAD TURNPIKE EAST MEADOW NY 11554 CONSTRUCTION 718013 INTEGRATED THERAPEUTIC SOLUTIONS PO BOX 1264 CENTER MORICHES NY 11934 CONTRACTED THERAPISTS 340324 JACKSON LEWIS PC PO BOX 416019 BOSTON MA 022416019 LEGAL 135508 9 12497 223563 254070 609085 1099215 MEDICAID 624100 45217676 45217676 PROGRAM SERVICE REVENUE 624100 15455418 15455418 CLIENT FEES 624100 1466092 1466092 62139186 59851 59851 373908 374487 -579 -579 -579 52452 223563 77441 -24989 -24989 45004 25757 19247 19247 MISCELLANEOUS 624100 685589 453600 231989 685589 63977520 62592786 0 285519 1357985 1558 1354894 1533 33718853 31047532 2510882 160439 377880 343433 30863 3584 6442396 5881318 538244 22834 2525193 2265718 247413 12062 305569 89166 216403 130865 117365 13500 2452726 2134395 307977 10354 509883 424271 69065 16547 2370552 2334491 32371 3690 3753711 3747286 5697 728 69666 48293 20979 394 694834 663487 28064 3283 2229440 2116270 102468 10702 849390 754790 91483 3117 CLIENT EXPENSE 1710948 1710948 REPAIRS AND MAINTENANCE 1362548 1235702 93103 33743 EQUIPMENT PURCHASE 1101347 1029848 67127 4372 CONSUMABLE SUPPLIES 916349 903697 11427 1225 580085 340623 201328 38134 63460220 57072826 6047153 340241 1422820 2061706 5163133 5965340 5079 71370 8143289 7503609 476709 549619 61018743 21432409 30990945 39586334 1168856 1197488 10000 30000 19552213 4939931 66933044 61905397 8777990 6613970 24621670 23230000 102183 93063 3145747 2593454 9505589 8213153 46153179 40743640 X 17730009 19329889 2731456 1521468 318400 310400 20779865 21161757 66933044 61905397 X 517300 2991 -138399 X 0 1 X 1 0 X 1049421 1948895 1270797 838963 1099215 6207291 62413323 62498235 61310256 61385982 62139186 309746982 63462744 64447130 62581053 62224945 63238401 315954273 61449 191047 54104 42840 21025 370465 0 61449 191047 54104 42840 21025 370465 315583808 58542 53367 53882 35502 59851 261144 58542 53367 53882 35502 59851 261144 132318 202451 419697 697325 685589 2137380 63653604 64702948 63054632 62957772 63983841 318352797 0.99130 0.99250 0.00080 0.00080 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2010 AMOUNT: $ 132,318. 2011 AMOUNT: $ 202,451. 2012 AMOUNT: $ 419,697. 2013 AMOUNT: $ 697,325. 2014 AMOUNT: $ 685,589. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 3000 0 0 0 3000 0 0 1 X 318400 8000 310400 318400 318400 318400 318400 318400 318400 318400 318400 1.00000 0 0 12461863 12461863 41683885 16251884 25432001 1136124 828828 307296 5736871 4351697 1385174 39586334 SECURITY DEPOSITS 155378 DEFERRED DEBT ISSUANCE COSTS 1520547 CONSTRUCTIONS IN PROGRESS 12835 ASSETS WHOSE USE IS LIMITED 1090346 ASSETS HELD FOR A SPECIFIC PURPOSE 2043942 CASH HELD AS AGENT 93063 INTEREST RATE SWAP ASSET 23820 4939931 0 DUE TO GOVERNMENT AGENCIES 6169211 DEFERRED COMPENSATION PAYABLE 2043942 8213153 X 64173408 2991 30000 82389 115380 64058028 -80508 -80508 63977520 63791516 30000 301296 331296 63460220 0 63460220 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 2011, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. ACLD HAS EVALUATED ITS TAX POSITION FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013, 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 2D - OTHER ADJUSTMENTS: REALIZED GAIN ON INTEREST RATE SWAP 82,389. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSE -77,441. GAMING EXPENSES -3,067. GAMING REVENUE-NONCASH 22,690. GAMING EXPENSES-NONCASH -22,690. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSE 77,441. GAMING EXPENSES 3,067. UNREALIZED LOSS ON INTEREST RATE SWAP 220,788. ENVIABLE LIFE BALL 216320 189143 27177 33550 13421 GOLF 56570 31295 25275 25480 1491 1 3125 3125 3256 243 276015 223563 52452 62286 15155 77441 -24989 45004 22690 3067 0 45004 22690 3067 25757 19247 NY 0 NET GAMING AMOUNT IS BELOW THRESHOLD IN NEW YORK. 0 0 0 1.00000 JULIETTE MCKENNA 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 AARON LIEBOWITZ EXECUTIVE DIRECTOR THRU 12/31/14 318854 0 0 0 992757 0 158012 0 18971 0 1488594 0 0 0 ROBERT C GOLDSMITH EXECUTIVE DIRECTOR 6/2/14 TO PRESENT 181331 0 0 0 2070 0 44387 0 13155 0 240943 0 0 0 SUSAN SHA CFAO 231422 0 0 0 10086 0 31276 0 10815 0 283599 0 0 0 COLLEEN ANN CRISPINO ASST. EXEC. DIRECTOR 149421 0 0 0 11739 0 0 0 14258 0 175418 0 0 0 RICHARD J KESSLER MEDICAL DIRECTOR 273605 0 0 0 2286 0 6504 0 18837 0 301232 0 0 0 RONALD SCHENENDORF DIRECTOR, MENTAL HEALTH SE 190616 0 0 0 1180 0 3889 0 18837 0 214522 0 0 0 DR MERIDITH A LONG SELZER PSYCHIATRIST 152087 0 0 0 824 0 2050 0 0 0 154961 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 CFAO HAS A WRITTEN EMPLOYMENT CONTRACT IN PLACE THAT OUTLINES HER 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 CFO/CFAO POSITION. THE COMPENSATION ANALYSIS INCLUDES A COMPENSATION SURVEY FOR THE CFO/CFAO 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. PART I, LINE 4B CONTRIBUTION OF $26,887. THIS AMOUNT REPRESENTS A CONTRIBUTION MADE ON BEHALF OF THE NEW EXECUTIVE DIRECTOR TO A SUPPLEMENTAL RETIREMENT PLAN, OR "SERP". THIS BENEFIT IS SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE. CONTRIBUTION OF $25,000. THIS AMOUNT REPRESENTS A CONTRIBUTION MADE ON BEHALF OF THE CHIEF FINANCIAL AND ADMINISTRATIVE OFFICER TO A SUPPLEMENTAL RETIREMENT PLAN, OR "SERP". THIS BENEFIT IS SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE. THE EXECUTIVE PARTICIPATED IN A SUPPLEMENTAL RETIREMENT PLAN ("PLAN") FOR MANY YEARS. THIS PLAN WAS DEVELOPED DUE TO LIMITS IN THE REGULAR RETIREMENT PLAN OF THE AGENCY THAT APPLIED TO THE EXECUTIVE BUT DID NOT APPLY TO OTHER EMPLOYEES OF THE AGENCY AND WAS FOUND TO BE REASONABLE BY AN INDEPENDENT CONSULTANT. THIS BENEFIT WAS DEVELOPED TO KEEP THE EXECUTIVE EMPLOYED WITH THE AGENCY THOUGH HIS 65TH BIRTHDAY, AND THE BENEFITS WERE FORFEITABLE IN FULL IN THE EVENT THE EXECUTIVE TERMINATED BEFORE THAT TIME. THE EXECUTIVE RETIRED SHORTLY AFTER HIS 65TH BIRTHDAY IN 2014 AND WAS THEREFORE PAID HIS BENEFIT. THE AMOUNT SHOWN IS THE DISTRIBUTIONS TO THE EXECUTIVE (ALL MADE IN 2014), ACCUMULATED FROM CONTRIBUTIONS TO THE PLAN OVER MANY YEARS. THE CONTRIBUTIONS TO THE PLAN WERE REPORTED ON FORM 990 AS THE CONTRIBUTIONS WERE MADE. THE DISTRIBUTIONS FROM THE PLAN ALSO ARE SHOWN ON THIS FORM 990, IN THE SPIRIT OF FULL DISCLOSURE, EVEN THOUGH THE CONTRIBUTIONS WERE REPORTED AS THE CONTRIBUTIONS WERE MADE TO THE PLAN IN PRIOR YEARS. PART I, LINE 7 TWO STAFF RECEIVED NON-FIXED PAYMENTS IN THE FORM OF BONUSES FOR THE YEAR ENDED 12/31/14. 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 2588381 127536 69619 2386226 2007 0 0 1 1 C 305000 12358535 280680 64467 333845 11374540 2013 0 0 0 1 D 6696240 178847 1099675 5038183 379535 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 DIFFERS 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 4022651 485950 440 2014 1 0 0 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 ACLD IS A LEADING NOT FOR PROFIT AGENCY (501(C)(3)) ON LONG ISLAND WHICH WAS FOUNDED IN 1957 AND HAS SERVED THE NEEDS OF NEARLY 3,600 CHILDREN, TEENS AND ADULTS WITH LEARNING DISABILITIES, AUTISM, AND DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES. ACLD IS A FULL-SERVICE AGENCY WITH OVER 1,300 FULL AND PART-TIME STAFF EMPLOYED ACROSS AN ARRAY OF ALMOST 80 PROGRAM SITES IN NASSAU AND SUFFOLK COUNTIES. ACLD'S RESIDENTIAL DIVISION OPERATES 29 COMMUNITY-BASED RESIDENCES AND 38 APARTMENT SITES IN THE TWO COUNTIES, SERVING MORE THAN 300 ADULTS IN RESIDENTIAL PLACEMENTS. THESE RESIDENTIAL PROGRAMS PROVIDE COUNSELING, TRAINING AND SUPPORT SERVICES TO ENABLE INDIVIDUALS WITH DISABILITIES TO WORK, LIVE AND RECREATE IN THE MAINSTREAM OF COMMUNITY LIFE ON LONG ISLAND. DAY SERVICE OPTIONS FOR 420 ADULTS INCLUDE THE CHOICES, BRIDGES AND OASIS DAY HABILITATION. THESE PROGRAMS FOSTER INDEPENDENCE, INDIVIDUALIZATION, INTEGRATION AND PRODUCTIVITY AS WELL AS EMPHASIZE COMMUNITY-BASED TRAINING THROUGH EDUCATIONAL, SOCIAL/RECREATIONAL AND VOLUNTEER OPPORTUNITIES. THE GOLDEN OPPORTUNITIES PROGRAM OFFERS SPECIALIZED PROGRAMMING FOR INDIVIDUALS AS THEY AGE. THE CONNECTIONS PROGRAM IS DESIGNED FOR INDIVIDUALS WHO HAVE AN AUTISM SPECTRUM DIAGNOSIS OR PRESENT WITH SIMILAR STRENGTHS AND CHALLENGES. ACLD'S EARLY CHILDHOOD EDUCATION PROGRAMS ARE LOCATED AT THE KRAMER LEARNING CENTER AND THE NEWLY DEVELOPED THE ALAN AND ELLEN SPIEGEL CHILDREN'S CENTER IN BAY SHORE. THESE PROGRAMS PROVIDE COMPREHENSIVE DIAGNOSTIC, EDUCATIONAL AND THERAPEUTIC SERVICES FOR MORE THAN 225 CHILDREN FROM 3 TO 5 YEARS OF AGE WITH AUTISM AND OTHER DEVELOPMENTAL DISABILITIES. THE PROGRAM'S GOALS ARE TO INCREASE LANGUAGE, COMMUNICATION AND SOCIAL SKILLS AS WELL AS DECREASE MALADAPTIVE BEHAVIOR WHEREBY REDUCING THE FUTURE NEED FOR INTENSIVE EDUCATIONAL AND THERAPEUTIC SERVICES AND COSTLY RESIDENTIAL PLACEMENT. IN ADDITION, THE AFTER-SCHOOL THERAPEUTIC RECREATION PROGRAM WHICH PROVIDES RECREATION AND SOCIALIZATION OPPORTUNITIES FOR OVER 40 CHILDREN AGES 6 TO 18 IS ALSO LOCATED AT THE ALAN AND ELLEN SPIEGEL CHILDREN'S CENTER. ADDITIONALLY, THE GREAT SOUTH BAY YMCA LEASES THESE PREMISES FOR THEIR SUMMER CAMP. THE SPIEGEL CENTER OPENED FOR AFTERSCHOOL SERVICES IN MARCH 2014 AND FOR PRESCHOOL SERVICES IN SEPTEMBER 2014. THE CHARLES EVANS HEALTH SERVICES CENTER LOCATED IN BETHPAGE PROVIDES A FULL RANGE OF QUALITY MEDICAL, DENTAL, MENTAL HEALTH AND REHABILITATION SERVICES FOR MORE THAN 1,760 INDIVIDUALS WITH SPECIAL NEEDS THROUGHOUT LONG ISLAND. HIGHLY TRAINED PHYSICIANS AND STAFF PROVIDE PERSONALIZED MEDICAL CARE WITH A FOCUS ON PREVENTATIVE HEALTH SCREENINGS AND ATTENTION TO THE INDIVIDUAL'S CIRCLE OF SUPPORT - FAMILY AND RESIDENTIAL STAFF. THE GAIL AND DON MITZNER ADULT SERVICES PAVILION LOCATED IN BETHPAGE ASSISTS 265 ADULTS TO SECURE AND MAINTAIN EMPLOYMENT THROUGH ACLD'S VOCATIONAL PROGRAM. IN ADDITION, OVER 625 INDIVIDUALS RECEIVE QUALITY MEDICAID SERVICE COORDINATION. FAMILY SUPPORT SERVICES ARE ALSO AVAILABLE AND INCLUDE IN-HOME AND CENTER-BASED RESPITE, ADVOCACY TRAINING AND EDUCATIONAL CONSULTATION. FINALLY, A SELF-PAY RECREATION PROGRAM IS ALSO COORDINATED OUT OF THIS LOCATION. 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, CFAO, ASSISTANT EXECUTIVE DIRECTOR AND MEDICAL 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. 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 GAIN ON INTEREST RATE SWAP 82,389. UNREALIZED LOSS ON INTEREST RATE SWAP -220,788.