2015-02-06T15:25:07-06:00 2014-06-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 125 BAYLIS ROAD MELVILLE NY 117473823 990 2013-07-01 135654532 UNITED CEREBRAL PALSY OF NYC INC UNIT 2126836700 80 MAIDEN LANE 8TH FLOOR NEW YORK NY 10038 RAJESH SHAH CFO 2126836700 2015-02-04 1 PATRICK YU CPA PARTNER P00675982 6317527400 2013 2016-03-07 17:11:31Z EDWARD R MATTHEWS 80 MAIDEN LANE 8TH FLOOR NEW YORK NY 10038 101994002 0 X WWW.UCPNYC.ORG X 1946 NY UNITED CEREBRAL PALSY OF NEW YORK CITY, INC. (THE "AGENCY") IS A NOT-FOR-PROFIT ORGANIZATION, FORMED UNDER THE NOT-FOR-PROFIT CORPORATION LAW OF THE STATE OF NEW YORK, FOUNDED IN 1946 BY PARENTS OF CHILDREN WITH DISABILITIES. THE MISSION OF THE AGENCY IS TO CREATE OPPORTUNITIES FOR PEOPLE WITH DISABILITIES TO LEAD INDEPENDENT AND FULFILLING LIVES.CURRENTLY, APPROXIMATELY 21,000 INDIVIDUALS RECEIVE SERVICES ANNUALLY FROM THE AGENCY. THESE SERVICES INCLUDE PRESCHOOL AND SCHOOL-AGE PROGRAMS, RESIDENTIAL PROGRAMS, DAY PROGRAMS, VOCATIONAL PROGRAMS AND MEDICAL AND SUPPORT SERVICES. 16 16 1881 40 0 0 3826655 4131136 97542941 96982036 380472 378074 660778 165680 102410846 101656926 0 0 0 0 67512110 67824413 0 0 363461 35193882 41430773 102705992 109255186 -295146 -7598260 66641495 68897199 50594381 55136245 16047114 13760954 X UNITED CEREBRAL PALSY OF NEW YORK CITY, INC. (THE "AGENCY") IS A NOT-FOR-PROFIT ORGANIZATION, FORMED UNDER THE NOT-FOR-PROFIT CORPORATION LAW OF THE STATE OF NEW YORK, FOUNDED IN 1946 BY PARENTS OF CHILDREN WITH DISABILITIES. THE MISSION OF THE AGENCY IS TO CREATE OPPORTUNITIES FOR PEOPLE WITH DISABILITIES TO LEAD INDEPENDENT AND FULFILLING LIVES.CURRENTLY, APPROXIMATELY 21,000 INDIVIDUALS RECEIVE SERVICES ANNUALLY FROM THE AGENCY. THESE SERVICES INCLUDE PRESCHOOL AND SCHOOL-AGE PROGRAMS, RESIDENTIAL PROGRAMS, DAY PROGRAMS, VOCATIONAL PROGRAMS AND MEDICAL AND SUPPORT SERVICES. 0 0 37919111 36523134 RESIDENTIAL PROGRAMS, INCLUDING INTERMEDIATE CARE FACILITIES, INDIVIDUALIZED RESIDENTIAL ALTERNATIVES AND SUPPORTIVE APARTMENTS ARE PROVIDED TO CHILDREN AND ADULTS. THESE PROGRAMS PROVIDE LEVEL OF CARE NEEDS AND FULLY ACCESSIBLE HOUSING FOR DEVELOPMENTALLY DISABLED INDIVIDUALS DESIGNED TO MEET THEIR NEEDS IN THE LEAST RESTRICTIVE ENVIRONMENT. THEY ARE LICENSED AND REGULATED BY THE NYS OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES (OPWDD). 32622345 37896805 ADULT DAY PROGRAMS, INCLUDING DAY TREATMENT, DAY HABILITATION, SUPPORTED EMPLOYMENT & WORK READINESS ARE PROVIDED TO INDIVIDUALS OVER THE AGE OF 21. THESE PROGRAMS ARE LICENSED & REGULATED BY THE NYS OPWDD. FAMILY SUPPORT SERVICES, INCLUDING HOUSING ASSISTANCE, OVERNIGHT RESPITE & SERVICE COORDINATION ARE PROVIDED TO DEVELOPMENTALLY DISABLED INDIVIDUALS AND THEIR FAMILIES. THESE PROGRAMS ARE REGULATED BY NYS OPWDD. CLINICAL SERVICES INCLUDING DENTAL, MEDICAL, PSYCHIATRY, PHYSIATRY, OPTOMETRY, PODIATRY, GYNECOLOGY, NEUROLOGY, SPEECH, OCCUPATIONAL AND PHYSICAL THERAPY, AUGMENTATIVE COMMUNICATION AND EQUIPMENT CLINICS ARE PROVIDED IN 4 FREESTANDING CLINICS AND INCORPORATED IN DAY HABILITATION PROGRAMS. ALL SITES ARE LICENSED UNDER ARTICLE 28 WITH THE NYS DEPARTMENT OF HEALTH (DOH). 21199881 22562097 EDUCATION PROGRAMS INCLUDE PRE-SCHOOLS THAT PROVIDE COMPREHENSIVE EARLY CHILDHOOD SPECIAL EDUCATION FOR CHILDREN 2 YEARS 9 MONTHS - 5 YEARS OF AGE. THIS PROGRAM IS REGULATED BY THE NYS EDUCATION DEPARTMENT (SED) UNDER CONTRACT WITH THE NYC DEPARTMENT OF EDUCATION (DOE). THE SCHOOL-AGE PROGRAM PROVIDES SPECIAL EDUCATION SERVICES TO MULTIPLE DISABLED CHILDREN AGES 5-21 YEARS REGULATED BY SED & UNDER CONTRACT WITH DOE. WITHIN THE PRE-SCHOOL PROGRAM, THERE IS AN INTEGRATED PROGRAM WHICH COMBINES DISABLED CHILDREN WITH TYPICAL DEVELOPING CHILDREN. THE PROGRAM IS REGULATED BY SED UNDER CONTRACT WITH DOE. THE TUITION FOR THE DISABLED CHILDREN IS DETERMINED BY SED & PAID BY DOE. THE REIMBURSEMENT FOR THE TYPICAL DEVELOPING CHILDREN IS PAID BY UNIVERSAL PRE-K CONTRACT WITH DOE WHICH PROVIDES FUNDS TO NURSERY SCHOOLS FOR ELIGIBLE 4 YEAR OLDS. 1903812 FAMILY SUPPORT SERVICES PROGRAMS 1903812 93645149 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 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 87 0 1 1881 1 0 0 0 0 0 1 1 0 0 0 0 X 16 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X RAJESH SHAH CFO 2126836700 80 MAIDEN LANE 8TH FLOOR NEW YORK NY 10038 GARY GERESI PRESIDENT 1.00 0.10 X X 0 0 0 JEROME BELSON CHAIRMAN 0.50 0.10 X X 0 0 0 MARTIN C HAUSMAN HONORARY CHAIRMAN-NON VOTING 0.50 0.10 X 0 0 0 KEN CARMEL VICE-CHAIRMAN 0.50 0.00 X X 0 0 0 JAMES KASE EXECUTIVE VP 0.50 0.00 X X 0 0 0 KENNETH AUERBACH VICE-PRESIDENT/TREASURER 0.50 0.20 X X 0 0 0 KELLY KAMINSKI VICE-PRESIDENT/SECRETARY 0.50 0.10 X X 0 0 0 BILL WILLIAMS BOARD MEMBER 0.50 0.00 X 0 0 0 ALBERT RUTSKY BOARD MEMBER 0.50 0.00 X 0 0 0 SCOTT RUTSKY BOARD MEMBER 0.50 0.00 X 0 0 0 JAY SILVER BOARD MEMBER 0.50 0.00 X 0 0 0 PETER AUERBACH BOARD MEMBER 0.50 0.00 X 0 0 0 HENRY J AMOROSO ESQ BOARD MEMBER 0.50 0.00 X 0 0 0 JASON CARLOUGH BOARD MEMBER 0.50 0.00 X 0 0 0 HOUDA FOSTER BOARD MEMBER 0.50 0.00 X 0 0 0 JOHN LOMBARDO BOARD MEMBER 0.50 0.00 X 0 0 0 ILENE MARGOLIN BOARD MEMBER 0.50 0.00 X 0 0 0 EDWARD R MATTHEWS CEO 35.00 0.10 X 358694 0 87150 RAJESH SHAH CFO 35.00 0.10 X 185741 0 25279 JAMES E BROWN CIO 35.00 0.00 X 164461 0 29138 LINDA LAUL COO 35.00 0.00 X 219910 0 49794 CELIA SOLOMITA CAO 35.00 0.10 X 157963 0 21261 RAJ CAPOOR PHYSICIAN 35.00 0.00 X 148784 0 13973 VINCENT SIASOCO MEDICAL DIRECTOR 35.00 0.00 X 164626 0 28735 SHEILA L LENNON SVP, MARKETING & FUND DEVELOPMENT 35.00 0.00 X 149137 0 27825 MARIETTE MCBRIDE ASSISTANT EXEC DIR FOR ADULT SERVICES 35.00 0.00 X 133274 0 18322 MARGARET GOULD DIRECTOR OF SPECIAL PROJECTS 35.00 0.00 X 121206 0 0 1803796 0 301477 18 0 1 0 INTERAGENCY TRANSPORTATION SOLUTION 150 WEST 30TH STREET NEW YORK NY 10001 TRANSPORTATION SERVICES 5916589 MULTILINGUAL THERAPY 8801 19TH AVENUE BROOKLYN NY 11214 CONTRACT CLINICIAN AGENCY 1882759 MILLENNIUM REHAB SERVICES 1302 KINGS HIGHWAY BROOKLYN NY 11229 CONTRACT CLINICIAN AGENCY 1501243 PROMED PERSONNEL SERVICES 18 EAST 41ST STREET 14TH FLOOR NEW YORK NY 10017 CONTRACT CLINICIAN AGENCY 1443340 THE EXECUSEARCH GROUP 675 THIRD AVENUE NEW YORK NY 10017 CONTRACT CLINICIAN AGENCY 867160 13 409140 2427433 1294563 4131136 FEES FOR SERVICES 623990 96982036 96982036 96982036 378074 378074 337076 409140 337076 0 1430 0 1430 1430 MISCELLANEOUS 900099 164250 164250 164250 101656926 96982036 0 543754 1362371 282458 1079913 48946812 45928498 2809127 209187 2310533 2152637 140161 17735 11481116 10871224 573964 35928 3723581 3453136 255938 14507 473682 26413 443406 3863 314911 314911 110762 110762 10036208 9206949 819881 9378 836972 523442 305323 8207 13760853 6126805 7614485 19563 6472811 6469221 3590 372151 280601 91184 366 767148 582136 173894 11118 93000 93000 2894583 2735590 155746 3247 1187380 1131951 54319 1110 OPERATING SUPPLIES 1010623 1009947 676 HOUSEHOLD SUPPLIES 992734 992734 FOOD 760120 760120 MEDICAL SUPPLIES 587393 587349 42 2 759442 523938 206254 29250 109255186 93645149 15246576 363461 2852421 11089060 6150670 9853499 10884253 1522916 2193532 77470183 44449462 27084389 33020721 12536285 14392783 2000 2000 1700925 2253240 66641495 68897199 24773633 22194520 3029871 1532021 13467177 12723787 1179325 2253149 8144375 16432768 50594381 55136245 X 15208132 12925327 838982 835627 16047114 13760954 66641495 68897199 X -7598260 1622516 3689584 X 0 1 X 1 0 X 4211028 3695706 3970882 3826655 4132566 19836837 4211028 3695706 3970882 3826655 4132566 19836837 19836837 286783 287420 322513 380472 378074 1655262 219095 143220 196431 656464 164250 1379460 22871559 492522103 0.86730 0.86320 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2009 AMOUNT: $ 219,095. 2010 AMOUNT: $ 143,220. 2011 AMOUNT: $ 196,431. 2013 AMOUNT: $ 164,250. WRITE OFF OF VENDOR LIABILITIES FROM PRIOR YEARS - 2012 AMOUNT: $ 656,464. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4465206 4465206 36851148 23350937 13500211 9515172 4708093 4807079 20433252 16390432 4042820 6205405 6205405 33020721 REFUNDABLE ADVANCES 8436481 OTHER LIABILITIES 482661 DEFERRED RENT 7513626 16432768 X 104377000 1622516 1097558 2720074 101656926 0 101656926 110284000 1028814 1028814 109255186 0 109255186 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISIONS OF "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES". ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES 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. THE ORGANIZATION IS NO LONGER SUBJECT TO THE UNITED STATES FEDERAL, STATE, AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE FISCAL YEAR ENDED BEFORE JUNE 30, 2011. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2014, AND DOES NOT BELIEVE THEY HAVE ANY UNCERTAIN TAX POSITIONS THAT WOULD QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE PERTAINING TO AFFILIATES 1,097,558. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES PERTAINING TO AFFILIATES 1,028,814. WOMEN WHO CARE 509419 299760 209659 209659 TONY DARROW GOLF 198790 83554 115236 115236 1 38007 25826 12181 12181 746216 409140 337076 337076 337076 0 X X X X X X 0 1 0 0 0 0 0 0 0 EDWARD R MATTHEWS CEO 358694 0 0 0 0 0 76000 0 11150 0 445844 0 0 0 RAJESH SHAH CFO 185741 0 0 0 0 0 23500 0 1779 0 211020 0 0 0 JAMES E BROWN CIO 164461 0 0 0 0 0 15736 0 13402 0 193599 0 0 0 LINDA LAUL COO 219910 0 0 0 0 0 38735 0 11059 0 269704 0 0 0 CELIA SOLOMITA CAO 157963 0 0 0 0 0 19587 0 1674 0 179224 0 0 0 RAJ CAPOOR PHYSICIAN 148784 0 0 0 0 0 7500 0 6473 0 162757 0 0 0 VINCENT SIASOCO MEDICAL DIRECTOR 164626 0 0 0 0 0 8014 0 20721 0 193361 0 0 0 SHEILA L LENNON SVP, MARKETING & FUND DEVELOPMENT 149137 0 0 0 0 0 18750 0 9075 0 176962 0 0 0 MARIETTE MCBRIDE ASSISTANT EXEC DIR FOR ADULT SERVICE 133274 0 0 0 0 0 16934 0 1388 0 151596 0 0 0 PART I, LINE 3 THE CEO HAS A WRITTEN EMPLOYMENT AGREEMENT 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 A COMPENSATION SURVEY FOR THE CEO POSITION BASED UPON THE COMPENSATION AND FRINGE BENEFITS REPORTED ON THE 990 TAX RETURNS FOR COMPARABLE AGENCIES IN THE INDUSTRY. THE RESULTS OF THE COMPENSATION ANALYSIS ARE PRESENTED TO THE COMPENSATION COMMITTEE AND THE BOARD OF DIRECTORS, WHO REVIEW THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND ENSURE COMPLIANCE WITH THE DUE DILIGENCE GUIDELINES 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 CONTRIBUTION OF $7,500. THIS AMOUNT REPRESENTS A CONTRIBUTION MADE ON BEHALF OF THE CEO TO A SUPPLEMENTAL RETIREMENT PLAN, OR "SERP". A BUILD NYC RESOURCE CORPORATION 2013-04-24 5995000 REFINANCE 1996 DASNY BONDS 0 0 0 A 5995000 145313 5849687 2013 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 PART I, LINE 19 THE AMOUNT REPRESENTS AN EXPENSE FOR THE YEAR ENDED JUNE 30, 2014 WHICH RELATED TO THE STRAIGHT-LINING OF RENTAL COMMITMENT FOR UNOCCUPIED SPACE. FORM 990, PART VI, SECTION A, LINE 2 FAMILY RELATIONSHIPS BETWEEN BOARD MEMEBERS CONSISTED OF THE FOLLOWING: SCOTT RUTSKY - BOARD MEMBER IS THE SON OF ALBERT RUTSKY - BOARD MEMBER. JAY SILVER - BOARD MEMBER IS THE SON-IN-LAW OF ALBERT RUTSKY - BOARD MEMBER. KENNETH AUERBACH - BOARD MEMBER IS THE FATHER OF PETER AUERBACH - BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO THE FILING OF THE FORM 990, IT IS REVIEWED AND APPROVED BY THE CHAIR OF THE AUDIT COMMITTEE. THE FORM 990 IS THEN DISTRIBUTED TO EACH OF THE BOARD MEMBERS BEFORE THE FORM 990 IS FILED WITH IRS. FORM 990, PART VI, SECTION B, LINE 12C THE AGENCY'S CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY WITH THE EXECUTIVE STAFF AND THE BOARD OF DIRECTORS WHO ARE REQUIRED TO ACKNOWLEDGE RECEIPT OF THE POLICY AND TO COMPLETE A QUESTIONNAIRE ANNUALLY DISCLOSING ANY POTENTIAL CONFLICTS OF INTEREST. MANAGEMENT STAFF WHO HAVE DECISION-MAKING AUTHORITY WITH RESPECT TO THE USE OF AGENCY FUNDS OR OTHER RESOURCES RECEIVE TRAINING ANNUALLY ON THE AGENCY'S CONFLICT OF INTEREST POLICY AND ARE ALSO REQUIRED TO COMPLETE A DISCLOSURE QUESTIONNAIRE ANNUALLY. AT THE TIME OF HIRE, ALL STAFF ARE REQUIRED TO ACKNOWLEDGE RECEIPT OF THE AGENCY'S CODE OF ETHICS WHICH INCLUDES REFERENCE TO POTENTIAL CONFLICTS OF INTEREST. ALL NEW STAFF IS REQUIRED TO PARTICIPATE IN TRAINING THAT INCLUDES AN EXPLANATION OF SPECIFIC EXAMPLES OF POTENTIAL CONFLICTS OF INTEREST THAT MAY OCCUR IN THE COURSE OF THEIR WORK WITH OTHER STAFF, CONSUMERS, FAMILY MEMBERS OR VENDORS OR OTHER SERVICE PROVIDERS. 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: CEO, CFO, COO, AND ASSISTANT EXECUTIVE DIRECTOR. THE COMPENSATION ANALYSIS INCLUDES COMPENSATION SURVEYS FOR EACH POSITION BASED UPON THE COMPENSATION AND FRINGE BENEFITS REPORTED ON 990 TAX RETURNS FOR COMPARABLE AGENCIES IN THE INDUSTRY. THE RESULTS OF THIS COMPENSATION ANALYSIS ARE PRESENTED TO THE COMPENSATION COMMITTEE AND THE BOARD OF DIRECTORS, WHO REVIEW THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND ENSURE COMPLIANCE WITH THE DUE DILIGENCE GUIDELINES 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 DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: FASB 158 EFFECT 3,689,584. UCP HOUSING DEVELOPMENT FUND CORP INC 80 MAIDEN LANE 8TH FLOOR NEW YORK NY 10038 133004772 DEVELOP & MAINTAIN APT. BLDG. MOSTLY FOR PEOPLE WITH CEREBRAL PALSY NY 501(C)3 LINE 9 N/A 0 UCP OF NYC COMMUNITY OF MENTAL RETARDATION SERVICES INC 80 MAIDEN LANE 8TH FLOOR NEW YORK NY 10038 237270415 MAINTAINS BUILDING WHERE SERVICES ARE PROVIDED NY 501(C)3 LINE 11 N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 UCP HOUSING DEVELOPMENT FUND CORP INC Q 39447 FMV UCP OF NYC COMMUNITY OF MENTAL RETARDATION SERVICES INC K 360000 FMV