2014-05-15T12:52:59-05:00 2013-12-31 420714325 MCGLADREY LLP 1185 AVENUE OF THE AMERICAS NEW YORK NY 100362602 990 2013-01-01 571136147 NEW YORK COLLABORATES FOR AUTISM NEWY 2127593775 3 EAST 54TH STREET 5TH FLOOR NEW YORK NY 10022 ILENE LAINER EXECUTIVE DIRECTOR 2127593775 2014-05-15 1 MARTIN GREIF P00029738 2123721000 2013 2015-11-30 17:44:51Z X ILENE LAINER 3 EAST 54TH STREET 5TH FLOOR NEW YORK NY 10022 2478871 0 X WWW.NYC4A.ORG X 2002 NY THE MISSION OF NYCA ("NEW YORK COLLABORATES FOR AUTISM, INC.") IS TO SUPPORT THE DEVELOPMENT OF COMPREHENSIVE, EVIDENCE-BASED EDUCATIONAL SERVICES, HEALTH AND COMMUNITY-BASED RESOURCES THAT SUPPORT INDIVIDUALS LIVING WITH ASD AND TO COORDINATE AND FACILITATE ONGOING RESEARCH INTO ASD. 25 24 6 25 0 0 4245133 2478721 0 0 11413 150 -68374 0 4188172 2478871 299564 2541891 0 0 543410 617066 62500 0 164328 356661 383813 1262135 3542770 2926037 -1063899 5856350 4877378 2218114 2303041 3638236 2574337 X THE MISSION OF NYCA ("NEW YORK COLLABORATES FOR AUTISM, INC.") IS TO SUPPORT THE DEVELOPMENT OF COMPREHENSIVE, EVIDENCE-BASED EDUCATIONAL SERVICES, HEALTH AND COMMUNITY-BASED RESOURCES THAT SUPPORT INDIVIDUALS LIVING WITH ASD AND TO COORDINATE AND FACILITATE ONGOING RESEARCH AND DEVELOPMENT OF SERVICES FOR PEOPLE LIVING WITH ASD. 0 0 3109074 2541891 PROVIDED GRANTS TO ORGANIZATIONS THAT COVER A BROAD SPECTRUM OF AUTISM SERVICES LOCATED THROUGHOUT THE COUNTRY. 3109074 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 18 0 1 6 1 0 0 0 0 0 1 1 0 0 0 0 X 25 24 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 0 0 NY AK AL AR AZ CA CO CT FL GA HI IL KS KY MA MD ME MI MS MN NC ND NJ NH NM OH OK OR PA RI SC TN UT VA WA WI WV X ILENE LAINER 2127593775 3 EAST 54TH STREET 5TH FLOOR NEW YORK NY 10022 X LAURA SLATKIN PRESIDENT 2.50 X X 0 0 0 STEVEN J KANTOR TREASURER 2.00 X X 0 0 0 DOUGLAS P WARNER SECRETARY 2.50 X X 0 0 0 PATRICIA CAYNE PHD BOARD MEMBER 1.00 X 0 0 0 KAREN SIFF EXKORN BOARD MEMBER 1.00 X 0 0 0 MICHAEL A FREEDMAN BOARD MEMBER 1.00 X 0 0 0 OPHELIA RUDIN BOARD MEMBER 1.00 X 0 0 0 WILLIAM RUDIN BOARD MEMBER 1.00 X 0 0 0 HARRY SLATKIN BOARD MEMBER 1.00 X 0 0 0 MICHELLE SMIGEL BOARD MEMBER 2.50 X 0 0 0 SUZANNE WRIGHT BOARD MEMBER 1.00 X 0 0 0 YIE-HSIN HUNG BOARD MEMBER 1.00 X 0 0 0 DEEDA MCCORMICK BLAIR BOARD MEMBER 1.00 X 0 0 0 ARLENE MAIDMAN BOARD MEMBER 1.00 X 0 0 0 CAROL EISENBERG BOARD MEMBER 1.00 X 0 0 0 HARVEY EISENBERG BOARD MEMBER 2.00 X 0 0 0 RICK GOLDSMITH BOARD MEMBER 1.00 X 0 0 0 ESTHER FEIN BOARD MEMBER 1.50 X 0 0 0 DOUG HERZOG BOARD MEMBER 1.00 X 0 0 0 DAVID REMNICK BOARD MEMBER 1.00 X 0 0 0 ILENE F LAINER EXECUTIVE DIRECTOR 42.00 X X 281513 0 3702 TINA BROWN RESIGNED JUNE 2013 BOARD MEMBER 1.00 X 0 0 0 ROBERT SMIGEL BOARD MEMBER 1.00 X 0 0 0 BELLANCA RUTTER SMIGEL BOARD MEMBER 1.00 X 0 0 0 JOHN STEWART BOARD MEMBER 1.00 X 0 0 0 TRACY STEWART BOARD MEMBER 1.00 X 0 0 0 GILLEAN EAGAN DIR OF SEPECIAL PROJECTS 40.00 X 122935 0 7584 404448 0 11286 2 0 1 0 0 1453303 1025418 112500 2478721 150 150 0 1453303 0 0 2478871 0 0 150 2541891 2541891 285216 170911 73893 40412 277446 166255 71880 39311 19772 11851 5122 2799 34632 20755 8973 4904 5942 5942 30897 30897 110682 53719 23800 33163 3584 3584 41279 19507 3755 18017 15640 9372 4052 2216 24750 14831 6412 3507 41868 24214 5605 12049 4242 2542 1099 601 11072 6635 2868 1569 PROGRAM SERVICES 46910 46910 CATERER, MUSIC AND FACI 13515 6997 6518 DUES AND SUBSCRIPTIONS 12473 183 12290 PAYROLL PROCESSING FEES 4343 2603 1125 615 16616 9898 1553 5165 3542770 3109074 269368 164328 4301107 2092852 527039 839389 1008591 1920930 7334 8583 28171 12547 12279 15624 5856350 4877378 34525 22561 2183589 2280480 2218114 2303041 X 2856609 1446469 781627 1127868 3638236 2574337 5856350 4877378 -1063899 0 X 0 1 X 1 0 X 389594 2243538 1048438 4245133 2591221 10517924 389594 2243538 1048438 4245133 2591221 10517924 909694 9608230 8309 596 3471 754 150 13280 2976429 2976429 13507633 0.71130 0.67030 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SPECIAL EVENT REVENUE RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28171 12547 15624 15624 X 2616685 137814 137814 2478871 0 2478871 3680584 137814 137814 3542770 0 3542770 PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT NYCA IS A PUBLICLY SUPPORTED ORGANIZATION AS DEFINED IN SECTION 509(A)(1) OF THE INTERNAL REVENUE CODE (THE "CODE") AND, AS SUCH, IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. NYCA IS SUBJECT TO TAXES ON UNRELATED BUSINESS INCOME, IF ANY. FOR THE YEAR ENDED DECEMBER 31, 2013, NYCA DID NOT OWE ANY UBIT. WINTER BALL 1453303 1453303 1453303 1453303 SCHEDULE G, PART II: THE ORGANIZATION HELD A JOINT SPECIAL EVENT WITH AUTISM SPEAKS, A 501 C (3) CHARITY. AUTISM SPEAKS THEN DISTRIBUTED TO US OUR PORTION OF THE NET PROCEEDS OF THE EVENT. 1 ALPINE LEARNING GROUP 777 PARAMUS ROAD PARAMUS NJ 07652 222887044 501 (C)(3) 100000 DEVELOP ALPINE WORKS, A WEB BASED APPLICATION TO MATCH INDIVIDUALS WITH PROSPECTIVE EMPLOYERS ARC OF WESTCHESTER 265 SAW MILL RIVER ROAD HAWTHORNE NY 10532 134223851 501 (C)(3) 50000 SUPPORT PROJECT SEARCH AUTISM SPEAKS 1 EAST 33RD ST 4TH FL NEW YORK NY 10016 222329938 501 (C)(3) 350000 SUSTAIN EXISTING PROGRAMS BERGEN COUNTY JCC 605 PASCACK ROAD TOWNSHIP OF WASHINGTON NJ 07676 221487394 501 (C)(3) 8500 IMPLEMENT NEW TRANSITION PROGRAM CALLED ADAPTATION. CEIPEA 28 WEST 44TH ST NEW YORK NY 100366600 134113613 501 (C)(3) 25000 SUSTAIN EXISTING PROGRAMS CHALLENGE INDUSTRIES 950 DANBY ROAD SUITE 179 ITHACA NY 14850 160956917 501 (C)(3) 5000 JOB INTERNSHIPS AND PAID WORK EXPERIENCE CHAPEL HAVEN 1040 WALLEY AVENUE WESTVILLE CT 06515 060925031 501 (C)(3) 20000 SUMMER COLLEGE PREP PROGRAM CINCINNATTI CHILDRENS HOSPITAL 3333 BURNETT AVENUE ML 7030 CINCINNATI OH 45229 310833936 501 (C)(3) 20000 PROJECT SEARCH COMMUNITY LIVING ORGANIZATION (CLO) 1919 DELAWARE ST LAWRENCE KS 66046 480896520 501 (C)(3) 250000 CONTINUE DEVELOPMENT OF THE HOME LINK/VIRTUAL VILLAGE MODEL ELIJA FOUNDATION 100 PERIWINKLE ROAD LEVITTOWN NY 11756 205296438 501 (C)(3) 175000 1 ON 1 INTENSIVE THERAPY EPIC 238 FAIRVIEW AVENUE PARAMUS NJ 07652 223486840 501 (C)(3) 5000 RENOVATION OF A BATHROOM IN THE MULTI-PURPOSE OFFICE USED IN TRAINING FOR INDEPENDENT WORK FECA INC PO BOX 813 MT KISCO NY 10549 133792348 501 (C)(3) 10000 SUPPORTED EMPLOYMENT/DAY HABILITATION PROGRAM GARDEN ACADEMY 276 PARKER AVENUE MAPLEWOOD NJ 07040 200462154 501 (C)(3) 20000 FUNCTIONAL LIVING: SKILL BUILDING FOR INDEPENDENCE HAVE DREAMS 515 BUSSE HIGHWAY PARK RIDGE IL 60068 364078008 501 (C)(3) 65000 PROJECT SEARCH HUNTER COLLEGE FOUNDATION 695 PARK AVENUE EAST 1313 NEW YORK NY 10065 133598671 501 (C)(3) 167000 PREPARE STUDENTS TO TEACH INDIVIDUALS WITH ASD AND TO EXPAND TRAINING ON ADULT INTERVENTIONS IEA 381 MADISON AVENUE NEW MILFORD NJ 07646 223391706 501 (C)(3) 7500 SUPPORT FOR EDUCATIONAL AND ADULT PROGRAMS JCC OF MANHATTAN 334 AMSTERDAM AVENUE AT 76TH ST NEW YORK NY 10023 133490745 501 (C)(3) 35000 BOOST! PROGRAM SUPPORT LEARNING SPRING SCHOOL 254 WEST 29TH ST 4TH FLOOR NEW YORK NY 100115290 010603628 501 (C)(3) 25000 INTEGRATE STUDENTS WITH THEIR TYPICALLY DEVELOPING PEERS MCV FOUNDATION VIRGINIA COMMONWEALTH PO BOX 980234 RICHMOND VA 232980234 546053660 501 (C)(3) 5000 PROJECT SEARCH NEW ENGLAND CENTER FOR CHILDREN 33 TURNPIKE ROAD SOUTHBOROUGH MA 017722108 042708762 501 (C)(3) 400000 DEVELOPMENT AND EXPANSION OF THE ACE PROJECT NEW YORK CHILD LEARNING INSTITUTE 123-14 14TH AVENUE COLLEGE POINT NY 11356 131968035 501 (C)(3) 150000 SELF ADVOCACY TRAINING, COMMUNITRY INTEGRATION, WORK READINESS, JOB PLACEMENT NYCA CHARTER SCHOOL 433 EAST 100TH ST AT PS 50 NEW YORK NY 10029 352255995 501 (C)(3) 15000 NEW ADAPTIVE PHYSICAL EDUCATION PROGRAM ORGANIZATION FOR AUTISM RESEARCH 2000 NORTH 14TH STREET SUITE 710 ARLINGTON VA 22201 542062167 501 (C)(3) 5000 DEVELOP KIT FOR KIDS PEER EDUCATION MATERIALS PRINCETON CHILD DEVELOPMENT INSTITUTE 300 COLD SOIL ROAD PRINCETON NJ 08540 221912964 501 (C)(3) 2500 SUPPORT OF ADULT LIFE SKILLS PROGRAM (ALSP) SARRC 300 NORTH 18TH ST PHOENIX AR 85006 311496646 501 (C)(3) 20000 GARDEN WORKS, AN ENTREPRENEURIAL PROGRAM IN DEVELOPING AND SUSTAINING REVENUE PRODUCING GARDEN. SPECTRUM DESIGNS FOUNDATION 416 MAIN STREET PORT WASHINGTON NY 11050 275020830 501 (C)(3) 7500 CONTINUATION AND EXPANSION OF THE LEARNER JOURNEY TOWARD PRODUCTING REAL LIFE WORK EXPERIENCE THE AUTISM FOUNDATION OF GEORGIA 1551 SHOUP COURT DECATUR GA 30033 581626622 501 (C)(3) 24000 AUTISM SKILLS FOR LIFE CHAPTER REPLICATION AND TRAINING PACKAGE THE CHILDREN'S INSTITUTE ONE SUNSET AVENUE VERONA NJ 070445118 221500529 501 (C)(3) 25000 THE CENTER FOR INDEPENDENCE, TO DEVELOP SKILLS FOR INDEPENDENCE THE HELP GROUP 13130 BURBANK BLVD SHERMAN OAKS CA 91401 952226790 501 (C)(3) 50000 DEVELOP LIVE ADVANCE LA, A TRANSITIONAL LIVING PROGRAM THEATER DEVELOPMENT FUND 520 EIGHTH AVE SUITE 801 NEW YORK NY 100186507 134043424 501 (C)(3) 7500 CONTINUE AUTISM THEATER INITIATIVE (ATI) PROVIDING FREE TICKETS TO FAMILIES TO SEE A BROADWAY SHOW TOGETHER NY PRESBYTERIAN CADB 21 BLOOMINGDALE ROAD WHITE PLAINS NY 10605 133160356 501 (C)(3) 344891 PROJECT SEARCH UCSB FOUNDATION UNIVERSITY OF CALIFORNIA SANTA BARBARA DEPARTMENT OF EDUCATION SANTA BARBARA CA 931069490 956006145 501 (C)(3) 20000 FOCUS ON INDIVIDUALS WITH AUTISM TANSITIONING INTO THE WORK FORCE. JULIE & MICHAEL TRACY FAMILY FOUNDATION PO BOX 2579 GLENVIEW IL 60026 371667452 501 (C)(3) 15000 PROVIDE TRAINING FOR ADULTS WITH AUTISM IN AN URBAN FARMING INITIATIVE BANDING TOGETHER 7840 MISSION CENTRE COURT SUITE 205 205 SAN DIEGO CA 92108 364644986 501 (C)(3) 8000 TO SUPPORT 24 ONE HOUR JAM SESSIONS TO PROMOTE SOCIALIZATION, EMOTIONAL EXPRESSION AND COMMUNICATION IN INDIVIDUALS WITH AUTISM. CONNECTICUT CENTER FOR CHILD DEVELOPMENT 95 WOLF HARBOR ROAD MILFORD CT 06461 061430015 501 (C)(3) 10000 SUPPORT EXISTING ADULT SERVICES PROGRAM OR ALASKA SATELITE SCHOOL AGE PROGRAM. KEEN GREATER DC PO BOX 341590 BETHESDA MD 20827 421657976 501 (C)(3) 10000 SUPPORT FREE OF CHARGE SPORTS ANS RECREATIONAL PROGRAMS FOR CHILDREN AND YOUNG ADULTS WITH DISABILITIES. THE HOMESTEAD 1625 ADVENTURELAND DRIVE SUITE B ALTOONA IA 50009 421377412 501 (C)(3) 15000 SUPPORT THE OPENING OF A NEW CLINIC OF THE CHILDREN'S AUTISM PROJECT WHICH PROMOTES THE USE OF ABA THERAPY IN CEDAR RAPIDS, IOWA. EXCEPTIONAL MINDS 13400 RIVERSIDE DRIVE SUITE 211 SHERMAN OAKS CA 91423 800392843 501 (C)(3) 10000 TO HELP YOUNG ADULTS WITH ASD LEARN SKILLS IN MULTI-MEDIA, COMPUTER ANIMATION AND POST PRODUCTION IN ORDER TO GAIN PAYING EMPLOYMENT. MERCY FOUNDATION 1000 MINERAL POINT AVENUE PO BOX 5003 JANESVILLE WI 53547 237275336 501 (C)(3) 8000 TO HELP CHILDREN AND FAMILIES RECEIVE SERVICES THEY NEED AND DESERVE THROUGH A FUNDING ASSISTANCE PROGRAM AND SCHOLARSHIPS TO HELP PAY FOR SENSORY EQUIPMENT, SOCIAL SKILLS CLASSES AND IN-HOME TREATMENT. THE COUNCIL ON AUTISM SERVICES BINGHAMTON UNIVERSITY PO BOX 6000 BINGHAMTON NY 13902 141368361 501 (C)(3) 9000 TO SUPPORT THE "LEADERSHIP ACADEMY" PORTION OF ANNUAL CONFERENCE FOR LEADERS IN THE AUTISM COMMUNITY RIVERVIEW SCHOOL 551 ROUTE 6A EAST SANDWICH MA 02537 042240919 501 (C)(3) 25000 IMPLEMENTAION OF SOCIAL THINKING INITIATIVE ADD 261 OLD YORK ROAD SUITE A-50 JENKINTOWN PA 19046 231979460 501 (C)(3) 7500 SUPPORT PROGRAM TO DEVELOP A NETWORK OF FRIENDSHIPS AND SOCIAL INTERACTIONS WHICH ENRICH LIVES AND FOSTER INDEPENDENCE. OUR PLACE OF NEW TRIER TOWNSHIP 370 CHESTNUT STREET WINNETKA IL 60093 113838696 501 (C)(3) 10000 TO EXPAND THE OUR PLACE VOCATIONAL PROGRAM TO PROVIDE MEANINGFUL AND CUSTOMIZED WORK AND PAID EMPLOYMENT OPPRTUNIES FOR PERSONSWITH ASD. 43 0 PART I, LINE 2: -NYCA MAKES SITE VISITS TO POTENTIAL GRANTEES IN ADVANCE OF ISSUING THE GRANT TO ENSURE THAT THEY DELIVER SERVICES TO PEOPLE WITH AUTISM. -NYCA MAKES SITE VISITS TO ACTUAL GRANTEES AFTER THE GRANTS ARE AWARDED TO ENSURE THAT THEY DELIVER SERVICES TO PEOPLE WITH AUTISM. -NYCA REQUESTS A LETTER FROM GRANTEES ADVISING OF THE SERVICES THEY HAVE PROVIDED DURING THE PERIOD OF THE GRANT. -NYCA DOES RESEARCH TO DETERMINE THE NATURE OF SERVICES POTENTIAL OR ACTUAL GRANTEES PROVIDE TO DETERMINE IF THEIR MISSION/PURPOSE INCLUDES PEOPLE WITH AUTISM. X X 0 0 0 0 0 0 0 1 0 ILENE F LAINER EXECUTIVE DIRECTOR 251513 0 30000 0 0 0 0 0 3702 0 285215 0 0 0 PART I, LINE 7 THE FOLLOWING INDIVIDUALS RECEIVED NON-FIXED PAYMENTS IN THE FORM OF BONUS WHICH WAS APPROVED BY THE BOARD OF DIRECTORS: ILENE LAINER, EXECUTIVE DIRECTOR - $30,000 GILLIAN EAGAN, DIRECTOR OF SPECIAL PROJECTS - $10,000 X 1 112500 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 LAURA SLATKIN, PRESIDENT AND HARRY SLATKIN, BOARD MEMBER SHARE FAMILY RELATIONSHIP. ILENE LAINER, EXECUTIVE DIRECTOR AND STEVEN KANTOR, TREASURER SHARE FAMILY RELATIONSHIP. OPHELIA RUDIN, BOARD MEMBER AND WILLIAM RUDIN, BOARD MEMBER SHARE FAMILY RELATIONSHIP. CAROL EISENBERG, BOARD MEMBER AND HARVEY EISENBERG, BOARD MEMBER SHARE FAMILY RELATIONSHIP. ESTHER FEIN, BOARD MEMBER AND DAVID REMNICK, BOARD MEMBER SHARE FAMILY RELATIONSHIP. MICHELLE SMIGEL, BOARD MEMBER AND ROBERT SMIGEL, BOARD MEMBER SHARE FAMILY RELATIONSHIP. ROBERT SMIGEL, BOARD MEMBER AND BELLANCA RUTTER SMIGEL, BOARD MEMBER SHARE FAMILY RELATIONSHIP. JOHN STEWART, BOARD MEMBER AND TRACEY STEWART, BOARD MEMBER SHARE FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND AVAILABLE TO THE BOARD MEMBERS UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C NYCA HAS A WRITTEN POLICY REGARDING CONFLICTS OF INTEREST WHICH APPLIES TO ALL DIRECTORS AND OFFICERS OF NYCA. DIRECTORS AND OFFICERS ARE ANNUALLY ASKED TO CONFIRM COMPLIANCE WITH THE POLICY. IF THE EXECUTIVE DIRECTOR OR PRESIDENT OF NYCA BECOME AWARE OF ANY FACTS SUGGESTING THAT A CONFLICT OF INTEREST EXISTS THEY ARE REQUIRED TO NOTIFY THE MEMBERS OF THE BOARD OF SUCH CONFLICT AND THE BOARD, UPON THE ADVICE OF LEGAL COUNSEL, WILL DETERMINE WHETHER SUCH CONFLICT EXISTS AND WHAT ACTIONS, IF ANY, TO TAKE IN REGARD TO SUCH CONFLICT. ANY DIRECTOR DETERMINED TO HAVE A CONFLICT OF INTEREST ON A MATTER PRESENTED TO THE BOARD WILL NOT PARTICIPATE IN ANY DISCUSSIONS OR DELIBERATIONS REGARDING THE SUBJECT MATTER WHERE A CONFLICT OF INTEREST EXISTS AND WILL NOT BE ENTITLED TO VOTE ON SUCH MATTER. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THE COMMITTEE IS COMPRISED OF INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE CONDUCTS AN ANNUAL REVIEW, INCLUDING COMPENSATION REVIEW. THE EXECUTIVE COMMITTEE REVIEWS FORMS 990 OF OTHER SIMILAR ORGANIZATIONS TO COMPARE QUALIFIED PERSONS IN SIMILARLY SITUATED POSITIONS. THESE DISCUSSIONS ARE DOCUMENTED IN THE EXECUTIVE COMMITTEE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A: THE ORGANIZATION, IN A FULL TRANSPARENCY POSTURE TO REPORTING, IS REPORTING ALL BENEFITS IN FULL IN PART VII, COLUMN F AND NOT APPLYING THE $10,000 PER ITEM EXCEPTION FOR CERTAIN BENEFITS.