2014-05-22T08:51:53-05:00 2011-12-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 125 BAYLIS ROAD MELVILLE NY 117473823 990 2011-01-01 116042250 ADULTS AND CHILDREN WITH LEARNING AND DEVELOPMENTAL DISABILITIES INC ADUL 5168220028 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 AARON LIEBOWITZ 5168220028 2014-05-20 1 PATRICK YU CPA PARTNER P00675982 6317527400 2011 2016-03-07 17:11:31Z X AARON LIEBOWITZ 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 64926643 0 X WWW.ACLD.ORG X 1957 NY SEE SCHEDULE O 13 13 1329 0 0 0 1049421 2036060 62413323 62498235 58542 53367 121093 211032 63642379 64798694 0 0 0 0 45189825 46774127 0 0 409975 15855884 15576686 61045709 62350813 2596670 2447881 50935027 64053062 33155944 43823431 17779083 20229631 X THE MISSION OF ACLD IS TO SUPPORT THE PURSUIT OF AN ENVIABLE LIFE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES: - WE WILL ASSIST INDIVIDUALS TO MAKE MEANINGFUL CHOICES, DEVELOP SIGNIFICANT RELATIONSHIPS, AND HAVE PRODUCTIVE, HEALTHY, AND ENJOYABLE LIVES. - WE WILL COMMUNICATE AND PARTNER WITH FAMILIES TO ENSURE THE INDIVIDUALS WE SUPPORT ARE ALWAYS THE CENTRAL FOCUS. - WE WILL PROVIDE AN ORGANIZATIONAL CULTURE WHICH SUPPORTS PROFESSIONAL DEVELOPMENT AND A COMMITMENT TO THE ACHIEVEMENT OF INDIVIDUAL DREAMS. - WE WILL CREATE COLLABORATIVE AND SUPPORTIVE RELATIONSHIPS WITH COMMUNITY PARTNERS THAT PROMOTE EXCELLENCE. 0 0 26330169 29743608 RESIDENTIAL SERVICES: ACLD OPERATES 28 COMMUNITY-BASED RESIDENCES AND 37 APARTMENT SITES IN NASSAU AND SUFFOLK COUNTIES, SERVING NEARLY 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. IN ADDITION, WE PROVIDE AT-HOME COMMUNITY HABILITATION SERVICES TO 62 INDIVIDUALS. 14272467 15974825 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, 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. 7711282 7746893 EDUCATION SERVICES: ACLD'S EARLY CHILDHOOD PROGRAM AT THE KRAMER LEARNING CENTER IN BAY SHORE PROVIDED DIAGNOSTIC, EDUCATIONAL AND THERAPEUTIC SERVICES FOR MORE THAN 275 CHILDREN FROM 3-5 YEARS OLD. 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. IN ADDITION, WE OPERATE AN AFTER-SCHOOL THERAPEUTIC RECREATION PROGRAM FOR 55 CHILDREN AGES 6-18 TO IMPROVE THEIR ABILITY TO SOCIALIZE AND RECREATE WITH THEIR PEERS. MANY OF THESE CHILDREN HAVE AUTISM SPECTRUM DISORDERS THAT PROVIDE SPECIFIC BARRIERS TO SOCIALIZATION. 4314732 3854873 HEALTH SERVICES: THE HEALTH SERVICES CENTER PROVIDES HIGH-QUALITY MEDICAL, DENTAL AND BEHAVIORAL HEALTH SERVICES TO MORE THAN 1,700 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. 3639433 3695060 SERVICE COORDINATION, FAMILY SUPPORT: 588 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 100 EMPLOYERS AND MAINTAIN OVER 200 INDIVIDUALS IN COMPETITIVE EMPLOYMENT. 167244 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. 8121409 7549933 56435327 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 1 0 0 0 0 0 0 0 0 0 1 78 0 1 1329 1 0 0 0 0 0 1 1 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X SUSAN SHA CFAO 5168220028 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 JOSEPH J ORTEGO 1.00 X X 0 0 0 RICHARD BREUNINGER 1.00 X X 0 0 0 GREGORY M LICALZI 1.00 X X 0 0 0 JOHN J GENOVA 1.00 X X 0 0 0 ELLEN ALEXANDER 1.00 X 0 0 0 MEGAN CONCANNON 1.00 X 0 0 0 DR RICHARD DIBBLE 1.00 X 0 0 0 DR ANNE EMMERSON 1.00 X 0 0 0 ERNEST GONZALEZ 1.00 X 0 0 0 MERYL JACKELOW 1.00 X 0 0 0 DONALD MITZNER 1.00 X 0 0 0 DORIS SHAW 1.00 X 0 0 0 ELLEN SPIEGEL 1.00 X 0 0 0 AARON LIEBOWITZ 35.00 X 381449 0 160962 SUSAN SHA 35.00 X 240268 0 47106 IRA ZIMMERMAN 35.00 X 173241 0 13054 RICHARD WIRTH 35.00 X 167791 0 34820 RICHARD J KESSLER 35.00 X 288803 0 29582 RONALD SCHENENDORF 32.00 X 200818 0 25950 KIM E ANSTEY 35.00 X 135006 0 34413 JOHN ANGELONE 35.00 X 132741 0 32664 COLLEEN ANN CRISPINO 35.00 X 120776 0 27735 1840893 0 406286 22 0 1 0 INTEGRATED THERAPEUTIC SOLUTIONS PO BOX 1264 CENTER MORICHES NY 11934 PT/OT/ST 333216 FUSION ARCHITECTURE ONE FAIRCHILD CT SUITE 130 PLAINVIEW NY 11803 ARCHITECT 278937 MORITT HOCK HAMROFF & HOROWITZ 400 GARDEN CITY PLAZA GARDEN CITY NY 11530 LEGAL 203736 3 14256 301922 233478 1486404 27745 2036060 MEDICAID 624100 43585972 43585972 PROGRAM SERVICE REVENU 624100 17195809 17195809 CLIENT FEES 624100 1716454 1716454 62498235 53367 53367 67360 301922 89521 -22161 -22161 69170 38428 30742 30742 MISCELLANEOUS 624100 202451 163689 38762 202451 64798694 62661924 0 100710 1219293 53574 1165719 34697265 31893381 2597492 206392 897109 791686 97516 7907 7405159 6860820 507625 36714 2555301 2316676 224216 14409 -407755 -484845 77090 86613 12819 69909 3885 1052691 848444 181011 23236 1245221 1163179 63696 18346 2443610 2410821 29262 3527 3860483 3840928 18681 874 40439 22103 16917 1419 997886 909090 79256 9540 1535554 1433980 91776 9798 682101 640153 39720 2228 CLIENT EXPENSE 1538510 1538510 EQUIPMENT PURCHASE 1101897 1030698 67829 3370 REPAIRS AND MAINTENANCE 1036205 937390 84316 14499 DUES,FEES & SUBSCRIPTIO 182993 137519 40947 4527 180238 78401 52533 49304 62350813 56435327 5505511 409975 9116690 6261253 3836142 3702155 7431 6348 8120131 8502080 180282 180944 37006855 16175631 21755389 20831224 2259064 2607228 5659898 21961830 50935027 64053062 7687952 7060293 8073750 19205000 8013084 7798384 9381158 9759754 33155944 43823431 X 14746495 15943283 2714188 3967948 318400 318400 17779083 20229631 50935027 64053062 X 2447881 2667 X 0 1 1 X 0 X 1736248 1836307 3773263 1049421 1948895 10344134 53555655 56756491 59689387 62413323 62498235 294913091 55291903 58592798 63462650 63462744 64447130 305257225 97731 67069 152125 61449 191047 569421 0 97731 67069 152125 61449 191047 569421 304687804 270838 150186 68138 58542 53367 601071 270838 150186 68138 58542 53367 601071 77128 100345 167833 132318 202451 680075 55639869 58843329 63698621 63653604 64702948 306538371 0.99400 0.99520 0.00200 0.00250 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 3275 0 0 0 3275 0 1 62465 223689 211234 74920 0 318400 318400 318400 318400 318400 318400 318400 318400 1.00000 0 0 6114563 6114563 25446812 12277243 13169569 1147038 643222 503816 4298442 3255166 1043276 20831224 SECURITY DEPOSITS 173849 DEFERRED DEBT ISSUANCE COSTS 579231 CONSTRUCTION IN PROGRESS 6289116 ASSETS WHOSE USE IS LIMITED 13137160 ASSETS HELD FOR A SPECIFIC PURPOSE 1782474 21961830 0 DUE TO GOVERNMENT AGENCIES 7781288 DEFERRED COMPENSATION PAYABLE 1782474 INTEREST RATE SWAP 195992 9759754 64798694 62350813 2447881 2667 2667 2450548 64898661 2667 2667 64895994 -97300 -97300 64798694 62448113 97300 97300 62350813 0 62350813 PART IV, LINE 1B: ACLD PROVIDES CUSTODIANSHIP FOR RESIDENTS WHO, DUE TO THEIR DISABILITIES, ARE UNABLE TO MAINTAIN THEIR OWN BANK ACCOUNTS AND MANAGE THEIR FINANCES PROPERLY. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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 2008, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. ACLD HAS EVALUATED ITS TAX POSITION FOR THE YEAR ENDED DECEMBER 31, 2011, AND DOES NOT BELIEVE IT HAS ANY UNCERTAIN TAX POSITIONS THAT WOULD QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XII, LINE 4B - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSE -97,300. GAMING REVENUE 30,649. GAMING EXPENSES -30,649. PART XIII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSE 97,300. DINNER DANCE 256093 219413 36680 31089 16350 GOLF 105060 74380 30680 30760 3 8129 8129 10207 1115 369282 301922 67360 72056 17465 89521 -22161 69170 7303 30649 476 0 69170 7303 30649 476 38428 30742 NY 1 THE ORGANIZATION IS IN THE PROCESS OF OBTAINING A GAMING LICENSE. 0 0 0 1.00000 COLLEEN ANN CRISPINO 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11717 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 318792 0 40000 0 22657 0 136500 0 24462 0 542411 0 0 0 SUSAN SHA 224492 0 6788 0 8988 0 38631 0 8475 0 287374 0 0 0 IRA ZIMMERMAN 161638 0 9881 0 1722 0 11456 0 1598 0 186295 0 0 0 RICHARD WIRTH 151123 0 11025 0 5643 0 11455 0 23365 0 202611 0 0 0 RICHARD J KESSLER 277166 0 10449 0 1188 0 13578 0 16004 0 318385 0 0 0 RONALD SCHENENDORF 193669 0 5968 0 1181 0 8993 0 16957 0 226768 0 0 0 KIM E ANSTEY 127813 0 6967 0 226 0 10458 0 23955 0 169419 0 0 0 JOHN ANGELONE 124623 0 7897 0 221 0 8394 0 24270 0 165405 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 A 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 REVIEW THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND ENSURE COMPLIANCE WITH THE DUE DILIGENCE GUIDELINES AS OUTLINED IN IRC 4958. PART I, LINE 4B CONTRIBUTION OF $100,000. THIS AMOUNT REPRESENTS A CONTRIBUTION MADE ON BEHALF OF THE 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. PART I, LINE 7 STAFF RECEIVED NON-FIXED PAYMENTS IN THE FORM OF BONUSES FOR THE YEAR ENDED 12/31/11. NASSAU COUNTY INDUSTRIAL DEVELOPMENT AGENCY 631657GU1 2003-09-18 4195000 REFI & RENO OF FAY J LINDER CNTR; RENO OF BETHPAGE DAY HABILITIATION CNTR 0 0 0 SUFFOLK COUNTY INDUSTRIAL DEVELOPMENT AGENCY 864768KW5 2004-12-17 1360000 ACQUISITION OF TWO IRA'S IN SAYVILLE AND HUNTINGTON, NY. 0 0 0 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 NASSAU COUNTY LOCAL ECONOMIC ASSISTANCE CORP 63166LAA9 2011-11-17 12300000 CONSTRUCTION OF HEALTH SRVCS CNTR & RENO OF 807/837 S OYSTER BAY RD BLDNGS 0 0 0 3271549 4436448 445848 115362 603689 2008 1 0 1 1 110000 1365029 68001 37400 1149628 2004 0 0 1 1 5000 2588347 127502 69619 2386226 2007 0 0 1 1 12304120 490871 151000 333845 418563 10909841 2013 0 0 0 1 0 0 0 0 0.00000 0.00000 0.00000 1 0 0 0 0 0.00000 0.00000 0.00000 1 0 0 0 0 0.00000 0.00000 0.00000 1 0 0 0 0 0.00000 0.00000 0.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 X 3 27745 HIGH/LOW VALUE-DATE RECD 0 0 1 1 THIRD PARTY USE: PART I, LINE 32B: ACLD USES A BROKER TO SELL STOCK GIFTED TO THE ORGANIZATION. ORGANIZATION MISSION STATEMENT FORM 990, PART I, 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 3,000 CHILDREN, TEENS AND ADULTS WITH DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES. ACLD IS A FULL-SERVICE AGENCY WITH NEARLY 1,100 FULL AND PART-TIME STAFF EMPLOYED ACROSS AN ARRAY OF MORE THAN 75 PROGRAM SITES IN NASSAU AND SUFFOLK COUNTIES. ACLD'S RESIDENTIAL DIVISION OPERATES 28 COMMUNITY-BASED RESIDENCES AND 37 APARTMENT SITES IN THE TWO COUNTIES, SERVING NEARLY 300 ADULTS IN RESIDENTIAL PLACEMENTS WITH AN ADDITIONAL 62 INDIVIDUALS RECEIVING AT-HOME COMMUNITY HABILITATION SERVICES. 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. THE GAIL AND DON MITZNER CAREER AND COMMUNITY SERVICES CENTER LOCATED IN MELVILLE, NY, ASSISTS MORE THAN 200 ADULTS TO SECURE AND MAINTAIN EMPLOYMENT THROUGH ACLD'S VOCATIONAL PROGRAM. IN ADDITION, 588 INDIVIDUALS RECEIVE QUALITY MEDICAID SERVICE COORDINATION AND PLAN OF CARE. 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. ACLD'S EARLY CHILDHOOD PROGRAM AT THE KRAMER LEARNING CENTER IN BAY SHORE PROVIDES COMPREHENSIVE DIAGNOSTIC, EDUCATIONAL AND THERAPEUTIC SERVICES FOR MORE THAN 275 CHILDREN FROM 3 TO 5 YEARS OF AGE WITH PHYSICAL AND DEVELOPMENTAL DISABILITIES. THE PROGRAM'S GOAL IS TO PROVIDE YOUNG CHILDREN WITH COMPREHENSIVE SERVICES AND SUPPORTS TO REDUCE THE FUTURE NEED FOR THEM TO RELY ON INTENSIVE EDUCATIONAL AND THERAPEUTIC SERVICES AND COSTLY RESIDENTIAL PLACEMENT. IN ADDITION, THE AFTER-SCHOOL THERAPEUTIC RECREATION PROGRAM PROVIDES RECREATION AND SOCIALIZATION OPPORTUNITIES FOR 55 CHILDREN AGES 6 TO 18. THE HEALTH SERVICES CENTER WITH LOCATIONS IN NASSAU AND SUFFOLK COUNTIES PROVIDES A FULL RANGE OF QUALITY MEDICAL, DENTAL, MENTAL HEALTH AND REHABILITATION SERVICES FOR MORE THAN 1700 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. FORM 990, PART VI, SECTION B, LINE 11 A DETAILED REVIEW OF THE FORM 990 IS PERFORMED BY THE CONTROLLER AND CFAO. ADDITIONALLY, OUR TAX PROFESSIONALS GIVE THE FINANCE AND AUDIT COMMITTEE A FORMAL PRESENTATION ABOUT THE FILING. FINALLY, THE FORM 990 IS MADE AVAILABLE TO THE ENTIRE BOARD OF DIRECTORS, VIA A SECURE PART OF THE ORGANIZATION'S WEBSITE, BEFORE IT'S FILED WITH THE IRS. 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: CEO, 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 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 REVIEW THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 2,667. AMENDED RETURN CHANGES: CERTAIN INFORMATION INCLUDED IN THE PREVIOUSLY FILED FORM 990 WAS INADVERTENTLY OMITTED OR REPORTED IN ERROR AND WAS SUBSEQUENTLY DISCOVERED BY THE ORGANIZATION. THE CORRECTIONS PRIMARILY RELATE TO THE REPORTING OF TAX EXEMPT BONDS.