2012-03-29T15:42:21-05:00 2011-06-30 DOPKINS & COMPANY LLP 200 INTERNATIONAL DR BUFFALO NY 142215794 990 2010-07-01 161493407 HILLSIDE FAMILY OF AGENCIES HILL 5852567500 1183 MONROE AVENEUE ROCHESTER NY 14620 PAUL PERROTTO 5852567500 2012-03-28 1 GERALD REGER 7166348800 2010 2016-02-24 21:20:13Z DENNIS RICHARDSON 1183 MONROE AVENUE ROCHESTER NY 14620 34024872 0 X WWW.HILLSIDE.COM X 1996 NY TO PROVIDE SUPPORT FOR TAX EXEMPT AFFILIATES 19 18 125 0 0 0 0 338854 30220097 32777260 808490 815820 1072622 92938 32101209 34024872 0 599737 0 0 23983594 26574305 0 0 0 6999230 7017277 30982824 34191319 1118385 -166447 56775300 59373496 43583628 42299330 13191672 17074166 X HILLSIDE FAMILY OF AGENCIES (THE ORGANIZATION) WAS FORMED TO BENEFIT AND SUPPORT THE ACTIVITIES OF THE FOLLOWING TAX-EXEMPT ORGANIZATIONS: HILLSIDE CHILDREN'S CENTER, HILLSIDE CHILDREN'S FOUNDATION, HILLSIDE WORK-SCHOLARSHIP CONNECTION, CRESTWOOD CHILDREN'S CENTER, CRESTWOOD CHILDREN'S FOUNDATION AND SNELL FARM CHILDREN'S CENTER. HILLSIDE FAMILY OF AGENCIES AND ITS AFFILIATED ORGANIZATIONS PROVIDE FOR A WIDE CONTIUUM OF SERVICES TO CHILDREN AND THEIR FAMILIES. 0 0 599737 599737 33682309 PROVIDE SUPPORT FOR TAX EXEMPT AFFILIATES 599737 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 X 10 0 1 125 1 0 0 0 0 0 0 0 0 0 0 X 19 18 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 NY X X PAUL PERROTTO CFO 5852567500 183 MONROE AVENUE ROCHESTER NY 14620 X MARK CLEMENT 0.50 X 0 0 0 JOSE CORONAS 0.50 X 0 0 0 CRAIG F CURRAN 0.50 X 0 0 0 DR WILLIAM J DANIELS 0.50 X 0 0 0 WILLIAM GOODRICH 0.50 X 0 0 0 KEVIN N HILL 0.50 X 0 0 0 ALAN ILLIG 0.50 X 0 0 0 BARBARA MCMANUS 0.50 X 0 0 0 DIANA L NOLE 0.50 X 0 0 0 GERARD Q PIERCE 0.50 X 0 0 0 EFRAIN RIVERA 0.50 X 0 0 0 GERALD F SAXTON 0.50 X 0 0 0 ROBERT STILES 0.50 X 0 0 0 ROBERT TAIT 0.50 X 0 0 0 ROGER B FRIEDLANDER 1.00 X 0 0 0 ARTHUR E LIEBERT 1.50 X 0 0 0 ANGELA B PICHICHERO 1.00 X 0 0 0 DENNIS M RICHARDSON 20.00 X 342064 0 176895 EILEEN C SEMMLER 1.50 X 0 0 0 DR JOHN VANDEWETERING 1.00 X 0 0 0 PAUL PERROTTO 23.00 X 203736 0 102205 CLYDE COMSTOCK 0.50 X 214610 0 188323 HELEN HALEWSKI 12.00 X 164683 0 11641 LINDA MILLER 40.00 X 175640 0 18212 JOHN BARR 40.00 X 128229 0 70428 DAWN RICE 40.00 X 124175 0 4377 MICHAEL SNYDER 40.00 X 116550 0 21098 MARIA CRISTALLI 40.00 X 115150 0 33581 1584837 0 626760 9 0 1 0 NIXON PEABODY LLP 1100 CLINTON SQUARE ROCHESTER NY 14604 LEGAL SERVICES 232488 DELOITTE & TOUCHE LLP 2200 CHASE SQUARE ROCHESTER NY 14604 AUDIT SERVICES 203063 2 338854 338854 USER FEES 624100 19816663 19816663 MANAGEMENT FEES 624100 12728085 12728085 DISTANCE LEARNING & TE 624100 232512 232512 32777260 815820 812111 3709 92938 92938 92938 34024872 33682309 0 3709 599737 599737 1035143 1035143 5656708 5656708 3657640 3657640 7719375 7719375 8505439 8505439 191261 191261 230716 230716 144486 144486 1272881 1272881 680416 680416 542731 542731 1022631 1022631 63498 63498 88764 88764 847205 847205 755280 755280 663081 663081 STAFF DEVELOPMENT - REC 318043 318043 DUES, LICENSES & PERMIT 149112 149112 RECREATION, WORK ACTIVI 25890 25890 FOOD SERVICES 21282 21282 34191319 599737 33591582 0 -5316793 335960 746019 747576 67789 287669 1021371 1122989 6427369 3021571 2678324 3405798 0 90240 202949 57488350 53270555 56775300 59373496 21869655 22337596 21537500 19857784 176473 103950 43583628 42299330 X 307500 272805 12778629 16226407 105543 574954 13191672 17074166 56775300 59373496 X -166447 4048941 X X 0 1 1 X 1 1 X X X 0 0 0 HILLSIDE CHILDREN'S CENTER 160743039 170(B)(1)(A)(VI) 0 1 1 599737 1 599737 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 0 0 1 206486 206486 0 EXPLANATION OF OTHER LOBBYING ACTIVITIES: PART II-B, LINE 1I: HILLSIDE FAMILY OF AGENCIES CONTACTED THE GOVERNOR'S OFFICE AND THE STATE LEGISLATURE'S LOCAL DELEGATION REGARDING FUNDING ISSUES RELEVANT TO CHILD WELFARE, MENTAL HEALTH AND DEVELOPMENT DISABILITY FOR CHILDREN. THE ORGANIZATION CONTACTED THE FEDERAL DELEGATION ON FUNDING AND PENSION RELIEF ISSUES. 624167 202518 421649 4150594 2819053 1331541 1652608 1652608 3405798 INTERAFFILIATE RECEIVABLE - NET 34137342 BENEFICIAL INTEREST IN NET ASSETS OF HILLSIDE CHILDREN'S FOUNDATION 16801361 CAPTIVE INSURANCE PROGRAM 2331852 53270555 INTEREST RATE SWAP LIABILITY 103950 103950 34024872 34191319 -166447 -100699 4149640 4048941 3882494 935703 611302 611302 324401 33700471 33700471 34024872 34730100 538781 538781 34191319 0 34191319 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN FOR INCOME TAX PURPOSES WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD BE ULTIMATELY SUSTAINED. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY TO THE EXTENT THAT AN UNCERTAIN TAX POSITION, IF ANY, IS ATTRIBUTABLE TO THE ORGANIZATION. PART XI, LINE 8 - OTHER ADJUSTMENTS: UNREALIZED GAIN ON INTEREST RATE SWAP AGREEMENT 72,521. CHANGE IN BENEFICIAL INTEREST IN NET ASSETS OF HILLSIDE CHILDREN'S FDN 3,917,189. PENSION RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST 159,930. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES NETTED WITH REVENUE FOR 990 PRESENTATION PURPOSES - HEALTH OFFSET 611,302. PART XII, LINE 4B - OTHER ADJUSTMENTS: USER FEE INCOME 19,816,663. MANAGEMENT FEE INCOME 12,728,085. GRANT FROM AFFILIATE 338,854. MISCELLANEOUS INCOME 1,049. INTEREST INCOME 3,709. INTERCOMPANY INTEREST INCOME 812,111. PART XIII, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN ON INTEREST RATE SWAP AGREEMENT -72,521. EXPENSES NETTED WITH REVENUE FOR 990 PRESENTATION PURPOSES - HEALTH OFFSET 611,302. 0 HILLSIDE CHILDREN'S CENTER 1183 MONROE AVENUE ROCHESTER NY 14620 160743039 501(C)(3) 599737 FINANCIAL SUPPORT 1 X X X X X X 0 0 0 0 0 0 0 0 0 DENNIS M RICHARDSON 342064 0 0 0 0 0 165709 0 11186 0 518959 0 0 0 PAUL PERROTTO 203736 0 0 0 0 0 98458 0 3747 0 305941 0 0 0 CLYDE COMSTOCK 214610 0 0 0 0 0 182001 0 6322 0 402933 0 0 0 HELEN HALEWSKI 164683 0 0 0 0 0 11641 0 0 0 176324 0 0 0 LINDA MILLER 175640 0 0 0 0 0 9426 0 8786 0 193852 0 0 0 JOHN BARR 128229 0 0 0 0 0 63564 0 6864 0 198657 0 0 0 FORM 990, PART V, LINE 2A: HILLSIDE FAMILY OF AGENCIES SERVES AS THE COMMON PAYMASTER FOR ITS AFFILIATES. TOTAL EMPLOYEES FOR ALL OF THE AGENCIES, INCLUDING THE PARENT, REPORTED ON FORM W-3 WAS 2,911. FORM 990, PART VI, SECTION B, LINE 11 THE CHIEF FINANCIAL OFFICER, REVIEWS THE 990 AND AFTER HIS REVIEW, SHARES THE 990 WITH THE BOARD OF GOVENORS. THE PERFORMANCE AND COMPENSATION COMMITTEE REVIEWS AND MONITORS EXECUTIVE COMPENSATION. FORM 990, PART VI, SECTION B, LINE 12C RESPONSES ARE REVIEWED ANNUALLY BY THE CEO; SPECIAL CASES GO TO THE GOVERNANCE COMMITTEE FOR ENFORCEMENT. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF GOVERNORS OF THE ORGANIZATION USES A PERFORMANCE AND COMPENSATION COMMITTEE OF INDEPENDENT MEMBERS TO EVALUATE THE CEO, ESTABLISH GOALS, CONSIDER COMPENSATION ISSUES AND GATHER RELEVANT MARKET INFORMATION ABOUT POSITIONS OF SIMILAR RESPONSIBILITIES AND SKILLS. OFTEN, COMPENSATION CONSULTANTS ARE ENGAGED TO BROADEN INFORMATION ACCESS AND TO ENSURE THAT THE COMPARATIVE INFORMATION IS INTERPRETED PROPERLY. THE COMMITTEE MEETS SEVERAL TIMES PER YEAR WITH THE CEO TO REVIEW PERFORMANCE AND REPORTS TO THE WHOLE BOARD AT LEAST ANNUALLY. THE INTELLIGENCE GATHERED DURING THAT PROCESS IS USED BY THE CEO IN CONSIDERATION OF COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES. THE PERFORMANCE AND COMPENSATION COMMITTEE IS IN THE PROCESS OF FORMALIZING ITS PRACTICES AND EXTENDING ITS PARTICIPATION IN THE 990 REPORTING OF EXECUTIVE COMPENSATION, INCLUDING THE COO, CFO, AND CHIEF HR/OD POSITIONS, IN KEEPING WITH BEST PRACTICES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 990 IS POSTED TO ITS WEBSITE. IN ADDITION, THE RETURN AND OTHER DOCUMENTS OPEN FOR PUBLIC INSPECTION ARE AVAILABLE UPON WRITTEN REQUEST OR IN PERSON. REQUESTS FOR GOVERNING INSTRUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE CONSIDERED UPON REQUEST. FORM 990, PART VII, SECTION A, COLUMN B HILLSIDE FAMILY OF AGENCIES (THE "ORGANIZATION") AND ITS AFFILIATES (COLLECTIVELY, THE "SYSTEM") THE SYSTEM CONSTITUTES A COMPREHENSIVE SYSTEM OF CARE, OFFERING MENTAL HEALTH, SOCIAL SERVICES, DEVELOPMENTAL DISABILITY, YOUTH DEVELOPMENT, ADOPTION, AND EDUCATIONAL SERVICES IN NEW YORK AND MARYLAND. THE CORPORATION IS A NOT-FOR-PROFIT CORPORATION THAT REVIEWS AND MONITORS THE MISSIONS, OBJECTIVES, ACTIVITIES, AND RESOURCES OF ITS AFFILIATES FOR THE PURPOSE OF PROMOTING EFFICIENT, EFFECTIVE, AND ECONOMICAL SOCIAL, EDUCATIONAL, AND MENTAL HEALTH SERVICES TO CHILDREN, YOUTH, AND FAMILIES IN ITS SERVICE AREA. THE CORPORATION IS A FINANCIALLY INTERRELATED ENTITY AND THE SOLE CORPORATE MEMBER OF ALL OF ITS AFFILIATES, AND PROVIDES CERTAIN OPERATING AND ADMINISTRATIVE SERVICES TO THE AFFILIATES. THE COSTS OF THESE SERVICES ARE ALLOCATED TO THE RECEIVING ENTITIES BASED UPON COST STUDIES AND/OR ACTUAL AMOUNTS INCURRED. FOLLOWING IS AN ESTIMATE OF TIME DEVOTED AMONG ALL ENTITIES FOR INDIVIDUALS REPORTED IN PART VII - SECTION A: 1. DENNIS RICHARDSON, CEO - HILLSIDE FAMILY OF AGENCIES - 20 HOURS, HILLSIDE CHILDREN'S CENTER - 4 HOURS, CRESTWOOD CHILDREN'S CENTER - 2 HOURS, SNELL FARM CHILDREN'S CENTER - 2 HOURS, HILLSIDE WORK SCHOLARSHIP CONNECTION - 6 HOURS, HILLSIDE CHILDREN'S FOUNDATION - 4 HOURS, CRESTWOOD CHILDREN'S FOUNDATION - 1 HOUR AND HILLSIDE SHARED SERVICES - 1 HOUR. 2. PAUL PERROTTO, CFO - HILLSIDE FAMILY OF AGENCIES - 23 HOURS, HILLSIDE CHILDREN'S CENTER - 4 HOURS, CRESTWOOD CHILDREN'S CENTER - 2 HOURS, SNELL FARM CHILDREN'S CENTER - 2 HOURS, HILLSIDE WORK SCHOLARSHIP CONNECTION - 2 HOURS, HILLSIDE CHILDREN'S FOUNDATION - 2 HOURS, CRESTWOOD CHILDREN'S FOUNDATION - 1 HOUR AND HILLSIDE SHARED SERVICES - 4 HOURS. 3. HELEN HALEWSKI, CHIEF HR/OD OFFICER - HILLSIDE FAMILY OF AGENCIES - 12 HOURS, HILLSIDE CHILDREN'S CENTER - 12 HOURS, CRESTWOOD CHILDREN'S CENTER - 4 HOURS, SNELL FARM CHILDREN'S CENTER - 2 HOURS, HILLSIDE WORK SCHOLARSHIP CONNECTION - 8 HOURS AND HILLSIDE CHILDREN'S FOUNDATION - 2 HOURS 4. CLYDE COMSTOCK, COO - HILLSIDE CHILDREN'S CENTER - 24 HOURS, CRESTWOOD CHILDREN'S CENTER - 6 HOURS, SNELL FARM CHILDREN'S CENTER - 2 HOURS AND HILLSIDE WORK SCHOLARSHIP CONNECTION - 8 HOURS FORM 990, PART X IT HAS BEEN DETERIMINED THAT ITEMS REPORTED ON THE PRIOR 990 RETURNS AS INVESTMENTS - OTHER SECURITIES AND PREPAID EXPENSES WOULD MORE APPROPRIATELY BE CLASSIFIED AS OTHER ASSETS AND INTANGIBLES, RESPECTIVELY, ON THE CURRENT YEAR RETURN. THE ITEMS IN THE PRIOR YEAR COLUMN HAVE BEEN RESTATED TO REFLECT THE CURRENT YEAR RECLASSIFICATION. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: PRIOR PERIOD ADJUSTMENTS: -100,699. UNREALIZED GAIN ON INTEREST RATE SWAP AGREEMENT 72,521. CHANGE IN BENEFICIAL INTEREST IN NET ASSETS OF HILLSIDE CHILDREN'S FDN 3,917,189. PENSION RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST 159,930. TOTAL TO FORM 990, PART XI, LINE 5: 4,048,941. FORM 990, PART XII, LINE 3A AND 3B: THE ORGANIZATION RECEIVES FEDERAL AWARDS AND IS REQUIRED TO HAVE AN AUDIT THAT IS PERFORMED IN ACCORDANCE WITH THE FOLLOWING: GENERALLY ACCEPTED AUDITING STANDARDS, GOVERNMENTAL AUDITING STANDARDS, THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133. AS ALLOWED UNDER THE AFOREMENTIONED STANDARDS, THIS AUDIT WAS PERFORMED ON A CONSOLIDATED BASIS FOR ALL ENTITIES UNDER COMMON CONTROL OF THE ORGANIZATION THAT RECEIVE FEDERAL FUNDS. SCHEDULE J, PART II, COLUMN C DEFERRED COMPENSATION INCLUDES THE CHANGE IN ACTUARIAL VALUE OF A TRANSITION CREDIT EMANATING FROM THE 2003 CHANGE OF THE DEFINED BENEFIT PLAN TO A CASH BALANCE MODEL. EACH YEAR, THROUGH CALENDAR 2011, BENEFITS FOR EACH PARTICIPANT ARE CALCULATED UNDER BOTH FORMULAE, AND THE GREATER OF THE TWO RESULTS IS ADDED TO THE INDIVIDUAL'S CASH BALANCE AS A TRANSITION CREDIT. IN ADDITION, EACH PARTICIPANT EARNS NORMAL INTEREST CREDITS. THE TRANSITION MODEL WAS DESIGNED TO SATISFY THE MINIMUM TRANSITION CRITERIA FOR CASH BALANCE CONVERSIONS. THE TRANSITION FORMULA IS APPLIED CONSISTENTLY ACROSS ALL PRE-CONVERSION PARTICIPANTS AND CAN GENERATE SIGNIFICANT CREDITS FOR INDIVIDUALS APPROACHING NORMAL RETIREMENT AGE, BECAUSE THE OLD BENEFIT MODEL ACCRUED MOST OF ITS VALUE IN THE FINAL YEARS BEFORE RETIREMENT. HILLSIDE CHILDREN'S CENTER 1183 MONROE AVENUE ROCHESTER NY 14620 160743039 EDUCATIONAL SERVICES FOR SPECIAL NEEDS CHILDREN NY 501(C)(3) 170(B)(1)(A)(V) HILLSIDE FAMILY OF AGENCIES 16-1493407 0 HILLSIDE CHILDREN'S FOUNDATION 1183 MONROE AVENUE ROCHESTER NY 14620 161493404 RAISE FUNDS FOR AFFILIATES NY 501(C)(3) 509(A)(3)TYPE I HILLSIDE FAMILY OF AGENCIES 16-1493407 0 CRESTWOOD CHILDREN'S CENTER 2075 SCOTTSVILLE ROAD ROCHESTER NY 14623 160743972 PROGRAMS FOR CHILDREN & FAMILIES NY 501(C)(3) 170(B)(1)(A)(V) HILLSIDE FAMILY OF AGENCIES 16-1493407 0 CRESTWOOD CHILDREN'S FOUNDATION 2075 SCOTTSVILLE ROAD ROCHESTER NY 14623 161444039 RAISE FUNDS FOR AFFILIATES NY 501(C)(3) 509(A)(3)TYPE I HILLSIDE FAMILY OF AGENCIES 16-1493407 0 HILLSIDE WORK SCHOLARSHIP CONNECTION 1183 MONROE AVENUE ROCHESTER NY 14620 161453581 YOUTH ADVOCACY PROGRAMS NY 501(C)(3) 170(B)(1)(A)(V) HILLSIDE FAMILY OF AGENCIES 16-1493407 0 SNELL FARM CHILDREN'S CENTER 1183 MONROE AVENUE ROCHESTER NY 14620 161199261 RESIDENTIAL TREATMENT FOR TEENAGE BOYS NY 501(C)(3) 170(B)(1)(A)(V) N/A 0 HILLSIDE SHARED SERVICES 1183 MONROE AVENUE ROCHESTER NY 14620 251916776 SUPPORT SERVICES TO AFFILIATES NY 501(C)(3) 509(A)(3)TYPE I HILLSIDE FAMILY OF AGENCIES 16-1493407 1 1 1 1 0 1 0 0 0 0 0 1 1 1 1 1 1 0 0 HILLSIDE SHARED SERVICES L 658996 HILLSIDE SHARED SERVICES P 906764