2011-10-24T12:32:43-05:00 2008-12-31 RSM MCGLADREY INC 1185 AVENUE OF THE AMERICAS NEW YORK NY 100362602 990 2008-01-01 116042250 ADULTS AND CHILDREN WITH LEARNING AND DEVELOPMENTAL DISABILITIES ADUL 5168220028 807 SOUTH OYSTER BAY ROAD BETHPAGE NY 11714 AARON LIEBOWITZ 5168220028 2011-10-24 1 2123721000 2008 2016-03-07 17:11:31Z X Aaron Liebowitz 807 s oyster bay road bethpage NY 11714 58851666 0 X www.acld.org X 1957 NY TO SUPPORT PURSUIT OF AN ENVIABLE LIFE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES. see sch. O 16 16 1334 0 0 0 1736248 1672916 53555655 56764828 270839 150186 -111511 29262 55451231 58617192 0 0 38049953 41127447 0 371465 16224537 16983542 54274490 58110989 1176741 506203 43436965 45399501 31970801 33427134 11466164 11972367 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 23404305 26229694 Residential Services: ACLD operates 26 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. 3739515 3882109 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. 14329219 15707771 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. 11065453 11777979 52538492 1 1 0 0 0 0 0 0 1 1 1 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 60 0 1 1334 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 16 16 0 0 0 0 0 0 0 1 1 0 1 0 1 1 1 1 1 1 1 0 NY X X SUSAN SHA CFO 5168220028 807 SOUTH OYSTER BAY ROAD Bethpage NY 11714 GREGORY M LICALZI 1.00 X 0 0 0 DONALD MITZNER 1.00 X 0 0 0 ANNE EMmERSON 1.00 X 0 0 0 JOSEPH ORTEGO ESQ 1.00 X 0 0 0 DR RICHARD DIBBLE 1.00 X 0 0 0 ELLEN ALEXANDER 1.00 X 0 0 0 DEBORAH KENDRIC CPA 1.00 X 0 0 0 RICHARD BREUNINGER 1.00 X 0 0 0 ERNEST GONZALEZ 1.00 X 0 0 0 DORIS SHAW 1.00 X 0 0 0 NANCY KOPANS ESQ 1.00 X 0 0 0 SCOTT KABAK 1.00 X 0 0 0 ELLEN SPIEGEL 1.00 X 0 0 0 JOHN g GENOVA 1.00 X 0 0 0 JONATHAN w LEIGH 1.00 X 0 0 0 SHASHI PATEL MD 1.00 X 0 0 0 AARON LIEBOWITZ 35.00 X 373398 0 127107 SUSAN SHA 35.00 X 234473 0 45772 IRA ZIMMERMAN 35.00 X 158250 0 13686 RICK WIRTH 35.00 X 157262 0 17162 RICHARD J KESSLER 35.00 X 283412 0 28480 RONALD SCHENENDORF 32.00 X 196743 0 24588 MEREDITH LONG selzer 30.00 X 153293 0 5934 JACK NASS 35.00 X 125777 0 18537 KIM E ANSTEY 35.00 X 126042 0 24573 1808650 0 305839 19 0 1 0 AMERICAN AWS 98 EAST INDUSTRY CT DEER PARK NY 11729 construction 408623 EBC CONSTRUCTION CO 8 NORTH TYSON AVE FLORAL PARK NY 11001 construction 308555 INTEGRATED THERAPEUTIC SOLUTIONS PO BOX 316 LINDENHURST NY 11575 P/T, O/T AND S/T 243784 SUSANA'S CLEANING ANGELS 41 CHERRY LANE HICKSVILLE NY 11801 CLEANING SERVICES 141274 MORITT HOCK HAMROFF LLP 400 GARDEN CITY PLAZA GARDEN CITY NY 11530 LEGAL 121802 5 443151 734592 495173 1672916 medicaid 624100 39831328 39831328 proGRAM SERVICE REV. 624100 15164339 15164339 CLIENT FEES 624100 1769161 1769161 56764828 150186 150186 123482 443151 225024 -101542 -101542 39909 9450 30459 30459 miscellaneous 900099 100345 100345 100345 58617192 56693745 0 250531 1127885 217372 910513 31542310 29260625 2062684 219001 762750 707575 49880 5295 5314446 4602907 680407 31132 2380056 2120220 245642 14194 136840 17056 117284 2500 88047 88047 1307070 973644 299671 33755 665870 567544 83603 14723 1561851 1561851 3796438 3796438 883426 840783 34564 8079 990581 879357 100985 10239 1252647 1156812 87042 8793 838474 711972 124601 1901 CLIENT EXPENSE 1658670 1658670 EQUIPMENT PURCHASE 1050411 973105 74283 3023 repairs and maintenance 897273 839675 52789 4809 UTILITIES 767476 733371 30698 3407 consumable supplies 719553 710406 8246 901 368915 209109 150093 9713 58110989 52538492 5201032 371465 4726022 4288372 402137 432886 35805 25862 9074190 10207842 299241 162352 31620124 11912862 19717457 19707262 9182113 10574925 43436965 45399501 6138753 6261002 10485500 9634750 9429544 10185412 5917004 7345970 31970801 33427134 X 10502560 10996505 645204 657462 318400 318400 11466164 11972367 43436965 45399501 X 0 1 1 1 1 X 1397031 1424225 1762520 1736248 1836307 8156331 48417608 49045891 51288069 53555655 56756491 259063714 49814639 50470116 53050589 55291903 58592798 267220045 267220045 58160 128383 189097 270838 150186 796664 58160 128383 189097 270838 150186 796664 59481 100008 101413 77128 100345 438375 268455084 0.99540 0.99630 0.00300 0.00220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1363604 411543 18233 367518 1425862 0.32000 0.22000 0.46000 0 0 5448078 5448078 21447659 9038343 12409316 1065752 426097 639655 3658635 2448422 1210213 0 19707262 SECURITY DEPOSITS 140229 DEFERRED debt issuance costs 609515 ASSETS WHOSE USE IS LIMITED 2233400 CONSTRUCTION IN PROGRESS 7591781 10574925 DUE TO GOV'T AGENCIES CURRENT 1988472 DUE TO GOV'T AGENCIES LONG TRM 5293741 CAPITAL LEASE OBLIGATIONS 63757 7345970 58617192 58110989 506203 0 506203 58884666 33000 234474 267474 58617192 0 58617192 58378463 33000 234474 267474 58110989 0 58110989 Part V #4 - To provide funding for program enhancements and unfunded capital projects. Part X - In June 2006, the Financial Accounting Standards Board (FASB) issued FASB Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes an interpretation of FASB Statement 109. FIN 48 clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements in accordance with FASB Statement No. 109, Accounting for Income Taxes. FIN 48 prescribes a comprehensive model for recognizing, measuring, presenting and disclosing in the financial statements tax positions taken or expected to be taken on a tax return including positions that the organization is exempt from income taxes or not subject to income taxes on unrelated business income. If there are changes in net assets as a result of application of FIN 48 these will be accounted for as an adjustment to the opening balance of retained earnings. Additional disclosures about the amounts of such liabilities will be required. ACLD presently discloses or recognizes income tax positions based on management's estimate of whether it is reasonably possible or probable, respectively, that a liability has been incurred for unrecognized income tax benefits by applying FASB Statement No. 5, Accounting for Contingencies. In accordance with FASB Staff Position (FSP) FIN 48-3, the effective date of Interpretation 48 for nonpublic enterprises, such as ACLD, included within its scope, is for the annual financial statements for fiscal years beginning after December 15, 2008. ACLD will be required to adopt FIN 48 in its 2009 annual financial statements. Currently, ACLD has determined that the adoption will not have a material effect on its financial statements. During 2009, management will reassess the potential impact of FIN 48 on its financial position and results of operations. Part XII and XIII line 2D - fundraising expenses netted against fundraising revenues dinner dance 395994 326333 69661 1213 6750 126097 golf outing 128471 89391 39080 1237 52679 2 42168 27427 14741 37048 566633 443151 123482 2450 6750 215824 225024 -101542 39909 1325 27000 9450 0 39909 1325 27000 9450 37775 2134 NY 0 ACLD's net gaming activities do not meet the threshold required for filing with New York State. 0 0 0 0.00000 1.00000 Colleen Crispino 807 south oyster bay road bethpage NY 11714 0 ACLD's Development Department 0 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 0 0 AARON LIEBOWITZ 293187 58493 21718 107407 19700 500505 SUSAN SHA 213744 13500 7229 39835 5937 280245 IRA ZIMMERMAN 153434 4000 816 12030 1656 171936 RICK WIRTH 147335 4421 5506 12025 5137 174424 RICHARD J KESSLER 274672 7552 1188 14835 13645 311892 RONALD SCHENENDORF 192062 3927 754 10143 14445 221331 MEREDITH LONG selzer 150970 2044 279 5934 159227 Part I, Line 4a N/A Part I, LIne 4b - Pension contribution of $70,000-this amount represents a contribution made on behalf of the executive director to a supplemental retirement plan, or "SERP". the Serp attempts to provide for the executive director a retirement income, from all agency sources (including the agency's one half share of social security benefits and the agency's retirement plan for employees), equal to 38.40% of his final average earnings from the agency after 38 years of service with the agency. the agency has been informed by its advisors that this retirement benefit is well within or below competitive norms. this benefit is subject to forfeiture by the executive director if he terminates employment voluntarily with the agency before age 65. Part I, LIne 4b - Pension contribution of $25,000-this amount represents a contribution made on behalf of the chief financial officer to a supplemental retirement plan, or "SERP". the Serp attempts to provide for the chief financial officer a retirement income, from all agency sources (including the agency's one half share of social security benefits and the agency's retirement plan for employees), equal to 18.70% of her final average earnings from the agency after 11 years of service with the agency. the agency has been informed by its advisors that this retirement benefit is well within or below competitive norms. this benefit is subject to forfeiture by the chief financial officer if she terminates employment voluntarily with the agency before age 65. nassau county industrial development agency 2003-09-18 4331000 acquisition and construction of the fay j. lindner center in bethpage. 0 0 suffolk county industrial developmental agency 2004-12-17 1406000 acquisition of two ira's in sayville and huntington, ny. 0 0 suffolk county industrial developmental agency 2006-09-27 2634000 acquisition of two ira's in north babylon and east northport, ny. 0 0 Form 990, Part III, line 4d Other Program Services Education Services: ACLD'S early childhood program at the Kramer Learning Center in Bay Shore provides diagnostic, educational and therapeutic services for more than 275 children from 3-5 years old. The overall goal of the program is 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 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. Expenses $ 7370944. including grants of $ 0. Revenue $ 7846047. Form 990, Part III, line 4d Other Program Services Service Coordination, Family Support: More than 500 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. Expenses $ 3492979. including grants of $ 0. Revenue $ 3931932. Form 990, Part III, line 4d Other Program Services 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 the necessary relationships to maximize our ability to be a resource to the community. Expenses $ 201530. including grants of $ 0. Revenue $ 0. Form 990, Part VI, Section A, line 10 a detailed review of form 990 is performed by the controller and Chief financial officer before the form is filed with the IRS. Additionally, before form 990 is filed with the IRS, our external auditors give the finance and audit committee a formal presentation about the filing. Form 990, Part VI, Section B, line 12c The Corporate Compliance Officer ensures through an annual monitoring process, that officers, directors, trustees and key employees have completed an annual conflict of interest statement. Form 990, Part VI, Section B, line 15 The salaries for the Executive Director and CFO are reviewed by an outside, independent consultant. The results of this analysis are presented to the Compensation Committee of the Board of Directors, who review the analysis and approve the salaries of the Exceutive Director and CFO. 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. ACLD'S website has a copy of our annual report. Schedule A, Part III, Line 12 Explanation for Other Income OTHER INCOME Form 990 Part I Summary Line 1 Describe the Organizations mission or most significant activities Our Mission is to Support the Pursuit of an Enviable Life for Individuals with Developmental Disabilities. PArt I line 1 - ACLD is a leading not for profit agency (501(c)(3))on Long Island which, for more than fifty years, has served the needs of nearly 3,000 children, teens and adults with developmental disabilities and their families. ACLD was founded in 1957 by a group of families seeking educational and recreational services for their children. During the seventies and eighties, residential and day program development became a cornerstone of the organization's activities and this continues today. Today, ACLD is a full-service agency with nearly 1,000 full and part-time staff employed across an array of more than 74 program sites in Nassau and Suffolk Counties. ACLD'S Residential Division operates 26 community-based residences and 37 apartment sites in the two counties, serving nearly 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. The Gail and Don Mitzner Career and Community Services Center located in Melville assists more than 200 adults to secure and maintain employment through ACLD's Vocational Program. In addition, 500 individuals receive quality Medicaid Service Coordination. Family Support Services are also available and include in-home and center-based respite services, as well as information and referral resources utilized by the entire Long Island region. 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 250 children from 3 to 5 years of age with physical and developmental disabilities. The programs 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 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. PART VII, COMPENSATION, SECTION A AMENDED RETURN COMPENSATION AMOUNTS AMENDON THE ORIGINALLY FILED FORM 990,COMPENSATION AMOUNTS FOR ALL THOSE REQUIRED TO BE LISTED IN PART VII, SECTION A WERE INADVERTENTLY OVERSTATED VIA DOUBLE COUNTING OF SOME AMOUNTS. THIS AMENDED RETURN ACCURATELY REFLECTS ALL FORM W-2 COMPENSATION AND RETIREMENT AND OTHER BENEFIT AMOUNTS FOR ALL PERSONS REQUIRED TO BE LISTED ON PART VII, SECTION A.