2024-02-23T09:56:57-06:00 2023-06-30 113266576 GRASSI & CO CPA'S PC 750 THIRD AVENUE 28TH FLOOR NEW YORK NY 10017 990 2022-07-01 237175975 ACDS INC ACDS 5169334700 4 FERN PLACE PLAINVIEW NY 11803 MICHAEL M SMITH EXECUTIVE DIRECTOR 5169334700 2024-02-23 1 MICHAEL SMITH 999009999 0 DAVID ROTTKAMP P01303468 2126616166 2024-02-23 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAEL SMITH 4 FERN PLACE PLAINVIEW NY 11803 38509140 0 X WWW.ACDS.ORG X 1966 NY ACDS IS DEDICATED TO PROVIDING LIFETIME RESOURCES OF EXCEPTIONAL QUALITY, INNOVATION AND INCLUSION FOR INDIVIDUALS WITH DOWN SYNDROME, AUTISM AND OTHER DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES. WE PROVIDE A CONTINUUM OF YEAR ROUND PROGRAMS AND SERVICES THAT MEET THE NEEDS OF CHILDREN AND ADULTS AND THEIR FAMILIES THROUGHOUT THEIR LIFETIMES. 18 18 950 10 0 0 5139275 1273222 30008265 36919134 61521 39726 -67920 158263 35141141 38390345 0 0 0 0 23040830 27594981 1726228 0 186004 8722876 10700746 33489934 38295727 1651207 94618 17329919 16309816 9395109 8279813 7934810 8030003 X ACDS IS DEDICATED TO PROVIDING LIFETIME RESOURCES OF EXCEPTIONAL QUALITY, INNOVATION AND INCLUSION FOR INDIVIDUALS WITH DOWN SYNDROME, AUTISM AND OTHER DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES. WE PROVIDE A CONTINUUM OF YEAR ROUND PROGRAMS AND SERVICES THAT MEET THE NEEDS OF CHILDREN AND ADULTS AND THEIR FAMILIES THROUGHOUT THEIR LIFETIMES. ACDS PROVIDES SERVICES IN THREE MAJOR PROGRAM CATEGORIES: (1) EARLY INTERVENTION SPECIAL EDUCATION AND THERAPEUTIC SERVICES FOR CHILDREN FROM BIRTH TO AGE 3, (2) PRESCHOOL EDUCATION AND RELATED THERAPY SERVICES FROM AGES 3 TO 5, AND (3) ADULT SERVICES, INCLUDING INDIVIDUALIZED RESIDENTIAL ALTERNATIVES (IRA'S), RECREATIONAL AND RESPITE PROGRAMS, DAY HABILITATION PROGRAM AND SELF DIRECTED BROKERAGE AND FISCAL INTERMEDIARY SERVICES. WE ALSO OPERATE A LICENSED DAY CARE PROGRAM, AS MORE FULLY DESCRIBED UNDER OTHER PROGRAM SERVICES. 0 0 17213327 17527954 RESIDENTIAL AND DAY SERVICES - ACDS PROVIDES RESIDENTIAL SERVICES TO ADULTS WITH DEVELOPMENTAL DISABILITIES. ALL OF OUR HOMES PROVIDE ROUND THE CLOCK SUPERVISION, WITH THE GOAL OF HELPING EACH RESIDENT PROGRESS TOWARDS INDEPENDENCE IN THEIR DAILY LIFE. THE AGENCY'S GROUP HOMES ENABLE THE RESIDENTS WE SERVE TO LEAVE THEIR PARENT'S HOMES AND LIVE ON THEIR OWN AS MOST YOUNG ADULTS DO. MANY OF OUR RESIDENTS ATTEND DAY PROGRAMS AND WORK EITHER FULL OR PART-TIME EARNING A SUPPLEMENTAL INCOME. EACH RESIDENT'S PROGRAM IS INDIVIDUALIZED TO HELP THEM REACH THEIR FULLEST POTENTIAL. IN ADDITION, ACDS ASSISTS CLIENTS AND THEIR FAMILIES IN ACCESSING MEDICAID, SOCIAL SECURITY AND SOCIAL SERVICES THROUGH OUR SELF DIRECTED BROKERAGE SERVICES AND FISCAL INTERMEDIARY SERVICES. 16146433 17252270 PRESCHOOL - ACDS PROVIDES PRESCHOOL SPECIAL EDUCATION AND INTEGRATED PROGRAMS (IN WHICH TYPICALLY DEVELOPING CHILDREN ARE ALSO SERVED), AS WELL AS RELATED THERAPY SERVICES FOR CHILDREN AGES 3 TO 5. THE PROGRAM IS OFFERED IN A CENTER-BASED CLASSROOM SETTING, FIVE DAYS A WEEK. EMPHASIS IS PLACED ON THE ACQUISITION OF SKILLS IN THE FOLLOWING AREAS: PRE-ACADEMICS ALIGNED WITH NEW YORK STATE PRESCHOOL STANDARDS, LANGUAGE AND COMMUNICATION, SOCIALIZATION, ADAPTIVE AND GROSS AND FINE MOTOR DEVELOPMENT. ACDS ALSO PROVIDES HOME BASED SEIT SERVICES FOR CHILDREN IN THE PRESCHOOL AGE GROUP. PARENT TRAINING IS ALSO AVAILABLE. 1677035 1501466 EARLY INTERVENTION - ACDS PROVIDES CHILDREN WITH EARLY INTERVENTION (EI) SERVICES, FROM BIRTH TO AGE 3. INFANTS AND TODDLERS WHO DEMONSTRATE COGNITIVE DEFICITS, SPEECH AND LANGUAGE DELAYS AND/OR PHYSICAL DISABILITIES RECEIVE MULTIDISCIPLINARY EVALUATIONS, HANDS ON GUIDANCE AND INSTRUCTION FROM LICENSED SPECIAL EDUCATION TEACHERS, SPEECH AND LANGUAGE PATHOLOGISTS AND PHYSICAL AND OCCUPATIONAL THERAPISTS. EI SERVICES ARE OFFERED IN A CLINIC HOME-BASED SETTING AND/OR CENTER-BASED CLASSROOM SETTING IN ACCORDANCE WITH THE FAMILY'S INDIVIDUALIZED FAMILY SERVICE PLAN (IFSP). WE PROVIDE CENTER BASED EDUCATION TO CHILDREN FROM 18 MONTHS TO 3 YEARS OF AGE. (CONTINUED ON SCHEDULE O)OUR MULTI-DISCIPLINARY CURRICULUM HAS SIGNIFICANTLY INCREASED OUR ABILITY TO SERVE CHILDREN IN A CENTER-BASED SETTING AT THE EARLIEST STAGE OF SOCIAL DEVELOPMENT AND SETS THE FOUNDATION FOR CONTINUED SERVICE DURING THE PRESCHOOL YEARS. 655450 637444 OTHER PROGRAM SERVICES INCLUDE KIDS CONNECTION NURSERY/DAY CARE, A NEW YORK STATE LICENSED, DSS APPROVED DAY CARE PROGRAM THAT PROVIDES AN ENRICHED EARLY CHILDHOOD PROGRAM FOR MORE THAN 45 CHILDREN, AGES 6 WEEKS TO 3 YEARS. THERE ARE AN ADDITIONAL 35-40, 3-5 YEAR OLD CHILDREN ATTENDING OUR INTEGRATED PRESCHOOL PROGRAM AND BEING SERVED BEFORE/AFTER SCHOOL IN DAYCARE. THE CURRICULUM AND STAFF ARE LED BY DEGREED TEACHERS AND THE PROGRAM FEATURES A LOW TEACHER STUDENT RATIO, AN OUTDOOR PLAYGROUND AND AN INDOOR GYM THAT OFFERS AN ARRAY OF ACTIVITIES. THE CURRICULUM INCLUDES AGE APPROPRIATE ENRICHED ACADEMICS, MUSIC CLASSES, MOVEMENT CLASSES, SENSORY ACTIVITIES, SIGN LANGUAGE, COMPUTER INSTRUCTION, ART EDUCATION, AND SOCIALIZATION SKILLS. 655450 637444 35692245 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 44 0 950 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 NY X X ANGELA DIAFERIA 5169334700 4 FERN PLACE PLAINVIEW NY 11803 TIANA JONES PRESIDENT 1.00 X X 0 0 0 THOMAS DEMAGGIO VICE PRESIDENT 1.00 X X 0 0 0 BARRY GIARRAPUTO TREASURER 1.00 X X 0 0 0 THOMAS RYAN SECRETARY 1.00 X X 0 0 0 WILLIAM IFE BOARD MEMBER 1.00 X 0 0 0 DR LEONARD KRILOV BOARD MEMBER 1.00 X 0 0 0 MICHAEL FARRELL BOARD MEMBER 1.00 X 0 0 0 JIM MCHALE BOARD MEMBER 1.00 X 0 0 0 TIM MICHEL BOARD MEMBER 1.00 X 0 0 0 MICHAEL MILLER BOARD MEMBER 1.00 X 0 0 0 PETER MORANDI BOARD MEMBER 1.00 X 0 0 0 JAMES VACCARO BOARD MEMBER 1.00 X 0 0 0 EUGENE KIRLEY BOARD MEMBER 1.00 X 0 0 0 GORDON TEPPER BOARD MEMBER 1.00 X 0 0 0 DOLORES GEBHARDT BOARD MEMBER 1.00 X 0 0 0 LEANNE ATTANASIO BOARD MEMBER 1.00 X 0 0 0 REGAN SINGH BOARD MEMBER (ENDED 2/23) 1.00 X 0 0 0 ELLIE GISLER MURPHY BOARD MEMBER 1.00 X 0 0 0 TYQUANA HENDERSON RIVERS BOARD MEMBER 1.00 X 0 0 0 MICHAEL SMITH EXECUTIVE DIRECTOR 40.00 X 328701 0 28271 JENNIFER MOSERA DIRECTOR OF FINANCE (ENDED 6/23) 40.00 X 132327 0 0 MEGAN LOMBARDO DIRECTOR OF FUNDRAISING 40.00 X 114653 0 0 JOHN CHRISTOPHER CAMPBELL DIRECTOR OF HUMAN RESOURCES 40.00 X 141309 0 0 RICHARD SCOTTI CLINICAL COORDINATOR 40.00 X 141095 0 0 ERICA LEPURAGE PROGRAM DIRECTOR 40.00 X 136806 0 0 PATRICIA LEAHY PRINCIPAL 40.00 X 119771 0 975 1114662 0 29246 12 0 1 0 0 158442 254425 860355 1273222 PROGRAM SERVICE FEES 624100 36316181 36316181 SPECIAL ED GOVT FEES 624100 602953 602953 36919134 39726 39726 54350 158442 118795 -64445 -64445 MISCELLANEOUS INCOME 900099 222708 222708 222708 38390345 36919134 0 197989 543867 543867 23522542 22539455 844418 138669 21600 21600 1751112 1651513 89571 10028 1755860 1630290 115799 9771 9219 9219 86784 86784 31935 31935 1794434 1728932 61843 3659 1197663 1107309 85576 4778 214003 201208 3000 9795 1938351 1750292 186891 1168 131222 127650 2857 715 245151 132974 112177 646354 646354 895411 772150 120260 3001 CLIENT RELATED EXPENSES 2702865 2702865 EQUIPMENT RENTAL AND MA 343959 337430 6436 93 463395 342223 116845 4327 38295727 35692245 2417478 186004 7708 7708 181923 1404285 1286 17763 7466776 5131880 264633 377701 14101357 7730506 5479723 6370851 1556492 1589910 2371378 1409718 17329919 16309816 2721788 3538712 768425 67372 15529 2820572 2257214 3068795 2416515 9395109 8279813 X 7862880 8014521 71930 15482 7934810 8030003 17329919 16309816 94618 575 0 X X 0 1 X 1 0 X 680389 886806 5849429 5139235 1273222 13829081 24732190 24777452 23179453 30008265 36919134 139616494 25412579 25664258 29028882 35147500 38192356 153445575 0 0 0 153445575 36520 39193 25357 38088 39726 178884 36520 39193 25357 38088 39726 178884 14783 5440 5641 1240 222708 249812 25463882 25708891 29059880 35186828 38454790 153874271 0.99720 0.99860 0.00120 0.00110 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 14,783. 2019 AMOUNT: $ 5,440. 2020 AMOUNT: $ 5,641. 2021 AMOUNT: $ 1,240. 2022 AMOUNT: $ 222,708. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 31935 31935 38263792 38295727 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 15100 32700 27500 31935 107235 250000 250000 250000 250000 1000000 1500000 1952596 1952596 8584676 5238707 3345969 1829678 1014009 815669 1644438 1477790 166648 89969 89969 6370851 ASSETS LIMITED AS TO USE 1047 RIGHT-OF-USE ASSETS - FINANCE LEASE 47237 RIGHT-OF-USE ASSETS - OPERATING LEASE 1361434 1409718 DUE TO GOVERNMENT AGENCIES 874555 FINANCE LEASE LIABILITIES 35139 OPERATING LEASE LIABILITIES 1506821 2416515 X 38390920 575 575 38390345 0 38390345 38295727 0 38295727 0 38295727 PART X, LINE 2: ACDS HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. ACDS IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. ACDS BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS PRIOR TO 2020. GOLF 131847 95647 36200 29080 39445 ST. PAT 80945 62795 18150 1500 27241 2750 18779 212792 158442 54350 30580 27241 2750 58224 118795 -64445 X X X 0 1 0 0 0 0 0 1 0 MICHAEL SMITH EXECUTIVE DIRECTOR 288701 0 40000 0 0 0 17000 0 11271 0 356972 0 0 0 PART I, LINE 4B MICHAEL SMITH, $15,000 - SUPPLEMENTAL RETIREMENT PLAN PART I, LINE 7 INCENTIVE COMPENSATION IS NOT FIXED AND THERE IS NO CONTRACT. A REVIEW IS DONE ANNUALLY FOR THE EXECUTIVE DIRECTOR BY THE COMPENSATION COMMITTEE AT WHICH TIME GOALS AND OBJECTIVES ARE ESTABLISHED FOR THE FOLLOWING YEAR. INCENTIVE COMPENSATION IS AWARDED BASED ON HOW WELL THE INDIVIDUAL HAS MET THE PREVIOUS YEAR'S GOALS AND OBJECTIVES AND THE OVERALL PERFORMANCE OF THE AGENCY. IT IS AWARDED AS A PERCENTAGE OF HIS/HER ANNUAL SALARY BUT NOT PRE-DETERMINED. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS GIVEN TO THE FULL BOARD FOR THEIR REVIEW AND ACCEPTANCE. THE FINAL 990 IS APPROVED BY THE FULL BOARD PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL ACKNOWLEDGEMENT FORMS MUST BE SIGNED AND SUBMITTED TO THE COMPLIANCE DIRECTOR, INCLUDING CONFIRMATION OF INDIVIDUAL'S RESPONSIBILITY TO REPORT ANY CONFLICTS OR CHANGE IN CIRCUMSTANCES THAT MIGHT GIVE RISE TO A CONFLICT. IF THERE IS A SUSPECTED CONFLICT, AN OFFICER OF THE ORGANIZATION RESPONSIBLE FOR COMPLIANCE WOULD REVIEW EACH "POTENTIAL" CONFLICT TO ESTABLISH WHETHER THE EMPLOYEE'S (OR AGENT'S) FAMILY RELATIONSHIPS (OR BUSINESS RELATIONSHIPS) PUT THE EMPLOYEE (OR AGENT) AT RISK OF CHOOSING BETWEEN SIGNIFICANT INDIVIDUAL INTERESTS AND THEIR DAY-TO-DAY AGENCY/GOVERNANCE RESPONSIBILITIES ("INHERENT CONFLICTS") OR WHETHER THERE IS EFFECTIVE SEGREGATION OF DUTIES BETWEEN RELATED EMPLOYEES (NO DIRECT MANAGEMENT OF FAMILY MEMBERS), OR WHETHER THERE IS EFFECTIVE SEGREGATION OF "SPAN OF CONTROL" (NO FAMILY MEMBER REVIEW PERFORMANCE OR DECIDES COMPENSATION FOR ANOTHER FAMILY MEMBER). ANY DOUBTS WITH RESPECT TO THE ABOVE ARE REVIEWED WITH THE EXECUTIVE DIRECTOR, AND THE COMPLIANCE COMMITTEE IF "POTENTIAL" CONFLICTS WERE TO RISE TO THE LEVEL OF A "REAL" CONFLICT OF INTEREST, IT WOULD REQUIRE A MODIFICATION OR CESSATION OF THE BUSINESS/EMPLOYEMENT RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION COMMITTEE REVIEWED THE EXECUTIVE DIRECTOR'S PERFORMANCE AGAINST GOALS AND CURRENT MARKET DATA. DECISIONS ARE DOCUMENTED CONTEMPORANEOUSLY AND COMMUNICATED TO THE ACTING DIRECTOR OF FINANCE BY THE BOARD PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.