2024-08-15T08:02:43-05:00 2023-09-30 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2022-10-01 135596808 EASTER SEALS NEW YORK INC EAST 6036238863 633 3RD AVENUE 6TH FLOOR NEW YORK NY 10017 CAROL KHOURY CFO 2127274200 2024-08-15 1 0 SCOTT THOMPSETT P00741490 2125990100 2022 2024-08-08 14:25:15Z CHRISTINE MCMAHON 633 THIRD AVE 6TH FL NEW YORK NY 10017 24001294 0 X WWW.EASTERSEALS.COM/NEWYORK X 1963 NY WE PROVIDE SERVICES SO THAT PEOPLE WITH DISABILITIES CAN LIVE, LEARN, & WORK IN OUR COMMUNITIES. 5 5 500 46 0 0 4450205 516470 25069724 23484824 0 0 0 0 29519929 24001294 857073 739321 0 0 19869516 16260049 0 0 10728 8725817 8202600 29452406 25201970 67523 -1200676 12332644 19904960 15599535 24336658 -3266891 -4431698 X SEE SCHEDULE O 0 0 18294581 652444 20375201 (SEE SCHEDULE O) 3953959 86877 3109623 (SEE SCHEDULE O) 22248540 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 61 0 1 500 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X CAROL KHOURY CFO 2127274200 633 THIRD AVENUE 6TH FLOOR NEW YORK NY 10017 MARK LEGASPI CHAIRMAN 1.00 0.00 X X 0 0 0 ANDREA R COHEN DIRECTOR 1.00 0.00 X 0 0 0 RONALD RIZZO DIRECTOR 1.00 0.00 X 0 0 0 MATTHEW V FERDON DIRECTOR (AS OF 01/2023) 1.00 0.00 X 0 0 0 NICOLE JAMES DIRECTOR (AS OF 08/2023) 1.00 0.00 X 0 0 0 CHRISTINE MCMAHON PRESIDENT AND CEO OF FEDCAP 1.00 40.00 X 0 700590 151452 CAROL KHOURY CFO OF FEDCAP 1.00 40.00 X 0 325340 8726 KENNETH BREZENOFF GEN. COUNSEL & VP STRAT. INIT. 1.00 40.00 X 0 242410 18257 MARY MORAN EXECUTIVE DIRECTOR 20.00 20.00 X 0 143928 4955 LORA WINGHART REGIONAL DIRECTOR 40.00 0.00 X 127026 0 11731 SHAWN MCCURLEY EXEC. DIR. ROCHESTER (THRU 05/2023) 20.00 20.00 X 0 158263 4147 EMANUEL MOULTRIE SR DIRECT SUPPORT PROFESSIONAL 40.00 0.00 X 108267 0 7388 KIMBERLEY ARGENNIA RESIDENTIAL MANAGER 40.00 0.00 X 107193 0 7402 ANGELA M TORRES PROGRAM DIRECTOR 40.00 0.00 X 104039 0 13652 446525 1570531 227710 4 0 1 0 REYNALDO ESPINAL 35 CLINTON STREET MIDDLETOWN NY 10940 MAINTENANCE SERVICES 181146 HORIZON FOOD SERVICE 45 ROGERS DRIVE NEW ROCHELLE NY 10804 FOOD MGMT. SVCS. 145332 SARALYN FINKER 2 SKYLINE TERRACE NANUET NY 10954 PHYSICAL THERAPY 126860 JOHN ERHART MD PC 85 SUMMIT DRIVE ROCHESTER NY 14620 PSYCHIATRIC SVCS. 111075 4 516470 516470 REHAB AND VOCATIONAL PROGRAMS 624310 23484824 23484824 23484824 24001294 23484824 0 0 X 739321 739321 12974738 12667843 306895 870411 849823 20588 1753624 1712145 41479 661276 645635 15641 58455 46115 12340 1113034 790838 321716 480 10000 10000 500425 209246 291179 269510 246517 22993 1821850 859468 962382 84215 14041 70174 56066 56066 243727 40963 202764 304542 99966 197860 6716 494030 424005 69079 946 REIMBURSED EXP (FEDCAP) 2843047 2775800 67247 BANK FEES 55907 10026 45881 SECURITY EXPENSE 13905 672 13233 TEMPORARY STAFFING 2655 2655 331232 57395 271251 2586 25201970 22248540 2942702 10728 1999168 726535 66757 160121 3263863 2842427 156338 186892 12880453 5295321 6141848 7585132 182861 173360 521809 8230493 12332644 19904960 1426370 1042920 185413 5847962 5516731 8139790 17777007 15599535 24336658 X -3976322 -5207897 709431 776199 -3266891 -4431698 12332644 19904960 -1200676 35869 0 X 0 1 X 1 1 1 X 336525 174780 886093 4450205 516470 6364073 336525 174780 886093 4450205 516470 6364073 339963 6024110 8403 3802 4869 17074 15422 18695 1234 35351 6416498 132975652 0.93880 0.93400 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2018 AMOUNT: $ 15,422. 2019 AMOUNT: $ 18,695. 2020 AMOUNT: $ 1,234. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 709431 66768 776199 688887 20544 709431 585537 103350 688887 552453 33084 585537 501660 50793 552453 1.00000 0 0 1022300 1022300 7519672 3063784 4455888 940228 940228 3398253 2231537 1166716 7585132 OPERATING LEASE RIGHT-OF-USE ASSETS 7667958 BENEFICIAL INTEREST IN TRUST 562535 8230493 INTERCOMPANY PAYABLE 9357839 OPERATING LEASE LIABILITIES 7901351 FINANCE LEASE LIABILITIES 226306 OTHER LIABILITIES 291511 17777007 X PART V, LINE 4: EASTER SEALS NEW YORK USES THE PROCEEDS EARNED ON ITS ENDOWMENT FUNDS TO MAXIMIZE THE EXTENT TO WHICH IT IS ABLE TO FULFILL ITS MISSION OF PROVIDING FREE AND REDUCED-PRICE SERVICES TO INDIVIDUALS AND FAMILIES WHO NEED BUT CANNOT AFFORD OR OTHERWISE ACCESS THEM. PART X, LINE 2: FIN 48 EASTER SEALS NEW YORK, INC. DOES NOT RECEIVE ITS OWN STANDALONE AUDITED FINANCIAL STATEMENTS; ITS OPERATIONS ARE INCLUDED WITHIN THE FINANCIAL STATEMENTS OF ITS PARENT ORGANIZATION: THE FEDCAP GROUP, INC. THE FIN-48 FOOTNOTE REPRODUCED BELOW IS FROM THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS. FEDCAP AND ITS RELATED ENTITIES FOLLOW GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. FEDCAP AND ITS RELATED ENTITIES ARE EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH THEY ARE SUBJECT TO TAX ON INCOME UNRELATED TO THEIR RESPECTIVE EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC. THESE ORGANIZATIONS HAVE PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF THEIR TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE THEIR FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH THEY HAVE NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. FEDCAP AND ITS RELATED ENTITIES HAVE DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART IX, RIGHT-OF-USE ASSETS, LINE 2 AND PART X, OPERATING LEASE LIABILITY LINE 1(2): THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") IMPLEMENTED A NEW LEASE ACCOUNTING STANDARD THAT BECAME EFFECTIVE FOR EASTER SEALS NEW YORK, INC. AS IN THE YEAR ENDING SEPTEMBER 30, 2023. THIS ACCOUNTING STANDARD WAS EFFECTUATED TO IMPROVE THE TRANSPARENCY SURROUNDING KEY INFORMATION PERTAINING TO AN EXEMPT ORGANIZATION'S LEASING ARRANGEMENTS (AND TO ENSURE THAT ALL ORGANIZATIONS WERE RECORDING THE TRANSACTIONS UNIFORMLY ON THEIR BALANCE SHEETS). 1 EDUCATIONAL/OCCUPATIONAL HEALTH ASSISTANCE 1890 739321 FMV FOOD, CLOTHING, SUPPLIES, BOOK, & TRAVEL FOOD, CLOTHING, & SUPPLIES PART III: THE FEDCAP GROUP IS COMMITTED TO EFFECTING LONG-TERM, SUSTAINABLE CHANGE AMONG THE POPULATIONS AND COMMUNITIES WE SERVE. EASTER SEALS NEW YORK IS AN INSTRUMENTAL PART OF EFFECTING THAT CHANGE. ITS PROGRAMS AND OPERATIONS BRING EDUCATION AND THE POWER OF WORK TO INDIVIDUALS WITH DISABILITIES, ADULTS WITH CONVICTION HISTORIES, VETERANS, AND MANY OTHERS FACING BARRIERS TO EMPLOYMENT. INDIVIDUAL GRANTS DO NOT REQUIRE CONTINUED MONITORING AS THE ORGANIZATION ONLY PROVIDES ASSISTANCE TO THOSE INDIVIDUALS WHO HAVE DEMONSTRATED A NEED (EITHER PUBLIC ASSISTANCE, EDUCATIONAL STIPENDS OR SOME OTHER FORM OF CARE). NO GIFTED FUNDS MAY BE USED FOR NON-ESSENTIAL PURPOSES AND MAY NOT BE SPENT ON DISCRETIONARY ITEMS THAT DO NOT SUPPORT AN INDIVIDUAL'S HEALTH AND WELFARE. 0 1 0 0 0 0 0 0 0 CHRISTINE MCMAHON PRESIDENT AND CEO OF FEDCAP 0 700590 0 0 0 0 0 140535 0 10917 0 852042 0 0 CAROL KHOURY CFO OF FEDCAP 0 325340 0 0 0 0 0 6375 0 2351 0 334066 0 0 KENNETH BREZENOFF GEN. COUNSEL & VP STRAT. INIT. 0 242410 0 0 0 0 0 7442 0 10815 0 260667 0 0 SHAWN MCCURLEY EXEC. DIR. ROCHESTER (THRU 05/2023) 0 158263 0 0 0 0 0 3423 0 724 0 162410 0 0 PART I, LINE 4B PRESIDENT/CEO, CHRISTINE MCMAHON PARTICIPATES IN FEDCAP'S SUPPLEMENTAL NONQUALIFIED SECTION 457(F) RETIREMENT PLAN. THE EMPLOYER CONTRIBUTION TO THE SECTION 457(F) PLAN IN CALENDAR YEAR 2022 $130,000 THIS AMOUNT IS INCLUDED IN SCHEDULE J, PART II, COLUMN C. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: OUR MISSION IS TO SPREAD HELP, HOPE & ANSWERS. EASTER SEALS NEW YORK PROVIDES EXCEPTIONAL SERVICES TO ENSURE THAT ALL PEOPLE WITH DISABILITIES OR SPECIAL NEEDS AND THEIR FAMILIES HAVE EQUAL OPPORTUNITIES TO LIVE, LEARN, WORK AND PLAY IN THEIR COMMUNITIES. WE CHANGE THE WAY THE WORLD DEFINES AND VIEWS DISABILITY BY MAKING PROFOUND, POSITIVE DIFFERENCES IN PEOPLE'S LIVES EVERY DAY. EASTER SEALS HAS BEEN HELPING INDIVIDUALS WITH DISABILITIES AND SPECIAL NEEDS, AND THEIR FAMILIES, LIVE BETTER LIVES FOR NEARLY 90 YEARS. FROM CHILD DEVELOPMENT CENTERS TO PHYSICAL REHABILITATION AND JOB TRAINING FOR PEOPLE WITH DISABILITIES, EASTER SEALS OFFERS A VARIETY OF SERVICES TO HELP PEOPLE WITH DISABILITIES ADDRESS LIFE'S CHALLENGES AND ACHIEVE PERSONAL GOALS. EASTER SEALS NEW YORK PROVIDES PROGRAMS AND SERVICES TO CHILDREN AND ADULTS WITH DISABILITIES AND OTHER SPECIAL NEEDS, AND THEIR FAMILIES. OUR GOAL IS TO HELP INDIVIDUALS WITH SPECIAL NEEDS GAIN DIGNITY, EQUALITY AND INDEPENDENCE. WE PROVIDE THE HIGHEST QUALITY SERVICES IN THE MOST CARING AND COST-EFFECTIVE MANNER. OUR STAFF AND VOLUNTEERS HAVE A LONG-STANDING COMMITMENT TO SERVE THOSE FOR WHOM NO OTHER RESOURCES EXIST. FORM 990, PART III, LINES 4A-B: FIVE CHILD DEVELOPMENT CENTERS PROVIDE PRESCHOOL SPECIAL EDUCATION AND GENERAL PRESCHOOL FOR CHILDREN OF ALL ABILITIES THROUGHOUT THE HUDSON VALLEY, NEW YORK CITY, AND LONG ISLAND. MORE THAN 500 CHILDREN RECEIVE HIGH-QUALITY EDUCATION AND THERAPEUTIC SUPPORTS EVERYDAY IN A SAFE AND ENRICHING ENVIRONMENT. PARENTING EDUCATION IS PROVIDED TO THEIR FAMILIES. SOME CHILD DEVELOPMENT CENTERS ALSO OFFER AFTER SCHOOL PROGRAMS TO SUPPORT CHILDREN THROUGHOUT THE ENTIRE DAY. VOCATIONAL TRAINING PROGRAMS SUPPORT HOMELESS VETERANS, UNDEREMPLOYED VETERANS, FEMALE VETERANS, AND OLDER ADULTS THROUGH SPECIALIZED PROGRAMS IN SYRACUSE, NEW YORK CITY, AND LONG ISLAND. PARTICIPANTS RECEIVE JOB TRAINING, RESUME DEVELOPMENT, AND PLACEMENT SUPPORT TO OBTAIN AND MAINTAIN HIGH-QUALITY EMPLOYMENT. THE KESSLER CENTER PROVIDES RESIDENTIAL, EDUCATIONAL, AND CLINICAL SUPPORTS TO CHILDREN WITH DISABILITIES AND COMPLEX CHALLENGES. THIS UNIQUE PROGRAM MAKES A POSITIVE IMPACT IN THE LIVES OF CHILDREN AGES 5-21 WHO WERE PREVIOUSLY NOT SUCCESSFUL IN OTHER PROGRAMS. THE KESSLER CENTER PROVIDES SERVICES FOR STUDENTS FROM THROUGHOUT NEW YORK STATE AS WELL AS DAY EDUCATION PROGRAMS FOR STUDENTS FROM THE GREATER ROCHESTER COMMUNITY. INDIVIDUALS WITH DISABILITIES LIVE IN SUPPORTIVE, ENRICHING HOMES KNOWN AS INDIVIDUALIZED RESIDENTIAL ALTERNATIVES (IRAS) LOCATED THROUGHOUT ROCHESTER. EASTER SEALS NEW YORK STAFF ASSISTS THESE INDIVIDUALS IN DEVELOPING INDEPENDENT LIVING SKILLS AND SUPPORTS THEM IN ACHIEVING THEIR PERSONAL GOALS IN THE COMMUNITY. THE DIAGNOSTIC & TREATMENT CENTER PROVIDES COMPREHENSIVE PRIMARY MEDICAL CARE AND MENTAL HEALTH SERVICES TO MORE THAN 1,900 PEOPLE WITH DISABILITIES IN WESTERN NEW YORK EACH YEAR. SERVICES INCLUDE MEDICATION MANAGEMENT, THERAPY, EVALUATIONS, SECOND OPINIONS, AND DIAGNOSTIC TESTING. CARING FOR AN INDIVIDUAL WITH A DISABILITY CAN BE STRESSFUL. EASTER SEALS NEW YORK IN-HOME RESPITE PROGRAM HELPS MORE THAN 200 FAMILIES FIND THE TIME TO TAKE CARE OF OTHER NEEDS, RELAX, AND RECHARGE BY PROVIDING DEPENDABLE RESPITE WORKERS IN THE FAMILY'S HOME. CAMP COLONIE IS A FULLY-ACCESSIBLE EDUCATIONAL AND RECREATIONAL SUMMER CAMP IN ALBANY. MORE THAN 40 CHILDREN WITH SPECIAL NEEDS MAKE FRIENDS, HAVE FUN, AND EXPLORE THEIR ABILITIES, ALONGSIDE THEIR TYPICALLY DEVELOPING PEERS EACH SUMMER. CAMP COLONIE COMBINES TRADITIONAL SUMMER CAMP WITH SCHOOL WITHOUT WALLS INDIVIDUALIZED SPECIAL EDUCATION SERVICES. THE PORT JERVIS COMMUNITY OUTREACH CENTER PROVIDES FOOD, CLOTHING, HOUSEHOLD ITEMS, AND ACCESS TO OTHER AREA NON-PROFIT ORGANIZATIONS FOR MEMBERS OF THIS COMMUNITY. IN THE BRONX, A FAMILY OUTREACH PROGRAM PROVIDES SOCIAL WORK AND NURSING CARE TO CHILDREN WITH DISABILITIES AND THEIR FAMILIES TO INCREASE CONSISTENCY OF CARE WHILE STRENGTHENING OVERALL HEALTH AND WELLNESS. MEDICAID SERVICE COORDINATORS PARTNER WITH 200 INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES TO DETERMINE, ACCESS, AND MONITOR APPROPRIATE SUPPORT SERVICES THAT ARE AVAILABLE THROUGH ROCHESTER. EASTER SEALS NEW YORK MANAGES AND SUPPORTS THE NEW YORK WARRIORS QUADRIPLEGIC RUGBY TEAM. THIS TEAM OF INSPIRING ATHLETES WITH DISABILITIES COMPETES IN REGIONAL AND NATIONAL TOURNAMENTS AND SPEAKS TO SCHOOLS AND ORGANIZATIONS ABOUT INCREASING INCLUSION AND ACCESS FOR PEOPLE WITH DISABILITIES. EASTER SEALS NEW YORK: EASTER SEALS NEW YORK PROVIDES EXCEPTIONAL SERVICES TO ENSURE ALL INDIVIDUALS WITH DISABILITIES OR SPECIAL NEEDS AND THEIR FAMILIES HAVE EQUAL OPPORTUNITIES TO LIVE, LEARN, WORK,AND PLAY IN THEIR COMMUNITIES. SINCE 1922, EASTER SEALS NEW YORK HAS BEEN AT THE FOREFRONT OF PROVIDING SERVICES THAT ENABLE INDIVIDUALS TO LIVE WITH EQUALITY, DIGNITY, AND INDEPENDENCE. MORE THAN 21,000 INDIVIDUALS ACROSS NEW YORK STATE ARE IMPACTED BY EASTER SEALS NEW YORK EVERY YEAR, AND 90% OF EVERY DOLLAR RAISED GOES DIRECTLY TO SUPPORTING THESE INDIVIDUALS IN NEED. MILITARY & VETERANS INITIATIVE: EASTER SEALS NEW YORK CURRENTLY PROVIDES THREE MILITARY AND VOCATIONAL SERVICES PROGRAMS TO SUPPORT OUR RETURNING VETERANS AS THEY REINTEGRATE INTO SOCIETY AND GAIN THE SKILLS NEEDED TO OBTAIN EMPLOYMENT AND BECOME PRODUCTIVE, ACTIVE MEMBERS OF OUR WORKFORCE. ELIGIBLE PARTICIPANTS GO THROUGH AN INTAKE AND ASSESSMENT PROCESS, RECEIVE HARD AND SOFT SKILLS TRAINING AND FINALLY, EMPLOYMENT PLACEMENT AND RETENTION SERVICES. HOMELESS VETERANS REINTEGRATION PROGRAM (HVRP): TODAY'S SERVICE MEMBERS AND VETERANS ARE MAKING SIGNIFICANT CONTRIBUTIONS TO THEIR COMMUNITIES, BUT SOME FACE CHALLENGES DURING TRANSITION AND REINTEGRATION. THROUGH THIS PROGRAM, HONORABLY DISCHARGED VETERANS IN NEW YORK CITY AND SYRACUSE RECEIVE SKILLS ASSESSMENT, CAREER COUNSELING, AND OTHER SUPPORT SERVICES. HOMELESS FEMALE VETS/VETS WITH FAMILIES REINTEGRATION PROGRAM: MORE WOMEN THAN EVER RETURN HOME FROM ACTIVE DUTY TO FACE THE SAME STRUGGLES AS THEIR MALE COUNTERPARTS FINDING EMPLOYMENT. FEMALE VETERANS OFTEN FACE A MUCH MORE DIFFICULT REINTEGRATION PROCESS FOR SEVERAL REASONS: PREVALENCE OF MILITARY SEXUAL TRAUMA IS HIGH, SOME WOMEN DO NOT IDENTIFY THEMSELVES AS VETERANS, AND, WHEN HOMELESS, OFTEN FEAR THEY WILL LOSE THEIR CHILDREN. THE FIRST FEW MONTHS AFTER THEIR SERVICE HAS ENDED ARE CRUCIAL. THE INTAKE AND EVALUATION PROCESS IN THIS PROGRAM DIRECTS SUPPORT TO THE VETERANS AS THEY BEGIN THE PROCESS OF REINTEGRATION. VETS2JOBS: IN SYRACUSE AND LONG ISLAND, NEW YORK, EASTER SEALS NEW YORK OPERATES A VETS2JOBS PROGRAM IN CONJUNCTION WITH ITS HVRP PROGRAM. VETS2JOBS WORKS DIRECTLY WITH UNEMPLOYED OR UNDEREMPLOYED VETERANS AND PROVIDES: ASSESSMENT OF SKILLS AND INTERESTS; ASSISTANCE WITH RESUME WRITING AND INTERVIEWING SKILLS; FACE-TO-FACE TIME WITH LOCAL BUSINESSES IN NEED OF QUALIFIED WORKERS, AND JOB PLACEMENT FOR VETERANS IN COMMUNITIES THROUGHOUT SYRACUSE. FORM 990, PART VI, SECTION A, LINE 6 EASTER SEALS NEW YORK INC.'S SOLE MEMBER IS THE FEDCAP GROUP, INC. EASTER SEALS NEW YORK INC.'S SOLE MEMBER IS THE FEDCAP GROUP, INC. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S BYLAWS RESERVE THE POWER TO THE SOLE MEMBER TO APPOINT, REPLACE OR REMOVE THE BOARD OF DIRECTORS (FOR ANY REASON AT ANY TIME). FORM 990, PART VI, SECTION A, LINE 7B CERTAIN ACTIONS, AS IDENTIFIED IN THE EASTER SEALS NEW YORK BYLAWS, REQUIRE THE PRIOR AFFIRMATIVE VOTE OR WRITTEN CONSENT OF THE SOLE MEMBER BEFORE THE BOARD OF DIRECTORS CAN ACT: 1. AMENDING, RESTATING OR REVOKING ITS CERTIFICATE OF INCORPORATION OR ITS BY-LAWS; 2. PERMIT OR APPROVE ITS MERGER OR CONSOLIDATION WITH OR INTO ANY OTHER ENTITY OR 3. PERMIT OR APPROVE ITS CONVERSION INTO ANOTHER FORM OF ENTITY; 4. TAKE ANY ACTION, OR KNOWINGLY FAIL TO TAKE ANY ACTION, AS A RESULT OF WHICH ACTION OR INACTION THE CORPORATION SHALL CEASE TO QUALIFY AS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM TAXATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE, AS AMENDED (THE "CODE"); 5. ADOPT A BUDGET OR MAKE A MATERIAL CHANGE TO AN EXISTING BUDGET; 6. DIVEST ITSELF OF ANY LINE OF BUSINESS, OR ANY OTHER BUSINESS ENTITY, OWNED OR CONTROLLED BY IT; 7. PERMIT OR APPROVE THE FILING BY IT OF A PETITION FOR BANKRUPTCY 8. PERMIT OR APPROVE THE SALE OF ALL OR SUBSTANTIALLY ALL OR ANY MATERIAL PART OF ITS ASSETS; 9. COMMENCE A LAWSUIT OR OTHER LEGAL PROCEEDING AGAINST ANY PERSON; 10. ADMIT A NEW MEMBER; 11. PERMIT OR APPROVE THE ACQUISITION OF ANY BUSINESS OR ENTITY; OR 12. PERMIT OR APPROVE THE INCURRING OF ANY INDEBTEDNESS FOR BORROWED MONEY FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN CONJUNCTION WITH FEDCAP'S FINANCIAL DEPARTMENT. IT WAS REVIWED BY SENIOR MANAGEMENT. A FULL COPY OF THE 990 WAS PROVIDED TO THE FULL BOARD BEFORE FILING FOR THEIR REVIEW AND COMMENT. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST THE CONFLICT OF INTEREST POLICY IS SIGNED BY APPROPRIATE EASTER SEALS NEW YORK, INC. EMPLOYEES ANNUALLY. EACH MEMBER OF THE BOARD OF DIRECTORS SIGNS THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. VIOLATION OF THE POLICY WILL SUBJECT AN EMPLOYEE TO DISCIPLINARY ACTION OR IMMEDIATE DISCHARGE. EMPLOYEES WHO HAVE KNOWLEDGE OR SUSPICION OF IMPROPER CONDUCT OR ACTIVITIES BY OTHER EMPLOYEES OR OUTSIDE PARTIES DOING BUSINESS WITH EASTER SEALS NEW YORK, INC. ARE EXPECTED TO IMMEDIATELY BRING IT TO THE ATTENTION OF THE CEO OR DIRECTOR OF HUMAN RESOURCES. FORM 990, PART VI, SECTION B, LINE 15 EASTER SEALS NEW YORK, INC. DOES NOT COMPENSATE ANY OF THE OFFICERS REPORTED ON THE FORM 990; THAT COMPENSATION IS PAID BY FEDCAP REHABILITATION SERVICES, INC. (AN AFFILIATED ORGANIZATION). THE PROCESS THAT FEDCAP UNDERTAKES TO DETERMINE COMPENSATION IS AS FOLLOWS: THE BOARD OF DIRECTORS HAS ESTABLISHED A COMPENSATION COMMITTEE OF INDEPENDENT PERSONS THAT HAVE NO PERSONAL INTEREST IN THE PROPOSED COMPENSATION AGREEMENT. IN DETERMINING THE PRESIDENT'S COMPENSATION PACKAGE, THE COMPENSATION COMMITTEE CONDUCTS AN ANALYSIS OF INDUSTRY COMPARABLES FOR INDIVIDUALS PERFORMING SIMILAR JOB FUNCTIONS. THE COMPENSATION COMMITTEE ULTIMATELY MAKES THE DECISIONS ABOUT THE PRESIDENT'S COMPENSATION AND MEMORIALIZES ITS DECISION IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 EASTER SEALS NEW YORK, INC. MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS. THE FORM 990 IS LIKEWISE PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION. FORM 990, PART IX, LINE 24A THE FEDCAP GROUP PROVIDES CERTAIN CORPORATE SERVICES SUCH AS FINANCE, HUMAN RESOURCES, PAYROLL, LEGAL AND INFORMATION TECHNOLOGY, TO ITS AFFILIATED ORGANIZATIONS. THESE SERVICES ARE REIMBURSED AT COST; IN FISCAL 2023, EASTER SEALS NEW YORK, INC. REIMBURSED $2,843,047 TO THE FEDCAP GROUP FOR THESE CORPORATE SERVICES. 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