2025-07-15T10:47:46-05:00 2024-08-31 390859910 BAKER TILLY ADVISORY GROUP LP 66 HUDSON BLVD E SUITE 2200 NEW YORK NY 10001 990 2023-09-01 060737391 EASTER SEAL REHABILITATION CENTER OF GREATER WATERBURY INC EAST 2037545141 22 TOMPKINS STREET WATERBURY CT 06708 GARY NIELSEN CFO / COO 2037545141 2025-07-14 1 1 MARY-EVELYN ANTONETTI P00431862 2126976900 2025-07-14 2023 2025-03-06 01:10:19Z LEONARD CIPOLLONE 22 TOMPKINS STREET WATERBURY CT 06708 24822235 0 X WWW.ESWCT.COM X 1958 CT EASTER SEAL ASSISTS INDIVIDUALS AND THEIR FAMILIES TO GAIN MAXIMUM (CONTINUED ON SCHEDULE O)FUNCTIONAL INDEPENDENCE IN THE COMMUNITY THROUGH DEVELOPMENTAL, VOCATIONAL, EDUCATIONAL, AND MEDICAL SERVICES BY FOCUSING ON AN INDIVIDUAL'S POTENTIAL. EASTER SEAL HELPS ITS CLIENTS EXCEED EXPECTATIONS AND LEAD FULL LIVES. 12 12 380 76 0 0 8865248 10166639 4871360 5068364 2627267 1674430 469355 551690 16833230 17461123 136464 140203 0 0 12114824 11820496 0 0 169555 3250142 3596972 15501430 15557671 1331800 1903452 50888190 56993609 4787759 4751570 46100431 52242039 X EASTER SEAL ASSISTS INDIVIDUALS AND THEIR FAMILIES TO GAIN MAXIMUM FUNCTIONAL INDEPENDENCE IN THE COMMUNITY THROUGH DEVELOPMENTAL, VOCATIONAL, EDUCATIONAL, AND MEDICAL SERVICES BY FOCUSING ON AN INDIVIDUAL'S POTENTIAL. (CONTINUED ON SCHEDULE O)EASTER SEAL HELPS ITS CLIENTS EXCEED EXPECTATIONS AND LEAD FULL LIVES. 0 0 3048060 125961 2788015 REHABILITATION SERVICES INCLUDING MEDICAL ASSESSMENT, OUTPATIENT REHABILITATION INCLUDING PHYSICAL THERAPY, OCCUPATIONAL THERAPY, SPEECH, MOBILITY MULTIDISCIPLINARY CLINIC AND AUDIOLOGY SERVICES. 10304737 14242 2818197 VOCATIONAL SERVICES INCLUDING EVALUATION, VOCATIONAL ASSESSMENT, WORK ADJUSTMENT PLACEMENT, SUPPORTIVE EMPLOYMENT. DEVELOPMENT OF EMPLOYMENT OPPORTUNITIES AND SITUATIONAL ASSESSMENTS FOR THE DISABLED, ALSO INCLUDES SCHOOL READINESS EDUCATIONAL PROGRAMS. 13352797 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 36 0 1 380 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 CT X GARY NIELSEN 2037545141 22 TOMPKINS STREET WATERBURY CT 06708 PAUL JESSELL VICE CHAIRMAN 0.21 0.00 X X 0 0 0 JAMES WATKOWSKI TREASURER 0.21 0.00 X X 0 0 0 ROBERT STABILE SECRETARY 0.21 0.00 X X 0 0 0 KELLIE JANDREAU DIRECTOR 0.17 0.00 X 0 0 0 ELIZABETH LACAVA CHAIRWOMAN 0.21 0.00 X X 0 0 0 MARK GRAVELINE DIRECTOR 0.17 0.00 X 0 0 0 KENNEY JOHNSON DIRECTOR 0.17 0.00 X 0 0 0 TAMARA NYCE DIRECTOR 0.17 0.00 X 0 0 0 MARIBEL RIVERA-SMITH DIRECTOR 0.17 0.00 X 0 0 0 DAVID SEGAL DIRECTOR 0.17 0.00 X 0 0 0 ROBERT TEITTINEN DIRECTOR 0.17 0.00 X 0 0 0 JAMES S ZOLDY DIRECTOR 0.17 0.00 X 0 0 0 LEONARD CIPOLLONE PRESIDENT 40.00 0.00 X 181047 0 9000 GARY NIELSEN CFO / COO 37.50 0.00 X 193278 0 30024 ERIC CYBULSKI VP OF PROGRAM ADMINISTRATION 40.00 0.00 X 144774 0 18543 CATHERINE GABIANELLI HR DIRECTOR 40.00 0.00 X 139292 0 3423 ANNETTE BURTON DIRECTOR OF AUDIOLOGY 40.00 0.00 X 119611 0 6493 778002 0 67483 5 0 1 0 PEDIMENT CONSTRUCTION 3 POMPERAUG OFFICE PARK SOUTHBURY CT 06488 CONSTRUCTION SERVICES 253044 1 51671 10050514 64454 16576 10166639 VOCATIONAL & EDUCATIONAL CONTRACT 624310 2818197 2818197 NET PATIENT SERVICE REVENUE 621400 2250167 2250167 5068364 1129217 1129217 86782 72739 14043 14043 14043 7767756 30907 7229601 23849 538155 7058 545213 545213 16696 51671 34923 -18227 -18227 PARTNERSHIP INCOME 624310 537848 537848 OTHER INCOME 900099 18026 18026 555874 17461123 5606212 0 1688272 108400 108400 31803 31803 475198 143115 320064 12019 9232232 8045322 1070101 116809 295357 237399 53894 4064 1098468 982258 103759 12451 719241 612788 97212 9241 37985 32926 5059 103432 103432 110450 110450 259721 257390 2075 256 55495 49860 2205 3430 307688 276160 27207 4321 202816 176279 25549 988 423553 398672 24881 254276 241527 12749 93576 62999 26046 4531 97217 75445 21772 57465 57465 590645 585930 4480 235 172460 160371 12089 FOOD SERVICE 396251 396251 PROGRAM SUPPLIES 377605 377605 DUES & SUBSCRIPTIONS 28878 24373 3295 1210 EQUIP. REPAIR & MAINT. 18459 18459 9000 9000 15557671 13352797 2035319 169555 304426 906885 451961 320631 1122741 1596265 454888 821679 8946 16092 233792 241312 17778308 9906703 7251121 7871605 38511716 43342404 79258 99779 1881661 1188993 587680 587964 50888190 56993609 1225346 1397500 33079 34250 2933466 2711124 595868 608696 4787759 4751570 X 45965476 52181219 134955 60820 46100431 52242039 50888190 56993609 X 1903452 4218620 19536 X X 0 1 X 1 1 1 X 7618926 10226951 8451691 8865248 10166639 45329455 7618926 10226951 8451691 8865248 10166639 45329455 45329455 890622 753769 952500 1083232 1215999 4896122 109523 753912 582421 453256 555874 2454986 52680563 23639693 0.86050 0.85690 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 18,387. 2020 AMOUNT: $ 56,672. 2021 AMOUNT: $ 377. 2022 AMOUNT: $ 547. 2023 AMOUNT: $ 18,026. PARTNERSHIP INCOME - 2019 AMOUNT: $ 91,136. 2020 AMOUNT: $ 697,240. 2021 AMOUNT: $ 582,044. 2022 AMOUNT: $ 452,709. 2023 AMOUNT: $ 537,848. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6036064 60000 962171 535000 6523235 6625493 60000 575571 1225000 6036064 7589283 60000 -1023790 6625493 6238539 60000 1290744 7589283 5502839 60000 845331 169631 6238539 1.00000 0.00000 0.00000 0 0 957038 957038 13364932 7397754 5967178 151534 85430 66104 2899199 2174152 725047 405605 249367 156238 7871605 DEFERRED COMPENSATION 99779 OPERATING LEASE LIABILITIES 377897 FINANCING LEASE LIABILITIES 131020 608696 X 21707141 4218620 10650 127198 4356468 17350673 110450 110450 17461123 15565533 10650 107662 118312 15447221 110450 110450 15557671 PART V, LINE 4: THE TEMPORARY RESTRICTED CONTRIBUTIONS ARE RESTRICTED FOR THE CONSTRUCTION AND RENOVATION OF PLAYGROUNDS. THE BOARD DESIGNATED FUNDS HAVE BEEN DESIGNATED BY THE BOARD OF DIRECTORS FOR EXTRAORDINARY REPAIRS, PURCHASES, AND REPLACEMENT OF EQUIPMENT BY THE ORGANIZATION. PART X, LINE 2: BELOW IS AN EXCERPT FROM FOOTNOTE 1 OF THE AUDITED FINANCIAL STATEMENTS FOR EASTER SEAL REHABILITATION CENTER OF GREATER WATERBURY, INC. THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND ITS INCOME IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) EXCEPT FOR ANY UNRELATED BUSINESS INCOME. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED AUGUST 31, 2024 AND 2023. THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAX POSITIONS BY APPLYING A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE THE TAKEN IN A TAX RETURN. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF AUGUST 31, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN INVESTMENT IN ACCESS REHAB CENTERS 19,536. FUNDRAISING EXPENSES 34,923. RENTAL EXPENSES 72,739. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 72,739. FUNDRAISING EXPENSES 34,923. GOLF EVENT 55925 43493 12432 935 11280 1152 14728 PINTS FOR A PURPOSE 11826 8178 3648 3648 3109 67751 51671 16080 935 11280 4800 17837 34852 -18772 1 ACTS 4 CLOTHING AND FURNITURE OUTREACH 1713 THOMASTON AVENUE WATERBURY CT 06708 203676244 501(C)(3) 50400 0 TO ASSIST IN COVERING MONTHLY OCCUPANCY RENTAL EXPENSES. CONNECTICUT COMMUNITY FOUNDATION 43 FIELD STREET WATERBURY CT 06702 680480736 501(C)(3) 40000 0 TO AID HOMELESS SHELTER AND TO PROVIDE SOCIAL WORKER ASSISTANCE TO THE HOMELESS IN WATERBURY. GREATER WATERBURY INTERFAITH MINISTRIES INC 16 CHURCH STREET WATERBURY CT 06702 060658070 501(C)(3) 18000 0 TO SUPPORT SOUP KITCHEN THAT ASSISTS THE HOMELESS AND DISABLED. 3 0 LOW-INCOME ELDERLY OUTREACH ASSISTANCE PROVIDED FOR HEARING AID ASSISTANCE AND DENTAL CARE ASSISTANCE. INDIVIDUAL GRANTS ARE AWARDED TO RECIPIENTS BASED UPON INCOME LEVELS AND DEMONSTRATED NEED. THE AMOUNT GOES DIRECTLY TO THE PROVIDER. 10 17561 SCHOLARSHIP GRANTS TO INDIVIDUALS FOR POST SECONDARY EDUCATION FOR STUDENTS WITH DISABILITIES. 10 14242 PART I, LINE 2: GRANTS ARE MONITORED ON AN ONGOING BASIS, GRANTS ARE MADE TO CHARITABLE 501(C)(3) ORGANIZATIONS THAT MEET CERTAIN NEEDS AS APPROVED BY THE BOARD OF DIRECTORS. X X X X 0 0 0 0 0 0 0 1 0 GARY NIELSEN CFO / COO 168278 0 25000 0 0 0 9941 0 20083 0 223302 0 0 0 LEONARD CIPOLLONE PRESIDENT 181047 0 0 0 0 0 0 0 9000 0 190047 0 0 0 ERIC CYBULSKI VP OF PROGRAM ADMINISTRATION 129774 0 15000 0 0 0 3672 0 14871 0 163317 0 0 0 PART I, LINE 7 THE BONUSES PROVIDED ARE DISCRETIONARY, AND ARE APPROVED BY THE BOARD. A CT HEALTH AND EDUCATIONAL FACILITY AUTHORITY - 2015 CHILD CARE REV 060806186 20774YUS4 2015-04-01 3010000 REFINANCE 2006 BOND 0 0 1 B CT HEALTH AND EDUCATIONAL FACILITY AUTHORITY - 2021 SUPPORTED CHILD CARE 060806186 20775DLY6 2021-06-24 965967 REFINANCE 2011 BOND 0 0 1 A 1065000 3010000 439 3009561 2015 0 1 1 1 B 430243 965967 5005 960963 2021 1 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 0 1 0 0 0 0 0 1 B 0 0 1 0 0 0 0 0 1 A 1 B 1 SCHEDULE K, PART II, PROCEEDS, LINE 11: [COLUMN A] THE AMOUNT INCLUDED ON LINE 11 WAS TO ADVANCE REFUND THE 2006 CHEFA TAX-EXEMPT CHILD CARE FACILITIES BOND. [COLUMN B] THE AMOUNT INCLUDED ON LINE 11 WAS TO REFUND THE CHEFA 2011 REVENUE BONDS. FORM 990, PART VI, SECTION B, LINE 11B THE CFO/COO (A LICENSED CPA) REVIEWS THE FORM 990. A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE MADE AWARE OF THE AGENCY'S BYLAWS REGARDING CONFLICT OF INTEREST AND OR THE POTENTIAL FOR A CONFLICT OF INTEREST. THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY BOARD OF DIRECTORS AND ALL EMPLOYEES. THE CONFLICT OF INTEREST DISCLOSURE IS SIGNED ANNUALLY BY BOARD OF DIRECTORS AND MANAGEMENT. IT IS THE DUTY OF THE BOARD OF DIRECTORS AND MANAGEMENT TO DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS AS SOON AS THEY ARISE. THE BOARD OF DIRECTORS WITH A CONFLICT ARE PROHIBITED FROM PARTICIPATING IN ANY DECISIONS RELATED TO A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 ON AN ANNUAL BASIS, THE EXECUTIVE/BUDGET AND FINANCE COMMITTEE, WHICH IS COMPRISED OF THE CHAIRMAN, VICE CHAIRMAN, TREASURER AND FOUR OTHER BOARD MEMBERS, MEET TO REVIEW AND DETERMINE THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT. COMPARABLE COMPENSATION DATA IS MADE AVAILABLE TO THE COMMITTEE, INCLUDING SALARY SURVEYS FOR SIMILAR SIZED AGENCIES. UPON COMPLETION OF A WRITTEN PERFORMANCE EVALUATION, THE COMMITTEE DOCUMENTS THE PRESIDENT'S COMPENSATION LEVEL IN WRITING. A SIMILAR PROCESS IS COMPLETED TO DETERMINE THE COMPENSATION OF THE CFO/COO WITH THE PRESIDENT INITIATING THE WRITTEN PERFORMANCE EVALUATION AND REVIEW. THIS PROCESS IS GENERALLY COMPLETED AROUND MID-YEAR ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 EASTER SEAL MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN INVESTMENT IN ACCESS REHAB CENTERS 19,536. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.