2025-11-12T15:25:58-06:00 2024-12-31 202954888 BRYANS & GRAMUGLIA CPAS LLC 1 PINE WEST PLAZA SUITE 107 ALBANY NY 12205 990 2024-01-01 161442959 ALLEGANY REGIONAL DEVELOPMENT CORP ALLE 7163754747 1439 BUFFALO STREET OLEAN NY 14760 MARI L HOWARD PRESIDENT/CEO 7163754747 2025-11-12 0 1 ROBERT GRAMUGLIA P00454779 5184528055 2025-10-20 2024 2025-03-06 01:10:19Z MARI L HOWARD 1439 BUFFALO STREET OLEAN NY 14779 228659 0 X WWW.INTANDEM.ORG X 1994 NY OUTREACH, BEHAVIOR, TRAINING AND ADVOCACY FOR INDIVIDUALS WITH DISABILITIES AND THEIR FAMILES. 5 5 0 5 0 0 0 0 215662 228659 0 0 0 0 215662 228659 0 0 0 0 208665 223823 0 0 0 56226 75579 264891 299402 -49229 -70743 71519 126641 30864 156729 40655 -30088 OUTREACH, BEHAVIOR, TRAINING AND ADVOCACY FOR INDIVIDUALS WITH DISABILITIES AND THEIR FAMILES. 0 0 266190 228659 PROVIDED FAMILY SUPPORT, RECREATION/RESPITE AND COMMUNITY HABILITATION SERVICES TO INDIVIDUALS AND FAMILIES. 266190 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 NY X X STEVEN E WILLIAMS 7163754747 1439 BUFFALO STREET OLEAN NY 14760 X RICK JOZWIAK CHAIRPERSON 1.00 1.00 X X 0 0 0 MARY E SMITH VICE CHAIRPERSON 1.00 1.00 X X 0 0 0 JIM RIED SECRETARY/TREASURER 1.00 1.00 X X 0 0 0 THOMAS MAHAR DIRECTOR 1.00 1.00 X 0 0 0 DR THOMAS DELANEY DIRECTOR 1.00 1.00 X 0 0 0 MARI L HOWARD PRESIDENT & CEO 1.00 37.50 X 0 0 0 0 0 0 0 0 0 0 0 OPWDD FSS 900099 169572 169572 MEDICAID 624100 60497 60497 OTHER REVENUE 900099 -1410 -1410 228659 228659 228659 0 0 4161 4161 178693 166187 12506 2809 2553 256 25349 22969 2380 12811 11643 1168 103 103 2762 2762 2619 107 2512 129 129 17722 17092 630 2005 252 1753 1304 1123 181 24294 24036 258 76 5 71 1225 1188 37 169 169 6835 6277 558 6971 4602 2369 OTHER EXPENSES 6786 6177 609 EXPENSED EQUIPMENT 1392 1124 268 REPAIRS & MAINTENANCE 1187 855 332 299402 266190 33212 0 13431 19361 57051 106184 1037 1096 71519 126641 5287 5287 25577 151442 30864 156729 X 40655 -30088 40655 -30088 71519 126641 -70743 0 X X 0 1 X 1 0 X 223740 146869 296214 215662 228659 1111144 223740 146869 296214 215662 228659 1111144 0 0 0 1111144 3 3 2 8 3 3 2 8 223743 146872 296216 215662 228659 1111152 1.00000 1.00000 0.00000 X 0 DUE TO FUNDING SOURCES 19034 DUE TO AFFILIATES 132408 151442 X PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS CLASSIFIED ALLEGANY REGIONAL DEVELOPMENT CORPORATION AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE. THE ORGANIZATION IS ALSO EXEMPT FROM NEW YORK STATE INCOME TAX UNDER ARTICLE 7(A) OF THE NEW YORK STATE EXECUTIVE LAW. THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED FASB ASC 740-10 WHICH REQUIRES ENTITIES TO DISCLOSE IN THEIR FINANCIAL STATEMENTS THE NATURE OF ANY UNCERTAINTY IN THEIR TAX POSITION. FOR TAX-EXEMPT ENTITIES, THEIR TAX-EXEMPT STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, SINCE EVENTS COULD POTENTIALLY OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. HOWEVER, THE ORGANIZATION HAS NO KNOWLEDGE OF EVENTS OR CIRCUMSTANCES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE ORGANIZATION HAS IMPLEMENTED FASB ASC 740-10 AND ITS CURRENT ACCOUNTING POLICY FOR EVALUATING UNCERTAIN TAX POSITIONS IS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE ORGANIZATION HAS NOT RECOGNIZED ANY BENEFITS FROM UNCERTAIN TAX POSITIONS IN 2024 AND BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY INCREASE OR DECREASE WITHIN 12 MONTHS OF THE STATEMENT OF FINANCIAL POSITION DATE. THE ORGANIZATION EVALUATED ITS TAX POSITION AND CONCLUDED THAT ALL OF THE POSITIONS TAKEN BY THE ORGANIZATION WOULD MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION, BASED ON TECHNICAL MERITS. THE INFORMATION RETURNS OF ALLEGANY REGIONAL DEVELOPMENT CORP. FOR 2021, 2022, AND 2023 ARE SUBJECTED TO EXAMINATION BY TAX AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WAS PROVIDED FOR ELECTRONIC REVIEW TO THE BOARD OF DIRECTORS' PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE THROUGH DISCUSSION AND RE-SIGNING OF AGREEMENTS AT BOARD MEETINGS ANNUALLY. AFTER THE AGREEMENTS ARE COMPLETED THEY ARE REVIEWED BY THE CHIEF EXECUTIVE OFFICER. IF NO ISSUES ARE NOTED, THE AGREEMENTS ARE FILED. IF ISSUES ARE NOTED, THE CEO THEN DISCUSSES WITH THE CORPORATE COMPLIANCE OFFICER. FORM 990, PART VI, SECTION B, LINE 15A THE HUMAN RESOURCES ADMINISTRATOR CONDUCTS AN ANALYSIS OF CEO COMPENSATION AT COMPARABLE AGENCIES IN WESTERN NEW YORK AND A STATEWIDE ANALYSIS VIA SALARY SURVEYS. THE HUMAN RESOURCES ADMINISTRATOR SHARES ALL PERFORMANCE INFORMATION AND COMPENSATION STUDY DATA WITH THE BOARD CHAIRS. TOGETHER THEY DEVELOP THE CEO COMPENSATION PACKAGE FOR THE COMING YEAR AND THEN RECOMMEND TO THE FULL BOARD. THE BOARD REVIEWS AND APPROVES THE CEO EMPLOYMENT AGREEMENT WHICH INCLUDES ANY CHANGES IN COMPENSATION, DEFERRED COMPENSATION, AND BENEFITS. FORM 990, PART VI, SECTION C, LINE 19 THE REQUIRED GOVERNING DOCUMENTS FOR PUBLIC DISCLOSURE ARE MADE AVAILABLE UPON REQUEST FROM THE CHIEF FINANCIAL OFFICER'S OFFICE DURING NORMAL BUSINESS HOURS. FORM 990 - PART XII - LINE 2C - THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. CATTARAUGUS REHABILITATION CENTER INC 1439 BUFFALO STREET OLEAN NY 14760 161291766 ENHANCING LIVES OF PEOPLE WITH DISABILITIES THROUGH SUPPORTS AND SERVICES. NY 501(C)(3) 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 CATTARAUGUS REHABILITATION CENTER INC P 253520 COST