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Nonprofiteer
← ACLD FOUNDATION INC

Form 990 for tax year 2023

Filed by ACLD FOUNDATION INC.

Totals

Total revenue
$1,018,784
Total expenses
$921,168
Contributions and grants received
$960,990
Grants paid
$423,039
Program service revenue
$0
Investment income
$80,440
Other revenue
-$22,646
Total assets, end of year
$2,500,460
Total liabilities, end of year
$570,861
Net assets or fund balances, end of year
$1,929,599
Program services expenses (Part IX)
$423,039
Management and general expenses
$54,337
Fundraising expenses
$443,792
Program service expenses (Part III)
$423,039

Program services were 45.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $426,875

  • 1f · All other contributions, gifts and grants

    $534,115

  • 3 · Investment income

    total $80,009 · excluded $80,009

  • 7a · Gross sales of assets other than inventory

    securities $114 · other assets $317

  • 7b · Less cost or other basis and sales expenses

    securities $0 · other assets $0

  • 7c · Gain or loss

    securities $114 · other assets $317

  • 7d · Net gain or loss

    total $431 · excluded $431

  • 8a · Fundraising events: gross income

    $101,986

  • 8a · Fundraising events: contributions included on line 1c

    $426,875

  • 8b · Fundraising events: direct expenses

    $174,525

  • 8c · Net income from fundraising events

    total -$72,539 · excluded -$72,539

  • 9a · Gaming: gross income

    $114,600

  • 9b · Gaming: direct expenses

    $64,707

  • 9c · Net income from gaming

    total $49,893 · excluded $49,893

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $423,039 · program services $423,039

  • 7 · Other salaries and wages

    total $215,532 · fundraising $215,532

  • 8 · Pension plan contributions

    total $5,500 · fundraising $5,500

  • 9 · Other employee benefits

    total $46,200 · fundraising $46,200

  • 10 · Payroll taxes

    total $15,800 · fundraising $15,800

  • 11a · Fees: management

    total $54,337 · management and general $54,337

  • 11b · Fees: legal

    total $3,787 · fundraising $3,787

  • 11g · Fees: other

    total $35,175 · fundraising $35,175

  • 13 · Office expenses

    total $11,724 · fundraising $11,724

  • 16 · Occupancy

    total $9,792 · fundraising $9,792

  • 17 · Travel

    total $886 · fundraising $886

  • 19 · Conferences, conventions and meetings

    total $295 · fundraising $295

  • 23 · Insurance

    total $1,678 · fundraising $1,678

  • 24a · Other expenses: FUNDRAISING EXPENSES

    total $57,862 · fundraising $57,862

  • 24b · Other expenses: REPAIRS AND MAINTENANCE

    total $20,882 · fundraising $20,882

  • 24c · Other expenses: DUES, FEES AND SUBSCRIP

    total $6,861 · fundraising $6,861

  • 24d · Other expenses: MISCELLANEOUS EXPENSES

    total $6,613 · fundraising $6,613

  • 24e · All other expenses

    total $5,205 · fundraising $5,205

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $18,808 · end of year $399,669

  • 2 · Savings and temporary cash investments

    beginning of year $2,485,970 · end of year $1,880,099

  • 3 · Pledges and grants receivable

    beginning of year $80,455 · end of year $178,701

  • 9 · Prepaid expenses and deferred charges

    beginning of year $26,549 · end of year $41,991

  • 17 · Accounts payable and accrued expenses

    beginning of year $19,614 · end of year $8,333

  • 25 · Other liabilities

    beginning of year $760,185 · end of year $562,528

  • 27 · Net assets without donor restrictions

    beginning of year $1,657,698 · end of year $1,783,049

  • 28 · Net assets with donor restrictions

    beginning of year $174,285 · end of year $146,550

Mission and programs · 2023

Mission

SEE SCHEDULE O

Activities or mission (Part I)

ACLD FOUNDATION WAS ESTABLISHED TO SUPPORT AND RAISE FUNDS FOR THE EXCLUSIVE BENEFIT OF ACLD.

  • RESIDENTIAL SERVICES: ACLD OPERATES 47 COMMUNITY-BASED RESIDENCES, THREE SUPPORTIVE INDIVIDUAL RESIDENTIAL ALTERNATIVE RESIDENCES AND 33 RESIDENCES THROUGHOUT NASSAU AND SUFFOLK COUNTIES. THESE RESIDENTIAL PROGRAMS PROVIDED 368 ADULTS WITH THE COUNSELING, TRAINING AND SUPPORT SERVICES THAT ENABLE MEN AND WOMEN WITH DIFFERENT ABILITIES TO WORK AND LIVE AS PART OF THE GREATER LONG ISLAND COMMUNITY IN 2023.THE SUPERVISED INDIVIDUALIZED RESIDENTIAL ALTERNATIVE PROGRAM PROVIDES 24-HOUR SUPERVISED LIVING OPPORTUNITIES. PEOPLE WITHIN THIS PROGRAM ARE PROVIDED WITH STRUCTURED DAILY LIVING SUPPORT, WHICH ENHANCES THEIR GROWTH AND DEVELOPMENT, AND ARE GUIDED AND SUPPORTED AS THEY WORK, TRAVEL AND INTERACT WITHIN THEIR COMMUNITIES.THE SUPPORTIVE INDIVIDUAL RESIDENTIAL ALTERNATIVE PROGRAM PROVIDES INDEPENDENT APARTMENT LIVING FOR ADULTS LOCATED THROUGHOUT NASSAU AND SUFFOLK COUNTIES. PEOPLE EITHER SHARE OR LIVE ALONE IN AN APARTMENT OR A SHARED HOUSE IN THE COMMUNITY AND ARE PROVIDED SUPPORT STAFF BASED ON THEIR INDIVIDUAL NEEDS.COMMUNITY HABILITATION: THE COMMUNITY HABILITATION PROGRAM PROVIDES HABILITATION SERVICES WITHIN AN INDIVIDUAL'S PRIVATE HOME. THE NUMBER OF HOURS PROVIDED BY STAFF VARIES BASED ON AN INDIVIDUAL'S NEEDS. ACLD SUPPORTED 72 INDIVIDUALS IN THE COMMUNITY HABILITATION PROGRAM IN 2023.DAY SERVICES: OVER 475 MEN AND WOMEN TURNED TO ACLD FOR DAY SERVICES IN 2023. ACLD PROGRAMS SUCH AS CHOICES, BRIDGES, OASIS DAY HABILITATION, B.L.U.E., AND PROGRAM WITHOUT WALLS ARE DESIGNED TO PROMOTE INDEPENDENCE AND PRODUCTIVITY THROUGH PARTICIPATION IN MEANINGFUL ACTIVITIES. A WIDE RANGE OF VOLUNTEER WORK EXPERIENCES AND SITE-BASED ACTIVITIES ARE AVAILABLE TO FOSTER COMMUNITY CONNECTIONS. CLINICAL SUPPORT IN AREAS OF NURSING AND PSYCHOLOGY IS ALSO AVAILABLE ON-SITE AT THESE PROGRAMS ON A DAILY BASIS. SEVEN HUB SITES ARE SITUATED IN LOCAL COMMUNITY NEIGHBORHOODS. IN ADDITION, THE GOLDEN OPPORTUNITIES PROGRAM IS DESIGNED TO ADDRESS THE NEEDS OF THOSE WITH DISABILITIES AS THEY AGE, WHILE THE CONNECTIONS PROGRAM TARGETS PEOPLE ON THE AUTISM SPECTRUM OR WHO HAVE SIMILAR STRENGTHS AND CHALLENGES. B.L.U.E. (BALANCED, LIVING, UNLIMITED, EXPLORATION) IS AN INNOVATIVE, TECHNOLOGY-PROGRESSIVE, COMMUNITY-BASED DAY PROGRAM DESIGNED FOR ADULTS ON THE AUTISM SPECTRUM. IN ALL, DAY SERVICES ARE OFFERED AT NINE LOCATIONS IN NASSAU AND SUFFOLK COUNTIES. ACLD ALSO OPERATES A SUPPLEMENTAL GROUP DAY HABILITATION PROGRAM CALLED STRIVE. IT IS AVAILABLE ON WEEKENDS TO 25 ADULTS WITH DEVELOPMENTAL DISABILITIES LIVING AT HOME OR IN FAMILY CARE. STRIVE OFFERS OPPORTUNITIES FOR PEOPLE TO VOLUNTEER, PARTICIPATE IN RECREATIONAL ACTIVITIES AND SOCIALIZE. ACLD PROVIDES TRANSPORTATION TO AND FROM THE STRIVE PROGRAM.VOCATIONAL SERVICES: AT THE GAIL AND DON MITZNER ADULT SERVICES PAVILION, ACLD'S VOCATIONAL SERVICES PROGRAM PROVIDED JOB ASSESSMENT, JOB DEVELOPMENT, TRAVEL TRAINING, ON-SITE JOB COACHING, SCHOOL CONSULTATION AND SITUATIONAL ASSESSMENT SERVICES FOR MORE THAN 270 MEN AND WOMEN WITH DISABILITIES IN 2023.ACLD OPERATES ONE OF LONG ISLAND'S LARGEST SUPPORTED EMPLOYMENT PROGRAMS, WORKING WITH HIGHLY MOTIVATED AND QUALIFIED JOB-SEEKERS AND EMPLOYEES TO PURSUE THEIR EMPLOYMENT GOALS AT ONE OF THE MORE THAN 110 PARTICIPATING COMPANIES THROUGHOUT NASSAU AND SUFFOLK COUNTIES.PREVOCATIONAL SERVICES: PREVOCATIONAL SERVICES ARE DESIGNED TO PREPARE PEOPLE WITH DEVELOPMENTAL DISABILITIES FOR PAID EMPLOYMENT OR MEANINGFUL ACTIVITIES, INCLUDING VOLUNTEERING. THE ADULTS ENGAGE IN SKILL DEVELOPMENT THROUGH TRIAL WORK EXPERIENCES WITH VARIOUS EMPLOYERS WHO PARTNER WITH THE PROGRAM AND OPPORTUNITIES TO TOUR VARIOUS INDUSTRIES AND PRACTICE INTERVIEWING SKILLS. IN 2023, THIS PROGRAM SUPPORTED 23 PEOPLE AND ESTABLISHED 16 PARTNERS THROUGHOUT LONG ISLAND. BUSINESS SERVICES: ACLD BUSINESS SERVICES HAS CONTRACTS WITH NYSID (NEW YORK STATE INDUSTRIES FOR THE DISABLED). THIS CONTRACT INCLUDES THE HUNTINGTON DEPARTMENT OF MOTOR VEHICLES, THE DEPARTMENT OF HOMELAND SECURITY IN BAY SHORE, AND BOCES IN COMMACK. IN ADDITION, ACLD BUSINESS SERVICES CLEANS DASH AND CHARLES EVANS CENTER IN BETHPAGE AND GLEN COVE.CANDLEWORKS BY ACLD: CANDLEWORKS BY ACLD, ACLD'S NEWEST BUSINESS INITIATIVE, PROVIDES EMPLOYMENT OPPORTUNITIES FOR ADULTS WITH AUTISM, LEARNING AND DEVELOPMENTAL DISABILITIES. AT CANDLEWORKS, EMPLOYEES ARE INVOLVED IN EVERY STEP OF THE PROCESS, FROM PROCESSING ORDERS TO MELTING AND MIXING OUR PERFECT BLEND OF FRAGRANCES AND WAX TO HAND-POURING EACH ITEM, PACKAGING AND SHIPPING AN ORDER. FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, EMPLOYMENT OFFERS GREATER ECONOMIC SELF-SUFFICIENCY THROUGH THE APPLICATION OF THEIR SKILLS AND ACTIVE PARTICIPATION IN THEIR COMMUNITIES.REWEARABLE: REWEARABLE IS A CLOTHING RECYCLING PROGRAM COMMITTED TO HELPING PEOPLE WITH DEVELOPMENTAL DISABILITIES PURSUE ENVIABLE LIVES THROUGH SUSTAINABLE EMPLOYMENT. REWEARABLE HAS AN INTEGRATED WORKFORCE WHICH, FROM SCHEDULING PICKUPS TO SORTING AND BALING CLOTHING, ENSURES WORKERS ARE BUILDING VOCATIONAL SKILLS IN A WORK ENVIRONMENT.FAMILY SUPPORT SERVICES: THE FAMILY SUPPORT SERVICES PROGRAM PROVIDES INFORMATION, REFERRALS, ELIGIBILITY PROCESS ASSISTANCE, LIFE-PLANNING ASSISTANCE, AND TRANSITION-PLANNING AWARENESS TO PEOPLE WITH INTELLECTUAL AND OR DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES TO HELP THEM SEEK SERVICES TO ENHANCE THEIR LIVES. FAMILY MEMBER TRAINING ALSO PROVIDES INFORMATION AND REFERRAL SERVICES TO LOCAL SCHOOLS, HOSPITALS, AND OTHER SUPPORTS FOR THOUSANDS OF FAMILIES THROUGHOUT LONG ISLAND EACH YEAR. IN 2023, 150 PEOPLE WERE SUPPORTED BY THE FAMILY SUPPORT/ SERVICE ACCESS GRANT.RESPITE: ACLD'S RESPITE SERVICES OFFER TEMPORARY RELIEF OF CARE RESPONSIBILITIES TO PRIMARY CAREGIVERS WITH FAMILY MEMBERS WITH DEVELOPMENTAL DISABILITIES LIVING IN THE HOME. RESPITE SERVICES ARE OFFERED IN THE HOME OR AT OUR SITE-BASED LOCATION TO PEOPLE WITH A DOCUMENTED INTELLECTUAL AND OR DEVELOPMENTAL DISABILITY WHO MEET THE STATE'S OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES (OPWDD) ELIGIBILITY REQUIREMENTS. RESPITE SERVICES CAN BE PROVIDED ONLY TO INDIVIDUALS RESIDING AT HOME WITH THEIR FAMILY. IN 2023, RESPITE SERVICES PROVIDED SUPPORT TO 48 PEOPLE. IN-HOME RESPITE IS AVAILABLE TO BOTH CHILDREN AND ADULTS. ACLD HIRES RESPITE COUNSELORS WHO COME TO THE FAMILY HOME TO TEMPORARILY RELIEVE THE PRIMARY CAREGIVER OF THEIR RESPONSIBILITY. ACLD HAS RESPITE COUNSELORS ON STAFF, OR THE FAMILY MAY REFER A TRUSTED PERSON THAT ACLD CAN HIRE IF THE INDIVIDUAL MEETS THE REQUIREMENTS TO HOLD THE POSITION. SITE-BASED RESPITE IS AVAILABLE TO ADULTS AND TAKES PLACE ON-SITE AT AN ACLD FACILITY. THIS SERVICE IS OFFERED IN THE EVENINGS, ON THURSDAYS AND FRIDAYS, YEAR-ROUND. DINNER IS INCLUDED, AND TRANSPORTATION CAN BE PROVIDED WITHIN NASSAU COUNTY AND WESTERN SUFFOLK COUNTY. SOCIAL AND RECREATIONAL ACTIVITIES ARE OFFERED TO ATTENDEES. THE VOUCHER REIMBURSEMENT PROGRAM IS AVAILABLE TO FAMILIES WITH OPWDD ELIGIBLE CHILDREN THAT DO NOT HAVE MEDICAID. FAMILIES MUST APPLY FOR REIMBURSEMENT FOR RESPITE AND QUALIFYING GOODS AND SERVICES AND MAY BE ELIGIBLE FOR UP TO $3,000 IN REIMBURSEMENT PER YEAR.CHILDREN'S SERVICES: THE ALAN AND ELLEN SPIEGEL CHILDREN'S CENTER OFFERED FULL-DAY CLASSES FOR 83 PRESCHOOLERS WITH DEVELOPMENTAL DISABILITIES IN 8:1:2 OR 10:1:2 CLASS RATIOS IN 2022. IT IS ALSO HOME TO A SUMMER CAMP FOR SCHOOL-AGE CHILDREN WITH DISABILITIES, OPERATED IN CONJUNCTION WITH GREAT SOUTH BAY YMCA WITH THE SUPPORT OF A GRANT FROM OPWDD.THE KRAMER LEARNING CENTER PROVIDES COMPREHENSIVE DIAGNOSTIC, EDUCATIONAL AND THERAPEUTIC SERVICES TO PRESCHOOLERS WITH DEVELOPMENTAL DISABILITIES. THE PROGRAM OFFERED AT THIS SITE INCLUDED FULL-DAY CLASSES FOR 116 PRESCHOOLERS EITHER IN AN 8:1:2 OR A 10:1:2 CLASS RATIO IN 2022. THIS SITE ALSO OFFERS EVALUATION AND CLINICAL SERVICES (SPEECH, PHYSICAL AND OCCUPATIONAL THERAPIES) TO CHILDREN ENROLLED IN OUR PRESCHOOL CLASSES, AS WELL AS ITINERANT RELATED CLINICAL SERVICES TO PRESCHOOL CHILDREN.ACLD OPERATES A FULL DAY, SELF-CONTAINED 12:1:2 CLASS RATIO AT THE BAY SHORE UPK CENTER, IN ADDITION TO PROVISION OF SPECIAL EDUCATION ITINERANT SERVICES (SEIS) AND RELATED CLINICAL SERVICES. THESE SERVICES ARE PROVIDED IN PARTNERSHIP WITH THE BAY SHORE SCHOOL DISTRICT. CLINICAL SERVICES: ACLD'S ARTICLE 16 CLINIC, LOCATED IN BOTH BETHPAGE AND HAUPPAUGE, PROVIDES SPEECH, COUNSELING, OCCUPATIONAL AND PHYSICAL THERAPY. ALL CLINICIANS ARE CERTIFIED AND LICENSED THROUGH NEW YORK STATE. IN 2023, 60 PEOPLE RECEIVED SERVICES THROUGH ARTICLE 16.

    Expenses $423,039 · Grants $423,039

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Jamie Engel

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • Shashi Patel MD

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • Michael S Mosscrop Esq

    TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Jay Berfas

    SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • Keith Brady

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Chris Czarkowski

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Mitchell O Goldberg

    BOARD MEMBER AS OF 03/23

    Total calculated
    $0
    Hours/week
    1
  • Edward Murphy

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Elisa Rosenthal Esq

    BOARD MEMBER AS OF 01/23

    Total calculated
    $0
    Hours/week
    1
  • Alan Spiegel CPA Esq

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Linda Yaccarino

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Kim Leonard

    CFO

    Total calculated
    $266,597
    From this org
    $0
    From related orgs
    $213,399
    Other
    $53,198
    Hours/week
    1 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $198,134 related
    Bonus
    $0 + $15,000 related
    Other
    $0 + $265 related
    Deferred
    $0 + $9,219 related
    Nontaxable benefits
    $0 + $43,979 related
    Filer's total
    $0 + $266,597 related
  • Robert J Ciatto

    PRESIDENT/CEO

    Total calculated
    $640,200
    From this org
    $0
    From related orgs
    $547,538
    Other
    $92,662
    Hours/week
    1 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $387,398 related
    Bonus
    $0 + $25,000 related
    Other
    $0 + $135,140 related
    Deferred
    $0 + $76,241 related
    Nontaxable benefits
    $0 + $16,421 related
    Filer's total
    $0 + $640,200 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE PRESIDENT/CEO HAS A WRITTEN EMPLOYMENT CONTRACT IN PLACE. THE ORGANIZATION USES A CONSULTING FIRM WITH EXPERTISE IN HUMAN SERVICES AGENCIES. THE COMPENSATION ANALYSIS INCLUDES A COMPENSATION SURVEY BASED UPON THE COMPENSATION AND FRINGE BENEFITS PAID TO EXECUTIVES OF COMPARABLE ORGANIZATIONS. THE PRESIDENT/CEO, CHIEF PROFRAM OFFICER, CHIEF ADMINISTRATIVE OFFICER AND CFO POSITIONS ARE ANALYZED. THE RESULTS OF THIS COMPENSATION ANALYSIS ARE PRESENTED TO THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS, WHO REVIEWS THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND TO ENSURE COMPLIANCE WITH THE DUE DILIGENCE AND REASONABLENESS GUIDELINES AS OUTLINED IN IRC 4958 AND BEST PRACTICES. THE COMPENSATION DECISIONS ARE RATIFIED BY THE BOARD OF DIRECTORS BEFORE BECOMING EFFECTIVE.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • NASSAU SUFFOLK MEDICAL CARE

    C · MEDICAL SERVICES · NY

Provenance

Return type
form_990
Tax year
2023
Filed
17 October 2024
IRS schema version
2023v5.1
Source object
202422999349300727

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