Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1a · Federated campaigns

  $4,019

• 1d · Related organizations

  $206,554

• 1e · Government grants (contributions)

  $1,929,160

• 1f · All other contributions, gifts and grants

  $61,068

• 2a · Program service revenue: MEDICAID

  total $83,072,072 · related or exempt $83,072,072

• 2b · Program service revenue: PROGRAM SERVICE REVENUE

  total $24,367,171 · related or exempt $24,367,171

• 2c · Program service revenue: CLIENT FEES

  total $446,539 · related or exempt $446,539

• 3 · Investment income

  total $510,743 · excluded $510,743

• 7a · Gross sales of assets other than inventory

  securities $14,000,178 · other assets $1,135,942

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

  securities $13,965,384 · other assets $6,592

• 7c · Gain or loss

  securities $34,794 · other assets $1,129,350

• 7d · Net gain or loss

  total $1,164,144 · excluded $1,164,144

• 11a · Other revenue: MNGEMNT FEES/RENT CHARLES EVANS

  total $1,154,677 · related or exempt $1,154,677

• 11b · Other revenue: REWEARABLES

  total $75,785 · related or exempt $75,785

• 11c · Other revenue: COMMUNITY TRUST A & B ADMIN FEES

  total $56,536 · excluded $56,536

• 11d · All other revenue

  total $2,284 · related or exempt $85,459 · excluded -$83,175

• 11e · Other revenue, total

  $1,289,282

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $1,291,269 · management and general $1,291,269

• 7 · Other salaries and wages

  total $70,431,032 · program services $66,755,590 · management and general $3,675,442

• 8 · Pension plan contributions

  total $2,495,932 · program services $2,382,006 · management and general $113,926

• 9 · Other employee benefits

  total $10,801,599 · program services $10,058,355 · management and general $743,244

• 10 · Payroll taxes

  total $5,340,408 · program services $5,009,994 · management and general $330,414

• 11b · Fees: legal

  total $199,053 · program services $86,216 · management and general $112,837

• 11c · Fees: accounting

  total $155,838 · program services $14,496 · management and general $141,342

• 11d · Fees: lobbying

  total $4,648 · program services $2,370 · management and general $2,278

• 11g · Fees: other

  total $1,225,674 · program services $881,470 · management and general $344,204

• 13 · Office expenses

  total $611,257 · program services $528,230 · management and general $83,027

• 16 · Occupancy

  total $3,406,850 · program services $3,363,400 · management and general $43,450

• 17 · Travel

  total $667,139 · program services $662,750 · management and general $4,389

• 19 · Conferences, conventions and meetings

  total $67,346 · program services $52,289 · management and general $15,057

• 20 · Interest

  total $2,415,684 · program services $2,415,684

• 22 · Depreciation, depletion and amortization

  total $3,206,374 · program services $3,038,933 · management and general $167,441

• 23 · Insurance

  total $1,655,223 · program services $1,474,260 · management and general $180,963

• 24a · Other expenses: CLIENT INCIDENTALS

  total $2,298,594 · program services $2,298,594

• 24b · Other expenses: REPAIRS AND MAINTENANCE

  total $2,120,699 · program services $1,673,390 · management and general $444,607 · fundraising $2,702

• 24c · Other expenses: EQUIPMENT PURCHASE

  total $1,911,131 · program services $1,851,634 · management and general $59,497

• 24d · Other expenses: CONSUMABLE SUPPLIES

  total $1,787,835 · program services $1,775,667 · management and general $12,168

• 24e · All other expenses

  total $983,656 · program services $652,896 · management and general $330,760

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $2,071,301 · end of year $2,630,110

• 2 · Savings and temporary cash investments

  beginning of year $3,781,976 · end of year $2,952,644

• 3 · Pledges and grants receivable

  end of year $20

• 4 · Accounts receivable

  beginning of year $13,112,034 · end of year $21,457,410

• 9 · Prepaid expenses and deferred charges

  beginning of year $1,053,086 · end of year $932,891

• 10a · Land, buildings and equipment: cost or other basis

  $100,162,442

• 10b · Land, buildings and equipment: accumulated depreciation

  $47,125,786

• 10c · Land, buildings and equipment, net

  beginning of year $53,528,678 · end of year $53,036,656

• 11 · Investments: publicly traded securities

  beginning of year $11,573,227 · end of year $8,145,305

• 12 · Investments: other securities

  beginning of year $50,000 · end of year $50,000

• 15 · Other assets

  beginning of year $10,788,756 · end of year $14,463,742

• 17 · Accounts payable and accrued expenses

  beginning of year $11,700,587 · end of year $14,544,492

• 20 · Tax-exempt bond liabilities

  beginning of year $8,393,974 · end of year $0

• 21 · Escrow or custodial account liability

  beginning of year $424,842 · end of year $425,381

• 23 · Secured mortgages and notes payable

  beginning of year $28,147,378 · end of year $37,315,701

• 25 · Other liabilities

  beginning of year $14,417,707 · end of year $18,340,511

• 27 · Net assets without donor restrictions

  beginning of year $31,572,298 · end of year $31,734,481

• 28 · Net assets with donor restrictions

  beginning of year $1,302,272 · end of year $1,308,212

The filer's explanations (Part III)

PART I, LINE 3

THE PRESIDENT/CEO HAS A WRITTEN EMPLOYMENT CONTRACT IN PLACE. THE ORGANIZTION USES SPECIALIZED COUNSEL AND A CONSULTING FIRM WITH EXPERTISE IN HUMAN SERVICES AGENCIES. THE CONSULTANT PROVIDES A COMPENSATION SURVEY BASED UPON THE COMPENSATION AND BENEFITS PAID TO EXECUTIVES OF COMPARABLE ORGANIZATIONS. THE PRESIDENT/CEO, CHIEF PROGRAM OFFICER, CHIEF ADMINISTRATIVE OFFICE 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, LINE 4B

THE AGENCY MADE A CONTRIBUTION ON BEHALF OF THE CEO/PRESIDENT TO A SUPPLEMENTAL RETIREMENT PLAN EQUAL TO $35,461. THIS BENEFIT IS SUBJECT TO RISK OF FORFEITURE IN THE EVENT THE CEO/PRESIDENT VOLUNTARILY LEAVES EMPLOYMENT BEFORE THE PLAN'S VESTING DATE.

PART I, LINE 7

NINETY-SEVEN STAFF RECEIVED NON-FIXED PAYMENTS IN THE FORM OF BONUSES FOR THE YEAR ENDED 12/31/24 WHICH WERE APPROVED BY THE BOARD OF DIRECTORS.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• OYSTER BAY GARDENS MEMBER LLC

  WAS ESTABLISHED TO CONSTRUCT, DEVELOP & OPERATE AFFORDABLE HOUSING · NY · income $67 · assets $1,623

  Directly controlled by ACLD INC

Related corporations and trusts

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

• NASSAU SUFFOLK MEDICAL CARE PC

  C · MEDICAL SERVICES · NY · 100% owned · share of income $167,310 · controlled entity

  Directly controlled by ACLD INC