2024-11-08T13:16:15-06:00 2023-12-31 202954888 BRYANS & GRAMUGLIA CPAS LLC 1 PINE WEST PLAZA SUITE 107 ALBANY NY 12205 990 2023-01-01 160818293 NYSARC INC CATTARAUGUS NIAGARA COUNTIES CHAPTER NYSA 7163754747 1439 BUFFALO STREET OLEAN NY 14760 MARI L HOWARD PRESIDENT/CEO 7163754747 2024-11-08 0 1 ROBERT GRAMUGLIA P00454779 5184528055 2024-11-05 2023 2024-10-15 13:58:12Z INTANDEM MARI L HOWARD 1439 BUFFALO STREET OLEAN NY 14760 50480442 0 1256 X WWW.INTANDEM.ORG X 1949 NY NYSARC WAS FOUNDED IN 1949 TO MEET A CRITICAL MISSION - TO IMPROVE THE QUALITY OF LIFE FOR PEOPLE WITH INTELLECTUAL AND OTHER DEVELOPMENTAL DISABILITIES. 7 7 467 7 0 0 55969 246319 52205264 50070693 64560 163430 0 0 52325793 50480442 0 0 0 0 17108588 19112140 0 0 0 33347887 28282788 50456475 47394928 1869318 3085514 27994061 31923825 8493582 8107130 19500479 23816695 X THE PRIMARY EXEMPT PURPOSE OF THIS ORGANIZATION IS TO PROVIDE TRAINING AND RESIDENTIAL SERVICES TO ASSIST IN THE DEVELOPMENT OF THE MENTALLY AND PHYSICALLY DISABLED. WE ASSIST THE PEOPLE WE SERVE THROUGH A CONTINUUM OF SERVICE THAT FOSTERS COMMUNITY PARTICIPATION AND PERSONAL INDEPENDENCE. OUR ORGANIZATION ALSO ENCOURAGES THE TRAINING AND EDUCATION OF PERSONNEL FOR WORK IN THE FIELD OF INTELLECTUAL/DEVELOPMENTALLY DISABLED AND ENCOURAGES THE FORMATION OF PARENT GROUPS OF THE MENTALLY AND PHYSICALLY DISABLED. 0 0 27680005 33759366 RESIDENTIAL PROGRAMS- PROVIDES COMMUNITY LIVING OPTIONS TO ADULTS AND CHILDREN WITH DEVELOPMENTAL DISABILITIES BY PROVIDING SAFE, COMFORTABLE HOMES WITH VARYING LEVELS OF SUPERVISION. ALSO, INSTRUCT PEOPLE WE SERVE IN COMMUNITY LIVING SKILLS. APPROXIMATELY 292 PERSONS SERVED. 6764133 8299280 DAY SERVICES - PROVIDES DAY PROGRAMMING TO ADULTS WITH DEVELOPMENTAL DISABILITIES. IN ADDITION TO INSTRUCTION IN DAILY LIVING SKILLS, DAY SERVICES OFFERS PARTICIPANTS OPPORTUNITIES FOR COMMUNITY INTEGRATION WITH A GOAL OF INCREASING INDEPENDENCE. APPROXIMATELY 410 PERSONS SERVED. 2954566 2193810 TRANSPORTATION - PROVIDES TRANSPORTATION TO INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES TO AND FROM DAY PROGRAMS. APPROXIMATELY 210 PERSONS SERVED. 1600062 1797385 WORK CENTER 1479471 1633977 COMMUNITY SERVICES 1477058 2386875 OTHER 4556591 5818237 41955295 1 1 0 0 0 0 0 0 1 0 1 1 0 1 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 1 0 0 0 1 138 0 467 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 1 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 NY X X STEVEN E WILLIAMS 7163754747 1439 BUFFALO STREET OLEAN NY 14760 X RAPHAEL SMITH CHAIRPERSON 1.00 X X 0 0 0 MARGIE PROTO VICE CHAIRPERSON 1.00 X X 0 0 0 JEANNE SCHMIDT SECRETARY/TREASURER 1.00 X X 0 0 0 EILEEN CZARNECKI DIRECTOR 1.00 X 0 0 0 MELISSA TOWER DIRECTOR 1.00 X 0 0 0 MICHAEL MACWILLIAMS DIRECTOR 1.00 X 0 0 0 PATRICIA MINARCIN DIRECTOR 1.00 X 0 0 0 MARI L HOWARD CHIEF EXECUTIVE OFFICER 1.00 X 0 0 0 TRACY CRISAFULLI CHIEF FINANCIAL OFFICER 1.00 X 0 0 0 STEVEN E WILLIAMS CHIEF FINANCIAL OFFICER 1.00 X 0 0 0 0 0 0 0 0 0 0 PLS III LLC DBA CEDAR BUS COMPANY 6 FOUNTAIN PLAZA BUFFALO NY 14202 TRANSPORTATION 1492076 FIRST TRANSIT INC 26 WATER STREET CUBA NY 14727 TRANSPORTATION 653684 2 232700 13619 246319 RESIDENTIAL PROGRAMS 623990 33759366 33759366 DAY SERVICES 624100 8299280 8299280 TRANSPORTATION 480000 2193810 2193810 WORK CENTER 624310 1797385 1797385 COMMUNITY SERVICES 624100 1633977 1633977 2386875 2386875 50070693 158255 158255 5175 0 5175 5175 5175 50480442 50070693 0 163430 634541 634541 15421525 14922658 498867 156418 151453 4965 1699787 1653597 46190 1199869 1162849 37020 38281 38281 72327 72327 3038538 2670583 367955 2690 919 1771 806824 665757 141067 441527 166184 275343 1084174 1055085 29089 910605 873126 37479 5875 1352 4523 49128 43910 5218 164834 164834 1057472 926738 130734 806114 428846 377268 CONTRACTED PERSONAL SER 14239630 12497661 1741969 CONTRACTED FRINGE BENEF 3037588 2495620 541968 REPAIRS AND MAINTENANCE 957132 898054 59078 MEDICAL SUPPLIES 312728 311859 869 1257321 1029044 228277 47394928 41955295 5439633 0 14720 14070 12712327 16963943 7287514 6177240 476861 196631 25207731 21922029 3183153 3285702 2148136 2450083 2171350 2836156 27994061 31923825 1541490 1213757 4520691 4365584 1225930 1096923 684012 427027 521459 1003839 8493582 8107130 X 19240345 22578208 260134 1238487 19500479 23816695 27994061 31923825 X 3085514 258094 -14431 987039 X X 0 1 X 1 0 X 80610 71080 32167 55969 246319 486145 42801662 40620334 40393396 52205264 50070693 226091349 42882272 40691414 40425563 52261233 50317012 226577494 0 0 0 226577494 47871 33283 41173 46161 158255 326743 47871 33283 41173 46161 158255 326743 42930143 40724697 40466736 52307394 50475267 226904237 0.99860 0.99900 0.00140 0.00100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 579941 579941 15976388 14420309 1556079 1434225 1433625 600 3503474 3240153 263321 3713703 2827942 885761 3285702 EXCHANGE TRADED FUNDS- STOCKS 2303878 F MONEY MARKET FUNDS 23353 F FIXED INCOME FUNDS 122852 F 2450083 PARTICIPANT FUNDS 1096923 LIMITED USE ASSETS 150225 BENEFICIAL INTEREST IN FOUNDATION 1238487 INVESTMENTS - PERSON CENTERED SERVICES 151724 INVESTMENTS - LIFEWORKS, LLC 44362 OPERATING LEASE RIGHT-OF-USE-ASSETS 154435 2836156 DUE TO AFFILIATE 847814 OTHER LIABILITIES 1590 OPERATING LEASE LIABILITIES 154435 1003839 X PART IV, LINE 2B: THE CHAPTER HAS SIGNATURE AUTHORITY OVER PARTICIPANT FUNDS. THESE FUNDS ARE USED FOR AUTHORIZED AND ALLOWABLE PURCHASES OF PARTICIPANTS' PERSONAL ITEMS. PART X, LINE 2: 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 OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. HOWEVER, THE CHAPTER HAS NO KNOWLEDGE OF EVENTS OR CIRCUMSTANCES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE CHAPTER IMPLEMENTED FASB ASC 740-10 AND ITS CURRENT ACCOUNTING POLICY FOR EVALUATING UNCERTAIN TAX POSITIONS IS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE CHAPTER HAS NOT RECOGNIZED ANY BENEFITS FROM UNCERTAIN TAX POSITIONS IN 2023 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 STATEMENTS OF FINANCIAL POSITION DATE. THE CHAPTER EVALUATED ITS TAX POSITION AND CONCLUDED THAT ALL THE POSITIONS TAKEN BY THE CHAPTER WOULD MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION, BASED ON TECHNICAL MERITS. THE INFORMATION RETURNS OF THE CHAPTER FOR 2020, 2021, AND 2022 ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. FORM 990, PART VI, SECTION A, LINE 3 UNDER THE TERMS OF A COST-BASED OPERATING AGREEMENT, CATTARAUGUS REHABILITATION CENTER, INC. PROVIDES FOR THE PROVISION OF DIRECT CARE, MANAGEMENT SERVICES AND FACILITY SERVICES. THE AMOUNTS CHARGED TO NYSARC, INC., CATTARAUGUS NIAGARA COUNTIES CHAPTER ARE BASED ON DIRECT EXPENSES AND CALUCLATED PERCENTAGES THAT ARE ARRIVED AT THROUGH VARIOUS ALLOCATION METHODOLOGIES UTILIZING TIME STUDIES, SQUARE FOOTAGE AND UNITS OF SERVICE CALCULATIONS. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATIONAL STRUCTURE CAPS THE SIZE OF THE BOARD AT ONE FOR EACH CHAPTER, WHO RECEIVE A WEIGHTED VOTE OF BETWEEN 1 AND 10 BASED ON A PUBLISHED CHART OF THE NUMBER OF MEMBERS. FORM 990, PART VI, SECTION A, LINE 6 NYSARC, INC. IS A UNITARY CORPORATION CONSISTING OF ITS 42 CHAPTERS. NYSARC, INC., CATTARAUGUS NIAGARA COUNTIES CHAPTER IS ONE DIVISION OF THE CORPORATION. THE CORPORATION AND CHAPTER'S GOVERNING BODY IS THE BOARD OF GOVERNORS REPRESENTING THE INDIVIDUAL MEMBERSHIP IN EACH CHAPTER'S JURISDICTION. EACH CHAPTER HAS ONE PRIMARY AND ONE ALTERNATIVE GOVERNOR WITH A WEIGHTED VOTE BASED ON MEMBERSHIP. THE CORPORATION THROUGH ITS BYLAWS DELEGATES DAY-TO-DAY OPERATING AUTHORITY TO THE CHAPTERS BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE OF THE BOARD OF GOVERNORS (SEE PART VI, LINE 7A BELOW) COMPRISES THE CORPORATION'S ELECTED OFFICERS AND EXERCISES ALL POWERS OF THE BOARD OF GOVERNORS BETWEEN PLENARY MEETINGS OF THE GOVERNORS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S MEMBERS ELECT THE OFFICERS AND DIRECTORS OF THE CHAPTER ANNUALLY. IN TURN, THE CHAPTERS' BOARD MEMBERS NOMINATE THE OFFICERS AND DIRECTORS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF GOVERNORS DOES NOT REVIEW CHAPTER'S FORM 990S BEFORE THEY ARE FILED. EACH CHAPTER SUBMITS A COPY OF ITS FORM 990 TO THE GOVERNING BODY WHEN THE CHAPTER IS FILED. EACH CHAPTER MUST HAVE A PROCESS FOR ITS BOARD OF DIRECTORS TO REVIEW THE FORM 990. THE CATTARAUGUS NIAGARA COUNTIES CHAPTER'S PROCESS IS THE FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND CHIEF EXECUTIVE OFFICER. AFTER THEIR REVIEW, THE AUDIT COMMITTEE MEMBERS DISCUSS AND REVIEW THE FORM IN DETAIL AT THEIR QUARTERLY MEETING. AFTER THE AUDIT COMMITTEE'S REVIEW AND APPROVAL THE FORM 990 IS EMAILED TO ALL OTHER BOARD MEMBERS FOR REVIEW AND COMMENT BEFORE IT IS SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE THROUGH DISCUSSION AND SIGNING OF THE CONFLICT OF INTEREST POLICY AT A BOARD MEETING. ANNUALLY THE AGREEMENTS ARE REVIEWED BY THE CHIEF EXECUTIVE OFFICER (CEO). IF NO ISSUES ARE NOTED, THE AGREEMENTS ARE FILED. IF ISSUES ARE NOTED, THE CEO THEN DISCUSSES WITH CORPORATE COMPLIANCE OFFICER. FORM 990, PART VI, SECTION B, LINE 15A THE CHIEF ADMINISTRATIVE OFFICER CONDUCTS AN ANALYSIS OF CEO COMPENSATION AT COMPARABLE AGENCIES IN WESTERN NEW YORK AND A STATEWIDE ANALYSIS VIA SALARY SURVEYS. THE CHIEF ADMINISTRATIVE OFFICER 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 IN THE CHIEF FINANCIAL OFFICER'S OFFICE DURING BUSINESS HOURS. FORM 990, PART XI, LINE 9: TRANSFER FROM OUN FOUNDATION TO INTANDEM FOUNDATION, INC. FOR WHICH THE CHAPTER HAS A BENEFICIAL INTEREST IN THE NET ASSETS. 987,039. FORM 990 - PART XII - LINE 2C - THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. OPPORTUNITIES UNLIMITED OF NIAGARA FOUNDATION INC 1555 FACTORY OUTLET BLVD NIAGARA FALLS NY 14304 161564891 PLANNED GIVING ACTIVITIES NY 501(C)(3) 12B NYSARC INC CATTARAUGUS NIAGARA COUNTIES CHAPTER 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0