2024-11-12T19:55:35-07:00 2023-12-31 990 2023-01-01 205382653 MENTAL RETARDATION COMMUNITYSERVICES OF NASSAU COUNTY - PROJECT MENT 5166261000 189 Wheatley Road Brookville NY 11545 Victor LaPoma President 5166261000 2024-11-12 1 2023 2024-10-15 13:58:12Z Victor LaPoma 189 Wheatley Road Brookville NY 11545 179007 0 X www.ahrc.org X 2006 NY The mission of Mental Retardation Services of Nassau County - Project III, Inc. ("MRCS III") is to provide housing to individuals with developmental disabilities in two residences located in Freeport and Baldwin, NY. 4 4 0 4 0 0 0 0 75184 75089 883 2723 97059 101195 173126 179007 0 0 0 0 0 0 0 0 0 184012 154468 184012 154468 -10886 24539 2055641 2001051 467435 388306 1588206 1612745 To provide housing to individuals with developmental disabilities partially funded by US HUD, NYS OPWDD, and residents. 0 0 127750 75089 To operate and maintain two residences, located in Freeport and Baldwin, New York, for eight developmentally disabled adults. 0 0 0 127750 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 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 4 4 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X Willard T Derr 5166261000 189 Wheatley Road Brookville NY 11545 Stanfort J Perry Chief Executive Officer 2 10 X 0 607600 214386 Willard T Derr Chief Financial Officer 2 10 X 0 436846 63495 Victor LaPoma President 1 5 X X 0 0 0 Robert Molloy Vice President 1 5 X X 0 0 0 Thomas McCauley Treasurer/Secretary 1 5 X X 0 0 0 Thomas F Moore Director 1 5 X 0 0 0 Andy Tarquinio-through Nov 28 2023 Director 1 5 X 0 0 0 0 1044446 277881 0 0 1 0 0 0 Rental Revenue 531110 75089 75089 0 0 0 0 0 0 75089 2723 0 0 2723 0 0 0 0 0 0 0 0 0 0 0 0 Other Revenue - Debt Forgiveness 900099 101195 0 0 101195 0 0 0 0 101195 179007 75089 0 103918 4224 4224 22494 22494 23319 23319 56701 56701 3664 3664 Operating / Maintenance 43775 43775 0 0 Miscellaneous taxes and fees 291 291 0 0 154468 127750 26718 0 12565 9916 2271 307 2695400 779930 1972171 1915470 68634 75358 2055641 2001051 16000 17000 149 451435 371157 467435 388306 X 387406 411945 1200800 1200800 1588206 1612745 2055641 2001051 24539 0 0 0 0 0 X 0 1 X 1 1 1 X 75168 72819 75017 75184 75089 373277 75168 72819 75017 75184 75089 373277 373277 238 180 75 883 2723 4099 238 180 75 883 2723 4099 85639 89288 93093 97059 101195 466274 161045 162287 168185 173126 179007 843650 0.44245 0.45375 0.00486 0.00189 X Schedule A, Part III, Line 12 NYSARC Inc. Nassau County Chapter ("Nassau County Chapter") paid for a portion of property acquisitions on behalf of MRCS III in a prior year. Nassau County Chapter is being reimbursed for its funding of the property acquisitions by New York State Office for People with Developmental Disabilities (OPWDD) over a number of years. MRCS III realizes debt forgiveness commensurate with reimbursement amounts received by Nassau County Chapter from New York State OPWDD. 0 450000 450000 0 2224591 759121 1465470 0 0 0 0 0 0 0 0 0 20809 20809 0 1915470 0 Due to affiliate 242940 Due to affiliate - acquisition of property 128217 371157 X 179007 0 0 0 0 0 179007 0 0 0 179007 154468 0 0 0 0 0 154468 0 0 0 154468 Schedule D, Part X, Line 2 Mental Retardation Community Services of Nassau County - Project III, Inc. ("MRCS III") was incorporated in the State of New York and is exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code (the Code). MRCS III has been determined by the Internal Revenue Service (IRS) not to be a "private foundation" within the meaning of Section 509(a) of the Code. There was no unrelated business income from an unrelated trade or business for 2023. Under U.S. GAAP, an organization must recognize the financial statement effects of a tax position taken for tax return purposes when it is more likely than not that the position will not be sustained upon examination by a taxing authority. MRCS III does not believe it has taken any material uncertain tax positions and, accordingly, it has not recorded any liability for unrecognized tax benefits. MRCS III has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, MRCS III has filed IRS Form 990 information returns, as required, and all other applicable returns in jurisdictions where so required. For the year ended December 31, 2023, there were no interest or penalties recorded or included in the statement of activities. MRCS III is subject to routine audits by a taxing authority. As of December 31, 2023, MRCS III was not subject to any examination by a taxing authority. 0 1 0 0 0 0 0 0 0 Stanfort J Perry Chief Executive Officer 0 588568 0 0 0 19032 0 182617 0 31769 0 821986 0 0 Willard T Derr Chief Financial Officer 0 373903 0 0 0 62943 0 31726 0 31769 0 500341 0 0 Schedule J, Part I, Line 3 A board designated Compensation Committee review and set compensation of the officers utilizing, and retaining for its records, comparable industry data, employee tenure and skill evaluations, and financial condition of the organization. The compensation committee review is conducted and reported annually. The process includes the contemporaneous documentation and record-keeping of the deliberations and decisions regarding the compensation arrangement. Schedule J, Part I, Line 4 - The Chief Executive Officer received a contribution of $151,218 to a 457(f) retirement plans in year 2023. This contribution is included in Part II, Line 1(ii), column C(ii). From inception, the plan was approved by an independent consultant who opined that the plan was consistent with competitive norms. Form 990, Part VI, Section A, Line 3 Nassau County Chapter's ("AHRC Nassau") management personnel, consistent with the requirements of the U.S. Department of Housing and Urban Development Project Owner's / Management Agent Certification. Management services include, but are not limited to, executive leadership, administrative support services, information technology, purchasing, accounts payable, accounting and financial reporting. The Board of Directors of AHRC Nassau has designated a Compensation Committee which reviews compensation of its officers and key employees, including but not limited to, those employees who provide management services. The Compensation Committee utilizes, and retains for its records, comparable industry data, employee tenure and skill evaluations, and financial conditions of AHRC Nassau in establishing compensation policy. Form 990, Part VI, Section A, Line 6 The sole member of Mental Retardation Community Services of Nassau County Project III, Inc. ("MRCS III") is AHRC Nassau, which has the authority to elect new Board Members. Form 990, Part VI, Section A, Line 7a The sole member of MRCS III is AHRC Nassau, which has the authority to elect new board members. Form 990, Part VI, Section A, Line 7b NYSARC Inc. Nassau County Chapter may approve certain decisions of the MRCS III governing body. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared by AHRC Nassau's Finance Department personnel and is reviewed by independent accountants. The Form 990 is provided to the Board of Directors prior to filing. Form 990, Part VI, Section B, Line 12c The organization monitors its conflict of interest policy. All officers, directors, and key employees are required to confirm their compliance annually in writing. Any statements with disclosures are reviewed by the organization's Board of Directors. Form 990, Part VI, Section C, Line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. NYSARC Inc Nassau County Chapter 189 Wheatley Road Brookville NY 11545 111720254 Services for the Developmentally Disabled NY 501(c)(3) 7 N/A 0 MRCS Project I 189 Whetley Road Brookville NY 11545 113533587 HUD Housing NY 501(c)(3) 10 NYSARC Inc Nassau County Chapter 0 MRCS Project II 189 Wheatley Road Brookville NY 11545 202656477 HUD Housing NY 501(c)(3) 10 NYSARC Inc Nassau County Chapter 0 MRCS Project IV 189 Wheatley Road Brookville NY 11545 510660361 HUD Housing NY 501(c)(3) 10 NYSARC Inc Nassau County Chapter 0 NCMRS Co Inc 189 Wheatley Road Brookville NY 11545 237057568 Property Management NY 501(c)(3) 12C NYSARC Inc Nassau County Chapter 0 0 0 0 0 1 0 0 0 0 1 0 0 1 0 1 1 0 0 0 Extension was filed