2024-11-12T19:49:10-07:00 2023-12-31 990 2023-01-01 202656477 MENTAL RETARDATION COMMUNITY SERV OF NASSAU CTY-PROJECT II INC 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 50781 0 X www.ahrc.org X 2005 NY The mission of Mental Retardation Services of Nassau County - Project II, Inc. ("MRCS II") is to provide housing to individuals with developmental disabilities in two residences located in Levittown, NY. 4 4 0 4 0 0 0 0 50568 49254 452 1527 24703 0 75723 50781 0 0 0 0 0 0 0 0 0 128071 108864 128071 108864 -52348 -58083 1212510 1183465 200900 229938 1011610 953527 To provide housing to individuals with developmental disabilities partially funded by US HUD, NYS OPWDD, and residents. 0 0 82671 49254 To operate and maintain two residences, both located in Levittown, New York, for seven developmentally disabled adults. 0 0 0 82671 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 49254 49254 0 0 0 0 0 0 49254 1527 0 0 1527 0 0 0 0 0 0 0 0 0 0 0 0 0 50781 49254 0 1527 3696 0 3696 0 22497 0 22497 0 13213 13213 0 0 30203 30203 0 0 1850 1850 0 0 Maintenance / Operating 37155 37155 0 0 Miscellaneous taxes and fees 250 250 0 0 108864 82671 26193 0 5094 3294 2271 307 1624589 493865 1160927 1130724 44218 49140 1212510 1183465 16000 17000 679 184900 212259 200900 229938 X -186390 -244473 1198000 1198000 1011610 953527 1212510 1183465 -58083 0 0 0 0 0 X 0 1 X 1 1 1 X 48548 50568 50451 50568 49254 249389 48548 50568 50451 50568 49254 249389 249389 108 98 43 452 1527 2228 108 98 43 452 1527 2228 24700 24700 24700 24703 0 98803 73356 75366 75194 75723 50781 350420 0.71169 0.66855 0.00636 0.00211 X Schedule A, Part III, Line 12 Nassau County Chapter, ("Nassau County Chapter"), the sole member corporation of MRCS II, paid for a portion of property acquisitions on behalf of MRCS II 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. Nassau County Chapter forgives a portion of the debt due from MRCS II as it receives reimbursement from New York State OPWDD and MRCS II records a forgiveness of debt accordingly. 0 411000 411000 0 1181120 461396 719724 0 0 0 0 0 32469 32469 0 0 0 0 0 1130724 0 Due to affiliate 212259 212259 X 50781 0 0 0 0 0 50781 0 0 0 50781 108864 0 0 0 0 0 108864 0 0 0 108864 Schedule D, Part X, Line 2 MRCS II 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 II 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 II does not believe it has taken any material uncertain tax positions and, accordingly, it has not recorded any liability for unrecognized tax benefits. MRCS II has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, MRCS II 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 II is subject to routine audits by a taxing authority. As of December 31, 2023, MRCS II 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 II, Inc. ("MRCS II") 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 II is AHRC Nassau, which has the authority to elect new Board Members. Form 990, Part VI, Section A, Line 7b AHRC Nassau may approve certain decisions of the MRCS II 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 disabled NY 501 (c) (3) 7 N/A 0 MRCS Project I 189 Wheatley Road Brookville NY 11545 113533587 HUD Housing NY 501 (c) (3) 10 NYSARC Inc Nassau County Chapter 0 MRCS Project III 189 Wheatley Road Brookville NY 11545 205382653 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.