2024-11-13T09:30:33-07:00 2023-12-31 990 2023-01-01 510660361 MENTAL RETARDATION COMMUNITY SERVICES 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 108410 0 X www.ahrc.org X 2007 NY The mission of Mental Retardation Services of Nassau County - Project IV, Inc. ("MRCS IV") is to provide housing to individuals with developmental disabilities in two residences located in Hicksville and Plainview, NY. 4 4 0 4 0 0 0 0 78048 72882 713 2043 46818 33485 125579 108410 0 0 0 0 0 0 0 0 0 145690 133253 145690 133253 -20111 -24843 1907174 1868783 359765 346217 1547409 1522566 To provide housing to individuals with developmental disabilities partially funded by US HUD, NYS OPWDD, and residents. 0 0 106535 72882 To operate and maintain two residences, located in Hicksville and Plainview, New York, for eight developmentally disabled adults. 0 0 0 106535 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 F Moore Director 1 5 X 0 0 0 Thomas McCauley 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 72882 72882 0 0 0 0 0 0 72882 2043 0 0 2043 0 0 0 0 0 0 0 0 0 0 0 0 Other Revenue - Debt Forgiveness 900099 33485 0 0 33485 0 0 0 0 33485 108410 72882 0 35528 4224 4224 22494 22494 13853 13853 43933 43933 3130 3130 Operating / Maintenance 45328 45328 0 0 Miscellaneous taxes and fees 291 291 0 0 133253 106535 26718 0 21262 22477 2269 306 2274428 473537 1844824 1800891 38819 45109 1907174 1868783 16000 17000 0 0 3248 0 0 0 0 0 343765 325969 359765 346217 X 258109 233266 1289300 1289300 1547409 1522566 1907174 1868783 -24843 0 0 0 0 0 X 0 1 X 1 1 1 X 76763 78048 73408 78048 72882 379149 76763 78048 73408 78048 72882 379149 379149 174 116 42 713 2043 3088 174 116 42 713 2043 3088 54839 54839 46818 46818 33485 236799 131776 133003 120268 125579 108410 619036 0.61248 0.59709 0.00499 0.00183 X Schedule A, Part III, Line 12 Nassau County Chapter, ("Nassau County Chapter"), the sole member corporation of MRCS IV, paid for a portion of property acquisitions on behalf of MRCS IV 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 IV as it receives reimbursement from New York State OPWDD and MRCS IV records a forgiveness of debt accordingly. 0 550000 550000 0 1705745 454854 1250891 0 0 0 0 0 18683 18683 0 0 0 0 0 1800891 Due to affiliates 254645 Due to affiliate - acquisition of property 71324 325969 X 108410 0 0 0 0 0 108410 0 0 0 108410 133253 0 0 0 0 0 133253 0 0 0 133253 Schedule D, Part X, Line 2 Mental Retardation Community Services of Nassau County Project IV, Inc. ("MRCS IV") 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 IV 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 IV does not believe it has taken any material uncertain tax positions and, accordingly, it has not recorded any liability for unrecognized tax benefits. MRCS IV has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, MRCS IV 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 IV is subject to routine audits by a taxing authority. As of December 31, 2023, MRCS IV 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 Management services are provided by NYSARC, Inc. - 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 IV, Inc. ("MRCS IV") 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 IV 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 IV 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 Director's 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 Wheatley 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 III 189 Wheatley Road Brookville NY 11545 205382653 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 0 0 0 0 Extension was filed