2025-11-12T15:23:48-06:00 2024-12-31 202954888 BRYANS & GRAMUGLIA CPAS LLC 1 PINE WEST PLAZA SUITE 107 ALBANY NY 12205 990 2024-01-01 161291766 CATTARAUGUS REHABILITATION CENTER INC CATT 7163754747 1439 BUFFALO STREET OLEAN NY 14760 MARI L HOWARD PRESIDENT/CEO 7163754747 2025-10-20 0 1 ROBERT GRAMUGLIA P00454779 5184528055 2025-10-20 2024 2025-03-06 01:10:19Z MARI L HOWARD 1439 BUFFALO STREET OLEAN NY 14760 31695543 0 X WWW.INTANDEM.ORG X 1976 NY THE CATTARAUGUS REHABILITATION CENTER IS AN ORGANIZATION THAT ENHANCES THE LIVES OF PEOPLE WITH DISABILITIES THROUGH SUPPORTS AND SERVICES. 5 5 631 5 604990 0 442711 56993 31987220 31513074 71355 98211 0 0 32501286 31668278 0 0 0 0 27271901 26877284 0 0 0 6177082 5824749 33448983 32702033 -947697 -1033755 14310009 13898111 4113089 4639588 10196920 9258523 X THE CORPORATION WAS FORMED TO OPERATE VARIOUS PROGRAMS 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 WORKING WITH THE MENTALLY AND PHYSICALLY DISABLED. 0 0 2636863 3765592 RESIDENTIAL PROGRAMS (MH RESIDENCES)- PROVIDES COMMUNITY LIVING OPTIONS TO ADULTS AND CHILDREN WITH DEVELOPMENTAL DISABILITIES AND/OR MENTAL HEALTH ISSUES BY PROVIDING SAFE, COMFORTABLE HOMES WITH VARYING LEVELS OF SUPERVISION. ALSO INSTRUCT PEOPLE WE SERVE IN COMMUNITY LIVING SKILLS. APPROXIMATELY 30 CLIENTS SERVED. 1190861 1272077 BEHAVIOR HEALTH SERVICES PROVIDES A VARIETY OF SERVICES TO BOTH ADULTS AND CHILDREN WITH MENTAL ILLNESS AND/OR SUBSTANCE ABUSE DISORDERS IN THEIR OWN HOME OR COMMUNITY SETTING TO PREVENT AND MANAGE CHRONIC HEALTH CONDITIONS AND RECOVER FROM SERIOUS MENTAL ILLNESS AND SUBSTANCE ABUSE DISORDERS. APPROXIMATELY 355 SERVED. 1007379 1133844 COMMUNITY SERVICES - COMMUNICATION HABILITATION SERVICES ARE DESIGNED TO ASSIST INDIVIDUALS IN ACQUIRING, RETAINING, AND IMPROVING THE SELF-HELP, SOCIALIZATION AND ADAPTIVE SKILLS NECESSARY TO BE AS INDEPENDENT AS POSSIBLE. APPROXIMATELY 115 SERVED. 848355 1030189 HEALTH HOME CARE MANAGEMENT 3308664 2551391 INTANDEM SOLUTIONS 333835 382502 CLINIC 80855 36320 EDUCATION 20338454 20369074 OPERATING AGREEMENTS - UNDER THE TERMS OF THE AGREEMENTS WITH NYSARC, INC., CATTARAUGUS COUNTY CHAPTER AND THE REHABILITATION FOUNDATION, CATTARAUGUS REHABILITATION CENTER, INC. PROVIDES SERVICES FOR THE PROVISION OF DIRECT CARE, MANAGEMENT SERVICES AND FACILITY SERVICES UNDER A COST-BASED OPERATING CONTRACT. 310533 191842 DAY SERVICES 1459240 175253 OTHER 85864 COVID-19 26765800 24736571 31600903 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 43 0 631 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X STEVEN E WILLIAMS 7163754747 1439 BUFFALO STREET OLEAN NY 14760 RICK JOZWIAK CHAIRPERSON 1.00 X X 0 0 0 LIBBY SMITH VICE CHAIRPERSON 1.00 X X 0 0 0 JIM RIED SECRETARY/TREASURER 1.00 X X 0 0 0 DR THOMAS DELANEY DIRECTOR 1.00 X 0 0 0 THOMAS MAHAR DIRECTOR 1.00 X 0 0 0 MARI L HOWARD PRESIDENT & CEO 37.50 X 389227 0 51992 GREG KLOSS CAO/COO 40.00 X 165562 0 32129 STEVEN E WILLIAMS CHIEF FINANCIAL OFFICER 40.00 X 136054 0 5205 DR BRIAN SOUTH PSYCHOLOGIST 37.50 X 137158 0 20449 MELODY STUCKEY CORPORATE COMPLIANCE OFFIC 37.50 X 108614 0 23526 KAREN MCGOVERN-GRAHAM VP OF NURSING 40.00 X 119083 0 18713 BRAD SOUTH VP OF PROGRAM OPERATIONS 37.50 X 121468 0 10680 1177166 0 162694 7 0 1 0 0 56993 56993 OPERATING AGREEMENT 900099 20369074 20369074 RESIDENTIAL PROGRAMS 624100 3765592 3765592 INTANDEM SOLUTIONS 624100 2551391 2551391 BEHAVIORAL HEALTH SERVICES 624100 1272077 1272077 COMMUNITY SERVICES 624100 1133844 1133844 2421096 1816106 604990 31513074 105815 105815 19661 27265 -7604 -7604 -7604 31668278 30908084 604990 98211 787013 631994 155019 21210243 20744235 466008 333879 324340 9539 3018882 2930176 88706 1527267 1483757 43510 35735 35735 19574 15718 3856 44875 36036 8839 712981 619384 93597 92072 87270 4802 445131 421652 23479 517947 452630 65317 287440 280678 6762 559160 549553 9607 15987 13337 2650 113003 111613 1390 31999 25696 6303 1295378 1228661 66717 OTHER EXPENSES 1122742 1100093 22649 REPAIRS AND MAINTENANCE 396753 384368 12385 EXPENSED EQUIPMENT 117169 107174 9995 MEDICAL SUPPLIES 16803 16803 32702033 31600903 1101130 0 2714728 2429903 743242 766413 1502214 1583318 514020 410797 25948164 20615712 5229597 5332452 2237126 2394050 1369082 981178 14310009 13898111 1365064 1542087 266967 309545 26933 42362 1622110 1532437 832015 1213157 4113089 4639588 X 10196920 9258523 10196920 9258523 14310009 13898111 -1033755 95358 0 X X 0 1 X 1 0 X 110563 4233651 32712 442711 56993 4876630 23919825 25354356 33089372 31545968 30908084 144817605 24030388 29588007 33122084 31988679 30965077 149694235 0 0 0 149694235 70084 69767 66097 75354 105815 387117 70084 69767 66097 75354 105815 387117 24100472 29657774 33188181 32064033 31070892 150081352 0.99740 0.99760 0.00260 0.00240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 353889 353889 18298224 15160730 3137494 411511 410982 529 3160975 2209312 951663 3723565 2834688 888877 5332452 MUTUAL FUNDS 483529 F MONEY MARKET 43070 F COMMON STOCK 1016506 F EXCHANGE TRADED AND CLOSED-END FUNDS 850945 F 2394050 PARTICIPANT FUNDS 42362 DUE FROM AFFILIATES 380485 LIMITED USE ASSETS 14948 BENEFICIAL INTEREST IN THE NET ASSETS OF THE FOUNDATION 148195 OPERATING LEASE RIGHT-OF-USE ASSETS 316244 DEFERRD COMPENSATION PLAN 78944 981178 DUE TO FUNDING SOURCES 378476 CAPITAL ADVANCES 439493 OPERATING LEASE LIABILITIES 316244 DEFERRED COMPENSATION PLAN 78944 1213157 X PART IV, LINE 2B: CENTER, INC. 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, CENTER, INC. HAS NO KNOWLEDGE OF EVENTS OR CIRCUMSTANCES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. CENTER, INC. IMPLEMENTED FASB ASC 740-10 AND ITS CURRENT ACCOUNTING POLICY FOR EVALUATING UNCERTAIN TAX POSITIONS IS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. CENTER, INC. HAS NOT RECOGNIZED ANY BENEFITS FROM UNCERTAIN TAX POSITIONS IN 2024 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. CENTER, INC. EVALUATED ITS TAX POSITION AND CONCLUDED THAT ALL THE POSITIONS TAKEN BY CENTER, INC. WOULD MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION, BASED ON TECHNICAL MERITS. THE INFORMATION RETURNS OF CENTER, INC. FOR 2021, 2022, AND 2023 ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. X X X X 0 0 0 0 0 0 0 0 0 MARI L HOWARD PRESIDENT & CEO 330572 0 58655 0 0 0 29812 0 22180 0 441219 0 0 0 GREG KLOSS CAO/COO 160599 0 4963 0 0 0 6488 0 25641 0 197691 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B 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 COMMITTEE'S REVIEW AND APPROVAL, THE FORM 990 IS EMAILED TO ALL OTHER BOARD MEMBER'S FOR REVIEW AND COMMENT. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE THROUGH DISCUSSION AND RE-SIGNING OF AGREEMENTS AT BOARD MEETINGS ANNUALLY. AFTER THE AGREEMENTS ARE COMPLETED THEY ARE REVIEWED BY THE CHIEF EXECUTIVE OFFICER. IF NO ISSUES ARE NOTED, THE AGREEMENTS ARE FILED. IF ISSUES ARE NOTED, THE CEO THEN DISCUSSES WITH THE CORPORATE COMPLIANCE OFFICER. FORM 990, PART VI, SECTION B, LINE 15A THE HUMAN RESOURCES ADMINISTRATOR CONDUCTS AN ANALYSIS OF CEO COMPENSATION AT COMPARABLE AGENCIES IN WESTERN NEW YORK AND A STATEWIDE ANALYSIS VIA SALARY SURVEYS. THE HUMAN RESOURCES ADMINISTRATOR 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 FROM THE CHIEF FINANCIAL OFFICER'S OFFICE DURING NORMAL BUSINESS HOURS. THE ORGANIZATION'S BOARD OF DIRECTORS APPROVES THE FINANCIAL STATEMENTS AT THE MAY BOARD OF DIRECTORS MEETING. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. ALLEGANY REGIONAL DEVELOPMENT CORP 1439 BUFFALO STREET OLEAN NY 14760 161442959 FAMILY SUPPORT, RESPITE AND COMMUNITY HABILITATION NY 501(C)(3) 7 CATTARAUGUS REHABILITATION CENTER INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 ALLEGANY REGIONAL DEVELOPMENT CORP Q 253520 COST