2025-07-17T14:41:58-05:00 2024-12-31 991856619 GRANT THORNTON ADVISORS LLP 757 THIRD AVE 3RD FLOOR NEW YORK NY 100172013 990 2024-01-01 112539861 COMMUNITY PROGRAM CENTERS OF LI INC COMM 6312320011 2210 SMITHTOWN AVENUE RONKONKOMA NY 11779 COLLEEN CRISPINO CEO 6312320011 2025-07-17 1 0 SCOTT THOMPSETT P00741490 2125990100 2024 2025-03-06 01:10:19Z COLLEEN CRISPINO 250 MARCUS BOULEVARD HAUPPAUGE NY 11788 5748646 0 X WWW.CPCLONGISLAND.ORG X 1980 NY SUPPORT LI FAMILIES IN CARING FOR THEIR YOUNG CHILDREN & ELDERLY FAMILY MEMBERS. 5 5 134 64 0 0 4635973 4904815 1113622 839540 0 0 0 4291 5749595 5748646 0 0 0 0 4043754 4217063 0 0 0 1659754 1507973 5703508 5725036 46087 23610 2945092 2850806 2640891 2522995 304201 327811 X THE COMMUNITY PROGRAMS CENTER OF LONG ISLAND ACHIEVES ITS MISSION BY SUPPORTING LONG ISLAND FAMILIES IN CARING FOR THEIR YOUNG CHILDREN AND ELDERLY PARENTS (SEE SCHEDULE O).WE ACHIEVE OUR MISSION THROUGH:1. HIGH QUALITY, FAMILY-LIKE DAY CARE PROGRAMS FOR FRAIL ELDERLY ADULTS INCLUDING PEOPLE WITH ALZHEIMER'S DISEASE;2. INNOVATIVE INTERGENERATIONAL ACTIVITIES WHICH BRING CHILDREN AND ELDERS TOGETHER TO SHARE THEMSELVES AND TO USE THEIR STRENGTHS TO THE FULLEST; AND3. COMMUNITY EDUCATION TO ENCOURAGE PUBLIC AND PRIVATE SUPPORT FOR FAMILIES, CHILDREN, AND THE ELDERLY.4. EXEMPLARY HEAD START PROGRAMS FOR INFANTS, TODDLERS, PRESCHOOLERS AND EXPECTANT PARENTS. 0 0 4767793 0 33880 CPC OPERATES BOTH A FULL YEAR HEAD START PROGRAM AND EARLY HEAD START PROGRAM UNDER A GRANT FROM THE U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES. THE HEAD START PROGRAMS PROVIDE COMPREHENSIVE EARLY CHILDHOOD DEVELOPMENT FOR PRE-SCHOOL CHILDREN AND THEIR FAMILIES, AS WELL AS CONSULTATIVE AND OTHER SERVICES TO EXPECTANT PARENTS. 868816 0 805660 SINCE 1984, CPC HAS OPERATED DAY HAVEN ADULT DAY SERVICE CENTERS THAT MEET DIFFERENT NEEDS, BUT SHARE A COMMON GOAL: TO PROVIDE OLDER ADULTS WITH SERVICES AND ACTIVITIES DURING THE DAY, SO THAT THEY CAN CONTINUE TO LIVE AT HOME WITH THEIR FAMILIES. CPC PROVIDES SERVICES IN THE RONKONKOMA AND PORT JEFFERSON LOCATIONS. 5636609 1 1 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 18 0 1 134 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X KATHLEEN FRIGIOLA 6312320011 250 MARCUS BOULEVARD HAUPPAUGE NY 117888845 THOMAS LOWENBERG PRESIDENT 1.00 1.00 X X 0 0 0 THOMAS PFUNDSTEIN VICE PRESIDENT 1.00 1.00 X X 0 0 0 TANYA KREIN SECRETARY/TREASURER 1.00 0.00 X X 0 0 0 ROBERT BERNARD BOARD MEMBER 1.00 1.00 X 0 0 0 PATRICK EGAN BOARD MEMBER 1.00 1.00 X 0 0 0 COLLEEN CRISPINO CEO 1.00 37.50 X 0 317620 18090 KATHLEEN FRIGIOLA CFO 1.00 37.50 X 0 222131 27997 0 539751 46087 0 0 1 0 0 4789994 114821 4904815 ADULT DAY SERVICES 624200 805660 805660 HEAD START 624200 33880 33880 839540 OTHER INCOME 900099 4291 4291 4291 5748646 839540 0 4291 3697631 3665637 31994 96384 95924 460 83557 79695 3862 339491 336522 2969 19414 19228 186 43225 43100 125 97116 97043 73 25495 25495 159612 158413 1199 276950 276201 749 8847 8755 92 1608 1608 87818 87604 214 128171 128156 15 74707 74499 208 FOOD & CLIENT ALLOWANCE 297777 297777 PRINTING & PHOTOGRAPHY 70976 69729 1247 EXPENSED EQUIPMENT 44130 44130 STAFF TRAINING 37957 37957 134170 89136 45034 5725036 5636609 88427 0 590769 715241 550035 414876 16364 25817 4166363 2471491 1787924 1694872 2945092 2850806 403309 429038 95986 60295 2103204 1949099 38392 84563 2640891 2522995 X 304201 327811 304201 327811 2945092 2850806 23610 0 X 0 1 X 1 1 1 X 4260637 4211474 4588187 4635973 4904815 22601086 4260637 4211474 4588187 4635973 4904815 22601086 22601086 40625 11221 8672 4291 64809 22665895 3718628 0.99710 0.99680 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 30,761. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. 2024 AMOUNT: $ 4,291. SPECIAL EVENT REVENUE - 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 9,864. 2022 AMOUNT: $ 11,221. 2023 AMOUNT: $ 8,672. 2024 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 285023 285023 3771075 2361226 1409849 110265 110265 0 1694872 DUE TO AFFILIATES 74039 OTHER LIABILITIES 10524 84563 X 5748646 0 5748646 0 5748646 5725036 0 5725036 0 5725036 PART X, LINE 2: INCOME TAXES CPC FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. CPC IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. CPC HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT WAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. CPC HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2024. 0 0 0 0 0 0 0 0 0 COLLEEN CRISPINO CEO 0 283081 0 20000 0 14539 0 15600 0 2490 0 335710 0 0 KATHLEEN FRIGIOLA CFO 0 211951 0 10000 0 180 0 11258 0 16739 0 250128 0 0 PART I, LINE 3 COMMUNITY PROGRAM CENTERS OF LI, INC. DOES NOT COMPENSATE ANY OF THE INDIVIDUALS REPORTED ON ITS FORM 990; THE COMPENSATED INDIVIDUALS REPORTED ON THE FORM 990 RECEIVE THEIR SALARIES FROM A RELATED ORGANIZATION, UNITED CEREBRAL PALSY ASSOCIATION OF GREATER SUFFOLK, INC. THE PROCEDURES EMPLOYED TO DETERMINE THEIR COMPENSATION ARE DESCRIBED IN DETAIL ON THAT ORGANIZATION'S FORM 990. FORM 990, PART VI, SECTION A, LINE 6 CPC'S SOLE CORPORATE MEMBER IS ITS PARENT ORGANIZATION, UNITED CEREBRAL PALSY ASSOCIATION OF GREATER SUFFOLK, INC. FORM 990, PART VI, SECTION A, LINE 7A CPC'S SOLE CORPORATE MEMBER, UCP, HAS THE POWER TO ELECT OR APPOINT CPC'S GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B THE ORGANIZATION'S SOLE CORPORATE MEMBER, UCP, ACTING BY, AND THROUGH, ITS BOARD OF DIRECTORS, HAS THE SOLE POWER AND RIGHT TO ELECT THE ORGANIZATION'S DIRECTORS OF THE CORPORATION AND TO EXERCISE SUCH POWERS AND RIGHTS AS SPECIFICALLY AND EXCLUSIVELY GRANTED TO MEMBERS PURSUANT TO APPLICABLE PROVISIONS OF LAW, OR AS SET FORTH IN THE ORGANIZATION'S BYLAWS. A MAJORITY OF THE ORGANIZATION'S BOARD OF DIRECTORS, LIKEWISE, SITS ON THE BOARD OF DIRECTORS OF UCP. BY VIRTUE OF THIS BOARD OVERLAP, THE SOLE MEMBER, ESSENTIALLY, HAS CONTROL OVER THE DECISIONS OF THE CPC BOARD. FINALLY, THE CPC BOARD OF DIRECTORS MAY NOT RESTRICT OR LIMIT THE RIGHTS OR POWERS OF THE MEMBER (WITHOUT THE MEMBER'S CONSENT AND APPROVAL). FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY A NATIONALLY RENOWNED ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. DEPENDING ON THE TIMING OF RECEIVING THE DRAFT 990 THE PROCESS WILL VARY. IF THE DRAFT 990 IS RECEIVED PRIOR TO A BOARD MEETING BEFORE THE REQUIRED FILING DATE, THE ENTIRE BOARD OF DIRECTORS MEMBERS WILL BE GIVEN A COPY OF THE DRAFT 990 AT THE MEETING AND IT WILL BE REVIEWED. IF THERE IS NO SCHEDULED MEETING, A COPY OF THE DRAFT 990 WILL BE EMAILED TO ALL BOARD OF DIRECTORS MEMBERS AND THEY WILL BE ASKED TO REVIEW THE 990 AND CONTACT THE ORGANIZATION'S FINANCIAL DEPARTMENT WITH ANY QUESTIONS. EACH BOARD MEMBER WILL BE PROVIDED AMPLE OPPORTUNITY TO COMMENT ON THE INFORMATION CONTAINED IN THE 990 PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER, DIRECTOR, TRUSTEE AND KEY EMPLOYEE OF COMMUNITY PROGRAMS CENTER OF LONG ISLAND, INC. IS REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE BY VIRTUE OF THEIR EMPLOYMENT, BOARD SERVICE, OR POSITION WITH THE ORGANIZATION. THE ORGANIZATION MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH AN ANNUAL QUESTIONNAIRE/DISCLOSURE STATEMENT THAT IS DISTRIBUTED TO THESE INDIVIDUALS. POTENTIAL CONFLICTS ARE INVESTIGATED IMMEDIATELY. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS OF THE ORGANIZATION. THE BOARD OF DIRECTORS IS COMPRISED OF INDIVIDUALS WHO ARE NOT COMPENSATED FOR THEIR BOARD SERVICE. IN PART VII OF THE FORM 990, THE COMPENSATION PAID TO THE CEO, COLLEEN CRISPINO, AND CHIEF FINANCIAL OFFICER, KATHLEEN FRIGIOLA, IS PAID BY THE PARENT ORGANIZATION, UNITED CEREBRAL PALSY ASSOCIATION OF GREATER SUFFOLK, INC. THE ORGANIZATION IS OVERSEEN AND SUPERVISED BY ITS PARENT ORGANIZATION, UNITED CEREBRAL PALSY ASSOCIATION OF GREATER SUFFOLK, INC. (UCP). THE PROCESSES FOR DETERMINING THE COMPENSATION OF THE OFFICERS THAT MANAGE UCP ARE REPORTED ON THAT ORGANIZATION'S ANNUAL FORM 990. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS. THE FORM 990 IS LIKEWISE PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION. UCP ASSOCIATION OF GREATER SUFFOLK CO 250 MARCUS BLVD HAUPPAUGE NY 11788 112568841 HUMAN SVCS NY 501(C)(3) LINE 7 N/A 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0