2025-08-14T20:53:58-05:00 2024-09-30 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 9TH FLOOR NEW YORK NY 100172013 990 2023-10-01 135645879 FEDCAP REHABILITATION SERVICES INC FEDC 2127274200 633 THIRD AVENUE 6TH FL NEW YORK NY 10017 CAROL KHOURY CFO 2127274200 2025-08-14 1 0 SCOTT THOMPSETT P00741490 2125990100 2023 2025-03-06 01:10:19Z CHRISTINE MCMAHON 633 THIRD AVE 6TH FL NEW YORK NY 10017 105953538 0 X WWW.FEDCAP.ORG X 1935 NY OUR MISSION IS TO CREATE OPPORTUNITIES FOR PEOPLE WITH BARRIERS TO ECONOMIC WELL-BEING. 8 8 1059 14 0 0 1318262 1187526 100991137 103857996 242235 2264 712541 905752 103264175 105953538 779573 655952 0 0 63798417 65852993 0 0 1180677 32373389 40697344 96951379 107206289 6312796 -1252751 127745308 128412424 89420612 91340053 38324696 37072371 X SEE SCHEDULE O 0 0 86154660 272790 97527149 SEE SCHEDULE O 6411034 352660 4900815 SEE SCHEDULE O 1676190 18272 1049751 SEE SCHEDULE O 339678 12230 380281 WORKFORCE DEVELOPMENT THE WORKFORCE DEVELOPMENT PRACTICE AREA WORKS IN CLOSE PARTNERSHIP WITH BUSINESS TO CREATE CUSTOMIZED, EMPLOYER-BASED TRAINING DESIGNED TO DEVELOP THE SKILLS AND CHARACTERISTICS EMPLOYERS REQUIRE. THE FEDCAP GROUP'S WORKFORCE DEVELOPMENT PROVIDES HARD SKILLS TRAINING EITHER DIRECTLY BY HIRING ITS OWN SKILLS-BASED TRAINING PROVIDERS OR INDIRECTLY, BY ORGANIZING LOCAL PROVIDERS -INCLUDING COMMUNITY COLLEGES - TO CREATE MODULAR INDUSTRY-RECOGNIZED CREDENTIALS. THROUGH THIS EMPLOYER-BASED TRAINING, DIAGNOSTIC VOCATIONAL EVALUATIONS, WORK READINESS PREPARATION, RAPID JOB PLACEMENT AND POST-PLACEMENT SUPPORTS, THE FEDCAP GROUP'S WORKFORCE DEVELOPMENT TEAM EFFECTIVELY BUILDS RELATIONSHIPS AND PARTNERSHIPS THAT ALIGN EMPLOYERS' NEEDS WITH THE NEEDS OF WORKERS SEEKING OPPORTUNITIES. 339678 12230 380281 94581562 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 122 0 1 1059 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X CAROL KHOURY CFO 2127274200 633 3RD AVENUE 6TH FLOOR NEW YORK NY 10017 X LAURENCE ACH CO-CHAIR 1.00 0.00 X X 0 0 0 PETER PANKEN CO-CHAIR 1.00 0.00 X X 0 0 0 NANCY SETTERGREN TREASURER 1.00 0.00 X X 0 0 0 JANICE OURSLER PHD BOARD MEMBER 1.00 0.00 X 0 0 0 PETER ASCHKENASY BOARD MEMBER 1.00 0.00 X 0 0 0 PAUL DAVIS BOARD MEMBER 1.00 0.00 X 0 0 0 MALVINA KAY BOARD MEMBER 1.00 0.00 X 0 0 0 KAREN MILTON BOARD MEMBER (AS OF 11/2023) 1.00 0.00 X 0 0 0 CHRISTINE MCMAHON PRESIDENT & CEO, FEDCAP GROUP 4.00 40.00 X 0 740365 151561 STEVEN COONS PRESIDENT, FEDCAP REHAB 40.00 0.00 X 378316 0 10262 CAROL KHOURY CFO 1.00 40.00 X 0 339403 8517 KENNETH BREZENOFF GEN. 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SVCS 4826060 GRANT THORNTON LLP 33570 TREASURY CENTER CHICAGO IL 60694 AUDIT, TAX & CONSULTING SVCS. 645561 POWERS PYLES SUTTER & VERVILLE PC 1501 M STREET NW WASHINGTON DC 20005 LEGAL SERVICES 266508 GENSLER ARCHITECTURE DESIGN & PLANNING 12478 COLLECTION CENTER DR CHICAGO IL 60693 ARCHITECTURE & DESIGN 231194 TIMECLOCK PLUS LLC PO BOX 913377 DENVER CO 80291 DATA MANAGEMENT SERVICES 164513 7 1187526 206030 1187526 CONTRACT SERVICES AND PRODUCTS 900099 97554065 97554065 REHAB AND VOCATIONAL PROGRAMS 624310 6243331 6243331 CAREER DESIGN SCHOOL TUITION 900099 60600 60600 103857996 2264 2264 330927 0 330927 330927 330927 SUBSIDIARY EXPENSE REIMBURSMENT 900099 552846 552846 MISCELLANEOUS REVENUE 900099 21979 21979 574825 105953538 103857996 0 908016 X 655952 655952 379093 379093 46220143 45379068 326030 515045 8579059 8114442 428953 35664 3320863 3082966 166043 71854 7353835 6915337 367692 70806 2895244 2895244 132432 132432 1163171 862066 3046 298059 25583 13413 1548 10622 5504345 5454009 27950 22386 345580 339318 6172 90 3318626 1929417 1389209 563865 409329 95127 59409 4903 3628 750 525 753134 41889 711245 1917230 538793 1377844 593 1525350 1503526 7711 14113 REPAIRS AND MAINTENACE 10961818 10961189 629 REIMBURSED EXPENSES 6277025 6277025 SUBCONTRACTOR EXPENSES 3846561 3835063 11498 SECURITY EXPENSES 23300 23300 1439177 1112088 245578 81511 107206289 94581562 11444050 1180677 460220 575745 21751 269632 269632 16706466 14855508 191159 147587 328180 1509820 52267290 23487007 55983305 28780283 9517600 10871979 43713001 71955864 127745308 128412424 24122316 28114841 25 415000 14235000 13605000 5076271 5135495 45987000 44069717 89420612 91340053 X 38210435 37072371 114261 0 38324696 37072371 127745308 128412424 -1252751 425 0 X 0 1 X 1 1 1 X 1617029 1090904 1310692 1318262 1187527 6524414 143958360 149214680 137151254 100991137 103857996 635173427 145575389 150305584 138461946 102309399 105045523 641697841 0 0 0 641697841 1501136 512630 1351281 826563 333191 4524801 1501136 512630 1351281 826563 333191 4524801 50216 253612 194569 128213 574825 1201435 147126741 151071826 140007796 103264175 105953539 647424077 0.99120 0.98990 0.00700 0.00920 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2019 AMOUNT: $ 50,216. 2020 AMOUNT: $ 253,612. 2021 AMOUNT: $ 194,569. 2022 AMOUNT: $ 128,213. 2023 AMOUNT: $ 574,825. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21750 30597369 7934717 22662652 6232944 3229500 3003444 1710056 1407785 302271 13726921 10915005 2811916 28780283 DUE FROM RELATED AFFILIATES 39415068 OTHER ASSETS 158385 OPERATING LEASE RIGHT-OF-USE ASSETS 7453067 457B PLAN 107525 FINANCE LEASE RIGHT-OF-USE ASSETS 24821819 71955864 FINANCE LEASE LIABILITIES 35149771 OPERATING LEASE LIABILTIES 8464600 OTHER LIABILITIES 319594 SECURITY DEPOSIT LEASE SPACE 135752 44069717 X PART X, LINE 2: FIN 48 FEDCAP AND ITS RELATED ENTITIES FOLLOW 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. FEDCAP AND ITS RELATED ENTITIES ARE EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH THEY ARE SUBJECT TO TAX ON INCOME UNRELATED TO THEIR RESPECTIVE EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC. THESE ORGANIZATIONS HAVE PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF THEIR TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE THEIR FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH THEY HAVE NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. FEDCAP AND ITS RELATED ENTITIES HAVE DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. 1 NEEDS ASSISTANCE 185 38012 FMV CLOTHING, FOOD, SUPPLIES, ETC. STIPEND 307 190696 DIXON CENTER EMERGENCY ASSISTANCE 99 74332 STUDENT ASSISTANCE 142 352639 FMV SUPPLIES, MATERIALS, FOOD FOR STUDENT PART III: THE FEDCAP GROUP IS COMMITTED TO EFFECTING LONG-TERM, SUSTAINABLE CHANGE AMONG THE POPULATIONS AND COMMUNITIES WE SERVE. FEDCAP REHABILITATION SERVICES, INC. IS AN INSTRUMENTAL PART OF EFFECTING THAT CHANGE. ITS PROGRAMS AND OPERATIONS BRING EDUCATION AND THE POWER OF WORK TO INDIVIDUALS WITH DISABILITIES, ADULTS WITH CONVICTION HISTORIES,VETERANS, AND MANY OTHERS FACING BARRIERS TO EMPLOYMENT. INDIVIDUAL GRANTS DO NOT REQUIRE CONTINUED MONITORING AS THE ORGANIZATION ONLY PROVIDES ASSISTANCE TO THOSE INDIVIDUALS WHO HAVE DEMONSTRATED A NEED (EITHER PUBLIC ASSISTANCE, EDUCATIONAL STIPENDS OR SOME OTHER FORM OF CARE). NO GIFTED FUNDS MAY BE USED FOR NON-ESSENTIAL PURPOSES AND MAY NOT BE SPENT ON DISCRETIONARY ITEMS THAT DO NOT SUPPORT AN INDIVIDUAL'S HEALTH AND WELFARE. X 0 0 X X X X 0 1 0 0 0 0 0 1 0 CHRISTINE MCMAHON PRESIDENT & CEO, FEDCAP GROUP 0 740365 0 0 0 0 0 139900 0 11661 0 891926 0 0 STEVEN COONS PRESIDENT, FEDCAP REHAB 339223 0 25000 0 14093 0 8192 0 2070 0 388578 0 0 0 CAROL KHOURY CFO 0 339403 0 0 0 0 0 6081 0 2436 0 347920 0 0 KENNETH BREZENOFF GEN. COUNSEL & VP STRAT. INIT. 0 243373 0 0 0 0 0 7500 0 11302 0 262175 0 0 JERRY FERDINAND ASSISTANT CHIEF ENGINEER 203242 0 0 0 0 0 0 0 171 0 203413 0 0 0 KRZYSZTOF BODZIUCH CHIEF ENGINEER 194260 0 0 0 0 0 0 0 237 0 194497 0 0 0 DANIEL KAZALSKI ENGINEER 187858 0 0 0 0 0 0 0 171 0 188029 0 0 0 GEORGE RIOS DIRECTOR OF OPERATIONS 180006 0 0 0 0 0 0 0 171 0 180177 0 0 0 TERRENCE SAMWAYS ENGINEER 179223 0 0 0 0 0 0 0 171 0 179394 0 0 0 PART I, LINE 1A PRESIDENT, STEVEN COONS, RECEIVED A TAX GROSS-UP PAYMENT IN CALENDAR YEAR 2023; THIS AMOUNT IS REPORTED IN SCHEDULE J, PART II, COLUMN (B)(III). PART I, LINE 4B LINE 4B PRESIDENT/CEO, CHRISTINE MCMAHON PARTICIPATES IN FEDCAP'S SUPPLEMENTAL NONQUALIFIED SECTION 457(F) RETIREMENT PLAN. THE EMPLOYER CONTRIBUTION TO THE SECTION 457(F) PLAN IN CALENDAR YEAR 2023 WAS $130,000; THIS AMOUNT IS INCLUDED IN SCHEDULE J, PART II, COLUMN C. PART I, LINE 7 PRESIDENT, STEVEN COONS, RECEIVED A MERIT BONUS IN CALENDAR YEAR 2023 IN RECOGNITION OF HIS OUTSTANDING PERFORMANCE. THIS BONUS WAS AWARDED BY THE BOARD OF DIRECTORS WITHOUT ANY INPUT FROM PRESIDENT COONS. A BUILD NYC RESOURCE CORPORATION 454040561 2013-12-11 18450000 FINANCE PURCHASE OF BUILDING SPACE 0 0 0 A 4845000 18450000 308000 369000 17720390 52610 2013 0 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 PART IV, LINE 2C: FEDCAP REHABILITATION SERVICES, INC. HAD AN ARBITRAGE REBATE CALCULATION COMPLETED IN 2018, AT WHICH TIME IT WAS DETERMINED THAT NO REBATE WAS DUE ON THE EXISTING BOND. ALL BOND PROCEEDS WERE SPENT WITHIN THE FIRST FIVE YEARS OF ISSUANCE AND SO THE BOND PROCEEDS WERE NEVER IN A POSITION TO BE UTILIZED IN SUCH A MANNER AS TO CREATE ARBITRAGE. NO REBATE IS DUE ON THE OUTSTANDING BONDS. X 4 206030 FMV 0 1 0 SCHEDULE M, PART I, COLUMN (B) FEDCAP REHABILITATION SERVICES, INC. IS REPORTING THE NUMBER OF CONTRIBUTORS IN PART I, COLUMN (B). FORM 990, PART III, LINE 1 OUR MISSION IS TO CREATE OPPORTUNITIES FOR PEOPLE WITH BARRIERS TO ECONOMIC WELL-BEING. FEDCAP REHABILITATION SERVICES PROVIDES AN ARRAY OF SERVICES TO YOUTH AND ADULTS HELPING THOUSANDS EACH YEAR GRADUATE FROM HIGH SCHOOL, OBTAIN VOCATIONAL CERTIFICATION OR A COLLEGE DEGREE, BECOME WORK READY, OBTAIN MEANINGFUL EMPLOYMENT AND ACHIEVE LONG TERM ECONOMIC WELL-BEING. FOUNDED IN 1935 BY THREE VETERANS WITH PHYSICAL DISABILITIES WHO STRUGGLED TO FIND EMPLOYMENT, FEDCAP SERVES THOUSANDS OF PEOPLE ANNUALLY INCLUDING VETERANS, PEOPLE WITH PHYSICAL AND DEVELOPMENTAL DISABILITIES, INDIVIDUALS WITH MENTAL HEALTH ISSUES, ADULTS WHO'VE BEEN IN PRISON, AND DISCONNECTED YOUTH AGING OUT OF FOSTER CARE AND JUVENILE JUSTICE SYSTEMS. EACH YEAR, FEDCAP OFFERS AN ARRAY OF SERVICES THROUGH ITS FOUR PRACTICE AREAS EDUCATION, WORKFORCE DEVELOPMENT, OCCUPATIONAL HEALTH, AND ECONOMIC DEVELOPMENT-HELPING MORE THAN 80,000 INDIVIDUALS GRADUATE FROM HIGH SCHOOL, OBTAIN VOCATIONAL CERTIFICATION OR A COLLEGE DEGREE, BECOME WORK READY, OBTAIN MEANINGFUL EMPLOYMENT AND ACHIEVE ECONOMIC WELL-BEING. THE FEDCAP GROUP'S WORK IS STRUCTURED ACROSS FOUR PRACTICE AREAS - EDUCATION, OCCUPATIONAL HEALTH, WORKFORCE DEVELOPMENT AND ECONOMIC DEVELOPMENT. EACH PRACTICE AREA IS OVERSEEN BY A SENIOR VICE PRESIDENT (SVP) WITH NATIONAL EXPERIENCE AND EXPERTISE IN THEIR AREA OF FOCUS. THE WORK IS DELIVERED THROUGH AGENCIES MANAGED BY LEADERS WITH SIGNIFICANT LOCAL KNOWLEDGE AND EXTENSIVE OPERATIONAL EXPERIENCE AND SKILLS. THROUGH THIS MATRIX STRUCTURE, THE FEDCAP GROUP ALIGNS ITS WORK ACROSS DIVERSE SYSTEMS AND FUNDING SOURCES FOR GREATER IMPACT. THE EFFORTS OF EACH PRACTICE AREA ARE SUPPORTED BY THE COMMUNITY IMPACT INSTITUTE - THE FEDCAP GROUP'S DISCOVERY AND RESEARCH ARM. FORM 990, PART III, LINE 4A ECONOMIC DEVELOPMENT HISTORICALLY, THE FEDCAP GROUP HAS FOSTERED JOB CREATION FOR PEOPLE WITH BARRIERS TO ECONOMIC WELL-BEING THROUGH THE DEVELOPMENT AND OPERATION OF SOCIAL BUSINESS VENTURES. THE FEDCAP GROUP CURRENTLY EMPLOYS APPROXIMATELY 1,000 INDIVIDUALS IN BUSINESSES WITH TOTAL ANNUAL REVENUES OF OVER $90 MILLION. THE FEDCAP GROUP IS NOW LOOKING TO EXPAND ITS WORK IN ECONOMIC DEVELOPMENT WITH THE ADDITION OF INVESTMENT CAPACITY ALIGNED WITH ITS HOLISTIC OFFERINGS IN THE TALENT DEVELOPMENT ARENA. FEDCAP'S PRIMARY AND MOST PRESTIGIOUS PROGRAM IS ITS FACILITIES MANAGEMENT. FOR OVER 30 YEARS, FEDERAL, STATE AND COMMERCIAL CUSTOMERS HAVE RELIED UPON OUR QUALITY CUSTODIAL AND FACILITIES MANAGEMENT. WITH OVER 22 MILLION SQUARE FEET OF SPACE UNDER CONTRACT, OUR TOTAL FACILITIES MANAGEMENT SERVICE DELIVERS RESULTS WHILE EMPLOYING VETERANS AND PERSONS WITH DISABILITIES. TOTAL FACILITY MANAGEMENT PROVIDES CUSTOMERS A WORKFORCE OF INDIVIDUALS WITH BARRIERS, OFTEN THROUGH SET ASIDE PROGRAMS THAT CAN BENEFIT YOUR ORGANIZATION. IT ALSO PROVIDES ON-THE-JOB CONTINUED SUPPORT TO ITS EMPLOYEES BY HAVING JOB COUNSELORS AND JOB COACHES AVAILABLE TO ASSURE EMPLOYERS MAINTAIN CLEAN AND FUNCTIONING WORK SPACES WHILE ASSISTING THOSE WITH DISABILITIES TO SUCCEED ON THE JOB. TOTAL FACILITY MANAGEMENT WORKERS HELP YOUR ORGANIZATION TO DEMONSTRATE DIVERSITY IN YOUR WORKPLACE. FEDCAP REHABILITATION SPECIALIZES IN THE ABILITY TO ASSESS A CUSTOMER'S NEEDS AND QUICKLY AND EFFICIENTLY DEVELOP A DETAILED BUSINESS, RECRUITMENT, STAFFING, AND TRAINING. EVERY DAY FEDCAP REHABILITATION DEMONSTRATES THE ABILITY TO NATIONALLY COORDINATE, LOCALLY DISTRIBUTE, AND INSTITUTIONALLY STRUCTURE AN ACCESSIBLE SYSTEM OF EMPLOYMENT, SUPPORTS, AND SERVICES WHILE DELIVERING MULTIFACETED SOLUTIONS FOR OUR CUSTOMERS. FORM 990, PART III, LINE 4B EDUCATIONAL DEVELOPMENT IN THE EDUCATION PRACTICE AREA, THE FEDCAP GROUP HAS DEVELOPED PROPRIETARY WEB-BASED TOOLS THAT HELP CHILDREN, YOUTH AND ADULTS STAY IN SCHOOL, GRADUATE HIGH SCHOOL AND COMPLETE COLLEGE. IT ALSO PROVIDES STATE-OF-THE-ART EDUCATION IN VARIOUS TRADES THROUGH ITS CAREER DESIGN SCHOOLS, LOCATED IN NEW YORK CITY AND BOSTON, AND OPERATES OTHER PRESCHOOLS AND SPECIAL EDUCATION SCHOOLS IN NEW JERSEY, NEW YORK, RHODE ISLAND AND TEXAS THAT TARGET PARTICULAR POPULATIONS AND/OR BARRIERS. OUR NATIONALLY RECOGNIZED CAREER DESIGN SCHOOLS HELPS STUDENTS CHART THEIR OWN CAREER PATH, ESTABLISH CAREER GOALS AND BECOME TRAINED IN HIGH GROWTH SECTORS THAT WILL LEAD TO LONG TERM ECONOMIC WELL-BEING. OUR CAREER DESIGN SCHOOLS ARE STRUCTURED TO TEACH STUDENTS OF DIVERSE ABILITIES THE TECHNICAL SKILLS REQUIRED TO PERFORM THE TASKS OF A SPECIFIC JOB. STUDENT GAIN REAL-WORLD EXPERIENCE IN THEIR FIELD OF TRAINING THROUGH COMMUNITY-BASED INTERNSHIPS, ENSURING THAT THEY ARRIVE AT WORK PREPARED TO SUCCEED. GRADUATES FROM OUR CAREER DESIGN SCHOOLS LEARN HOW CONTINUOUS IMPROVEMENT ON THE JOB ENABLES THEM TO CLIMB THE CAREER LADDER OF ADVANCEMENT IN THEIR CHOSEN FIELD. EVALUATION, TRAINING, AND INDIVIDUALIZED SUPPORT ENSURE THAT EVERY STUDENT SUCCEEDS. FORM 990, PART III, LINE 4C OCCUPATIONAL HEALTH THE FEDCAP GROUP TAKES A NOVEL APPROACH TO OCCUPATIONAL HEALTH -ASSISTING INDIVIDUALS TO OBTAIN THE CRITICAL TREATMENT THEY NEED WHILE AT THE SAME TIME PROVIDING THE SUPPORTS NECESSARY FOR SUCCESSFUL EMPLOYMENT. THE FEDCAP GROUP PROVIDES CLINICAL SERVICES DIRECTLY AND INDIRECTLY THROUGH LOCAL COMMUNITY PARTNERS. IT COMPLEMENTS THESE SERVICES WITH ANCILLARY WORKFORCE DEVELOPMENT AND EDUCATIONAL SERVICES. THE FEDCAP GROUP OPERATES A VARIETY OF OCCUPATIONAL HEALTH PROGRAMS THROUGH SEVERAL OF ITS SUBSIDIARIES IN NEW HAMPSHIRE, NEW JERSEY, NEW YORK AND TEXAS AND WORKS WITH LOCAL PROVIDERS TO SERVE OTHER GEOGRAPHIES. WITH THE INCREASING TREND TO INCLUDE VULNERABLE POPULATIONS IN MANAGED CARE PLANS, THE FEDCAP GROUP IS ALSO SERVING AS A VALUABLE PARTNER TO INSURERS AND INTEGRATED PROVIDER GROUPS, DELIVERING PRECISE, EVIDENCE-BASED INTERVENTIONS THAT REDUCE HOSPITALIZATION AND READMISSION, AND INCREASE LONG-TERM HEALTH AND STABILITY. FORM 990, PART VI, SECTION A, LINE 6 FEDCAP REHABILITATION SERVICES, INC. SOLE MEMBER IS THE FEDCAP GROUP, INC. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S BYLAWS RESERVE THE POWER TO THE SOLE MEMBER TO APPOINT, REPLACE OR REMOVE THE BOARD OF DIRECTORS (FOR ANY REASON AT ANY TIME). FORM 990, PART VI, SECTION A, LINE 7B CERTAIN ACTS OF THE ORGANIZATION MUST ALSO BE APPROVED BY AFFIRMATIVE VOTE OF 2/3 OF THE BOARD MEMBERS OF THE SOLE MEMBER, INCLUDING, THE POWER TO: - AMEND, RESTATE, OR REVOKE ITS CERTIFICATE OF INCORPORATION OR ITS BYLAWS; - PERMIT OR APPROVE ITS MERGER OR CONSOLIDATION WITH OR INTO ANY OTHER ENTITY OR PERMIT OR APPROVE ITS CONVERSION INTO ANOTHER FORM OF ENTITY; - ADOPT A BUDGET OR MAKE A MATERIAL CHANGE TO AN EXISTING BUDGET; - DIVEST ITSELF OF ANY LINE OF BUSINESS, OR ANY OTHER BUSINESS ENTITY, OWNED OR CONTROLLED BY IT; - PERMIT OR APPROVE THE FILING BY IT OF A PETITION FOR BANKRUPTCY OR THE APPOINTMENT BY IT OF A RECEIVER OR COMMENCEMENT OF ANY OTHER INSOLVENCY OR REORGANIZATION PROCEEDING INVOLVING IT OR ANY OF ITS ASSETS; - PERMIT OR APPROVE ITS ENTERING INTO OF ANY GUARANTY OR SURETY ARRANGEMENT FOR THE BENEFIT OF ANY OTHER ENTITY; - PERMIT OR APPROVE THE SALE OF ALL OR SUBSTANTIALLY ALL OR ANY MATERIAL PART OF ITS ASSETS; - COMMENCE A LAWSUIT OR OTHER LEGAL PROCEEDING AGAINST ANY PERSON; - ADMIT A NEW MEMBER; - PERMIT OR APPROVE THE ACQUISITION OF ANY BUSINESS OR ENTITY; (M) PERMIT OR APPROVE THE INCURRING OF ANY INDEBTEDNESS FOR BORROWED MONEY; OR - LEASE, SUBLEASE, ACQUIRE, SELL OR OTHERWISE ENGAGE IN A REAL PROPERTY TRANSACTION FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN CONJUNCTION WITH FEDCAP'S FINANCIAL DEPARTMENT. THE FORM 990 WAS REVIEWED BY SENIOR MANAGEMENT AND DISTRIBUTED TO THE FULL BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENT BEFORE IT WAS ELECTRONICALLY FILED WITH THE INTERNAL REVENUE SERVICE. A FULL COPY OF THE 990 WAS PROVIDED TO THE FULL BOARD BEFORE FILING FOR THEIR REVIEW AND COMMENT. FORM 990, PART VI, SECTION B, LINE 12C FEDCAP HAS IMPLEMENTED A ROBUST CONFLICT OF INTEREST AND PECUNIARY BENEFIT TRANSACTION POLICY THAT REQUIRES ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES TO EXERCISE PRUDENCE AND AN UNBENDING DUTY OF LOYALTY WHEN ADMINISTERING TO THE AFFAIRS OF THE ORGANIZATION. EACH MEMBER OF THE BOARD OF DIRECTORS IS REQUIRED TO AFFIRM ANNUALLY THAT HE OR SHE DOES NOT HAVE A CONFLICT OF INTEREST WITH THE ORGANIZATION BY COMPLETING AN ANNUAL QUESTIONNAIRE DISCLOSING ANY POTENTIAL CONFLICTS OF INTEREST. TRANSACTIONS WITH RELATED PARTIES MAY ONLY BE UNDERTAKEN IF THE INDIVIDUAL: 1. FULLY DISCLOSES THE TRANSACTION 2. THE OFFICER, DIRECTOR OR KEY EMPLOYEE RECUSED HIM OR HERSELF FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION. 3. THE BOARD HAS DETERMINED, BY AFFIRMATIVE VOTE OF ALL DISINTERESTED DIRECTORS, THAT THE TRANSACTION IS IN THE BEST INTEREST OF FEDCAP REHABILITATION SERVICES, INC. VIOLATION OF THE POLICY WILL SUBJECT AN EMPLOYEE TO DISCIPLINARY ACTION OR IMMEDIATE DISCHARGE. EMPLOYEES WHO HAVE KNOWLEDGE OR SUSPICION OF IMPROPER CONDUCT OR ACTIVITIES BY OTHER EMPLOYEES OR OUTSIDE PARTIES DOING BUSINESS WITH FEDCAP, ARE EXPECTED TO IMMEDIATELY BRING IT TO THE ATTENTION OF THE CEO OR DIRECTOR OF HUMAN RESOURCES. FORM 990, PART VI, SECTION B, LINE 15 FEDCAP UNDERTAKES A THOROUGH PROCESS ANNUALLY TO ENSURE THAT THE EXECUTIVE COMPENSATION IT PAYS TO ITS TOP MANAGEMENT OFFICIAL AND ALL OF THE OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION IS REASONABLE GIVEN THE MARKET IN WHICH IT OPERATES. IN RELEVANT PART, THE BOARD OF DIRECTORS HAS ESTABLISHED A COMPENSATION COMMITTEE OF INDEPENDENT PERSONS THAT HAVE NO PERSONAL INTEREST IN THE PROPOSED COMPENSATION AGREEMENT. IN DETERMINING THE PRESIDENT'S COMPENSATION PACKAGE, THE COMPENSATION COMMITTEE CONDUCTS AN ANALYSIS OF INDUSTRY COMPARABLES FOR INDIVIDUALS PERFORMING SIMILAR JOB FUNCTIONS. THE COMPENSATION COMMITTEE ULTIMATELY MAKES THE DECISIONS ABOUT THE PRESIDENT'S COMPENSATION AND MEMORIALIZES ITS DECISION IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 FEDCAP 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. FEDCAP'S ANNUAL REPORT ANDFINANCIAL STATEMENTS ARE AVAILABLE AT WWW.FEDCAP.ORG. FEDCAP'S CONFLICT OF INTEREST POLICY, CODE OF ETHICS AND WHISTLEBLOWER POLICIES ARE AVAILABLE, AS WELL AS ITS GOVERNING DOCUMENTS, ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION. FORM 990, PART VII THE 40 HOURS REFLECTED ON THE FORM 990 REPRESENT A TYPICAL WORKWEEK, BUT THERE HAS BEEN NO FORMAL ALLOCATION OF THEIR TIME AMONG THE VARIOUS ENTITIES; ACCORDINGLY, THE 990 REPRESENTS 40 HOURS OF SERVICE TO FEDCAP REHAB AND 1 HOUR FOR RELATED ORGANIZATIONS SIMPLY TO ALIGN WITH THE 990 REPORTING REQUIREMENTS. A MORE DETAILED BREAKDOWN OF THEIR HOURLY SERVICE IS NOT AVAILABLE AT THIS TIME. VARIOUS INDIVIDUALS REPORTED IN PART VII AS TOP 5 HIGHLY COMPENSATED EMPLOYEES ARE UNION MEMBERS. THESE INDIVIDUALS RECEIVE THEIR FRINGE BENEFITS DIRECTLY FROM THEIR RESPECTIVE UNIONS AND NOT FROM FEDCAP. FEDCAP PAYS MONTHLY UNION DUES THAT ENCOMPASS THESE BENEFIT COSTS (AMONG OTHER THINGS), BUT THIS INFORMATION IS NOT READILY ASCERTAINABLE OR EASILY REPORTABLE FOR 990 PURPOSES AND THAT IS WHY THE "OTHER COMPENSATION" REPORTED IN FORM 990, PART VII, COLUMN F APPEARS LOWER FOR THESE INDIVIDUALS. FORM 990, PART IX, LINE 11C TO THE EXTENT THAT THE FEDCAP GROUP, INC. INCURRED ACCOUNTING FEES, FEDCAP REHABILITATION SERVICES IS THE PAYOR OF RECORD (AND THUS THE VENDOR IS REPORTED IN ITS 990 LISTING). THE EXPENSE HAS BEEN ALLOCATED TO THE FEDCAP GROUP INTERNALLY AMONG THE CONSOLIDATED GROUP OF NON-PROFITS AND THESE ACCOUNTING FEES OF APPROXIMATELY $420,000 HAVE BEEN REPORTED ON THE PARENT'S FORM 990, PART IX, LINE 11(C). 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