2026-04-29T15:17:56+00:00 2025-06-30 440160260 Forvis Mazars LLP 135 West 50th Street New York NY 10020 990 2024-07-01 113050340 YELED V'YALDA EARLY CHILDHOOD CENTER INC YELE 7186863700 1312 38TH STREET BROOKLYN NY 11218 HERSH MOSKOVITS CEO 7186863700 2026-04-29 true Lauren Denton P01571860 2128127000 2026-04-29 2024 2025-03-06 01:10:19Z HERSH MOSKOVITS 1312 38TH STREET BROOKLYN NY 11218 204022373 false X WWW.YELED.ORG X 1991 NY TO PROVIDE CHILDREN AND FAMILIES A NETWORK OF EDUCATIONAL, CHILDCARE, DEVELOPMENTAL SERVICES, HEALTH AND PHYSICAL FITNESS SERVICES, NUTRITIONAL GUIDANCE, AND FAMILY SUPPORT. 13 8 3723 8 0 49844756 48690547 169775029 151681179 70815 50901 993593 3161041 220684193 203583668 1277400 1779100 0 131509406 123565857 0 0 62303990 66599189 195090796 191944146 25593397 11639522 162076436 170014695 57803201 54101938 104273235 115912757 X see schedule O false false 58708759 125650325 See Schedule O 40021681 HEADSTART - YELED V' YALDA'S DIRECT GRANTEE HEAD START PROGRAMS SERVICE CHILDREN THREE TO FIVE YEARS OLD AND ARE DESIGNED TO GIVE LOW INCOME ELIGIBLE CHILDREN A QUALITY PRESCHOOL EDUCATIONAL EXPERIENCE. YVY'S EARLY HEAD START PROGRAM SERVICES EXPECTANT MOMS AND INFANTS AND TODDLERS AGES 0-3 YEARS. HEAD START AND EARLY HEAD START PROGRAMS OFFER THE CORE EDUCATIONAL SERVICES ASSOCIATED WITH THE PROGRAM, AS WELL AS SPECIAL NEEDS SCREENING AND FOLLOW-UPS, MEDICAL NEEDS SCREENING AND TRACKING AND OTHER SOCIAL SERVICE SUPPORTS TO THE CHILD AND FAMILY. THESE PROGRAMS ARE FUNDED BY HHS. 23433374 25223324 BEHAVIOR HEALTH SERVICES - THE BEHAVIOR HEALTH SERVICES PROGRAM PROVIDES THERAPEUTIC BEHAVIORAL HEALTH INTERVENTION TO CHILDREN WITH AN AUTISM SPECTRUM DISORDER (ASD) DIAGNOSIS. BEHAVIORAL HEALTH INTERVENTION INCLUDES ASSESSMENT, TREATMENT PLANNING, SUPERVISION, DIRECT CARE AND SOCIAL SKILLS GROUP THERAPEUTICAL SERVICES. PAYMENT FOR SERVICES ARE RENDERED BY MEDICAL INSURANCE CARRIERS FOR COVERED INDIVIDUALS' MEDICAL EXPENSE. 23716593 Home Community-Based Services and Care Management 19821450 Title Programs 5136851 1779100 807530 Other Programs 2083192 Women, Infants, and Children 50758086 1779100 807530 172921900 true true false false false false false false false false true false false false true false true false false false false false false false false false false true false true false false false false false false false true true false false false false false false false false false false false true 536 0 3723 true false false false false false false false false false false false false X 13 8 true false true false false false false true true false false false true true true true true true true true false false NY X REBECCA GUTMAN 7186863700 1312 38TH STREET BROOKLYN NY 11218 Aaron Gordon Treasurer 0.5 X X 0 0 0 Dov Fischer Secretary 0.5 X X 0 0 0 Hersh Moskovits Chairman (until March 2025) & CEO (as of March 2025) 0.5 X X 0 0 0 Mordechai Hershkovitz Chairman of the Board (as of March 2025) 0.5 X X 0 0 0 Ari Worch Board Member (as of june 2025) 0.5 X 0 0 0 ARYEH RINGEL Board Member 0.5 X 0 0 0 Chaim Weisberg Board Member (as of june 2025) 0.5 X 0 0 0 Eli Schwartz Board Member (until February 2025) 0.5 X 0 0 0 Henry Walter Board Member 0.5 X 0 0 0 ISAAC LEFKOWITZ BOARD MEMBER 0.5 X 0 0 0 Michael Hayum Board Member 0.5 X 0 0 0 MINDY MEISNER BOARD MEMBER 0.5 X 0 0 0 ROCHEL GROSZ BOARD MEMBER 0.5 X 0 0 0 SAUL WOLHENDER BOARD MEMBER 0.5 X 0 0 0 Yair Bruk Board Member 0.5 X 0 0 0 Mordechai Schwartz CEO (UNTIL March 2025) 35.0 X 470108 0 64534 Naomi Auerbach Executive Director 42.5 X 155457 0 17 Rebecca Gutman CFO 35.0 X 243753 0 6711 Jonas Friedman Comptroller 35.0 X 230370 0 63144 Mina Sputz Executive Director of Education and Disabilities Programs 35.0 X 461657 0 55528 Ruth Akerman Director of Compliance and Legal Affairs 35.0 X 237041 0 46446 Wayne Goldberg Director of Headstart 45.0 X 187466 0 5014 Zvi Pinter Director of Operations 41.5 X 202859 0 58063 Batsheva Werner BCBA 35.0 X 290263 0 22986 Devorah Ackerman Clinical Director 35.0 X 276704 0 65423 Herman Kestenbaum BCBA 35.0 X 248801 0 3642 Josef Graus BCBA 35.0 X 370973 0 17 Sara Gluck Director of Operations - Title I 35.0 X 257050 0 18096 3632502 0 409621 152 false true false United Staffing Solutions 1385 Broadway Suite 1005 New York NY 10018 staffing agency 5473022 Bright Futures Five Towns LLC 278 Morris Avenue Inwood NY 11096 Staffing agency 3798871 Ichud Mosdos Hachinuch 1563 49th Street Brooklyn NY 11219 Staffing Agency 2621945 Prime Path LLC 554 Montgomery Street Brooklyn NY 11225 staffing agency 2411143 MBH Services 6 Lemberg Ct 006 Monroe NY 10950 billing company 1823455 60 48690547 48690547 SPECIAL EDUCATION 624310 125650325 125650325 BEHAVIOR HEALTH SERVICES 713940 25223324 25223324 FITNESS CENTER 713940 807530 807530 0 0 0 0 151681179 50901 50901 899620 438705 460915 0 460915 460915 0 0 OTHER 900099 2700126 2700126 0 0 0 0 2700126 203583668 151681179 0 3211942 X 1779100 1779100 2359527 2117636 241891 104600084 93876845 10723239 542038 486470 55568 7530916 6758873 772043 8533292 7658488 874804 1091695 1091695 206367 206367 44686965 42482327 2204638 0 174979 106616 68363 8019462 6681172 1338290 4760765 4665639 95126 659462 486195 173267 629929 513923 116006 2648063 2604824 43239 849226 458011 391215 OTHER 1603553 977058 626495 FOOD 1268723 1268723 0 0 0 0 191944146 172921900 19022246 0 50400 12534910 6426661 35528292 3997093 3821580 101814411 64757374 0 0 0 0 4065071 141116 73786374 31549794 42324743 42236580 0 0 7463128 6929772 162076436 170014695 18796790 19398475 1255746 839631 0 0 28429573 25086451 9321092 8777381 57803201 54101938 X 104273235 115912757 104273235 115912757 162076436 170014695 11639522 0 X false true true true true X 41232904 45651219 55089471 49844756 48690547 240508897 93531017 119599502 146098905 174268016 151681179 685178619 0 0 0 134763921 165250721 201188376 224112772 200371726 925687516 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 925687516 1006728 1057776 1098269 960055 950521 5073349 0 1006728 1057776 1098269 960055 950521 5073349 0 925048 205530 802970 552419 2700126 5186093 136695697 166514027 203089615 225625246 204022373 935946958 0.98904 0.99070 0.01 0.01 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER, COLUMN A - 925048.0, COLUMN B - 205530.0, COLUMN C - 802970.0, COLUMN D - 552419.0, COLUMN E - 2700126.0, COLUMN F - 5186093.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6033752 6033752 52804252 21879532 30924720 4292813 2323872 1968941 9731895 6799952 2931943 923662 546438 377224 42236580 Federal Income Taxes Operating Lease Liability 5287221 Estimated amounts due to third parties 2389041 Deferred compensation payable 1101119 8777381 205112865 1090492 438705 1529197 203583668 0 0 203583668 193473343 1090492 438705 1529197 191944146 0 0 191944146 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 RENTAL EXPENSES - 438705 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RENTAL EXPENSES - 438705 true Adas Lemberg 7 Lemberg Way Monroe NY 10950 454348302 501(c)3 36000 general assistance Ahi Ezer Congregation 2433 Ocean Parkway Brooklyn NY 11235 112025982 501(c)3 24000 general assistance Amidei Zion of Bobov Inc 1533 48th Street Brooklyn NY 11219 112575751 501(c)3 50000 general assistance Ani Ledodi Inc 1164 Broadway Hewlett NY 11557 832509394 501(c)3 50000 general assistance Associated Beth Rivkah Schools 310 Crown Street Brooklyn NY 11225 112163504 501(c)3 54000 general assistance Bais Shifra Inc 1681 42nd Street Brooklyn NY 11204 464994747 501(c)3 63000 general assistance Congregation Beis Hamedrash Of Woodbury Villas 47 Hanley Farm Road Highland Mills NY 10930 862704922 501(c)3 40000 general assistance Bnos Bais Yaakov Inc 7 Cabinfield Circle Lakewood NJ 08701 205531382 501(c)3 5000 general assistance Bnos Derech Yisroel of Monsey 25 Robert Pitt Drive Suite 204 Monsey NY 10952 811672017 501(c)3 40000 general assistance Bnos Rivka Inc 961 E County Line Road Lakewood NJ 08701 010620100 501(c)3 5000 general assistance Chayim V Chesed Inc 169 Hewes Street Brooklyn NY 11211 200703181 501(c)3 40000 general assistance Chonen Vnosen 6301 17th Ave Brooklyn NY 11204 832278605 501(c)3 40000 general assistance Congregation Aniyei Yisroel 199 Lee Ave Unit 1065 Brooklyn NY 11211 832249974 501(c)3 40000 general assistance CONG KHAL ZICHRON SHMIEL ZVI DKRULA 127 Wallabout Street Brooklyn NY 11211 113462947 501(c)3 5000 general assistance Congregation Kinyan Torah 4 Fillmore Court Monroe NY 10960 133892169 501(c)3 50000 general assistance Congregation Kol Arye 5 Lizensk Blvd Monroe NY 10950 823554395 501(c)3 40000 general assistance Congregation Our Layeshorim 183 Wilson Ave PMB 184 Brooklyn NY 11211 113379127 501(c)3 50000 general assistance Congregation Yisroel Kedoshim 29 Pennington Way Spring Valley NY 10977 874221954 501(c)3 54000 general assistance Congregation Zichron Elchonon Inc 20 Westside Ave Spring Valley NY 10977 270437723 501(c)3 5000 general assistance Congregation Zichron Yitzchok 5001 14th Ave Brooklyn NY 11219 113260441 501(c)3 40000 general assistance Congregation Mishkan Yechezkel 1579 50th Street Brooklyn NY 11219 113560782 501(c)3 50000 general assistance Ehrlicha Kinder 1382 62nd Street Brooklyn NY 11219 992065827 501(c)3 18000 general assistance Kollel D'Chasidei Belz 1231 43rd Street Brooklyn NY 11219 843621604 501(c)3 54000 general assistance Kollel Neizer Yisroel 14 Walter Drive Monsey NY 10952 133628210 501(c)3 50000 general assistance United Lubavitcher Yeshivah 570 Crown Street Brooklyn NY 11213 111797198 501(c)3 18000 general assistance Yeshiva Machzikei Hadas 1601 42nd Street Brooklyn NY 11204 112524537 501(c)3 54000 general assistance Meor Hatorah BP Shul 4702 16th Ave Brooklyn NY 11204 882166924 501(c)3 5000 general assistance Mesamche Lev - Viyoel Moishe Inc 1364 53rd Street Brooklyn NY 11219 222453421 501(c)3 108000 general assistance Mevakshai Hashem 550 Ocean Parkway Brooklyn NY 11218 273083348 501(c)3 18000 general assistance Mosdos Belz USA 311 Dahill Road Brooklyn NY 11218 831264542 501(c)3 104000 general assistance Mosdos Satmar BP Inc 4615 14th Ave Brooklyn NY 11219 453990583 501(c)3 60000 general assistance Educational Institute Oholei Torah of Brooklyn 667 Eastern Parkway Brooklyn NY 11213 116077811 501(c)3 54000 general assistance Regional Bikur Cholim 9 Taylor Street 201 Monroe NY 10950 455270401 501(c)3 54000 general assistance Talmud Torah Beth Yechiel 178 Walworth Street 406 Brooklyn NY 11205 237213455 501(c)3 36000 general assistance Talmud Torah D'nitra 1005 Bedford Ave Brooklyn NY 11205 020646674 501(c)3 36000 general assistance Talmud Torah Ohel Yochanan Rachmistrivka 1325 38th Street Brooklyn NY 11218 562325311 501(c)3 18000 general assistance Tomer Dvora School For Girls 4500 9th Avenue Brooklyn NY 11219 510142958 501(c)3 36000 general assistance United Talmudic Academy 82 Lee Avenue Brooklyn NY 11211 116002642 501(c)3 36000 general assistance Vyazreim Inc 12 Widman Court Unit 202 Spring Valley NY 10977 853012497 501(c)3 50000 general assistance Yaazoru Inc 1072 Madison Avenue Lakewood NJ 08701 843180760 501(c)3 54000 general assistance Yad Lachmu Anyu Lenitzruchim CHOQ LYisroel 206 Marcy Avenue Brooklyn NY 11211 113525524 501(c)3 45000 general assistance Yeshiva Ketena of Bobov 45 Inc 1327 46th Street 6-A Brooklyn NY 11219 475018408 501(c)3 54000 general assistance Zichron Menachem Inc 10 Maple Terrace Monsey NY 10952 510201844 501(c)3 5000 general assistance 43 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE BOARD APPROVES THE GRANTS PRIOR TO DISBURSEMENT AND THEN THE GRANTEE REPORTS BACK TO THE BOARD THAT THE FUNDS WERE USED FOR THE INTENDED PURPOSE THAT WAS ON THE ORIGINAL REQUEST. X X X false false false false false false false false false Mordechai Schwartz CEO (UNTIL March 2025) 470108 0 0 0 0 0 0 0 64534 0 534642 0 0 0 Rebecca Gutman CFO 243753 0 0 0 0 0 0 0 6711 0 250464 0 0 0 Naomi Auerbach Executive Director 155457 0 0 0 0 0 0 0 17 0 155474 0 0 0 Mina Sputz Executive Director of Education and Disabilities Programs 461657 0 0 0 0 0 0 0 55528 0 517185 0 0 0 Jonas Friedman Comptroller 230370 0 0 0 0 0 0 0 63144 0 293514 0 0 0 Ruth Akerman Director of Compliance and Legal Affairs 237041 0 0 0 0 0 0 0 46446 0 283487 0 0 0 Zvi Pinter Director of Operations 202859 0 0 0 0 0 0 0 58063 0 260922 0 0 0 Wayne Goldberg Director of Headstart 187466 0 0 0 0 0 0 0 5014 0 192480 0 0 0 Josef Graus BCBA 370973 0 0 0 0 0 0 0 17 0 370990 0 0 0 Devorah Ackerman Clinical Director 276704 0 0 0 0 0 0 0 65423 0 342127 0 0 0 Batsheva Werner BCBA 290263 0 0 0 0 0 0 0 22986 0 313249 0 0 0 Sara Gluck Director of Operations - Title I 257050 0 0 0 0 0 0 0 18096 0 275146 0 0 0 Herman Kestenbaum BCBA 248801 0 0 0 0 0 0 0 3642 0 252443 0 0 0 Frimmy Walter relative of Board member Henry Walter 74234 employment false Chaya Lefkowitz Hayum daughter and wife of board members (Lefkowitz and Hayum) 99485 employment false Yisroel Ringel son of Board Member Aryeh Ringel 197710 employment false Judy Gutman Daugher of CFO Rebecca Gutman 68368 employment false Leah Gutman Daugher of CFO Rebecca Gutman 46148 employment false Rachel Wasserman niece of Comptroller Jonas Friedman 83793 employment false Libbe Chein sister of key employee Mina Sputz 86081 employment false Chana G Cohen sister of Key Employee Mina Sputz 50798 employment false Gittel Sputz relative of key employee Mina Sputz 37300 employment false Sarah Sternhill sister of Board Member Aron Gordon 190423 employment false Yakov Rubinson nephew of Mina Sputz 115381 employment false Nechama Dina Silberstom niece of Mina Sputz 83693 employment false Shmuel Sputz son of Mina Sputz 33925 employment false Form 990, Part III, Line 1 ORGANIZATION'S MISSION YELED V'YALDA (YVY), A DYNAMIC, MULTI FACETED, NOT-FOR-PROFIT SOCIAL SERVICE AGENCY, ADDRESSES THE NEEDS OF THE WHOLE CHILD AND OF THE FAMILY THROUGH A NETWORK OF EDUCATIONAL AND SOCIAL SERVICE PROGRAMS AS A SINGLE SOURCE OF EDUCATION, CHILD CARE, DEVELOPMENTAL SERVICES, HEALTH AND PHYSICAL FITNESS SERVICES, NUTRITIONAL GUIDANCE, AND FAMILY SUPPORT. YVY IS COMMITTED TO PROVIDING A BROAD SCOPE OF SERVICES WITHIN AN ENVIRONMENT THAT IS CULTURALLY SENSITIVE, HONORING EACH FAMILY'S UNIQUE HERITAGE AND PARENTS' ROLE AS THEIR CHILDREN'S PRIMARY TEACHERS. YVY SEEKS TO FULFILL ITS MISSION OF HELPING CHILDREN AND FAMILIES THROUGH A RANGE OF PROGRAMS WHICH ARE DESIGNED TO PROMOTE MATERNAL HEALTH AND OPTIMAL CHILD DEVELOPMENT, PROVIDE LOW-INCOME CHILDREN WITH A QUALITY PRESCHOOL EDUCATION, ENABLE CHILDREN WITH SPECIAL NEEDS TO REACH THEIR POTENTIAL, PROMOTE PHYSICAL FITNESS AND HEALTHY LIFESTYLES, HELP FAMILIES ACCESS RESOURCES, PROVIDE GUIDANCE AND INSTRUCTION IN FISCAL RESPONSIBILITY, AS WELL AS PROVIDE A VENUE FOR LOW-COST WEDDINGS. ALL OF YVY'S PROGRAMS WORK IN SYNERGY TO ACHIEVE YVY'S MISSION OF SUPPORTING HEALTHY FAMILIES AND HEALTHY MARRIAGES. YVY OWES ITS DYNAMISM AND VITALITY TO ITS CONTINUING RESPONSIVENESS TO A BROAD RANGE OF COMMUNITY NEEDS WITH A FOCUS ON FAMILY STABILITY, HEALTH, EDUCATION AND SOCIAL SERVICE. YVY'S CONTINUING RESPONSIVENESS TO COMMUNITY NEEDS EXTENDS TO WORKING WITH OTHER 501(C)(3) ORGANIZATIONS WHO SHARE ITS MISSION BY ENABLING PROVISION OF ADDITIONAL COMMUNITY SERVICES SUCH AS TUTORING, LIBRARIES, PARENT WORKSHOPS, MOTHER TO MOTHER AND FATHER/SON PROGRAMS, AND OTHER CHILD CARE AND FAMILY SERVICES. YVY'SC OMMITMENT TO THE COMMUNITIES AND INDIVIDUALS IT SERVES GUIDES ITS PROGRAMS AND ASSURES THAT IT PROVIDES SERVICES THAT ARE ESSENTIAL TO THE OVERALL HEALTH AND WELL BEING OF BOTH THE COMMUNITY AND THE INDIVIDUAL. Form 990, Part III, Line 4a SPECIAL EDUCATION THE SPECIAL EDUCATION PROGRAMS CONSIST OF THE FOLLOWING COMPONENTS: AN EARLY INTERVENTION PROGRAM, WHICH IS FUNDED BY THE NEW YORK CITY DEPARTMENT OF HEALTH AND MENTAL HYGIENE, PROVIDES SERVICES TO INFANTS/TODDLERS SUSPECTED OF HAVING DEVELOPMENTAL DELAYS. PROGRAM PERSONNEL PROVIDE APPROPRIATE EVALUATIONS, THERAPIES FOR THE CHILDREN AND SERVICE COORDINATION FOR FAMILIES TO ENSURE THAT PROPER SUPPORT IS PROVIDED TO THE CHILD AND FAMILY. A SPECIAL EDUCATION PROGRAM, WHICH IS FUNDED BY THE NEW YORK CITY DEPARTMENT OF EDUCATION, PROVIDES SERVICES TO CHILDREN BETWEEN THE AGES OF 3 AND 5 WHO ARE SUSPECTED OF HAVING DEVELOPMENTAL DELAYS. THIS PROGRAM PROVIDES A HOST OF THERAPIES. THE RANGE OF THERAPIES CURRENTLY BEING PROVIDED ARE SPECIAL EDUCATION ITINERANT TEACHER SERVICES (SEIT), SPEECH AND LANGUAGE PATHOLOGY, AUDIOLOGY, OCCUPATIONAL THERAPY, PHYSICAL THERAPY, COUNSELING, SOCIAL WORK AND HEALTH PARAPROFESSIONAL. IN ADDITION, YVY PROVIDES RELATED SERVICES TO CHILDREN AGES 5-21. THESE CHILDREN ARE REFERRED TO OUR PROGRAM THROUGH THE NEW YORK CITY BOARD OF EDUCATION COMMITTEE OF SPECIAL EDUCATION (CSE). Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 23,716,593 including grants of $) Home Community-Based Services and Care Management Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 19,821,450 including grants of $) Title Programs Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 5,136,851 including grants of $ 1,779,100)(Revenue $ 807,530) Other Programs Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 2,083,192 including grants of $) Women, Infants, and Children Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Michael Hayum - Family relationship, Isaac Lefkowitz - Family relationship Form 990, Part VI, Line 4 Significant changes to organizational documents THE BYLAWS WERE UPDATED IN JUNE 2025. Form 990, Part VI, Line 11b Review of form 990 by governing body A COMPLETE COPY OF THE ORGANIZATION'S FINAL FORM 990 WAS PROVIDED TO THE BOARD BEFORE IT WAS FILED. ANY REQUIRED EDITS NOTED DURING REVIEW WERE COMMUNICATED TO THE RETURN PREPARERS, AND WERE IMPLEMENTED PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy ALL OFFICERS, KEY EMPLOYEES AND MEMBERS OF THE BOARD (INTERESTED PERSONS) MUST, AT LEAST ANNUALLY, FILE A CONFLICT OF INTEREST DISCLOSURE STATEMENT. BOARD MEMBERS MUST SUBMIT ANNUAL DISCLOSURES PRIOR TO ANNUAL ELECTIONS OF DIRECTORS. INTERESTED PERSONS HAVE AN AFFIRMATIVE OBLIGATION TO DISCLOSE ALL SITUATIONS THAT MAY POSE A POTENTIAL OR ACTUAL CONFLICT OF INTEREST. IF THE COMPLIANCE OFFICER BELIEVES AN ACTUAL CONFLICT OF INTEREST EXISTS, THE COMPLIANCE OFFICER MAY MAKE RECOMMENDATIONS TO THE CHAIRMAN OF THE BOARD AS TO THE APPROPRIATE COURSE OF ACTION FOR RESOLUTION OF THE CONFLICT. THE COMPLIANCE OFFICER MAY CONSULT WITH OUTSIDE COUNSEL AND MEMBERS OF THE BOARD OTHER THAN INTERESTED PERSON RELATED TO THE SPECIFIC CONFLICT, AND MAY, AT HER DISCRETION, SEEK ADVICE OR RECOMMENDATIONS FROM MANAGEMENT. BASED ON RECOMMENDATIONS FROM THE COMPLIANCE OFFICER, THE BOARD OF DIRECTORS, OTHER THAN A CONFLICTED BOARD MEMBER WHO WILL RECUSE HIMSELF FROM SUCH VOTING AND DELIBERATION, SHALL VOTE T0 TAKE SUCH ACTIONS AS IT MAY DEEM NECESSARY TO MINIMIZE THE CONFLICT OF INTEREST AND ITS POTENTIAL ADVERSE EFFECTS ON THE WELL-BEING OF YELED. SUCH ACTIONS MAY INCLUDE, BUT ARE NOT LIMITED TO (A) REQUIRING THE CONFLICTED BOARD OR POLICY COUNCIL MEMBER TO DIVEST HIMSELF, OR ARRANGE FOR A FAMILY MEMBER'S DIVESTMENT, OF ANY INTEREST IN ANY ENTITY THAT MAY CREATE A CONFLICT OF INTEREST, (B) REQUIRING A RECONSIDERATION OF ANY ACTION THE BOARD OR POLICY COUNCIL PERCEIVES MAY HAVE BEEN AFFECTED BY AN UNDISCLOSED CONFLICT OF INTEREST, OR (C) RECOMMENDING THE RESIGNATION, NON REAPPOINTMENT, OR REMOVAL FROM THE BOARD OR POLICY COUNCIL OF A MEMBER WITH A PERSISTENT AND UNREMEDIED CONFLICT OF INTEREST. THE MINUTES OF THE BOARD OF DIRECTORS SHALL CONTAIN THE EXISTENCE OF ANY CONFLICTS, RESOLUTIONS OF SUCH CONFLICTS (INCLUDING THE NAMES OF PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT), THE CONTENT OF THE DISCUSSION (INCLUDING ANY ALTERNATIVE TO THE PROPOSED TRANSACTION OR ARRANGEMENT), AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE COMPENSATION SYSTEM WILL BE OBJECTIVE AND NON-DISCRIMINATORY IN THEORY, APPLICATION AND PRACTICE. THE AGENCY HAS DETERMINED THAT THIS CAN BEST BE ACCOMPLISHED BY UTILIZING A SYSTEM OF CHECKS AND BALANCES INITIATED BY EXECUTIVE MANAGEMENT AND APPROVED BY THE AGENCY'S GOVERNING BODY. THE SALARY RECOMMENDATION/APPROVAL PROCESS IS AS FOLLOWS: 1) THE HUMAN RESOURCES DEPARTMENT PRESENTS TO THE AGENCY'S GOVERNING BODY ANY SALARY RECOMMENDATIONS FOR (1) AGENCY EXECUTIVES, OFFICERS, AND KEY EMPLOYEES/PERSONS AND (2) ANY NEWLY HIRED ADDITIONAL EMPLOYEES EARNING A SALARY GREATER THAN $150,000 ANNUALLY. THEY COMPARE DATA FROM LOCAL, NATIONAL AND INDUSTRY SPECIFIC SURVEYS TO DETERMINE THAT THE COMPENSATION IS DEEMED FAIR AND REASONABLE AND IN ACCORD WITH INDUSTRY STANDARDS. THE AGENCY WILL OBTAIN SUCH DATA BY CONDUCTING WAGE COMPARABILITY STUDIES. IF THE INFORMATION CAN NOT BE OBTAINED BY THE AGENCY AND DEEMED NECESSARY THEY WILL CONTACT CONSULTING FIRMS FOR THIS INFORMATION. 2) THE SALARY RECOMMENDATION(S) IS THEN CONSIDERED BY THE AGENCY'S GOVERNING BODY, IN ACCORD WITH THE AGENCY'S COMPENSATION POLICY, FOR FINAL DECISION. Form 990, Part VI, Line 15b Process to establish compensation of other employees ROTH AND COMPANY SEPTEMBER 2023 REPORT WAS ISSUED. Form 990, Part VI, Line 19 Required documents available to the public These documents are available upon request. Form 990, Part IX, Line 11g Other Fees Other Professional Fees - Total Expense: 3190940, Program Service Expense: 3121027, Management and General Expenses: 69913, Fundraising Expenses: ; Therapists - Total Expense: 36032064, Program Service Expense: 36032064, Management and General Expenses: , Fundraising Expenses: ; Service Contracts - Total Expense: 5008951, Program Service Expense: 3051995, Management and General Expenses: 1956956, Fundraising Expenses: ; Child Service Support - Total Expense: 455010, Program Service Expense: 277241, Management and General Expenses: 177769, Fundraising Expenses: ;