The Center for Developmental Disabilities Inc.

“The center for developmental disabilities' sole corporate member is its parent organization, the independent group home living program, inc.”

“Pursuant to the cdd's bylaws, the sole corporate member, independent group home living program, inc., has the sole power to appoint and/or remove all of the cdd's board of directors.”

“Pursuant to the cdd's bylaws, the sole corporate member, independent group home living program, inc., is reserved the power to: -change cdd's charitable mission. -amend the bylaws and articles of incorporation -approve any transaction providing for the sale, mortgage of disposition of cdd assets. -approve any capital expenditure of $100k or more. -approve any borrowing or other incurrence of debt. -approve strategic plans. -set budgets. -appoint a ceo of the corporation. -adopt a plan of dissolution.”

“The form 990 was prepared by an independent accounting firm in conjunction with the organization's financial department. A copy of the draft form 990 was circulated to the full board of trustees in either paper or electronic form for discussion and comment. Each board member was provided ample opportunity to comment on the information contained in the 990 prior to its filing with the internal revenue service.”

“The policy and annual disclosure forms are distributed to all board members, officers and management staff. Each individual is required to sign and review the disclosure form and provide information about any relationships they may have with cdd, other employees, and/or vendors that conduct business with cdd. All submissions are reviewed by human resources to determine if a conflict exists; when a conflict arises, the individuals affected are prohibited from participating in the decision-making process related to any transaction occurring with the conflicted organization.”

“Executive director: cdd does not compensate the organization's executive director, jay silverstein. The new interdisciplinary school ("nis"), an affiliate of the reporting organization, paid compensation to the executive director. Nis undertakes a thorough process to ensure that the compensation it pays to its officer is commensurate with compensation paid by other entities in the same industry. The organization obtained a compensation survey in 2021 to ensure that nis continues to pay compensation at market rates. The organization uses an outside independent accounting firm with expertise in the not-for-profit industry to perform compensation analysis for jay silverstein. The compensation analysis includes compensation surveys for each position based upon the compensation and fringe benefits reported on the irs 990 tax returns for comparable agencies in the industry. The results of these compensation analysis are presented to the board of directors, who review the analysis to determine appropriate compensation levels and ensure compliance with the due diligence guidelines as outlined in irc 4958. The basis for its determination and all decisions made are contemporaneously documented in meeting minutes. The organization regularly commissions an independent compensation study; the last survey was completed in 2021. Ceo: cdd does not compensate the organization's ceo, walter stockton. Ighl, an affiliate of the reporting organization, paid compensation to the ceo. Ighl has established his compensation using: independent compensation consultant, form 990 tax returns of other organizations, compensation surveys or study, and approval by the board of directors or compensation committee. Ighl has written employment agreements in place for him, which outlines compensation including all forms of wages and fringe benefits. Ighl uses an outside independent accounting consultant firm with expertise in the not-for-profit industry to perform compensation analyses of the executive positions. The compensation analysis includes compensation surveys of comparable positions based upon the compensation and fringe benefits reported on the 990 tax returns for comparable agencies in the industry. The results of the compensation analysis are presented to the board of directors, who review the analysis to determine appropriate compensation levels and ensure compliance with the due diligence guidelines as outlined in irc 4958. The basis for its determination and all decisions made are contemporaneously documented in meeting minutes. The organization regularly commissions an independent compensation study; the last survey was completed in 2021.”

“CDD DOES NOT COMPENSATE THE ORGANIZATION'S CFO and COO, MARY BETH LICHTNEGER and Frank Lombardi. IGHL, AN AFFILIATE OF THE REPORTING ORGANIZATION, PAID COMPENSATION TO THE CFO and COO. IGHL HAS ESTABLISHED the compensation of these officers USING: INDEPENDENT COMPENSATION CONSULTANT, FORM 990 TAX RETURNS OF OTHER ORGANIZATIONS, COMPENSATION SURVEYS OR STUDY, AND APPROVAL BY THE BOARD OF DIRECTORS OR COMPENSATION COMMITTEE. IGHL HAS WRITTEN EMPLOYMENT AGREEMENTS IN PLACE FOR both officers, WHICH OUTLINES COMPENSATION INCLUDING ALL FORMS OF WAGES AND FRINGE BENEFITS. IGHL USES AN OUTSIDE INDEPENDENT ACCOUNTING CONSULTANT FIRM WITH EXPERTISE IN THE NOT-FOR-PROFIT INDUSTRY TO PERFORM COMPENSATION ANALYSES OF THE EXECUTIVE POSITIONS. THE COMPENSATION ANALYSIS INCLUDES COMPENSATION SURVEYS OF COMPARABLE POSITIONS BASED UPON THE COMPENSATION AND FRINGE BENEFITS REPORTED ON THE 990 TAX RETURNS FOR COMPARABLE AGENCIES IN THE INDUSTRY. THE RESULTS OF THE COMPENSATION ANALYSIS ARE PRESENTED TO THE BOARD OF DIRECTORS, WHO REVIEW THE ANALYSIS TO DETERMINE APPROPRIATE COMPENSATION LEVELS AND ENSURE COMPLIANCE WITH THE DUE DILIGENCE GUIDELINES AS OUTLINED IN IRC 4958. THE BASIS FOR ITS DETERMINATION AND ALL DECISIONS MADE ARE CONTEMPORANEOUSLY DOCUMENTED IN MEETING MINUTES. THE ORGANIZATION REGULARLY COMMISSIONS AN INDEPENDENT COMPENSATION STUDY; THE LAST SURVEY WAS COMPLETED IN 2021.”

“Upon request, the organization will make available only those documents required to be disclosed under the public inspection laws.”