Human Development Association

“Moshe kestenbaum louis kestenbaum president vice preside family relationship joel kestenbaum yecheskel ausch director director family relationship joel katz mendel kraus director director family relationship”

“The tax return preparer sends the cfo a draft copy of the completed tax return. The cfo reviews the tax return and sends it back to the tax preparer with comments as needed. The tax preparer incorporates those comments into the tax return, and sends a new draft of the completed tax return to the board of directors for review and comments. After the board of directors approves of the tax return they notify the tax return preparer and a final version of the tax return is sent to the executive director to be signed, and then it is e-filed by the cpa firm.”

“Employees are required to disclose potential conflicts of interest. Failure to disclose a potential conflict of interest, or engaging in a practice determined to be a conflict of interest may result in disciplinary action up to and including termination.”

“Compensation of the executive director is commensurate with market wages for the position.”

“Upon request the public may view the organization's governing documents and related documents at the address located on page 1 of form 990.”

“0 3,768 0 home attendant services &fees 5,513,354 621,726 0”

“Audit adjustments, see sch. O 6,389,222 adjustments to prior years by independent auditor 6,389,222 during the current fiscal year (and prior year(s)), the city of new york engaged independent accountants to audit the financial statements of the organization for year end june 30, 2012, 2013 and 2014. As a result of ongoing work in progress of the audits, unrestricted net assets decreased by 6,389,222. Note further, the independent auditor is a cpa (firm) other than the cpa firm which prepares the tax returns, form 990.”