United Cerebral Palsy of New York City Inc.

“Family relationships between board members consisted of the following: scott rutsky - board member is the son of albert rutsky - board member. Jay silver - board member is the son-in-law of albert rutsky - board member. Kenneth auerbach - board member is the father of peter auerbach - board member.”

“Prior to the filing of the form 990, it is reviewed and approved by the chair of the audit committee. The form 990 is then distributed to each of the board members before the form 990 is filed with irs.”

“The agency's conflict of interest policy is reviewed annually with the executive staff and the board of directors who are required to acknowledge receipt of the policy and to complete a questionnaire annually disclosing any potential conflicts of interest. Management staff who have decision-making authority with respect to the use of agency funds or other resources receive training annually on the agency's conflict of interest policy and are also required to complete a disclosure questionnaire annually. At the time of hire, all staff are required to acknowledge receipt of the agency's code of ethics which includes reference to potential conflicts of interest. All new staff is required to participate in training that includes an explanation of specific examples of potential conflicts of interest that may occur in the course of their work with other staff, consumers, family members or vendors or other service providers.”

“The organization uses an outside independent accounting consulting firm with expertise in the not-for-profit industry to perform a compensation analysis of the following positions: ceo, cfo, coo, cao and assistant executive director. The compensation analysis includes compensation surveys for each position based upon the compensation and fringe benefits reported on 990 tax returns for comparable agencies in the industry. The results of this compensation analysis are presented to the compensation committee and the board of directors, who review the analysis to determine appropriate compensation levels and ensure compliance with the due diligence guidelines outlined in irc 4958. The basis for its determination and all decisions made are contemporaneously documented in meeting minutes and board resolutions.”

“The documents are available upon written request.”

“Fasb 158 effect -4,219,729. Net deferred rent expense from unoccupied space 11,958,699. Adjustment for payment to affiliates -8,556. Net loss on sales of leasehold condominium -1,723,297.”