Hillside Foundation

“As an affiliate of hillside family of agencies, certain executive level functions are delegated to the parent company. These include financial management, human resources, marketing, and business intelligence. Daily operational management, service delivery, regulatory compliance, hiring and firing of personnel, quality of service, risk management, and budget management are the responsibility of the affiliate organization.”

“Hillside family of agencies, the parent organization, is the sole corporate member of the foundation.”

“The by-laws state that the sole member, hillside family of agencies, can appoint or remove board members.”

“Hillside family of agencies has reserved powers to approve decisions of the board on existential matters.”

“The cheif financial officer and the hillside family of agencies' audit committee reviews the 990 prior to filing. The 990 is shared with the board of directors after filing. The performance and compensation committee also reviews and approves compensation for the coo, cfo and chief hr/od officer.”

“Responses are reviewed annually by the ceo; special cases go to the governance committee for enforcement.”

“The board of governors of the parent organization, hillside family of agencies, uses a performance and compensation committee of independent members to evaluate the ceo, establish goals, consider compensation issues and gather relevant market information about positions of similar responsibilities and skills. Often, compensation consultants are engaged to broaden information access and to ensure that the comparative information is interpreted properly. The committee meets several times per year with the ceo to review performance and reports to the whole board at least annually. The intelligence gathered during that process is used by the ceo in consideration of compensation for other officers and key employees, including the president of the foundation. The performance and compensation committee also reviews and approves compensation for the coo, cfo, and chief hr/od officer.”

“The foundation's form 990 is posted to its website. In addition, the return and other documents open for public inspection are available upon written request or in person. Requests for governing instruments, financial statements and conflict of interest policy are considered upon request.”

“The foundation is related to the hillside family of agencies (the "corporation") and its affiliates (collectively, the "system") the system constitutes a comprehensive system of care, offering mental health, social services, developmental disability, youth development, adoption, and educational services in new york, maryland and the district of columbia. The corporation is a not-for-profit corporation that reviews and monitors the missions, objectives, activities, and resources of its affiliates for the purpose of promoting efficient, effective, and economical social, educational, and mental health services to children, youth, and families in its service area. The corporation is a financially interrelated entity and the sole corporate member of the foundation, and provides certain operating and administrative services to the foundation and other related entities. The costs of these services are allocated to the receiving entities based upon cost studies and/or actual amounts incurred. The following is an estimate of time devoted among all entities for individuals reported in part vii - section a: 1. Maria cristalli, ceo - hillside family of agencies - 20 hours, hillside children's center - 6 hours, snell farm children's center - 2 hours, hillside work scholarship connection - 5 hours, hillside children's foundation - 5 hours, and stillwater children's center - 2 hours. 2. Roger b. Friedlander - hillside family of agencies - 0.50 hours, hillside children's foundation - 0.50 hours, and hillside work-scholarship connection 0.50 hours”

“Pension-related changes other than net periodic pension cost -15,042.”

“During 2019, the system adopted accounting standards update (asu) no. 2016-14, presentation of financial statements of not-for-profit entities. This asu requires various modifications to the current financial statement presentation in order to make information more useful for the users of the financial statements. With adoption of this standard $4,011,254 of june 30, 2018 net assets were reclassified to net assets without donor restrictions from net assets with donor restrictions. The revised financial statement presentation includes all net assets previously reported as permanently restricted as net assets with donor restriction. Net assets previously reported as temporarily restricted were classified with or without donor restrictions based on the nature of the restriction (donor or otherwise). For presentation purposes of the form 990, all net asset balances with donor restrictions are reported as temporarily restricted and all net asset balances without donor restrictions (whether board designated or not) have been reported as unrestricted. Net assets previously reported at june 30, 2018 of $13,702,864, $4,706,457, $11,667,886 of temporary restricted, permanently restricted and unrestricted, respectively, have been classified on the financial statements and relating part x - balance of form 990 as $14,398,067 of net assets with donor restrictions and $15,678,140 of net assets without donor restrictions.”

“Hillside family of agencies is reported as number 9 under (iii) -type of organization. Although hillside family of agencies is reported on schedule a of their returns as number 12, type 1 supporting organization and number 11 type iii functionally integrated, respectively.”