Child Mind Medical Practice PLLC

“The compensation noted on part vii to psychiatrists is paid for the performance of medical services by licensed medical professionals and is not subject to section 4960 tax on payment of more than $1,000,000 in remuneration or excess parachute payments in accordance with child mind medical practice, pllc 27-3037790 sections 4960(c) (3) (b) and (c) (5) (c) (iii).”

“All officers are also employees of child mind institute, inc. ("cmi").”

“Dr. Harold koplewicz is the sole member of child mind medical practice, pllc.”

“The ny practice does not have a board of directors or any committees.”

“The ny practice's form 990 is prepared by an outside tax preparer based on information provided by the organization's finance staff. The draft form 990 is then reviewed by the ny practice's general counsel. Prior to filing the form 990 with the irs, a copy is shared with the sole member and all members of cmi's board of directors.”

“The new york practice's conflict of interest and disclosure policy requires members and officers to disclose potential and actual conflicts and to recuse themselves from deliberations and votes on matters that involve a conflict. The new york practice obtains a signed conflict of interest disclosure form from each member, officer, and key employee on an annual basis.”

“The ny practice has adopted a written executive compensation review policy, which cmi's board of directors follows when approving the compensation and benefits of the ceo. The ceo's compensation is reviewed every two to three years by an independent consultant, qualified to review similar positions in comparable non-profit organizations. Each year, the compensation committee of cmi's board of directors, which is composed of non-interested members, reviews the independent consultant's report, including appropriate comparability data, and makes a determination about the ceo's annual compensation based on all relevant factors, ensuring that the compensation is reasonable. The committee reviews the ceo's total compensation, which includes both current compensation and all employee benefits, both qualified and non-qualified. The committee's deliberations and decisions are documented contemporaneously in the committee's minutes and retained in the organization's records.”

“Availability of organizational documents: the ny practice's forms 990, audited financial statements, governing documents, and conflict of interest and disclosure policy are available upon request.”

“During 2023, ny practice changed its accounting period from september 30th to december 31st. Therefore, the prior year column represents only a stub period reporting from 10/1/2023 to 12/31/2023.”

“At the end of 2023, ny practice and related entity, child mind institute inc, moved offices. In 2024, occupancy cost represent higher costs than in prior years.”

“Bad debt expense -13,911.”