TY 2020 Form 990 Schedule O

efile Public Visual Render ObjectId: 202113169349301971 - Submission: 2021-11-12 TIN: 57-1136147

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2020

Open to Public
Inspection

Name of the organization

NEXT FOR AUTISM INC

Employer identification number

57-1136147

Return Reference	Explanation
FORM 990, PART III, LINE 2	NEXT GEN CONNECT, A MENTOR-TO-MENTOR PROGRAM FOCUSED ON YOUNG PROFESSIONALS WITH AND WITHOUT AUTISM WAS INITIATED IN 2020.
FORM 990, PART III, LINE 3	NEXT FOR NEIGHBORS WAS DESIGNED AS A COMMUNITY LIVING MODEL THAT PROVIDED COMPREHENSIVE, SUPPORTIVE SERVICES TO ADULTS WITH AUTISM AND OTHER DEVELOPMENTAL DISABILITIES. IN 2020 IT WAS IDENTIFIED THAT THE PIVOTAL COMPONENT OF THE PROGRAM WAS THE PROFESSIONAL DEVELOPMENT OF THE DIRECT SUPPORT PROFESSIONALS. PROGRAMMATIC DESIGN TO ADDRESS THIS TARGETED NEED WAS INITIATED.
FORM 990, PART VI, SECTION A, LINE 2	LAURA SLATKIN, BOARD CHAIR & CO-FOUNDER AND HARRY SLATKIN, BOARD MEMBER & CO-FOUNDER SHARE FAMILY RELATIONSHIP. ILENE LAINER, PRESIDENT & CO-FOUNDER AND STEVEN J. KANTOR, TREASURER SHARE FAMILY RELATIONSHIP. OPHELIA RUDIN, BOARD MEMBER AND WILLIAM RUDIN, BOARD MEMBER SHARE FAMILY RELATIONSHIP. ESTHER FEIN, BOARD MEMBER AND DAVID REMNICK, BOARD MEMBER SHARE FAMILY RELATIONSHIP. MICHELLE SMIGEL, BOARD MEMBER AND ROBERT SMIGEL, BOARD MEMBER SHARE FAMILY RELATIONSHIP. ROBERT SMIGEL, BOARD MEMBER AND BELLANCA RUTTER SMIGEL, BOARD MEMBER SHARE FAMILY RELATIONSHIP. JON STEWART, BOARD MEMBER AND TRACEY STEWART, BOARD MEMBER SHARE FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 11B	THE COMPLETE FORM 990 IS REVIEWED BY THE AUDIT AND FINANCE COMMITTEE MEMBERS AND IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	NEXT HAS A WRITTEN POLICY REGARDING CONFLICTS OF INTEREST WHICH APPLIES TO ALL DIRECTORS AND OFFICERS OF NEXT. DIRECTORS AND OFFICERS ARE ANNUALLY REQUIRED TO CONFIRM COMPLIANCE WITH THE POLICY. IF THE PRESIDENT OF NEXT BECOMES AWARE OF ANY FACTS SUGGESTING THAT A CONFLICT OF INTEREST EXISTS THEY ARE REQUIRED TO NOTIFY THE MEMBERS OF THE BOARD, OR THE AUDIT COMMITTEE, OF SUCH CONFLICT AND THE BOARD, OR AUDIT COMMITTEE, UPON THE ADVICE OF LEGAL COUNSEL, WILL DETERMINE WHETHER SUCH CONFLICT EXISTS AND WHAT ACTIONS, IF ANY, TO TAKE IN REGARD TO SUCH CONFLICT. ANY DIRECTOR DETERMINED TO HAVE A CONFLICT OF INTEREST ON A MATTER PRESENTED TO THE BOARD WILL NOT PARTICIPATE IN ANY DISCUSSIONS OR DELIBERATIONS REGARDING THE SUBJECT MATTER WHERE A CONFLICT OF INTEREST EXISTS AND WILL NOT BE ENTITLED TO VOTE ON SUCH MATTER.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION IS DETERMINED BY THE GOVERNANCE AND COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. THE COMMITTEE IS COMPRISED OF INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS. THE GOVERNANCE AND COMPENSATION COMMITTEE CONDUCTS AN ANNUAL REVIEW, INCLUDING COMPENSATION REVIEW. THE GOVERNANCE AND COMPENSATION COMMITTEE PERIODICALLY REVIEWS FORMS 990 OF OTHER SIMILAR ORGANIZATIONS, OR PUBLISHED COMPENSATION REPORTS, TO COMPARE QUALIFIED PERSONS IN SIMILARLY SITUATED POSITIONS. THESE DISCUSSIONS ARE DOCUMENTED. THE GOVERNANCE AND COMPENSATION COMMITTEE DETERMINE A RAISE POOL THAT MAY BE DISBURSED BY THE PRESIDENT WITHIN GUIDELINES PROVIDED BY THE GOVERNANCE AND COMPENSATION COMMITTEE. THE COMMITTEE OVERSEES SUCH DECISIONS MADE BY THE PRESIDENT.
FORM 990, PART VI, SECTION C, LINE 19	THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIODS OF DISCLOSURE AS SET FORTH IN SECTION 6104(D) OF THE INTERNAL REVENUE CODE. SIGNIFICANT OPERATIONAL MEASURES NEXT HOLDS A LARGE TELEVISED NATIONAL FUNDRAISING EVENT, NIGHT OF TOO MANY STARS, EVERY TWO OR THREE YEARS. FUNDRAISING EXPENSES SURGE DURING THE YEARS IN WHICH NIGHT OF TOO MANY STARS IS HELD BECAUSE OF THE INCREASED COSTS ASSOCIATED WITH SUPPORTING THE NATIONALLY TELEVISED EVENT. HOWEVER, GRANTS THAT ARE PROVIDED FROM THE FUNDS RAISED THROUGH NIGHT OF TOO MANY STARS, AND ARE CONSIDERED PROGRAM EXPENSES, ARE AWARDED AT LEAST SIX (6) MONTHS AFTER THE EVENT AND UP TO THE TIME THE NEXT NIGHT OF TOO MANY STARS IS HELD, WHICH MAY BE THREE (3) YEARS. THE COMBINATION OF THESE FACTORS RESULTS IN DRAMATIC CHANGES IN THE PERCENTAGE OF PROGRAM EXPENSES TO TOTAL EXPENSES YEAR-TO-YEAR. IN YEARS WHEN NIGHT OF TOO MANY STARS IS HELD, THE PERCENTAGE OF PROGRAM SERVICES TO TOTAL EXPENSES IS MUCH LOWER THAN IN YEARS WHEN THE EVENT NOT IS HELD. NEXT ANTICIPATES A SIMILAR TREND TO CONTINUE FOR AS LONG AS WE HOLD A TELEVISED, NATIONAL, COMEDY EVENT. THIS TREND IS MOST DRAMATIC WHEN EVENTS OCCUR THREE CALENDAR YEARS APART.

Return Reference

Explanation

FORM 990, PART III, LINE 2

NEXT GEN CONNECT, A MENTOR-TO-MENTOR PROGRAM FOCUSED ON YOUNG PROFESSIONALS WITH AND WITHOUT AUTISM WAS INITIATED IN 2020.

FORM 990, PART III, LINE 3

NEXT FOR NEIGHBORS WAS DESIGNED AS A COMMUNITY LIVING MODEL THAT PROVIDED COMPREHENSIVE, SUPPORTIVE SERVICES TO ADULTS WITH AUTISM AND OTHER DEVELOPMENTAL DISABILITIES. IN 2020 IT WAS IDENTIFIED THAT THE PIVOTAL COMPONENT OF THE PROGRAM WAS THE PROFESSIONAL DEVELOPMENT OF THE DIRECT SUPPORT PROFESSIONALS. PROGRAMMATIC DESIGN TO ADDRESS THIS TARGETED NEED WAS INITIATED.

FORM 990, PART VI, SECTION A, LINE 2

LAURA SLATKIN, BOARD CHAIR & CO-FOUNDER AND HARRY SLATKIN, BOARD MEMBER & CO-FOUNDER SHARE FAMILY RELATIONSHIP. ILENE LAINER, PRESIDENT & CO-FOUNDER AND STEVEN J. KANTOR, TREASURER SHARE FAMILY RELATIONSHIP. OPHELIA RUDIN, BOARD MEMBER AND WILLIAM RUDIN, BOARD MEMBER SHARE FAMILY RELATIONSHIP. ESTHER FEIN, BOARD MEMBER AND DAVID REMNICK, BOARD MEMBER SHARE FAMILY RELATIONSHIP. MICHELLE SMIGEL, BOARD MEMBER AND ROBERT SMIGEL, BOARD MEMBER SHARE FAMILY RELATIONSHIP. ROBERT SMIGEL, BOARD MEMBER AND BELLANCA RUTTER SMIGEL, BOARD MEMBER SHARE FAMILY RELATIONSHIP. JON STEWART, BOARD MEMBER AND TRACEY STEWART, BOARD MEMBER SHARE FAMILY RELATIONSHIP.

FORM 990, PART VI, SECTION B, LINE 11B

THE COMPLETE FORM 990 IS REVIEWED BY THE AUDIT AND FINANCE COMMITTEE MEMBERS AND IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.

FORM 990, PART VI, SECTION B, LINE 12C

NEXT HAS A WRITTEN POLICY REGARDING CONFLICTS OF INTEREST WHICH APPLIES TO ALL DIRECTORS AND OFFICERS OF NEXT. DIRECTORS AND OFFICERS ARE ANNUALLY REQUIRED TO CONFIRM COMPLIANCE WITH THE POLICY. IF THE PRESIDENT OF NEXT BECOMES AWARE OF ANY FACTS SUGGESTING THAT A CONFLICT OF INTEREST EXISTS THEY ARE REQUIRED TO NOTIFY THE MEMBERS OF THE BOARD, OR THE AUDIT COMMITTEE, OF SUCH CONFLICT AND THE BOARD, OR AUDIT COMMITTEE, UPON THE ADVICE OF LEGAL COUNSEL, WILL DETERMINE WHETHER SUCH CONFLICT EXISTS AND WHAT ACTIONS, IF ANY, TO TAKE IN REGARD TO SUCH CONFLICT. ANY DIRECTOR DETERMINED TO HAVE A CONFLICT OF INTEREST ON A MATTER PRESENTED TO THE BOARD WILL NOT PARTICIPATE IN ANY DISCUSSIONS OR DELIBERATIONS REGARDING THE SUBJECT MATTER WHERE A CONFLICT OF INTEREST EXISTS AND WILL NOT BE ENTITLED TO VOTE ON SUCH MATTER.

FORM 990, PART VI, SECTION B, LINE 15

COMPENSATION IS DETERMINED BY THE GOVERNANCE AND COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. THE COMMITTEE IS COMPRISED OF INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS. THE GOVERNANCE AND COMPENSATION COMMITTEE CONDUCTS AN ANNUAL REVIEW, INCLUDING COMPENSATION REVIEW. THE GOVERNANCE AND COMPENSATION COMMITTEE PERIODICALLY REVIEWS FORMS 990 OF OTHER SIMILAR ORGANIZATIONS, OR PUBLISHED COMPENSATION REPORTS, TO COMPARE QUALIFIED PERSONS IN SIMILARLY SITUATED POSITIONS. THESE DISCUSSIONS ARE DOCUMENTED. THE GOVERNANCE AND COMPENSATION COMMITTEE DETERMINE A RAISE POOL THAT MAY BE DISBURSED BY THE PRESIDENT WITHIN GUIDELINES PROVIDED BY THE GOVERNANCE AND COMPENSATION COMMITTEE. THE COMMITTEE OVERSEES SUCH DECISIONS MADE BY THE PRESIDENT.

FORM 990, PART VI, SECTION C, LINE 19

THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIODS OF DISCLOSURE AS SET FORTH IN SECTION 6104(D) OF THE INTERNAL REVENUE CODE. SIGNIFICANT OPERATIONAL MEASURES NEXT HOLDS A LARGE TELEVISED NATIONAL FUNDRAISING EVENT, NIGHT OF TOO MANY STARS, EVERY TWO OR THREE YEARS. FUNDRAISING EXPENSES SURGE DURING THE YEARS IN WHICH NIGHT OF TOO MANY STARS IS HELD BECAUSE OF THE INCREASED COSTS ASSOCIATED WITH SUPPORTING THE NATIONALLY TELEVISED EVENT. HOWEVER, GRANTS THAT ARE PROVIDED FROM THE FUNDS RAISED THROUGH NIGHT OF TOO MANY STARS, AND ARE CONSIDERED PROGRAM EXPENSES, ARE AWARDED AT LEAST SIX (6) MONTHS AFTER THE EVENT AND UP TO THE TIME THE NEXT NIGHT OF TOO MANY STARS IS HELD, WHICH MAY BE THREE (3) YEARS. THE COMBINATION OF THESE FACTORS RESULTS IN DRAMATIC CHANGES IN THE PERCENTAGE OF PROGRAM EXPENSES TO TOTAL EXPENSES YEAR-TO-YEAR. IN YEARS WHEN NIGHT OF TOO MANY STARS IS HELD, THE PERCENTAGE OF PROGRAM SERVICES TO TOTAL EXPENSES IS MUCH LOWER THAN IN YEARS WHEN THE EVENT NOT IS HELD. NEXT ANTICIPATES A SIMILAR TREND TO CONTINUE FOR AS LONG AS WE HOLD A TELEVISED, NATIONAL, COMEDY EVENT. THIS TREND IS MOST DRAMATIC WHEN EVENTS OCCUR THREE CALENDAR YEARS APART.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2020

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