2024-04-29T13:53:08-05:00 2023-06-30 FORVIS LLP 1155 Avenue of the Americas 1200 New York NY 10036 990 2022-07-01 112729771 INDEPENDENT LIVING ASSOCIATION INC % ALEXANDER C KAN INDE 7188522000 110 YORK ST Suite 4TH FL BROOKLYN NY 11201 FRANCIS DE LUCIA EXECUTIVE DIRECTOR 7188522000 2024-05-15 true Arthur Palevsky 999009999 Aaron Shapiro P01333816 2128674000 2024-05-15 3 2022 2023-04-26 12:10:37Z FRANCIS DE LUCIA 110 YORK ST 4TH FLOOR BROOKLYN NY 11201 62584510 false X WWW.ILAONLINE.ORG X 1984 NY THE ORGANIZATION'S MISSION IS TO PROVIDE PROGRAMS, SERVICES, REHABILITATION AND SOCIAL ACTIVITIES, IN CONSULTATION WITH THE NYS OFFICE FOR PEOPLE WITH DEV. DISABILITES. 5 4 737 7 0 17127823 1918685 57191409 59903269 2611 35490 99103 664914 74420946 62522358 0 0 0 0 51644246 44665264 0 0 0 15359812 18910106 67004058 63575370 7416888 -1053012 37281388 38017119 16049517 17753922 21231871 20263197 X THE ORGANIZATION'S MISSION IS TO PROVIDE PROGRAMS, CARE, SERVICES, HABILITATION AND SOCIAL ACTIVITIES, IN CONSULTATION WITH THE NEW YORK STATE OFFICE FOR PERSONS WITH DEVELOPMENTAL DISABILITIES (OPWDD), WHICH SERVES THE NEEDS OF DEVELOPMENTALLY AND/OR INTELLECTUALLY DISABLED PERSONS. false false 58516359 59903269 THE ORGANIZATION OPERATES THIRTY-NINE INDIVIDUALIZED RESIDENTIAL ALTERNATIVE (IRA) PROGRAMS WITH 230 BEDS, AND ONE INTERMEDIATE CARE FACILITY (ICF/DD) WITH 17 BEDS AS OF JUNE 30, 2023. MOST RESIDENTS ARE REFERRED FROM NEW YORK STATE DEVELOPMENTAL CENTERS. THE ORGANIZATION ALSO PROVIDES DAY HABILITATION THROUGH A GROUP DAY HABILITATION PROGRAM WITH FUNDING FOR 35 PARTICIPANTS. ADDITIONALLY, AS PART OF THE PUBLIC HEALTH EMERGENCY RESULTING FROM THE COVID PANDEMIC, THE ORGANIZATION WAS ALLOWED TO PROVIDE IN RESIDENCE DAY HABILITATION SERVICES TO ITS IRA AND ICF/DD RESIDENTS, THE BILLABLE UNITS FOR WHICH WERE 33,770.50 HOURS AND 1,789 DAYS, RESPECTIVELY. 58516359 true true false false false false false true false true true false true true false true false false false false false false false true false false false false true false false false false false false true false false false false false false false false false false true 52 0 737 true false false false false false true true false false false false false false X 5 4 false false false false false false false true false false false true true true true true true true true false NY X ALEXANDER C KAN 7188522000 110 YORK STREET BROOKLYN NY 11201 Francis De Lucia Deputy Executive Director/CFO 35.0 0.0 X 259701 0 78927 Arthur Palevsky Executive Director 35.0 0.0 X 266618 0 21270 Ava Morgan Director of Operations 35.0 0.0 X 196552 0 30607 Alex Kan Controller 35.0 0.0 X 183950 0 34201 Freda Mc Duffie Area Coordinator 35.0 0.0 X 184384 0 19673 Evett M Bernal Direct Care Counselor 40.0 0.0 X 130867 0 37944 Vaina B Cayo Assistant Residence Manager 40.0 0.0 X 143629 0 18266 Steven Bonici IT Director 35.0 0.0 X 134685 0 19272 Jean P Gaillard Residence Manager 40.0 0.0 X 133105 0 16227 Carlton T Butler Chairman & Secretary 1.0 0.0 X X 0 0 0 Robert McKenna President 1.0 0.0 X X 0 0 0 Lola Simpson Board Member 1.0 0.0 X 0 0 0 Rita Derman Board Member 1.0 0.0 X 0 0 0 Janet Koch Board Member 1.0 0.0 X 0 0 0 1633491 0 276387 57 false true false The Logan Staffing Solutions 3515 East Tremont Ave BRONX NY 11226 Temporary staffing 1645016 Beacon Therapy 1441 Old Northern Blvd ROSLYN NY 11576 Temporary staffing 1104415 Metro Building Maintenance Group 39 Bancroft Ave STATEN ISLAND NY 10306 Contractor 843134 Access Staffing LLC PO Box 823473 PHILADELPHIA PA 19182 Temporary staffing 728844 Pearlcare Medical Staffing PO Box 75410 CHICAGO IL 60675 Temporary staffing 726111 5 91955 1826730 1918685 RESIDENTIAL CARE AND DAY HAB 623000 59903269 59903269 59903269 35490 35490 0 0 0 0 0 0 34195 91955 62152 -27957 -27957 0 0 0 0 0 0 MISCELLANEOUS 900099 692871 692871 692871 62522358 59903269 700404 0 0 0 0 1180051 254471 925580 277781 129832 147949 29808174 28348151 1460023 539307 503550 35757 8493645 7936198 557447 4366306 4183844 182462 0 126553 126553 80550 80550 0 0 0 5457323 5161843 295480 133589 48439 85150 1190583 990450 200133 358380 27 358353 0 2113661 1988582 125079 1521762 1347852 173910 0 247695 198802 48893 833 833 0 799045 725807 73238 325737 219975 105762 FOOD & PROGRAM SUPPLIES 3022978 3022978 EQUIPMENT RENTAL & MAINTENANCE 2254286 2227636 26650 CLIENT EXPENSES 703367 703367 EMERGENCY EVACUATION EXPENSES 163421 163421 410343 361134 49209 63575370 58516359 5059011 0 19175992 2063990 724905 4250375 0 0 4384005 5356582 0 0 0 0 0 0 0 0 123974 97368 30976279 18740118 12031460 12236161 0 0 0 5991013 0 0 0 0 841052 8021630 37281388 38017119 11680786 8077948 0 0 0 0 0 0 0 0 0 0 4368731 3159772 0 0 0 6516202 16049517 17753922 X 21231871 20263197 0 0 21231871 20263197 37281388 38017119 -1053012 84338 X false true X true false X 0 90795 994087 17127823 1918685 20131390 48422107 55445619 57701694 57191409 59903269 278664098 0 0 0 48422107 55536414 58695781 74319232 61821954 298795488 0 0 0 298795488 27020 18169 5030 2611 35490 88320 0 27020 18169 5030 2611 35490 88320 0 248610 72648 95658 127569 692871 1237356 48697737 55627231 58796469 74449412 62550315 300121164 0.99558 0.99780 0.00029 0.00030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true 1025467 501254 787000 739721 false 3649651 3649651 21696998 13538956 8158042 2312900 2087676 225224 3314884 3113486 201398 1846 1846 12236161 MERRILL LYNCH 5991013 F 5991013 RIGHT OF USE ASSETS 6494443 INSURANCE RECEIVABLE 750000 SECURITY DEPOSITS 48293 OTHER ASSETS 728894 8021630 0 OPERATING LEASE LIABILITIES 6516202 6516202 X 62668848 84338 84338 62584510 -62152 -62152 62522358 63637522 63637522 -62152 -62152 63575370 SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART IV, LINE 1B THE ORGANIZATION MAINTAINS ESCROW ACCOUNTS FOR THE BENEFIT OF THE INTELLECTUALLY AND DEVELOPMENTALLY DISABLED ADULTS UNDER ITS CARE. THESE ACCOUNTS ARE MAINTAINED SOLELY FOR THE PERSONAL DESIRES OF THE RESIDENTS, AND ARE NOT EXPENDED FOR THOSE COSTS WHICH THE ORGANIZATION IS REQUIRED TO DISBURSE FOR THE ROOM, BOARD AND CARE OF THOSE RESIDENTS. SCHEDULE D, PART XI, LINE 4B Special Event Expense: $62,152 SCHEDULE D, PART XII, LINE 4B Special Event Expense: $62,152 Golf Outing 126150 91955 34195 62152 0 126150 91955 34195 62152 62152 -27957 X X X X false false false false false false false false Arthur Palevsky Executive Director 260814 5804 4950 16320 287888 Francis De Lucia Deputy Executive Director/CFO 247068 12633 4950 73977 338628 Ava Morgan Director of Operations 177621 18931 4442 26165 227159 Alex Kan Controller 175155 8795 4089 30112 218151 Freda Mc Duffie Area Coordinator 148456 35928 3331 16342 204057 Vaina B Cayo Assistant Residence Manager 120115 23514 2724 15542 161895 Steven Bonici IT Director 124968 9717 3030 16242 153957 Evett M Bernal Direct Care Counselor 99797 31070 2245 35699 168811 Eric Holloway See Part V 91282 Employment Salary false Quentin Holloway See Part V 56667 Employment Salary false Michael Garcia See Part V 96365 Employment Salary false Nicolas Toro See Part V 33467 Employment Salary false Kelly Kass See Part V 25893 Employment Salary false Part IV: (1) ERIC HOLLOWAY IS THE SON OF MARVIN O. HOLLOWAY, JR., FORMER BOARD MEMBER AND SECRETARY. (2) QUENTIN HOLLOWAY IS THE SON OF MARVIN O. HOLLOWAY, JR., FORMER BOARD MEMBER AND SECRETARY. (3) MICHAEL GARCIA IS THE GRANDSON OF CARLTON BUTLER, BOARD CHAIR AND SECRETARY. (4) NICOLAS TORO IS THE GRANDSON OF CARLTON BUTLER, BOARD CHAIR AND SECRETARY. (5) KELLY KASS IS THE DAUGHTER OF MICHAEL KASS, FORMER BOARD MEMBER AND CHAIRMAN. FORM 990, PART VI, SECTION A, LINE 8B ALTHOUGH THERE ARE SUBCOMMITTEE MEETINGS WHICH OCCUR DURING THE YEAR, SUCH MEETINGS ARE DOCUMENTED IN THE MINUTES OF GENERAL BOARD MEETINGS BECAUSE EACH COMMITTEE LACKS THE AUTHORITY, ON ITS OWN, TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY A NATIONAL ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. THE DRAFT FORM 990 WAS REVIEWED BY THE ORGANIZATION'S EXECUTIVE BODY AND THEN PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS WITH AN OPPORTUNITY FOR THEM TO COMMENT OR MAKE INQUIRY BEFORE IT WAS FILED WITH THE INTERNAL REVENUE SERVICE. THE FORM 990 WAS APPROVED BY THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT-OF-INTEREST STATEMENTS ARE SIGNED PRIOR TO JOINING THE BOARD, AND ANNUALLY THEREAFTER BY ALL BOARD MEMBERS, KEY EMPLOYEES, AND ADMINISTRATIVE DIRECTORS, AND THEN SUBMITTED TO THE CORPORATE COMPLIANCE OFFICER. IF A CONFLICT ARISES, THE CONFLICTED PARTY WILL REMOVE THEMSELVES FROM THE SITUATION. FORM 990, PART VI, SECTION B, LINE 15A FOR THE EXECUTIVE DIRECTOR, DEPUTY EXECUTIVE DIRECTOR & CHIEF FINANCIAL OFFICER, A COMPENSATION REVIEW WAS COMPLETED IN 2023 BY THE BOARD OF DIRECTORS WITH INFORMATION FROM VINCENT DI CALOGERO, CPAs LLC, A CPA FIRM UNCONNECTED WITH THE FINANCIAL AUDITING FIRM. FORM 990, PART VI, SECTION B, LINE 15B FOR OTHER OFFICERS THE PROCESS FOR DETERMINING SALARY INCLUDES THE FOLLOWING: 1) AN ANNUAL REVIEW OF COMPENSATION IN COMPLIANCE WITH SALARY PARAMETERS SET BY NEW YORK STATE TO WHICH NOT-FOR-PROFIT ORGANIZATIONS MUST COMPLY; AND 2) COMPENSATION REVIEWS UTILIZING SALARY INFORMATION OF LOCAL SIMILARLY SITUATED ORGANIZATIONS. SALARY REVIEWS ARE CONTEMPORANEOUSLY MEMORIALIZED IN THE GENERAL BOARD MEETING MINUTES. THIS PROCESS WAS LAST UNDERTAKEN IN JULY OF 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO PUBLIC INSPECTION AT THE ADMINISTRATIVE OFFICES OF THE ORGANIZATION, 110 YORK STREET, BROOKLYN, NY 11201.