2021-05-13T16:38:57-05:00 2020-06-30 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2019-07-01 112729771 INDEPENDENT LIVING ASSOCIATION INC % FRANK DE LUCIA INDE 7188522000 110 YORK STREET 4TH FLOOR BROOKLYN NY 11201 ARTHUR PALEVSKY EXECUTIVE DIRECTOR 7188522000 2021-05-13 true Paul Hammerschmidt P01384178 2128858000 2019 2022-09-23 18:48:47Z ARTHUR PALEVSKY 110 YORK STREET BROOKLYN NY 11201 55657755 false X WWW.ILAONLINE.ORG X 1984 NY THE ORGANIZATION'S MISSION IS TO PROVIDE PROGRAMS, CARE, SERVICES, REHABILITATION AND SOCIAL ACTIVITIES, IN CONSULTATION WITH THE NYS OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISAB. 6 4 906 6 0 0 0 90795 48407639 55281951 27020 18169 263078 212214 48697737 55603129 0 0 0 0 40304288 42140527 0 0 0 11827337 11919979 52131625 54060506 -3433888 1542623 20989655 29799460 13096535 20739708 7893120 9059752 X THE ORGANIZATION'S MISSION IS TO PROVIDE PROGRAMS, CARE, SERVICES, REHABILITATION AND SOCIAL ACTIVITIES, IN CONSULTATION WITH THE NEW YORK STATE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES ("OPWDD"), WHICH SERVES THE NEEDS OF DEVELOPMENTALLY AND/OR INTELLECTUALLY DISABLED PERSONS. false false 50159620 0 55445619 The Organization operates thirty-eight individual residential alternative programs with 230 beds, and one intermediate care facility (ICF/IID) with 17 beds as of June 30, 2020. Most clients are referred from New York State developmental centers. The Organization also provides Day Habilitation through a Group Day Habilitation Program and a Community Day Habilitation program. 50159620 true false false false false false false false true false true false false false true true false true false false false false false false true false false false false true true false false false false false false false false true false false false false false false true true false false false true 48 0 true 906 true false false false false false true true false false false false false false X 6 4 false false false false false false false true false false false true true true true true true true true false NY X FRANK DE LUCIA 7188522000 110 YORK STREET BROOKLYN NY 11201 X ARTHUR PALEVSKY EXECUTIVE DIRECTOR 35.0 2.0 X 210369 0 18931 FRANCIS DE LUCIA DEPUTY EXECUTIVE DIRECTOR/CFO 35.0 2.0 X 200040 0 23701 ALEX KAN CONTROLLER 35.0 2.0 X 147884 0 22485 AVARANN MORGAN DIRECTOR OF OPERATIONS 35.0 2.0 X 149008 0 17385 STEVEN BONICI IT DIRECTOR 35.0 0.0 X 120096 0 21243 ROSELLEMARIE R VIRTUSIO DIRECTOR OF NURSING 35.0 0.0 X 109723 0 20958 MICHAEL KASS CHAIRMAN 1.0 1.0 X X 0 0 0 CARLTON BUTLER PRESIDENT 1.0 1.0 X X 0 0 0 MARVIN O HOLLOWAY JR SECRETARY 1.0 1.0 X X 0 0 0 RITA DERMAN BOARD MEMBER 1.0 1.0 X 0 0 0 LOLA SIMPSON BOARD MEMBER 1.0 1.0 X 0 0 0 ERNEST WHITE BOARD MEMBER 1.0 1.0 X 0 0 0 937120 0 124703 6 false true false Pearlcare Medical Staffing PO Box 75410 CHICAGO IL 606755410 Temporary staffing 610067 Beacon Therapy 1441 Old Northern Boulevard ROSLYN NY 11576 Temporary staffing 250248 Access Staffing LLC PO Box 823473 PHILADELPHIA PA 191823473 Temporary staffing 213714 Metro Building Maintenance 39 Bancroft Avenue STATEN ISLAND NY 10306 General Contractor 158830 BDO USA LLP 100 PARK AVENUE NEW YORK NY 10017 AUDIT AND TAX 106451 5 88295 2500 90795 RESIDENTIAL CARE AND DAY HAB 623000 55281951 54987047 294904 55281951 18169 18169 0 0 0 0 0 0 30524 88295 54626 -24102 -24102 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 236316 163668 72648 236316 55603129 55150715 361619 0 0 0 0 473566 473566 0 204711 74773 129938 0 28707174 27317698 1389476 534417 507517 26900 8577521 8066618 510903 3643138 3494783 148355 0 194896 194896 75000 75000 0 0 0 1301730 1223020 78710 49337 26430 22907 1047011 871735 175276 249316 13 249303 0 1864357 1756915 107442 1061357 985201 76156 0 171375 111141 60234 27075 27075 0 753541 723811 29730 184351 117812 66539 FOOD & PROGRAM SUPPLIES 2340067 2340067 EQUIPMENT RENTAL/MAINTENANCE 1652574 1612727 39847 CLIENT ALLOW/CLOTH/RECREAT. 628130 628130 MCFFA/OMRDD ADMIN COSTS 11429 11429 308433 289800 18633 54060506 50159620 3900886 0 404823 8182200 961637 681858 0 0 5435343 7450104 0 0 0 0 0 0 0 0 50045 288383 29440326 16470280 13480464 12970046 0 0 0 0 0 0 0 0 657343 226869 20989655 29799460 6560291 7455304 0 0 0 0 235000 0 0 0 0 0 6301244 5686862 0 0 0 7597542 13096535 20739708 X 7893120 9059752 0 0 7893120 9059752 20989655 29799460 1542623 -375991 X false true X true false X 0 0 0 0 90795 90795 42590643 42352703 45416949 48422107 55445619 234228021 0 0 0 42590643 42352703 45416949 48422107 55536414 234318816 0 0 0 234318816 4164 6992 21741 27020 18169 78086 0 4164 6992 21741 27020 18169 78086 0 1690 89 3111 248610 72648 326148 42596497 42359784 45441801 48697737 55627231 234723050 0.99828 0.99852 0.00033 0.00029 X true 325289 891365 548470 668184 false 3649651 3649651 20701491 11785447 8916044 2161369 1899097 262272 2927815 2785736 142079 12970046 0 PAYCHECK PROTECTION PROGRAM LOAN 7597542 7597542 X 55603129 55603129 55603129 54060506 54060506 54060506 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. PART IV, LINE 2B: THE ORGANIZATION DID NOT INCLUDE AN AMOUNT ON FORM 990, PART X, LINE 21 FOR THE ESCROW ACCOUNTS WHICH IT MAINTAINS, BECAUSE IT DOES NOT HAVE TITLE TO THESE FUNDS. THE FUNDS ARE OWNED BY THE ORGANIZATION'S RESIDENTS, AND ARE REIMBURSABLE TO THEIR FAMILY UPON DEATH, OR TO THE SOCIAL SECURITY ADMINISTRATION UPON DISCHARGE FROM THE ORGANIZATION. THE ORGANIZATION MAINTAINS THESE FUNDS ONLY AS A CONVENIENCE FOR ITS RESIDENTS. PART X, LINE 2: INDEPENDENT LIVING ASSOCIATION, INC. ADOPTED THE PROVISIONS OF ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES, ON JULY 1, 2009. UNDER ASC 740, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. THE IMPLEMENTATION OF ASC 740 HAD NO IMPACT ON THE ORGANIZATIONS COMBINED FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT BELIEVE IT HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, HAS NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, THE ORGANIZATION HAS FILED IRS FORM 990 INFORMATION RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE SO REQUIRED. FOR THE YEAR ENDED JUNE 30, 2020, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE COMBINED STATEMENTS OF ACTIVITIES. AS OF JUNE 30, 2020, THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY A TAXING AUTHORITY. GOLF OUTING 118819 88295 30524 54626 0 118819 88295 30524 54626 54626 -24102 X X X X false false false false false false false false false ARTHUR PALEVSKY EXECUTIVE DIRECTOR 204598 0 0 0 5771 0 4663 0 14268 0 229300 0 0 0 FRANCIS DE LUCIA DEPUTY EXECUTIVE DIRECTOR/CFO 193830 0 0 0 6210 0 4422 0 19279 0 223741 0 0 0 ALEX KAN CONTROLLER 144569 0 0 0 3315 0 3338 0 19147 0 170369 0 0 0 AVARANN MORGAN DIRECTOR OF OPERATIONS 139313 0 0 0 9695 0 3459 0 13926 0 166393 0 0 0 A NEW YORK CITY INDUSTRIAL DEVELOPMENT AGENCY 2005A 132906040 64971C5D2 2005-06-24 2380000 CONSTRUCT GROUP HOMES false false false A 0 0 2380000 119000 0 0 157160 0 0 2103384 0 0 2007 false false true true A false false false false 0 false false false true A false false false true false false 0 false 0 false true A true PART IV, LINE 2C: The rebate computation was last performed on 5/24/2010. ERIC HOLLOWAY SEE PART V 86337 EMPLOYMENT SALARY false QUENTIN HOLLOWAY SEE PART V 43601 EMPLOYMENT SALARY false MICHAEL GARCIA SEE PART V 50554 EMPLOYMENT SALARY false NICOLAS TORO SEE PART V 24219 EMPLOYMENT SALARY false PART IV: (1) ERIC HOLLOWAY IS THE SON OF MARVIN O. HOLLOWAY, JR., BOARD MEMBER AND SECRETARY. (2) QUENTIN HOLLOWAY IS THE SON OF MARVIN O. HOLLOWAY, JR., BOARD MEMBER AND SECRETARY. (3) MICHAEL GARCIA IS THE GRANDSON OF CARLTON BUTLER, BOARD PRESIDENT. (4) NICOLAS TORO IS THE GRANDSON OF CARLTON BUTLER, BOARD PRESIDENT. 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: FORM 990 WAS PREPARED BY A NATIONAL ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. 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. 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. FORM 990, PART VI, SECTION B, LINES 15A AND 15B: For the Executive Director, other Officers and Key Employees 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 (EO-38). The Independent Members of the Board of Directors approve EO-38 which is then filed annually with New York State, and has been filed without objection from the State; 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 January of 2019. 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. ILA Case Management Services Inc 110 York Street 4th floor Brooklyn NY 11201 113163101 CASE MGMT. NY 501(C)(3) 10 ILA true false false false false false false false false false false false false false true true false true false false