2018-05-15T12:22:05-05:00 2017-06-30 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2016-07-01 112449485 CARL FENICHEL COMMUNITY SERVICES INC % VINCENT SANTO CARL 7186435300 483 CLERMONT AVENUE BROOKLYN NY 11238 MARK HANDELMAN CEO 7186435300 2018-05-14 true Paul Hammerschmidt P01384178 2128858000 2016 2022-09-23 18:48:47Z MARK HANDELMAN 483 CLERMONT AVENUE BROOKLYN NY 11238 10365544 false X www.leaguecenter.org X 1977 NY TO PROVIDE MEDICAID SERVICE COORDINATION, ADULT DAY HABILITATIVE SERVICES AND PRE-VOCATIONAL TRAINING TO ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES 9 9 0 9 0 0 0 9772883 10142338 533 64894 42517 158312 9815933 10365544 0 0 0 0 5658240 5065242 0 0 0 4837156 5186594 10495396 10251836 -679463 113708 6365655 6601612 5362093 5520645 1003562 1080967 TO PROVIDE MEDICAID SERVICE COORDINATION, ADULT HABILITATIVE SERVICES AND PRE-VOCATIONAL TRAINING TO ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES false false 8791903 8736906 DAY HABILITATION PROVIDES ONGOING SUPPORT SERVICES FOR DEVELOPMENTALLY DISABLED, DUALLY DIAGNOSED ADULTS. THE PROGRAM IS COMMUNITY BASED WITH EMPHASIS ON INDEPENDENCE,INTEGRATION, INCLUSION AND PRODUCTIVITY FOR THOSE WHO REQUIRE ONGOING SUPPORT. 1100368 1405432 CASE MANAGEMENT AND PREVOCATIONAL PROGRAMS PROVIDES CLINICAL CARE AND SUPERVISED WORK TRAINING TO DEVELOPMENTALLY DISABLED ADULTS TO ACHIEVE WORK SKILLS, IMPROVE SELF ESTEEM AND TO SECURE EMPLOYMENT. 9892271 true false false false false false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true false false false NY X VINCENT SANTO 7186435300 483 CLERMONT AVENUE BROOKLYN NY 11238 COURTNEY BENENSON chairman 1.0 3.0 X X 0 0 0 ALAN GALLO VICE PRESIDENT 1.0 3.0 X X 0 0 0 LOUIS PARKS TREASURER 1.0 3.0 X X 0 0 0 GEORGE RICCIARDELLI SECRETARY 1.0 3.0 X X 0 0 0 ELAINE BRODSKY BOARD MEMBER 1.0 3.0 X 0 0 0 ALEXANDER FRANK BOARD MEMBER 1.0 3.0 X 0 0 0 JEREMY WELLES BOARD MEMBER-STARTED 7/1/16 1.0 3.0 X 0 0 0 JUSTIN LERNER BOARD MEMBER-STARTED 10/15/16 1.0 3.0 X 0 0 0 KATE HACKETT BOARD MEMBER-STARTED 9/19/16 1.0 3.0 X 0 0 0 MARK HANDELMAN CEO 11.0 24.0 X 0 164936 14811 VINCENT SANTO CFO - STARTED 2/13/17 11.0 24.0 X 0 0 0 STACEY CHIZZIK ASSISTANT ED 11.0 24.0 X 0 190245 33202 BRIAN RILEY DIRECTOR 11.0 24.0 X 0 163518 9525 0 518699 57538 0 false true false 0 0 MEDICAID 624100 7847043 7847043 ICF/OPWDD CONVERTED DH/PREVOC 624100 2118158 2118158 CASE MANAGEMENT 624100 177137 177137 10142338 2384 2384 0 0 0 0 0 62510 62510 62510 62510 0 0 0 0 0 0 0 0 0 LITIGATION SETTLEMENT 900099 158312 158312 158312 10365544 10142338 223206 0 0 0 0 0 0 0 3919684 3919684 169583 169583 593751 593751 382224 382224 0 0 0 0 0 0 23655 23655 131404 128411 2993 464395 182632 281763 22305 22305 0 1716432 1716432 1985509 1985509 0 5766 5766 101092 101092 0 210063 210063 122602 122602 REPAIRS AND MAINTENANCE 278489 278489 FOOD 69043 69043 MISCELLANEOUS 49888 49888 DUES AND SUBSCRIPTIONS 5951 5951 10251836 9892271 359565 0 -138408 90401 890821 31220 0 0 2021308 1405101 0 0 0 0 0 0 0 0 43205 138706 6047207 2708540 3548729 3338667 0 0 0 0 0 0 0 0 0 1597517 6365655 6601612 678086 1111052 0 0 0 49109 0 0 0 0 0 0 0 0 2626835 2439992 2057172 1920492 5362093 5520645 X 1003562 1080967 0 0 0 0 1003562 1080967 6365655 6601612 113708 -36303 X false true X true false X 0 0 0 0 0 0 10501577 10251079 10472874 9772883 10142338 51140751 0 0 0 10501577 10251079 10472874 9772883 10142338 51140751 0 0 0 51140751 9718 533 2384 12635 0 9718 533 2384 12635 0 3409 28128 42517 220822 294876 10504986 10251079 10510720 9815933 10365544 51448262 0.99402 0.99837 0.00025 0.00020 X 218500 218500 1955256 1685741 269515 3534464 761208 2773256 338987 261591 77396 3338667 LETTER OF CREDIT 569931 DUE FROM AFFILIATES 994506 SECURITY DEPOSITS 33080 1597517 0 DEFERRED RENT 1920492 1920492 X PART X, LINE 2 CARL FENICHEL COMMUNITY SERVICES, INC. ("CFCS") IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)3 OF THE INTERNAL REVENUE CODE. IN ADDITION, CFCS HAS NOT TAKEN AN UNSUBSTANTIATED TAX POSITION THAT WOULD REQUIRE PROVISION OF A LIABILITY UNDER ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, "INCOME TAXES". 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 BE SUSTAINED. CFCS DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. CFCS HAS FILED INTERNAL REVENUE SERVICE ("IRS") FORM 990, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHEN IT IS REQUIRED. FOR THE YEAR ENDED JUNE 30, 2017, THERE WAS NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. CFCS IS SUBJECT TO ROUTINE AUDITS BY A TAXING AUTHORITY. AS OF JUNE 30, 2017, CFCS WAS NOT SUBJECT TO ANY EXAMINATION BY A TAXING AUTHORITY. THERE WAS NO UNRELATED BUSINESS INCOME TAX FOR THE YEAR ENDED JUNE 30, 2017. false false false false false false false false false MARK HANDELMAN CEO 0 164546 0 0 0 390 0 0 0 14811 0 179747 0 0 STACEY CHIZZIK ASSISTANT ED 0 185697 0 0 0 4548 0 25991 0 7211 0 223447 0 0 BRIAN RILEY DIRECTOR 0 163518 0 0 0 0 0 9525 0 0 0 173043 0 0 PART 1, LINE 3 NO METHODS ARE CHECKED AS COMPENSATION IS PAID BY A RELATED ORGANIZATION WHICH USES ONE OR MORE OF THESE METHODS TO ESTABLISH THE COMPENSATION OF THE CEO. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, FORM 990 AND ACCOMPANYING SCHEDULES ARE REVIEWED BY ADMINISTRATION AND FINANCE AND THEN PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. COPIES ARE PROVIDED TO ALL MEMBERS. FORM 990, PART VI, SECTION B, LINE 12 ALL OFFICERS AND DIRECTORS ARE REQUIRED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS AND COMPLETE AND SIGN A QUESTIONNAIRE REPRESENTNG THAT THEY HAVE REVIEWED THE POLICY AND HAVE REPORTED ANY POTENTIAL CONFLICTS THAT MAY EXIST. SUCH STATEMENTS ARE MONITORED BY THE CHIEF COMPLIANCE OFFICER. IF A CONFLICT EXISTS, THE PERSON IS PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATION AND DECISIONS IN THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE CEO AND CFO ARE REVIEWED AND APPROVED BY A COMPENSATION COMMITTEE OF THE BOARD OF THE LEAGUE SCHOOL (A RELATED ENTITY) WHO DIRECTLY PAYS THEIR COMPENSATION.THE DELIBERATIONS AND CONCLUSIONS ARE CONTEMPORANEOUSLY DOCUMENTED IN DETERMINING THE REASONABLENESS OF COMPENSATION FOR THESE EMPLOYEES, THE ORGANIZATION RELIES ON THE INDEPENDENT REVIEW OF COMPENSATION OF COMPARABLE ORGANIZATIONS, COMPENSATION SURVEY, AND/OR STUDIES OF OTHER RELEVANT ORGANIZATIONAL MATERIALS AND COMPENSATION DATA. THIS PROCESS WAS LAST PERFORMED IN THE BEGINNING OF FISCAL YEAR 2016. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, THE ORGANIZATION WILL MAKE AVAILABLE ONLY THOSE DOCUMENTS REQUIRED TO BE DISCLOSED UNDER THE PUBLIC INSPECTION LAWS. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS FROM THE PRIOR YEAR. FORM 990, PART XI, LINE 8 PRIOR PERIOD ADJUSTMENT CONSISTS OF A $36,303 ADJUSTMENT TO THE OPENING FUND BALANCE AMONG AFFILIATED NOT FOR PROFIT ORGANIZATIONS. LEAGUE SCHOOL 483 CLERMONT AVENUE BROOKLYN NY 11238 111714376 EDUCATION NY 501(C)(3) LINE 2 NA false THE LEAGUE EDUCATION & TREATMENT CENTER 483 CLERMONT AVENUE BROOKLYN NY 11238 112867436 DISABLED ADLT NY 501(C)(3) LINE 10 LEAGUE SCH true CARL FENICHEL REAL PROPERTIES INC 483 CLERMONT AVENUE BROOKLYN NY 11238 112423630 TITLE HLD CO. NY 501(C)(2) n/A LEAGUE SCH true false false false false false false false false false false false false true true false false false false