2018-05-03T17:39:23-05:00 2017-06-30 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2016-07-01 112729771 INDEPENDENT LIVING ASSOCIATION INC % FRANK DE LUCIA INDE 7188522000 110 YORK STREET 4TH FLOOR BROOKLYN NY 11201 ARTHUR PALEVSKY EXECUTIVE DIRECTOR 7188522000 2018-05-03 true Paul Hammerschmidt P01384178 2128858000 24.98.81.75 26308920181235000065 2018-05-03 P EE057800E4A178E9AC3AFE9F4334FD4004F4CA47 48C336AAB7D1DE8463E223BE15B361E384766368 2016 2021-01-29 14:40:06Z ARTHUR PALEVSKY 110 YORK STREET BROOKLYN NY 11201 42359784 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. 7 4 852 9 0 0 0 42590643 42352703 -24191 6992 1690 89 42568142 42359784 0 0 0 0 30113338 33204185 0 0 0 9732797 10410854 39846135 43615039 2722007 -1255255 26757816 26623263 12371612 13492314 14386204 13130949 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 39806411 0 42352703 The Organization operates thirty-four individual residential alternative programs with 230 beds, and one intermediate care facility (ICF/IID) with 17 beds as of June 30, 2017. 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. There were 3,077 billable days of service for the year. 39806411 true false false false false false false false true false true false false true false true false true false false false false false false false false false false false true true false false false false false false false false true false false false false false false true false false false true 49 0 true 852 true false false false false false false false false false false X 7 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 MICHAEL KASS PRESIDENT/CHAIRMAN 1.0 1.0 X X 0 0 0 MARVIN O HOLLOWAY JR SECRETARY 1.0 1.0 X X 0 0 0 CHARLES ANGE THRU 417 BOARD MEMBER 1.0 1.0 X 19286 0 0 DAVID BLUM THRU 1016 BOARD MEMBER 1.0 1.0 X 0 0 0 CARLTON BUTLER BOARD MEMBER 1.0 1.0 X 0 0 0 GARY DANIELS THRU 617 BOARD MEMBER 1.0 1.0 X 0 0 0 RITA DERMAN FROM 617 BOARD MEMBER 1.0 1.0 X 0 0 0 MICHAEL EHRENPREIS FROM 617 BOARD MEMBER 1.0 1.0 X 0 0 0 LOLA SIMPSON FROM 1216 BOARD MEMBER 1.0 1.0 X 0 0 0 ERNEST WHITE BOARD MEMBER 1.0 1.0 X 0 0 0 ARTHUR PALEVSKY EXECUTIVE DIRECTOR 35.0 2.0 X 225822 11885 23932 FRANCIS DE LUCIA DEPUTY EXECUTIVE DIRECTOR/CFO 35.0 2.0 X 193943 10207 25607 ALEX KAN CONTROLLER 35.0 2.0 X 136788 7199 22519 AVA MORGAN DIRECTOR OF OPERATIONS 35.0 2.0 X 134986 7105 17262 STEVEN BONICI IT DIRECTOR 35.0 0.0 X 104451 0 20860 815276 36396 110180 5 false true false DESIGN CONSTRUCTION BY NATIVO LL 1560 BATH AVENUE BROOKLYN NY 11228 GENERAL CONTRACTOR 417071 BARTEL CONSTRUCTION CORP 34 AUDREY AVENUE 2ND FLOOR OYSTER BAY NY 11771 GENERAL CONTRACTOR 216294 BEACON THERAPY SERVICES PLLC 1441 OLD NORTHERN BLVD ROSLYN NY 11576 DC/SUPP/NURSING SVCS 193160 BDO USA LLP 100 PARK AVENUE NEW YORK NY 10017 AUDIT & TAX 155060 4 0 RESIDENTIAL CARE AND DAY HAB 623000 42352703 42352703 42352703 6992 6992 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS 900099 89 89 89 42359784 42352703 7081 0 0 0 0 472888 472888 145383 145383 22602611 21485823 1116788 398470 380759 17711 6292561 5802407 490154 3292272 3048889 243383 0 364244 364244 79080 79080 0 0 0 397915 336007 61908 55328 30277 25051 779536 627601 151935 239956 650 239306 0 1801716 1701257 100459 903032 818946 84086 0 148411 102048 46363 2962 2962 0 896032 859366 36666 185487 122900 62587 FOOD & PROGRAM SUPPLIES 2107731 2107731 EQUIPMENT RENTAL/MAINTENANCE 1421622 1377223 44399 CLIENT ALLOW/CLOTH/RECREAT 651200 651200 MCFFA/OMRDD ADMIN COSTS 36325 36325 340277 317002 23275 43615039 39806411 3808628 0 4789868 3354684 926008 1931995 0 0 5101894 4215103 0 0 0 0 0 0 0 0 41258 57124 28198151 14990163 11273010 13207988 0 0 0 0 0 0 0 0 4625778 3856369 26757816 26623263 5107477 5962058 0 169577 0 0 870000 670000 0 0 0 0 6394135 6690679 0 0 0 0 12371612 13492314 X 14386204 13130949 0 0 0 0 14386204 13130949 26757816 26623263 -1255255 X false true X true false X 0 0 25722 0 0 25722 36741297 36614991 36851476 42590643 42352703 195151110 0 0 0 36741297 36614991 36877198 42590643 42352703 195176832 0 0 0 195176832 2145 1701 3131 4164 6992 18133 0 2145 1701 3131 4164 6992 18133 0 935 764 2041 1690 89 5519 36744377 36617456 36882370 42596497 42359784 195200484 0.99988 0.99985 0.00009 0.00011 X true 290779 516120 509533 297366 false 3085625 3085625 20175222 10500725 9674497 1999983 1830157 169826 2937321 2659281 278040 13207988 DUE FROM AFFILIATE 2071687 SECURITY DEPOSITS 35906 DEBT SRVC RESERVE DUE FROM NYS 536304 PROJECTS UNDER DEVELOPMENT 1212472 3856369 0 0 X 42359784 42359784 42359784 43615039 43615039 43615039 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, it 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, 2017, there were no interest or penalties recorded or included in the combined statements of activities. The Organization is subject to routine audits by a taxing authority. As of June 30, 2017, the Organization was not subject to any examination by a taxing authority. Management believes it is no longer subject to income tax examination for the years prior to 2013. X X X X false false false false false false false false false ARTHUR PALEVSKY EXECUTIVE DIRECTOR 194275 10225 0 0 31547 1660 4520 238 18215 959 248557 13082 0 0 FRANCIS DE LUCIA DEPUTY EXECUTIVE DIRECTOR/CFO 184188 9694 0 0 9755 513 4282 225 20045 1055 218270 11487 0 0 ALEX KAN CONTROLLER 132468 6972 0 0 4320 227 3203 169 18190 957 158181 8325 0 0 AVA MORGAN DIRECTOR OF OPERATIONS 126626 6665 0 0 8360 440 3169 167 13230 696 151385 7968 0 0 A NEW YORK CITY INDUSTRIAL DEVELOPMENT AGENCY 2005A 132906040 64971C5D2 2005-05-24 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: 5/24/2010 ERIC HOLLOWAY SEE PART V 68178 EMPLOYMENT SALARY false QUENTIN HOLLOWAY SEE PART V 39767 EMPLOYMENT SALARY false MICHAEL GARCIA SEE PART V 37438 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 MEMBER. 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 compensation includes the following procedures: 1) review and approval by a compensation committee (consisting of independent board members) as well as other independent board members, and 2) use of comparable compensation for similarly comparable positions at similarly situated organizations, and 3) all of which is contemporaneously documented in the general board meeting minutes. This process was last undertaken in December 2016 for Arthur Palevsky and Francis De Lucia. 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. FORM 990, PART VII, SECTION A, COLUMNS D AND E: AMOUNTS WERE INTERNALLY ALLOCATED TO A RELATED ORGANIZATION (ILA CASE MANAGEMENT SERVICES, INC. EIN 11-3163101), BASED UPON ESTIMATED HOURS WHICH THOSE INDIVIDUALS WORKED FOR THE RELATED ORGANIZATION, (FORM W-2 WAS NOT ISSUED BY THE RELATED ORGANIZATION). ILA Case Management Services Inc 110 York Street 4th floor Brooklyn NY 11201 113163101 CASE MGMT. NY 501(C)(3) 10 false false false false true false false false false false false false false false true true false true false false