2017-01-26T14:00:08-06:00 2015-06-30 350921680 CROWE HORWATH LLP 488 Madison Avenue Floor 3 New York NY 100225702 990 2014-07-01 131624000 Federation Employment and Guidance Service Inc FEDE 2123668400 2 PARK AVENUE 20TH FLOOR NEW YORK NY 10016 Judith Pincus Chief Wind-Down Officer 2017-01-26 true Bernard W Costich P01873766 2125725500 2014 2021-01-29 14:40:06Z X Judith Pincus 2 PARK AVENUE 20TH FLOOR NEW YORK NY 10016 190177995 false X FEGS.ORG X 1934 NY TO HELP EACH PERSON ACHIEVE GREATER PERSONAL AND ECONOMIC INDEPENDENCE AT WORK, AT HOME, AT SCHOOL, AND IN THE COMMUNITY. 27 27 3951 3565 58976 0 102733184 63290253 120203573 116626606 3196768 973460 2331560 -3929207 228465085 176961112 147076 80170 0 0 146445271 125092286 50000 19000 612647 102095938 77239738 248738285 202431194 -20273200 -25470082 136281880 95731109 101159152 86982151 35122728 8748958 TO MEET THE NEEDS OF THE JEWISH AND BROADER COMMUNITY THROUGH A DIVERSE NETWORK OF HIGH QUALITY, COST EFFICIENT HEALTH AND HUMAN SERVICES THAT HELP EACH PERSON ACHIEVE GREATER INDEPENDENCE AT WORK, AT HOME, AT SCHOOL, AND IN THE COMMUNITY. false true 49443527 49677056 BEHAVIORAL HEALTH AND FAMILY SERVICES PROGRAMS PROVIDED SERVICES INCLUDING COUNSELING, PERSONAL RECOVERY, CASE MANAGEMENT, CARE COORDINATION, FORENSIC, AND RESIDENTIAL SERVICES. FEGS BEHAVIORAL HEALTH PROGRAMS ADDRESSED THE PROBLEMS OF INDIVIDUALS WITH MENTAL ILLNESS BY PROVIDING INDIVIDUALLY TAILORED SERVICES WHICH HELPED THEM ACHIEVE MORE SUCCESSFUL EMOTIONAL, PERSONAL, AND SOCIAL INDEPENDENCE IN THE COMMUNITY. 45985163 80170 35074641 THE COMMUNITY EMPLOYMENT AND RESIDENTIAL SUPPORT DIVISION PROVIDED A RANGE OF SERVICES AT VARIED LEVELS OF CARE FOR INDIVIDUALS WITH DISABILITIES OR SPECIAL NEEDS. FEGS PROVIDED INDIVIDUALS WITH SERVICES INCLUDING HOUSING, JOB COACHING, VOCATIONAL ASSESSMENT, JOB PLACEMENT, DAY HABILITATION, AND COMMUNITY INTEGRATION. 45123482 339834 WORKFORCE PROGRAMS AT FEGS HELPED INDIVIDUALS PREPARE FOR CAREERS AND EMPLOYMENT THROUGH TRAINING, INTERNSHIPS, JOB PLACEMENT, AND RETENTION SERVICES. THE EDUCATION & YOUTH SERVICES PROGRAMS HELPED YOUNG ADULTS GRADUATE FROM HIGH SCHOOL OR EARN A HIGH SCHOOL EQUIVALENCY, PREPARE FOR COLLEGE, AND EXPLORE FUTURE CAREERS. 31653316 31318600 INDIVIDUALS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES AND OTHER SPECIAL NEEDS WERE HELPED TO DEVELOP LIFE AND WORK SKILLS TO HELP THEM REMAIN IN THE COMMUNITY, MANAGE THEIR PERSONAL LIVES MORE EFFECTIVELY, AND ACHIEVE GREATER INDEPENDENCE. 31653316 31318600 172205488 true true false false false false false false false true true false false false true false false false false false false false false true false false false false true true true false false false false false false false false false false false false false false false true true true false false true 586 0 true 3951 true true true false false false false false false false false false X 27 27 false false false false false false false true true false false true true true true true true true true true true NY X MICHAEL KIRSHNER CO FEGS 2123668476 2 PARK AVENUE 20TH FLOOR NEW YORK NY 10016 ALLEN ALTER PRESIDENT 5.00 X X 0 0 0 STUART OLTCHICK CHAIRMAN 5.00 X X 0 0 0 JAMES W WETZLER TREASURER 2.00 X X 0 0 0 GEORGE ASCH SECRETARY 2.00 X X 0 0 0 LYNN BERGER DIRECTOR 1.00 X 0 0 0 THOMAS A BLUMBERG DIRECTOR 2.00 X 0 0 0 MARTIN I BRESLER DIRECTOR 2.00 X 0 0 0 EDWARD A BRILL DIRECTOR 1.00 X 0 0 0 ANDREW R BROWNSTEIN DIRECTOR 1.00 X 0 0 0 JONATHAN HF CRYSTAL DIRECTOR (THRU MAY 2015) 1.00 X 0 0 0 ALEX GABAY DIRECTOR 1.00 X 0 0 0 BENJAMIN IRA GERTZ DIRECTOR 1.00 X 0 0 0 H DAVID GOODMAN MD DIRECTOR 1.00 X 0 0 0 BARRY M GOSIN DIRECTOR 1.00 X 0 0 0 ALLEN GREENBERG DIRECTOR 1.00 X 0 0 0 RICHARD D ISSERMAN DIRECTOR 2.00 X 0 0 0 BRIAN A KANE DIRECTOR 1.00 X 0 0 0 DEBORAH S LARKIN DIRECTOR 1.00 X 0 0 0 ROBERT O LEHRMAN DIRECTOR 1.00 X 0 0 0 M JOSEPH LEVIN DIRECTOR 1.00 X 0 0 0 HOWARD M LIEBMAN DIRECTOR 2.00 X 0 0 0 NANCY LOCKER DIRECTOR 1.00 X 0 0 0 JUDITH ROSE MARGULIES DIRECTOR (THRU MARCH 2015) 1.00 X 0 0 0 MICHAEL S PRESTON DIRECTOR 2.00 X 0 0 0 PATRICIA B SILVERSTEIN DIRECTOR 2.00 X 0 0 0 JOSEPH STEIN JR DIRECTOR 2.00 X 0 0 0 BURTON M STRAUSS JR DIRECTOR 2.00 X 0 0 0 TARA WALPERT LEVY DIRECTOR 1.00 X 0 0 0 DAVID E WOLKOFF DIRECTOR 1.00 X 0 0 0 GAIL MAGALIFF CHIEF EXECUTIVE OFFICER (THRU DEC 2014) 35.00 X 485057 0 178294 IRA MACHOWSKY EXECUTIVE VP (THRU DEC 2014) 35.00 X 458247 0 45839 THOMAS M HIGGINS CHIEF FINANCIAL OFFICER (THRU JUL 2014) 35.00 X 174910 0 161 GAYLE M HORWITZ CHIEF FIN. & ADMIN. OFFICER (THRU JUN 2015) 35.00 X 130886 0 11127 JILL F MOSCOWITZ CHIEF LEGAL OFFICER 35.00 X 268273 0 31124 JUDITH PINCUS CHIEF WIND-DOWN OFFICER-ADMIN 35.00 X 186683 0 1678 KRISTIN M WOODLOCK CHIEF EXECUTIVE OFFICER (THRU JUN 2015) 35.00 X 305483 0 0 DEBORAH L BROTMAN CHIEF MEDICAL OFFICER (THRU OCT 2014) 35.00 X 247467 0 17979 LEE RAMBEAU VICE PRESIDENT, SR. (THRU MAR 2015) 35.00 X 250298 0 60601 AMY R DORIN VICE PRESIDENT, SR. (THRU JUN 2015) 35.00 X 243899 0 65729 LEWIS A GREENLY CHIEF OF PSYCHIATRY (THRU JUN 2015) 35.00 X 214762 0 43896 MICHAEL H KIRSHNER CONTROLLER / VICE PRESIDENT 35.00 X 201677 0 30519 CAROLE MARKS DIRECTOR, MEDICAL (THRU MAR 2015) 35.00 X 204625 0 9761 BINU CHACKO PSYCHIATRIST (THRU MAY 2015) 35.00 X 200998 0 24306 LUIS A GONZALES CHILD & ADOL. PSYCHIATRIST (THRU MAY 2015) 35.00 X 199257 0 1824 VALERIY CHERNOV PSYCHIATRIST (THRU MAY 2015) 35.00 X 191519 0 5532 CHAIM COHEN ASSOCIATE VICE PRESIDENT (THRU JAN 2015) 35.00 X 182665 0 63718 MARGARET MORAN FORMER VICE PRESIDENT, SR. 35.00 X 241135 0 22007 NANCY L KLEIN FORMER CHIEF DEV. & MARKETING OFFICER 35.00 X 170577 0 16410 4558418 0 630505 97 true true true NEXT SOURCE INC 1040 AVENUE OF THE AMERICAS NEW YORK NY 10018 TEMP SERVICES-HEALTH RELATED 5832216 INTERAGENCY COUNCIL 150 West 30th Street 15th Floor New York NY 10001 BUS TRANSPORTATION SERVICES 3485146 INSTITUTE FOR FAMILY HEALTH 2006 Madison Avenue New York NY 10035 SUBCONTRACTOR SERVICES 2228593 HR DYNAMICS INC 2 PARK AVE 20TH FLOOR NEW YORK NY 10016 HR SERVICES 1627568 GLOBAL COMMUNICATION SERVICES INC 1979 MARCUS AVE LAKE SUCCESS NY 11042 HEALTH RELATED SERVICES 1431820 92 4799113 53418351 5072789 4899 63290253 BEHAVIORAL HEALTH & FAMILY SERVICES 624100 49677056 49677056 RESIDENTIAL & HOUSING SERVICES 621990 35074641 35074641 DEVELOPMENTAL DISABILITIES & WORK 623000 30566886 30566886 VARIOUS OTHER 900099 968189 968189 EMPLOYMENT, EDUCATIONAL & VOCATIONAL 624310 339834 339834 0 0 0 0 116626606 114792 114792 125609 125609 0 0 13456110 12597442 858668 0 858668 858668 277357 493832 -216475 -216475 EQUITY LOSS ON INVESTMENTS 900099 -3771708 -3771708 RENT-CONTROLLED ENTITY 900099 53187 53187 ADMIN SERVICES-PORTER 900099 5789 5789 0 0 0 0 -3712732 176961112 116410131 58976 -2798248 80170 80170 3406586 1583353 1823233 0 88778245 81174631 7437858 165756 3119590 1989326 1126368 3896 19828682 19480850 306536 41296 9959183 6300164 3646948 12071 201925 54465 147460 1530811 1530811 1531750 1531750 19000 19000 12252772 11002319 1247267 3186 36646 35896 750 1200757 994250 205022 1485 4334412 161022 4173390 28670204 25447793 3189221 33190 7191648 7117899 72600 1149 1155827 783193 372634 0 7816918 5767819 2043549 5550 2550598 2182219 367057 1322 Bad Debt Expense 5093060 4960296 132764 Food 1398409 1391489 6320 600 Miscellaneous 731291 250209 168582 312500 Medical/Test Supplies 642874 642784 90 899836 805341 83599 10896 202431194 172205488 29613059 612647 8537624 19728429 138563 47854282 19272110 0 0 0 8770009 4776561 127906465 89595238 44474840 38311227 13431150 8975047 9005431 317818 0 4069981 4349917 136281880 95731109 37025938 29888485 14909257 13939486 0 11874388 7790524 37349569 35363656 101159152 86982151 X 25581511 -792259 7572781 7572781 1968436 1968436 35122728 8748958 136281880 95731109 -25470082 -903688 0 X X false false true false X 106275951 97671159 106837451 102733184 63290253 476807998 106275951 97671159 106837451 102733184 63290253 476807998 0 476807998 675313 1712073 1491260 1193717 240401 5312764 27050 27050 0 0 838680 2027768 0 2866448 485014260 597445304 0.9831 0.9842 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - INSURANCE PROCEEDS - HURRICANE SANDY, COLUMN A - , COLUMN B - , COLUMN C - 838680.0, COLUMN D - 2027768.0, COLUMN E - , COLUMN F - 2866448.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2094583 0 0 0 0 0 2094583 1968436 0 263938 0 137791 0 2094583 1685936 282500 25640 0 25640 0 1968436 1685936 0 27006 0 27006 0 1685936 1685936 0 27006 0 27006 0 1685936 0.0 0.94 0.06 false false 2789555 2789555 28347404 21186847 7160557 33875954 22834997 11040957 44925274 36877130 8048144 17968278 8696264 9272014 38311227 ACCRUED SALARIES AND VACATION PAYABLE 8066826 ALLOWANCE FOR THIRD PARTY ADJUSTMENTS 5339137 CONSTRUCTION ADVANCES 2509909 CONTRACT ADVANCES 17644166 LIABILITY FOR DEFERRED COMPENSATION 1803618 35363656 Schedule D, Part VI Fixed Assets Asset account balances, other than Cash and Investments which are shown at fair market value, are reflected at amounts stated by the Debtor in its unaudited Trial Balance. The amount shown is the historical cost. The book value amounts do not reflect the fair market or net realizable value. Unless otherwise noted, the amounts reflected for accounts receivable, property and equipment, and other assets may be overstated and do not necessarily reflect what is actually collectAble or what might be realized on sale or other disposition. The Debtor is in the process of marketing its real estate and other assets. Based upon the Debtor's discussion with various parties, it is estimated that these assets have a net fair market value in the aggregate that differs from the amounts reflected. Schedule D, Part X Other Liabilities Liability account balances, are reflected at amounts stated by the Taxpayer in its unaudited Trial Balance at historical cost. Unless otherwise noted, the amounts reflected in the liability accounts for accounts payable, bonds and notes payable, and other liabilities may be understated. The Taxpayer is in the process of winding down its operations in bankruptcy and additional liabilities are likely to arise as a consequence. The Taxpayer is currently reconciling its books and records to account for all costs of implementing and completing the wind down of the business and to account for the additional liabilities that may accrue. Schedule D, Part V, Line 4 Intended uses of endowment funds THE OBJECTIVE OF THE AGENCY IS TO EARN INVESTMENT INCOME WHILE MAINTAINING THE PRINICPAL OF THE ENDOWMENT FUNDS AT THE ORIGINAL AMOUNT DESIGNATED BY THE DONOR. THE INVESTMENT IS HELD IN PERPETUITY, THE INCOME FROM WHICH IS EXPENDABLE TO SUPPORT TRAINING AND INTERN ACTIVITIES OF THE ORGANIZATION, AS WELL AS SCHOLARSHIPS FOR REFUGEES. true BARBI ZAKIN EVENTS LLC 370 EAST 76TH STREET NEW YORK NY 10021 CONSULTING SERVICES false 0 19000 -19000 0 19000 -19000 NY true EMERGENCY ASSISTANCE FOR THE NEEDY 30 80170 Schedule I, Part I, Line 2 Description Of Procedure For Monitoring Use Of Grant Funds FUNDS WERE ALLOCATED DIRECTLY TO VENDORS FOR REIMBURSEMENT FOR GOODS, SUPPLIES, AND SERVICES RELATED TO REPAINTING HOMES OR TO PAY FOR OTHER EXPENSES RELATED TO ONGOING HURRICANE SANDY RECOVERY. CLIENTS WERE REQUIRED TO SUBMIT DOCUMENTATION PROVING THAT THEY WERE FINANCIALLY AFFECTED BY THE STORM, INCLUDING REGISTRATION WITH FEMA AND.OR THEIR HOMEOWNER INSURANCE CARRIER THEY WERE REQUIRED TO DEMONSTRATE A SHORTFALL OF RESOURCES BETWEEN WHAT THEY NEEDED AND WHAT THEY HAD RECEIVED FROM OTHER SOURCES. THEY WERE REQUIRED TO SHOW INCOME AND EVIDENCE FROM ALL FAMILY MEMBERS. NO DISBURSEMENTS OF OR EXPENSES OF CASH WERE MADE WITHOUT A VENDOR INVOICE EVIDENCING DISBURSEMENT. THE APPROVAL PROCESS INCLUDED A CASE MANAGER, SUPERVISOR, VICE PRESIDENT, AND SR VICE PRESIDENT. Schedule I, Part III, Column (b) Estimated Number Of Recipients EMERGENCY ASSISTANCE FOR THE NEEDY : The organization is providing an approximate number of recipients based on the information that was available at the time of preparation. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. FUNDS WERE ALLOCATED DIRECTLY TO VENDORS FOR REIMBURSEMENT FOR GOODS, SUPPLIES, AND SERVICES RELATED TO REPAINTING HOMES OR TO PAY FOR OTHER EXPENSES RELATED TO ONGOING HURRICANE SANDY RECOVERY. CLIENTS WERE REQUIRED TO SUBMIT DOCUMENTATION PROVING THAT THEY WERE FINANCIALLY AFFECTED BY THE STORM, INCLUDING REGISTRATION WITH FEMA AND.OR THEIR HOMEOWNER INSURANCE CARRIER THEY WERE REQUIRED TO DEMONSTRATE A SHORTFALL OF RESOURCES BETWEEN WHAT THEY NEEDED AND WHAT THEY HAD RECEIVED FROM OTHER SOURCES. THEY WERE REQUIRED TO SHOW INCOME AND EVIDENCE FROM ALL FAMILY MEMBERS. NO DISBURSEMENTS OF OR EXPENSES OF CASH WERE MADE WITHOUT A VENDOR INVOICE EVIDENCING DISBURSEMENT. THE APPROVAL PROCESS INCLUDED A CASE MANAGER, SUPERVISOR, VICE PRESIDENT, AND SR VICE PRESIDENT. X X X X X true true false false false false false false false GAIL MAGALIFF CHIEF EXECUTIVE OFFICER (THRU DEC 2014) 430554 0 0 0 54503 0 154233 0 24061 0 663351 0 0 0 IRA MACHOWSKY EXECUTIVE VP (THRU DEC 2014) 352066 0 0 0 106181 0 29668 0 16171 0 504086 0 0 0 THOMAS M HIGGINS CHIEF FINANCIAL OFFICER (THRU JUL 2014) 133570 0 0 0 41340 0 0 0 161 0 175071 0 0 0 JILL F MOSCOWITZ CHIEF LEGAL OFFICER 259447 0 0 0 8826 0 17664 0 13460 0 299397 0 0 0 JUDITH PINCUS CHIEF WIND-DOWN OFFICER-ADMIN 185793 0 0 0 890 0 1396 0 282 0 188361 0 0 0 KRISTIN M WOODLOCK CHIEF EXECUTIVE OFFICER (THRU JUN 2015) 304673 0 0 0 810 0 0 0 0 0 305483 0 0 0 DEBORAH L BROTMAN CHIEF MEDICAL OFFICER (THRU OCT 2014) 238269 0 0 0 9198 0 0 0 17979 0 265446 0 0 0 LEE RAMBEAU VICE PRESIDENT, SR. (THRU MAR 2015) 221084 0 0 0 29214 0 44660 0 15941 0 310899 0 0 0 AMY R DORIN VICE PRESIDENT, SR. (THRU JUN 2015) 236934 0 0 0 6965 0 57404 0 8325 0 309628 0 0 0 LEWIS A GREENLY CHIEF OF PSYCHIATRY (THRU JUN 2015) 209019 0 0 0 5743 0 35571 0 8325 0 258658 0 0 0 MICHAEL H KIRSHNER CONTROLLER / VICE PRESIDENT 200648 0 0 0 1029 0 6212 0 24307 0 232196 0 0 0 CAROLE MARKS DIRECTOR, MEDICAL (THRU MAR 2015) 203971 0 0 0 654 0 1436 0 8325 0 214386 0 0 0 BINU CHACKO PSYCHIATRIST (THRU MAY 2015) 200998 0 0 0 0 0 0 0 24306 0 225304 0 0 0 LUIS A GONZALES CHILD & ADOL. PSYCHIATRIST (THRU MAY 2015) 199257 0 0 0 0 0 1290 0 534 0 201081 0 0 0 VALERIY CHERNOV PSYCHIATRIST (THRU MAY 2015) 191519 0 0 0 0 0 5250 0 282 0 197051 0 0 0 CHAIM COHEN ASSOCIATE VICE PRESIDENT (THRU JAN 2015) 177844 0 0 0 4821 0 47547 0 16171 0 246383 0 0 0 MARGARET MORAN FORMER VICE PRESIDENT, SR. 122784 0 0 0 118351 0 21818 0 189 0 263142 0 0 0 NANCY L KLEIN FORMER CHIEF DEV. & MARKETING OFFICER 160722 0 0 0 9855 0 3422 0 12988 0 186987 0 0 0 Schedule J, Part II, Column (C) Retirement and Other Deferred Compensation Does not reflect cash payment but annual increase in the actuarial value of participant's pension plan. Schedule J, Part II, Column (D) Nontaxable benefits Amounts represent Taxpayer's premium contributions to employee group medical and dental plan. Schedule J, Part II, Column (B)(iii) Other Compensation The amount of Other Compensation paid to Ira Machowsky ($106,181) includes $91,617 paid pursuant to a deferred compensation arrangement dated July 25, 2012 that became 100% vested on September 30, 2014, and $14,564 of taxable fringe benefits. Schedule J, Part I, Line 4a Severance or change-of-control payment THE FOLLOWING INDIVIDUALS LISTED IN PART VII RECEIVED SEVERANCE PAYMENTS: MARGARET MORAN $107,456 & THOMAS HIGGINS $40,385. These amounts are reported in Schedule J, Part II, Column (B) (iii) for the employees identified. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE FOLLOWING INDIVIDUALS LISTED IN PART VII RECEIVED PAYMENTS from a supplemental nonqualified retirement plan: IRA MACHOWSKY $91,617, GAIL MAGALIFF $44,213, and LEE RAMBEAU: $11,890. These amounts are reported in Schedule J, Part II, Column (B) (iii) for the employees identified. A DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 649905T55 2010-06-30 786587 CONSTRUCTION & EQUIPPING FACILITY false false true B NEW YORK CITY INDUSTRIAL DEVELOPMENT AGENCY 132906040 649438GK8 2008-01-30 2820000 CONSTRUCTION & EQUIPPING FACILITY false false true C SUFFOLK COUNTY INDUSTRIAL DEVELOPMENT AGENCY 112584714 864768SE7 2008-01-30 1610000 CONSTRUCTION & EQUIPPING FACILITY false false true D DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 64983USW1 2003-08-21 2050000 CONSTRUCTION & EQUIPPING FACILITY false false true A 130000 786587 29537 74998 15732 666321 2010 false false true true B 630000 2820000 212054 56400 2551546 2007 false false true true C 580000 1610000 121066 32200 1456734 2007 false false true true D 1775000 2050000 191284 40000 1818716 2003 false false true true A 0.0 B 0.0 C 0.0 D 0.0 A false true false false false false false false false B false false false true false false false false false C false false false true false false false false false D false false false true false false false false false A true B true C true D true Schedule K, Part II, Line 4 FEG'S MISSION HAS BEEN TO SERVE NYS RESIDENTS WITH DEVELOPMENTAL DISABILITIES AS A 501(C)(3) VOLUNTARY PROVIDER. OUR TAX-EXEMPT FINANCED FACILITIES ARE USED SOLELY AS RESIDENTIAL HOMES FOR CLIENTS WITH DEVELOPMENTAL DISABILITIES. OUR STAFF IS TRAINED TO COMPLY WITH THE MISSION OF OUR AGENCY, AND MANAGEMENT IS COMMITTED TO MAINTAINING OUR EXEMPT STATUS. A DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 6499906TX 2012-03-29 1848795 CONSTRUCTION & EQUIPPING FACILITY false false true B DORMITORY AUTHORITY OF THE STATE OF NEW YORK 146000293 64983MEV6 2007-04-24 6095200 CONSTRUCTION & EQUIPPING FACILITY false false true A 65000 1848795 113971 36976 1697848 2012 false false true true B 952402 6095200 25148 6070052 2007 false false true true A 0.0 B 0.0 A false true false false false false false false false B false false false true false false false false false A true B true Form 990, Part III, Line 3 Significant changes in program services ON MARCH 18, 2015, FEGS FILED A VOLUNTARY PETITION FOR RELIEF UNDER CHAPTER 11 OF THE BANKRUPTCY CODE IN THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF NEW YORK. Form 990, Part III, Line 4d Description of other program services (Expenses $ 31,653,316 including grants of $)(Revenue $ 31,318,600) INDIVIDUALS WITH INTELLECTUAL/DEVELOPMENTAL DISABILITIES AND OTHER SPECIAL NEEDS WERE HELPED TO DEVELOP LIFE AND WORK SKILLS TO HELP THEM REMAIN IN THE COMMUNITY, MANAGE THEIR PERSONAL LIVES MORE EFFECTIVELY, AND ACHIEVE GREATER INDEPENDENCE. Form 990, Part IV, Line 31 Liquidate, Terminate, Dissolve or Cease Operations ON MARCH 18, 2015 (THE "PETITION DATE"), THE TAXPAYER FILED A VOLUNTARY PETITION FOR RELIEF UNDER CHAPTER 11 OF TITLE 11 OF THE UNITED STATES CODE (THE "BANKRUPTCY CODE") IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF NEW YORK (THE "COURT"). THE TAXPAYER CONTINUES TO OPERATE ITS BUSINESS AND MANAGE ITS AFFAIRS AS A DEBTOR-IN-POSSESSION. SHORTLY PRIOR TO THE PETITION DATE, THE TAXPAYER started TRANSFERring ITS PROGRAMS TO OTHER SERVICE PROVIDERS. BY MAY 31, 2015, THE TAXPAYER HAD SUCCESSFULLY TRANSFERRED ITS CHARITABLE PURPOSE PROGRAMS TO OTHER EXEMPT ORGANIZATIONS. PURSUANT TO COURT ORDER, THE TAXPAYER IS SUBSEQUENTLY LEASING ITS FACILITIES TO THE ACQUIRING SERVICE PROVIDERS UNTIL A SALE OR ASSIGNMENT OF ITS FACILITIES IS COMPLETED. THE TAXPAYER DID NOT LIQUIDATE, TERMINATE, DISSOLVE OR CEASE OPERATIONS DURING THE RETURN YEAR. THAT SAID, THE TAXPAYER INCURRED A REDUCTION OF MORE THAN 25% OF ITS NET ASSETS IN THE CURRENT YEAR WHEN COMPARED TO ITS PRIOR TAX YEAR. THE REDUCTION IN THE TAXPAYER'S NET ASSETS WAS PRIMARILY ATTRIBUTABLE TO THE TRANSFER OF ITS CHARITABLE PURPOSE PROGRAMS TO OTHER EXEMPT ORGANIZATIONS WHICH RESULTED IN LESS REVENUE (CONTRIBUTIONS AND GRANTS AND PROGRAM SERVICE REVENUE) AND A RESULTING REDUCTION IN ITS YEAR-END ACCOUNTS RECEIVABLE. Form 990, Part IV, Line 32 SELL, EXCHANGE, DISPOSE OF OR TRANSFER MORE THAN 25% OF ITS NET ASSETS THE TAXPAYER DID NOT SELL, EXCHANGE, DISPOSE OF OR TRANSFER MORE THAN 25% OF ITS NET ASSETS BY THE YEAR ENDED JUNE 30, 2015. ON MARCH 18, 2015 (THE "PETITION DATE"), THE TAXPAYER FILED A VOLUNTARY PETITION FOR RELIEF UNDER CHAPTER 11 OF TITLE 11 OF THE UNITED STATES CODE (THE "BANKRUPTCY CODE") IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF NEW YORK (THE "COURT"). THE TAXPAYER CONTINUES TO OPERATE ITS BUSINESS AND MANAGE ITS AFFAIRS AS A DEBTOR-IN-POSSESSION. SHORTLY PRIOR TO THE PETITION DATE, THE TAXPAYER started TRANSFERring ITS PROGRAMS TO OTHER SERVICE PROVIDERS. BY MAY 31, 2015, THE TAXPAYER HAD SUCCESSFULLY TRANSFERRED ITS CHARITABLE PURPOSE PROGRAMS TO OTHER EXEMPT ORGANIZATIONS. PURSUANT TO COURT ORDER, THE TAXPAYER IS SUBSEQUENTLY LEASING ITS FACILITIES TO THE ACQUIRING SERVICE PROVIDERS UNTIL A SALE OR ASSIGNMENT OF ITS FACILITIES IS COMPLETED. THE TAXPAYER INCURRED A REDUCTION OF MORE THAN 25% OF ITS NET ASSETS IN THE CURRENT YEAR WHEN COMPARED TO ITS PRIOR TAX YEAR. THE REDUCTION IN THE TAXPAYER'S NET ASSETS WAS PRIMARILY ATTRIBUTABLE TO THE TRANSFER OF ITS CHARITABLE PURPOSE PROGRAMS TO OTHER EXEMPT ORGANIZATIONS WHICH RESULTED IN LESS REVENUE (CONTRIBUTIONS AND GRANTS AND PROGRAM SERVICE REVENUE) AND A RESULTING REDUCTION IN ITS YEAR-END ACCOUNTS RECEIVABLE. ACCORDINGLY, THE REDUCTION IN THE TAXPAYER'S NET ASSETS WAS PRIMARILY ATTRIBUTABLE TO THE REDUCTION IN ITS ACCOUNTS RECEIVABLE (FROM APPROXIMATELY $47.8 MILLION AT JUNE 30, 2014 TO $19.3 MILLION AT JUNE 30, 2015). Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 WAS DISTRIBUTED TO BOARD MEMBERS AND IS ALSO POSTED ON A PASSWORD PROTECTED WEBSITE ON WHICH THE ENTIRE FORM 990 CAN BE VIEWED. pRIOR TO FILING, A meeting of the board was held, the 990 was reviewed by the preparer and the board was afforded the opportunity to ask questions about its content. Form 990, Part VI, Line 12c Conflict of interest policy TO MONITOR AND ENFORCE THE CONFLICT OF INTEREST POLICY, ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS AND COMPLETE AND SIGN A DISCLOSURE QUESTIONNAIRE REPRESENTING THAT THEY HAVE REVIEWED THE POLICY AND HAVE REPORTED ANY POTENTIAL CONFLICTS THAT MAY EXIST. ANY DISCLOSED CONFLICT IS REVIEWED BY THE LEGAL COMMITTEE AND EXECUTIVE COMMITTEE OF THE BOARD AND, FOLLOWING THEIR REVIEW OF THE MATTER, THEY MAY MAKE DETERMINATIONS ON THE MATTER, OR REFER APPROPRIATE MATTERS TO THE FULL BOARD OF DIRECTORS. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE COMPENSATION OF THE CEO, EXECUTIVE MANAGEMENT, AND ALL KEY EMPLOYEES IS REVIEWED BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD AND THEN REVIEWED BY THE EXECUTIVE COMMITTEE WHO IS RESPONSIBLE FOR FINAL APPROVAL OF THE COMPENSATION. THE EXECUTIVE COMMITTEE'S DECISION OF THE FINAL APPROVED COMPENSATION IS REPORTED TO THE FULL BOARD OF DIRECTORS. IN DETERMINING THE REASONABLENESS OF COMPENSATION FOR THESE EMPLOYEES, THE EXECUTIVE COMPENSATION COMMITTEE AND THE EXECUTIVE COMMITTEE RELY ON THE INDEPENDENT REVIEW OF COMPENSATION OF COMPARABLE ORGANIZATIONS BY AN INDEPENDENT AND RECOGNIZED COMPENSATION FIRM IN ADDITION TO OTHER RELEVANT ORGANIZATIONAL MATERIALS AND COMPENSATION DATA. THIS PROCESS WAS LAST UNDERTAKEN IN 2014 WHEN FEGS ENGAGED AN INDEPENDENT COMPENSATION FIRM TO PERFORM A COMPENSATION STUDY. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE COMPENSATION OF THE CEO, EXECUTIVE MANAGEMENT, AND ALL KEY EMPLOYEES IS REVIEWED BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD AND THEN REVIEWED BY THE EXECUTIVE COMMITTEE WHO IS RESPONSIBLE FOR FINAL APPROVAL OF THE COMPENSATION. THE EXECUTIVE COMMITTEE'S DECISION OF THE FINAL APPROVED COMPENSATION IS REPORTED TO THE FULL BOARD OF DIRECTORS. IN DETERMINING THE REASONABLENESS OF COMPENSATION FOR THESE EMPLOYEES, THE EXECUTIVE COMPENSATION COMMITTEE AND THE EXECUTIVE COMMITTEE RELY ON THE INDEPENDENT REVIEW OF COMPENSATION OF COMPARABLE ORGANIZATIONS BY AN INDEPENDENT AND RECOGNIZED COMPENSATION FIRM IN ADDITION TO OTHER RELEVANT ORGANIZATIONAL MATERIALS AND COMPENSATION DATA. THIS PROCESS WAS LAST UNDERTAKEN IN 2014 WHEN FEGS ENGAGED AN INDEPENDENT COMPENSATION FIRM TO PERFORM A COMPENSATION STUDY. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. SINCE MARCH 18, 2015 (THE "PETITION DATE"), THE TAXPAYER HAS FILED WITH THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF NEW YORK ITS MONTHLY OPERATING REPORT ("MOR") WHICH IS ALSO AVAILABLE FOR REVIEW. THE TAXPAYER'S CHAPTER 11 CASE NUMBER IS 15-71074 (REG). THE TAXPAYER'S MOR CAN BE REVIEWED AT HTTPS://ECF.NYEB.USCOURTS.GOV/. Form 990, Part VII, Section B, Line 1 COMPENSATION PAID TO INDEPENDENT CONTRACTORS THE TAXPAYER USED A SUBSIDIARY THAT SPECIALIZED IN PROVIDING INFORMATION TECHNOLOGY ("IT") SOLUTIONS FOR BOTH PURCHASING ITS HARDWARE EQUIPMENT AND FOR OBTAINING ITS IT CONSULTING, MANAGEMENT AND SUPPORT. In a transaction that was negotiated in fiscal year 2015 but closed in early fiscal 2016, THE SUBSIDIARY, ALLSECTOR TECHNOLOGY GROUP, INC. ("ALLSECTOR"), SOLD ITS ASSETS TO AN UNRELATED PARTY, JODDI LLC, FOR $25,000 PLUS THE ASSUMPTION OF certain of ITS LIABILITIES. THE TAXPAYER DID NOT RECEIVE ANY CASH CONSIDERATION in connection with THE SALE, although certain guaranty claims against the Taxpayer were waived by AllSector's creditors as part of this transaction. Given the status of the taxpayer's chapter 11 case, including limited wind down resources and the lack of access to AllSector's principals, books, and financial records, the taxpayer's RECORDS do not reflect the itemized AMOUNT THAT WAS PAID BY THE TAXPAYER TO ALLSECTOR FOR EQUIPMENT PURCHASES VERSUS IT consulting, MANAGEMENT AND SUPPORT SERVICES. AS A RESULT, THE TAXPAYER IS UNABLE TO DETERMINE THE AMOUNT OF "REPORTABLE COMPENSATION" PAID TO ALLSECTOR FOR THE YEAR ENDING, DECEMBER 31, 2014. Form 990, Part VIII, Line 11a Equity Loss on Investments STATEMENT OF REVENUE DETAIL: PART VIII, LINE 11 OTHER INCOME, LINE 11A) -$3,771,708 IS MADE UP OF THE FOLLOWING ITEMS: $ 2,161,229 * Loss on AllSector Technology Group, Inc. $ 1,214,015** Loss on HR Dynamics, Inc. $ 396,464** Loss on SinglePoint Care Network LLC The taxpayer accounted for its investments in certain affiliates using the equity method of accounting. During the 2015 fiscal year FEGS wrote-off its investments in each of the affiliates to reflect that they were either closed or sold during the fiscal year with no consideration to FEGS, and no equity investment existed any longer. It should be emphasized that these losses were recorded using the equity method of accounting and are not realizable cash losses. *In a transaction that was negotiated in fiscal year 2015 but closed in early fiscal 2016, AllSector Technology Group, Inc. ("AllSector"), a subsidiary of the Taxpayer, sold its assets to Joddi LLC for $25,000 plus the assumption of certain liabilities. The Taxpayer did not receive any CASH consideration in connection with the sale of AllSector's assets and the assumption of its liabilities, although certain guaranty claims against the Taxpayer were waived by AllSector's creditors as part of this transaction. The Taxpayer has written off its estimated equity investment in AllSector taking into account this transaction at year end June 30, 2015. The estimated loss realized by the Taxpayer from its equity investment in AllSector is estimated and will be finalized at the time the AllSector sale transaction is finalized and when AllSector completes its financial statements for its year ending June 30, 2015. **During the fiscal year 2015 HR Dynamics, Inc. ("HR Dynamics") and SinglePoint Care Network LLC ("SinglePoint") terminated all of their employees and ceased operations. With respect to SinglePoint, it ceased its operations by December 31, 2014. HR Dynamics terminated all of its employees and ceased operations in early 2015. The taxpayer wrote off its equity investments in both HR Dynamics and SinglePoint in its financial statements for the year ended June 30, 2015. Form 990, Part IX, Line 22 Depreciation & amortization Depreciation and amortization are computed on the straight-line method over the shorter of the estimated useful lives of the assets or the remaining terms of the leases, as applicable. The Debtor's policy is to continue to depreciate and amortize assets until they are disposed of or taken out of service. Form 990, Part IX, Line 24a Bad Debt Expense STATEMENT OF FUNCTIONAL EXPENSES DETAIL: PART IX, LINE 24 OTHER EXPENSES, LINE 24(A) $5,093,060 IS MADE UP OF THE FOLLOWING ITEMS: fee- for-service: * Private Pay (owed by client) $2,111,124 * Other Insurance coverage $2,357,853 * Medicare $318,666 * Medicaid $172,653 Non Fee-for-service: * Other $132,764 Form 990, Part X, Column (B) End of Year Balance Sheet Asset account balances, other than Cash and Investments which are shown at fair market value, are reflected at amounts stated by the Debtor in its unaudited Trial Balance. The amount shown is the historical cost. The book value amounts do not reflect the fair market or net realizable value. Unless otherwise noted, the amounts reflected for accounts receivable, property and equipment, and other assets may be overstated AND DO NOT NECESSARILY REFLECT WHAT IS ACTUALLY COLLECTABLE OR WHAT MIGHT BE REALIZED ON SALE OR OTHER DISPOSITION. The Debtor is in the process of marketing its real estate and other assets. Based upon the Debtor's discussion with various parties, it is estimated that these assets have a net fair market value in the aggregate that DIFFERS FROM the amounts reflected. Liability account balances, are reflected at amounts stated by the Taxpayer in its unaudited Trial Balance at historical cost. Unless otherwise noted, the amounts reflected in the liability accounts for accounts payable, bonds and notes payable, and other liabilities may be understated. The Taxpayer is in the process of winding down its operations in bankruptcy and ADDITIONAL LIABILITIES ARE LIKELY TO ARISE AS A CONSEQUENCE. tHE tAXPAYER is currently reconciling its books and records to account for all costs of implementing and completing the WIND DOWN of the business AND TO ACCOUNT FOR THE ADDITIONAL LIABILITIES THAT MAY ACCRUE. Form 990, Part XII, Line 3b Reason organization did not undergo required audit ON MARCH 18, 2015 (THE "PETITION DATE"), THE TAXPAYER FILED A VOLUNTARY PETITION FOR RELIEF UNDER CHAPTER 11 OF THE BANKRUPTCY CODE IN THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF NEW YORK, CASE NO. 15-71074 (REG). AS A RESULT OF THE BANKRUPTCY FILING, THE TAXPAYER DID NOT UNDERGO THE REQUIRED A133 AUDIT. THAT SAID, SINCE MARCH 18, 2015, THE TAXPAYER HAS FILED MONTHLY OPERATING REPORTS ("MOR") WITH THE COURT WHICH REFLECT ITS FINANCIAL ACTIVITY. THE TAXPAYER'S MONTHLY OPERATING REPORTS ARE AVAILABLE FOR REVIEW AT HTTPS://ECF.NYEB.USCOURTS.GOV/. Schedule R, Part IV, Column (f) Related Entity Share of Total Income The Taxpayer used a subsidiary, AllSector Technology Group, Inc. ("AllSector"), for both purchasing of certain of its computer hardware equipment and for its information technology ("IT") CONSULTING, management and support. In a transaction that was negotiated in fiscal year 2015 but closed in early fiscal 2016, AllSector sold its assets to Joddi LLC for $25,000 plus the assumption of certain liabilities. The Taxpayer did not receive any CASH consideration in connection with the sale of AllSector's assets and the assumption of its liabilities, although certain guaranty claims against the Taxpayer were waived by AllSector's creditors as part of this transaction. The Taxpayer is attempting to obtain from AllSector, AllSector's total income and its end of year assets, but has not received from AllSector this information as of the date this Form 990 is being filed. Schedule R, Part IV, Column (g) Related Entity Share of End of Year Assets The Taxpayer used a subsidiary, AllSector Technology Group, Inc. ("AllSector"), for both purchasing of certain of its computer hardware equipment and for its information technology ("IT") CONSULTING, management and support. In a transaction that was negotiated in fiscal year 2015 but closed in early fiscal 2016, AllSector sold its assets to Joddi LLC for $25,000 plus the assumption of certain liabilities. The Taxpayer did not receive any CASH consideration in connection with the sale of AllSector's assets and the assumption of its liabilities, although certain guaranty claims against the Taxpayer were waived by AllSector's creditors as part of this transaction. The Taxpayer is attempting to obtain from AllSector, AllSector's total income and its end of year assets, but has not received from AllSector this information as of the date this Form 990 is being filed. Schedule R, Part V, Line 2 TRANSACTIONs WITH RELATED ORGANIZATIONS THE TAXPAYER USED A SUBSIDIARY, ALLSECTOR TECHNOLOGY GROUP, INC. ("ALLSECTOR"), FOR BOTH PURCHASING of certain of ITS COMPUTER HARDWARE EQUIPMENT AND FOR ITS INFORMATION TECHNOLOGY ("IT") CONSULTING, MANAGEMENT AND SUPPORT. ALLSECTOR'S primary BUSINESS PURPOSE WAS THE SALE OF INFORMATION TECHNOLOGY CONSULTING AND SUPPORT SERVICES, OUTSOURCING OF TECHNOLOGY, AND OTHER TECHNOLOGY SERVICES. Given the status of the taxpayer's chapter 11 case, including its limited wind down resources and the lack of access to AllSector's principals, books, and financial records, the taxpayer's records do not reflect the itemized amount that was paid by the Taxpayer to AllSector for equipment purchases versus payments for IT consulting, management and support services, the sharing of facilities and equipment, advances and for the reimbursement of expenses. In a transaction that was negotiated in fiscal year 2015 but closed in early fiscal 2016, AllSector sold its assets to Joddi LLC for $25,000 plus the assumption of certain liabilities. The Taxpayer did not receive any CASH consideration in connection with the sale of AllSector's assets and the assumption of its liabilities, although certain guaranty claims against the Taxpayer were waived by AllSector's creditors as part of this transaction. Schedule R, Part III, Column (f) Related Entity Share of Total Income On or before December 31, 2014, SinglePoint Care Network LLC ("SinglePoint") terminated all of its employees and ceased operations. The taxpayer did not realize any consideration from the termination of SinglePoint's operations, and wrote off its entire investment in SinglePoint during the year ending June 30, 2015. Schedule R, Part III, Column (g) Related entity share of end of year assets On or before December 31, 2014, SinglePoint Care Network LLC ("SinglePoint") terminated all of its employees and ceased operations. The taxpayer did not realize any consideration from the termination of SinglePoint's operations, and wrote off its entire investment in SinglePoint during the year ending June 30, 2015. FEGS HOME ATTENDANT SERVICES INC 424 EAST 147TH STREET BRONX NY 10455 133161675 HOME CARE SERVICES TO ELDERLY OR DISABLED INDIVIDUALS NY 501(c)(3 9 FEGS true FEGS HOME CARE SERVICES INC 424 EAST 147TH STREET BRONX NY 10455 133896296 HOME CARE SERVICES TO ELDERLY OR DISABLED INDIVIDUALS NY 501(c)(3 9 FEGS true JEWISH CARE SERVICES OF LONG ISLAND INC 424 EAST 147TH STREET BRONX NY 10455 112417269 HOMEMAKER SERVICES FOR SINGLE PARENT FAMILIES NY 501(c)(3 9 FEGS true WAVERLY RESIDENCE INC 2 PARK AVE 20TH FLOOR NEW YORK NY 10016 133948925 SUPPORTIVE HOUSING FOR INDIVIDUALS WITH DD NY 501(c)(3 9 FEGS true TANYA TOWERS INC 2 PARK AVE 20TH FLOOR NEW YORK NY 10016 133098744 HSNG FOR INDIVS WHO ARE DEAF, DEAF-BLIND, DISABLED AND/OR OF LOW INCOME MEANS NY 501(c)(3 9 FEGS true NYSD FORSYTH HDFC INC (184(F0) 2 PARK AVE 20TH FLOOR NEW YORK NY 10016 133985586 HSNG FOR INDIVS WHO ARE DEAF, DEAF-BLIND, DISABLED AND/OR OF LOW INCOME MEANS NY 501(c)(3 9 FEGS true NYSD HDFC INC AKA TANYA TOWERS II (174(F)) 2 PARK AVE 20TH FLOOR NEW YORK NY 10016 133581374 HSNG FOR INDIVS WHO ARE DEAF, DEAF-BLIND, DISABLED AND/OR OF LOW INCOME MEANS NY 501(c)(3 9 FEGS true NYSD ROMBOUTS HDFC INC 2 PARK AVE 20TH FLOOR NEW YORK NY 10016 133807673 HSNG FOR INDIVS WHO ARE DEAF, DEAF-BLIND, DISABLED AND/OR OF LOW INCOME MEANS NY 501(c)(3 9 FEGS true FEGS PROCARE HEALTH SERVICES INC 2 PARK AVE 20TH FLOOR NEW YORK NY 10016 462472592 MEDICAL CLINIC SERVICES NY 501(c)(3 9 FEGS true SINGLEPOINT CARE NETWORK LLC c/o Selfhelp Community Services Inc 520 Eighth Avenue NEW YORK NY 10018 454807253 A SPECIALTY CARE MANAGEMENT ORGANIZATION NY NA Related false false 0.500 HR DYNAMICS INC 2 PARK AVE 20TH FLOOR NEW YORK NY 10016 133930869 A HUMAN RESOURCE COMPANY NY FEGS C Corporation 1276477 402544 1 true ALLSECTOR TECHNOLOGY GROUP INC 2 PARK AVE 2OTH FLOOR NEW YORK NY 10016 134024753 A FULL SERVICE IT CONSULTING AND SYSTEM INTEGRATION COMPANY NY FEGS C Corporation 0.95 true STAFF RESOURCES INC 2 PARK AVE 20TH FLOOR NEW YORK NY 10016 133948926 A STAFFING RESOURCE COMPANY (CURRENTLY DORMANT) NY FEGS C Corporation 0 0 1 true FEGS HOLDING CORP 2 PARK AVE 20TH FLOOR NEW YORK NY 10016 132972009 DORMANT NY FEGS C Corporation 0 0 1 true true true false false false false false true false false true false true true false false true false false HR Dynamics Inc A 4693 BASED ON BILLINGS (ALLOCATED CHARGES) AllSector Technology Group Inc A 54283 BASED ON BILLINGS (ALLOCATED CHARGES) FEGS Home Attendant Services Inc A 145374 BASED ON BILLINGS (ALLOCATED CHARGES) SinglePoint Care Network LLC B 877226 BASED ON ACTUAL CHARGES Tanya Towers Inc K 439389 BASED ON ACTUAL CHARGES FEGS Home Attendant Services Inc Q 174936 BASED ON ACTUAL CHARGES Jewish Care Services of Long Island Inc Q 43612 BASED ON ACTUAL CHARGES HR Dynamics Inc Q 16216 BASED ON ACTUAL CHARGES