2017-05-12T09:29:05-05:00 2016-06-30 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2015-07-01 111714376 LEAGUE SCHOOL % VINCENT SANTO LEAG 7186435300 483 CLERMONT AVENUE BROOKLYN NY 11238 MARK HANDELMAN CEO 7186435300 2017-04-24 true Paul Hammerschmidt P01384178 2128858000 2017-04-24 2015 2021-01-29 14:40:06Z MARK HANDELMAN 483 CLERMONT AVENUE BROOKLYN NY 11238 14884721 false X WWW.LEAGUECENTER.ORG X 1953 NY THE LEAGUE SCHOOL PROVIDES EDUCATIONAL (AGES 5-21) AND MENTAL HEALTH PROGRAMS FOR STUDENTS WITH INTELLECTUAL, DEVELOPMENTAL AND/OR PHYCHIATRIC DISABILITIES. 9 9 405 9 0 348211 150448 14125965 14392963 14344 7090 1522 334220 14490042 14884721 0 0 0 0 13382840 12590467 0 0 0 3051941 4220042 16434781 16810509 -1944739 -1925788 8575955 7562801 15436833 18471303 -6860878 -10908502 THE LEAGUE SCHOOL PROVIDES EDUCATIONAL (AGES 5-21) AND MENTAL HEALTH PROGRAMS FOR STUDENTS WITH INTELLECTUAL, DEVELOPMENTAL AND/OR PHYCHIATRIC DISABILITIES. false false 8865419 7118247 THE SCHOOL AGE PROGRAM OF LEAGUE SCHOOL IS A DAY TREATMENT PROGRAM FOR STUDENTS AGES 5 THROUGH 21 WITH DEVELOPMENTAL DISABILITIES AND PSYCHIATRIC DISORDERS. THE PROGRAM IS OPERATIONAL FOR TWELVE MONTHS IN TWO SECTIONS; THE TEN MONTH STANDARD SCHOOL SESSION AND TWO MONTH SUMMER SESSION. 7301398 7274716 THE JOAN FENICHEL THERAPUETIC NURSERY PROVIDES SPECIAL EDUCAITON AND COMPREHENSIVE MENTAL HEALTH SERVICES FOR CHILDREN AGES 3 THROUGH 5. THE PROGRAM IS OPERATIONAL FOR TWELVE MONTHS IN TWO SECTIONS; THE TEN MONTH STANDARD SCHOOL SESSION AND TWO MONTH SUMMER SESSION. 16166817 true false false false false false false false false false true false false false true true false true true 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 true false false false true 0 0 405 true 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 true true false X VINCENT SANTO 7186435300 483 CLERMONT AVENUE BROOKLYN NY 11238 X COURTNEY BENENSON BOARD MEMBER 1.0 3.0 X 0 0 0 ALAN GALLO VICE PRESIDENT 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 JULIE RATNER CHAIRMAN THRU 6/30/16 1.0 3.0 X X 0 0 0 ANN BRANCATO BOARD MEMBER THRU 6/30/16 1.0 3.0 X 0 0 0 RUKHSANA MIRZA BOARD MEMBER THRU 6/30/16 1.0 3.0 X 0 0 0 LOUIS PARKS TREASURER 1.0 3.0 X X 0 0 0 MARK HANDELMAN CEO 16.0 18.0 X 164546 0 4188 STACEY CHIZZIK ASSISTANT ED 16.0 18.0 X 185697 0 6806 STEPHANIE GOLUB PRINCIPAL 16.0 18.0 X 182080 0 8971 BRIAN RILEY DIRECTOR 16.0 18.0 X 158018 0 5818 MARK OWENS PSYCHIATRIST 16.0 18.0 X 167769 0 23267 EDWARD SPAUSTER CEO - THRU 5/27/15 0.0 0.0 X 166211 0 0 1024321 0 49050 6 true true false BDO USA LLP 100 PARK AVENUE NEW YORK NY 10017 AUDIT 153903 LOEB LOEB LLP 345 PARK AVENUE NEW YORK NY 10154 LEGAL 124984 2 150448 150448 BOARD OF EDUCATION 611600 10833348 10833348 MEDICAID 611600 3496816 3496816 INTEGRATED CLASS 611600 62799 62799 14392963 7090 7090 0 0 0 0 0 0 0 0 0 REVERSAL OF RESERVE FOR GOVERNMENTAL AGENCIES 900099 334220 334220 334220 14884721 14392963 341310 0 0 0 0 767460 746197 21263 0 8842423 8493706 348717 0 741455 712909 28546 1488208 1430912 57296 750921 729658 21263 0 158589 152483 6106 226527 217806 8721 0 0 0 490308 465681 24627 118028 113484 4544 325838 313293 12545 124349 119562 4787 0 1988071 1911530 76541 25647 24660 987 0 34981 33634 1347 183892 176812 7080 0 324142 311663 12479 153080 147186 5894 DUES AND SUBSCRIPTIONS 24647 23698 949 FOOD 37222 37222 MEDICAL SUPPLIES 4721 4721 16810509 16166817 643692 0 501178 84342 1691762 2170385 0 0 2203253 1383363 0 0 0 0 0 0 0 0 163616 111345 6988666 3175300 4016146 3813366 0 0 0 0 0 0 0 0 0 0 8575955 7562801 2313334 2177992 0 0 0 0 0 0 0 0 0 0 0 0 2657304 2464930 10466195 13828381 15436833 18471303 X -6860878 -10908502 0 0 0 0 -6860878 -10908502 8575955 7562801 -1925788 -2121836 X X false true X true false X 10000 10000 5986827 2509626 3477201 991839 665674 326165 3813366 0 DUE TO AFFILIATES 11080468 DUE TO GOVERNMENTAL AGENCIES 916426 DEFERRED RENT 1800349 SWAP LIABILITY 31138 13828381 X PART X, LINE 2 LEAGUE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)3 OF THE INTERNAL REVENUE CODE. IN ADDITION, LEAGUE SCHOOL 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 ASSOCATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED. LEAGUE SCHOOL DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. LEAGUE SCHOOL HAS FILED INTERNAL REVENUE SERVICE FORM 990, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHEN IT IS REQUIRED. FOR THE YEAR ENDED JUNE 30, 2016, THERE WAS NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE FINANCIAL STATEMENTS. LEAGUE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY A TAXING AUTHORITY. AS OF JUNE 30, 2016, LEAGUE SCHOOL 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. THERE WAS NO UNRELATED BUSINESS INCOME TAX FOR THE YEAR ENDED JUNE 30, 2016. true true true true false true true false false false false false false false false true false true PART I, LINE 3 THE ORGANIZATION PUBLICIZES ITS NONDISCRMINATORY POLICY IN LOCAL NEWSPAPERS. THE ORGANIZATION DOES NOT SOLICIT FOR STUDENTS. STUDENTS ARE REFERRED FROM THE NEW YORK CITY DEPARTMENT OF EDUCATION. PART 1, LINE 4B THE ORGANIZATION DOES NOT AWARD SCHOLARSHIPS OR FINANCIAL ASSISTANCE. PART I, LINE 6 LEAGUE SCHOOL RECEIVED GRANTS FROM THE NEW YORK STATE DEPARTMENT OF EDUCATION. X X X X X X true false false false false false false false false MARK HANDELMAN CEO 164546 0 0 0 0 0 0 0 4188 0 168734 0 0 0 STACEY CHIZZIK ASSISTANT ED 161697 0 0 0 24000 0 6806 0 0 0 192503 0 0 0 STEPHANIE GOLUB PRINCIPAL 182080 0 0 0 0 0 0 0 8971 0 191051 0 0 0 BRIAN RILEY DIRECTOR 158018 0 0 0 0 0 5500 0 318 0 163836 0 0 0 MARK OWENS PSYCHIATRIST 167769 0 0 0 0 0 20000 0 3267 0 191036 0 0 0 EDWARD SPAUSTER CEO - THRU 5/27/15 0 0 0 0 166211 0 0 0 0 0 166211 0 0 0 PART I, LINE 4A DURING 2016, FORMER CEO, EDWARD SPOUSTER WAS PAID SEVERANCE IN THE AMOUNT OF $166,211. 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. 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 $639,985 ADJUSTMENT TO OPENING FUND BALANCE AMONG AFFILIATED NOT FOR PROFIT ORGANIZATIONS AND AN ADJUSTMENT OF $1,481,851 FOR DEFERRED RENT AS NOTED IN THE AUDITED FINANCIAL STATEMENTS. CARL FENICHEL COMMUNITY SERVICES INC 483 CLERMONT AVENUE BROOKLYN NY 11238 112449485 EDUCATION NY 501(C)3 LINE 9 LEAGUE SCH true THE LEAGUE TREATMENT CENTER INC 483 CLERMONT AVENUE BROOKLYN NY 11238 112867436 DISABLED ADLT NY 501(C)3 LINE 11B,II LEAGUE SCH true CARL FENICHEL REAL PROPERTIES INC 483 CLERMONT AVENUE BROOKLYN NY 11238 112423630 TITLE HLD CO. 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