2017-05-12T09:34:07-05:00 2016-06-30 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2015-07-01 112449485 CARL FENICHEL COMMUNITY SERVICES INC % MARK HANDELMAN CARL 7186435300 483 CLERMONT AVENUE BROOKLYN NY 11238 MARK HANDELMAN CFO 7186435300 2017-04-21 true Paul Hammerschmidt P01384178 2128858000 2017-04-21 2015 2021-01-29 14:40:06Z MARK HANDELMAN 483 CLERMONT AVENUE BROOKLYN NY 11238 9815933 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 10472874 9772883 9718 533 28128 42517 10510720 9815933 0 0 0 0 6312658 5658240 0 0 0 4789409 4837156 11102067 10495396 -591347 -679463 6928650 6365655 4364817 5362093 2563833 1003562 TO PROVIDE MEDICAID SERVICE COORDINATION, ADULT HABILITATIVE SERVICES AND PRE-VOCATIONAL TRAINING TO ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES false false 9503684 8733481 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. ONGOING SUPPORT. 688431 1039402 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. 10192115 true false false false false false false false false false true false false false 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 MARK HANDELMAN 7186435300 483 CLERMONT AVENUE BROOKLYN NY 11238 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 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 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 JULIE RATNER CHAIRPERSON THRU 6/30/16 1.0 3.0 X X 0 0 0 MARK HANDELMAN CEO 18.0 17.0 X 0 164546 4188 STACEY CHIZZIK ASSISTANT ED 18.0 17.0 X 0 185697 6806 BRIAN RILEY DIRECTOR 18.0 17.0 X 0 158018 5818 EDWARD SPAUSTER CEO - THRU 5/27/15 0.0 0.0 X 0 166211 0 0 674472 16812 0 true true false 0 0 MEDICAID 624100 7435034 7435034 ICF/OPWDD CONVERTED DH/PREVOC 624100 2163571 2163571 CASE MANAGEMENT 624100 174278 174278 9772883 533 533 0 0 0 0 0 0 0 0 0 MISCELLANEOUS 900099 42517 42517 42517 9815933 9772883 43050 0 0 0 0 0 0 3835256 3724430 110826 0 334894 325217 9677 1179687 1145598 34089 308403 299491 8912 0 0 0 0 0 0 32334 31400 934 1754 1703 51 300732 292042 8690 75644 73458 2186 0 1894617 1839869 54748 1992162 1934595 57567 0 8407 8164 243 101933 98987 2946 0 205935 199984 5951 111727 108498 3229 FOOD 66211 64298 1913 MISCELLANEOUS 26198 25443 755 DUE AND SUBSCRIPTIONS 19502 18938 564 10495396 10192115 303281 0 40628 -138408 891969 890821 0 0 2232548 2021308 0 0 0 0 0 0 0 0 41794 43205 6047207 2498478 3721711 3548729 0 0 0 0 0 0 0 0 0 0 6928650 6365655 848007 678086 0 0 0 0 0 0 0 0 0 0 0 0 2801179 2626835 715631 2057172 4364817 5362093 X 2563833 1003562 0 0 0 0 2563833 1003562 6928650 6365655 -679463 -880808 X X false true X true false X 0 0 0 0 0 0 10565122 10501577 10251079 10472874 9772883 51563535 0 0 0 10565122 10501577 10251079 10472874 9772883 51563535 0 0 0 51563535 9718 533 10251 0 9718 533 10251 0 3409 28128 42517 74054 10565122 10504986 10251079 10510720 9815933 51647840 0.99837 0.99920 0.00020 0.00020 X 218500 218500 5489720 2253041 2991242 338987 245437 338987 3548729 0 DUE TO AFFILIATES 136680 DEFERRED RENT 1920492 2057172 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 ASSOCATED 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 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. CFCS IS SUBJECT TO ROUTINE AUDITS BY A TAXING AUTHORITY. AS OF JUNE 30, 2016, CFCS 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 false false false false false false false false MARK HANDELMAN CEO 0 164546 0 0 0 0 0 0 0 4188 0 168734 0 0 STACEY CHIZZIK ASSISTANT ED 0 161697 0 0 0 24000 0 6806 0 0 0 192503 0 0 BRIAN RILEY DIRECTOR 0 158018 0 0 0 0 0 5500 0 318 0 163836 0 0 EDWARD SPAUSTER CEO - THRU 5/27/15 0 0 0 0 0 166211 0 0 0 0 0 166211 0 0 PART 1, LINE 4A DURING 2016, FORMER CEO, EDWARD SPAUSTER OF A RELATED ORGANIZATION, WAS PAID SEVERANCE BY THAT RELATED ORGANIZATION IN THE AMOUNT OF $166,211. 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 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 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 XI, LINE 8 PRIOR PERIOD ADJUSTMENT CONSISTS OF A ($701,451) ADJUSTMENT TO THE OPENING FUND BALANCE AMONG AFFILIATED NOT FOR PROFIT ORGANIZATIONS AND AN ADJUSTMENT OF $1,582,294 FOR DEFFERED RENT AS NOTED IN THE AUDITED FINANCIAL STATEMENTS. 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 9 LEAGUE SCH true CARL FENICHEL REAL PROPERTIES INC 483 CLERMONT AVENUE BROOKLYN NY 11238 112423630 TITLE HLD CO. NY 501(C)(2) LEAGUE SCH true false false false false false false false false false false false false false false true false false false false