2014-02-13T11:43:56-06:00 2013-06-30 BDO USA LLP 100 PARK AVENUE NEW YORK NY 10017 990 2012-07-01 112729771 INDEPENDENT LIVING ASSOCIATION INC % FRANK DE LUCIA INDE 7188522000 110 YORK STREET 4TH FLOOR Suite BROOKLYN NY 11201 FRANCIS DE LUCIA 7188522000 2014-02-13 true Paul Hammerschmidt 2128858000 2012 2015-11-30 17:44:51Z ARTHUR PALEVSKY 110 YORK STREET BROOKLYN NY 11201 36744377 false X WWW.ILAONLINE.ORG X 1984 NY THE ORGANIZATION'S MISSION IS THE PROVISION OF SUCH PROGRAMS CARE, SERVICES, REHABILITATION AND SOCIAL ACTIVITIES, IN CONSULTATION WITH THE NEW YORK STATE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES. 8 6 804 8 0 0 0 37239192 36741297 9923 2145 2553 935 37251668 36744377 0 0 0 0 27111318 27490957 0 0 0 9223743 9463294 36335061 36954251 916607 -209874 23689592 22583310 12949085 12052677 10740507 10530633 X THE ORGANIZATION'S MISSION IS THE PROVISION OF SUCH PROGRAMS CARE, SERVICES, REHABILITATION AND SOCIAL ACTIVITIES, IN CONSULTATION WITH THE NEW YORK STATE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES, WHICH WOULD SERVE THE NEEDS OF DEVELOPMENTALLY AND/OR INTELLECTUALLY DISABLED PERSONS. false false 33935763 36741297 THE ORGANIZATION OPERATES THIRTY-THREE (33) GROUP HOMES WITHIN THE NEW YORK CITY AREA, PROVIDING A TOTAL OF 216 RESIDENTIAL BEDS. IN THIS REGARD, THE ORGANIZATION PROVIDED 2,531 OF BILLABLE SERVICE UNITS DURING THE FISCAL YEAR ENDED JUNE 30, 2013. THE ORGANIZATION ALSO OPERATES AN INDIVIDUAL DAY HABILITATION PROGRAM, WHICH PROVIDED 5,160 BILLABLE SERVICE UNITS DURING THE SAME FISCAL YEAR. 33935763 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 47 0 true 804 true false false false false false false false false false false X 8 6 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 1.0 1.0 X X 0 0 0 MARVIN O HOLLOWAY JR 1.0 1.0 X X 0 0 0 DAVID BLUM 1.0 1.0 X 0 0 0 CARLTON BUTLER 1.0 1.0 X 0 0 0 JERRY GLASSMAN 1.0 1.0 X 0 0 0 BARBARA KIRWIN 1.0 1.0 X 0 0 0 AUDREY PEARSON 1.0 1.0 X 0 0 0 MARSHA WILLNER 1.0 1.0 X 0 0 0 ARTHUR PALEVSKY 35.0 2.0 X 213323 11227 18215 FRANCIS DE LUCIA 35.0 2.0 X 224115 11795 22586 AVA MORGAN 35.0 2.0 X 140151 7376 16579 ALEX KAN 35.0 2.0 X 135730 7143 20429 713319 37541 77809 4 false true false ACE ENDICO 80 INTERNATIONAL BOULEVARD BREWSTER NY 10509 GENERAL CONTRACTOR 225439 MARINER INDUSTRIES INC 50 ANDROVETTE STREET STATEN ISLAND NY 10309 GENERAL CONTRACTOR 172970 HENRY HARRY 9 LINDEN BOULEVARD BROOKLYN NY 11226 GENERAL CONTRACTOR 168787 NORRIS MCLAUGHLIN MARCUS 721 ROUTE 202-206 BRIDGEWATER NY 08807 LEGAL 137667 GORDON'S CLEANING SERVICES 1228 NEW YORK AVENUE SUITE 2 BROOKLYN NY 11203 CLEANING 129479 5 0 RESIDENTIAL CARE AND DAY HAB 623000 36741297 36741297 36741297 2145 2145 0 0 0 0 0 0 0 0 0 MISCELLANEOUS 900099 935 935 935 36744377 36741297 3080 0 0 0 0 445348 445348 138289 138289 19229118 18193416 1035702 349950 330646 19304 5186519 4904697 281822 2141733 1987519 154214 0 155593 155593 58000 58000 0 0 0 186369 146584 39785 56188 37410 18778 1640278 1501511 138767 201683 201683 0 1678581 1607273 71308 936490 853611 82879 0 130163 98338 31825 4838 4838 0 943631 913830 29801 146059 97309 48750 FOOD 1407722 1407722 EQUIPMENT RENTAL/MAINTENANCE 1170251 1131578 38673 CLIENT ALLOW/CLOTH/RECREAT 618748 618748 MCFFA/OMRDD ADMIN COSTS 40923 40923 87777 64648 23129 36954251 33935763 3018488 0 5222444 4355166 373926 575494 0 0 3260351 3020516 0 0 0 0 0 0 0 0 371607 230632 22961426 11856422 11405829 11105004 0 0 0 0 0 0 0 0 3055435 3296498 23689592 22583310 4456112 4565997 136712 0 0 0 1555000 1400000 0 0 0 0 6801261 6086680 0 0 0 0 12949085 12052677 X 10740507 10530633 0 0 0 0 10740507 10530633 23689592 22583310 -209874 X false true X true false X 0 0 0 0 0 0 35543551 38022528 37784603 37239192 36741297 185331171 0 0 0 35543551 38022528 37784603 37239192 36741297 185331171 0 0 0 185331171 1226 8108 11358 9923 2145 32760 0 1226 8108 11358 9923 2145 32760 0 7707 5046 49 2553 935 16290 35552484 38035682 37796010 37251668 36744377 185380221 0.99974 0.99960 0.00018 0.00030 X true 205329 427726 395126 237929 false 1874853 1874853 16481154 7812112 8669042 2068693 1942105 126588 2536726 2102205 434521 11105004 DUE FROM AFFILIATE 1837211 SECURITY DEPOSITS 21853 DEFERRED MCFFA BOND COSTS 267469 DEBT SRVC RESERVE DUE FROM NYS 536304 PROJECTS UNDER DEVELOPMENT 633661 3296498 0 0 X 36744377 36744377 36744377 36954251 36954251 36954251 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. (THE "REPORTING ORGANIZATION") 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 THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. THE IMPLEMENTATION OF ASC 740 HAD NO IMPACT ON THE REPORTING ORGANIZATION'S COMBINED FINANCIAL STATEMENTS. THE REPORTING 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 REPORTING ORGANIZATION HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, THE REPORTING ORGANIZATION HAS FILED FORM 990 INFORMATION RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE SO REQUIRED. FOR THE YEARS ENDED JUNE 30, 2013 AND 2012, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE COMBINED STATEMENT OF ACTIVITIES. THE REPORTING ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY A TAXING AUTHORITY. AS OF JUNE 30, 2013 THE REPORTING 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 2010. X X X X false false false false false false false false false ARTHUR PALEVSKY 193801 10200 0 0 19522 1027 4703 247 12602 663 230628 12137 0 0 FRANCIS DE LUCIA 185763 9777 0 0 38352 2018 4703 247 16754 882 245572 12924 0 0 AVA MORGAN 130630 6875 0 0 9521 501 3499 184 12251 645 155901 8205 0 0 ALEX KAN 129342 6807 0 0 6388 336 3337 176 16070 846 155137 8165 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 false 0.00000 0.00000 0.00000 false false true A false false false true false false 0 false false false 0 true A true PART IV, LINE 2C: 0 5/24/2010 ERIC HOLLOWAY SEE PART V 66541 EMPLOYMENT SALARY false QUENTIN HOLLOWAY SEE PART V 37350 EMPLOYMENT SALARY false MICHAEL GARCIA SEE PART V 34398 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 APPROVED BY THE BOARD OF DIRECTORS AT ITS LAST REGULARLY SCHEDULED MEETING, PENDING FINAL REVIEW BY THE FINANCE COMMITTEE, WHO HAVE SINCE REVIEWED AND APPROVED THE FORM PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C: CONFLICT-OF-INTEREST STATEMENTS ARE SIGNED ANNUALLY 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 BOTH THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES, THE PROCESS FOR DETERMINING COMPENSATION INCLUDES THE FOLLOWING PROCEDURES: 1) REVIEW AND APPROVAL BY A COMPENSATION COMMITTEE AS WELL AS THE GENERAL GOVERNING BODY, AND 2) USE OF COMPARABLE COMPENSATION FOR SIMILARLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS, ALL OF WHICH IS CONTEMPORANEOUSLY DOCUMENTED IN THE GENERAL BOARD MEETING MINUTES. 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, LINE 1A, COLUMN 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, (A 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) 9 false false false false true false false false false false false false false false true true false true false false