2012-03-22T07:24:54-05:00 2011-06-30 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2010-07-01 112729771 INDEPENDENT LIVING ASSOCIATION INC INDE 7188522000 110 YORK STREET 4TH FLOOR BROOKLYN NY 11201 ARTHUR PALEVSKY 2012-03-20 true Paul Hammerschmidt 2128858000 2010 2016-02-24 21:20:13Z ARTHUR PALEVSKY 110 YORK STREET BROOKLYN NY 11201 37796760 false X WWW.ILAONLINE.ORG X 1984 NY The Organization PROVIDES LONG-TERM RESIDENTIAL CARE FOR MENTALLY RETARDED AND DEVELOPMENTALLY DISABLED ADULTS. 8 6 729 8 0 0 0 0 38022528 37784603 8108 12108 5046 49 38035682 37796760 0 0 0 0 25030808 26364478 0 0 0 8956912 8812519 33987720 35176997 4047962 2619763 21756841 23092297 14552704 13268397 7204137 9823900 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 OF MENTAL RETARDATION & DEVELOPMENTAL DISABILITIES, WHICH WOULD SERVE THE NEEDS OF DEVELOPMENTALLY DISABLED PERSONS AND/OR PERSONS WITH MENTAL HEALTH PROBLEMS. false false 32261728 0 37784603 THE ORGANIZATION OPERATES THIRTY-THREE (33) GROUP HOMES WITHIN THE NEW YORK CITY AREA, PROVIDING A TOTAL OF 215 RESIDENTIAL BEDS. IN THIS REGARD, THE ORGANIZATION PROVIDED 2,523 OF BILLABLE SERVICE UNITS DURING THE FISCAL YEAR ENDED JUNE 30, 2011. THE ORGANIZATION ALSO OPERATES AN INDIVIDUAL DAY HABILITATION PROGRAM, WHICH PROVIDED 5,160 BILLABLE SERVICE UNITS DURING THE SAME FISCAL YEAR. 32261728 true false false false false false false true false true false false false 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 false true 36 0 true 729 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 X X 0 0 0 Marvin O Holloway Jr 1.0 X X 0 0 0 David Blum 1.0 X 0 0 0 Carlton Butler 1.0 X 0 0 0 JERRY GLASSMAN 1.0 X 0 0 0 BARBARA KIRWIN 1.0 X 0 0 0 Audrey Pearson 1.0 X 0 0 0 Marsha Willner 1.0 X 0 0 0 ARTHUR PALEVSKY 35.0 X 234153 0 11191 FRANCIS DE LUCIA 35.0 X 208367 0 25297 AVA MORGAN 35.0 X 138137 0 15743 ALEX KAN 35.0 X 134993 0 19395 715650 0 71626 4 false true false NORRIS MCLAUGHLIN MARCUS 721 ROUTE 202-206 BRIDGEWATER NY 088075933 LEGAL 181458 MARINER INDUSTRIES INC 50 ANDROVETTE STREET STATEN ISLAND NY 10309 GENERAL CONTRACTOR 163657 PK CONTRACTING CO 488 HANCOCK STREET BROOKLYN NY 11233 GENERAL CONTRACTOR 160050 ADP INC ONE ADP DRIVE MS-100 AUGUSTA GA 30909 PAYROLL SERVICES 157393 HENRY HARRY 95 LINDEN BLVD BROOKLYN NY 11226 GENERAL CONTRACTOR 116780 5 0 RESIDENTIAL CARE AND DAY HAB 623000 37784603 37784603 37784603 11358 11358 0 0 750 750 750 750 0 0 0 MISCELLANEOUS 900099 49 49 49 37796760 37784603 0 12157 0 0 0 0 467375 467375 95947 95947 18690307 17684067 1006240 362030 347891 14139 4690574 4470950 219624 2058245 1903414 154831 0 94480 94480 58000 58000 0 0 0 218542 164802 53740 61828 37075 24753 1330125 1189501 140624 224246 306 223940 0 1703218 1616118 87100 109533 101176 8357 0 110193 89067 21126 4266 4266 0 921670 868210 53460 120768 80447 40321 EQUIPMENT RENTAL/MAINTENANCE 1227335 1177019 50316 FOOD 1202194 1202194 VEHICLE EXPENSES 752471 683425 69046 CLIENT ALLOW/CLOTH/RECREAT 553534 553534 MCFFA/OMRDD ADMIN COSTS 40864 40864 79252 51668 27584 0 35176997 32261728 2915269 0 699679 286110 3600037 4853381 1336 1336 2962395 3640918 1428890 1468065 21865211 10086947 11946952 11778264 1117552 1064223 21756841 23092297 4686823 4226859 0 0 9865881 9041538 14552704 13268397 X 7204137 9823900 7204137 9823900 21756841 23092297 2619763 X false true true X false X 30464538 33691965 35543551 38022528 37784603 175507185 30464538 33691965 35543551 38022528 37784603 175507185 175507185 95653 23471 1226 8108 11358 139816 95653 23471 1226 8108 11358 139816 151 2607 7707 5046 49 15560 30560342 33718043 35552484 38035682 37796010 175662561 0.99911 0.99875 0.00080 0.00109 X true 280526 411200 435405 256321 false 1837222 1837222 15917409 6558711 9358698 2000030 1768202 231828 2110550 1760034 350516 11778264 0 0 37796760 35176997 2619763 2619763 37796760 37796760 37796760 35176997 35176997 35176997 PART IV, LINE 1B: THE ORGANIZATION MAINTAINS ESCROW ACCOUNTS FOR THE BENEFIT OF THE MENTALLY RETARDED/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 YEAR ENDED JUNE 30, 2011, THERE WAS 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, 2011 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 2007. X X X X false false false false false false false false false ARTHUR PALEVSKY 201618 0 0 0 32535 0 4915 0 6276 0 245344 0 FRANCIS DE LUCIA 192780 0 0 0 15587 0 4468 0 20829 0 233664 0 AVA MORGAN 123347 0 0 0 14790 0 3152 0 12591 0 153880 0 ALEX KAN 121843 0 0 0 13150 0 3076 0 16319 0 154388 0 NEW YORK CITY INDUSTRIAL DEVELOPMENT AGENCY 2005A 132906040 64971C5D2 2005-05-24 2380000 CONSTRUCT GROUP HOMES false false false 2380000 119000 157160 2103384 2007 false false true true false false false false false true false false false false false false ERIC HOLLOWAY SEE PART V 53475 EMPLOYMENT SALARY false QUENTIN HOLLOWAY SEE PART V 24905 EMPLOYMENT SALARY false KELLY KASS SEE PART V 13994 SERVICES RENDERED false PART IV: ERIC HOLLOWAY IS THE SON OF MARVIN O. HOLLOWAY, JR., BOARD MEMBER AND SECRETARY. QUENTIN HOLLOWAY IS THE SON OF MARVIN O. HOLLOWAY, JR., BOARD MEMBER AND SECRETARY. KELLY KASS IS THE DAUGHTER OF MICHAEL KASS, PRESIDENT AND CHAIRMAN OF THE BOARD. 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 E: THE ORGANIZATION HAS REPORTED AGGREGATE W-2 COMPENSATION FOR ALL OFFICERS AND HIGHEST COMPENSATED EMPLOYEES IN COLUMN D. HOWEVER, THE FOLLOWING 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, AND FOR INTERNAL ACCOUNTING PURPOSES ONLY (A W-2 WAS NOT ISSUED BY THE RELATED ORGANIZATION): OFFICER - ARTHUR PALEVSKY, EXECUTIVE DIRECTOR: COMPENSATION INTERNALLY ALLOCATED TO RELATED ORGANIZATION: $11,954. OFFICER - FRANCIS DE LUCIA, DEPUTY EXECUTIVE DIRECTOR/CFO: COMPENSATION INTERNALLY ALLOCATED TO RELATED ORGANIZATION: $11,261. HIGHEST COMPENSATED EMPLOYEE - ALEX KAN, CONTROLLER: COMPENSATION INTERNALLY ALLOCATED TO RELATED ORGANIZATION: $7,126. HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:MICHAEL KASS TITLE:PRESIDENT/CHAIRMAN HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Marvin O. Holloway, Jr. TITLE:Secretary HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:David Blum TITLE:Board member HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Carlton Butler TITLE:Board member HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JERRY GLASSMAN TITLE:Board member HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:BARBARA KIRWIN TITLE:Board member HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Audrey Pearson TITLE:Board member HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Marsha Willner TITLE:Board member HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ARTHUR PALEVSKY TITLE:EXECUTIVE DIRECTOR HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:FRANCIS DE LUCIA TITLE:Deputy Executive Director/CFO HOURS:2 ILA Case Management Services Inc 110 York Street 4th floor Brooklyn NY 11201 113163101 CASE MGMT. 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