2026-03-30T16:31:17-05:00 2025-06-30 113066459 CERINI & ASSOCIATES LLP 3340 VETERANS MEMORIAL HWY BOHEMIA NY 11716 990 2024-07-01 112729771 INDEPENDENT LIVING ASSOCIATION INDE 7188522000 110 YORK STREET 4TH FL BROOKLYN NY 11201 FRANK DE LUCIA EXECUTIVE DIRECTOR 7188522000 2026-03-30 1 1 MAHNAZ CAVALLUZZI P01549344 6315821600 2026-03-30 2024 2025-03-06 01:10:19Z FRANCIS DE LUCIA 110 YORK STREET 4TH FL BROOKLYN NY 11201 71312085 0 X WWW.ILAONLINE.ORG X 1984 NY SEE SCHEDULE O THE ORGANIZATION'S MISSION IS TO PROVIDE PROGRAMS, SERVICES, REHABILITATION AND SOCIAL ACTIVITIES, IN CONSULTATION WITH THE NYS OFFICE FOR PEOPLE WITH DEV. DISABILITIES. 6 5 775 6 0 0 112358 151925 60280899 68936457 360140 376164 268602 1747279 61021999 71211825 0 0 0 0 45010878 48475281 0 0 0 20119015 20777849 65129893 69253130 -4107894 1958695 34611830 35686139 18295706 17339697 16316124 18346442 X THE ORGANIZATION'S MISSION IS TO PROVIDE PROGRAMS, CARE, SERVICES, HABILITATION AND SOCIAL ACTIVITIES, IN CONSULTATION WITH THE NYS OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES (OPWDD), WHICH SERVES THE NEEDS OF DEVELOPMENTALLY AND/OR INTELLECTUALLY DISABLED PERSONS. 0 0 64228199 68936457 THE ORGANIZATION OPERATES THIRTY-NINE INDIVIDUALIZED RESIDENTIAL ALTERNATIVE (IRA) PROGRAMS WITH 230 BEDS, AND ONE INTERMEDIATE CARE FACILITY (ICF/DD) WITH 17 BEDS AS OF JUNE 30, 2025. ALL RESIDENTS ARE REFERRED FROM NEW YORK STATE. THE ORGANIZATION ALSO PROVIDES DAY HABILITATION THROUGH A GROUP DAY HABILITATION PROGRAM WITH FUNDING FOR 50 PARTICIPANTS. ADDITIONALLY, THE ORGANIZATION PROVIDED IN-RESIDENCE DAY HABILITATION SERVICES TO ITS IRAS, THE BILLABLE UNITS FOR WHICH WERE 9,805.00 HOURS. 64228199 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 74 0 1 775 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 6 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 NY X ALEXANDER C KAN 7188522000 110 YORK STREET BROOKLYN NY 11201 CARLTON T BUTLERESQ CHAIRMAN & SECRETARY 1.00 X X 0 0 0 ROBERT MCKENNA PRESIDENT 1.00 X X 0 0 0 JERRY GLASSMAN BOARD MEMBER 1.00 X 0 0 0 JANET KOCH BOARD MEMBER 1.00 X 0 0 0 ARTHUR PALEVSKY BOARD MEMBER & FORMER ADJUNCT ADMINISTRATOR 1.00 X 105502 0 2319 LOLA SIMPSON BOARD MEMBER 1.00 X 0 0 0 FRANK DE LUCIA EXECUTIVE DIRECTOR 35.00 X 366769 0 32680 ALEX KAN CHIEF FINANCIAL OFFICER 35.00 X 213129 0 29750 AVA MORGAN DEPUTY EXEC DIR / COO 35.00 X 252138 0 25021 HEATHER DENNIS LYNE DIRECT CARE COUNSELOR 35.00 X 117855 0 10327 STEVEN BONICI IT DIRECTOR 35.00 X 140130 0 28143 ROYLYN THOMAS DIRECTOR OF HUMAN RESOURCES 35.00 X 116578 0 11859 ROSELENE SALNAVE DORT DIRECT CARE COUNSELOR 35.00 X 111652 0 9370 CHRISTIAN RODRIGUEZ CONTROLLER 35.00 X 107631 0 11264 1531384 0 160733 9 0 1 0 BEACON THERAPY SERVICES PLLC 1441 OLD NORTHERN BLVD ROSLYN NY 11576 TEMPORARY STAFFING 1461139 THE LOGAN STAFFING SOLUTIONS 3515 EAST TREMONT AVE BRONX NY 11226 TEMPORARY STAFFING 1349323 GERMAIN CONSULTING SERVICES RN PLLC 495 FLATBUSH AVE SUITE B2- OFFICE BROOKLYN NY 11225 CONSULTING 893688 SAFE HARBOR HEALTH CARE SERVICES 1477 HYLAN BLVD STATEN ISLAND NY 10305 TEMPORARY STAFFING 636367 UNITED STAFFING SOLUTIONS INC 1385 BROADWAY SUITE 1005 NEW YORK NY 10018 TEMPORARY STAFFING 621714 5 151925 151925 RESIDENTIAL CARE AND DAY HAB 623000 68936457 68936457 68936457 376164 376164 57030 151925 100260 -43230 -43230 OTHER INCOME 900099 1790509 1790509 0 1790509 71211825 70726966 0 332934 1103571 1103571 301124 149354 151770 31984412 30350195 1634217 497800 469765 28035 9990288 9706357 283931 4598086 4377362 220724 101536 101536 94775 94775 6413832 6319818 94014 68628 37291 31337 1266248 1062957 203291 480813 2037 478776 2252975 2113442 139533 1942321 1790439 151882 289569 254105 35464 831265 807897 23368 380038 271367 108671 FOOD & PROGRAM SUPPLIES 3163335 3163335 EQUIPMENT RENTAL & MAIN 2250518 2187602 62916 CLIENT CLOTHING, RECREA 812416 812416 MISCELLANEOUS EXPENSE 429580 352460 77120 69253130 64228199 5024931 0 214292 293865 3934914 4214757 5672567 6503874 139473 103382 22634818 10131568 12297199 12503250 6299798 6536425 6053587 5530586 34611830 35686139 9294573 8615562 0 263027 3017875 2867600 5983258 5593508 18295706 17339697 X 16316124 18346442 16316124 18346442 34611830 35686139 1958695 71624 -1 0 X X 0 1 X 1 0 X 994087 17127823 1918685 112358 151925 20304878 57701694 57191409 59903269 60280899 68936457 304013728 58695781 74319232 61821954 60393257 69088382 324318606 0 0 0 324318606 5030 2611 35490 360140 376164 779435 5030 2611 35490 360140 376164 779435 95658 127569 692871 299971 1790509 3006578 58796469 74449412 62550315 61053368 71255055 328104619 0.98850 0.99450 0.00240 0.00130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 619132 695671 779930 534873 0 3618270 3618270 17802548 9706342 8096206 820171 206032 614139 393829 219194 174635 12503250 RIGHT-OF-USE ASSETS 5466543 SECURITY DEPOSITS AND OTHER ASSETS 64043 5530586 OPERATING LEASE LIABILITES 5593508 5593508 X 71283449 71624 71624 71211825 0 71211825 69253130 0 69253130 0 69253130 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 X, LINE 2: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. GOLF OUTING 208955 151925 57030 100260 208955 151925 57030 100260 100260 -43230 X X X X 0 0 0 0 0 0 0 0 0 FRANK DE LUCIA EXECUTIVE DIRECTOR 358939 0 0 0 7830 0 7763 0 24917 0 399449 0 0 0 AVA MORGAN DEPUTY EXEC DIR / COO 240994 0 0 0 11144 0 5817 0 19204 0 277159 0 0 0 ALEX KAN CHIEF FINANCIAL OFFICER 210825 0 0 0 2304 0 4774 0 24976 0 242879 0 0 0 STEVEN BONICI IT DIRECTOR 129179 0 0 0 10951 0 3226 0 24917 0 168273 0 0 0 ROYLYN THOMAS DIRECTOR OF HUMAN RESOURCES 112967 0 0 0 3611 0 2626 0 9233 0 128437 0 0 0 HEATHER DENNIS LYNE DIRECT CARE COUNSELOR 113815 0 0 0 4040 0 2594 0 7733 0 128182 0 0 0 ROSELENE SALNAVE DORT DIRECT CARE COUNSELOR 110612 0 0 0 1040 0 2489 0 6881 0 121022 0 0 0 CHRISTIAN RODRIGUEZ CONTROLLER 105069 0 0 0 2562 0 2031 0 9233 0 118895 0 0 0 ARTHUR PALEVSKY BOARD MEMBER & FORMER ADJUNCT ADMINI 104431 0 0 0 1071 0 1446 0 873 0 107821 0 0 0 ERIC HOLLOWAY SEE PART V 97942 EMPLOYMENT SALARY 0 QUENTIN HOLLOWAY SEE PART V 53828 EMPLOYMENT SALARY 0 MICHAEL GARCIA SEE PART V 94732 EMPLOYMENT SALARY 0 NICOLAS TORO SEE PART V 54622 EMPLOYMENT SALARY 0 KELLY KASS SEE PART V 32268 INDEPENDENT CONTRACTOR SALARY 0 SCH L, PART IV(B): 1. ERIC HOLLOWAY IS THE SON OF MARVIN O. HOLLOWAY, JR., FORMER BOARD MEMBER AND SECRETARY.2. QUENTIN HOLLOWAY IS THE SON OF MARVIN O. HOLLOWAY, JR., FORMER BOARD MEMBER AND SECRETARY.3. MICHAEL GARCIA IS THE GRANDSON OF CARLTON BUTLER, BOARD CHAIR AND SECRETARY.4. NICOLAS TORO IS THE GRANDSON OF CARLTON BUTLER, BOARD CHAIR AND SECRETARY.5. KELLY KASS IS THE DAUGHTER OF MICHAEL KASS, FORMER BOARD MEMBER AND CHAIRMAN. 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 THE FORM 990 WAS PREPARED BY A NATIONAL ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. THE DRAFT FORM 990 WAS REVIEWED BY THE ORGANIZATION'S EXECUTIVE BODY AND THEN PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS WITH AN OPPORTUNITY FOR THEM TO COMMENT OR MAKE INQUIRY BEFORE IT WAS FILED WITH THE INTERNAL REVENUE SERVICE. THE FORM 990 WAS APPROVED BY THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT-OF-INTEREST STATEMENTS ARE SIGNED PRIOR TO JOINING THE BOARD, AND ANNUALLY THEREAFTER BY ALL BOARD MEMBERS, KEY EMPLOYEES, AND ADMINISTRATIVE DIRECTORS, AND THEN SUBMITTED TO THE CORPORATE COMPLIANCE OFFICER. IF A CONFLICT ARISES, THE CONFLICTED PARTY WILL REMOVE THEMSELVES FROM THE SITUATION. FORM 990, PART VI, SECTION B, LINE 15 FOR THE EXECUTIVE DIRECTOR, DEPUTY EXECUTIVE DIRECTOR & CHIEF FINANCIAL OFFICER, A COMPENSATION REVIEW WAS COMPLETED IN 2023 BY THE BOARD OF DIRECTORS WITH INFORMATION FROM VINCENT DI CALOGERO, CPAS LLC, A CPA FIRM UNCONNECTED WITH THE FINANCIAL AUDITING FIRM. FOR OTHER OFFICERS THE PROCESS FOR DETERMINING SALARY INCLUDES THE FOLLOWING: 1) AN ANNUAL REVIEW OF COMPENSATION IN COMPLIANCE WITH SALARY PARAMETERS SET BY NEW YORK STATE TO WHICH NOTFORPROFIT ORGANIZATIONS MUST COMPLY AND 2) COMPENSATION REVIEWS UTILIZING SALARY INFORMATION OF LOCAL SIMILARLY SITUATED ORGANIZATIONS. SALARY REVIEWS ARE CONTEMPORANEOUSLY MEMORIALIZED IN THE GENERAL BOARD MEETING MINUTES. THIS PROCESS WAS LAST UNDERTAKEN IN JULY OF 2022. 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 XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR