2023-05-12T10:11:49-05:00 2022-06-30 FORVIS LLP 1155 Avenue of the Americas 1200 New York NY 10036 990 2021-07-01 112729771 INDEPENDENT LIVING ASSOCIATION % FRANK DE LUCIA INDE 7188522000 110 YORK ST BROOKLYN NY 11201 ARTHUR PALEVSKY EXECUTIVE DIRECTOR 7188522000 2023-05-15 true Arthur Palevsky 999009999 Aaron Shapiro P01333816 2128674000 3 2021 2023-04-26 12:10:37Z INDEPENDENT LIVING ASSOCIATION ARTHUR PALEVSKY 110 YORK ST 4TH FLOOR BROOKLYN NY 11201 74480470 false X WWW.ILAONLINE.ORG X 1984 NY THE ORGANIZATION'S MISSION IS TO PROVIDE PROGRAMS, SERVICES, REHABILITATION AND SOCIAL ACTIVITIES, IN CONSULTATION WITH THE NYS OFFICE FOR PEOPLE WITH DEV. DISABILITIES. 5 3 774 5 0 994087 17127823 57701694 57191409 5030 2611 95658 99103 58796469 74420946 0 0 0 0 41212356 51644246 0 0 0 12828882 15359812 54041238 67004058 4755231 7416888 34343844 37281388 20528861 16049517 13814983 21231871 X THE ORGANIZATION'S MISSION IS TO PROVIDE PROGRAMS, CARE, SERVICES, HABILITATION AND SOCIAL ACTIVITIES, IN CONSULTATION WITH THE NEW YORK STATE OFFICE FOR PERSONS WITH DEVELOPMENTAL DISABILITIES (OPWDD), WHICH SERVES THE NEEDS OF DEVELOPMENTALLY AND/OR INTELLECTUALLY DISABLED PERSONS. false false 62323222 57191409 THE ORGANIZATION OPERATES THIRTY-NINE INDIVIDUALIZED RESIDENTIAL ALTERNATIVE PROGRAMS WITH 230 BEDS, AND ONE INTERMEDIATE CARE FACILITY (ICF/IID) WITH 17 BEDS AS OF JUNE 30, 2022. MOST RESIDENTS ARE REFERRED FROM NEW YORK STATE DEVELOPMENTAL CENTERS. THE ORGANIZATION ALSO PROVIDES DAY HABILITATION THROUGH A GROUP DAY HABILITATION PROGRAM. 62323222 true true false false false false false true false true false false false false true true false false false false false false false true false false false false true false false false false false false true false false false false false false false false false false true 44 0 774 true false false false false false true true false false false false false false X 5 3 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 Francis De Lucia Deputy Executive Director/CFO 35.0 0.0 X 244912 0 52569 Arthur Palevsky Executive Director 35.0 0.0 X 260744 0 31582 Alex Kan Controller 35.0 0.0 X 175392 0 34136 Ava Morgan Director of Operations 35.0 0.0 X 178999 0 28975 Steven Bonici IT Director 35.0 0.0 X 124568 0 25164 Theresa Smith Director of Quality Assurance 35.0 0.0 X 108626 0 13131 Tisha Jones Director of Human Resources 35.0 0.0 X 100789 0 16932 Michael Kass Chairman 1.0 0.0 X X 0 0 0 Carlton T Butler President & Secretary 1.0 0.0 X X 0 0 0 Marvin O Holloway Jr Secretary (thru 7/21) 1.0 0.0 X X 0 0 0 Lola Simpson Board Member 1.0 0.0 X 0 0 0 Rita Derman Board Member 1.0 0.0 X 0 0 0 Ernest White Board Member 1.0 0.0 X 0 0 0 1194030 0 202489 10 false true false ACCESS STAFFING LLC PO BOX 823473 PHILADELPHIA PA 191823473 TEMPORARY STAFFING 239256 THE LOGAN STAFFING SOLUTIONS 3515 EAST TREMONT AVE BRONX NY 11226 TEMPORARY STAFFING 270877 BEACON THERAPY 1441 OLD NORTHERN BLVD ROSLYN NY 11576 TEMPORARY STAFFING 522965 GORDON'S CLEANING SERVICES 1228 NEW YORK AVE BROOKLYN NY 11203 CLEANING SERVICES 149782 PEARLCARE MEDICAL STAFFING PO BOX 75410 CHICAGO IL 606755410 TEMPORARY STAFFING 925866 6 105236 16998066 24521 17127823 RESIDENTIAL CARE AND DAY HAB 623000 57191409 57191409 57191409 2611 2611 0 0 0 0 0 0 31058 105236 59524 -28466 -28466 0 0 0 0 0 0 MISCELLANEOUS 900099 127569 127569 127569 74420946 57191409 101714 0 0 0 0 568102 568102 279407 147242 132165 36775623 35253780 1521843 541703 505900 35803 8378697 7598944 779753 5100714 4971683 129031 0 165422 165422 77500 77500 0 0 0 3922210 3668735 253475 82743 18719 64024 855265 682440 172825 283799 283799 0 2043959 1922420 121539 1261049 1192044 69005 0 167723 147348 20375 14021 14021 0 717930 644817 73113 247724 146897 100827 FOOD & PROGRAM SUPPLIES 2527265 2527265 EQUIPMENT RENTAL & MAINTENANCE 1950716 1917251 33465 CLIENT EXPENSES 639448 639448 BOND FEES 6755 6755 396283 331534 64749 67004058 62323222 4680836 0 14023129 19175992 1077122 724905 0 0 6338036 4384005 0 0 0 0 0 0 0 0 120398 123974 29976020 17944560 12569145 12031460 0 0 0 0 0 0 0 0 216014 841052 34343844 37281388 7725369 11680786 0 0 0 0 0 0 0 0 0 0 5205950 4368731 7597542 0 0 0 20528861 16049517 X 13814983 21231871 0 0 13814983 21231871 34343844 37281388 7416888 X false true X true false X 0 0 90795 994087 17127823 18212705 45416949 48422107 55445619 57701694 57191409 264177778 0 0 0 45416949 48422107 55536414 58695781 74319232 282390483 0 0 0 282390483 21741 27020 18169 5030 2611 74571 0 21741 27020 18169 5030 2611 74571 0 3111 248610 72648 95658 127569 547596 45441801 48697737 55627231 58796469 74449412 283012650 0.99780 0.99800 0.00026 0.00030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true 1109973 699239 783745 1025467 false 3649651 3649651 20867096 12910881 7956215 2194326 2034352 159974 3263101 2999327 263774 1846 1846 12031460 0 0 X 74480470 74480470 -59524 -59524 74420946 67063582 67063582 -59524 -59524 67004058 SCHEDULE D, 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. SCHEDULE D, 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. schedule d, part xi, line 4b Special Event Expense: $59,524 Schedule D, Part XII, Line 4b Special Event Expense: $59,524 Golf Outing 136294 105236 31058 59524 0 136294 105236 31058 59524 59524 -28466 X X X X false false false false false false false false Arthur Palevsky Executive Director 250586 10158 4950 26632 292326 Francis De Lucia Deputy Executive Director/CFO 237112 7800 4950 47619 297481 Ava Morgan Director of Operations 149836 29163 4102 24873 207974 Alex Kan Controller 168836 6556 3925 30211 209528 Eric Holloway See Part V 81850 Employment Salary false Quentin Holloway See Part V 50315 Employment Salary false Michael Garcia See Part V 106345 Employment Salary false Nicolas Toro See Part V 40897 Employment Salary false Kelly Kass See Part V 15805 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 PRESIDENT. (4) NICOLAS TORO IS THE GRANDSON OF CARLTON BUTLER, BOARD PRESIDENT. (5) KELLY KASS IS THE DAUGHTER OF MICHAEL KASS, 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 15A FOR THE EXECUTIVE DIRECTORS, A COMPENSATION REVIEW WAS COMPLETED IN 2021 BY THE BOARD OF DIRECTORS WITH INFORMATION FROM BDO USA AND FORVIS. FORM 990, PART VI, SECTION B, LINE 15B 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 NOT-FOR-PROFIT 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 JANUARY OF 2019. 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.