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        <ExplanationTxt>THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(A) OF THE IRC. LCDS HAS NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2018. LCDS'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO FISCAL YEARS 2015 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. LCDS HAS FILED ALL REQUIRED PAYROLL TAX RETURNS AND PAYROLL TAXES DUE HAVE BEEN PAID. THERE WERE NO TAX RELATED INTEREST OR PENALTIES INCLUDED IN THE FINANCIAL STATEMENTS PRESENTED.</ExplanationTxt>
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        <ExplanationTxt>BAD DEBT EXPENSE OF $107,582 IS NETTED WITH REVENUE ON THE FINANCIAL STATEMENTS BUT IS REPORTED AS AN EXPENSE ON FORM 990.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, SCHEDULE J, PART 1 LINE 4A</FormAndLineReferenceDesc>
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        <ExplanationTxt>Pursuant to the Organization's bylaws, the Organization delegates to its parent entity the hiring of the CEO and President. The compensation of the executives is approved by the Parent entity, who hires a consultant to conduct a study. A standing compensation commitee of the Parent entity reviews a compensation study and votes on how to proceed</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>TO THE GENERAL POPULATIONS AND TO SPECIAL POPULATIONS INCLUDING FAMILIES WITH PROBLEMS OF SUBSTANCE ABUSE, ACQUIRED IMMUNE DEFICIENCY SYNDROME (HIV)OR OF CHILD MALTREATMENT. TO IMPLEMENT PRIMARY HEALTH CARE PROGRAMS FOR UNDER-SERVED GENERAL HIGH RISK POPULATIONS WITH AN EMPHASIS TO BE PLACED ON PREVENTITIVE CARE SERVICES INCLUDING HEALTH MAINTENANCE, PARENTING GROUPS, FAMILY COUNSELING SERVICES, HEALTH EDUCATION, AS WELL AS AMBULATORY ACUTE CARE SERVICES. TO PROVIDE SPECIALIZED SERVICES TO DRUG ABUSERS FOR WHOM EMPLOYMENT, PREGNANCY, FAMILY RELATIONS, OR CHILD MALTREATMENT ARE PARTICULAR PROBLEMS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THE CHAIRMAN PRIOR TO FILING AND IS REVIEWED BY THE BOARD DURING A BOARD MEETING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES IT'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12 C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY WHICH HAS BEEN APPROVED BY THE BOARD AND REQUIRES ALL EMPLOYEES, OFFICERS, AND TRUSTEES TO COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>This information is available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART IX LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION:CONSULTANT SVCS. - MEDICAL TOTAL FEES:1899321</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART IX LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION:PATIENT RECORDS TOTAL FEES:220019</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART IX LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION:PHARMACY FEE TOTAL FEES:549171</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR">
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>1068 Franklin Avenue Housing Development</BusinessNameLine1Txt>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>414-418 East 119th Street Greenhope Hous</BusinessNameLine1Txt>
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>Acacia Florida Inc</BusinessNameLine1Txt>
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          <AddressLine1Txt>300 E 175th Street</AddressLine1Txt>
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          <BusinessNameLine1Txt>Acacia Network Housing Inc</BusinessNameLine1Txt>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1Txt>Ayuda Puerto Rico Inc</BusinessNameLine1Txt>
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          <BusinessNameLine1Txt>Bronx Addiction Services Integrated Conc</BusinessNameLine1Txt>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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          <BusinessNameLine1Txt>Promesa Administrative Services Organiza</BusinessNameLine1Txt>
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          <BusinessNameLine1Txt>Promesa Residential Health Care Facility</BusinessNameLine1Txt>
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          <BusinessNameLine1Txt>South Bronx Community Management Company</BusinessNameLine1Txt>
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          <BusinessNameLine1Txt>Spanish Action League Of Onondaga County</BusinessNameLine1Txt>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1Txt>Structured Employment Economic Developme</BusinessNameLine1Txt>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1Txt>The Julio A Martinez Memorial Fund</BusinessNameLine1Txt>
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          <BusinessNameLine1Txt>The Promesa Housing Development Fund Cor</BusinessNameLine1Txt>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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          <BusinessNameLine1Txt>Bronx Council for Economic Development L</BusinessNameLine1Txt>
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          <AddressLine1Txt>300 E 175th Street</AddressLine1Txt>
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          <AddressLine1Txt>300 E 175th Street</AddressLine1Txt>
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          <BusinessNameLine1Txt>3196 3rd Ave Corp</BusinessNameLine1Txt>
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          <AddressLine1Txt>300 E 175th Street</AddressLine1Txt>
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</Return>