VIP COMMUNITY SERVICES INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- VIP COMMUNITY SERVICES INC (EIN 13-3224700)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-04-24
- IRS object ID
- 201821149349300022
- Schema version
- 2016v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule I
- Schedule J
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-04-24T11:13:05-05:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 113518842 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARKS PANETH LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 685 THIRD AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10017 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 133224700 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VOCATIONAL INSTRUCTION PROJECT COMMUNITY | BusinessNameLine1Txt |
| Business Name Line2 | SERVICES INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VOCA | BusinessNameControlTxt |
| Phone | 7185835150 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1910 ARTHUR AVENUE | AddressLine1Txt |
| City | BRONX | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10457 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CPA | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 7185835150 | PhoneNum |
| Signature | 2018-04-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ROBERT R LYONS CPA | PreparerPersonNm |
| PTIN | P00227472 | PTIN |
| Phone | 2125038800 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 69.74.165.34 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-04-24 | IPDt |
| IP Tm | 12:06:56 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 1423E06F9E6F9EFDA19AB3AABD1FE32D0EF26F97 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | B8E8917F0931719FE7A109CCAA1C726E9AF7A481 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VIP COMMUNITY SERVICES INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DEBRA PANTIN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1910 ARTHUR AVENUE | AddressLine1Txt |
| City | BRONX | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10457 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $27,588,060 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.VIPSERVICES.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1983 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | VIP COMMUNITY SERVICE IS DEDICATED TO CHANGING LIVES AND TRANSFORMING OUR COMMUNITY. VIP OFFERS A CONTINUUM OF SERVICES TO INDIVIDUALS WITH HISTORIES OF CHEMICAL DEPENDENCY. OUR CLIENT-CENTERED APPROACH EMPOWERS PEOPLE TO TAKE CHARGE OF THEIR LIVES AND DISCOVER THEIR PERSONAL PATHS TO SELF-SUFFICIENCY. FOUNDED IN 1974, (INCORPORATED 1983) VIP WAS CREATED BY RESIDENTS AND COMMUNITY LEADERS JOINING TOGETHER TO ADDRESS THE NEIGHBORHOODS MOST PRESSING PROBLEMS; SAFETY, FAMILY DISINTEGRATION, DRUG ABUSE, UNEMPLOYMENT, AND HOUSING ABANDONMENT. VIP CONTINUES TO HELP OVER 10,000 PEOPLE EACH YEAR WHO SEEK RECOVERY AND WELLNESS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 343 | TotalEmployeeCnt |
| Total Volunteers | 14 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $11,723,075 | PYContributionsGrantsAmt |
| CY Contributions Grants | $12,360,624 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,122,919 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $15,222,917 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,169 | PYInvestmentIncomeAmt |
| CY Investment Income | $221 | CYInvestmentIncomeAmt |
| PY Other Revenue | $204,163 | PYOtherRevenueAmt |
| CY Other Revenue | $4,298 | CYOtherRevenueAmt |
| PY Total Revenue | $23,052,326 | PYTotalRevenueAmt |
| CY Total Revenue | $27,588,060 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $175,041 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $172,007 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $12,432,943 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $14,937,304 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $36,004 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $9,028,811 | PYOtherExpensesAmt |
| CY Other Expenses | $11,095,413 | CYOtherExpensesAmt |
| PY Total Expenses | $21,636,795 | PYTotalExpensesAmt |
| CY Total Expenses | $26,204,724 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,415,531 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,383,336 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $22,623,520 | TotalAssetsBOYAmt |
| Total Assets EOY | $29,832,658 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $23,389,500 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $29,082,524 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$765,980 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $750,134 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | VIP COMMUNITY SERVICE IS DEDICATED TO CHANGING LIVES AND TRANSFORMING OUR COMMUNITY. VIP OFFERS A CONTINUUM OF SERVICES TO INDIVIDUALS WITH HISTORIES OF CHEMICAL DEPENDENCY. OUR CLIENT-CENTERED APPROACH EMPOWERS PEOPLE TO TAKE CHARGE OF THEIR LIVES AND DISCOVER THEIR PERSONAL PATHS TO SELF-SUFFICIENCY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $7,082,618 | ExpenseAmt |
| Revenue | $8,776,889 | RevenueAmt |
| Desc | VIP COMMUNITY SERVICES OPERATES ONE OF THE LARGEST LICENSED, MEDICALLY SUPERVISED OPIOID TREATMENT PROGRAMS (OTP) IN NEW YORK CITY. WITH ITS INNOVATIVE, CLIENT-CENTERED APPROACH, VIP HAS CONTRIBUTED TO DE-STIGMATIZE METHADONE TREATMENT, AND INTEGRATED MEDICATION ASSISTED TREATMENT INTO A CLINICAL PATHWAY TO SELF-DIRECTED MEDICATION SUPPORTED RECOVERY. MEDICATION ASSISTED TREATMENT AT VIP UTILIZES METHADONE TO STABILIZE THE OPIOID-DEPENDENT CLIENT ON AN OPTIMAL DOSAGE OF A SAFE, EFFICACIOUS MEDICATION AND PROVIDES A RICH ARRAY OF GROUP AND INDIVIDUAL COUNSELING. THE OPIOID TREATMENT PROGRAM IS PART OF VIP'S CONTINUUM OF CARE AND FULLY INTEGRATES CLIENTS ON METHADONE INTO ALL OTHER TREATMENT MODALITIES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $6,489,416 | ExpenseAmt |
| Grant | $172,007 | GrantAmt |
| Revenue | $659,049 | RevenueAmt |
| Desc | AS A MULTI-SERVICE COMMUNITY ORGANIZATION, VIP COMMUNITY SERVICES OPERATES A RESIDENTIAL TREATMENT AND TRANSITIONAL HOUSING FOR MEN AND WOMEN STRUGGLING WITH SUBSTANCE ABUSE. THE WOMEN'S SHELTER "CASA ESPERANZA AND THE TRANSITIONAL COMMUNITY RESIDENCE "CASA BANOME" TOGETHER PROVIDE A SANCTUARY FROM HOMELESSNESS FOR 84 WOMEN. WHILE FACILITATING A TRANSITION TO INDEPENDENT LIVING, VIP COMMUNITY SERVICES CONNECTS ALL CLIENTS IN RESIDENTIAL TREATMENT AND TRANSITIONAL HOUSING TO INDIVIDUALIZED SUBSTANCE ABUSE TREATMENT, HEALTH, EDUCATIONAL, AND VOCATIONAL SERVICES. THE HOMEY, TASTEFUL "WOMEN'S" RESIDENCE HAS A CENSUS OF 40 BEDS, AND THE STATE OF THE ART MEN'S RESIDENCE HAS A CENSUS OF 80 BEDS. OVERALL, VIP COMMUNITY SERVICES CREATES POSITIVE OUTCOMES FOR HUNDREDS OF WOMEN AND MEN ANNUALLY IN TRANSITIONAL AND RESIDENTIAL HOUSING SERVICES | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,124,153 | ExpenseAmt |
| Revenue | $5,404,267 | RevenueAmt |
| Desc | VIP COMMUNITY SERVICE OFFERS A FULLY INTEGRATED PRIMARY CARE EXPERIENCE WHICH INCLUDES PSYCHIATRIC SERVICES, MEDICAL SERVICES, MEDICATION SUPPORTED RECOVERY, AND CHRONIC DISEASE MANAGEMENT SUPPORTED BY ON-SITE CARE COORDINATION AND CASE MANAGEMENT. SPECIALTIES INCLUDE HIV CARE AND BEHAVIORAL HEALTH SCREENINGS, AND REFERRALS TO VIP'S ON-SITE SERVICES. SERVICES ARE PROVIDED IN BOTH ENGLISH AND SPANISH BY A FULLY BILINGUAL AND BI-CULTURAL STAFF | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,978,166 | ExpenseAmt |
| Revenue | $382,712 | RevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $2,978,166 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $382,712 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $21,674,353 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 75 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 343 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRANK KPLOANYI | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7185835150 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1910 ARTHUR AVENUE | AddressLine1Txt |
| City | BRONX | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10457 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| CHARLES L BURGESS | |||||||
| BOARD CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| AMANDA PARSONS | |||||||
| BOARD VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| STEVEN EDWARDS | |||||||
| BOARD SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| WILLIAM TRUST JR | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JANINE VAN STADEN | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| YVES FILIUS | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ZENALI TIRADO | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID O'HAYRE | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PAT ARMSTRONG | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| HANK LEIBOWITZ | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ULULY MARTINEZ | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SALVATORE GOGLIORMELLA | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARC SCHAUER | |||||||
| BOARD MEMBER (FORMER) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PAULA DOYLE | |||||||
| BOARD MEMBER (FORMER) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DEBRA PANTIN | |||||||
| CEO | 35.00 | Yes (X) | $180,106 | $0 | $3,819 | ||
| IRVING DELA CRUZ | |||||||
| CFO (FORMER) | 35.00 | Yes (X) | $175,000 | $0 | $2,818 | ||
| JESSICA BRIGYONI | |||||||
| COO | 35.00 | Yes (X) | $125,000 | $0 | $6,703 | ||
| DEBORAH WITHAM | |||||||
| ASSOCIATE EXECUTIVE DIR | 35.00 | Yes (X) | $119,615 | $0 | $3,458 | ||
| JEAN ERNST | |||||||
| MEDICAL DIRECTOR | 35.00 | $185,000 | $0 | $12,671 | Yes (X) | ||
| CHRISTAL MONTAGUE | |||||||
| CHIEF PROGRAM OFFICER | 35.00 | $124,038 | $0 | $5,657 | Yes (X) | ||
| CARMEN RIVERA | |||||||
| AVP COMMUNICATIONS & EXTERNAL AFFAIRS | 35.00 | $101,030 | $0 | $3,494 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,009,789 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $38,620 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| NPR FOOD SOLUTIONS LLC | |||||
| 1588 WILLIAMSBRIDGE ROAD | BRONX | NY | 10461 | FOOD PROVIDER | $677,640 |
| LABORATORY CORPORATION OF AMERICA | |||||
| 1447 YORK COURT | BURLINGTON | NC | 27215 | LABORATORY SERVICES | $266,473 |
| THE ASBESTOS CONTRACTOR INC | |||||
| 31 CRAIG AVENUE | STATEN ISLAND | NY | 10307 | ASBESTOS REMEDIATION | $212,785 |
| BESSE MEDICAL | |||||
| 9075 CENTRE POINTE DRIVE | WEST CHESTER | OH | 45069 | MEDICAL SUPPLIES | $185,585 |
| MALLINCKRODT LLC | |||||
| 675 MCDONNELL BOULEVARD | ST LOUIS | MO | 63042 | MEDICAL SUPPLIES | $130,830 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 18 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $12,142,945 | GovernmentGrantsAmt |
| All Other Contributions | $217,679 | AllOtherContributionsAmt |
| Total Contributions | $12,360,624 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEDICAID REVENUE | 624100 | $14,567,483 | $14,567,483 |
| MGMT. & DEVELOP. FEES | 624200 | $337,370 | $337,370 |
| CLIENT FEES | 624100 | $160,927 | $160,927 |
| OTHER PROGRAM INCOME | 624200 | $157,137 | $157,137 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $15,222,917 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $221 | TotalRevenueColumnAmt |
| Exclusion | $221 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 623000 | BusinessCd |
| Total Revenue Column | $4,298 | TotalRevenueColumnAmt |
| Exclusion | $4,298 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,298 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,588,060 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,222,917 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,519 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,007 | TotalAmt |
| Program Services | $172,007 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,359,633 | TotalAmt |
| Program Services | $892,955 | ProgramServicesAmt |
| Management And General | $466,678 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,573,453 | TotalAmt |
| Program Services | $9,752,243 | ProgramServicesAmt |
| Management And General | $794,859 | ManagementAndGeneralAmt |
| Fundraising | $26,351 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,076,818 | TotalAmt |
| Program Services | $1,940,721 | ProgramServicesAmt |
| Management And General | $133,145 | ManagementAndGeneralAmt |
| Fundraising | $2,952 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $927,400 | TotalAmt |
| Program Services | $850,296 | ProgramServicesAmt |
| Management And General | $75,897 | ManagementAndGeneralAmt |
| Fundraising | $1,207 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,675 | TotalAmt |
| Program Services | $79,698 | ProgramServicesAmt |
| Management And General | $37,977 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,175,503 | TotalAmt |
| Program Services | $796,138 | ProgramServicesAmt |
| Management And General | $379,365 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,651,840 | TotalAmt |
| Program Services | $1,374,685 | ProgramServicesAmt |
| Management And General | $276,739 | ManagementAndGeneralAmt |
| Fundraising | $416 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,725,346 | TotalAmt |
| Program Services | $1,823,850 | ProgramServicesAmt |
| Management And General | $1,901,496 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $253,619 | TotalAmt |
| Program Services | $211,897 | ProgramServicesAmt |
| Management And General | $41,722 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $862,668 | TotalAmt |
| Program Services | $647,404 | ProgramServicesAmt |
| Management And General | $215,264 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $483,729 | TotalAmt |
| Program Services | $477,998 | ProgramServicesAmt |
| Management And General | $5,731 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $327,616 | TotalAmt |
| Program Services | $301,721 | ProgramServicesAmt |
| Management And General | $25,895 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| BAD DEBT | $1,706,889 | $1,695,416 | $11,473 | |
| FOOD | $483,394 | $483,394 | ||
| OTHER | $193,819 | $96,722 | $92,019 | $5,078 |
| CLIENT/STAFF ACTIVITIES | $113,315 | $77,208 | $36,107 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,204,724 | TotalAmt |
| Program Services | $21,674,353 | ProgramServicesAmt |
| Management And General | $4,494,367 | ManagementAndGeneralAmt |
| Fundraising | $36,004 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,797 | BOYAmt |
| EOY | $150,225 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $335,611 | BOYAmt |
| EOY | $5,939,593 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,439,825 | BOYAmt |
| EOY | $7,440,251 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $512,355 | BOYAmt |
| EOY | $170,057 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $20,209,847 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,127,543 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,102,714 | BOYAmt |
| EOY | $16,082,304 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,218 | BOYAmt |
| EOY | $50,228 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,623,520 | BOYAmt |
| EOY | $29,832,658 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,554,943 | BOYAmt |
| EOY | $3,195,521 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,529,428 | BOYAmt |
| EOY | $9,559,568 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,108,983 | BOYAmt |
| EOY | $14,357,932 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $501,663 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,694,483 | BOYAmt |
| EOY | $1,969,503 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,389,500 | BOYAmt |
| EOY | $29,082,524 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$3,552,887 | BOYAmt |
| EOY | -$1,596,386 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,786,907 | BOYAmt |
| EOY | $2,346,520 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$765,980 | BOYAmt |
| EOY | $750,134 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,623,520 | BOYAmt |
| EOY | $29,832,658 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,383,336 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $132,778 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,601,585 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,224,265 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,325,586 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,723,075 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,321,134 | CurrentTaxYearAmt |
| Total | $64,195,645 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,601,585 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,224,265 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,325,586 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,723,075 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,321,134 | CurrentTaxYearAmt |
| Total | $64,195,645 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $64,195,645 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $3,737 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,343 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,169 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $221 | CurrentTaxYearAmt |
| Total | $7,470 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $64,203,115 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $52,114,969 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99990 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99990 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $76,500 | DirectContactLegislatorsAmt |
| Total Lobbying Expenditures | $76,500 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | LOBBYIST GENERALLY WORKED TO PROMOTE THE AGENDA OF VIP COMMUNITY SERVICES, INC. IN NEW YORK STATE. SPECIFICALLY: 1. MONITOR AND ADVOCATE, AT THE DIRECTION OF VIP, FOR THE CONTINUATION AND EXPANSION OF EXISTING FUNDING AND OTHER POTENTIAL SOURCES OF FUNDING AS PART OF THE NEW YORK STATE BUDGET, INCLUDING DISCRETIONARY FUNDING. 2. MONITOR LEGISLATIVE AND REGULATORY CHANGES THAT IMPACT DELIVERY OF SERVICES PROVIDED BY VIP. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $251,733 | OtherCostOrOtherBasisAmt |
| Book Value | $251,733 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,969,919 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,279,044 | DepreciationAmt |
| Book Value | $14,690,875 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $26,100 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,682 | DepreciationAmt |
| Book Value | $24,418 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $888,910 | OtherCostOrOtherBasisAmt |
| Depreciation | $846,817 | DepreciationAmt |
| Book Value | $42,093 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,073,185 | OtherCostOrOtherBasisAmt |
| Book Value | $1,073,185 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $16,082,304 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO RELATED PARTIES | $4,886 |
| DUE TO DOHMH - COLLEGE AVENUE/OTHERS | $1,964,617 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,969,503 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE AGENCY BELIEVES IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS FOR WHICH A TAX LIABILITY OR TAX BENEFIT HAS BEEN ESTABLISHED AS OF JUNE 30, 2017 AND 2016, IN ACCORDANCE WITH THE PROVISIONS OF FASB ASC 740. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | PERSONAL NEEDS ALLOWANCE | GrantTypeTxt |
| Recipient | 386 | RecipientCnt |
| Cash Grant | $172,007 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | VIP RECEIVES PNA MONEY FROM HUMAN RESOURCES ADMINISTRATION, WHICH IS DEPOSITED INTO A BANK ACCOUNT CONTROLLED BY VIP. THE CLIENTS SEND REQUISITIONS TO VIP FOR WITHDRAWAL. UPON DISCHARGE OF A CLIENT, THE BALANCE IN THE ACCOUNT IS PAID TO THE CLIENT. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DEBRA PANTIN | ||||||||||||||
| CEO | $175,010 | $0 | $0 | $0 | $5,096 | $0 | $0 | $0 | $3,819 | $0 | $183,925 | $0 | $0 | $0 |
| IRVING DELA CRUZ | ||||||||||||||
| CFO (FORMER) | $175,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $2,818 | $0 | $177,818 | $0 | $0 | $0 |
| JEAN ERNST | ||||||||||||||
| MEDICAL DIRECTOR | $185,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $12,671 | $0 | $197,671 | $0 | $0 | $0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| NEW YORK CITY INDUSTRIAL DEVELOPMENT AGENCY (IDA) | |||||||
| A | 132906040 | 2003-02-07 | $1,125,000 | TO FUND THE PURCHASE OF BUILDING. | 0 | 0 | 0 |
| NEW YORK CITY INDUSTRIAL DEVELOPMENT AGENCY (IDA) | |||||||
| B | 132906040 | 2003-02-07 | $7,530,000 | TO FUND THE PURCHASE OF BUILDING. | 0 | 0 | 0 |
| DORMATORY AUTHORITY OF THE STATE OF NEW YORK (DASNY) | |||||||
| C | 146000293 | 2012-03-23 | $6,156,757 | TO FUND THE CONTRUCTION OF BUILDING. | 0 | 0 | 0 |
| DORMATORY AUTHORITY OF THE STATE OF NEW YORK (DASNY) | |||||||
| D | 146000293 | 2013-10-16 | $12,332,027 | TO FUND THE CONTRUCTION OF BUILDING. | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|
| A | $1,125,000 | $1,125,000 | 2003 | 0 | 0 | 0 | Yes (1) |
| B | $7,530,000 | $7,530,000 | 2003 | 0 | 0 | 0 | Yes (1) |
| C | $6,156,757 | $6,156,757 | 2012 | 0 | 0 | 0 | Yes (1) |
| D | $12,332,027 | $12,332,027 | 2013 | 0 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| C | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| D | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| C | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| D | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
| C | Yes (1) |
| D | Yes (1) |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE AND THEN THE FORM 990 IS CIRCULATED TO THE FULL BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE COMPLIANCE PLAN, APPROVED BY RESOLUTION BY THE BOARD OF DIRECTORS, CREATED AN ORGANIZATIONAL FRAMEWORK AND DEFINED RESPONSIBILITIES TO HELP ENSURE COMPLIANCE EFFORTS. THE COMPLIANCE PROGRAM DESIGNED TO ENCOURAGE VIP COMPLIANCE WITH ALL LAWS, REGULATIONS, COMPANY POLICIES AND ETHICAL GUIDELINES, INCLUDES THE FOLLOWING ELEMENTS: STANDARDS OF CONDUCT: ESTABLISHING MANDATORY STANDARDS OF CONDUCT GOVERNING ALL EMPLOYEES; OVERSIGHT: MANDATING AN ORGANIZATIONAL STRUCTURE CAPABLE OF IMPLEMENTING AND SUPPORTING AN EFFECTIVE COMPLIANCE PROGRAM, INCLUDING A CHIEF COMPLIANCE OFFICER, A COMPLIANCE DEPARTMENT AND A COMPLIANCE COMMITTEE; COMMUNICATION OF STANDARDS: REQUIRING THE OPEN, HONEST, INTERACTIVE AND TIMELY COMMUNICATION OF COMPLIANCE POLICIES, PROCEDURES, STANDARDS AND ISSUES; TRAINING AND EDUCATION: EMPHASIZING PROACTIVE TRAINING AND EDUCATION PROGRAMS TO HELP ENSURE EACH EMPLOYEE IS AWARE OF AND UNDERSTANDS THE STANDARDS OF CONDUCT APPLICABLE TO HIS OR HER JOB; MONITORING AND AUDITING: IMPLEMENTING MONITORING AND AUDITING PROTOCOLS TO HELP ENSURE ADEQUATE COMPLIANCE CONTROLS ARE IN PLACE; REPORTING: OPERATING A SYSTEM TO ALLOW EMPLOYEES TO FULFILL THEIR DUTY TO REPORT COMPLIANCE ISSUES WITHOUT FEAR OF RETRIBUTION; RESPONSE, ENFORCEMENT AND PREVENTION: ENSURING A CONSISTENT, PROMPT APPROPRIATE RESPONSE (INCLUDING DISCIPLINE) FOR NON-COMPLIANCE THAT IS DESIGNED TO PREVENT FUTURE OFFENSES. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PROCESS FOR DETERMINING COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. THE CHIEF EXECUTIVE OFFICER HAS BEEN GIVEN THE AUTHORITY TO APPROVE THE COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION. THE VIP BOARD OF DIRECTORS HAS ESTABLISHED AN INSTRUMENT FOR DISCLOSURE OF CONFLICT OF INTEREST, ENSURING THAT NO PERSON WITH A CONLFICT OF INTEREST IS INVOLVED IN COMPENSATION DECISIONS. COMPARATIVE DATA ARE COLLECTED AND UTILIZED TO MAKE COMPENSATION DECISIONS. THE VIP BOARD OF DIRECTORS DOCUMENTS THESE DECISIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | VIP COMMUNITY SERVICES MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST. |
| FORM 990, PART XI, LINE 9: | CASA BANOME HOUSING DEVELOPMENT FUND CORPORATION DISSOLUTION GRANT 132,778. |
| FORM 990, PART XII, LINE 2C: | NO CHANGE IN SELECTION AND OVERSIGHT PROCESS. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MANAGED WORK SERVICES OF NY LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1910 ARTHUR AVENUE | AddressLine1Txt |
| City | BRONX | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10457 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 134188460 | EIN |
| Primary Activities | VOCATIONAL REHAB SERVICES | PrimaryActivitiesTxt |
| Legal Domicile State | NY | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VIP COMMUNITY SERVICES INC | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| CASA ESPERANZA HOUSING DEVELOPMENT FUND COMPANY | ||||||||||
| 1910 ARTHUR AVENUE | BRONX | NY | 10457 | 133962366 | A SHELTER FOR HOMELESS WOMEN WHO ARE PREPARING FOR INDEPENDENT LIVING | NY | 501(C)(3) | LINE 12A, I | VIP COMMUNITY SERVICES INC | 0 |
| 445 VIP HDFC | ||||||||||
| 1910 ARTHUR AVENUE | BRONX | NY | 10457 | 133680210 | LOW INCOME HOUSING | NY | 501(C)(3) | LINE 10 | VIP COMMUNITY SERVICES INC | 0 |
| 1807 CLINTON HDFC | ||||||||||
| 1910 ARTHUR AVENUE | BRONX | NY | 10457 | 133795086 | LOW INCOME HOUSING | NY | 501(C)(3) | LINE 10 | VIP COMMUNITY SERVICES INC | 0 |
| 1870 CROTONA AVENUE HDFC | ||||||||||
| 1910 ARTHUR AVENUE | BRONX | NY | 10457 | 134124414 | LOW INCOME HOUSING | NY | 501(C)(3) | LINE 10 | VIP COMMUNITY SERVICES INC | 0 |
| VIP COLLEGE AVENUE HDFC | ||||||||||
| 1910 ARTHUR AVENUE | BRONX | NY | 10457 | 364570934 | LOW INCOME HOUSING | NY | 501(C)(3) | LINE 10 | VIP COMMUNITY SERVICES INC | 0 |
| VIP WEST 184TH STREET HDFC | ||||||||||
| 1910 ARTHUR AVENUE | BRONX | NY | 10457 | 043754291 | LOW INCOME HOUSING | NY | 501(C)(3) | LINE 10 | VIP COMMUNITY SERVICES INC | 0 |
| CASA & CLINTON HOUSING DEVELOPMENT | ||||||||||
| 1910 ARTHUR AVENUE | BRONX | NY | 10457 | 461606237 | LOW INCOME HOUSING | NY | 501(C)(3) | LINE 10 | VIP COMMUNITY SERVICES INC | 0 |
| ABRAHAM APARTMENTS HDFC | ||||||||||
| 1910 ARTHUR AVENUE | BRONX | NY | 10457 | 463742490 | LOW INCOME HOUSING | NY | 501(C)(3) | LINE 10 | VIP COMMUNITY SERVICES INC | 0 |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Predominant Income TypePredominantIncomeTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd | OwnershipOwnershipPct |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| VIP MORRIS AVENUE ASSOCIATES LP | ||||||||||||
| 1910 ARTHUR AVENUE | BRONX | NY | 10457 | 133892226 | LOW INCOME HOUSING | NY | INVESTMENT | -$10,150 | $357,321 | 0 | Yes (1) | 0.00010 |
| VIP HUGHES AVENUE ASSOCIATES LP | ||||||||||||
| 1910 ARTHUR AVENUE | BRONX | NY | 10457 | 262771847 | LOW INCOME HOUSING | NY | INVESTMENT | $561,514 | $6,083,230 | 0 | Yes (1) | 0.00010 |
| 870 FREEMAN ASSOCIATES LP | ||||||||||||
| 1910 ARTHUR AVENUE | BRONX | NY | 10457 | 830398890 | LOW INCOME HOUSING | NY | INVESTMENT | $251,379 | -$19,418 | 0 | Yes (1) | 0.00010 |
| VIP RJP ASSOCIATES LP | ||||||||||||
| 1910 ARTHUR AVENUE | BRONX | NY | 10457 | 421607988 | LOW INCOME HOUSING | NY | INVESTMENT | $186,186 | -$339,842 | 0 | Yes (1) | 0.00010 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 870 FREEMAN CORP | ||||||||||||
| 1910 ARTHUR AVENUE | BRONX | NY | 10457 | 830398888 | LOW INCOME HOUSING | NY | VIP COMMUNITY SERVICES INC | C | -$25 | -$111 | 1.00000 | Yes (1) |
| VIP MORRIS AVENUE CORPORATION | ||||||||||||
| 1910 ARTHUR AVENUE | BRONX | NY | 10457 | 204719006 | LOW INCOME HOUSING | NY | VIP COMMUNITY SERVICES INC | C | -$10,150 | $249,952 | 1.00000 | Yes (1) |
| VIP RJP CORPORATION | ||||||||||||
| 1910 ARTHUR AVENUE | BRONX | NY | 10457 | 421607986 | LOW INCOME HOUSING | NY | VIP COMMUNITY SERVICES INC | C | $186,186 | $168,041 | 1.00000 | Yes (1) |
| HUGHES AVENUE CORP | ||||||||||||
| 1910 ARTHUR AVENUE | BRONX | NY | 10457 | 262771678 | LOW INCOME HOUSING | NY | VIP COMMUNITY SERVICES INC | C | $561,514 | -$292 | 1.00000 | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (10 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| 445 VIP HOUSING DEVELOPMENT FUND CORPORATION | ||
| J | $550,000 | FAIR MARKET VALUE |
| 1807 CLINTON AVE HOUSING DEVELOPMENT FUND CORPORATION | ||
| J | $540,000 | FAIR MARKET VALUE |
| COLLEGE AVE HOUSING DEVELOPMENT FUND CORPORATION | ||
| J | $375,000 | FAIR MARKET VALUE |
| 1870 CROTONA AVE HOUSING DEVELOPMENT FUND CORPORATION | ||
| J | $340,000 | FAIR MARKET VALUE |
| CASA ESPERANZA HOUSING DEVELOPMENT FUND CORPORTATION | ||
| E | $273,051 | FAIR MARKET VALUE |
| CASA & CLINTON HOUSING DEVELOPMENT FUND CORPORATION | ||
| J | $175,000 | FAIR MARKET VALUE |
| CASA BANOME HOUSING DEVELOPMENT FUND CORPORATION | ||
| S | $132,778 | FAIR MARKET VALUE |
| CASA & CLINTON HOUSING DEVELOPMENT FUND CORPORATION | ||
| L | $56,796 | FAIR MARKET VALUE |
| 445 VIP HOUSING DEVELOPMENT FUND CORPORATION | ||
| L | $55,591 | FAIR MARKET VALUE |
| COLLEGE AVE HOUSING DEVELOPMENT FUND CORPORATION | ||
| L | $52,725 | FAIR MARKET VALUE |