FEDERATION EMPLOYMENT AND GUIDANCE SERVICE INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- FEDERATION EMPLOYMENT AND GUIDANCE SERVICE INC (EIN 13-1624000)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-05-14
- IRS object ID
- 201821349349308872
- 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 D
- Schedule J
- Schedule K
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-05-14T16:13:12-05:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 350921680 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE HORWATH LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 488 Madison Avenue Floor 3 | AddressLine1Txt |
| City | New York | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 100225702 | 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 | 131624000 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Federation Employment and Guidance Service Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FEDE | BusinessNameControlTxt |
| Phone | 2123668400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2 PARK AVENUE 20TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10016 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Judith Pincus | PersonNm |
| Person Title | Chief Wind-down Officer | PersonTitleTxt |
| Signature | 2018-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Bernard W Costich | PreparerPersonNm |
| PTIN | P01873766 | PTIN |
| Phone | 2125725500 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Judith Pincus | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2 PARK AVENUE 20TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10016 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $15,915,745 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | FEGS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1934 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | TO HELP EACH PERSON ACHIEVE GREATER PERSONAL AND ECONOMIC INDEPENDENCE AT WORK, AT HOME, AT SCHOOL, AND IN THE COMMUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 26 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 26 | VotingMembersIndependentCnt |
| Total Employee | 18 | TotalEmployeeCnt |
| Total Volunteers | 27 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $114,244 | PYContributionsGrantsAmt |
| CY Contributions Grants | $31,813 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,730,276 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $27,418 | CYProgramServiceRevenueAmt |
| PY Investment Income | $56,588 | PYInvestmentIncomeAmt |
| CY Investment Income | $7,061,257 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$16,880,571 | PYOtherRevenueAmt |
| CY Other Revenue | $615,704 | CYOtherRevenueAmt |
| PY Total Revenue | -$8,979,463 | PYTotalRevenueAmt |
| CY Total Revenue | $7,736,192 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,735,495 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,556,510 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $14,253,034 | PYOtherExpensesAmt |
| CY Other Expenses | $9,283,452 | CYOtherExpensesAmt |
| PY Total Expenses | $20,988,529 | PYTotalExpensesAmt |
| CY Total Expenses | $11,839,962 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$29,967,992 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$4,103,770 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $54,203,894 | TotalAssetsBOYAmt |
| Total Assets EOY | $45,014,266 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $75,422,493 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $70,354,805 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$21,218,599 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$25,340,539 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | ON MARCH 18, 2015 (THE "PETITION DATE"), FEDERATION EMPLOYMENT AND GUIDANCE SERVICE, INC. ("FEGS," THE "DEBTOR," OR THE "TAXPAYER") FILED A VOLUNTARY PETITION FOR RELIEF UNDER CHAPTER 11 OF THE BANKRUPTCY CODE IN THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF NEW YORK (THE "COURT"). (CONTINUED ON SCHEDULE O). | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | Yes (true) | SignificantChangeInd |
| Expense | $8,454,358 | ExpenseAmt |
| Revenue | $31,011 | RevenueAmt |
| Desc | ON MARCH 18, 2015 (THE "PETITION DATE"), FEDERATION EMPLOYMENT AND GUIDANCE SERVICE, INC. ("FEGS," THE "DEBTOR," OR THE "TAXPAYER") FILED A VOLUNTARY PETITION FOR RELIEF UNDER CHAPTER 11 OF THE BANKRUPTCY CODE IN THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF NEW YORK (THE "COURT"). THE DEBTOR CONTINUES TO OPERATE ITS BUSINESS AND MANAGE ITS AFFAIRS AS A DEBTOR-IN-POSSESSION. UNTIL SHORTLY BEFORE THE PETITION DATE, THE DEBTOR PROVIDED A BROAD RANGE OF HEALTH AND SOCIAL SERVICES TO MORE THAN 120,000 INDIVIDUALS ANNUALLY IN THE AREAS OF HEALTH, DISABILITIES, HOUSING, HOME CARE, EMPLOYMENT/WORK FORCE, EDUCATION, YOUTH, AND FAMILY SERVICES. AT ITS PEAK, THE DEBTOR'S NETWORK OF PROGRAMS OPERATED AT OVER 350 LOCATIONS THROUGHOUT THE METROPOLITAN NEW YORK AND LONG ISLAND AREAS. SHORTLY PRIOR TO THE PETITION DATE, THE DEBTOR ANNOUNCED THAT IT PLANNED TO TRANSFER ITS CHARITABLE PURPOSE PROGRAMS TO OTHER SERVICE PROVIDERS. BY MAY 31, 2015, THE DEBTOR HAD SUCCESSFULLY TRANSFERRED, PURSUANT TO COURT ORDER, ITS CHARITABLE PURPOSE PROGRAMS TO OTHER EXEMPT ORGANIZATIONS WHO ASSUMED THE OPERATIONS FOR THE DEBTOR'S FORMER PROGRAMS. IN ORDER TO PREVENT THE DISLOCATION OF ITS FORMER CLIENTS, FEGS SUBSEQUENTLY LEASED ITS FACILITIES, PURSUANT TO COURT ORDER, TO THE ACQUIRING SERVICE PROVIDERS UNTIL A SALE OR ASSIGNMENT OF ITS FACILITIES COULD BE COMPLETED AND APPROVED BY THE COURT. DURING THE CURRENT TAX YEAR, THE DEBTOR LEASED ITS FACILITIES TO THOSE CHARITABLE TAX EXEMPT ORGANIZATIONS THAT ACQUIRED THE DEBTOR'S PROGRAMS AND CONTINUED THE PROCESS OF WINDING-DOWN ITS OPERATIONS. THE REVENUE REFLECTED IN PART III (STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS) CONSISTS PRIMARILY OF PROGRAM REVENUE REALIZED FROM THE DEBTOR'S OPERATIONS PRIOR TO THE TRANSFER OF ITS EXEMPT PROGRAMS. THE EXPENSES REFLECTED IN PART III CONSIST OF EXPENSES INCURRED IN THE OPERATION AND ADMINISTRATION OF ITS FACILITIES WHICH ARE BEING LEASED TO THE TAX EXEMPT SUCCESSOR PROGRAM SERVICE PROVIDERS. | Desc |
| Total Program Service Expenses | $8,454,358 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 21 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 18 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 26 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 26 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | 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 | MICHAEL KIRSHNER CO FEGS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2123668476 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2 PARK AVENUE 20TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10016 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt |
|---|---|---|---|---|---|---|---|---|---|
| ALLEN ALTER | |||||||||
| PRESIDENT | 5.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| STUART OLTCHICK | |||||||||
| CHAIRMAN | 5.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| JAMES W WETZLER | |||||||||
| TREASURER | 2.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| GEORGE ASCH | |||||||||
| SECRETARY | 2.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| LYNN BERGER | |||||||||
| DIRECTOR | 1.0 | Yes (X) | $0 | $0 | $0 | ||||
| ANDREW R BROWNSTEIN | |||||||||
| DIRECTOR | 1.0 | Yes (X) | $0 | $0 | $0 | ||||
| ALEX GABAY | |||||||||
| DIRECTOR | 1.0 | Yes (X) | $0 | $0 | $0 | ||||
| BENJAMIN IRA GERTZ | |||||||||
| DIRECTOR | 1.0 | Yes (X) | $0 | $0 | $0 | ||||
| H DAVID GOODMAN MD | |||||||||
| DIRECTOR | 1.0 | Yes (X) | $0 | $0 | $0 | ||||
| BARRY M GOSIN | |||||||||
| DIRECTOR | 1.0 | Yes (X) | $0 | $0 | $0 | ||||
| ALLEN GREENBERG | |||||||||
| DIRECTOR | 1.0 | Yes (X) | $0 | $0 | $0 | ||||
| RICHARD D ISSERMAN | |||||||||
| DIRECTOR | 2.0 | Yes (X) | $0 | $0 | $0 | ||||
| BRIAN A KANE | |||||||||
| DIRECTOR | 1.0 | Yes (X) | $0 | $0 | $0 | ||||
| DEBORAH S LARKIN | |||||||||
| DIRECTOR UNTIL JULY 29, 2016 | 1.0 | Yes (X) | $0 | $0 | $0 | ||||
| ROBERT O LEHRMAN | |||||||||
| DIRECTOR | 1.0 | Yes (X) | $0 | $0 | $0 | ||||
| M JOSEPH LEVIN | |||||||||
| DIRECTOR | 1.0 | Yes (X) | $0 | $0 | $0 | ||||
| HOWARD M LIEBMAN | |||||||||
| DIRECTOR | 2.0 | Yes (X) | $0 | $0 | $0 | ||||
| NANCY LOCKER | |||||||||
| DIRECTOR | 1.0 | Yes (X) | $0 | $0 | $0 | ||||
| MICHAEL S PRESTON | |||||||||
| DIRECTOR | 2.0 | Yes (X) | $0 | $0 | $0 | ||||
| PATRICIA B SILVERSTEIN | |||||||||
| DIRECTOR | 2.0 | Yes (X) | $0 | $0 | $0 | ||||
| JOSEPH STEIN JR | |||||||||
| DIRECTOR | 2.0 | Yes (X) | $0 | $0 | $0 | ||||
| BURTON M STRAUSS JR | |||||||||
| DIRECTOR | 2.0 | Yes (X) | $0 | $0 | $0 | ||||
| TARA WALPERT LEVY | |||||||||
| DIRECTOR | 1.0 | Yes (X) | $0 | $0 | $0 | ||||
| DAVID E WOLKOFF | |||||||||
| DIRECTOR | 1.0 | Yes (X) | $0 | $0 | $0 | ||||
| THOMAS A BLUMBERG | |||||||||
| DIRECTOR | 2.0 | Yes (X) | $0 | $0 | $0 | ||||
| MARTIN I BRESLER | |||||||||
| DIRECTOR | 2.0 | Yes (X) | $0 | $0 | $0 | ||||
| EDWARD A BRILL | |||||||||
| DIRECTOR | 1.0 | Yes (X) | $0 | $0 | $0 | ||||
| JUDITH PINCUS | |||||||||
| CHIEF WIND-DOWN OFFICER-ADMIN | 35.0 | Yes (X) | $268,915 | $0 | $1,553 | ||||
| MICHAEL H KIRSHNER | |||||||||
| CONTROLLER / VICE PRESIDENT | 35.0 | $233,451 | $0 | $34,161 | Yes (X) | ||||
| BRADLEY E CHASE | |||||||||
| Administrative Manager | 35.0 | $129,944 | $0 | $17,116 | Yes (X) | ||||
| Kathy Moy | |||||||||
| Hardware/Software Senior Specialist | 35.0 | $143,576 | $0 | $27,130 | Yes (X) | 0.0 | |||
| Andrew Slutsky | |||||||||
| Director, Sr./HR | 35.0 | $114,174 | $0 | $26,574 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $890,060 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $106,534 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (true) | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line2ContractorAddress/USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|
| GARFUNKEL WILD PC | ||||||
| 111 Great Neck Rd | Great Neck | NY | 11021 | BANKRUPTCY PROF. FEES | $1,003,179 | |
| CROWE HORWATH LLP | ||||||
| 488 Madison Ave | New York | NY | 10022 | BANKRUPTCY PROF. FEES | $855,182 | 1200 |
| PACHULSKI STANG ZIEHL & JONES | ||||||
| 919 N Market St | Wilmington | DE | 19801 | BANKRUPTCY PROF. FEES | $548,357 | 1700 |
| SEYFARTH SHAW LLP | ||||||
| 620 Eighth Avenue | New York | NY | 10018 | BANKRUPTCY PROF. FEES | $361,604 | |
| ALVEREZ & MARSAL | ||||||
| 600 Madison Avenue 8th Floor | New York | NY | 10022 | BANKRUPTCY PROF. FEES | $229,259 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $31,813 | AllOtherContributionsAmt |
| Total Contributions | $31,813 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM SERVICE REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $27,418 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $27,418 | RelatedOrExemptFuncIncomeAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $27,418 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,089 | TotalRevenueColumnAmt |
| Exclusion | $15,089 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,911,319 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,299,208 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $612,111 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $612,111 | TotalRevenueColumnAmt |
| Exclusion | $612,111 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $13,926,513 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $6,880,345 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $7,046,168 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,046,168 | TotalRevenueColumnAmt |
| Exclusion | $7,046,168 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Medical Record Fees & Other | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $3,593 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,593 | RelatedOrExemptFuncIncomeAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,593 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,736,192 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,011 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $7,673,368 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $493,384 | TotalAmt |
| Program Services | $419,376 | ProgramServicesAmt |
| Management And General | $74,008 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,589,447 | TotalAmt |
| Program Services | $1,351,030 | ProgramServicesAmt |
| Management And General | $238,417 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,706 | TotalAmt |
| Program Services | $150,299 | ProgramServicesAmt |
| Management And General | $1,407 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $321,973 | TotalAmt |
| Program Services | $273,677 | ProgramServicesAmt |
| Management And General | $48,296 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,057,381 | TotalAmt |
| Management And General | $2,057,381 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $818,449 | TotalAmt |
| Management And General | $818,449 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $372,484 | TotalAmt |
| Program Services | $224,838 | ProgramServicesAmt |
| Management And General | $147,646 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,126 | TotalAmt |
| Program Services | $2,126 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,891 | TotalAmt |
| Program Services | $1,891 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $828,193 | TotalAmt |
| Program Services | $828,193 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $274,676 | TotalAmt |
| Program Services | $274,676 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,288,125 | TotalAmt |
| Program Services | $1,288,125 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $329,070 | TotalAmt |
| Program Services | $329,070 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Record Storage & Retrieval | $100,825 | $100,825 |
| Records Custodian | $109,182 | $109,182 |
| Bad Debt Expense | $3,047,854 | $3,047,854 |
| Trustee Fees | $20,875 | $20,875 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,321 | TotalAmt |
| Program Services | $32,321 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,839,962 | TotalAmt |
| Program Services | $8,454,358 | ProgramServicesAmt |
| Management And General | $3,385,604 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,387,442 | BOYAmt |
| EOY | $22,849,544 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,319,436 | BOYAmt |
| EOY | $4,507,602 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,468,488 | BOYAmt |
| EOY | $4,649,418 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $34,514,500 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $25,754,104 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,928,866 | BOYAmt |
| EOY | $8,760,396 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,840,631 | BOYAmt |
| EOY | $1,839,073 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,170 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,240,861 | BOYAmt |
| EOY | $2,408,233 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,203,894 | BOYAmt |
| EOY | $45,014,266 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,060,600 | BOYAmt |
| EOY | $29,283,209 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,704,486 | BOYAmt |
| EOY | $13,464,486 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,934,780 | BOYAmt |
| EOY | $6,776,574 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,722,627 | BOYAmt |
| EOY | $20,830,536 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,422,493 | BOYAmt |
| EOY | $70,354,805 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$30,759,816 | BOYAmt |
| EOY | -$34,884,784 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,572,781 | BOYAmt |
| EOY | $7,575,809 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,968,436 | BOYAmt |
| EOY | $1,968,436 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$21,218,599 | BOYAmt |
| EOY | -$25,340,539 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,203,894 | BOYAmt |
| EOY | $45,014,266 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$4,103,770 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$18,170 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
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 | $106,837,451 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $102,733,184 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $63,290,253 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $114,244 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,813 | CurrentTaxYearAmt |
| Total | $273,006,945 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $106,837,451 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $102,733,184 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $63,290,253 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $114,244 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,813 | CurrentTaxYearAmt |
| Total | $273,006,945 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $273,006,945 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,491,260 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,193,717 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $240,401 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,504,468 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,926,408 | CurrentTaxYearAmt |
| Total | $8,356,254 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $27,050 | CurrentTaxYearMinus4YearsAmt |
| Total | $27,050 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $838,680 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,027,768 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $53,125 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,593 | CurrentTaxYearAmt |
| Total | $2,923,166 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $284,313,415 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $353,054,706 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.9602 | PublicSupportCY170Pct |
| Public Support PY170 | 0.9710 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part II, Line 10 Other Income | FormAndLineReferenceDesc |
| Explanation | DESCRIPTION - INSURANCE PROCEEDS - HURRICANE SANDY, COLUMN A - 838680.0, COLUMN B - 2027768.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 2866448.0; DESCRIPTION - OTHER INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 53125.0, COLUMN E - 3593.0, COLUMN F - 56718.0; | ExplanationTxt |
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 D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,094,583 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $2,094,583 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,094,583 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $2,094,583 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,094,583 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $2,094,583 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,968,436 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $263,938 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $137,791 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $2,094,583 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,685,936 | BeginningYearBalanceAmt |
| Contributions | $282,500 | ContributionsAmt |
| Investment Earnings Or Losses | $25,640 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $25,640 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $1,968,436 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.0 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.94 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.06 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,512,103 | OtherCostOrOtherBasisAmt |
| Book Value | $1,512,103 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $31,078,989 | OtherCostOrOtherBasisAmt |
| Depreciation | $24,314,888 | DepreciationAmt |
| Book Value | $6,764,101 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $265,152 | OtherCostOrOtherBasisAmt |
| Depreciation | $248,024 | DepreciationAmt |
| Book Value | $17,128 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,658,256 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,191,192 | DepreciationAmt |
| Book Value | $467,064 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $8,760,396 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER ASSETS | Desc |
| Book Value | $2,408,233 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,408,233 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCRUED SALARIES AND VACATION PAYABLE | $4,026,462 |
| ALLOWANCE FOR THIRD PARTY ADJUSTMENTS | |
| CONSTRUCTION ADVANCES | $2,509,909 |
| CONTRACT ADVANCES | $12,199,321 |
| LIABILITY FOR DEFERRED COMPENSATION | $2,094,844 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $20,830,536 | TotalLiabilityAmt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part VI Fixed Assets | WITH RESPECT TO FEGS' ASSET BALANCE SHEET ACCOUNTS, CASH AND INVESTMENT ASSET ACCOUNT BALANCES ARE REFLECTED AT FAIR MARKET VALUE, ACCOUNTS RECEIVABLE IS REFLECTED AT ESTIMATED NET REALIZABLE VALUE AND THE OTHER BALANCE SHEET ASSET ACCOUNT BALANCES SUCH AS LAND, BUILDINGS, LEASEHOLD IMPROVEMENTS AND EQUIPMENT, AT HISTORICAL COST. WITH RESPECT TO ACCOUNTS RECEIVABLE, THE DEBTOR HAS REVIEWED THIS ACCOUNT AND HAS WRITTEN-OFF RECEIVABLES THAT THE DEBTOR BELIEVES WILL NOT BE COLLECTED. WITH RESPECT TO LAND, BUILDINGS, LEASEHOLD IMPROVEMENTS AND EQUIPMENT, THE DEBTOR HAS ADJUSTED ITS BALANCE SHEET ACCOUNTS TO REFLECT THE DISPOSITION OF THOSE ASSETS BY THE DEBTOR WHICH OCCURRED DURING THE CURRENT TAX YEAR. AS PREVIOUSLY STATED, THE DEBTOR TRANSFERRED ITS EXEMPT PURPOSE PROGRAMS TO OTHER EXEMPT CHARITABLE ORGANIZATIONS ON OR PRIOR TO MAY 31, 2015. THE DEBTOR IS IN THE PROCESS OF SELLING AND TRANSFERRING ITS REMAINING REAL ESTATE INTERESTS (BUILDINGS AND LEASEHOLD INTERESTS) TO THOSE EXEMPT PURPOSE ORGANIZATIONS, OR SUCH OTHER ENTITIES, AS MAY BE APPROVED BY COURT ORDER. ON OCTOBER 6, 2017, FEGS FILED WITH THE COURT ITS DISCLOSURE STATEMENT AND PLAN OF LIQUIDATION (COLLECTIVELY, THE "PLAN"). THE PLAN PROVIDES A MEANS BY WHICH THE REMAINING ASSETS OF THE DEBTOR'S REAL ESTATE PORTFOLIO AND OTHER REMAINING ASSETS WILL BE LIQUIDATED. THE DISCLOSURE STATEMENT PROVIDES A DETAILED DESCRIPTION OF THE AMOUNTS EXPECTED TO BE REALIZED BY FEGS FROM THE SALE OF ITS REMAINING ASSETS, INCLUDING ITS REAL ESTATE. THE PLAN FURTHER PROVIDES THAT THE PROCEEDS OF SUCH LIQUIDATION, TOGETHER WITH THE PROCEEDS OF THE PRIOR SALES OF THE DEBTOR'S ASSETS, WILL BE DISTRIBUTED UNDER CHAPTER 11 OF THE BANKRUPTCY CODE, AND SETS FORTH THE TREATMENT OF ALL CLAIMS AGAINST THE DEBTOR. THE PLAN PROPOSES THE PRIVATE SALE OF SUBSTANTIALLY ALL OF THE REMAINING REAL ESTATE ASSETS - COMPRISED LARGELY OF GROUP HOMES, COOPERATIVE APARTMENTS AND COMMUNITY RESIDENCE FACILITIES WHICH CONTINUE TO HOUSE MANY OF ITS FORMER CLIENTS, WHO RECEIVED TREATMENT AND CARE FROM FEGS (THE "PROGRAM PROPERTIES"), TO THE NOT-FOR-PROFIT EXEMPT ORGANIZATIONS WHO TOOK OVER FEGS' PROGRAMS AND CONTINUE TO PROVIDE SERVICES TO FEGS' FORMER RESIDENTIAL CLIENTS (THE "PROVIDERS"). THE PLAN ALSO PROVIDES FOR THE PRIVATE SALE OF FEGS' MEMBERSHIP AND SPONSORSHIP INTERESTS IN FOUR HOUSING CORPORATIONS WHOSE PROPERTIES HOUSE PHYSICALLY AND DEVELOPMENTALLY DISABLED CLIENTS (THE "HOUSING CORPORATION INTERESTS"). THESE PRIVATE SALES WILL SERVE TO CONTINUE THE CHARITABLE MISSION OF FEGS AND TO ENSURE THE CONTINUED RESIDENCE AND CARE OF ITS FORMER CLIENTS. FEGS THRICE SUBSEQUENTLY AMENDED THE DISCLOSURE STATEMENT AND PLAN WITH SUCH AMENDED DISCLOSURE STATEMENTS AND PLANS BEING FILED WITH THE COURT ON NOVEMBER 14, 2017, NOVEMBER 29, 2017, AND DECEMBER 19, 2017, RESPECTIVELY. PURSUANT TO AN ORDER ENTERED DECEMBER 19, 2017, THE COURT APPROVED THE DEBTOR'S THIRD AMENDED DISCLOSURE STATEMENT. PURSUANT TO AN ORDER ENTERED FEBRUARY 6, 2018, THE COURT CONFIRMED THE DEBTOR'S THIRD AMENDED PLAN OF LIQUIDATION AND AUTHORIZED THE PLAN'S IMPLEMENTATION. SPECIFICALLY, THE COURT AUTHORIZED THE DEBTOR AND/OR THE PLAN ADMINISTRATOR, AS APPLICABLE, TO TAKE ANY AND ALL ACTIONS NECESSARY TO (1) CONSUMMATE THE PRIVATE SALE OF THE DEBTOR'S PROGRAM PROPERTIES TO THE PROVIDERS AND (2) CONSUMMATE THE PRIVATE SALE OF THE HOUSING CORPORATION INTERESTS. THE CONFIRMATION ORDER ALSO CONFIRMED THE APPOINTMENT OF JUDITH PINCUS AS THE PLAN ADMINISTRATOR AND AUTHORIZED MS. PINCUS TO IMPLEMENT THE PLAN IN A MANNER CONSISTENT WITH THE TERMS AND CONDITIONS AS SET FORTH IN THE PLAN AND CONFIRMATION ORDER. THE TAXPAYER'S CHAPTER 11 CASE NUMBER IS 15-71074 (REG). FEGS' DISCLOSURE STATEMENT, PLAN AND THE CONFIRMATION ORDER ARE AVAILABLE FOR REVIEW AT HTTPS://ECF.NYEB.USCOURTS.GOV. |
| Schedule D, Part X Other Liabilities | LIABILITY BALANCE SHEET ACCOUNT BALANCES ARE REFLECTED AT AMOUNTS STATED BY FEGS AT HISTORICAL COST. THAT SAID, THE AMOUNTS REFLECTED BY FEGS IN ITS LIABILITY ACCOUNTS FOR ACCOUNTS PAYABLE, BONDS AND NOTES PAYABLE AND OTHER LIABILITIES MAY BE UNDERSTATED. IN ADDITION, THE DEBTOR HAS INCURRED AND WILL CONTINUE TO INCUR ADDITIONAL LIABILITIES AS A RESULT OF THE FILING OF THE BANKRUPTCY PETITION AND IN THE WIND-DOWN OF ITS BUSINESS. IN ADDITION, CERTAIN LIABILITIES REFLECTED IN FEGS' BALANCE SHEET WILL BE SUBJECT TO ADJUSTMENT THROUGH THE BANKRUPTCY PROCESS. ON OCTOBER 6, 2017, FEGS FILED WITH THE COURT ITS DISCLOSURE STATEMENT AND PLAN OF LIQUIDATION (COLLECTIVELY, THE "PLAN"). THE PLAN PROVIDES A MEANS BY WHICH THE REMAINING ASSETS OF THE DEBTOR'S REAL ESTATE PORTFOLIO AND OTHER REMAINING ASSETS WILL BE LIQUIDATED. THE PLAN FURTHER PROVIDES THAT THE PROCEEDS OF SUCH LIQUIDATION, TOGETHER WITH THE PROCEEDS OF THE PRIOR SALES OF THE DEBTOR'S ASSETS, WILL BE DISTRIBUTED UNDER CHAPTER 11 OF THE BANKRUPTCY CODE, AND SETS FORTH THE TREATMENT OF ALL CLAIMS AGAINST THE DEBTOR. THE DISCLOSURE STATEMENT CONTAINS AN ANALYSIS OF THE CLAIMS ASSERTED AGAINST THE DEBTOR AND IS A MORE ACCURATE ESTIMATE OF THE DEBTOR'S LIABILITIES THAN IS PRESENTED IN THE DEBTOR'S FINANCIAL STATEMENTS. FEGS THRICE SUBSEQUENTLY AMENDED THE DISCLOSURE STATEMENT AND PLAN WITH SUCH AMENDED DISCLOSURE STATEMENTS AND PLANS BEING FILED WITH THE COURT ON NOVEMBER 14, 2017, NOVEMBER 29, 2017, AND DECEMBER 19, 2017, RESPECTIVELY. PURSUANT TO AN ORDER ENTERED DECEMBER 19, 2017, THE COURT APPROVED THE DEBTOR'S THIRD AMENDED DISCLOSURE STATEMENT. PURSUANT TO AN ORDER ENTERED FEBRUARY 6, 2018, THE COURT CONFIRMED THE DEBTOR'S THIRD AMENDED PLAN OF LIQUIDATION AND AUTHORIZED THE PLAN'S IMPLEMENTATION. SPECIFICALLY, THE COURT AUTHORIZED THE DEBTOR AND/OR THE PLAN ADMINISTRATOR, AS APPLICABLE, TO TAKE ANY AND ALL ACTIONS NECESSARY TO (1) CONSUMMATE THE PRIVATE SALE OF THE DEBTOR'S PROGRAM PROPERTIES TO THE PROVIDERS AND (2) CONSUMMATE THE PRIVATE SALE OF THE HOUSING CORPORATION INTERESTS. THE CONFIRMATION ORDER ALSO CONFIRMED THE APPOINTMENT OF JUDITH PINCUS AS THE PLAN ADMINISTRATOR AND AUTHORIZED MS. PINCUS TO IMPLEMENT THE PLAN IN A MANNER CONSISTENT WITH THE TERMS AND CONDITIONS AS SET FORTH IN THE PLAN AND CONFIRMATION ORDER. THE TAXPAYER'S CHAPTER 11 CASE NUMBER IS 15-71074 (REG). FEGS' DISCLOSURE STATEMENT, PLAN AND THE CONFIRMATION ORDER ARE AVAILABLE FOR REVIEW AT HTTPS://ECF.NYEB.USCOURTS.GOV. |
| Schedule D, Part V, Line 4 Intended uses of endowment funds | THE OBJECTIVE OF THE ENDOWMENT FUNDS IS TO GENERATE INCOME TO BE USED BY FEDERATION EMPLOYMENT AND GUIDANCE SERVICE, INC. ("FEGS," THE "DEBTOR," OR THE "TAXPAYER") FOR CERTAIN SPECIFIC CHARITABLE PROGRAMS WHILE MAINTAINING THE ENDOWMENT FUND PRINCIPAL. AT THE TIME WHEN THE ENDOWMENT FUNDS WERE FIRST ESTABLISHED, IT WAS CONTEMPLATED THAT THE PRINCIPAL AMOUNT OF THE FUNDS (THE "FUNDS") WOULD BE HELD IN PERPETUITY. IN FURTHERANCE OF THE DEBTOR'S WIND-DOWN, IT IS THE INTENT OF FEGS, SUBJECT TO THE TERMS AND CONDITIONS UNDER WHICH THE ENDOWMENT FUND WAS ESTABLISHED AND PURSUANT TO COURT ORDER, TO EITHER DISTRIBUTE THE FUNDS TO FEGS OR TRANSFER THE FUNDS TO OTHER CHARITABLE ORGANIZATIONS THAT HAVE A SIMILAR CHARITABLE MISSION. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| 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 | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (true) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JUDITH PINCUS | ||||||||||||||
| CHIEF WIND-DOWN OFFICER-ADMIN | $250,228 | $0 | $17,500 | $0 | $1,187 | $0 | $1,345 | $0 | $208 | $0 | $270,468 | $0 | $0 | $0 |
| MICHAEL H KIRSHNER | ||||||||||||||
| CONTROLLER / VICE PRESIDENT | $214,463 | $0 | $17,938 | $0 | $1,050 | $0 | $7,848 | $0 | $26,313 | $0 | $267,612 | $0 | $0 | $0 |
| Kathy Moy | ||||||||||||||
| Hardware/Software Senior Specialist | $143,576 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $27,130 | $0 | $170,706 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part II, Column (C) Retirement and Other Deferred Compensation | Does not reflect cash payment but annual increase in the actuarial value of participant's pension plan. |
| Schedule J, Part II, Column (D) Nontaxable benefits | Amounts represent Taxpayer's premium contributions to employee group medical and dental plan. |
| Schedule J, Part I, Line 7 Non-fixed payments | The Controller received a key employee retention payment. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| DORMITORY AUTHORITY OF THE STATE OF NEW YORK | ||||||||
| A | 146000293 | 649905T55 | 2010-06-30 | $786,587 | ACQUISITION, CONSTRUCTION & EQUIPPING OF FACILITY | false | false | Yes (true) |
| NEW YORK CITY INDUSTRIAL DEVELOPMENT AGENCY | ||||||||
| B | 132906040 | 649438GK8 | 2008-01-30 | $2,820,000 | ACQUISITION, CONSTRUCTION & EQUIPPING OF FACILITY | false | false | Yes (true) |
| SUFFOLK COUNTY INDUSTRIAL DEVELOPMENT AGENCY | ||||||||
| C | 112584714 | 864768SE7 | 2008-01-30 | $1,610,000 | ACQUISITION, CONSTRUCTION & EQUIPPING OF FACILITY | false | false | Yes (true) |
| DORMITORY AUTHORITY OF THE STATE OF NEW YORK | ||||||||
| D | 146000293 | 649906TX2 | 2012-03-29 | $1,848,795 | ACQUISITION, CONSTRUCTION & EQUIPPING OF FACILITY | false | false | Yes (true) |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | $330,000 | $786,587 | $29,537 | $15,732 | $666,321 | 2010 | false | false | Yes (true) | Yes (true) |
| B | $1,215,000 | $2,820,000 | $212,054 | $56,400 | $2,551,546 | 2007 | false | false | Yes (true) | Yes (true) |
| C | $940,000 | $1,610,000 | $121,066 | $32,200 | $1,456,734 | 2007 | false | false | Yes (true) | Yes (true) |
| D | $625,000 | $1,848,795 | $113,971 | $36,976 | $1,697,848 | 2012 | false | false | Yes (true) | Yes (true) |
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 | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|
| A | false | false | false | false | 0.0 | false | false | false |
| B | false | false | false | false | 0.0 | false | false | false |
| C | false | false | false | false | 0.0 | false | false | false |
| D | false | false | false | false | 0.0 | false | false | false |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | 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 | false | Yes (true) | false | false | false | false | false |
| B | false | Yes (true) | false | false | false | false | false |
| C | false | Yes (true) | false | false | false | false | false |
| D | false | Yes (true) | false | false | false | false | false |
Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | false |
| B | false |
| C | false |
| D | false |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule K, Part II, Line 4 | Federation Employment and Guidance Service, Inc.'s ("FEGS" or the "Debtor") mission has been to serve New York City and Long Island residents with developmental disabilities as a 501(c)(3) voluntary provider. The Debtor's tax-exempt financed facilities are used solely as residential homes for individuals with developmental disabilities. FEGS' MISSION HAS BEEN TO SERVE NEW YORK CITY AND LONG ISLAND RESIDENTS WITH DEVELOPMENTAL DISABILITIES AS A 501(C)(3) VOLUNTARY PROVIDER. THE DEBTOR'S TAX-EXEMPT FINANCED FACILITIES ARE USED SOLELY AS RESIDENTIAL HOMES FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. |
| Schedule K, Part IV, Line 2c Part I BONDS B & C | ARBITRAGE REBATE REPORT WAS COMPLETED 4/25/2013 WITH RESULTS THAT NO REBATE WAS DUE. FEGS HAS CONTRACTED TO HAVE ARBITRAGE REBATE REPORTS COMPLETED AS REQUIRED BY SECTION 148 THROUGH IAC AND MCM FOR IDA SERIES 2008 A&B. |
| Schedule K, Part IV, Line 2c Part I BOND A | Arbitrage Rebate REPORT COMPLETED BY DASNY, DATE UNAVAILABLE, NO REBATE DUE. |
| Schedule K, Part VI SUPPLEMENTAL INFORMATION | ON MARCH 18, 2015 (THE "PETITION DATE"), FEGS FILED A VOLUNTARY PETITION FOR RELIEF UNDER CHAPTER 11 OF THE BANKRUPTCY CODE IN THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF NEW YORK (THE "COURT"). SINCE THE PETITION DATE, FEGS HAS CONTINUED TO OPERATE ITS BUSINESS AND MANAGE ITS AFFAIRS AS A DEBTOR-IN-POSSESSION. PRIOR TO THE PETITION DATE, FEGS ANNOUNCED THAT IT PLANNED TO TRANSFER ITS CHARITABLE PURPOSE PROGRAMS TO OTHER NOT-FOR-PROFIT SERVICE PROVIDERS. BY MAY 31, 2015, FEGS HAD SUCCESSFULLY TRANSFERRED ITS CHARITABLE PURPOSE PROGRAMS TO OTHER EXEMPT NOT-FOR-PROFIT ORGANIZATIONS. PURSUANT TO COURT ORDER, FEGS SUBSEQUENTLY LEASED ITS REAL ESTATE TO THE ACQUIRING SERVICE PROVIDERS UNTIL A SALE OF ITS REAL ESTATE COULD BE COMPLETED AND APPROVED BY THE COURT. ON OCTOBER 6, 2017, FEGS FILED WITH THE COURT ITS DISCLOSURE STATEMENT AND PLAN OF LIQUIDATION (COLLECTIVELY, THE "PLAN"). THE PLAN PROVIDES A MEANS BY WHICH THE REMAINING ASSETS OF THE DEBTOR'S REAL ESTATE PORTFOLIO AND OTHER REMAINING ASSETS WILL BE LIQUIDATED. THE DISCLOSURE STATEMENT PROVIDES A DETAILED DESCRIPTION OF THE AMOUNTS EXPECTED TO BE REALIZED BY FEGS FROM THE SALE OF ITS REMAINING ASSETS, INCLUDING ITS REAL ESTATE. THE PLAN FURTHER PROVIDES THAT THE PROCEEDS OF SUCH LIQUIDATION, TOGETHER WITH THE PROCEEDS OF THE PRIOR SALES OF THE DEBTOR'S ASSETS, WILL BE DISTRIBUTED UNDER CHAPTER 11 OF THE BANKRUPTCY CODE, AND SETS FORTH THE TREATMENT OF ALL CLAIMS AGAINST THE DEBTOR. THE PLAN PROPOSES THE PRIVATE SALE OF SUBSTANTIALLY ALL OF THE REMAINING REAL ESTATE ASSETS - COMPRISED LARGELY OF GROUP HOMES, COOPERATIVE APARTMENTS AND COMMUNITY RESIDENCE FACILITIES WHICH CONTINUE TO HOUSE MANY OF ITS FORMER CLIENTS, WHO RECEIVED TREATMENT AND CARE FROM FEGS (THE "PROGRAM PROPERTIES"), TO THE NOT-FOR-PROFIT EXEMPT ORGANIZATIONS WHO TOOK OVER FEGS' PROGRAMS AND CONTINUE TO PROVIDE SERVICES TO FEGS' FORMER RESIDENTIAL CLIENTS (THE "PROVIDERS"). THE PLAN ALSO PROVIDES FOR THE PRIVATE SALE OF FEGS' MEMBERSHIP AND SPONSORSHIP INTERESTS IN FOUR HOUSING CORPORATIONS WHOSE PROPERTIES HOUSE PHYSICALLY AND DEVELOPMENTALLY DISABLED CLIENTS (THE "HOUSING CORPORATION INTERESTS"). THESE PRIVATE SALES WILL SERVE TO CONTINUE THE CHARITABLE MISSION OF FEGS AND TO ENSURE THE CONTINUED RESIDENCE AND CARE OF ITS FORMER CLIENTS. FEGS THRICE SUBSEQUENTLY AMENDED THE DISCLOSURE STATEMENT AND PLAN WITH SUCH AMENDED DISCLOSURE STATEMENTS AND PLANS BEING FILED WITH THE COURT ON NOVEMBER 14, 2017, NOVEMBER 29, 2017, AND DECEMBER 19, 2017, RESPECTIVELY. PURSUANT TO AN ORDER ENTERED DECEMBER 19, 2017, THE COURT APPROVED THE DEBTOR'S THIRD AMENDED DISCLOSURE STATEMENT. PURSUANT TO AN ORDER ENTERED FEBRUARY 6, 2018, THE COURT CONFIRMED THE DEBTOR'S THIRD AMENDED PLAN OF LIQUIDATION AND AUTHORIZED THE PLAN'S IMPLEMENTATION. SPECIFICALLY, THE COURT AUTHORIZED THE DEBTOR AND/OR THE PLAN ADMINISTRATOR, AS APPLICABLE, TO TAKE ANY AND ALL ACTIONS NECESSARY TO (1) CONSUMMATE THE PRIVATE SALE OF THE DEBTOR'S PROGRAM PROPERTIES TO THE PROVIDERS AND (2) CONSUMMATE THE PRIVATE SALE OF THE HOUSING CORPORATION INTERESTS. THE CONFIRMATION ORDER ALSO CONFIRMED THE APPOINTMENT OF JUDITH PINCUS AS THE PLAN ADMINISTRATOR AND AUTHORIZED MS. PINCUS TO IMPLEMENT THE PLAN IN A MANNER CONSISTENT WITH THE TERMS AND CONDITIONS AS SET FORTH IN THE PLAN AND CONFIRMATION ORDER. THE TAXPAYER'S CHAPTER 11 CASE NUMBER IS 15-71074 (REG). FEGS' DISCLOSURE STATEMENT, PLAN AND THE CONFIRMATION ORDER ARE AVAILABLE FOR REVIEW AT HTTPS://ECF.NYEB.USCOURTS.GOV. |
| Schedule K, Part IV, Line 2c Part I Cont'd BONDS A&B | Arbitrage Rebate Report reports completed by DASNY, dates unavailable, no rebates due. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DORMITORY AUTHORITY OF THE STATE OF NEW YORK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 146000293 | BondIssuerEIN |
| CUSIP | 64983MEV6 | CUSIPNum |
| Bond Issued | 2007-04-24 | BondIssuedDt |
| Issue Price | $6,095,200 | IssuePriceAmt |
| Purpose | ACQUISITION, CONSTRUCTION & EQUIPPING OF FACILITY | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | Yes (true) | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $1,218,569 | RetiredAmt |
| Total Proceeds | $6,095,200 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $25,148 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $6,070,052 | CapitalExpendituresAmt |
| Substantial Completion | 2007 | SubstantialCompletionYr |
| Current Refunding | false | CurrentRefundingInd |
| Advance Refunding | false | AdvanceRefundingInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Total Private Business Use | 0.0 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | false | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| No Rebate Due | Yes (true) | NoRebateDueInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | false | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | false | ProceduresCorrectiveActionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 1 Organization's mission | THE DEBTOR CONTINUES TO OPERATE AS A DEBTOR-IN-POSSESSION. PRIOR TO THE PETITION DATE, FEGS PROVIDED A BROAD RANGE OF HEALTH AND SOCIAL SERVICES TO MORE THAN 120,000 INDIVIDUALS ANNUALLY IN THE AREAS OF HEALTH, DISABILITIES, HOUSING, HOME CARE, EMPLOYMENT/WORK FORCE, EDUCATION, YOUTH AND FAMILY SERVICES. AT ITS PEAK, FEGS OPERATED A NETWORK OF PROGRAMS AT OVER 350 LOCATIONS THROUGHOUT THE METROPOLITAN NEW YORK AND LONG ISLAND AREAS. SHORTLY PRIOR TO THE PETITION DATE, THE DEBTOR ANNOUNCED THAT IT PLANNED TO TRANSFER ITS CHARITABLE PURPOSE PROGRAMS TO OTHER SERVICE PROVIDERS. BY MAY 31, 2015, FEGS HAD SUCCESSFULLY TRANSFERRED ITS CHARITABLE PURPOSE PROGRAMS TO OTHER EXEMPT ORGANIZATIONS. IN ORDER TO PREVENT THE DISLOCATION OF ITS FORMER CLIENTS, FEGS SUBSEQUENTLY LEASED ITS FACILITIES, PURSUANT TO COURT ORDER, TO THE ACQUIRING SERVICE PROVIDERS UNTIL A SALE OR ASSIGNMENT OF ITS FACILITIES COULD BE COMPLETED AND APPROVED BY THE COURT. DURING THE CURRENT TAX YEAR, THE DEBTOR LEASED ITS FACILITIES TO THOSE CHARITABLE TAX EXEMPT ORGANIZATIONS THAT ACQUIRED THE DEBTOR'S PROGRAMS AND CONTINUED THE PROCESS OF WINDING-DOWN ITS OPERATIONS. |
| Form 990, Part III, Line 3 Significant changes in program services | ON MARCH 18, 2015 (THE "PETITION DATE"), FEDERATION EMPLOYMENT AND GUIDANCE SERVICE, INC. ("FEGS," THE "DEBTOR," OR THE "TAXPAYER") FILED A VOLUNTARY PETITION FOR RELIEF UNDER CHAPTER 11 OF THE BANKRUPTCY CODE IN THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF NEW YORK (THE "COURT"). SHORTLY PRIOR TO THE PETITION DATE, THE DEBTOR ANNOUNCED THAT IT PLANNED TO TRANSFER ITS CHARITABLE PURPOSE PROGRAMS TO OTHER SERVICE PROVIDERS. BY MAY 31, 2015, THE DEBTOR HAD SUCCESSFULLY TRANSFERRED ITS CHARITABLE PURPOSE PROGRAMS TO OTHER EXEMPT ORGANIZATIONS. PURSUANT TO COURT ORDER, THE DEBTOR IS SUBSEQUENTLY LEASING ITS FACILITIES TO THE ACQUIRING SERVICE PROVIDERS, WHO ALSO QUALIFY AS CHARITABLE EXEMPT ORGANIZATIONS, UNTIL A SALE OR ASSIGNMENT OF ITS FACILITIES IS COMPLETED. THE SALE OR ASSIGNMENT OF FEGS' FACILITIES IS SUBJECT TO COURT APPROVAL. DURING THE CURRENT TAX YEAR, THE DEBTOR LEASED ITS FACILITIES TO THOSE CHARITABLE TAX EXEMPT ORGANIZATIONS THAT ACQUIRED THE DEBTOR'S PROGRAMS AND CONTINUED THE PROCESS OF WINDING-DOWN ITS OPERATIONS. ON OCTOBER 6, 2017, FEGS FILED WITH THE COURT ITS DISCLOSURE STATEMENT AND PLAN OF LIQUIDATION (COLLECTIVELY, THE "PLAN"). THE PLAN PROVIDES A MEANS BY WHICH THE REMAINING ASSETS OF THE DEBTOR'S REAL ESTATE PORTFOLIO AND OTHER REMAINING ASSETS WILL BE LIQUIDATED. THE DISCLOSURE STATEMENT PROVIDES A DETAILED DESCRIPTION OF THE AMOUNTS EXPECTED TO BE REALIZED BY FEGS FROM THE SALE OF ITS REMAINING ASSETS, INCLUDING ITS REAL ESTATE. THE PLAN FURTHER PROVIDES THAT THE PROCEEDS OF SUCH LIQUIDATION, TOGETHER WITH THE PROCEEDS OF THE PRIOR SALES OF THE DEBTOR'S ASSETS, WILL BE DISTRIBUTED UNDER CHAPTER 11 OF THE BANKRUPTCY CODE, AND SETS FORTH THE TREATMENT OF ALL CLAIMS AGAINST THE DEBTOR. THE PLAN PROPOSES THE PRIVATE SALE OF SUBSTANTIALLY ALL OF THE REMAINING REAL ESTATE ASSETS - COMPRISED LARGELY OF GROUP HOMES, COOPERATIVE APARTMENTS AND COMMUNITY RESIDENCE FACILITIES WHICH CONTINUE TO HOUSE MANY OF ITS FORMER CLIENTS, WHO RECEIVED TREATMENT AND CARE FROM FEGS (THE "PROGRAM PROPERTIES"), TO THE NOT-FOR-PROFIT EXEMPT ORGANIZATIONS WHO TOOK OVER FEGS' PROGRAMS AND CONTINUE TO PROVIDE SERVICES TO FEGS' FORMER RESIDENTIAL CLIENTS (THE "PROVIDERS"). THE PLAN ALSO PROVIDES FOR THE PRIVATE SALE OF FEGS' MEMBERSHIP AND SPONSORSHIP INTERESTS IN FOUR HOUSING CORPORATIONS WHOSE PROPERTIES HOUSE PHYSICALLY AND DEVELOPMENTALLY DISABLED CLIENTS (THE "HOUSING CORPORATION INTERESTS"). THESE PRIVATE SALES WILL SERVE TO CONTINUE THE CHARITABLE MISSION OF FEGS AND TO ENSURE THE CONTINUED RESIDENCE AND CARE OF ITS FORMER CLIENTS. FEGS THRICE SUBSEQUENTLY AMENDED THE DISCLOSURE STATEMENT AND PLAN WITH SUCH AMENDED DISCLOSURE STATEMENTS AND PLANS BEING FILED WITH THE COURT ON NOVEMBER 14, 2017, NOVEMBER 29, 2017, AND DECEMBER 19, 2017, RESPECTIVELY. PURSUANT TO AN ORDER ENTERED DECEMBER 19, 2017, THE COURT APPROVED THE DEBTOR'S THIRD AMENDED DISCLOSURE STATEMENT. PURSUANT TO AN ORDER ENTERED FEBRUARY 6, 2018, THE COURT CONFIRMED THE DEBTOR'S THIRD AMENDED PLAN OF LIQUIDATION AND AUTHORIZED THE PLAN'S IMPLEMENTATION. SPECIFICALLY, THE COURT AUTHORIZED THE DEBTOR AND/OR THE PLAN ADMINISTRATOR, AS APPLICABLE, TO TAKE ANY AND ALL ACTIONS NECESSARY TO (1) CONSUMMATE THE PRIVATE SALE OF THE DEBTOR'S PROGRAM PROPERTIES TO THE PROVIDERS AND (2) CONSUMMATE THE PRIVATE SALE OF THE HOUSING CORPORATION INTERESTS. THE CONFIRMATION ORDER ALSO CONFIRMED THE APPOINTMENT OF JUDITH PINCUS AS THE PLAN ADMINISTRATOR AND AUTHORIZED MS. PINCUS TO IMPLEMENT THE PLAN IN A MANNER CONSISTENT WITH THE TERMS AND CONDITIONS AS SET FORTH IN THE PLAN AND CONFIRMATION ORDER. THE TAXPAYER'S CHAPTER 11 CASE NUMBER IS 15-71074 (REG). FEGS' DISCLOSURE STATEMENT, PLAN AND THE CONFIRMATION ORDER ARE AVAILABLE FOR REVIEW AT HTTPS://ECF.NYEB.USCOURTS.GOV. |
| Form 990, Part IV, Line 31 Liquidate, Terminate, Dissolve or Cease Operations | ON MARCH 18, 2015 (THE "PETITION DATE"), FEDERATION EMPLOYMENT AND GUIDANCE SERVICE, INC. ("FEGS," THE "DEBTOR," OR THE "TAXPAYER") FILED A VOLUNTARY PETITION FOR RELIEF UNDER CHAPTER 11 OF THE BANKRUPTCY CODE IN THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF NEW YORK (THE "COURT"). THE DEBTOR CONTINUES TO OPERATE ITS BUSINESS AND MANAGE ITS AFFAIRS AS A DEBTOR-IN-POSSESSION. SHORTLY PRIOR TO THE PETITION DATE, THE DEBTOR STARTED TRANSFERRING ITS PROGRAMS TO OTHER SERVICE PROVIDERS. BY MAY 31, 2015, THE DEBTOR HAD SUCCESSFULLY TRANSFERRED ITS CHARITABLE PURPOSE PROGRAMS TO OTHER EXEMPT ORGANIZATIONS. PURSUANT TO COURT ORDER, THE DEBTOR IS SUBSEQUENTLY LEASING ITS FACILITIES TO THE ACQUIRING SERVICE PROVIDERS UNTIL A SALE OR ASSIGNMENT OF ITS FACILITIES CAN BE COMPLETED AND APPROVED BY THE COURT. DURING THE RETURN TAX YEAR, THE DEBTOR LEASED ITS FACILITIES TO THOSE CHARITABLE TAX EXEMPT ORGANIZATIONS THAT ACQUIRED THE DEBTOR'S PROGRAMS AND CONTINUED THE PROCESS OF WINDING-DOWN ITS OPERATIONS. THE DEBTOR DID NOT LIQUIDATE, DISSOLVE OR CEASE OPERATIONS DURING THE RETURN TAX YEAR. ON OCTOBER 6, 2017, FEGS FILED WITH THE COURT ITS DISCLOSURE STATEMENT AND PLAN OF LIQUIDATION (COLLECTIVELY, THE "PLAN"). THE PLAN PROVIDES A MEANS BY WHICH THE REMAINING ASSETS OF THE DEBTOR'S REAL ESTATE PORTFOLIO AND OTHER REMAINING ASSETS WILL BE LIQUIDATED. THE DISCLOSURE STATEMENT PROVIDES A DETAILED DESCRIPTION OF THE AMOUNTS EXPECTED TO BE REALIZED BY FEGS FROM THE SALE OF ITS REMAINING ASSETS, INCLUDING ITS REAL ESTATE. THE PLAN FURTHER PROVIDES THAT THE PROCEEDS OF SUCH LIQUIDATION, TOGETHER WITH THE PROCEEDS OF THE PRIOR SALES OF THE DEBTOR'S ASSETS, WILL BE DISTRIBUTED UNDER CHAPTER 11 OF THE BANKRUPTCY CODE, AND SETS FORTH THE TREATMENT OF ALL CLAIMS AGAINST THE DEBTOR. THE PLAN PROPOSES THE PRIVATE SALE OF SUBSTANTIALLY ALL OF THE REMAINING REAL ESTATE ASSETS - COMPRISED LARGELY OF GROUP HOMES, COOPERATIVE APARTMENTS AND COMMUNITY RESIDENCE FACILITIES WHICH CONTINUE TO HOUSE MANY OF ITS FORMER CLIENTS, WHO RECEIVED TREATMENT AND CARE FROM FEGS (THE "PROGRAM PROPERTIES"), TO THE NOT-FOR-PROFIT EXEMPT ORGANIZATIONS WHO TOOK OVER FEGS' PROGRAMS AND CONTINUE TO PROVIDE SERVICES TO FEGS' FORMER RESIDENTIAL CLIENTS (THE "PROVIDERS"). THE PLAN ALSO PROVIDES FOR THE PRIVATE SALE OF FEGS' MEMBERSHIP AND SPONSORSHIP INTERESTS IN FOUR HOUSING CORPORATIONS WHOSE PROPERTIES HOUSE PHYSICALLY AND DEVELOPMENTALLY DISABLED CLIENTS (THE "HOUSING CORPORATION INTERESTS"). THESE PRIVATE SALES WILL SERVE TO CONTINUE THE CHARITABLE MISSION OF FEGS AND TO ENSURE THE CONTINUED RESIDENCE AND CARE OF ITS FORMER CLIENTS. FEGS THRICE SUBSEQUENTLY AMENDED THE DISCLOSURE STATEMENT AND PLAN WITH SUCH AMENDED DISCLOSURE STATEMENTS AND PLANS BEING FILED WITH THE COURT ON NOVEMBER 14, 2017, NOVEMBER 29, 2017, AND DECEMBER 19, 2017, RESPECTIVELY. PURSUANT TO AN ORDER ENTERED DECEMBER 19, 2017, THE COURT APPROVED THE DEBTOR'S THIRD AMENDED DISCLOSURE STATEMENT. PURSUANT TO AN ORDER ENTERED FEBRUARY 6, 2018, THE COURT CONFIRMED THE DEBTOR'S THIRD AMENDED PLAN OF LIQUIDATION AND AUTHORIZED THE PLAN'S IMPLEMENTATION. SPECIFICALLY, THE COURT AUTHORIZED THE DEBTOR AND/OR THE PLAN ADMINISTRATOR, AS APPLICABLE, TO TAKE ANY AND ALL ACTIONS NECESSARY TO (1) CONSUMMATE THE PRIVATE SALE OF THE DEBTOR'S PROGRAM PROPERTIES TO THE PROVIDERS AND (2) CONSUMMATE THE PRIVATE SALE OF THE HOUSING CORPORATION INTERESTS. THE CONFIRMATION ORDER ALSO CONFIRMED THE APPOINTMENT OF JUDITH PINCUS AS THE PLAN ADMINISTRATOR AND AUTHORIZED MS. PINCUS TO IMPLEMENT THE PLAN IN A MANNER CONSISTENT WITH THE TERMS AND CONDITIONS AS SET FORTH IN THE PLAN AND CONFIRMATION ORDER. THE TAXPAYER'S CHAPTER 11 CASE NUMBER IS 15-71074 (REG). FEGS' DISCLOSURE STATEMENT, PLAN AND THE CONFIRMATION ORDER ARE AVAILABLE FOR REVIEW AT HTTPS://ECF.NYEB.USCOURTS.GOV. |
| Form 990, Part VI, Line 15a PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL | HISTORICALLY, THE COMPENSATION OF FEDERATION EMPLOYMENT AND GUIDANCE SERVICE, INC.'S ("FEGS," THE "DEBTOR," OR THE "TAXPAYER") CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER, EXECUTIVE MANAGEMENT, AND ALL KEY EMPLOYEES WAS REVIEWED BY THE EXECUTIVE COMPENSATION COMMITTEE OF FEGS' BOARD AND THEN REVIEWED BY THE EXECUTIVE COMMITTEE WHO IS RESPONSIBLE FOR FINAL APPROVAL OF THE COMPENSATION. THE EXECUTIVE COMMITTEE'S DECISION OF THE FINAL APPROVED COMPENSATION IS REPORTED TO THE FULL BOARD OF DIRECTORS. IN DETERMINING THE REASONABLENESS OF COMPENSATION FOR THESE EMPLOYEES, THE EXECUTIVE COMPENSATION COMMITTEE AND THE EXECUTIVE COMMITTEE RELIED ON THE INDEPENDENT REVIEW OF COMPENSATION OF COMPARABLE ORGANIZATIONS BY AN INDEPENDENT AND RECOGNIZED COMPENSATION FIRM IN ADDITION TO OTHER RELEVANT ORGANIZATIONAL MATERIALS AND COMPENSATION DATA. THIS PROCESS WAS LAST UNDERTAKEN IN 2014 WHEN FEGS ENGAGED AN INDEPENDENT COMPENSATION FIRM TO PERFORM A COMPENSATION STUDY. SHORTLY PRIOR TO AND AFTER THE FILING OF ITS VOLUNTARY PETITION FOR CHAPTER 11 RELIEF, FEGS' CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER, ITS EXECUTIVE MANAGEMENT AND MANY OF ITS KEY EMPLOYEES RESIGNED OR WERE TERMINATED. PURSUANT TO THE TERMS OF AN EMPLOYMENT AGREEMENT DATED JULY 15, 2015 (THE "AGREEMENT") ONE OF FEGS' FORMER KEY EMPLOYEES WAS PROMOTED TO THE NEWLY CREATED POSITION OF CHIEF WIND-DOWN OFFICER. THE AGREEMENT, INCLUDING THE CHIEF WIND-DOWN OFFICER'S SALARY AND BONUS, WAS NEGOTIATED BETWEEN THAT INDIVIDUAL AND THE OFFICIAL COMMITTEE OF UNSECURED CREDITORS AND WAS APPROVED BY FEGS' BOARD. |
| Form 990, Part VI, Line 15b PROCESS TO ESTABLISH COMPENSATION OF OTHER EMPLOYEES | As its remaining employees assume greater responsibilities and increased workloads the debtor has increased employees' base salary compensation. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | ON MARCH 18, 2015 (THE "PETITION DATE"), FEDERATION EMPLOYMENT AND GUIDANCE SERVICE, INC. ("FEGS" OR THE "DEBTOR" OR THE "TAXPAYER") FILED A VOLUNTARY PETITION FOR RELIEF UNDER CHAPTER 11 OF THE BANKRUPTCY CODE IN THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF NEW YORK (THE "COURT"), CHAPTER 11 CASE NO. 15-71074 (REG). SUBSEQUENTLY, PURSUANT TO AN ORDER OF THE COURT ENTERED FEBRUARY 6, 2018 (THE "CONFIRMATION ORDER"), THE COURT CONFIRMED THE DEBTOR'S THIRD AMENDED PLAN OF LIQUIDATION (THE "PLAN"). THE CONFIRMATION ORDER PROVIDES IN PERTINENT PART THAT "ON THE EFFECTIVE DATE, THE MEMBERS OF THE DEBTOR'S BOARD OF TRUSTEES SHALL BE DEEMED TO HAVE RESIGNED THEREFROM, AND SHALL BE RELIEVED OF ALL FURTHER RESPONSIBILITIES, WITH THE OPERATION OF THE DEBTOR BECOMING THE RESPONSIBILITY OF THE PLAN ADMINISTRATOR IN ACCORDANCE WITH THE PLAN." SEE CONFIRMATION ORDER, PARA. 12, P. 13 [DOCKET NO. 1050]. PURSUANT TO THE CONFIRMATION ORDER, JUDITH PINCUS WAS APPOINTED AS THE PLAN ADMINISTRATOR. SEE CONFIRMATION ORDER PARA. 4, P. 10 [DOCKET NO. 1050]. THE "EFFECTIVE DATE" OCCURRED ON MARCH 1, 2018. SEE NOTICE OF (I) OCCURRENCE OF EFFECTIVE DATE OF PLAN; (II) SUPPLEMENTAL ADMINISTRATIVE CLAIMS BAR DATE; (III) PROFESSIONAL FEE CLAIMS BAR DATE; AND (IV) BAR DATE FOR PROOFS OF CLAIM RELATING TO EXECUTORY CONTRACTS REJECTED PURSUANT TO THE PLAN [DOCKET NO. 1056]. PRIOR TO THE FILING OF THIS FORM 990, THE PLAN ADMINISTRATOR REVIEWED THE FORM 990 WITH THE PREPARER AND AFTER SUCH REVIEW SIGNED AND FILED THE RETURN. |
| Form 990, Part VI, Line 12c Conflict of interest policy | TO MONITOR AND ENFORCE THE CONFLICT OF INTEREST POLICY, ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS AND COMPLETE AND SIGN A DISCLOSURE QUESTIONNAIRE REPRESENTING THAT THEY HAVE REVIEWED THE POLICY AND HAVE REPORTED ANY POTENTIAL CONFLICTS THAT MAY EXIST. ANY DISCLOSED CONFLICT IS REVIEWED BY THE LEGAL COMMITTEE AND EXECUTIVE COMMITTEE OF THE BOARD AND, FOLLOWING THEIR REVIEW OF THE MATTER, THEY MAY MAKE DETERMINATIONS ON THE MATTER, OR REFER APPROPRIATE MATTERS TO THE FULL BOARD OF DIRECTORS. |
| Form 990, Part VI, Line 19 Required documents available to the public | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. SINCE MARCH 18, 2015 (THE "PETITION DATE"), THE TAXPAYER HAS FILED WITH THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF NEW YORK ITS MONTHLY OPERATING REPORT ("MOR") WHICH IS ALSO AVAILABLE FOR REVIEW. THE TAXPAYER'S CHAPTER 11 CASE NUMBER IS 15-71074 (REG). THE TAXPAYER'S MOR CAN BE REVIEWED AT HTTPS://ECF.NYEB.USCOURTS.GOV/. |
| Form 990, Part IX, Line 22 Depreciation & amortization | Depreciation and amortization are computed on the straight-line method over the shorter of the estimated useful lives of the assets or the remaining terms of the leases, as applicable. The Debtor's policy is to continue to depreciate and amortize assets until they are disposed of or taken out of service. |
| Form 990, Part IX, Line 11g OTHER FEES FOR SERVICES | DEBTOR'S CONSULTANTS - (C) MANAGEMENT AND GENERAL EXPENSES -$ 55,468 CREDITOR'S COMMITTEE'S CONSULTANTS- (C) MANAGEMENT AND GENERAL EXPENSES - $ 83,902 TEMPORARY HELP (B) PROGRAM SERVICE EXPENSES - $ 224,838 OTHER CONSULTANTS (C) MANAGEMENT AND GENERAL EXPENSES - $ 8,276 |
| Form 990, Part X, Column (B) End of Year Balance Sheet | WITH RESPECT TO FEDERATION EMPLOYMENT AND GUIDANCE SERVICE, INC.'S ("FEGS," THE "DEBTOR," OR THE "TAXPAYER") ASSET BALANCE SHEET ACCOUNTS, CASH AND INVESTMENT ASSET ACCOUNT BALANCES ARE REFLECTED AT FAIR MARKET VALUE, ACCOUNTS RECEIVABLE IS REFLECTED AT ESTIMATED NET REALIZABLE VALUE AND THE OTHER BALANCE SHEET ASSET ACCOUNT BALANCES SUCH AS LAND, BUILDINGS, LEASEHOLD IMPROVEMENTS AND EQUIPMENT, AT HISTORICAL COST. WITH RESPECT TO ACCOUNTS RECEIVABLE, THE DEBTOR HAS REVIEWED THIS ASSET ACCOUNT AND HAS WRITTEN-OFF RECEIVABLES THAT THE DEBTOR BELIEVES WILL NOT BE COLLECTED. WITH RESPECT TO LAND, BUILDINGS, LEASEHOLD IMPROVEMENTS AND EQUIPMENT, THE DEBTOR HAS ADJUSTED ITS BALANCE SHEET ACCOUNTS TO REFLECT THE DISPOSITION OF THOSE ASSETS BY THE DEBTOR WHICH OCCURRED DURING THE CURRENT TAX YEAR. UNLESS OTHERWISE NOTED, THE AMOUNTS REFLECTED FOR LAND, BUILDINGS, LEASEHOLD IMPROVEMENTS, EQUIPMENT AND OTHER ASSETS MAY BE OVERSTATED AND DO NOT NECESSARILY REFLECT WHAT MIGHT BE REALIZED FROM THE SALE OR OTHER DISPOSITION OF THAT ASSET CLASS OR WHAT IS ACTUALLY COLLECTIBLE. LIABILITY BALANCE SHEET ACCOUNT BALANCES ARE REFLECTED AT AMOUNTS STATED BY THE DEBTOR AT HISTORICAL COST. UNLESS OTHERWISE NOTED, THE AMOUNTS REFLECTED IN THE LIABILITY ACCOUNTS FOR ACCOUNTS PAYABLE, BONDS AND NOTES PAYABLE AND OTHER LIABILITIES MAY BE UNDERSTATED. IN ADDITION, THE DEBTOR HAS INCURRED AND WILL CONTINUE TO INCUR ADDITIONAL LIABILITIES AS A RESULT OF THE FILING OF THE BANKRUPTCY PETITION AND IN THE WIND-DOWN OF ITS BUSINESS. ALONG THIS LINE, CERTAIN LIABILITIES REFLECTED IN THE DEBTOR'S BALANCE SHEET WILL BE SUBJECT TO ADJUSTMENT THROUGH THE BANKRUPTCY PROCESS. ON OCTOBER 6, 2017, FEGS FILED WITH THE COURT ITS DISCLOSURE STATEMENT AND PLAN OF LIQUIDATION (COLLECTIVELY, THE "PLAN"). THE PLAN PROVIDES A MEANS BY WHICH THE REMAINING ASSETS OF THE DEBTOR'S REAL ESTATE PORTFOLIO AND OTHER REMAINING ASSETS WILL BE LIQUIDATED. THE DISCLOSURE STATEMENT PROVIDES A DETAILED DESCRIPTION OF THE AMOUNTS EXPECTED TO BE REALIZED BY FEGS FROM THE SALE OF ITS REMAINING ASSETS, INCLUDING ITS REAL ESTATE. THE PLAN FURTHER PROVIDES THAT THE PROCEEDS OF SUCH LIQUIDATION, TOGETHER WITH THE PROCEEDS OF THE PRIOR SALES OF THE DEBTOR'S ASSETS, WILL BE DISTRIBUTED UNDER CHAPTER 11 OF THE BANKRUPTCY CODE, AND SETS FORTH THE TREATMENT OF ALL CLAIMS AGAINST THE DEBTOR. THE PLAN PROPOSES THE PRIVATE SALE OF SUBSTANTIALLY ALL OF THE REMAINING REAL ESTATE ASSETS - COMPRISED LARGELY OF GROUP HOMES, COOPERATIVE APARTMENTS AND COMMUNITY RESIDENCE FACILITIES WHICH CONTINUE TO HOUSE MANY OF ITS FORMER CLIENTS, WHO RECEIVED TREATMENT AND CARE FROM FEGS (THE "PROGRAM PROPERTIES"), TO THE NOT-FOR-PROFIT EXEMPT ORGANIZATIONS WHO TOOK OVER FEGS' PROGRAMS AND CONTINUE TO PROVIDE SERVICES TO FEGS' FORMER RESIDENTIAL CLIENTS (THE "PROVIDERS"). THE PLAN ALSO PROVIDES FOR THE PRIVATE SALE OF FEGS' MEMBERSHIP AND SPONSORSHIP INTERESTS IN FOUR HOUSING CORPORATIONS WHOSE PROPERTIES HOUSE PHYSICALLY AND DEVELOPMENTALLY DISABLED CLIENTS (THE "HOUSING CORPORATION INTERESTS"). THESE PRIVATE SALES WILL SERVE TO CONTINUE THE CHARITABLE MISSION OF FEGS AND TO ENSURE THE CONTINUED RESIDENCE AND CARE OF ITS FORMER CLIENTS. FEGS THRICE SUBSEQUENTLY AMENDED THE DISCLOSURE STATEMENT AND PLAN WITH SUCH AMENDED DISCLOSURE STATEMENTS AND PLANS BEING FILED WITH THE COURT ON NOVEMBER 14, 2017, NOVEMBER 29, 2017, AND DECEMBER 19, 2017, RESPECTIVELY. PURSUANT TO AN ORDER ENTERED DECEMBER 19, 2017, THE COURT APPROVED THE DEBTOR'S THIRD AMENDED DISCLOSURE STATEMENT. PURSUANT TO AN ORDER ENTERED FEBRUARY 6, 2018, THE COURT CONFIRMED THE DEBTOR'S THIRD AMENDED PLAN OF LIQUIDATION AND AUTHORIZED THE PLAN'S IMPLEMENTATION. SPECIFICALLY, THE COURT AUTHORIZED THE DEBTOR AND/OR THE PLAN ADMINISTRATOR, AS APPLICABLE, TO TAKE ANY AND ALL ACTIONS NECESSARY TO (1) CONSUMMATE THE PRIVATE SALE OF THE DEBTOR'S PROGRAM PROPERTIES TO THE PROVIDERS AND (2) CONSUMMATE THE PRIVATE SALE OF THE HOUSING CORPORATION INTERESTS. THE CONFIRMATION ORDER ALSO CONFIRMED THE APPOINTMENT OF JUDITH PINCUS AS THE PLAN ADMINISTRATOR AND AUTHORIZED MS. PINCUS TO IMPLEMENT THE PLAN IN A MANNER CONSISTENT WITH THE TERMS AND CONDITIONS AS SET FORTH IN THE PLAN AND CONFIRMATION ORDER. THE TAXPAYER'S CHAPTER 11 CASE NUMBER IS 15-71074 (REG). FEGS' DISCLOSURE STATEMENT, PLAN AND THE CONFIRMATION ORDER ARE AVAILABLE FOR REVIEW AT HTTPS://ECF.NYEB.USCOURTS.GOV. |
| Form 990, Part XII, Line 3b REASON ORGANIZATION DID NOT UNDERGO REQUIRED AUDIT | ON MARCH 18, 2015 (THE "PETITION DATE"), THE TAXPAYER FILED A VOLUNTARY PETITION FOR RELIEF UNDER CHAPTER 11 OF THE BANKRUPTCY CODE IN THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF NEW YORK, CASE NO. 15-71074 (REG). AS A RESULT OF THE BANKRUPTCY FILING, THE TAXPAYER DID NOT UNDERGO AN A133 AUDIT. THAT SAID, SINCE MARCH 18, 2015, THE TAXPAYER HAS FILED MONTHLY OPERATING REPORTS ("MOR") WITH THE COURT WHICH REFLECT ITS FINANCIAL ACTIVITY. THE TAXPAYER'S MONTHLY OPERATING REPORTS ARE AVAILABLE FOR REVIEW AT HTTPS://ECF.NYEB.USCOURTS.GOV/ |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (9 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 |
|---|---|---|---|---|---|---|---|---|---|---|
| FEGS HOME ATTENDANT SERVICES INC | ||||||||||
| 424 EAST 147TH STREET | BRONX | NY | 10455 | 133161675 | HOME CARE SERVICES TO ELDERLY OR DISABLED INDIVIDUALS | NY | 501(c)(3) | 9 | FEGS | Yes (true) |
| FEGS HOME CARE SERVICES INC | ||||||||||
| 424 EAST 147TH STREET | BRONX | NY | 10455 | 133896296 | HOME CARE SERVICES TO ELDERLY OR DISABLED INDIVIDUALS | NY | 501(c)(3) | 9 | FEGS | Yes (true) |
| JEWISH CARE SERVICES OF LONG ISLAND INC | ||||||||||
| 424 EAST 147TH STREET | BRONX | NY | 10455 | 112417269 | HOMEMAKER SERVICES FOR SINGLE PARENT FAMILIES | NY | 501(c)(3) | 9 | FEGS | Yes (true) |
| WAVERLY RESIDENCE INC | ||||||||||
| 2 PARK AVE 20TH FLOOR | NEW YORK | NY | 10016 | 133948925 | SUPPORTIVE HOUSING FOR INDIVIDUALS WITH DD | NY | 501(c)(3) | 9 | FEGS | Yes (true) |
| TANYA TOWERS INC | ||||||||||
| 2 PARK AVE 20TH FLOOR | NEW YORK | NY | 10016 | 133098744 | HSNG FOR INDIVS WHO ARE DEAF, DEAF-BLIND, DISABLED AND/OR OF LOW INCOME MEANS | NY | 501(c)(3) | 9 | FEGS | Yes (true) |
| NYSD FORSYTH HDFC INC (184(F0) | ||||||||||
| 2 PARK AVE 20TH FLOOR | NEW YORK | NY | 10016 | 133985586 | HSNG FOR INDIVS WHO ARE DEAF, DEAF-BLIND, DISABLED AND/OR OF LOW INCOME MEANS | NY | 501(c)(3) | 9 | FEGS | Yes (true) |
| NYSD HDFC INC AKA TANYA TOWERS II (174(F)) | ||||||||||
| 2 PARK AVE 20TH FLOOR | NEW YORK | NY | 10016 | 133581374 | HSNG FOR INDIVS WHO ARE DEAF, DEAF-BLIND, DISABLED AND/OR OF LOW INCOME MEANS | NY | 501(c)(3) | 9 | FEGS | Yes (true) |
| NYSD ROMBOUTS HDFC INC | ||||||||||
| 2 PARK AVE 20TH FLOOR | NEW YORK | NY | 10016 | 133807673 | HSNG FOR INDIVS WHO ARE DEAF, DEAF-BLIND, DISABLED AND/OR OF LOW INCOME MEANS | NY | 501(c)(3) | 9 | FEGS | Yes (true) |
| FEGS PROCARE HEALTH SERVICES INC | ||||||||||
| 2 PARK AVE 20TH FLOOR | NEW YORK | NY | 10016 | 462472592 | MEDICAL CLINIC SERVICES | NY | 501(c)(3) | 9 | FEGS | Yes (true) |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | Address Line2USAddress/AddressLine2Txt | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| HR DYNAMICS INC | |||||||||||||
| 2 PARK AVE | 20TH FLOOR | NEW YORK | NY | 10016 | 133930869 | A HUMAN RESOURCE COMPANY (Dormant) | NY | FEGS | C Corporation | $0 | $0 | 1 | Yes (true) |
| ALLSECTOR TECHNOLOGY GROUP INC | |||||||||||||
| 2 PARK AVE | 2OTH FLOOR | NEW YORK | NY | 10016 | 134024753 | A FULL SERVICE IT CONSULTING AND SYSTEM INTEGRATION COMPANY (Dormant) | NY | FEGS | C Corporation | $0 | $0 | 0.95 | Yes (true) |
| STAFF RESOURCES INC | |||||||||||||
| 2 PARK AVE | 20TH FLOOR | NEW YORK | NY | 10016 | 133948926 | A STAFFING RESOURCE COMPANY (DORMANT) | NY | FEGS | C Corporation | $0 | $0 | 1 | Yes (true) |
| FEGS HOLDING CORP | |||||||||||||
| 2 PARK AVE | 20TH FLOOR | NEW YORK | NY | 10016 | 132972009 | DORMANT | NY | FEGS | C Corporation | $0 | $0 | 1 | Yes (true) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (true) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (true) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FEGS HOME ATTENDANT SERVICES INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | Q | TransactionTypeTxt |
| Involved | $77,031 | InvolvedAmt |
| Method Of Amount Determination | BASED ON ACTUAL CHARGES | MethodOfAmountDeterminationTxt |