2014-11-13T09:25:10-06:00 2013-12-31 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2013-01-01 135562990 ICD INTERNATIONAL CENTER FOR THE DISABLED INC % LES HALPERT PHD ICDI 2125856009 123 William Street 5th Floor Suite NEW YORK NY 10038 LES HALPERT PRESIDENT & CEO 2125856009 2013-11-12 true JULIE FLOCH P00736879 2125856009 2013 2015-11-30 17:44:51Z X LES HALPERT 123 WILLIAM STREET 5TH FLOOR NEW YORK NY 10038 35300489 false X WWW.ICDNYC.ORG X 1917 NY ICD'S MISSION IS TO PROVIDE VOCATIONAL EVALUATION, CAREER PLANNING SERVICES, JOB SKILLS TRAINING PROGRAMS, INTERNSHIPS AND JOB PLACEMENT SERVICES. X 11 11 116 2 0 4049967 2737821 5200487 0 77713 28491583 -67403 101084 9260764 31330488 0 0 0 0 10560208 3308187 0 0 124595 4025502 1525501 14585710 4833688 -5324946 26496800 7181910 33283597 8399737 6795961 -1217827 26487636 ICD'S MISSION IS TO PROVIDE VOCATIONAL EVALUATION, CAREER PLANNING SERVICES, JOB SKILLS TRAINING PROGRAMS, INTERNSHIPS, AND JOB PLACEMENT SERVICES TO ADULTS, YOUTH, VETERANS, ENTRY LEVEL EMPLOYEES, AND CAREER CHANGERS. false false 3416594 VOCATIONAL REHABILITATION SERVICES INCLUDE DIAGNOSTIC VOCATIONAL EVALUATION, VOCATIONAL SKILLS TRAINING PROGRAMS, VOCATIONAL COUNSELING, JOB PLACEMENT ASSISTANCE AND POST-PLACEMENT SERVICES. 3416594 true true false false false false false false false true true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false true false false false false false true 17 0 true 116 true false false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true false false NY X LES HALPERT PHD 2125856009 123 WILLIAM STREET 5TH FLOOR NEW YORK NY 10038 JUSTIN WENDER CHAIR 1.0 X X 0 0 0 RICHARD WEBER CO-CHAIR 1.0 X X 0 0 0 CHRISTOPHER K WU CO-CHAIR 1.0 X X 0 0 0 MARTIN SCHNEIDER SECRETARY 1.0 X X 0 0 0 JEFFREY LAMB TRUSTEE 1.0 X 0 0 0 JOHN MANNIX TRUSTEE 1.0 X 0 0 0 JOHN MCCORMICK TRUSTEE 1.0 X 0 0 0 BEATRICE MITCHELL TRUSTEE 1.0 X 0 0 0 BRIAN MULLANEY TRUSTEE 1.0 X 0 0 0 WHITNEY STEVENS TRUSTEE 1.0 X 0 0 0 PAUL J WEISSMAN TRUSTEE 1.0 X 0 0 0 DR LES HALBERT CEO 40.0 X 233344 0 30456 HARRY HAN CONTROLLER 40.0 X 144516 0 16745 MARIA JACOBSON PROGRAM DIRECTOR 40.0 X 101092 0 8745 478952 0 55946 3 false true false EisnerAmper LLP 750 THIRD AVENUE NEW YORK NY 10017 ADVISORY SERVICES 202000 1 2043405 694416 2737821 0 69403 69403 0 0 0 0 0 1238681 31153500 1254157 2715844 -15476 28437656 28422180 28422180 0 0 0 TRANSPORTATION INCOME 900099 43338 43338 OTHER MISCELLANEOUS INCOME 900099 57746 57746 101084 31330488 28592667 0 0 0 0 478952 373583 105369 0 1970491 1515228 436596 18667 45653 35609 10044 355508 274138 78660 2710 457583 352850 101245 3488 21898 21898 37515 37515 200033 200033 0 0 14123 10288 3097 738 391754 235372 67536 88846 0 172148 119383 49350 3415 0 0 223944 172687 49550 1707 0 0 3888 1976 1912 0 0 176982 136474 39159 1349 57983 44712 12829 442 REPAIRS AND MAINTENANCE 83966 64748 18578 640 BAD DEBT EXPENSE 48242 48242 REIMBURSABLE EXPENSE 43388 43388 MISCELLANEOUS EXPENSE 49637 36158 10886 2593 4833688 3416594 1292499 124595 1027 456 406460 28253761 1015795 713255 526203 4933 0 0 0 0 0 0 0 0 30807 91164 1240390 168390 2923996 1072000 2230101 1289850 0 0 0 0 0 0 47521 1858178 7181910 33283597 3401703 3286820 0 0 0 0 0 0 0 0 0 0 207302 0 0 0 4790732 3509141 8399737 6795961 X -3824248 23930841 1807528 1847902 798893 708893 -1217827 26487636 7181910 33283597 X 26496800 90913 1117750 X false true X true false X 0 0 0 0 2737821 2737821 0 0 0 0 0 0 2737821 2737821 0 2737821 69403 69403 0 0 2807224 0.97528 0.00000 X REASON FOR PUBLIC CHARITY STATUS ICD NO LONGER OPERATES AS A HOSPITAL OR A COOPERATIVE HOSPITAL SERVICE ORGANIZATION, THEREFORE THE PUBLIC CHARITY STATUS WAS CHANGED. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 798893 90000 708893 798893 798893 798893 798893 798893 32151 32151 798893 2422035 7167 2414868 1.00000 false false 0 0 0 0 0 1040831 1040831 199559 168390 31169 1072000 ESCROW RECEIVABLE 1320800 SECURITY DEPOSIT 365865 OTHER ASSETS 171513 1858178 0 ACCRUED PENSION LIABILITY 3509141 3509141 X 31421401 90913 90913 31330488 31330488 3715938 -1117750 -1117750 4833688 4833688 USE OF ENDOWMENT FUNDS DURING 2013, A DONOR MODIFIED THE DONOR AGREEMENT WITH ICD RESULTING IN A RECLASS OF $90,000 TO UNRESTRICTED ASSETS. ICD'S ENDOWMENT CONSISTS OF FOUR FUNDS ESTABLISHED TO SUPPORT OPERATIONS, DESIGNATED BY DONORS TO BE PERMANENTLY RESTRICTED ENDOWMENT FUNDS. INCOME TAX UNCERTAINTIES ICD is subject to ASC Topic 740-10-05 relating to accounting and reporting for uncertainty in income taxes. Because of ICD's general tax exempt status, ASC Topic 740-10-05 has not had, and is not anticipated to have, a material impact on ICD's financial statements. ICD is no longer subject to examination for years prior to 2010. SCHEDULE D PART XII LINE 2D PENSION BENEFIT OBLIGATION CREDIT $1,117,750 X X X false false false false false false false false false DR LES HALBERT CEO 233344 0 0 0 0 0 0 0 30456 0 263800 0 0 0 HARRY HAN CONTROLLER 144516 0 0 0 0 0 0 0 16745 0 161261 0 0 0 SALE OF BUILDING 2013-04-17 31153500 FMV 460797124 340 East 24th STREET BUILDING LLC 9 WEST 57TH STREET NEW YORK NY 10019 LLC false false false false SCHEDULE N PART II LINE 1 IN APRIL 2013, ICD CLOSED ON THE SALE OF ITS BUILDING, RECOGNIZING PROCEEDS OF $31,153,500 AND A GAIN OF $28,437,656. PROCESS FOR REVIEW OF FORM 990 THE MEMBERS OF THE GOVERNING BODY REVIEW THE 990 ALONG WITH THE SUPPORTING SCHEDULES AND FINANCIAL STATEMENTS TO ACERTAIN THAT ALL THE REPORTING QUESTIONS ARE ADDRESSED CORRECTLY, PRIOR TO FILING. CONFLICT OF INTEREST POLICY COMPLETION OF ICD'S EXPANDED CONFLICT OF INTEREST FORM IS REQUIRED AS A CONDITION OF SERVICE OR EMPLOYMENT. FORMS ARE COMPLETED BY NEW BOARD MEMBERS, STAFF, VOLUNTEERS AND STUDENTS AT TIME OF NEW SERVICE OR EMPLOYMENT, AND ANNUALLY THEREAFTER. THE DIRECTOR OF REGULATORY AFFAIRS FOLLOWS UP TO ENDURE BOARD MEMBERS COMPLETE THE FORM. THE HUMAN RESOURCES DEPARTMENT ENSURES COMPLETION OF THE FORM BY STAFF, VOLUNTEERS AND STUDENTS. EXECUTIVE COMPENSATION POLICY COMPENSATION OF THE CEO IS REVIEWED ANNUALLY BY THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES USING COMPARABLE NATIONAL, REGIONAL AND LOCAL DATA PUBLISHED ON WEB SEARCHES AND ACTUAL 990S FROM SIMILAR ORGANIZATIONS IN NEW YORK CITY. COMPENSATION FOR KEY EMPLOYEES ARE REVIEWED BY THE PERSONNEL COMMITTEE. COMPENSATION IS DETERMINED BY THE CORPORATION'S BUDGET, SALARY RANGE OF THE INDUSTRY, AND STAFF MEMBER'S PERFORMANCE. PUBLIC INSPECTION ICD makes its Form 990 and financial statements available upon request. The governing documents and conflict of interest policy are distributed internally and not made available to the public. PART XI RECONCILIATION OF NET ASSETS PENSION BENEFIT OBLIGATION CREDIT $1,117,750