INDEPENDENT SUPPORT SERVICES INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: INDEPENDENT SUPPORT SERVICES INC (EIN 05-0535944)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-07-22
IRS object ID: 201332039349300208
Schema version: 2012v2.1
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 D
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-07-22T10:33:00-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KNACK PAVLOFF & COMPANY LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1438	AddressLine1
City	MONTICELLO	City
State	NY	State
ZIP Code	127018438	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	050535944	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	INDEPENDENT SUPPORT SERVICES INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	INDE	NameControl
Phone	8457945218	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	95 GLEN WILD ROAD	AddressLine1
City	ROCK HILL	City
State	NY	State
ZIP Code	12775	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ALAN KULCHINSKY	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	8457945218	Phone
Date Signed	2013-07-08	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	ELIZABETH LOARCA	Name
Phone	8457942200	Phone
Date Prepared	2013-07-08	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	10441950	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.ISSNY.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2003	YearFormation
State Legal Domicile	NY	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE HOME AND COMMUNITY-BASED SERVICES TO PERSONS WITH DEVELOPMENTAL DISABILITIES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	637	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	7599822	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	4902	ProgramServiceRevenuePriorYear
Program Service Revenue CY	10434185	ProgramServiceRevenueCY
Investment Income Prior Year	7648	InvestmentIncomePriorYear
Investment Income Current Year	7765	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	7612372	TotalRevenuePriorYear
Total Revenue Current Year	10441950	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	1540655	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	1911629	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	4815467	SalariesEtcPriorYear
Salaries Etc Current Year	6117067	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	231357	OtherExpensePriorYear
Other Expenses Current Year	331513	OtherExpensesCurrentYear
Total Expenses Prior Year	6587479	TotalExpensesPriorYear
Total Expenses Current Year	8360209	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	1024893	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	2081741	RevenuesLessExpensesCY
Total Assets BOY	3243529	TotalAssetsBOY
Total Assets EOY	5373387	TotalAssetsEOY
Total Liabilities BOY	177757	TotalLiabilitiesBOY
Total Liabilities EOY	225874	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	3065772	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	5147513	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE HOME AND COMMUNITY-BASED SERVICES TO PERSONS WITH DEVELOPMENTAL DISABILITIES.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	7407820	Expense
Grants	1911629	Grants
Description	ASSISTANCE TO INDIVIDUALS WITH MENTAL RETARDATION AND DEVELOPMENTAL DISABILITIES TO ALLOW THEM LIVE INDEPENDENT LIVES	Description
Total Program Service Expense	7407820	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	41	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	637	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	NY	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	ALAN KULCHINSKY	BusinessNameLine1
Business Name Line2	INDEPENDENT SUPPORT SERVICES INC	BusinessNameLine2

Field	Value	IRS element (for citing)
Telephone Number	8457945218	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	95 GLEN WILD ROAD	AddressLine1
City	ROCK HILL	City
State	NY	State
ZIP Code	12775	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
ALAN KULCHINSKY
EXECUTIVE DI	40.00	X	X	112000	0	0
HOWARD BLOCK ESQ
DIRECTOR	0.00	X		0	0	0
DR MARVIN SHABUS
PRESIDENT/TR	0.00	X		0	0	0
BARRY KULCHINSKY
VICE PRESIDE	0.00	X		0	0	0
LOUIS SHAROFF
SECRETARY		X		0	0	0
JAY POWELL
DIRECTOR		X		0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	112000	TotalReportableCompFromOrg
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
MEDICAID	624100	8290443	8290443
OFFICE FOR PEOPLE WITH DEVELO	624100	2133339	2133339
OTHER		10403	10403

Field	Value	IRS element (for citing)
Total Program Service Revenue	10434185	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	7765	TotalRevenueColumn
Exclusion	$7,765	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	10441950	TotalRevenueColumn
Related Or Exempt Function Income	10434185	RelatedOrExemptFunctionIncome
Exclusion	$7,765	ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	1911629	Total
Program Services	1911629	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	5275220	Total
Program Services	4760891	ProgramServices
Management And General	514329	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	309865	Total
Program Services	241174	ProgramServices
Management And General	68691	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	531982	Total
Program Services	494126	ProgramServices
Management And General	37856	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	21350	Total
Management And General	21350	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	99218	Total
Management And General	99218	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	48335	Total
Management And General	48335	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	14381	Total
Management And General	14381	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	1269	Total
Management And General	1269	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	94017	Total
Management And General	94017	ManagementAndGeneral

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Management And GeneralManagementAndGeneral
PAYROLL DATA PROCESSING	27601	27601
MISCELLANEOUS	17771	17771
TELEPHONE	7571	7571

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	8360209	Total
Program Services	7407820	ProgramServices
Management And General	952389	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1164740	BOY
EOY	2505972	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	316024	BOY
EOY	2119284	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1732778	BOY
EOY	746875	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	27462	BOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	9422	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	8166	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	2525	BOY
EOY	1256	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	3243529	BOY
EOY	5373387	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	177757	BOY
EOY	225874	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	177757	BOY
EOY	225874	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1214035	BOY
EOY	1956744	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1851737	BOY
EOY	3190769	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3065772	BOY
EOY	5147513	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3243529	BOY
EOY	5373387	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	2081741	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1977394	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	3205709	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5723675	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	7599822	CurrentTaxYearMinus1Year
Current Tax Year	10423782	CurrentTaxYear
Total	28930382	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1977394	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	3205709	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5723675	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	7599822	CurrentTaxYearMinus1Year
Current Tax Year	10423782	CurrentTaxYear
Total	28930382	Total

Field	Value	IRS element (for citing)
Public Support Total170	28930382	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	13697	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	6921	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5176	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	7648	CurrentTaxYearMinus1Year
Current Tax Year	7765	CurrentTaxYear
Total	41207	Total

Field	Value	IRS element (for citing)
Total Support	28971589	TotalSupport
Gross Receipts From Admissions Etc	10434185	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.99860	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.99810	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	9422	OtherCostOrOtherBasis
Depreciation	8166	Depreciation
Book Value	1256	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1256	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	10441950	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	10441950	RevenueSubtotal
Total Revenue Per Form990	10441950	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	8360209	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	8360209	ExpensesSubtotal
Total Expenses Per Form990	8360209	TotalExpensesPerForm990

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	INDEPENDENT LIVING SERVIC	TypeOfGrant
Number Of Recipients	301	NumberOfRecipients
Amount Of Cash Grant	1911629	AmountOfCashGrant

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES	Identifier
Return Reference	SCHEDULE I, PAGE 1, PART I, LINE 2	ReturnReference
Explanation	THE ORGANIZATION MAKES DIRECT PAYMENTS TO PROVIDERS OF GOODS OR SERVICES TO CLIENTS. PAYMENTS MADE DIRECTLY TO CLIENTS ARE UNUSUAL AND ARE CLOSELY MONITORED.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
RELATED PARTY INFORMATION AMONG OFFICERS	FORM 990, PAGE 6, PART VI, LINE 2	ALAN KULCHINSKY BARRY KULCHINSKY DIRECTOR DIRECTOR FATHER & SON
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	ACCOUNTANT REVIEWS FORM 990 WITH EXECUTIVE DIRECTOR AND CONTROLLER WHO IN TURN REVIEW IT WITH THE BOARD OF DIRECTORS.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	ANNUAL STAFF TRAINING ON CORPORATE COMPLIANCE, WHERE ALL ATTENDEES ARE REQUIRED TO SIGN OFF ON THE TRAINING CONTENTS. CORPORATE COMPLIANCE PLAN IS PROVIDED TO ALL NEW STAFF MEMBERS AS THEY GET HIRED.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	AVAILABLE UPON REQUEST.