Ila Case Management Services Inc

“Although there are subcommittee meetings which occur during the year, such meetings are documented in the minutes of general board meetings because each committee lacks the authority, on its own, to act on behalf of the governing body.”

“Form 990 was prepared by a national accounting firm in conjunction with the organization's financial department. Draft form 990 was reviewed by the organization's executive body and then provided to all members of the board of directors with an opportunity for them to comment or make inquiry before it was filed with the internal revenue service. Form 990 was approved by the full board of directors.”

“CONFLICT-OF-INTEREST STATEMENTS ARE SIGNED prior to joining the Board, and annually thereafter BY ALL BOARD MEMBERS, KEY EMPLOYEES, AND ADMINISTRATIVE DIRECTORS, AND THEN SUBMITTED TO THE CORPORATE COMPLIANCE OFFICER.”

“For the executive director, other officers and key employees, the process for determining compensation includes the following procedures: 1) review and approval by a compensation committee (consisting of independent board members) as well as other independent board members, and 2) use of comparable compensation for similarly comparable positions at similarly situated organizations, and 3) all of which is contemporaneously documented in the general board meeting minutes. This process was last undertaken in December 2017 for Arthur Palevsky and Francis De Lucia.”

“The Organization makes its governing documents, conflict of interest policy and financial statements available to public inspection at the administrative offices of the organization, 110 York Street, Brooklyn, NY 11201.”

“Amounts were internally allocated to a related organization (independent living association, inc. Ein 11-2729771), based upon estimated hours which those individuals worked for the related organization, (form w-2 was not issued by the reporting organization).”

“On July 1, 2018, ILA Case Management Services, Inc. ended all of its case management services with the inauguration of Care Management services provided through Care Coordination Organizations. The New York State OPWDD allowed all case management staff to provide Care Coordination services until June 30, 2019, but the organization staff provided those services only until October 31, 2018, when those staff members transitioned to Advance Care Alliance of New York, a Care Coordination organization. Thus, the organizations operations effectively ended November 1, 2018, and the intercompany receivable/payable accounts were written off against each other. The organization will be dissolved in fiscal year ended June 30, 2020 and any remaining assets and liabilities will be transferred to Independent Living Association, a related 501(c)(3) organization.”

“Write-off of intercompany accounts.............$2,153,577.”