Liabilities / Assets
47th percentile
Higher debt load relative to assets than 47% of similar nonprofits.
990 • Fiscal year 2015 • EIN 13-3620577
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
47th percentile
Higher debt load relative to assets than 47% of similar nonprofits.
Liabilities / Revenue
40th percentile
Higher debt load relative to revenue than 40% of similar nonprofits.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
90th percentile
Higher top officer pay than 90% of similar nonprofits.
Top officer pay equals 2.8% of source-year revenue.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
45th percentile
Faster revenue growth than 45% of similar nonprofits.
Assets
Down$4,546,910
Down $425,312 (-8.6%) from 2014
Net Assets
Down$3,453,069
Down $360,133 (-9.4%) from 2014
Liabilities
Down$1,093,841
Down $65,179 (-5.6%) from 2014
Revenue
Up$9,045,285
Up $310,731 (+3.6%) from 2014
Expenses
Up$9,405,418
Up $810,122 (+9.4%) from 2014
Net Income
Down-$360,133
Down $499,391 (-359%) from 2014
The mission of the life adjustment center (lac) is to optimize thequality of life for the developmentally disabled children and adultpopulation and their families by providing quality, state-of-the-arthealth care services.
Lac provides residential and support services to developmentally disabled individuals.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $1,936,331 | $1,638,466 | ▼ $297,865 |
| Accounts Receivable | $1,288,829 | $1,317,396 | ▲ $28,567 |
| Land, Buildings, and Equipment, Net | $1,263,446 | $1,153,889 | ▼ $109,557 |
| Savings and Temporary Cash Investments | $188,296 | $189,731 | ▲ $1,435 |
| Prepaid Expenses and Deferred Charges | $97,779 | $149,887 | ▲ $52,108 |
| Total Assets | $4,972,222 | $4,546,910 | ▼ $425,312 |
| Other Assets Total | $197,541 | $97,541 | ▼ $100,000 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $636,339 | $544,180 | ▼ $92,159 |
| Accounts Payable and Accrued Expenses | $491,504 | $496,498 | ▲ $4,994 |
| Other Liabilities | $31,177 | $53,163 | ▲ $21,986 |
| Total Liabilities | $1,159,020 | $1,093,841 | ▼ $65,179 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $3,813,202 | $3,453,069 | ▼ $360,133 |
| Total Net Assets Fund Balance | $3,813,202 | $3,453,069 | ▼ $360,133 |
| Total Liabilities and Net Assets / Fund Balance | $4,972,222 | $4,546,910 | ▼ $425,312 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $607,966 | $322,302 | $930,268 |
| Leasehold Improvements | $79,987 | $396,643 | $476,630 |
| Land | $450,000 | - | $450,000 |
| Equipment | $15,936 | $184,659 | $200,595 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Yuri C Feynberg | Executive Director | FT | $235,830 | $14,602 | $250,432 |
| Seth Bressman | Director of Finance | FT | $200,191 | $42,726 | $242,917 |
| Angela Waldron | Residential Coordinator | FT | $117,012 | $22,252 | $139,264 |
| Name | Title |
|---|---|
| Gary Mckay | Board President |
| Gregory St John | Board Director |
| Patrick Finn | Board Director |
| Nydia Mendez | Board Secretary |
| Eric Foodim | Board Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $6,465,870 |
| Other Expenses | $2,939,548 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $4,541,299 | $233,990 | - | $4,775,289 |
| Occupancy | $1,165,464 | $205,262 | - | $1,370,726 |
| Other Employee Benefits | $481,810 | $134,009 | - | $615,819 |
| Current Officers, Directors, Trustees, and Key Employees | $117,012 | $439,021 | - | $556,033 |
| Travel | $456,821 | $4,298 | - | $461,119 |
| Payroll Taxes | $360,630 | $43,921 | - | $404,551 |
| Pension Plan Contributions | $87,584 | $26,594 | - | $114,178 |
| Depreciation Depletion | $93,585 | $15,972 | - | $109,557 |
| All Other Expenses | $87,632 | $11,788 | - | $99,420 |
| Insurance | $60,171 | $18,557 | - | $78,728 |
| Other Expenses | $49,589 | $7,352 | - | $56,941 |
| Fees for Services Accounting | - | $50,000 | - | $50,000 |
| Interest | - | $42,173 | - | $42,173 |
| Fees for Services Other | - | $21,431 | - | $21,431 |
| Fees for Services Legal | $6,829 | $7,620 | - | $14,449 |
| Office Expenses | - | $12,336 | - | $12,336 |
| Total Functional Expenses | $8,014,987 | $1,390,431 | $0 | $9,405,418 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $9,405,418 |
| Total Expenses per Audited Statements | $9,405,418 |
| Total Expenses per Form 990 | $9,405,418 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Deferred Rent | $53,163 |
“Form 990 was reviewed by the finance committee of the board of directors, as well as the executive director and director of finance prior to board approval. The final draft is then presented to the board for approval prior to filing.”
“Annually each board of director member shall complete a disclosure form identifying any relationships, positions or circumstances in which he or she is involved that he or she believes could contribute to a conflict of interest. Such relationships, positions or circumstances might include service as a director of or consultant to another nonprofit organization, or ownership of a business that might provide goods or services to lac. Any such information regarding the business interests of a director, officer, employee or volunteer, or a family member thereof, shall be treated as confidential and shall generally be made available only to the chair, the executive director, and any committee appointed to address conflicts of interest, except to the extent additional disclosure is necessary in connection with the implementation of this policy.”
“A) the executive director's compensation is reviewed and discussed by the board of directors, including the board treasurer, based upon independent regional compensation analyses and comparisons. B) except for the executive director and top financial officer, none of the officers of life adjustment center, inc. Are employees and none of the officers receive compensation for their services. The board members are non-compensated and are not employees of life adjustment center, inc. In addition, none of the board members have relatives that are employees. Top financial officer salary is reviewed and approved by the executive director, based upon independent regional compensation analyses and comparisons. The organization has written compenstaion contract with the executive director.”
“The documents are available upon request.”
“Lac qualifies as a not-for-profit organization as defined by internal revenue code section 501(c)(3) and, accordingly, is exempt from federal income taxes. Lac has no unrecognized tax benefits as of june 30, 2015 and 2014. Lac's federal and state information returns for the fiscal years 2012 to 2015 remain open and subject to examination by respective tax authorities. Management continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. If applicable the organization recognizes interest and penalties associated with tax matters as part of the income tax provision in the statement of activities and includes accrued interest and penalties with related tax liabilities in the statement of financial position. The organization did not record any interest or penalties for the years ended june 30, 2015 and 2014.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 491504 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 496498 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1288829 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1317396 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | LAC PROVIDES RESIDENTIAL AND SUPPORT SERVICES TO DEVELOPMENTALLY DISABLED INDIVIDUALS. |
| IRS990/AllOtherContributionsAmt | 0 | 13000 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 11788 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 87632 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 99420 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SETH BRESSMAN DIRECTOR OF FINANCE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2129381223 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1430 BROADWAY SUITE 501 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NEW YORK |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 10018 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1936331 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1638466 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 439021 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 117012 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 556033 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 13000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1435 |
| IRS990/CYOtherExpensesAmt | 0 | 2939548 |
| IRS990/CYOtherRevenueAmt | 0 | 17936 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 9012914 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -360133 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 6465870 |
| IRS990/CYTotalExpensesAmt | 0 | 9405418 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 9045285 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 15972 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 93585 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 109557 |
| IRS990/Desc | 0 | RESIDENTIAL CARE - PROVIDER OF RESIDENTIAL CLINICAL SUPPORT AND SERVICES TO THE DEVELOPMENTALLY DISABLED INDIVIDUALS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 218 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 4838256 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 50000 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 50000 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 7620 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 6829 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 14449 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 21431 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 21431 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 14602 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 42726 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 22252 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | GARY MCKAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ERIC FOODIM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | NYDIA MENDEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | PATRICK FINN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | GREGORY ST JOHN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | YURI C FEYNBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | SETH BRESSMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ANGELA WALDRON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 235830 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 200191 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 117012 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR OF FINANCE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | RESIDENTIAL COORDINATOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1991 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 9045285 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 16296 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 18557 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 60171 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 78728 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 42173 |
| IRS990/InterestGrp/TotalAmt | 0 | 42173 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1435 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1435 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 23 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 903604 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1263446 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1153889 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2057493 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE MISSION OF THE LIFE ADJUSTMENT CENTER (LAC) IS TO OPTIMIZE THEQUALITY OF LIFE FOR THE DEVELOPMENTALLY DISABLED CHILDREN AND ADULTPOPULATION AND THEIR FAMILIES BY PROVIDING QUALITY, STATE-OF-THE-ARTHEALTH CARE SERVICES, IN A CHANGING AND CHALLENGING ENVIRONMENT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 636339 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 544180 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3813202 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3453069 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 16296 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 16296 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 205262 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 1165464 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1370726 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 12336 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 12336 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 197541 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 97541 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 134009 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 481810 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 615819 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | EXPIRED PURCHASE OPTION |
| IRS990/OtherExpensesGrp/Desc | 3 | TELEPHONE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 16107 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 100000 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 7352 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 408848 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 97713 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 49589 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 408848 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 113820 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 100000 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 56941 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 31177 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 53163 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER REVENUE |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 1640 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1640 |
| IRS990/OtherRevenueTotalAmt | 0 | 1640 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 233990 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 4541299 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 4775289 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 43921 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 360630 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 404551 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 26594 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 87584 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 114178 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 97779 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 149887 |
| IRS990/PrincipalOfficerNm | 0 | DR YURI C FEYNBERG |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEDICAID |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SOCIAL SECURITY INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | ROOM AND BOARD |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | CHILDCARE |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | FOOD STAMPS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7728485 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 643288 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 309644 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 182300 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 117625 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 7728485 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 643288 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 309644 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 182300 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 117625 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | DAY HABILITATION - PROVIDES ASSISTANCE WITH ACQUIRING, RETAINING ANDIMPROVING SELF HELP SOCIALIZATION & ADAPTIVE SKILLS IN A SETTING OTHERTHAN A PERSON'S RESIDENCE. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 1941232 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 1869882 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | COMMUNITY HABILITATION - PROVIDES ASSISTANCE WITH ACQUIRING, RETAININGAND IMPROVING SKILLS IN THE ACTIVITIES OF DAILY LIVING AT A RESIDENCE. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 293568 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 475719 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | CASE MANAGEMENT - ASSISTING CLIENTS IN GAINING ACCESS TO NEEDEDSERVICES, INTAKE ASSESSMENT, REFERRAL & LINKAGE MONITORING |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 1 | EARLY CHILDHOOD SERVICES -PROVIDES SERVICES FOR THE SPECIAL EDUCATIONAL AND DEVELOPMENTAL NEEDS OF YOUNG CHILDREN |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 401267 |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 1 | 540664 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 407272 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 1 | 182300 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 16700 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1500 |
| IRS990/PYOtherExpensesAmt | 0 | 2576416 |
| IRS990/PYOtherRevenueAmt | 0 | 24140 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 8692214 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 139258 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 6018880 |
| IRS990/PYTotalExpensesAmt | 0 | 8595296 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 8734554 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -360133 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 16296 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 6260041 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 188296 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 189731 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 13000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 16700 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 22457 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 29000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 34000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 115157 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 17911 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 22373 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 65615 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 42333 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3808 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 152040 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 9012914 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 8692214 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 8595570 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 8475177 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 8816991 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 43592866 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 17911 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 22373 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 65615 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 42333 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 3808 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 152040 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00350 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00310 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 1460 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3267 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 47970 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 810 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 243 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 53750 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99530 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99570 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 43708023 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 9025914 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 8708914 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8618027 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 8504177 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 8850991 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 43708023 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 9045285 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 8734554 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 8731612 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 8547320 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 8855042 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 43913813 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 607966 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 322302 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 930268 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 15936 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 184659 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 200595 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 9405418 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 450000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 450000 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 79987 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 396643 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 476630 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 53163 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEFERRED RENT |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 9045285 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | LAC QUALIFIES AS A NOT-FOR-PROFIT ORGANIZATION AS DEFINED BY INTERNAL REVENUE CODE SECTION 501(C)(3) AND, ACCORDINGLY, IS EXEMPT FROM FEDERAL INCOME TAXES. LAC HAS NO UNRECOGNIZED TAX BENEFITS AS OF JUNE 30, 2015 AND 2014. LAC'S FEDERAL AND STATE INFORMATION RETURNS FOR THE FISCAL YEARS 2012 TO 2015 REMAIN OPEN AND SUBJECT TO EXAMINATION BY RESPECTIVE TAX AUTHORITIES. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. IF APPLICABLE THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF THE INCOME TAX PROVISION IN THE STATEMENT OF ACTIVITIES AND INCLUDES ACCRUED INTEREST AND PENALTIES WITH RELATED TAX LIABILITIES IN THE STATEMENT OF FINANCIAL POSITION. THE ORGANIZATION DID NOT RECORD ANY INTEREST OR PENALTIES FOR THE YEARS ENDED JUNE 30, 2015 AND 2014. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1153889 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 9405418 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 53163 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 9045285 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 9045285 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 9405418 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
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Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.