Civic Intelligence

Lcg Community Services Inc Debtor

990EZ • Fiscal year 2023 • EIN 20-8095241

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 22, 2024

26 Court StreetGregory Messerch Ttee, NY 11242

(718) 858-1474

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

99th percentile

8.25x

Higher debt load relative to assets than 99% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

100th percentile

49.29x

Higher debt load relative to revenue than 100% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

4th percentile

-167%

Higher net margin than 4% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

67th percentile

13%

Faster asset growth than 67% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

28th percentile

-15%

Faster revenue growth than 28% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$304,099

Up $35,836 (+13%) from 2022

Net Assets

Down

-$2,205,974

Down $85,193 (-4.0%) from 2022

Liabilities

Up

$2,510,073

Up $121,029 (+5.1%) from 2022

Revenue

Down

$50,923

Down $9,160 (-15%) from 2022

Expenses

Down

$136,116

Down $1,906,539 (-93%) from 2022

Net Income

Up

-$85,193

Up $1,897,379 (+96%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$2.0M$0-$2.0M-$4.0MAssets 2010: $83,304Liabilities 2010: $0Net Assets 2010: $83,3042010Assets 2011: $162,152Liabilities 2011: $0Net Assets 2011: $162,1522011Assets 2012: $348,312Liabilities 2012: $0Net Assets 2012: $348,3122012Assets 2013: $819,133Liabilities 2013: $0Net Assets 2013: $819,1332013Assets 2014: $2,454,602Liabilities 2014: $0Net Assets 2014: $2,454,6022014Assets 2015: $3,058,594Liabilities 2015: $0Net Assets 2015: $3,058,5942015Assets 2016: $2,003,223Liabilities 2016: $0Net Assets 2016: $2,003,2232016Assets 2017: $2,887,822Liabilities 2017: $0Net Assets 2017: $2,887,8222017Assets 2018: $2,470,124Liabilities 2018: $58,391Net Assets 2018: $2,411,7332018Assets 2019: $2,262,683Liabilities 2019: $402,108Net Assets 2019: $1,860,5752019Assets 2020: $2,005,849Liabilities 2020: $612,105Net Assets 2020: $1,393,7442020Assets 2022: $268,263Liabilities 2022: $2,389,044Net Assets 2022: -$2,120,7812022Assets 2023: $304,099Liabilities 2023: $2,510,073Net Assets 2023: -$2,205,9742023

Highlighted filing

2023

Assets$304,099
Liabilities$2,510,073
Net Assets-$2,205,974

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $1,108,0252010Expenses 2011: $1,219,9522011Revenue 2012: $2,166,208Expenses 2012: $1,980,048Net Income 2012: $186,1602012Revenue 2013: $7,488,678Expenses 2013: $7,017,857Net Income 2013: $470,8212013Revenue 2014: $12,075,842Expenses 2014: $10,440,373Net Income 2014: $1,635,4692014Revenue 2015: $13,268,054Expenses 2015: $12,664,062Net Income 2015: $603,9922015Revenue 2016: $12,835,804Expenses 2016: $13,891,175Net Income 2016: -$1,055,3712016Revenue 2017: $17,390,155Expenses 2017: $16,505,556Net Income 2017: $884,5992017Revenue 2018: $9,293,912Expenses 2018: $9,632,085Net Income 2018: -$338,1732018Revenue 2019: $5,244,478Expenses 2019: $5,795,636Net Income 2019: -$551,1582019Revenue 2020: $5,179,376Expenses 2020: $5,646,207Net Income 2020: -$466,8312020Revenue 2022: $60,083Expenses 2022: $2,042,655Net Income 2022: -$1,982,5722022Revenue 2023: $50,923Expenses 2023: $136,116Net Income 2023: -$85,1932023

Highlighted filing

2023

Revenue$50,923
Expenses$136,116
Net Income-$85,193
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 22, 2024
Return Version
2023v5.1
Gross Receipts
$50,923
Mission and Program Overview

Mission

Lcg community services, inc (lcg) was formed to provide housing and related services to the special needs population including, but not limited to, the homeless, mentally ill, developmentally disabled, the elderly, chronically ill, economically disadvantaged, the hiv/aids population, people suffering from substance abuse and victims of domestic violence. Through its division, united guardianship services of new york (ugsny), lcg provides comprehensive guardianship services for individuals deemed by new york state supreme court justices to be incapacitated. Ugsny was formed in response to the growing number of elderly, many of whom are no longer capable of making their own health and financial decisions. Our goal is to provide the highest level of care through the use of dedicated legal, financial and social service personnel, while simultaneously minimizing the effect on the client's estate. Through the lcg community trusts (lcgct), which share common trustees with lcg community servic

See statement in support of schedule 0

Program Services

DescriptionGrantsExpenses
SEE STATEMENT IN SUPPORT OF SCHEDULE O #5$0$136,116
SEE STATEMENT IN SUPPORT OF SCHEDULE 0$0$0
SEE STATEMENT IN SUPPORT OF SCHEDULE 0$0$0
SEE STATEMENT IN SUPPORT OF SCHEDULE 0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SEE STATEMENT IN SUPPORT OFSchedule O-$0--
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Joseph LazarCFOAdvanced Funds-schedule O StmntNo$139,962
Filing and Contact Details

Filer

Filer Name
Lcg Community Services Inc Debtor
EIN
20-8095241
Phone
7188581474
Address
26 COURT STREET, GREGORY MESSERCH TTEE, NY 11242

Signing Officer

Name
Gregory Messer
Title
Ch 7 Trustee
Phone
7188581474
Signed
2024-11-22

Preparer

Firm
Leonard Harris CPA
Address
100 MERRICK ROAD, ROCKVILLE CENTRE, NY 11570
Preparer
Leonard Harris CPA
Supplemental Narrative

Additional Explanations

Other

See statement in support of schedule o

Pt III, Line 31

See statement in support of schedule o #5

Pt IV

See statement in support of schedule o #8

Pt V, Line 33

See statement in support of schedule o #1, 2, 3 & 9

Pt V, Line 34

See statement in support of schedule o #1, 2, 3 & 9

Pt V, Line 35B

See statement in support of schedule o #9

Other

See statement in support of sched o #9-sched v,line 36 - sched n statement

Form 990EZ, Part I, Line 16

SEE SCHEDULE 136116.

Raw XML Appendix172 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BROOKLYN
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IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
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IRS990EZ/OperateHospitalInd0false
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IRS990EZ/OrganizationDissolvedEtcInd0false
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IRS990EZ/OtherExpensesTotalAmt0136116
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IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SEE STATEMENT IN SUPPORT OF SCHEDULE 0
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SEE STATEMENT IN SUPPORT OF SCHEDULE 0
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2SEE STATEMENT IN SUPPORT OF SCHEDULE 0
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt3SEE STATEMENT IN SUPPORT OF SCHEDULE O #5
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt30
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt3136116
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02389044
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02510073
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0136116
IRS990EZ/TotalProgramServiceExpensesAmt0136116
IRS990EZ/TotalRevenueAmt050923
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt050923
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt060083
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0111006
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
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IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt050923
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt060083
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0111006
IRS990ScheduleA/TotalSupportAmt0111006
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JOSEPH LAZAR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0CFO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0139962
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ADVANCED FUNDS-SCHEDULE O STMNT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0139962
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0SCHEDULE O STMNT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0100265
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0CFO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0ADVANCED FUNDS BY CFO FOR PAYMENT OF CERTAIN CHAPTER 7 OBLIGATIONS TO ALLOW FOR A CONTINUED WINDDOWN OF THE DEBTORS BUSINESS AND RESERVES THE RIGHT TO FILE A PROOF OF CLAIM WITH THE BANKRUPTCY COURT, AND THE TRUSTEE RESERVES ALL RIGHTS WITH RESPECT TO SUCH CLAIMS, IF FILED IN THE ESTATE.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV L 1
IRS990ScheduleL/TotalBalanceDueAmt0139962
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEE STATEMENT IN SUPPORT OF SCHEDULE O
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SEE STATEMENT IN SUPPORT OF SCHEDULE O #5
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SEE STATEMENT IN SUPPORT OF SCHEDULE O #8
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEE STATEMENT IN SUPPORT OF SCHEDULE O #1, 2, 3 & 9
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SEE STATEMENT IN SUPPORT OF SCHEDULE O #1, 2, 3 & 9
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SEE STATEMENT IN SUPPORT OF SCHEDULE O #9
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SEE STATEMENT IN SUPPORT OF SCHED O #9-SCHED V,LINE 36 - SCHED N STATEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SEE SCHEDULE 136116.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt IV
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt V, Line 34
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt V, Line 35b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
ReasonableCauseExplanation/ExplanationTxt0THE 2023 FORM 990-EZ COULD NOT BE TIMELY FILED PENDING THE COMPLETION OF THE 2022 FORM 990-EZ. THE 2022 FORM 990-EZ COULD NOT BE TIMELY FILED AS THE DEBTOR DID NOT UPDATE ITS RECORDS TO THE DATE OF FILING OF THE CHAPTER 7 PETITION, NOR WERE ALL OF THE DEBTORS PRE-PETITION BANK ACCOUNTS RECONCILED BY THE DEBTOR, AND AS SUCH, THERE EFFECT ON THE RELATED ASSET, LIABILITY AND ASSET/FUND BALANCES IS NOT KNOWN. ADDITIONALLY, THE 2022 TAX RETURN WAS PAPER FILED BUT WAS NOT ACCEPTED AS FILED AND COULD NOT BE FILED UNTIL IT WAS FULLY COMPLETED. THE 2023 FORM 990-EZ COULD NOT BE FILED UNTIL THE 2022 FORM 990-EZ WAS FULLY COMPLETED. THE 2022 & 2023 TAX RETURNS ARE BEING FILED SIMULTANEOUSLY. SEE STATEMENT IN SUPPORT OF SCHEDULE O
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0GREGORY MESSER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CH 7 TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum07188581474
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LCG COMMUNITY SERVICES INC DEBTOR
ReturnHeader/Filer/BusinessNameControlTxt0LCGC
ReturnHeader/Filer/EIN0208095241
ReturnHeader/Filer/PhoneNum07188581474
ReturnHeader/Filer/USAddress/AddressLine1Txt026 COURT STREET
ReturnHeader/Filer/USAddress/CityNm0GREGORY MESSERCH TTEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011242
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEONARD HARRIS CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 MERRICK ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROCKVILLE CENTRE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011570
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LEONARD HARRIS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-11-26T11:32:55-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.30$2.51$2.21$0.05$0.14$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$2.39$2.12$0.06$2.04$1.98
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.61$1.39$5.18$5.65$0.47
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.26$0.40$1.86$5.24$5.80$0.55
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.47$0.06$2.41$9.29$9.63$0.34
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.89$0.00$2.89$17.4$16.5$0.88
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.00$0.00$2.00$12.8$13.9$1.06
2015Detailed filing. Detailed filing data is available for this year.$3.06$0.00$3.06$13.3$12.7$0.60
2014Detailed filing. Detailed filing data is available for this year.$2.45$0.00$2.45$12.1$10.4$1.64
2013Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$7.49$7.02$0.47
2012Summary only. Only limited summary data is available for this year.$0.35$0.00$0.35$2.17$1.98$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$1.22
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.00$0.08$1.11