Civic Intelligence

Interborough Developmental and Consultation Center Inc

990 • Fiscal year 2015 • EIN 23-7358415

Jul 01, 2014 to Jun 30, 2015 • Filed on May 13, 2016

1623 Kings HighwayBrooklyn, NY 11229

(718) 375-1200

Siviq Scores

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

Liabilities / Assets

29th percentile

0.07x

Higher debt load relative to assets than 29% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

19th percentile

0.07x

Higher debt load relative to revenue than 19% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

76th percentile

16%

Higher net margin than 76% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

77th percentile

$279,521

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

88th percentile

23%

Faster asset growth than 88% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

81st percentile

21%

Faster revenue growth than 81% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Up

$17,617,138

Up $3,284,264 (+23%) from 2014

Net Assets

Up

$16,355,584

Up $2,692,181 (+20%) from 2014

Liabilities

Up

$1,261,554

Up $592,083 (+88%) from 2014

Revenue

Up

$19,188,408

Up $3,354,091 (+21%) from 2014

Expenses

Up

$16,162,923

Up $2,258,005 (+16%) from 2014

Net Income

Up

$3,025,485

Up $1,096,086 (+57%) from 2014

Historical Trend

Balance Sheet Trend

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

$150M$100M$50M$0Assets 2011: $4,664,397Liabilities 2011: $2,793Net Assets 2011: $4,661,6042011Assets 2012: $8,523,198Liabilities 2012: $1,522,699Net Assets 2012: $7,000,4992012Assets 2013: $12,740,399Liabilities 2013: $1,013,335Net Assets 2013: $11,727,0642013Assets 2014: $14,332,874Liabilities 2014: $669,471Net Assets 2014: $13,663,4032014Assets 2015: $17,617,138Liabilities 2015: $1,261,554Net Assets 2015: $16,355,5842015Assets 2016: $20,203,211Liabilities 2016: $1,693,462Net Assets 2016: $18,509,7492016Assets 2017: $23,880,406Liabilities 2017: $1,388,251Net Assets 2017: $22,492,1552017Assets 2018: $29,617,573Liabilities 2018: $4,335,035Net Assets 2018: $25,282,5382018Assets 2019: $49,479,751Liabilities 2019: $21,933,509Net Assets 2019: $27,546,2422019Assets 2020: $52,946,347Liabilities 2020: $24,658,839Net Assets 2020: $28,287,5082020Assets 2021: $61,623,980Liabilities 2021: $24,850,799Net Assets 2021: $36,773,1812021Assets 2022: $64,926,726Liabilities 2022: $22,965,584Net Assets 2022: $41,961,1422022Assets 2023: $89,848,231Liabilities 2023: $30,230,418Net Assets 2023: $59,617,8132023Assets 2024: $101,556,636Liabilities 2024: $33,466,666Net Assets 2024: $68,089,9702024

Highlighted filing

2015

Assets$17,617,138
Liabilities$1,261,554
Net Assets$16,355,584

Operations Trend

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

$100M$50M$0Expenses 2011: $10,441,9312011Expenses 2012: $11,927,6952012Expenses 2013: $12,285,7092013Revenue 2014: $15,834,317Expenses 2014: $13,904,918Net Income 2014: $1,929,3992014Revenue 2015: $19,188,408Expenses 2015: $16,162,923Net Income 2015: $3,025,4852015Revenue 2016: $20,294,111Expenses 2016: $18,168,054Net Income 2016: $2,126,0572016Revenue 2017: $24,687,590Expenses 2017: $20,810,292Net Income 2017: $3,877,2982017Revenue 2018: $28,458,517Expenses 2018: $24,829,845Net Income 2018: $3,628,6722018Revenue 2019: $34,642,577Expenses 2019: $31,580,277Net Income 2019: $3,062,3002019Revenue 2020: $40,363,624Expenses 2020: $39,821,594Net Income 2020: $542,0302020Revenue 2021: $56,914,779Expenses 2021: $49,054,488Net Income 2021: $7,860,2912021Revenue 2022: $63,874,743Expenses 2022: $57,144,385Net Income 2022: $6,730,3582022Revenue 2023: $84,339,222Expenses 2023: $67,450,326Net Income 2023: $16,888,8962023Revenue 2024: $87,067,322Expenses 2024: $80,089,191Net Income 2024: $6,978,1312024

Highlighted filing

2015

Revenue$19,188,408
Expenses$16,162,923
Net Income$3,025,485
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 13, 2016
Return Version
2014v6.0
Gross Receipts
$19,188,408
Mission and Program Overview

Mission

To provide the highest quality of mental health services and ensure a continuum of care to the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$4,153,007$6,127,764▲ $1,974,757
Cash and Non-Interest-Bearing Accounts$6,763,733$5,442,145▼ $1,321,588
Investments in Publicly Traded Securities$2,006,940$2,018,447▲ $11,507
Land, Buildings, and Equipment, Net$898,610$1,940,319▲ $1,041,709
Prepaid Expenses and Deferred Charges$191,351$449,703▲ $258,352
Savings and Temporary Cash Investments$42,892$294,137▲ $251,245
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$14,332,874$17,617,138▲ $3,284,264
Other Assets Total$276,341$1,344,623▲ $1,068,282
Liabilities
Accounts Payable and Accrued Expenses$621,816$857,277▲ $235,461
Deferred Revenue$0$404,277▲ $404,277
Other Liabilities$47,655$0▼ $47,655
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$669,471$1,261,554▲ $592,083
Net Assets / Fund Balance
Unrestricted Net Assets$13,663,403$16,355,584▲ $2,692,181
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$13,663,403$16,355,584▲ $2,692,181
Total Liabilities and Net Assets / Fund Balance$14,332,874$17,617,138▲ $3,284,264

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$579,964$299,662-
Leasehold Improvements$1,360,355$300,561-
Other Assets Org$1,125,460--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mikhael PilmanMedical DirectorFT$265,302$14,219$279,521
Leon GerstenExecutive DirectorFT$204,427-$204,427
Camille ArcherPhysicianFT$174,201-$174,201
Stephen GerstenChief Operating OfficierFT$168,774-$168,774
Abram GerstenChief Administrative OfficerFT$144,136$18,033$162,169
Geraldine AbelsonClinical DirectorFT$146,454$6,221$152,675
Mark E SapoznickControllerFT$125,233$18,952$144,185
Marlene AkermanFlatbush Clinic DirectorFT$129,079-$129,079
Gloria PariserBoard President-$3,750-$3,750
Augusta WilsonBoard Treasurer-$1,950-$1,950
Mark FeldmanBoard Secretary-$1,700-$1,700
Jacqueline CaesarBoard Member-$1,550-$1,550
Yossef Newman From 1214Board Member-$400-$400
Abraham Jeger Thru 1214Board Member-$350-$350

Board Members and Trustees

NameTitle
Charles LevineBoard Member
Luisa JimenezBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
East Rock Const MaintenanceConstruction35 CARMAN AVENUE, East Rockaway, NY 11518$376,859
O'connell AronowitzLegal54 STATE STREET, Albany, NY 12207$195,073
McsIt Management1836 RYDER STREET, Brooklyn, NY 11234$178,056
The Lazar Consulting Group INCHlthcare Consultant5614 16TH AVENUE, Brooklyn, NY 11204$120,000
Revenue and Support

Revenue Composition

Contributions and Grants
$606,912
Program Service Revenue
$18,422,754
Investment Income
$1,294
Other Revenue
$157,448
Change in Net Assets
$3,025,485

Audited Revenue Reconciliation

Revenue per Audited Statements
$19,188,408
Revenue Not Reported on Form 990
$-73,163
Total Revenue per Audited Statements
$19,115,245
Total Revenue per Form 990
$19,188,408
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,852,158
Other Expenses$3,310,765
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,320,727$483,445-$10,804,172
Occupancy$1,149,430$39,601-$1,189,031
Payroll Taxes$779,051$83,757-$862,808
Other Employee Benefits$553,200$39,574-$592,774
Current Officers, Directors, Trustees, and Key Employees-$592,404-$592,404
Fees for Services Other$460,678$90,981-$551,659
Office Expenses$295,399$26,307-$321,706
Depreciation Depletion$190,711$24,026-$214,737
Fees for Services Legal-$214,584-$214,584
Insurance$142,997$20,120-$163,117
All Other Expenses$40,327$22,494-$62,821
Fees for Services Accounting-$59,800-$59,800
Other Expenses$129,703$25,460-$25,460
Advertising$15,252$7,500-$22,752
Conferences and Meetings$8,986$12,775-$21,761
Interest$93$1,621-$1,714
Total Functional Expenses$14,411,421$1,751,502$0$16,162,923

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$16,162,923
Total Expenses per Audited Statements$16,162,923
Total Expenses per Form 990$16,162,923
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Suzanne LebovitsFamily MemberEmploymentNo$88,096
Frances GerstenFamily MemberEmploymentNo$77,621
Naomi GerstenFamily MemberEmploymentNo$51,712
Miriam SteierFamily MemberEmploymentNo$16,124
Nechama LebovitsFamily MemberEmploymentNo$9,968
Yonason LebovitsFamily MemberEmploymentNo$6,474

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 2:

Stephen gersten, coo and abram gersten cao have a family relationship.

FORM 990, PART VI, SECTION B, LINE 11B:

The 990 is drafted & reviewed by management, compared to the audited FS & CFR, and distributed to the Board members to review and question if necessary.

FORM 990, PART VI, SECTION B, LINE 12C:

Annually Directors review Vendors and discuss any relationships. Wage increases for all related empoloyees are disclosed and independently reviewed by the Board.

FORM 990, PART VI, SECTION B, LINE 15A & 15B:

The Compensation Committee, comprised of members of the Board of Directors, contracts an Independent Compensation Consultant who gathers operational & financial data of the Organization, and compares it to that of similar organizations to benchmark appropriate levels of Executive and Management compensation. The results of these studies are presented to the Committee which reviews and discusses related salary recommendations with Board Counsel, and prepares appropriate recommendations to the Board for final discussion and approval. Contemporaneous minutes are taken of all meetings of the Committee and Board of Directors, including detailed results and explanations of the agreed upon Compensation of the Executive Director, Officers, and Highly Compensated Staff.

FORM 990, PART VI, SECTION C, LINE 19:

The organization makes its governing documents and conflict of interest policy available to the general public upon request. The audited financial statements are also available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Interborough Developmental and Consultation
EIN
23-7358415
In Care Of
% MARK E SAPOZNICK CONTROLLE
Phone
7183751200
Address
1623 KINGS HIGHWAY, BROOKLYN, NY 11229

Signing Officer

Name
Leon Gersten
Title
executive director
Phone
7183751200
Signed
2016-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leon Gersten
Formed
1974
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
393
Volunteers
20

Preparer

Firm
Bdo USA Llp
Address
100 PARK AVENUE, NEW YORK, NY 10017-5001
Preparer
Paul Hammerschmidt
Phone
2128858000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Correction to record rent on a straight-line basis.

Financial Statement Notes

PART X, LINE 2:

Under asc 740, "income taxes", an organization must recognize the financial statement effects of a tax position taken for tax return purposes when it is more likely than not that the position will not be sustained upon examination by a taxing authority. Interborough developmental and consultation center, inc. (the "reporting organization") does not believe it has taken any material uncertain tax positions and, accordingly, it has not recorded any liability for unrecognized tax benefits. The reporting organization has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, the reporting organization has filed internal revenue service ("irs") form 990 information returns, as required, and all other applicable returns in jurisdictions where so required. For the year ended june 30, 2015, there were no interest or penalties recorded or included in the consolidated statement of activities. The reporting organization is subject to routine audits by a taxing authority. As of june 30, 2015, the reporting organization was not subject to any examination by a taxing authority and believes it is no longer subject to income tax examination for the years prior to june 30, 2012.

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

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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$102$33.5$68.1$87.1$80.1$6.98
2023Detailed filing. Detailed filing data is available for this year.$89.8$30.2$59.6$84.3$67.5$16.9
2022Detailed filing. Detailed filing data is available for this year.$64.9$23.0$42.0$63.9$57.1$6.73
2021Detailed filing. Detailed filing data is available for this year.$61.6$24.9$36.8$56.9$49.1$7.86
2020Detailed filing. Detailed filing data is available for this year.$52.9$24.7$28.3$40.4$39.8$0.54
2019Detailed filing. Detailed filing data is available for this year.$49.5$21.9$27.5$34.6$31.6$3.06
2018Detailed filing. Detailed filing data is available for this year.$29.6$4.34$25.3$28.5$24.8$3.63
2017Detailed filing. Detailed filing data is available for this year.$23.9$1.39$22.5$24.7$20.8$3.88
2016Detailed filing. Detailed filing data is available for this year.$20.2$1.69$18.5$20.3$18.2$2.13
2015Detailed filing. Detailed filing data is available for this year.$17.6$1.26$16.4$19.2$16.2$3.03
2014Detailed filing. Detailed filing data is available for this year.$14.3$0.67$13.7$15.8$13.9$1.93
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.7$1.01$11.7$12.3
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.52$1.52$7.00$11.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.66$0.00$4.66$10.4
Peer Organizations

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