Civic Intelligence

Interborough Developmental and Consultation Center Inc

990 • Fiscal year 2017 • EIN 23-7358415

Jul 01, 2016 to Jun 30, 2017 • Filed on May 15, 2018

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

25th percentile

0.06x

Higher debt load relative to assets than 25% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

13th percentile

0.06x

Higher debt load relative to revenue than 13% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Net Margin

75th percentile

16%

Higher net margin than 75% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

65th percentile

$315,127

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Asset Growth

84th percentile

18%

Faster asset growth than 84% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

78th percentile

22%

Faster revenue growth than 78% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Assets

Up

$23,880,406

Up $3,677,195 (+18%) from 2016

Net Assets

Up

$22,492,155

Up $3,982,406 (+22%) from 2016

Liabilities

Down

$1,388,251

Down $305,211 (-18%) from 2016

Revenue

Up

$24,687,590

Up $4,393,479 (+22%) from 2016

Expenses

Up

$20,810,292

Up $2,642,238 (+15%) from 2016

Net Income

Up

$3,877,298

Up $1,751,241 (+82%) from 2016

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

2017

Assets$23,880,406
Liabilities$1,388,251
Net Assets$22,492,155

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

2017

Revenue$24,687,590
Expenses$20,810,292
Net Income$3,877,298
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 15, 2018
Return Version
2016v3.1
Gross Receipts
$26,935,071
Mission and Program Overview

Mission

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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,046,555$8,172,191▲ $6,125,636
Savings and Temporary Cash Investments$1,294,639$5,490,885▲ $4,196,246
Accounts Receivable$4,616,301$4,861,785▲ $245,484
Land, Buildings, and Equipment, Net$1,732,075$1,566,633▼ $165,442
Prepaid Expenses and Deferred Charges$486,149$323,980▼ $162,169
Investments Program Related$182,485$170,374▼ $12,111
Cash and Non-Interest-Bearing Accounts$6,816,347$38,416▼ $6,777,931
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
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$20,203,211$23,880,406▲ $3,677,195
Other Assets Total$3,028,660$3,256,142▲ $227,482
Liabilities
Accounts Payable and Accrued Expenses$1,218,413$842,493▼ $375,920
Deferred Revenue$475,049$545,758▲ $70,709
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,693,462$1,388,251▼ $305,211
Net Assets / Fund Balance
Unrestricted Net Assets$18,509,749$22,492,155▲ $3,982,406
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$18,509,749$22,492,155▲ $3,982,406
Total Liabilities and Net Assets / Fund Balance$20,203,211$23,880,406▲ $3,677,195

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$971,227$506,840$1,478,067
Equipment$595,406$470,348$1,065,754
Other Assets Org$1,000,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Pilman Dr MikhailMedical DirectorFT$293,359$21,768$315,127
leon gersten thru 1216Executive DirectorPT$272,665$5,565$272,665
Abram GerstenChief operating officerPT$183,538$35,565$219,103
Geraldine AbelsonClinical DirectorFT$190,648$14,326$204,974
Dr Claude LaniadoPhysicianPT$185,099-$185,099
Stephen Gerstenchief executive officerPT$181,480$2,921$184,401
Marlene AkermanFlatbush Clinic DirectorFT$168,879$875$169,754
Sapoznick MarkControllerPT$121,231$26,074$147,305
Mordechai SchechterCFO (as of 7/16)PT$69,331$14,707$84,038
Gloria PariserBoard President-$6,425-$6,425
Mark A Feldman EsqBoard Secretary-$4,425-$4,425
Yossef NewmanBoard Member-$4,250-$4,250
Augusta WilsonBoard Treasurer-$3,400-$3,400
Jacqueline CaesarBoard Member-$1,275-$1,275
Luisa JimenezBoard Member-$850-$850

Highest Paid Contractors

ContractorServicesLocationCompensation
O'connell Aronowitzlegal54 STATE STREET, Albany, NY 12207$251,067
Revenue and Support

Revenue Composition

Contributions and Grants
$1,153,925
Program Service Revenue
$23,225,768
Investment Income
$25,697
Other Revenue
$282,200
All Other Contributions
$422,817
Change in Net Assets
$3,877,298

Audited Revenue Reconciliation

Revenue per Audited Statements
$24,687,590
Revenue Not Reported on Form 990
$105,108
Total Revenue per Audited Statements
$24,792,698
Total Revenue per Form 990
$24,687,590
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,876,372
Other Expenses$3,933,920
Total Fundraising Expense$7,427
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$13,182,288$1,234,427-$14,416,715
Occupancy$1,335,811$26,261-$1,362,072
Payroll Taxes$1,059,868$175,795-$1,235,663
Fees for Services Other$718,089$-7,268-$710,821
Current Officers, Directors, Trustees, and Key Employees-$670,903-$670,903
Office Expenses$544,370$21,337-$565,707
Other Employee Benefits$493,806$59,285-$553,091
Fees for Services Legal-$318,485-$318,485
Depreciation Depletion$265,419$23,587$0$289,006
Insurance$207,081$13,364-$220,445
Fees for Services Accounting-$58,363-$58,363
Advertising$55,609$1,567-$57,176
All Other Expenses$51,346$-3,618$7,427$55,155
Conferences and Meetings$15,429$18,411-$33,840
Travel$17,017$2,876-$19,893
Other Expenses$3,775$1,900-$5,675
Interest$10$1,004-$1,014
Total Functional Expenses$18,172,664$2,630,201$7,427$20,810,292

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$20,810,292
Total Expenses per Audited Statements$20,810,292
Total Expenses per Form 990$20,810,292
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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$126,296
Frances GerstenFamily MemberEmploymentNo$98,385
Naomi GerstenFamily MemberEmploymentNo$66,800
Mark GerstenFamily MemberEmploymentNo$15,570
Miriam SteierFamily MemberEmploymentNo$10,787
Joseph GerstenFamily MemberEmploymentNo$3,096
Esther GerstenFamily MemberEmploymentNo$2,612

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
Yes
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, Chief operating officer, ABRAM GERSTEN, chief administrative officer, and Leon Gersten, executive director HAVE A FAMILY RELATIONSHIP. Part VI, section A, line 9: Phyllys G. Pariser 860 East Broadway Long Beach, NY 11561 Mark A. Feldman Esq. 1717 East 18th Street Brooklyn, NY 11229 Augusta Wilson 788 East 37th Street Brooklyn, NY 11210 Jacqueline Caesar 263 East 19th, Street Brooklyn, NY 11226 Luisa Jimenez 1690 Nostrand Avenue Brooklyn, NY 11226 Charles Levine 571 Oak Drive Far Rockaway, NY 11691 Yossef Newman 1145 East 32nd Street Brooklyn, NY 11210

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

The 990 is drafted AND reviewed by management, compared to the audited financial statements and consolidated fiscal report, 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. In addition the Conflict of Interest Policy and Disclosure Statement are presented to newly appointed Board Members and newly hired Officers upon assuming their positions.

FORM 990, PART VI, SECTION B, LINEs 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.

FORM 990, PART VII, SECTION A, COLUMNS D AND E:

AMOUNTS WERE INTERNALLY ALLOCATED TO RELATED ORGANIZATIONS (LSA RECOVERY, INC., EIN 47-3362066 & s.l.a. associates llc, ein 47-4039553 ), BASED UPON ESTIMATED HOURS WHICH THOSE INDIVIDUALS WORKED FOR THE RELATED ORGANIZATIONs, (no W-2 WAS ISSUED BY THE RELATED ORGANIZATIONs).

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
Mordechai Schechter
Title
CFO
Phone
7183076800
Signed
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Gersten
Formed
1974
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
Employees
496
Volunteers
20

Preparer

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

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. The 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 ORGANIZATION has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, the ORGANIZATION has filed Internal Revenue Service Form 990 information returns, as required, and all other applicable returns in jurisdictions where so required. For the year ended June 30, 2016, there were no interest or penalties recorded or included in the consolidated statement of activities. The ORGANIZATION is subject to routine audits by a taxing authority. As of June 30, 2017, the 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 2014.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Gloria Pariser
IRS990/Form990PartVIISectionAGrp/PersonNm1Mark A Feldman Esq
IRS990/Form990PartVIISectionAGrp/PersonNm2Augusta Wilson
IRS990/Form990PartVIISectionAGrp/PersonNm3Jacqueline Caesar
IRS990/Form990PartVIISectionAGrp/PersonNm4Luisa Jimenez
IRS990/Form990PartVIISectionAGrp/PersonNm5Yossef Newman
IRS990/Form990PartVIISectionAGrp/PersonNm6leon gersten thru 1216
IRS990/Form990PartVIISectionAGrp/PersonNm7Stephen Gersten
IRS990/Form990PartVIISectionAGrp/PersonNm8Abram Gersten
IRS990/Form990PartVIISectionAGrp/PersonNm9Mordechai Schechter
IRS990/Form990PartVIISectionAGrp/PersonNm10Pilman Dr Mikhail
IRS990/Form990PartVIISectionAGrp/PersonNm11Dr Claude Laniado
IRS990/Form990PartVIISectionAGrp/PersonNm12Sapoznick Mark
IRS990/Form990PartVIISectionAGrp/PersonNm13Geraldine Abelson
IRS990/Form990PartVIISectionAGrp/PersonNm14Marlene Akerman
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Board President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7chief executive officer
IRS990/Form990PartVIISectionAGrp/TitleTxt8Chief operating officer
IRS990/Form990PartVIISectionAGrp/TitleTxt9CFO (as of 7/16)
IRS990/Form990PartVIISectionAGrp/TitleTxt10Medical Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Physician
IRS990/Form990PartVIISectionAGrp/TitleTxt12Controller
IRS990/Form990PartVIISectionAGrp/TitleTxt13Clinical Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Flatbush Clinic Director
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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE THE HIGHEST QUALITY OF MENTAL HEALTH SERVICES AND ENSURE A CONTINUUM OF CARE TO THE COMMUNITY
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt0553091
IRS990/OtherExpensesGrp/Desc0MAINTENANCE
IRS990/OtherExpensesGrp/Desc1BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc2PROF COURSES & STAFF DEVEL.
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IRS990/PayrollTaxesGrp/ProgramServicesAmt01059868
IRS990/PayrollTaxesGrp/TotalAmt01235663
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0323980
IRS990/PrincipalOfficerNm0STEPHEN GERSTEN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0CLINICAL FEES
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt023225768
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IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0840748
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IRS990/PYInvestmentIncomeAmt036032
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IRS990/PYOtherExpensesAmt03957620
IRS990/PYOtherRevenueAmt0179659
IRS990/PYProgramServiceRevenueAmt019237672
IRS990/PYRevenuesLessExpensesAmt02126057
IRS990/PYSalariesCompEmpBnftPaidAmt014210434
IRS990/PYTotalExpensesAmt018168054
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt020294111
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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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