Civic Intelligence

Interborough Developmental and Consultation Center Inc

990 • Fiscal year 2021 • EIN 23-7358415

Jul 01, 2020 to Jun 30, 2021 • Filed on May 13, 2022

1623 Kings HighwayBrooklyn, NY 11229

(929) 273-7601

Siviq Scores

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

Liabilities / Assets

65th percentile

0.40x

Higher debt load relative to assets than 65% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Liabilities / Revenue

57th percentile

0.44x

Higher debt load relative to revenue than 57% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Net Margin

55th percentile

14%

Higher net margin than 55% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Top Officer Pay

60th percentile

$397,589

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Asset Growth

62nd percentile

16%

Faster asset growth than 62% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2020 to 2021

Revenue Growth

77th percentile

41%

Faster revenue growth than 77% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2020 to 2021

Assets

Up

$61,623,980

Up $8,677,633 (+16%) from 2020

Net Assets

Up

$36,773,181

Up $8,485,673 (+30%) from 2020

Liabilities

Up

$24,850,799

Up $191,960 (+0.8%) from 2020

Revenue

Up

$56,914,779

Up $16,551,155 (+41%) from 2020

Expenses

Up

$49,054,488

Up $9,232,894 (+23%) from 2020

Net Income

Up

$7,860,291

Up $7,318,261 (+1350%) from 2020

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

2021

Assets$61,623,980
Liabilities$24,850,799
Net Assets$36,773,181

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

2021

Revenue$56,914,779
Expenses$49,054,488
Net Income$7,860,291
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 13, 2022
Return Version
2020v4.1
Gross Receipts
$59,877,203
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, medical and therapeutic services and ensure a continuum of care to the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$25,149,508$25,542,123▲ $392,615
Accounts Receivable$9,316,123$11,052,027▲ $1,735,904
Investments in Publicly Traded Securities$7,831,472$10,581,187▲ $2,749,715
Cash and Non-Interest-Bearing Accounts$6,524,298$6,772,186▲ $247,888
Intangible Assets$1,055,314$3,483,149▲ $2,427,835
Savings and Temporary Cash Investments$131,843$2,491,433▲ $2,359,590
Prepaid Expenses and Deferred Charges$646,128$755,807▲ $109,679
Inventories for Sale or Use$0$20,800▲ $20,800
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
Loans From Officers Directors$0$0→ $0
Total Assets$52,946,347$61,623,980▲ $8,677,633
Other Assets Total$2,291,661$925,268▼ $1,366,393
Liabilities
Mortgage Notes Payable Secured by Investment Property$21,637,913$20,059,626▼ $1,578,287
Accounts Payable and Accrued Expenses$2,004,128$3,196,660▲ $1,192,532
Deferred Revenue$887,469$1,052,307▲ $164,838
Unsecured Notes Loans Payable$0$451,685▲ $451,685
Other Liabilities$129,329$90,521▼ $38,808
Grants Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$24,658,839$24,850,799▲ $191,960
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$28,287,508$36,773,181▲ $8,485,673
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$28,287,508$36,773,181▲ $8,485,673
Total Liabilities and Net Assets / Fund Balance$52,946,347$61,623,980▲ $8,677,633

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,411,284$487,577$11,898,861
Land$10,512,768-$10,512,768
Leasehold Improvements$1,950,377$1,491,104$3,441,481
Equipment$1,390,594$1,574,957$2,965,551
Other Land Buildings$277,100-$277,100
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephen GerstenChief Executive OfficerPT$364,196$11,541$375,737
Dr Mikhail PilmanMedical DirectorFT$341,346$31,706$373,052
Dr Igor ZakharovMedical DirectorFT$300,400$2,262$302,662
Abram GerstenChief Operating OfficerPT$277,140$16,117$293,257
Dr Alla BarskyPhysicianFT$254,529$26,471$281,000
Dr Htet Htet LinnPhysicianPT$273,618-$273,618
Geraldine AbelsonClinical DirectorFT$246,471$19,647$266,118
Mordechai SchechterChief Financial OfficerPT$208,449$14,219$222,668
Sandra ChatelainBoard Member-$17,610-$17,610
Gloria PariserBoard Member-$8,326-$8,326
Mark A Feldman EsqBoard Member-$7,325-$7,325
Yossef NewmanBoard Treasurer-$6,850-$6,850
Joseph AryehBoard Member-$5,250-$5,250
Zev M BomrindBoard Secretary-$5,250-$5,250
Luisa JimenezBoard Member-$4,150-$4,150
Augusta WilsonBoard President-$3,150-$3,150

Highest Paid Contractors

ContractorServicesLocationCompensation
Qualifacts Systems IncProcessing Service315 Deaderick Suite 2300, Nashville, TN 37238$368,469
O'connell Aronowitz PCLegal54 State Street, Albany, NY 12207$237,257
Mothers Aligned Saving Kids IncFamily Support SVCS1430 East 12th Street, Brooklyn, NY 11230$182,228
Ultimate Billing IncBilling service33115 Collection Center Drive, Chicago, IL 60693$181,860
CCM HealthHealth Services824 N 11th Street, Montevideo, MN 56265$180,158
Revenue and Support

Revenue Composition

Contributions and Grants
$6,381,250
Program Service Revenue
$49,005,292
Investment Income
$548,495
Other Revenue
$979,742
All Other Contributions
$787,123
Change in Net Assets
$7,860,291

Audited Revenue Reconciliation

Revenue per Audited Statements
$56,914,779
Revenue Not Reported on Form 990
$1,774,043
Total Revenue per Audited Statements
$58,688,822
Total Revenue per Form 990
$56,914,779
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$38,813,161
Other Expenses$10,241,327
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$30,930,475$1,150,330-$32,080,805
Other Employee Benefits$2,143,177$255,380-$2,398,557
Occupancy$2,257,646$58,434-$2,316,080
Payroll Taxes$2,009,651$266,280-$2,275,931
Fees for Services Other$1,145,873$191,836-$1,337,709
Depreciation Depletion$966,301$299,462$0$1,265,763
Current Officers, Directors, Trustees, and Key Employees-$1,011,263-$1,011,263
Office Expenses$965,637$34,975-$1,000,612
Information Technology$791,321$14,018-$805,339
Interest$635,023$93,370-$728,393
Pension Plan Contributions$670,050$18,572-$688,622
Insurance$476,036$25,034$0$501,070
Comp Disqual Persons-$357,983-$357,983
Advertising$348,611$5,164-$353,775
Fees for Services Legal$280,969$44,589-$325,558
All Other Expenses$147,944$14,568-$162,512
Fees for Services Accounting$135,683$2,048-$137,731
Other Expenses$65,176$0$0$65,176
Conferences and Meetings$3,248$37,737-$40,985
Travel$4,742$6,360-$11,102
Total Functional Expenses$45,082,612$3,971,876$0$49,054,488

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$49,593,145
Expenses per Audited Statements$49,054,488
Total Expenses per Form 990$49,054,488
Expenses Not Reported on Form 990$538,657
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$208,427
Naomi GertsenFamily MemberEmploymentNo$122,269
Miriam SteierFamily MemberEmploymentNo$18,347
Joseph GerstenFamily MemberEmploymentNo$8,940

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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$90,521
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 35% controlled entity
No
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 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 employees 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 and 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) and s.l.a. Associates, llc (ein: 47-4039553) based upon estimated hours which those individuals worked for the related organizations. Compensation is paid by the reporting organization as common paymaster. 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
9292737601
Address
1623 KINGS HIGHWAY, BROOKLYN, NY 11229

Signing Officer

Name
Stephen Gersten
Title
CEO
Phone
9292737601
Signed
2022-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Gersten
Formed
1974
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
7
Employees
697
Volunteers
8

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 III, LINE 4D:

THE REMAINING PROGRAMS INCLUDE THE FOLLOWING: A) LSA RECOVERY - PROVIDES SUBSTANCE ABUSE OUTPATIENT CLINICAL SERVICES. B) CHILDREN AND FAMILY TREATMENT AND SUPPORT SERVICES (CFTSS) & MOTHERS ALIGNED SAVING KINDS (MASK) - HELP CHILDREN AND YOUTH WITH MENTAL HEALTH AND SUBSTANCE USE NEEDS, AND SUPPORT GROUPS FOR THEIR FAMILIES. C) HOME & COMMUNITY-BASED SERVICES (HCBS) - HOME & COMMUNITY SUPPORT, INCLUDING PEER SUPPORT, FOR INDIVIDUALS WITH SERIOUS MENTAL ILLNESS AND SUBSTANCE USE DISORDERS. D) HEALTH COACH PROGRAM - COACHING INDIVIDUALS IN MAINTAINING THEIR MENTAL AND PHYSICAL HEALTH. E) Certified Community Behavioral Health Clinics (CCBHC) - Crisis mental health services, including 24-hour mobile crisis teams, emergency crisis intervention, and crisis stabilization. F) Intensive Outpatient Program (IOP) - Service clients who are experiencing an acute episode of mental illness triggered by an exacerbation of symptoms that places them at risk for hospitalization. FORM 990, PART VI, SECTION A, LINE 2: STEPHEN GERSTEN, CHIEF EXECUTIVE OFFICER, AND ABRAM GERSTEN, CHIEF OPERATING OFFICER HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 9: Gloria Pariser 860 EAST BROADWAY LONG BEACH, NY 11561 MARK A. FELDMAN ESQ. 1465 EAST 19TH STREET BROOKLYN, NY 11230 AUGUSTA WILSON 788 EAST 37TH STREET BROOKLYN, NY 11210 ZEV M. BOMRIND 1420 EAST 26TH STREET BROOKLYN, NY 11210 LUISA JIMENEZ 1690 NOSTRAND AVENUE BROOKLYN, NY 11226 YOSSEF NEWMAN 1145 EAST 32ND STREET BROOKLYN, NY 11210 JOSEPH ARYEH 247 ELM STREET WEST HEMPSTEAD, NY 11552 SANDRA CHATELAIN ONE HARBOURSIDE DRIVE DELRAY BEACH, FL 33483 DELRAY BEACH, FL 33483 DELRAY BEACH, FL 33483

FORM 990, PART XI, LINE 9:

NET ASSET TRANSFER AT JANUARY 7, 2021 PURSUANT TO LSA Recovery, Inc. MERGER. --------------$610,004

FORM 990, PART XII, LINE 3B:

The organization has an Extension of Time to complete the required audit.

Financial Statement Notes

PART X, LINE 2:

Under u.s. Gaap, the 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 irs form 990 information returns, as required, and all other applicable returns in jurisdictions where so required. The organization is subject to routine audits by a taxing authority. As of june 30, 2021, the organization was not subject to any examination by a taxing authority.

PART XI, LINE 2D:

Intercompany interest income, rent income and management fee from disregarded entity..................$538,657

PART XII, LINE 2D:

Intercompany interest expense, rent expense and management fee from disregarded entity..................$538,657

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IRS990/Desc0PROVIDING COMPREHENSIVE MENTAL HEALTH SERVICES TO ALL SEGMENTS OF THE COMMUNITY, WITH AN AVERAGE 954 CLIENTS COUNSELED DAILY AND A TOTAL OF 12,057 INDIVIDUALS SEEN ANNUALLY; AND PROVIDING SCHOOLS WITH THE CAPACITY TO DEAL WITH MENTAL HEALTH CRISIS AND PREVENTION.
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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