Nonprofit · EIN 11-2729771
INDEPENDENT LIVING ASSOCIATION INC
Tax-exempt · BROOKLYN, NY 11201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $71,211,825 | $69,253,130 | $1,958,695 | $35,686,139 | $17,339,697 | $18,346,442 |
| June 30, 2024 | 990 | $61,021,999 | $65,129,893 | -$4,107,894 | $34,611,830 | $18,295,706 | $16,316,124 |
| June 30, 2023 | 990 | $62,522,358 | $63,575,370 | -$1,053,012 | $38,017,119 | $17,753,922 | $20,263,197 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $151,925
- Program service revenue
- $68,936,457
- Investment income
- $376,164
- Net income from fundraising events
- -$43,230
- Other revenue
- $1,747,279
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $1,103,571
- Other salaries and wages
- $31,984,412
- Salaries, compensation and benefits (total)
- $48,475,281
- Professional fundraising fees
- $0
- Legal fees
- $101,536
- Accounting fees
- $94,775
- Occupancy
- $2,252,975
- Travel
- $1,942,321
- Depreciation
- $831,265
- Program services (functional)
- $64,228,199
- Management and general (functional)
- $5,024,931
Balance sheet and other
- Total assets, start of year
- $34,611,830
- Total assets, end of year
- $35,686,139
- Total liabilities, end of year
- $17,339,697
- Net assets, end of year
- $18,346,442
- Land, buildings and equipment
- $12,503,250
- Publicly traded securities
- $6,536,425
- Net assets without donor restrictions
- $18,346,442
- Gross receipts
- $71,312,085
- Employees
- 775
- Volunteers
- 6
- Year formed
- 1984
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| FRANK DE LUCIA | EXECUTIVE DIRECTOR Officer | 35 | $366,769 | $32,680 |
| AVA MORGAN | DEPUTY EXEC DIR / COO Officer | 35 | $252,138 | $25,021 |
| ALEX KAN | CHIEF FINANCIAL OFFICER Officer | 35 | $213,129 | $29,750 |
| STEVEN BONICI | IT DIRECTOR Highest-paid employee | 35 | $140,130 | $28,143 |
| ROYLYN THOMAS | DIRECTOR OF HUMAN RESOURCES Highest-paid employee | 35 | $116,578 | $11,859 |
| HEATHER DENNIS LYNE | DIRECT CARE COUNSELOR Highest-paid employee | 35 | $117,855 | $10,327 |
| ROSELENE SALNAVE DORT | DIRECT CARE COUNSELOR Highest-paid employee | 35 | $111,652 | $9,370 |
| CHRISTIAN RODRIGUEZ | CONTROLLER Highest-paid employee | 35 | $107,631 | $11,264 |
| ARTHUR PALEVSKY | BOARD MEMBER & FORMER ADJUNCT ADMINISTRATOR Trustee or director | 1 | $105,502 | $2,319 |
| CARLTON T BUTLERESQ | CHAIRMAN & SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ROBERT MCKENNA | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JERRY GLASSMAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JANET KOCH | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LOLA SIMPSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| FRANK DE LUCIA | EXECUTIVE DIRECTOR Officer | 35 | $322,926 | $31,234 |
| AVA MORGAN | DEPUTY EXEC DIR / COO Officer | 35 | $236,540 | $23,986 |
| ALEX KAN | CHIEF FINANCIAL OFFICER Officer | 35 | $200,298 | $28,298 |
| ARTHUR PALEVSKY | ADJUNCT ADMINISTRATOR Highest-paid employee | 27 | $204,155 | $21,892 |
| FREDA MC DUFFIE | AREA COORDINATOR Highest-paid employee | 35 | $142,461 | $19,448 |
| STEVEN BONICI | IT DIRECTOR Highest-paid employee | 35 | $134,752 | $21,786 |
| THERESA SHUPING | DIRECTOR OF QUALITY ASSURANCE Highest-paid employee | 35 | $120,417 | $27,998 |
| RAYMOND J ANDERSON | NURSING COORDINATOR Highest-paid employee | 35 | $117,420 | $3,260 |
| CARLTON T BUTLERESQ | CHAIRMAN & SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ROBERT MCKENNA | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| LOLA SIMPSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JANET KOCH | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Francis De Lucia | Deputy Executive Director/CFO Officer | 35 | $259,701 | $78,927 |
| Arthur Palevsky | Executive Director Officer | 35 | $266,618 | $21,270 |
| Ava Morgan | Director of Operations Key employee | 35 | $196,552 | $30,607 |
| Alex Kan | Controller Key employee | 35 | $183,950 | $34,201 |
| Freda Mc Duffie | Area Coordinator Highest-paid employee | 35 | $184,384 | $19,673 |
| Evett M Bernal | Direct Care Counselor Highest-paid employee | 40 | $130,867 | $37,944 |
| Vaina B Cayo | Assistant Residence Manager Highest-paid employee | 40 | $143,629 | $18,266 |
| Steven Bonici | IT Director Highest-paid employee | 35 | $134,685 | $19,272 |
| Jean P Gaillard | Residence Manager Highest-paid employee | 40 | $133,105 | $16,227 |
| Carlton T Butler | Chairman & Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Robert McKenna | President Trustee or director, Officer | 1 | $0 | $0 |
| Lola Simpson | Board Member Trustee or director | 1 | $0 | $0 |
| Rita Derman | Board Member Trustee or director | 1 | $0 | $0 |
| Janet Koch | Board Member Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 110 YORK ST, BROOKLYN, NY 11201-1412
- In care of
- % ALEXANDER C KAN
- Principal officer (990 for 2024)
- FRANCIS DE LUCIA, 110 YORK STREET 4TH FL, BROOKLYN, NY 11201
- Signed the 990
- FRANK DE LUCIA, EXECUTIVE DIRECTOR
- Phone
- (718) 852-2000
- Website
- WWW.ILAONLINE.ORG
- Return prepared by
- CERINI & ASSOCIATES LLP
Mission
THE ORGANIZATION'S MISSION IS TO PROVIDE PROGRAMS, CARE, SERVICES, HABILITATION AND SOCIAL ACTIVITIES, IN CONSULTATION WITH THE NYS OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES (OPWDD), WHICH SERVES THE NEEDS OF DEVELOPMENTALLY AND/OR INTELLECTUALLY DISABLED PERSONS.
Program accomplishments
- THE ORGANIZATION OPERATES THIRTY-NINE INDIVIDUALIZED RESIDENTIAL ALTERNATIVE (IRA) PROGRAMS WITH 230 BEDS, AND ONE INTERMEDIATE CARE FACILITY (ICF/DD) WITH 17 BEDS AS OF JUNE 30, 2025. ALL RESIDENTS ARE REFERRED FROM NEW YORK STATE. THE ORGANIZATION ALSO PROVIDES DAY HABILITATION THROUGH A GROUP DAY HABILITATION PROGRAM WITH FUNDING FOR 50 PARTICIPANTS. ADDITIONALLY, THE ORGANIZATION PROVIDED IN-RESIDENCE DAY HABILITATION SERVICES TO ITS IRAS, THE BILLABLE UNITS FOR WHICH WERE 9,805.00 HOURS.Expenses $64,228,199 · revenue $68,936,457
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 11-2729771
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1986
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P700)
- Assets (IRS master file)
- $35,686,139
- Income (IRS master file)
- $71,312,085
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $71,211,825 | $69,253,130 | $35,686,139 | XML |
| 990 | June 2024 | $61,021,999 | $65,129,893 | $34,611,830 | XML |
| 990 | June 2023 | $62,522,358 | $63,575,370 | $38,017,119 | XML |
| 990 | June 2022 | $74,420,946 | $67,004,058 | $37,281,388 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 11-2729771).
Questions about INDEPENDENT LIVING ASSOCIATION INC
- What is the EIN of INDEPENDENT LIVING ASSOCIATION INC?
- The employer identification number (EIN) of INDEPENDENT LIVING ASSOCIATION INC is 11-2729771.
- Is INDEPENDENT LIVING ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
- Are donations to INDEPENDENT LIVING ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does INDEPENDENT LIVING ASSOCIATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of INDEPENDENT LIVING ASSOCIATION INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INDEPENDENT LIVING ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of INDEPENDENT LIVING ASSOCIATION INC?
- The 990 for the year ended June 30, 2025 names FRANCIS DE LUCIA.
- Who are the officers and directors of INDEPENDENT LIVING ASSOCIATION INC?
- The 990 for the year ended June 30, 2025 lists 14 people; 9 received compensation from the organization, the highest $366,769 (FRANK DE LUCIA, EXECUTIVE DIRECTOR).
- How much revenue does INDEPENDENT LIVING ASSOCIATION INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $71,211,825, expenses of $69,253,130 and total assets of $35,686,139 at year end.
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