{"success":true,"data":{"_id":131624000,"filings":[{"Organization":{"value":null,"Person":["JUDITH PINCUS","MICHAEL H KIRSHNER","Andrew Slutsky","BRADLEY E CHASE"],"Title":["CHIEF WIND-DOWN OFFICER, PLAN ADMINISTRATOR","CONTROLLER / VICE PRESIDENT","Director, Sr./HR","Administrative Manager"],"Hours":[32.0,32.8,32.8,35.0],"Total Compensation":[251629,271702,162419,135708],"Direct compensation":[243687,219577,115888,114083],"Other compensation":[7942,52125,46531,21625]},"Basic":{"value":null,"mission":"In the areas of behavioral health, intellectual and developmental disabilities, housing, home care, employment/workforce, education, youth and family services. fegs also administered complex residential and support programs for the intellectually and developmentally disabled and a comprehensive portfolio of behavioral treatment and residential programs for the mentally ill. at its peak, fegs operated a network of over 350 programs located throughout the metropolitan new york and long island areas. on march 18, 2015 (the \"petition date\"), fegs filed a voluntary petition for relief under chapter 11 of the bankruptcy code in the united states bankruptcy court for the eastern district of new york (the \"court\"). during the pendency of its chapter 11 case, fegs operated its business and managed its affairs as a debtor-in-possession. prior to the petition date, fegs announced that it planned to transfer its charitable purpose programs to other not-for-profit service providers. by may 31, 2015, fegs had successfully transferred its charitable purpose programs to other exempt not-for-profit organizations. pursuant to court order, fegs subsequently leased its real estate to the acquiring service providers until a sale of its real estate could be completed and approved by the court. on october 6, 2017, fegs filed with the court its disclosure statement and plan of liquidation (collectively, the \"plan\"). the plan provides a means by which the remaining assets of the debtor's real estate portfolio and other remaining assets will be liquidated. the plan further provides that the proceeds of such liquidation, together with the proceeds of the prior sales of the debtor's assets, will be distributed under chapter 11 of the bankruptcy code, and sets forth the treatment of all claims against the debtor. the plan proposes the private sale of substantially all of the remaining real estate assets - comprised largely of group homes, cooperative apartments and community residence facilities housing many of its former clients, to the not-for-profit exempt organizations who took over fegs' programs and continue to provide services to fegs' former residential clients. the plan also provides for the private sale of fegs' membership and sponsorship interests in four housing corporations whose properties house physically and developmentally disabled clients (the \"housing corporation interests\"). these private sales will serve to continue the charitable mission of fegs and to ensure the continued residence and care of its former clients. on february 6, 2018, pursuant to the findings of fact, conclusions of law and order confirming third amended plan of liquidation under chapter 11 of the bankruptcy code of federation employment and guidance service, inc. d/b/a fegs [docket no. 1050] (the \"confirmation order\"), the court confirmed fegs' plan. pursuant to the confirmation order, the court authorized fegs to consummate the private sales of its remaining assets to the exempt organization service providers who took over the operation of the debtor's programs. pursuant to the plan, a creditor trust was also created for the benefit of pursuing certain litigation claims for the benefit of unsecured creditors. the creditor trust was funded by fegs with cash and the assignment of litigation claims consisting of preference claims, claims held by fegs against two of its former officers and claims held by fegs against its former auditors. pursuant to the plan, judith pincus was appointed plan administrator and robert n. michaelson was appointed the trustee for the creditor trust. the plan became effective march 1, 2018 [docket no. 1056]. during the current tax year and pursuant to court orders including the confirmation order, the debtor continued the process of winding-up its operations and implementation of the plan as approved by the court. at end of year, the debtor continued to own the housing corporation interests in the four housing corporations whose properties house physically and developmentally disabled clients. the debtor continued to market for sale the housing corporation interests. fegs' chapter 11 case number is 15-71074 (reg). fegs' disclosure statement, plan, confirmation order, creditor trust agreement, and the other pleadings filed in fegs' chapter 11 case are available for review at https://ecf.Nyeb.Uscourts.Gov.","year":2020,"name":"Federation Employment and Guidance Service Inc","phone":2123668400,"website":"FEGS.ORG","type":"990","affiliation":null,"foreign_countries":["United States"],"principal_officer":null,"year_formation":1934,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"2 PARK AVENUE 20TH FLOOR, NEW YORK, NY, 10016, USA","city":"NEW YORK","state":"NY","country":"USA","zip_code":10016},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":101089,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":8574,"Investment income total":8574,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":92515,"Other total":92515,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2594309,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1043771,"Current officers":523331,"Disqualified persons":0,"Other salaries and wages":326400,"Pension plan contributions":40953,"Other employee benefits":105807,"Payroll taxes":47280},"Other expenses":{"value":1550538,"Management services":0,"Legal":735510,"Accounting":238125,"Lobbying services":0,"Investment management fees":0,"Other services":33402,"Advertising":0,"Office expenses":2559,"Information technology":6954,"Royalties":0,"Occupancy":125811,"Travel":0,"Conferences and meetings":0,"Interest":15361,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":33252,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":359564,"Record Storage & Retrieval":270218,"Records Custodian":52000,"U.S Trustee Fees":37346},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1620674,"Management And General Expenses":973635,"Fundraising Expenses":0}},"Assets":{"value":4610218,"Non-interest bearing cash":0,"Savings and temp cash investments":2604415,"Pledges and grants receivable":0,"Accounts receivable":1913481,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":3584,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":88738},"Liabilities":{"value":20473852,"Sum of Total Liabilities":0,"Accounts payable, accrued":9642004,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":3652568,"Unsecured notes loans payable":0,"Other liabilities":7179280},"Fund balance":{"value":-15863634,"Net assets without donor restriction":-15914230,"Net assets with donor restriction":50596,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6247035337733478,"percentile":0.5032646435677862},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-24.663613251689107,"percentile":0.005681439523555545},"Liabilities to Assets Ratio":{"score":4.440972639471712,"percentile":0.008648950482848354},"Operating Reserve Ratio":{"score":1.777050459293785,"percentile":0.5846965569102183},"Officer Compensation Ratio":{"score":0.3166384574852109,"percentile":0.17222705998934335},"Program Expense Growth":{"score":-0.5398475735685611,"percentile":0.02840143238951809},"Revenue Growth":{"score":-0.5313607100558103,"percentile":0.019712468409236555},"Asset Growth":{"score":-0.35110746782516816,"percentile":0.025364280353378506},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.26582212038428926,"percentile":0.007267043344479813}},"source_xml":"202221329349306677_public.xml"},{"Organization":{"value":null,"Person":["JUDITH PINCUS","MICHAEL H KIRSHNER","BRADLEY E CHASE","Andrew Slutsky"],"Title":["CHIEF WIND-DOWN OFFICER, PLAN ADMINISTRATOR","CONTROLLER / VICE PRESIDENT","Administrative Manager","Director, Sr./HR"],"Hours":[35.0,35.0,35.0,35.0],"Total Compensation":[251721,253346,127300,169588],"Direct compensation":[243634,207155,107884,128634],"Other compensation":[8087,46191,19416,40954]},"Basic":{"value":null,"mission":"On march 18, 2015 (the \"petition date\"), federation employment and guidance service, inc. (\"fegs\", the \"debtor\", or the \"taxpayer\") filed a voluntary petition for relief under chapter 11 of the bankruptcy code in the united states bankruptcy court for the eastern district of new york (the \"court\"). during the pendency of its chapter 11 case, fegs operated its business and managed its affairs as a debtor-in-possession. prior to the petition date, fegs announced that it planned to transfer its charitable purpose programs to other not-for-profit service providers. by may 31, 2015, fegs had successfully transferred its charitable purpose programs to other exempt not-for-profit organizations. pursuant to court order, fegs subsequently leased its real estate to the acquiring service providers until a sale of its real estate could be completed and approved by the court. on october 6, 2017, fegs filed with the court its disclosure statement and plan of liquidation (collectively, the \"plan\") with the court. the plan provides a means by which the remaining assets of the debtor's real estate portfolio and other remaining assets will be liquidated. the plan further provides that the proceeds of such liquidation, together with the proceeds of the prior sales of the debtor's assets, will be distributed under chapter 11 of the bankruptcy code, and sets forth the treatment of all claims against the debtor. the plan proposes the private sale of substantially all of the remaining real estate assets - comprised largely of group homes, cooperative apartments and community residence facilities housing many of its former clients, to the not-for-profit exempt organizations who took over fegs' programs and continue to provide services to fegs' former residential clients. the plan also provides for the private sale of fegs' membership and sponsorship interests (the \"housing corporation interests\") in four housing corporations whose properties house physically and developmentally disabled clients. these private sales will serve to continue the charitable mission of fegs and to ensure the continued residence and care of its former clients. on february 6, 2018, pursuant to the findings of fact, conclusions of law and order confirming third amended plan of liquidation under chapter 11 of the bankruptcy code of federation employment and guidance service, inc. d/b/a fegs [docket no. 1050] (the \"confirmation order\"), the court confirmed fegs' plan. the plan became effective march 1, 2018 [docket no. 1056]. pursuant to the confirmation order, judith pincus was appointed plan administrator. the plan provides in pertinent part, that the plan administrator is to act for fegs in a fiduciary capacity as applicable to a board of directors, subject to the provisions of the plan. see plan §5.11(b). under the plan, on the effective date, the members of fegs' board of directors were deemed to have resigned their positions as directors and relieved of all further responsibilities, with the operation of fegs becoming the responsibility of the plan administrator. see plan §5.10. fegs' chapter 11 case number is 15-71074 (reg). fegs' disclosure statement, plan, confirmation order, creditor trust agreement, and the other pleadings filed in fegs' chapter 11 case are available for review at https://ecf.Nyeb.Uscourts.Gov.","year":2018,"name":"Federation Employment and Guidance Service Inc","phone":2123668400,"website":"FEGS.ORG","type":"990","affiliation":null,"foreign_countries":["United States"],"principal_officer":null,"year_formation":1934,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"2 PARK AVENUE 20TH FLOOR, NEW YORK, NY, 10016, USA","city":"NEW YORK","state":"NY","country":"USA","zip_code":10016},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":10,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":10,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":5839159,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5460508,"Investment income total":73626,"Net investment gain":5386882,"Income from invest bond proceeds":0},"Other revenues":{"value":378651,"Other total":368199,"Royalties revenue":0,"Net rental income":10452,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":4095104,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1338090,"Current officers":463910,"Disqualified persons":0,"Other salaries and wages":534398,"Pension plan contributions":121369,"Other employee benefits":144352,"Payroll taxes":74061},"Other expenses":{"value":2757014,"Management services":0,"Legal":933898,"Accounting":505549,"Lobbying services":0,"Investment management fees":0,"Other services":232736,"Advertising":0,"Office expenses":4901,"Information technology":7659,"Royalties":0,"Occupancy":278627,"Travel":0,"Conferences and meetings":0,"Interest":13553,"Payments to affiliates":0,"Depreciation and depletion":48952,"Insurance":371456,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":359683,"Record Storage & Retrieval":106028,"Records Custodian":111983,"Trustee Fees":141672},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":2655657,"Management And General Expenses":1439447,"Fundraising Expenses":0}},"Assets":{"value":20575753,"Non-interest bearing cash":0,"Savings and temp cash investments":16099437,"Pledges and grants receivable":0,"Accounts receivable":1608501,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":61737,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":2806078},"Liabilities":{"value":29107862,"Sum of Total Liabilities":0,"Accounts payable, accrued":9484676,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":3652568,"Unsecured notes loans payable":0,"Other liabilities":15970618},"Fund balance":{"value":-8532109,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":-17989356,"Temporarily restricted net assets":7488811,"Permanently restricted net assets":1968436},"Ratings":{"Program Expense Ratio":{"score":0.6484956181821023,"percentile":0.511866506086214},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2986825671299583,"percentile":0.8345100627124782},"Liabilities to Assets Ratio":{"score":1.4146681290351804,"percentile":0.02942093429886617},"Operating Reserve Ratio":{"score":5.024476301456569,"percentile":0.8069167357650439},"Officer Compensation Ratio":{"score":0.19583263331041165,"percentile":0.3210602735859055},"Program Expense Growth":{"score":-0.6468426498028148,"percentile":0.021516262625310516},"Revenue Growth":{"score":-0.6193951039273008,"percentile":0.015010424566982218},"Asset Growth":{"score":-0.3558736907274696,"percentile":0.024836640521113024},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.44049075345164007,"percentile":0.1928080309048327}},"source_xml":"202020569349300747_public.xml"},{"Organization":{"value":null,"Person":["JUDITH PINCUS","Andrew Slutsky"],"Title":["CHIEF WIND-DOWN OFFICER, PLAN ADMINISTRATOR","Director, Sr./HR"],"Hours":[30.5,32.0],"Total Compensation":[222043,169100],"Direct compensation":[185519,115832],"Other compensation":[36524,53268]},"Basic":{"value":null,"mission":"In the areas of behavioral health, intellectual and developmental disabilities, housing, home care, employment/workforce, education, youth and family services. fegs also administered complex residential and support programs for the intellectually and developmentally disabled and a comprehensive portfolio of behavioral treatment and residential programs for the mentally ill. at its peak, fegs operated a network of over 350 programs located throughout the metropolitan new york and long island areas. on march 18, 2015 (the \"petition date\"), fegs filed a voluntary petition for relief under chapter 11 of the bankruptcy code in the united states bankruptcy court for the eastern district of new york (the \"court\"). during the pendency of its chapter 11 case, fegs operated its business and managed its affairs as a debtor-in-possession. prior to the petition date, fegs announced that it planned to transfer its charitable purpose programs to other not-for-profit service providers. by may 31, 2015, fegs had successfully transferred its charitable purpose programs to other exempt not-for-profit organizations. pursuant to court order, fegs subsequently leased its real estate to the acquiring service providers until a sale of its real estate could be completed and approved by the court. on october 6, 2017, fegs filed with the court its disclosure statement and plan of liquidation (collectively, the \"plan\"). the plan provides a means by which the remaining assets of the debtor's real estate portfolio and other remaining assets will be liquidated. the plan further provides that the proceeds of such liquidation, together with the proceeds of the prior sales of the debtor's assets, will be distributed under chapter 11 of the bankruptcy code, and sets forth the treatment of all claims against the debtor. the plan proposes the private sale of substantially all of the remaining real estate assets - comprised largely of group homes, cooperative apartments and community residence facilities housing many of its former clients, to the not-for-profit exempt organizations who took over fegs' programs and continue to provide services to fegs' former residential clients. the plan also provides for the private sale of fegs' membership and sponsorship interests in four housing corporations whose properties house physically and developmentally disabled clients (the \"housing corporation interests\"). these private sales will serve to continue the charitable mission of fegs and to ensure the continued residence and care of its former clients. on february 6, 2018, pursuant to the findings of fact, conclusions of law and order confirming third amended plan of liquidation under chapter 11 of the bankruptcy code of federation employment and guidance service, inc. d/b/a fegs [docket no. 1050] (the \"confirmation order\"), the court confirmed fegs' plan. pursuant to the confirmation order, the court authorized fegs to consummate the private sales of its remaining assets to the exempt organization service providers who took over the operation of the debtor's programs. the plan became effective march 1, 2018 [docket no. 1056]. pursuant to the plan, a creditor trust was also created for the benefit of pursuing certain litigation claims for the benefit of unsecured creditors. the creditor trust was funded by fegs with cash and the assignment of litigation claims consisting of preference claims, claims held by fegs against two of its former officers and claims held by fegs against its former auditors. pursuant to the plan, judith pincus was appointed plan administrator and robert n. michaelson was appointed the trustee for the creditor trust. in addition to and separate from the creditor trust, the plan also required that the plan administrator establish a disputed claims reserve, the fegs disputed claims reserve dof, to provide a vehicle for the payment of disputed general unsecured claims if and when they became allowed claims. under the plan, the fegs disputed claims reserve dof received the disputed general unsecured creditors' pro rata share of the creditor trust interests on the date that the taxpayer transferred the creditor trust assets (which consisted of cash and litigation claims) to the creditor trust. because as of the effective date no determination had been made as to whether a claim filed as a general unsecured claim was allowed, all of the creditor trust interests were transferred to the fegs disputed claims reserve dof. as of june 30, 2021, the creditor trust had completed the monetization of its assets (which consisted primarily of the litigation claims) and had transferred all of its assets (after payment of certain, but not all, allowable expenses) to the fegs disputed claims reserve dof. in march, 2022, the fegs disputed claims reserve dof made its first distribution to holders of allowed general unsecured claims. upon completion of the fixing of general unsecured claims and a determination as to the amount, if any, available for distribution to creditors holding allowed unsecured claims, a second and final distribution may occur. during the current tax year and pursuant to court orders including the confirmation order, the debtor continued the process of winding-up its operations and implementation of the plan as approved by the court. at the end of the current tax year (june 30, 2024), the debtor continued to own interests in three housing corporations whose properties house physically and developmentally disabled clients. the debtor continued to market for sale its interests in the three remaining housing corporations. fegs' chapter 11 case number is 15-71074 (reg). fegs' disclosure statement, plan, confirmation order, creditor trust agreement, and the other pleadings filed in fegs' chapter 11 case are available for review at https://ecf.Nyeb.Uscourts.Gov.","year":2023,"name":"Federation Employment and Guidance Service Inc","phone":2123668400,"website":"FEGS.ORG","type":"990","affiliation":null,"foreign_countries":["United States"],"principal_officer":null,"year_formation":1934,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"2 PARK AVENUE 20TH FLOOR, NEW YORK, NY, 10016, USA","city":"NEW YORK","state":"NY","country":"USA","zip_code":10016},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":4,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":17452,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":168,"Investment income total":168,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":17284,"Other total":17284,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":996159,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":526130,"Current officers":0,"Disqualified persons":0,"Other salaries and 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CHASE"],"Title":["CHIEF WIND-DOWN OFFICER, PLAN ADMINISTRATOR","CONTROLLER / VICE PRESIDENT","Director, Sr./HR","Administrative Manager"],"Hours":[30.5,32.0,32.0,35.0],"Total Compensation":[261009,273052,164527,136248],"Direct compensation":[238955,219471,115832,114046],"Other compensation":[22054,53581,48695,22202]},"Basic":{"value":null,"mission":"In the areas of behavioral health, intellectual and developmental disabilities, housing, home care, employment/workforce, education, youth and family services. fegs also administered complex residential and support programs for the intellectually and developmentally disabled and a comprehensive portfolio of behavioral treatment and residential programs for the mentally ill. at its peak, fegs operated a network of over 350 programs located throughout the metropolitan new york and long island areas. on march 18, 2015 (the \"petition date\"), fegs filed a voluntary petition for relief under chapter 11 of the bankruptcy code in the united states bankruptcy court for the eastern district of new york (the \"court\"). during the pendency of its chapter 11 case, fegs operated its business and managed its affairs as a debtor-in-possession. prior to the petition date, fegs announced that it planned to transfer its charitable purpose programs to other not-for-profit service providers. by may 31, 2015, fegs had successfully transferred its charitable purpose programs to other exempt not-for-profit organizations. pursuant to court order, fegs subsequently leased its real estate to the acquiring service providers until a sale of its real estate could be completed and approved by the court. on october 6, 2017, fegs filed with the court its disclosure statement and plan of liquidation (collectively, the \"plan\"). the plan provides a means by which the remaining assets of the debtor's real estate portfolio and other remaining assets will be liquidated. the plan further provides that the proceeds of such liquidation, together with the proceeds of the prior sales of the debtor's assets, will be distributed under chapter 11 of the bankruptcy code, and sets forth the treatment of all claims against the debtor. the plan proposes the private sale of substantially all of the remaining real estate assets - comprised largely of group homes, cooperative apartments and community residence facilities housing many of its former clients, to the not-for-profit exempt organizations who took over fegs' programs and continue to provide services to fegs' former residential clients. the plan also provides for the private sale of fegs' membership and sponsorship interests in four housing corporations whose properties house physically and developmentally disabled clients (the \"housing corporation interests\"). these private sales will serve to continue the charitable mission of fegs and to ensure the continued residence and care of its former clients. on february 6, 2018, pursuant to the findings of fact, conclusions of law and order confirming third amended plan of liquidation under chapter 11 of the bankruptcy code of federation employment and guidance service, inc. d/b/a fegs [docket no. 1050] (the \"confirmation order\"), the court confirmed fegs' plan. pursuant to the confirmation order, the court authorized fegs to consummate the private sales of its remaining assets to the exempt organization service providers who took over the operation of the debtor's programs. pursuant to the plan, a creditor trust was also created for the benefit of pursuing certain litigation claims for the benefit of unsecured creditors. the creditor trust was funded by fegs with cash and the assignment of litigation claims consisting of preference claims, claims held by fegs against two of its former officers and claims held by fegs against its former auditors. pursuant to the plan, judith pincus was appointed plan administrator and robert n. michaelson was appointed the trustee for the creditor trust. the plan became effective march 1, 2018 [docket no. 1056]. during the current tax year and pursuant to court orders including the confirmation order, the debtor continued the process of winding-up its operations and implementation of the plan as approved by the court. at end of year, the debtor continued to own the housing corporation interests in the four housing corporations whose properties house physically and developmentally disabled clients. the debtor continued to market for sale the housing corporation interests. fegs' chapter 11 case number is 15-71074 (reg). fegs' disclosure statement, plan, confirmation order, creditor trust agreement, and the other pleadings filed in fegs' chapter 11 case are available for review at https://ecf.Nyeb.Uscourts.Gov.","year":2021,"name":"Federation Employment and Guidance Service Inc","phone":2123668400,"website":"FEGS.ORG","type":"990","affiliation":null,"foreign_countries":["United 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WETZLER","year_formation":1934,"state_legal_domicile":"NY","total_volunteers":3293,"tax_period_begin":"2013-07-01T00:00:00","tax_period_end":"2014-06-30T00:00:00","address":"315 HUDSON STREET, NEW YORK, NY, 100131009, USA","city":"NEW YORK","state":"NY","country":"USA","zip_code":100131009},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":30,"Number of independent voting members":30,"Number of employees total":3419,"Total Gross UBI":472542,"Net unrelated business taxable income":0,"Number of employees":3419,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or 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Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6191193157760226,"percentile":0.6602552244498071}},"source_xml":"201541419349300434_public.xml"},{"Organization":{"value":null,"Person":["ALLEN ALTER","STUART OLTCHICK","JAMES W WETZLER","GEORGE ASCH","LYNN BERGER","ANDREW R BROWNSTEIN","ALEX GABAY","BENJAMIN IRA GERTZ","H DAVID GOODMAN MD","BARRY M GOSIN","ALLEN GREENBERG","RICHARD D ISSERMAN","BRIAN A KANE","DEBORAH S LARKIN","ROBERT O LEHRMAN","M JOSEPH LEVIN","HOWARD M LIEBMAN","NANCY LOCKER","MICHAEL S PRESTON","PATRICIA B SILVERSTEIN","JOSEPH STEIN JR","BURTON M STRAUSS JR","TARA WALPERT LEVY","DAVID E WOLKOFF","THOMAS A BLUMBERG","MARTIN I BRESLER","EDWARD A BRILL","JUDITH PINCUS","MICHAEL H KIRSHNER","BRADLEY E CHASE","Kathy Moy","Andrew Slutsky"],"Title":["PRESIDENT","CHAIRMAN","TREASURER","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR UNTIL JULY 29, 2016","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","CHIEF WIND-DOWN OFFICER-ADMIN","CONTROLLER / VICE PRESIDENT","Administrative Manager","Hardware/Software Senior Specialist","Director, Sr./HR"],"Hours":[5.0,5.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,2.0,1.0,1.0,1.0,1.0,2.0,1.0,2.0,2.0,2.0,2.0,1.0,1.0,2.0,2.0,1.0,35.0,35.0,35.0,35.0,35.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,270468,267612,147060,170706,140748],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,268915,233451,129944,143576,114174],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1553,34161,17116,27130,26574]},"Basic":{"value":null,"mission":"To help each person achieve greater personal and economic independence at work, at home, at school, and in the community.","year":2016,"name":"Federation Employment and Guidance Service Inc","phone":2123668400,"website":"FEGS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1934,"state_legal_domicile":"NY","total_volunteers":27,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"2 PARK AVENUE 20TH FLOOR, NEW YORK, NY, 10016, USA","city":"NEW YORK","state":"NY","country":"USA","zip_code":10016},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":26,"Number of independent voting members":26,"Number of employees total":18,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":18,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":7736192,"Contributions":{"value":31813,"Other contributions":31813,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":27418,"Total revenue":27418,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":7061257,"Investment income total":15089,"Net investment gain":7046168,"Income from invest bond proceeds":0},"Other revenues":{"value":615704,"Other total":3593,"Royalties revenue":0,"Net rental income":612111,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":11839962,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":2556510,"Current officers":493384,"Disqualified persons":0,"Other salaries and wages":1589447,"Pension plan contributions":0,"Other employee benefits":151706,"Payroll taxes":321973},"Other expenses":{"value":9283452,"Management services":0,"Legal":2057381,"Accounting":818449,"Lobbying services":0,"Investment management fees":0,"Other services":372484,"Advertising":0,"Office expenses":2126,"Information technology":1891,"Royalties":0,"Occupancy":828193,"Travel":0,"Conferences and meetings":0,"Interest":274676,"Payments to affiliates":0,"Depreciation and depletion":1288125,"Insurance":329070,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":3278736,"Record Storage & Retrieval":100825,"Records Custodian":109182,"Bad Debt Expense":3047854,"Trustee Fees":20875},"All other expenses":32321},"Functional Expenses":{"value":null,"Program Service Expenses":8454358,"Management And General Expenses":3385604,"Fundraising Expenses":0}},"Assets":{"value":45014266,"Non-interest bearing cash":0,"Savings and temp cash investments":22849544,"Pledges and grants receivable":0,"Accounts receivable":4507602,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":4649418,"Land, building, equipment":8760396,"Investments publicly traded":1839073,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":2408233},"Liabilities":{"value":70354805,"Sum of Total Liabilities":0,"Accounts payable, accrued":29283209,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":13464486,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":6776574,"Unsecured notes loans payable":0,"Other liabilities":20830536},"Fund balance":{"value":-25340539,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":-34884784,"Temporarily restricted net assets":7575809,"Permanently restricted net assets":1968436},"Ratings":{"Program Expense Ratio":{"score":0.7140527984802654,"percentile":0.5459003649311626},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.5304638250963781,"percentile":0.0707877976121935},"Liabilities to Assets Ratio":{"score":1.5629446229335384,"percentile":0.025563186520558542},"Operating Reserve Ratio":{"score":3.8018927763450594,"percentile":0.7594790410122024},"Officer Compensation Ratio":{"score":0.08417206068735694,"percentile":0.6082580766155795},"Program Expense Growth":{"score":-0.7564438085545997,"percentile":0.015202643356775188},"Revenue Growth":{"score":-0.8393499076207885,"percentile":0.0078295539203623},"Asset Growth":{"score":-0.38079758857461804,"percentile":0.022278344309942702},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.37728063212308754,"percentile":0.08816184680253493}},"source_xml":"201821349349308872_public.xml"},{"Organization":{"value":null,"Person":["JUDITH PINCUS","MICHAEL H KIRSHNER","Andrew Slutsky","BRADLEY E CHASE"],"Title":["CHIEF WIND-DOWN OFFICER, PLAN ADMINISTRATOR","CONTROLLER / VICE PRESIDENT","Director, Sr./HR","Administrative Manager"],"Hours":[35.0,35.0,35.0,35.0],"Total Compensation":[251774,268308,159062,134574],"Direct compensation":[243687,219694,115965,114158],"Other compensation":[8087,48614,43097,20416]},"Basic":{"value":null,"mission":"On march 18, 2015 (the \"petition date\"), federation employment and guidance service, inc. (\"fegs\", the \"debtor\", or the \"taxpayer\") filed a voluntary petition for relief under chapter 11 of the bankruptcy code in the united states bankruptcy court for the eastern district of new york (the \"court\"). during the pendency of its chapter 11 case, fegs operated its business and managed its affairs as a debtor-in-possession. prior to the petition date, fegs announced that it planned to transfer its charitable purpose programs to other not-for-profit service providers. by may 31, 2015, fegs had successfully transferred its charitable purpose programs to other exempt not-for-profit organizations. pursuant to court order, fegs subsequently leased its real estate to the acquiring service providers until a sale of its real estate could be completed and approved by the court. on october 6, 2017, fegs filed with the court its disclosure statement and plan of liquidation (collectively, the \"plan\") with the court. the plan provides a means by which the remaining assets of the debtor's real estate portfolio and other remaining assets will be liquidated. the plan further provides that the proceeds of such liquidation, together with the proceeds of the prior sales of the debtor's assets, will be distributed under chapter 11 of the bankruptcy code, and sets forth the treatment of all claims against the debtor. the plan proposes the private sale of substantially all of the remaining real estate assets - comprised largely of group homes, cooperative apartments and community residence facilities housing many of its former clients, to the not-for-profit exempt organizations who took over fegs' programs and continue to provide services to fegs' former residential clients. the plan also provides for the private sale of fegs' membership and sponsorship interests (the \"housing corporation interests\") in four housing corporations whose properties house physically and developmentally disabled clients. these private sales will serve to continue the charitable mission of fegs and to ensure the continued residence and care of its former clients. on february 6, 2018, pursuant to the findings of fact, conclusions of law and order confirming third amended plan of liquidation under chapter 11 of the bankruptcy code of federation employment and guidance service, inc. d/b/a fegs [docket no. 1050] (the \"confirmation order\"), the court confirmed fegs' plan. the plan became effective march 1, 2018 [docket no. 1056]. pursuant to the confirmation order, judith pincus was appointed plan administrator. the plan provides in pertinent part, that the plan administrator is to act for fegs in a fiduciary capacity as applicable to a board of directors, subject to the provisions of the plan. see plan §5.11(b). under the plan, on the effective date, the members of fegs' board of directors were deemed to have resigned their positions as directors and relieved of all further responsibilities, with the operation of fegs becoming the responsibility of the plan administrator. see plan §5.10. fegs' chapter 11 case number is 15-71074 (reg). fegs' disclosure statement, plan, confirmation order, creditor trust agreement, and the other pleadings filed in fegs' chapter 11 case are available for review at https://ecf.Nyeb.Uscourts.Gov.","year":2019,"name":"Federation Employment and Guidance Service Inc","phone":2123668400,"website":"FEGS.ORG","type":"990","affiliation":null,"foreign_countries":["United States"],"principal_officer":null,"year_formation":1934,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"2 PARK AVENUE 20TH FLOOR, NEW YORK, NY, 10016, USA","city":"NEW YORK","state":"NY","country":"USA","zip_code":10016},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1262311,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":66311,"Investment income total":66311,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1196000,"Other total":1196000,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3416147,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1190253,"Current officers":470665,"Disqualified persons":0,"Other salaries and wages":447578,"Pension plan contributions":87417,"Other employee benefits":115341,"Payroll taxes":69252},"Other expenses":{"value":2225894,"Management services":0,"Legal":852242,"Accounting":409760,"Lobbying services":0,"Investment management fees":0,"Other services":85074,"Advertising":0,"Office expenses":8538,"Information technology":29743,"Royalties":0,"Occupancy":483847,"Travel":0,"Conferences and meetings":0,"Interest":14317,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":119857,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":222516,"Record Storage & Retrieval":121905,"Records Custodian":61500,"U.S Trustee Fees":39111},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":2154145,"Management And General Expenses":1262002,"Fundraising Expenses":0}},"Assets":{"value":11371552,"Non-interest bearing cash":0,"Savings and temp cash investments":8840316,"Pledges and grants receivable":0,"Accounts receivable":1647378,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":3281,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":880577},"Liabilities":{"value":28288590,"Sum of Total Liabilities":0,"Accounts payable, accrued":10401305,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":3652568,"Unsecured notes loans payable":0,"Other liabilities":14234717},"Fund balance":{"value":-16917038,"Net assets without donor restriction":-20741359,"Net assets with donor restriction":3824321,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6305773726950274,"percentile":0.5052484029226717},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-1.7062641456820071,"percentile":0.02745584131344235},"Liabilities to Assets Ratio":{"score":2.4876630736068392,"percentile":0.014594015728418489},"Operating Reserve Ratio":{"score":3.3287654190525173,"percentile":0.7338839781830336},"Officer Compensation Ratio":{"score":0.2381975951269076,"percentile":0.25621682921075806},"Program Expense Growth":{"score":-0.5897021210911839,"percentile":0.02488943882653057},"Revenue Growth":{"score":-0.572777745266446,"percentile":0.017303913293135686},"Asset Growth":{"score":-0.35155241602397624,"percentile":0.02531661894451287},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.2841015734664149,"percentile":0.011963883566518804}},"source_xml":"202101029349300645_public.xml"},{"Organization":{"value":null,"Person":["JUDITH PINCUS","MICHAEL H KIRSHNER","Andrew Slutsky"],"Title":["CHIEF WIND-DOWN OFFICER, PLAN ADMINISTRATOR","CONTROLLER / VICE PRESIDENT (Through March 2023)","Director, Sr./HR"],"Hours":[30.5,32.0,32.0],"Total Compensation":[272572,277300,167006],"Direct compensation":[235843,221434,116156],"Other compensation":[36729,55866,50850]},"Basic":{"value":null,"mission":"In the areas of behavioral health, intellectual and developmental disabilities, housing, home care, employment/workforce, education, youth and family services. fegs also administered complex residential and support programs for the intellectually and developmentally disabled and a comprehensive portfolio of behavioral treatment and residential programs for the mentally ill. at its peak, fegs operated a network of over 350 programs located throughout the metropolitan new york and long island areas. on march 18, 2015 (the \"petition date\"), fegs filed a voluntary petition for relief under chapter 11 of the bankruptcy code in the united states bankruptcy court for the eastern district of new york (the \"court\"). during the pendency of its chapter 11 case, fegs operated its business and managed its affairs as a debtor-in-possession. prior to the petition date, fegs announced that it planned to transfer its charitable purpose programs to other not-for-profit service providers. by may 31, 2015, fegs had successfully transferred its charitable purpose programs to other exempt not-for-profit organizations. pursuant to court order, fegs subsequently leased its real estate to the acquiring service providers until a sale of its real estate could be completed and approved by the court. on october 6, 2017, fegs filed with the court its disclosure statement and plan of liquidation (collectively, the \"plan\"). the plan provides a means by which the remaining assets of the debtor's real estate portfolio and other remaining assets will be liquidated. the plan further provides that the proceeds of such liquidation, together with the proceeds of the prior sales of the debtor's assets, will be distributed under chapter 11 of the bankruptcy code, and sets forth the treatment of all claims against the debtor. the plan proposes the private sale of substantially all of the remaining real estate assets - comprised largely of group homes, cooperative apartments and community residence facilities housing many of its former clients, to the not-for-profit exempt organizations who took over fegs' programs and continue to provide services to fegs' former residential clients. the plan also provides for the private sale of fegs' membership and sponsorship interests in four housing corporations whose properties house physically and developmentally disabled clients (the \"housing corporation interests\"). these private sales will serve to continue the charitable mission of fegs and to ensure the continued residence and care of its former clients. on february 6, 2018, pursuant to the findings of fact, conclusions of law and order confirming third amended plan of liquidation under chapter 11 of the bankruptcy code of federation employment and guidance service, inc. d/b/a fegs [docket no. 1050] (the \"confirmation order\"), the court confirmed fegs' plan. pursuant to the confirmation order, the court authorized fegs to consummate the private sales of its remaining assets to the exempt organization service providers who took over the operation of the debtor's programs. the plan became effective march 1, 2018 [docket no. 1056]. pursuant to the plan, a creditor trust was also created for the benefit of pursuing certain litigation claims for the benefit of unsecured creditors. the creditor trust was funded by fegs with cash and the assignment of litigation claims consisting of preference claims, claims held by fegs against two of its former officers and claims held by fegs against its former auditors. pursuant to the plan, judith pincus was appointed plan administrator and robert n. michaelson was appointed the trustee for the creditor trust. in addition to and separate from the creditor trust, the plan also required that the plan administrator establish a disputed claims reserve, the fegs disputed claims reserve dof, to provide a vehicle for the payment of disputed general unsecured claims if and when they became allowed claims. under the plan, the fegs disputed claims reserve dof received the disputed general unsecured creditors' pro rata share of the creditor trust interests on the date that the taxpayer transferred the creditor trust assets (which consisted of cash and litigation claims) to the creditor trust. because as of the effective date no determination had been made as to whether a claim filed as a general unsecured claim was allowed, all of the creditor trust interests were transferred to the fegs disputed claims reserve dof. as of june 30, 2021, the creditor trust had completed the monetization of its assets (which consisted primarily of the litigaiton claims) and had transferred all of its assets (after payment of allowable expenses) to the fegs disputed claims reserve dof. in march, 2022, the fegs disputed claims reserve dof made its first distribution to holders of allowed general unsecured claims. upon completion of the fixing of general unsecured claims, a second and final distribution will occur. during the current tax year and pursuant to court orders including the confirmation order, the debtor continued the process of winding-up its operations and implementation of the plan as approved by the court. such wind-up activities included but was not limited to the debtor's sale of its interests in one of the four housing cororations to another exempt not for profit organization. at end of year, the debtor continued to own the housing corporation interests in three housing corporations whose properties house physically and developmentally disabled clients. the debtor continued to market for sale its interests in the three remaining the housing corporations. fegs' chapter 11 case number is 15-71074 (reg). fegs' disclosure statement, plan, confirmation order, creditor trust agreement, and the other pleadings filed in fegs' chapter 11 case are available for review at https://ecf.Nyeb.Uscourts.Gov.","year":2022,"name":"Federation Employment and Guidance Service Inc","phone":2123668400,"website":"FEGS.ORG","type":"990","affiliation":null,"foreign_countries":["United States"],"principal_officer":null,"year_formation":1934,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"2 PARK AVENUE 20TH FLOOR, NEW YORK, NY, 10016, USA","city":"NEW YORK","state":"NY","country":"USA","zip_code":10016},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":191875,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2305,"Investment income total":2305,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":189570,"Other total":189570,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2497755,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":800751,"Current officers":0,"Disqualified persons":0,"Other 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3/1/18)","DIRECTOR (Thru 3/1/18)","DIRECTOR (Thru 3/1/18)","DIRECTOR (Thru 3/1/18)","DIRECTOR (Thru 3/1/18)","DIRECTOR (Thru 3/1/18)","DIRECTOR (Thru 3/1/18)","DIRECTOR (Thru 3/1/18)","DIRECTOR (Thru 3/1/18)","DIRECTOR (Thru 3/1/18)","DIRECTOR (Thru 3/1/18)","DIRECTOR (Thru 3/1/18)","DIRECTOR (Thru 3/1/18)","DIRECTOR (Thru 3/1/18)","DIRECTOR (Thru 3/1/18)","DIRECTOR (Thru 3/1/18)","CHIEF WIND-DOWN OFFICER, PLAN ADMINISTRATOR","CONTROLLER / VICE PRESIDENT","Administrative Manager","Director, Sr./HR"],"Hours":[5.0,5.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,2.0,1.0,1.0,1.0,2.0,1.0,2.0,2.0,2.0,2.0,1.0,1.0,2.0,2.0,1.0,35.0,35.0,35.0,35.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,245847,245480,130429,139586],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,242439,207664,108218,110034],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,3408,37816,22211,29552]},"Basic":{"value":null,"mission":"On march 18, 2015 (the \"petition date\"), federation employment and guidance service, inc. (\"fegs\", the \"debtor\", or the \"taxpayer\") filed a voluntary petition for relief under chapter 11 of the bankruptcy code in the united states bankruptcy court for the eastern district of new york (the \"court\"). during the pendency of its chapter 11 case, fegs operated its business and managed its affairs as a debtor-in-possession. prior to the petition date, fegs announced that it planned to transfer its charitable purpose programs to other not-for-profit service providers. by may 31, 2015, fegs had successfully transferred its charitable purpose programs to other exempt not-for-profit organizations. pursuant to court order, fegs subsequently leased its real estate to the acquiring service providers until a sale of its real estate could be completed and approved by the court. on october 6, 2017, fegs filed with the court its disclosure statement and plan of liquidation (collectively, the \"plan\") with the court. the plan provides a means by which the remaining assets of the debtor's real estate portfolio and other remaining assets will be liquidated. the plan further provides that the proceeds of such liquidation, together with the proceeds of the prior sales of the debtor's assets, will be distributed under chapter 11 of the bankruptcy code, and sets forth the treatment of all claims against the debtor. the plan proposes the private sale of substantially all of the remaining real estate assets - comprised largely of group homes, cooperative apartments and community residence facilities housing many of its former clients, to the not-for-profit exempt organizations who took over fegs' programs and continue to provide services to fegs' former residential clients. the plan also provides for the private sale of fegs' membership and sponsorship interests in four housing corporations whose properties house physically and developmentally disabled clients. these private sales will serve to continue the charitable mission of fegs and to ensure the continued residence and care of its former clients. on february 6, 2018, pursuant to the findings of fact, conclusions of law and order confirming third amended plan of liquidation under chapter 11 of the bankruptcy code of federation employment and guidance service, inc. d/b/a fegs [docket no. 1050] (the \"confirmation order\"), the court confirmed fegs' plan. the plan became effective march 1, 2018 [docket no. 1056]. pursuant to the confirmation order, judith pincus was appointed plan administrator. the plan provides in pertinent part, that the plan administrator is to act for fegs in a fiduciary capacity as applicable to a board of directors, subject to the provisions of the plan. see plan §5.11(b). under the plan, on the effective date, the members of fegs' board of directors were deemed to have resigned their positions as directors and relieved of all further responsibilities, with the operation of fegs becoming the responsibility of the plan administrator. see plan §5.10. fegs' chapter 11 case number is 15-71074 (reg). fegs' disclosure statement, plan, confirmation order, creditor trust agreement, and the other pleadings filed in fegs' chapter 11 case are available for review at https://ecf.Nyeb.Uscourts.Gov.","year":2017,"name":"Federation Employment and Guidance Service Inc","phone":2123668400,"website":"FEGS.ORG","type":"990","affiliation":null,"foreign_countries":["United States"],"principal_officer":null,"year_formation":1934,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"2 PARK AVENUE 20TH FLOOR, NEW YORK, NY, 10016, USA","city":"NEW YORK","state":"NY","country":"USA","zip_code":10016},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":1972,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1972,"Prohibited tax 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PSYCHIATRIST (THRU MAY 2015)","PSYCHIATRIST (THRU MAY 2015)","ASSOCIATE VICE PRESIDENT (THRU JAN 2015)","FORMER VICE PRESIDENT, SR.","FORMER CHIEF DEV. & MARKETING OFFICER"],"Hours":[5.0,5.0,2.0,2.0,1.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,2.0,1.0,1.0,1.0,1.0,2.0,1.0,1.0,2.0,2.0,2.0,2.0,1.0,1.0,35.0,35.0,35.0,35.0,35.0,35.0,35.0,35.0,35.0,35.0,35.0,35.0,35.0,35.0,35.0,35.0,35.0,35.0,35.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,663351,504086,175071,142013,299397,188361,305483,265446,310899,309628,258658,232196,214386,225304,201081,197051,246383,263142,186987],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,485057,458247,174910,130886,268273,186683,305483,247467,250298,243899,214762,201677,204625,200998,199257,191519,182665,241135,170577],"Other 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WIND-DOWN OFFICER-ADMIN","CHIEF LEGAL OFFICER (THRU JUL 2015)","CONTROLLER / VICE PRESIDENT","Operations Support Director (THRU APR 2016)","Vice President, IT Svcs (THRU JAN 2016)","Vice President,Human Resources (THRU JUL 2015)","Administrative Manager","Director, Financial Accounting (THRU DEC 2015)","FORMER PSYCHIATRIST (THRU MAY 2015)","FORMER VICE PRESIDENT, SR. (THRU JUN 2015)","FORMER CHIEF OF PSYCHIATRY (THRU JUN 2015)","FORMER CHIEF EXECUTIVE OFFICER (THRU JUN 2015)","FORMER CHIEF FIN. & ADMIN. OFFICER (THRU JUN 2015)"],"Hours":[5.0,5.0,2.0,2.0,1.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,2.0,1.0,1.0,1.0,1.0,2.0,1.0,2.0,2.0,2.0,2.0,1.0,1.0,35.0,35.0,35.0,35.0,35.0,35.0,35.0,35.0,35.0,35.0,35.0,35.0,35.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,236729,205565,233565,171961,124783,114552,122442,139253,140222,202567,172657,171702,178231],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,235054,179364,203752,123759,116588,107954,106384,106033,128538,134737,116568,171167,166779],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1675,26201,29813,48202,8195,6598,16058,33220,11684,67830,56089,535,11452]},"Basic":{"value":null,"mission":"To help each person achieve greater personal and economic independence at work, at home, at school, and in the community.","year":2015,"name":"Federation Employment and Guidance Service 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restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":-30759816,"Temporarily restricted net assets":7572781,"Permanently restricted net assets":1968436},"Ratings":{"Program Expense Ratio":{"score":0.6913085714582475,"percentile":0.5319288585629929},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":3.3373924476330044,"percentile":0.9985894736541763},"Liabilities to Assets Ratio":{"score":1.3914589420457504,"percentile":0.030152007511884803},"Operating Reserve Ratio":{"score":2.5825484958950673,"percentile":0.6789472822663486},"Officer Compensation Ratio":{"score":0.10549710272692288,"percentile":0.5340707685830899},"Program Expense Growth":{"score":-0.7458229656865044,"percentile":0.016637946325667244},"Revenue Growth":{"score":-0.8983976697358792,"percentile":0.006632975451663577},"Asset Growth":{"score":-0.43015274888588595,"percentile":0.018054141678303996},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5195111392483269,"percentile":0.37218429068333364}},"source_xml":"201721359349304402_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["JUDITH PINCUS","Andrew Slutsky"],"Title":["CHIEF WIND-DOWN OFFICER, PLAN ADMINISTRATOR","Director, Sr./HR"],"Hours":[30.5,32.0],"Total Compensation":[222043,169100],"Direct compensation":[185519,115832],"Other compensation":[36524,53268]},"Basic":{"value":null,"mission":"In the areas of behavioral health, intellectual and developmental disabilities, housing, home care, employment/workforce, education, youth and family services. fegs also administered complex residential and support programs for the intellectually and developmentally disabled and a comprehensive portfolio of behavioral treatment and residential programs for the mentally ill. at its peak, fegs operated a network of over 350 programs located throughout the metropolitan new york and long island areas. on march 18, 2015 (the \"petition date\"), fegs filed a voluntary petition for relief under chapter 11 of the bankruptcy code in the united states bankruptcy court for the eastern district of new york (the \"court\"). during the pendency of its chapter 11 case, fegs operated its business and managed its affairs as a debtor-in-possession. prior to the petition date, fegs announced that it planned to transfer its charitable purpose programs to other not-for-profit service providers. by may 31, 2015, fegs had successfully transferred its charitable purpose programs to other exempt not-for-profit organizations. pursuant to court order, fegs subsequently leased its real estate to the acquiring service providers until a sale of its real estate could be completed and approved by the court. on october 6, 2017, fegs filed with the court its disclosure statement and plan of liquidation (collectively, the \"plan\"). the plan provides a means by which the remaining assets of the debtor's real estate portfolio and other remaining assets will be liquidated. the plan further provides that the proceeds of such liquidation, together with the proceeds of the prior sales of the debtor's assets, will be distributed under chapter 11 of the bankruptcy code, and sets forth the treatment of all claims against the debtor. the plan proposes the private sale of substantially all of the remaining real estate assets - comprised largely of group homes, cooperative apartments and community residence facilities housing many of its former clients, to the not-for-profit exempt organizations who took over fegs' programs and continue to provide services to fegs' former residential clients. the plan also provides for the private sale of fegs' membership and sponsorship interests in four housing corporations whose properties house physically and developmentally disabled clients (the \"housing corporation interests\"). these private sales will serve to continue the charitable mission of fegs and to ensure the continued residence and care of its former clients. on february 6, 2018, pursuant to the findings of fact, conclusions of law and order confirming third amended plan of liquidation under chapter 11 of the bankruptcy code of federation employment and guidance service, inc. d/b/a fegs [docket no. 1050] (the \"confirmation order\"), the court confirmed fegs' plan. pursuant to the confirmation order, the court authorized fegs to consummate the private sales of its remaining assets to the exempt organization service providers who took over the operation of the debtor's programs. the plan became effective march 1, 2018 [docket no. 1056]. pursuant to the plan, a creditor trust was also created for the benefit of pursuing certain litigation claims for the benefit of unsecured creditors. the creditor trust was funded by fegs with cash and the assignment of litigation claims consisting of preference claims, claims held by fegs against two of its former officers and claims held by fegs against its former auditors. pursuant to the plan, judith pincus was appointed plan administrator and robert n. michaelson was appointed the trustee for the creditor trust. in addition to and separate from the creditor trust, the plan also required that the plan administrator establish a disputed claims reserve, the fegs disputed claims reserve dof, to provide a vehicle for the payment of disputed general unsecured claims if and when they became allowed claims. under the plan, the fegs disputed claims reserve dof received the disputed general unsecured creditors' pro rata share of the creditor trust interests on the date that the taxpayer transferred the creditor trust assets (which consisted of cash and litigation claims) to the creditor trust. because as of the effective date no determination had been made as to whether a claim filed as a general unsecured claim was allowed, all of the creditor trust interests were transferred to the fegs disputed claims reserve dof. as of june 30, 2021, the creditor trust had completed the monetization of its assets (which consisted primarily of the litigation claims) and had transferred all of its assets (after payment of certain, but not all, allowable expenses) to the fegs disputed claims reserve dof. in march, 2022, the fegs disputed claims reserve dof made its first distribution to holders of allowed general unsecured claims. upon completion of the fixing of general unsecured claims and a determination as to the amount, if any, available for distribution to creditors holding allowed unsecured claims, a second and final distribution may occur. during the current tax year and pursuant to court orders including the confirmation order, the debtor continued the process of winding-up its operations and implementation of the plan as approved by the court. at the end of the current tax year (june 30, 2024), the debtor continued to own interests in three housing corporations whose properties house physically and developmentally disabled clients. the debtor continued to market for sale its interests in the three remaining housing corporations. fegs' chapter 11 case number is 15-71074 (reg). fegs' disclosure statement, plan, confirmation order, creditor trust agreement, and the other pleadings filed in fegs' chapter 11 case are available for review at https://ecf.Nyeb.Uscourts.Gov.","year":2023,"name":"Federation Employment and Guidance Service Inc","phone":2123668400,"website":"FEGS.ORG","type":"990","affiliation":null,"foreign_countries":["United States"],"principal_officer":null,"year_formation":1934,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"2 PARK AVENUE 20TH FLOOR, NEW YORK, NY, 10016, USA","city":"NEW YORK","state":"NY","country":"USA","zip_code":10016},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of 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