Ila Case Management Services Inc

Nonprofit profile at a glance

EIN
113163101
IRS 990 coverage
2009–2018
Forms available
Form 990 2018
Location
Brooklyn, NY, USA
Phone
7188522000
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health - General and Rehabilitative N.E.C.

Official website

Reported finances

Revenue
$236,532
Expenses
$492,306
Assets
$368,080
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • CARLTON BUTLER (PRESIDENT)
  • ARTHUR PALEVSKY (EXECUTIVE DIRECTOR)
  • FRANCIS DE LUCIA (DEPUTY EXECUTIVE DIRECTOR/CFO)

Highest reported compensation

  • ARTHUR PALEVSKY (EXECUTIVE DIRECTOR): $236,887 total reported compensation
  • FRANCIS DE LUCIA (DEPUTY EXECUTIVE DIRECTOR/CFO): $232,139 total reported compensation
  • ALEX KAN (CONTROLLER): $167,755 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Ila case management services, inc. Assists persons in gaining access to needed residential, day program, medical, social, educational and other services designed to enable them to function more independently and to cope with the demands of their environment.

What it reported doing in 2018

The Organization was providing case management services to 205 standard-rate, 86 Willowbrook-rate and 40 ICF-Willowbrook individuals until October 31, 2018.

Operating model

Revenue model
Earned-program. 62% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 66
  • Accountability: 81
  • Sustainability: 23
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.3%; rating input score 94
  • Fundraising efficiency: $37.97 raised per $1 spent on fundraising; rating input score 74; 74th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 16th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -108.1%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 22.8%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: -2.3% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: -0.2% per year; rating input score 0; 31st percentile among comparable filings
  • Asset growth: 17.7% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.3% of spending went to programs
  • Governance: 4 of 6 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $464K in reported program spending
  • Leadership: top reported pay $237K · 10 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 9 filing years from 2009 to 2018
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.