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ObjectId: 202212279349300326 - Submission: 2022-08-15
TIN: 13-5645879
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
20
Open to Public Inspection
Name of the organization
FEDCAP REHABILITATION SERVICES INC
Employer identification number
13-5645879
Part I
Identification of Disregarded Entities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
(1)
FEDCAP APEX ACQUISITION LLC
633 3RD AVENUE 6TH FL
NEW YORK
,
NY
10017
84-4241933
EDUCATION
NY
23,321,681
10,665,323
FEDCAP GROUP
Part II
Identification of Related Tax-Exempt Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
COMMUNITY WORKSHOPS INC
174 PORTLAND STREET
BOSTON
,
MA
02114
04-2103560
WORKFORCE DEV
NY
501(C)(3)
LINE 10
FEDCAP GROUP
No
(2)
RESERVE ELDER SERVICE INC
633 THIRD AVENUE 6TH FLOOR
NEW YORK
,
NY
10017
81-0665063
WORKFORCE DEV
NY
501(C)(3)
LINE 7
FEDCAP GROUP
No
(3)
WILDCAT SERVICE CORPORATION
633 THIRD AVENUE 6TH FLOOR
NEW YORK
,
NY
10017
13-2725423
WORKFORCE DEV
NY
501(C)(3)
LINE 10
FEDCAP GROUP
No
(4)
EASTER SEALS NEW YORK INC
633 THIRD AVENUE 6TH FLOOR
NEW YORK
,
NY
10017
13-5596808
WORKFORCE DEV
NY
501(C)(3)
LINE 7
FEDCAP GROUP
No
(5)
GRANITE PATHWAYS
60 ROGERS STREET STE 205
MANCHESTER
,
NH
03103
27-0327352
WORKFORCE DEV
NH
501(C)(3)
LINE 10
FEDCAP GROUP
No
(6)
EASTER SEALS RHODE ISLAND INC
320 PHILLIPS ST SUITE 103
NORTH KINGSTOWN
,
RI
028525149
26-0833287
WORKFORCE DEV
RI
501(C)(3)
LINE 7
FEDCAP GROUP
No
(7)
SEACOAST PATHWAYS
633 THIRD AVENUE 6TH FLOOR
NEW YORK
,
NY
10017
46-2658558
WORKFORCE DEV
NH
501(C)(3)
LINE 7
FEDCAP GROUP
No
(8)
SINGLE STOP USA INC
123 WILLIAM STREET SUITE 901
NEW YORK
,
NY
10038
20-8837690
WORKFORCE DEV
NY
501(C)(3)
LINE 7
FEDCAP GROUP
No
(9)
MVLE INC
7420 FULLERTON ROAD STE 110
SPRINGFIELD
,
VA
22153
54-0901005
WORKFORCE DEV
VA
501(C)(3)
LINE 7
FEDCAP GROUP
No
(10)
BENEVOLENT NFP
848 DODGE AVE SUITE 330
EVANSTON
,
IL
60602
45-3136367
WORKFORCE DEV
IL
501(C)(3)
LINE 10
FEDCAP GROUP
No
(11)
EASTER SEALS NORTH TEXAS INC
1424 HEMPHILL STREET
FORT WORTH
,
TX
76104
75-0827419
WORKFORCE DEV
TX
501(C)(3)
LINE 7
FEDCAP GROUP
No
(12)
ESCT AUSTIN HOUSING INC
8505 CROSS PARK DRIVE STE 120
AUSTIN
,
TX
78754
30-0312913
WORKFORCE DEV
TX
501(C)(3)
LINE 10
FEDCAP GROUP
No
(13)
ESCT AUSTIN HOUSING II INC
8505 CROSS PARK DRIVE STE 120
AUSTIN
,
TX
78754
20-8734793
WORKFORCE DEV
TX
501(C)(3)
LINE 10
FEDCAP GROUP
No
(14)
ESCT AUSTIN HOUSING III INC
8505 CROSS PARK DRIVE STE 120
AUSTIN
,
TX
78754
27-2430412
WORKFORCE DEV
TX
501(C)(3)
LINE 10
FEDCAP GROUP
No
(15)
ESCT AUSTIN HOUSING IV INC
8505 CROSS PARK DRIVE STE 120
AUSTIN
,
TX
78754
45-4900693
WORKFORCE DEV
TX
501(C)(3)
LINE 10
FEDCAP GROUP
No
(16)
EASTER SEALS CENTRAL TEXAS INC
8505 CROSS PARK DRIVE STE 120
AUSTIN
,
TX
78754
75-0808811
WORKFORCE DEV
TX
501(C)(3)
LINE 7
FEDCAP GROUP
No
(17)
EASTER SEALS CENTRAL TEXAS VAUGHN HOUSE
8505 CROSS PARK DRIVE STE 120
AUSTIN
,
TX
78754
23-7043820
WORKFORCE DEV
TX
501(C)(3)
LINE 10
FEDCAP GROUP
No
(18)
THE FEDCAP GROUP INC
633 THIRD AVENUE 6TH FLOOR
NEW YORK
,
NY
10017
83-0765672
WORKFORCE DEV
NY
501(C)(3)
LINE 10
N/A
No
(19)
FEDCAP INC
633 THIRD AVENUE 6TH FLOOR
NEW YORK
,
NY
10017
83-0837061
WORKFORCE DEV
NY
501(C)(3)
LINE 7
FEDCAP GROUP
No
(20)
FEDCAP UK
10 QUEEN STREET PLACE
LONDON
UK
WORKFORCE DEV
UK
FEDCAP GROUP
No
(21)
THESE OUR TREASURES INC
2778 BRUCKNER BLVD
BRONX
,
NY
10465
23-7307464
WORKFORCE DEV
NY
501(C)(3)
LINE 7
FEDCAP GROUP
No
(22)
FEDCAP EMPLOYMENT LIMITED
CLEVELAND BUSINESS CENTRE OAK
MIDDLESBUROUGH
UK
EMPLOYMENT SO
UK
FEDCAP GROUP
No
(23)
FEDCAP EMPLOYMENT SCOTLAND LIMITED
NOVA HOUSE 3-5 PONTON STREET
EDINBURGH
UK
EMPLOYMENT SO
UK
FEDCAP GROUP
No
(24)
FEDCAP CANADA
300 BAY STREET SUITE 1202
TORONTO
CA
EMPLOYMENT SO
CA
FEDCAP GROUP
No
(25)
NY TECH ALLIANCE INC
633 THIRD AVENUE 6TH FLOOR
NEW YORK
,
NY
10017
27-3122857
TECHNOLOGY
NY
501(C)(6)
FEDCAP GROUP
No
(26)
NY TECH MEETUP FOUNDATION
633 THIRD AVENUE 6TH FLOOR
NEW YORK
,
NY
10017
35-2510953
TECHNOLOGY
NY
501(C)(3)
LINE 7
FEDCAP GROUP
No
(27)
CIVIC HALL LABS INC
633 THIRD AVENUE 6TH FLOOR
NEW YORK
,
NY
10017
47-4897004
TECHNOLOGY
NY
501(C)(3)
LINE 7
FEDCAP GROUP
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2020
Page 2
Schedule R (Form 990) 2020
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
1184 DEER PARK AVENUE INC
C/O FEDCAP 633 THIRD AVENUE 6TH FL
NEW YORK
,
NY
10017
81-2311119
DISSOLVED
NY
FEDCAP
C
-4,989
100.000 %
Yes
(2)
GIVIDUAL SOLUTIONS INC
848 DODGE AVE STE
EVANSTON
,
IL
60602
ADVISEMENT&DE
IL
BENEVOLENT NF
C
100.000 %
Yes
(3)
KENNEDY SCOTT LIMITED
CLEVELAND BUSINESS CENTRE OAK ST
MIDDLESBROUGH
TSI
UK
JOB PLACEMENT
UK
FEDCAP UK
C
100.000 %
No
(4)
START SCOTLAND LIMITED
CARUS HOUSE DUMBARTON ROAD
CLYDEBANK
G81 4XJ
UK
JOB PLACEMENT
UK
FEDCAP REHAB
C
100.000 %
No
(5)
XEPA ADVERTISING CO INC
C/O BRETON 24-02 QUEENS PL S LONG
ISLAND CITY
,
NY
11101
13-2597047
ADVERTISING
NY
FEDCAP GROUP
S
100.000 %
No
Schedule R (Form 990) 2020
Page 3
Schedule R (Form 990) 2020
Page
3
Part V
Transactions With Related Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.....................
1a
No
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
No
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
No
d
Loans or loan guarantees to or for related organization(s)
............................
1d
Yes
e
Loans or loan guarantees by related organization(s)
............................
1e
No
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
No
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
Yes
o
Sharing of paid employees with related organization(s)
............................
1o
Yes
p
Reimbursement paid to related organization(s) for expenses
............................
1p
Yes
q
Reimbursement paid by related organization(s) for expenses
............................
1q
Yes
r
Other transfer of cash or property to related organization(s)
............................
1r
No
s
Other transfer of cash or property from related organization(s)
............................
1s
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1)
COMMUNITY WORKSHOPS INC
N
446,722
FMV
(2)
COMMUNITY WORKSHOPS INC
O
446,722
FMV
(3)
COMMUNITY WORKSHOPS INC
Q
446,722
FMV
(4)
WILDCAT SERVICE CORPORATION
N
3,174,380
FMV
(5)
WILDCAT SERVICE CORPORATION
O
3,174,380
FMV
(6)
WILDCAT SERVICE CORPORATION
Q
3,174,380
FMV
(7)
EASTER SEALS RHODE ISLAND INC
N
293,776
FMV
(8)
EASTER SEALS RHODE ISLAND INC
O
293,776
FMV
(9)
EASTER SEALS RHODE ISLAND INC
Q
293,776
FMV
(10)
MVLE INC
N
1,663,632
FMV
(11)
MVLE INC
O
1,663,632
FMV
(12)
MVLE INC
Q
1,663,632
FMV
(13)
GRANITE PATHWAYS
N
290,284
FMV
(14)
GRANITE PATHWAYS
O
290,284
FMV
(15)
GRANITE PATHWAYS
Q
290,284
FMV
(16)
RESERVE ELDER SERVICE INC
N
591,060
FMV
(17)
RESERVE ELDER SERVICE INC
O
591,060
FMV
(18)
RESERVE ELDER SERVICE INC
Q
591,060
FMV
(19)
FEDCAP INC
N
93,772
FMV
(20)
FEDCAP INC
O
93,772
FMV
(21)
FEDCAP INC
P
1,874,145
FMV
(22)
FEDCAP INC
Q
93,772
FMV
(23)
SINGLE STOP USA INC
N
403,496
FMV
(24)
SINGLE STOP USA INC
O
403,496
FMV
(25)
SINGLE STOP USA INC
Q
403,496
FMV
(26)
EASTER SEALS NEW YORK INC
N
3,216,028
FMV
(27)
EASTER SEALS NEW YORK INC
O
3,216,028
FMV
(28)
EASTER SEALS NEW YORK INC
Q
3,216,028
FMV
(29)
EASTER SEALS NORTH TEXAS
N
575,303
FMV
(30)
EASTER SEALS NORTH TEXAS
O
575,303
FMV
(31)
EASTER SEALS NORTH TEXAS
Q
575,303
FMV
(32)
THESE OUR TREASURES INC
N
291,148
FMV
(33)
THESE OUR TREASURES INC
O
291,148
FMV
(34)
THESE OUR TREASURES INC
Q
291,148
FMV
(35)
EASTER SEALS - CENTRAL TEXAS INC
N
958,890
FMV
(36)
EASTER SEALS - CENTRAL TEXAS INC
O
958,890
FMV
(37)
EASTER SEALS - CENTRAL TEXAS INC
Q
958,890
FMV
(38)
THE FEDCAP GROUP INC
N
50,228
FMV
(39)
THE FEDCAP GROUP INC
O
50,228
FMV
(40)
THE FEDCAP GROUP INC
Q
50,228
FMV
Schedule R (Form 990) 2020
Page 4
Schedule R (Form 990) 2020
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2020
Page 5
Schedule R (Form 990) 2020
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference
Explanation
Schedule R (Form 990) 2020
Additional Data
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