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IRS e-file Siqnature Authorizationfor an Exémpt Organization*,' 8879-EO
Dêpadment of the TreasurYRavenue Service
of exempt organ
Name and title of officer
JEFFREY F. RT.ZZO, CFO
OMB No. 1545-1878
For oâlôndar yoar 2014, or fiscal year beg¡nn¡ng ITUIJ 1 , 2014' and ônding ,JUN 30 ,zoL5
Þ Do not send to the lRS. Keep for your records' 2014Employer i nu mber
TY OF 22
and Return Dollars
Check the box for the return for which you are using this Form B879.EO and enter the applicable amount, if any, from the return. lf you check the box
on line 1a,2a,3a,4a,orwhichever is applicable,than 1 line in Part l.
5a, below, and the amount on that line for the return being filed with this form was blank, then leave line 'lb' 2b, 3b, 4b, or 5b'
blank (do not enter'0'). But, if you entered .o-on the return, then enter.o. on the applicable line below. Do not complete more
1a Form 990 check here > m b Total revenue, if any (Form 990, Parl Vlll, column (A), line 12) ..... 7 4,97 4.270.2a FormggO.EZ check here > f] b Total revenue, if any (Form 990'EZ' line 9) ...........
b Total tax (Form 1120'POL, line 22) ..........
b Tax based on investment income (Form 990'PF, Part Vl' line 5)3a Form 1 1 20-POL check here >4a Form 990-PF check here
5a Form 8868 check here Þ b Balance Due (Form 8868, Part l, line 3c or Pad ll, linê 8c)
1b
2b
3b
4b
5b
I
É Declaration an Authori of OfficerUnder penalties of Periury, I declare that I am an officer of the above organization and that I have examined a copy of the organization's 2014
electronic return and accompanying schedules and statements and to the best of my knowledge and belief, they are truê, correct, and complete. I
further declare that the amount in Part I above is the amount shown on the copy of the organization's electronic return. I consent to allow my
intermediate service provider, transmitter, or electronic return originator (ERO) to send the organization's return to the IRS and to receive from the IRS
(a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the return or refund, and (c)
the date of any refund. lf aPP licable, I authorize the U,S, Treasury and its desig nated Financial Agent to initiate an electronic funds withdrawal (direct
debit) entry to the financial institution account indicated in the tax preparation software for payment of the organization's federal taxes owed on this
return, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial Agent at
1-888-353-4537 no later than 2 business days prior to the paymênt (settlement) date. I also authorize the financial institut¡ons involved in the
processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to theelectronic return and, if applicable, thepayment. I have selected a pôrsonal ¡dentification number (PlN) as my signature for the organization's
organization's consent to electronic funds withdrawal
Officer's PIN: check one box only
l-ll tauthorize DORFMAN ABRÀMS MUSIC, c to enter my
program, lwill "^YP on the return's
-7-
ERo firm name
*>-/- y/ (/ /tt
Enter five nudo not enter
mbers, butall zeros
as my s¡gnature on the organization's tax year 2014 electronically filed return. lf I have indicated within this return that a copy of the return
is being filed with a state agency(ies) reguiating charities as part of the IRS Fed/State program, I also authorize the aforementioned ERo to
enter my PIN on the return's disclosure consent screen.
[-l A. an otficer of the organization, I will enter my PIN as my signature on the organization 's tax year 2014 electronically filed return. lf I have
indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of the IRS Fed/State
consent screen
Officer's signature Þ Date Þ
n
ERO's EFIN/PlN. Enter your six-digit electronic filing identification
number (EFIN) followed by your five'digit self'selected PlN.
e-file Providers for
ER0's signature
I certify that the above numeric entry is my plN, which is my signature on the 2014 electronically filed return for the organization indicated above' I
confirm that I am submitting this return in accordance witn ineiequirements of Pub. 4163, Modernized e'File (MeÐ lnformation for Authorized IRS
do not enter all zeros
Beturns.
Date Þ U-t-têERO Must n This Form - See lnstru ctions
Do Not Submit This Form To the IRS unless Requested To Do So
LHA For Paperwork Reduction Act Notice, see ¡nstructions'42305100-29-14
Form 8879-EO lzot+¡
,",r 990
Un
tru
Return of Organization Exempt From lncome TaxUnder section 501(c), 527, oi¿S+Z(aXt) of the lnternal Revenue Code (except private foundations)
>Donotentersoc¡alsecuritynumbersonth¡sformasitmaybemadepublíc' toDepa¡tment of the Treâsurylnternal Flevenue Servico
A For the 2014 calendar or tax and
B check ifappllcabls:
måÊS3å"f------l NameLlchanool-----.]lnltlalL-lreturnf---lFlnalL-Jreturn/
termln-ated
f----lAmendedL-lr6turnT-lApplica-I lflon
p€nding
(t,tcootr
20D Employer identification number
13- 2
E Telephone number
2Gfoss 3 6t
H(a) ls this a grouP return
for subordinates? ......
H(b) nre att subordlnatos included?
$
[---1v"" I x lruo
l-]Y"" l--l ruo
(,o(!Eí)o(,doo.F'5o
status: lf "No," attach a lisl. (see instructions)
number
Su1 Briefly describe the organization's mission or most significant activities: OF
s F NEW s IDENT BI., T H
2 Check this box Þ if the organization discontinued its operations or disposed of more than 25% of its net assets.
3 Number of voting members of the governing body (Part Vl' line 1a)
4 Number of independent voting members of the governing body (Part vl' line 1b)
5 Total number of individuals employed in calendar year 2014 (Part V, line 2a) ....
6 Total number of volunteers (estimate if necessary)
3
27
7 a Total unrelated business revenue from Part Vlll, column (C)' line'12
Net u taxable i Form
58 14
5 I4 27
50
74 00
45
4 246.
253 3.
der penalties of perjury, I declare that I have examined this return, including accompanying schedules and statem ents, and to the best of my knowledge and belief, it is
and is based ich has knowle
1_
U'ou,co)cLx
uJ
o
TE
C Name of organization
TTY
Room/suiteNumber and street (or P.0. box if mail is not delivered to street address)
THÏ lOTHCity ortown, state or province, country, andZlP orforeign postal code
1
F Name and address of principal officer:DAVID R . JONES
s5270rn0.501501
0therAssociationoration Trust
PaÉ I
45
67a
7b
Prior Year
L2 ,592 ,645 .188.169.
33.076,391,,94.t09 .
45.951,3L4,
II10
11
'12
Contributions and grants (Part Vlll, line t h) ........
Program service revenue (Part Vlll, line 29)
lnvestment income (Part Vlll, column (A), lines 3,4' and 7d) ...
Other revenue (Part Vlll, column (A), lines 5, 6d, 8c, 9c, 1 0c, and 'l 1e)
line 1Total lines I th Part372,872.
0
L3,3L9 ,9L5,54,000.
1_0.933.508.24.680 .295,2r .27t ,0L9 .
13 Grants and similar amounts paid (Part lX, column (A), lines 1-3)
14 Benefits paid to or for members (Part lX, column (A)' line 4) . .. '. '. '. ,.... . .
15 salaries, other compensation, employee benefits (Part lX, column (A), lines 5'1 0) .... . . .. .
16a Professional fundraising fees (Part lX, column (A)' line 'l 1e) ....
b Total fundraising expenses (Part lX, column (D), line 25) >17 Other expenses (Parl lX, column (A), lines 11a-11d' 11f'24ø)
18 Total expenses. Add lines 13-1 7 (must equal Part lX, column (A)' line 25)
line
L.03
less line 1 12
20 Total assets (Part X, line ',l6)
21 Ïotal liabilities (Part X, line 26)
Beoinnino of Current Year
1"7 6 .469 ,028 ,t4 .436 .7 43 ,
L62.032,285.Part
Sign
Here
Paid
Preparer
Use Only
D R.or print name an
PRE cEo
EIN
no.2 3-9SS
4s2oo1 11-07-14 LHA For PaPerwork Reduction Act Notice, see the separate instructions'
00 4558
self-employed
Check
tf3-3(-/6Date
Print/Iype preparer's name
\NDREV'T STLVEI ITETNFirm's
AVE52 0 EHÏJEP ,rFi m's ad dress SUTTE 702663
SEE SC}IEDULE O FOR ORGAI{IZATION MTSSTON STATEMENf CONTTNUATTONrorm 9901zot+¡
ramCheck if Schedule O contains a resoonse or note to anv line in this Parl lll m
1 Briefly describe the organization's mission
THE MISSÏ ON OF THE COMMUNT SERVTCE SOCÏETY OF NEW YORK (CSS) IS TO
TDENTÏFY PROB LEMS I^II{ICH rEAP ERMANENT P rY CLASS TN NEW YORK
AND EO ADVOCATE THE SYSTEMIC S REOUI TO ELI}ÍINATE SUCHCTTY,PROBL CSS WILL FOCUS ON ENABI,ING, ING AND PROMOTING
2 Did the organization undeftake any significant program services during the year which were not listed on
the prior Form 990 or 990'EZ?
lf "Yes," describe thesê new services on Schedule O'
g Did the organization cease conducting, or make significant changes in how it conducts, any program services?
lf "Yes," describe these changes on Schedule O.
4
l-]Y". [x ì ruo
IY"" lxl¡¡o
Describe the organization,s program seryice accomplishments for each of its three largest program services, as measured by expenses.
Section SOl(cX3) and SO1(cX4) organizations are required to report the amount of grants and allocations to others, the total expenses, and
revenue. if anv. for each orooram rêôôrtêcl.
4a (coau,
-
) (expenses $ L3 .4 85.759. ¡ncluding grãnts of S 1 0. ) (nevenue $
CSS'S HEALTH TNITIATÏ S DEPARTMENT CONDUCTS HEAIJT EOVERJ\GE P CY
RESEARCH, ADVOEATES FOR OU TTY AFFORDABT,E FOR AI,L, AND
EDUCATTON DIRECT HEATJTH EOVERAGE ASSÏ TO NEVT ORKPROVTDSINEE ER 2010, THE COMMTTNTTY ADVOE,A.TES (eoN
PROGRAM SERVED AS THE NEV'I YORK STATE DEPARTMENT OF HEALTH'SCONSI]MER .q I .qrANEE PROGR AM CHA .t LI .SHMENTS NG FYDESI
2OL5 TNCLUDE: HEI,PED INDTVÏ DUALS THROUGH ONE -ON-ONE ASSTSTANCE ANDESSTONS IN j 1 839 cAsEs. cltA PARTNERED TH COMMTTNITY -BA.qE DEDUEATION S
ORGANÏZAT TôNS TN 20 13. eSS I^74.q A TO LEAD NEüI .-t
LARGEST GATOR csS'S NA GA TOR NETÌ^TORK lcNN) - I^IIÍ¡H 38COMIvÍIINITY _BA.q ED ORGANIZATÏ ARTNERS NAVTGATÔR.q I{ELPP ENROLL
T}TROUGH ¡FF{F: l\IY .q ATE OT HF:AT, TH MARKET ,AC E. CNNÏNlncluding grânts of $ 1 160. ) (nevenue $
RETTRED & SENTOR VOL ERPROGR;\M ( SVP )
THE RSVP PROGRAM RECRUTTS, TRATNS, PLACES AND RECOGNIZES ABOUT 3,000VOLUNTEER TI{ROTIGHOUT FÏVE BOROUGH V'THO SERVE AlT OVEROLDER
IT AGENCIE ,AND PROPRIET Y FIEALTH CARE FAEILITTES. VP300TTS OTdN TN TI{E AR OF' F'TNANE EOTTNSELTNG AND
COACHT MEN.IrORTNG YOUTH CHTLDREN OF TNCAREERATED
PÀRENTS BENEF TTC FIT,TNG AND DÏ TF:R PREP .q RSVP ALSO
RECRUIT ,AND PLAEES VOLTINTEERS AT PARTNERTNG AGENCT ES. AMONG THE
THEY PROVIDE ARE DELIVERTNG MEALS TO HOME OTJDERSERVIAND P I^ITTI{ DTSABTI,ITÏES. PREPARING AND SERVÏ MEALS AT SOUP
FOOD PANTRI AND SENIOR SERVI AS CONVERSAT ONK]TCHENTN ENGLTSH AS A SECOND PROGRAMS TUTORTNG TN ADUIJTPAR
4c (coao:
-
) (rro"n"u"$Æ ¡ncludinsgrantsof$ ) (nuuunu"$- )
EÔRPS MOBÏI I ZFÌ.q OLDER ,T.q I^IÏTI{ THE IT'Y TO P DEEXPERÏTO CHILDREN WHO ARE TN ER OF EMTC FAILTUTOR IAL SERVICES
DURING THE 2OL 4,- 20L5 SCHOOL YEAR. OB.TEETIVE GOALS OF THE
TE NINE OF OLDER ADULTS VOTJ S AI{D EP $TAS TO CREA
.qeHool,s To IDE A MTNT OF 3 5 TUII|ORïAI¡ sEssroNs ro OURTI{EM NIENT E s IN6
S. EXPERIENCE EORPS RECRITTTED TRAT AND PLACED ANDACROSS NINE SCHOOLED85O ADTTLT VOL s TI{REE BOROTTGI{S ÏNREEOGNTZ
ERS PROVIDED 2 7.397 OF TUTORÏ NGFISCAIJ 2OL5 S YEAR,HT INE ÏN AND AN.
V'TEEK FOR 4 DAYS A FROMvoL ERS WORK t6 HOURS AVED 32 HOURS OF PRE-S CE AND ONGOT NG TRATNTNG FORVOLT]NTEERS RECE
4d Other program services (Describe in Schedule O.)
05 .29'7 . !¿,1 .283.\ 4 4L .LLA.\s 6,2
2.qt8.067.
43200211-O7 -14
nrôarrâm sêrvlcerorm 990 (zol¿)
4e
SEE SCHEDUIJE O FOR CONT]NUATTON(S)2
istYes
1 x2 x
3
4 x
5
6
7
I
I
10 x
l1a x
llb
11c
11d x11e x
11f x
12a
x12b't3
14a
14b
15
16
't7
18
x
X
19
20atõ]r
23
4
5
6
7
I
I
10
11
a
b
c
d
e
I
12a
1 ls the organization described in section 501 (cX3) or 4947(a)(1\ (othêr than a private foundation)?
lf "Yes," com plete Schedule A ...................ls the organization required to complete schedule B, schedule of contributor{l
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposit¡on to candidates for
Section sO1(cxg) organ¡zations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect
ls the organization a section 501(cXa), 501(c)(5), or 501(cX6) organization that receives membership dues, assessments' or
similar amounts as defined in Revenue Procedure 98'19? /f "Yes," complete Schedule C' Patt lll
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to
provide advice on the distribution or ¡nvestment of amounts in such funds or accounts? /f "Yes, " complete Schedu/e D' Pari I
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? lf "Yes," complete Schedule D, Parf 11.........
Did the organization maintain collections of works of art, historical treasures, or other similar assets? lf "Yes"' complete
Did the organization report an amount in Part X, line 21, for escrow or custodial account liability; serve as a custodian for
amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent
endowments, or quasi-endowments? lf "Yes," complete Schedule D, ParI V
lf the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts Vl, Vll' Vlll' lX, or X
as applicable.
Did the organizat¡on report an amount for land, buildings, and equipment in Part X, line 1 0? lf "Yes," complete Schedule D'
Did the organization report an amount for investments - other securities in Part X, line 12 that is 5% or more of its total
assets reported in Part X, line 16? lf "Yes," complete Schedule D, Pa¡t Vll
Did the organizat¡on report an amount for investments.program related in Part X, line 13 that is SYo or more of its total
assets reported in Part X, line 16? lf "Yes," complete Schedule D' Part Vlll
Did the organization repod an amount for other assets in Part X, line 15 that is 5%o or more of its total assets repoded in
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D' Pañ X
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses
the organization's liability for uncertain tax positions under FIN 48 (ASC 74Ol? tf "Yes," complete Schedule D, Paft X
Did the organization obtain separate, independent audited financial statements for the tax year? lf "Yes," complete
Schedule D, Parts Xl and Xll
b Was the organization included in consolidated, independent audited financial statements for the tax year?
/f ',yes,', and ¡f the organ¡zat¡on answered "No" to line 12a, then completing Schedule D, Paris Xl and XII ¡s optional
1g ls the organization a school described in section 170(bxlXAX|D? lf "Yes," complete Schedule E ................
14a Did the organization maintain an otfice, employees, or agents outside of the United States?
b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business,
investment, and program service activ¡ties outs¡de the United States, or aggregate foreign investments valued at $100'000
or more? /f "yes, " complete Schedule F, Pa¡ts I and lV
x
x
x
X
x
x
15
16
17
18
19
20a
Did the organizat¡on report on Pad lX, column (A), line 3, more than $5,000 of grants or other assistance to or for any
foreign organizalion? lf "Yes," complete Schedule F, Parts ll and lV
Did the organization repoft on Pan lX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to
or for foreign individuals? /f "Yes, " complete Schedule F, Parts lll and lV
Did the organization report a total of more than $15,OOO of expenses for professional fundraising services on Part lX'
column (A), lines 6 and 1 1e? /f "Yes, " complete Schedule G' Patt I
Did the organization report more than $15,OOO total of fundraising event gross income and contr¡butions on Pad Vlll' lines
Did the organization report more than $15,OOO of gross income from gaming activities on Part Vlll, line 9a? lf "Yes"'
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H
x
x
x
x
3
432003I 1-07-14
rorm 990 (zol¿)
Yes
x
x22
21
23 x
24a24b
24c24d
2Eã
25b
26
27
28a
2Ah
28c
29
30
31
32
33
ly x35a x
35b
36
37
1R x
21
22
23
24a
b
c
d
25a
b
26
27
28
a
b
c
29
30
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or
domestfc government on Part lX, column (A), line 1? lf "Yes," complete Schedule l, Parts I and ll ............
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on
Part lX, column (A), line 2? If "Yes," complete Schedule l, Parts I and lll ...................
Did the organization answer "Yes" to Part Vll, Section A, line 3, 4, or 5 about compensation of the organization's current
and former officers, directors, trustees, key employees, and highest compensated employees? lf "Yes," complete
Did the organization have a tax.exempt bond issue with an outstanding principal amount of more than $100'000 as of the
last day of the year, that was issued after December 31, 2OO2? tf "Yes," answer lines 24b through 24d and complete
D¡d the organization invest any proceeds of tax.exempt bonds beyond atemporary period exception? ................
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease
any tax-exempt bonds?
Did the organizat¡on act as an "on behalf of" issuer for bonds outstanding at any time during the year?
section 501(cx3), 501(cx4), and 501(c)(29) organizations. Did the organization engage in an excess benefit
transaction with a disqualified person during the year? lf "Yes," complete Schedule L' Part I
ls the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year' and
that the transaction has not been reported on any of the organizatlon's prior Forms 990 or 990"E2? lf "Yes," complete
Did the organization report any amount on Pad X, line 5, 6, or 22 for receivables from or payables to any current or
former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? lf "Yes"'
complete Schedule L, Part llDid the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial
contributor or employee thereof, a grant select¡on committee member, o( lo a35yo controlled entity or family member
of any of these persons? If "Yes," complete Schedule L' Parf lll
Was the organization a party to a business transaction with one of the following parties (see Schedule L' Part lV
instructions for applicable filing thresholds, conditions, and exceptions):
A current or former officer, director, trustêe, or key employe e'l lf "Yes," complete Schedule L' Part lV
A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L' Pari lV ......
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer,
director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part |V.......,
Did the organization receive more than $25,OOO in non.cash contribut¡ons? lf "Yes," complete Schedule M ....................... . '
Did the organization rece¡vo contributions of art, historical treasures, or other similar assets, or qualified conservat¡on
contributions? lf "Yes," complete Schedule M ..................31 Did the organization liquidate, terminate, or dissolve and cease operations?
/f "Yes, " complete Schedule N, Pañ I
x
32
33
u
35a
b
36
37
38
Did the organization sell, exchange, dispose of, or transfer more than 25% oÍ its net assets? lf "Yes," complete
Did the organization own IOOYo o't an entity disregarded as separate from the organization under Regulations
sections gO1 J701'2 and 301 .7701'3? /f "Yes, " complete Schedule R' Part I
Was the organization related to any tax.exempt or taxable entity? /f "Yes," complete Schedute R, Pañ ll, lll, or lV, and
Did the organization have a controlled entity within the meaning of section 512(bX13)?
lf ',yes,, to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity
within the meaning of section 512(bX13)? If "Yes/ complete Schedule R, Pa¡IV' line 2 .............
Section SO1(cXg) organizations, Did the organization make any transfers to an exempt non'charitable related organization?
Did the organization conduct more than 5% of its activities through an entity that is not a related organization
and that is treated as a padnership for federal income tax purposes? lf "Yes," complete Schedule R' Part Vl
Did the organization completê Schedule O and provide explanations in Schedule O for Part Vl, lines 11b and 19?
x
x
X
x
4
43200411-O7 -14
to ororm 990 (zot¿)
Yes
1b 0
'lc
2b x
3a
3b
4a
5a
5b
5c
6a
6b
tà x7b x
tc
te7llo7h
a
0a
9b
'l2a
13a
'l3c14al¿h
Statements ngs ax pl¡anceCheck if Schedule O contains a response or note to any line in this Part V
1a Enter the number reported in Box 3 of Form'1096. Enter '0' if not applicable
b Enter the number of Forms W'2G included in line 1a. Enter '0' if not applicable
c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming
2a
(gambling) winnings to prize winners?
Enter the numbor of employees reported on Form W.3, Transmittal of Wage and Tax Statements,
filed for the calendar year ending with or within the year covered by this return
b lf at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note, lf thesumof llnes laand2aisgreaterthan250,youmayberequiredtoe-file (seeinstructions) ..................
ga Did the organization have unrelated business gross income of $1 ,000 or more during the year?
b lf "yes," has it filed a Form 990-T for this year? tf "No," to line 3b, provide an explanation in Schedule O
4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over' a
financial account in a foreign country (such as a bank account, securities account, or other financial account)?
b lf "Yes," enter the name of the foreign country: ÞSee instructions for filing requirements for FinCEN Form 114, Repor-t of Foreign Bank and Financial Accounts (FBAR).
5a Was the organization a party to a prohibited tax shelter transaction at any t¡me during the tax year?
b Did any taxable party notify the organizat¡on that it was or is a party to a prohibited tax shelter transaction?.........
c lf "Yes," to line 5a or 5b, did the organization file Form 8886'T?
6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit
any contributions that were not tax deductible as charitable contributions? .................
b lf ,,yes,,, did the organization include with every solicitation an express statement that such contributions or gifts
7 Organizalions that may receive deductible contr¡but¡ons under section 170(c).
a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for ooods and services provided to the payor?
b lf ,,yes,,' did the organization notify the donor of the valuê of the goods or services provided?
c Did the organization sell, exchange, or otheruise dispose of tangible personal property for which it was required
to file Form 8282?
d lf "Yes," indicate the number of Forms 8282 filed during the year
e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ...........................
g lf the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?..,
h lf the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098'C?
I Sponsoring organizat¡ons ma¡nta¡ning donor advised funds. Did a donor advised fund maintained by the
sponsoring organization have excess business holdings at any time during the year?
9 Sponsoring organizations maintaining donor advised funds.
a Did the sponsoring organization make any taxablê distributions under section 4966?
b Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?
1O Section 501(cX7) organizations' Enter:
a lnitiation fees and capital contributions included on Part Vlll, line 12 .................
b Gross receipts, included on Form 990, Parl Vlll, line 12, for public use of club facilities
11 Section 501(cX12) organ¡zations. Enter:
a Gross income from members or shareholders
b Gross income from other sourcês (Do not net amounts due or paid to other sources against
amounts due or received from them')
x
x
12a Section 4g47(al6l non-exempt charitable trusts. ls thê organization filing Form 990 in lieu of Form
b lf "yes,,, enter the amount of tax.exempt interest received or accrued during the year ............'. ...
13 Section 501(cX29) qualified nonprolit health insurance issuers'
a ls the organization licensed to issue qualified health plans in more than one state? ..........,.
Note. See the instructions for additional Information the organization must repon on Schedule O.
b Enter the amount of reserves the organization is required to maintain by the states in which the
organization is licensed to issue qualified health plans
c Enter the amount of reserves on hand
14a Did thê organization recoive any payments for indoor tanning services during the tax year?
1041?
x
x
5
43200511-O7 -14
fi tf'rorm 990 (zot¿)
an For each "Yes" response to lines 2 through 7b below, and for a "No" response
to iine Ba, Bb, or 10b betow, describe the circumstances, processe s, or changes in Schedule O. See rnsfrucflons.
ôr nôtê tô anv line in this Parl Vl f-xtif Schechrle O contains a
Section A. and Mana nt
1a Enterthenumberofvotingmembersofthegoverningbodyattheendofthetaxyear .............
lfthere are material differences in votino rights among members ofthe governing body, or ifthe governing
body delegated broad authority to an executive committee or similar committee, explain in Schedule 0'
b Enterthe numberof voting members included in line 1a, above, who are independent .............
2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other
g Did the organization delegate control over management duties customarily performed by or under the direct supervision
of officers, directors, or trustees, or key employees to a management company or other person?
4 Did the organization make any signif¡cant changes to its governing documents since the prior Form 990 was filed? .......
S D¡d the organization become aware during the year of a significant diversion of the organ¡zation's assets?
6 Did the organization have members or stockholders? .............
7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or
more members of the governing bodY?
b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders' or
persons other than the governing body?
g Did the organization contemporanegusly document the meetings held or written actions undertaken during the year by the following:
a The governing bodY?
b Each committee with authority to act on behalf of the governing body?
g ls there any officer, director, trustee, or key employee listed in Part Vll, Section A, who cannot be reachêd at the
,s
Section B. Pol B tn not the lntemal
10a Did the organization have local chapters, branches, or affiliates?
b lf ,,yes,,, did the organization have written policies and procedures govern¡ng the activities of such chapters, affiliates'
and branches to ensure their operations are consistent with the organization's exempt purposes?
11a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?
b Describe in Schedule O the process, if any, used by the organization to review this Form 990.
12a Did the organization have a written conflict of interest policy? /f "No, " go to line 13
b Were officers, directors, 0r trustees, and key employees requ¡red to disclose annually interests that could give rise to conflicts?
c Did the organization regularly and consistently monitor and enforco compliance with the policy? If "Yes, " describe
in Schedule O how this was done
13 Did the organization have a written whistleblower policy? .........
14 Did the organization have a written document retention and destruction policy?
15 Did the process for determining compensation of the following persons include a review and approval by independent
persons, comparability data, and contemporaneous substantiation of the deliberation and dec¡sion?
a The organization's CEO, Executive Director, or top management officlal
b Other officers or key employees of the organization
lf ',Yes,, to line 1 5a or 15b, describe the process in schedule o (see instructions).
16a Did the organization ¡nvest in, contribute assets to, or participate in a joint venture or similar arrangement with a
b lf "yes,,, did the organization follow a written policy or procedure requiring the organization to evaluate its participation
in ,oint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's
res
x
X
x
x
Yes
1b
5b
36
2
3
45
o
7ã
7b
8a xx8b
g
Yes1Oa
10b
11a x
12a x12h x
12c x13 x14 x
15a x1Str
16a
16tr
Section C. DisclosureList the states with which a copy of this Form 990 is required to be filed
Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990"T (Section 501(cX3)s only) available
Upon request
>NY ,N'J, CT, FL17
18
for public inspection
[Í-l own website
lndicate how you made these available. Check all that apply
Another's website
19 Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial
statements available to the public during the tax year'
20 State the namo, address, and telephone number of the person who possesses the organization's books and records: >
ß200a 11-07-14
RIZ 2 4-890
6
rorm 990 (zolq)
on of Off¡cers,Employees, and lndependent Contractors
, Highest7
t-tresoonsê or note to anv line in this Parl VllCheck if Schedule O contains a
Directors. Trustees. Emnlovees- and Hiohest (ìamnensated EmoloveesSection A.
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year
o List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensat¡on'
Enter-O- in columns (Õ), (E), and (F) if no compensat¡on was paid.- I Usi all ot tfre o'rgãri¡jät¡on'd óurrent key employees, if äny. See instructions for definition of "key employee'". List the organization's five current highest compensated émploye,e_s (other than an officer, director, trustee, or key employee) who received report'
able compensatón (Box s of Form w-2 aid/or Box 7 of Èòrr I og'e.N¡lso) 'of
more than $100,000 from the organization and any related organizations.
o List all of the organ¡zation's former officers, key employees, and highest compensated employees who received more than $'100'000 of
reportable compensation from the organization and any related organizations.. List all of the organ¡zation's former directors or irustees that received, ¡n the capacity as a former director or trustee of the organization,
more than $1O,OOO of-reportable compensation from the organization and any related organizations.
List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees;
and former such persons.
Check this anization current or trustee.the
(A)
Name and Title
( 1) DEBORÀH M. SÀTJE
(2) ITOSEPH R. HARBERT, PH.D
(3 ) FÂLPH DÀCOSTA_NI]NEZ
(4) STEVEN BROWN
(5) TERRY AGRISS
(6) SYLVIA E. DI PIETRO, ESO
(7) iIOSEPH,I . HASLIP
(8) NICHOLÀS A. GRÀVÀNTE .'R., ESO.
(9) 'JUDY CHAMBERS
(10) LEISLE LIN
(11) M]CHÀEI, HORODNICEÀNU, PH.D.
( 12 ) 'JOYCE IJ . MILIJER
(13) HON. KELLY O'NETLL LEVY, ESQ.
(14) FI,ORENCE IT. FRUCHER
(15) },ION. CAROI, SHERMÀN, ESO.
(16) BÀRBÀRI{ NEVINS TÀYI,OR
(17) DÀVID .]. POLI,ÀK
(F)
Estimatedamount of
othercompensation
from theorganizatlonand related
organizations
0
0
0
0
0
0
0
7
(c)Position
(do not check more than onebox, unless pôison is both an
oft¡cor and a diroctor/trustêô)
(E)
Repoftablecompensationfrom relatedorganizations
(w.2/1099-MISC)a
8saà E
(D)
Reportablecompensation
fromthe
organization(w-2l1099-MISC)
(B)
Averagehours per
week(list any
hours forrelated
organizationsbelowline) Eo
E
1_.0000x x
1.0000x x
1.0000.x x
1.0000.x x
1.0000.x
1.000.0x
1.0000x
1.0000x
1.0000x
1.0000x
1.0000.x
r..0000x
L.0000x
L.000.0x
L.000.0x
1.000.0.x
L.000.0.x
432007 11-07-14rorm 990 (zol¿)
IEm
(A)
Name and title
(18) M,\RLÀ EISLAND SPRIE, ESQ
(19) MÀGDÀ JIMENEZ TRÀIN, ESO.
(20) MÀRK E. IJIEBERMÀN
( 21 ) CAROL 1, . 0 'NEALE
(22) RTCHE T. MCKNIGHT, ESQ
( 23 ) M]CHELLE I¡IEBB
(24) MICÀH C. I,ASHER
(25) ÀBBY WENZEL, ESo.
(26) ,IEFFREY J. WEÀVER
1b Sub-totalc Total from continuation sheets to Part Vll' Section A
2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable
g Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee on
line 1a? tf "Yes," complete Schedule J for such individual
4 For any individual listed on line 1a, is tho sum of reportable compensation and other compensation from the organization
and related organizations greater than $15O,OOO? tf "Yes," complete Schedule J for such individual .......
s Did any pêrson listed on line 1a receive or accrue compensation from any unrelated organization or individual for services
Section B. I Contractors
Complete this table for your five highest compensated independent contractors that recêived morê than $100,000 of comPensation from
sation for the endi with or
(F)
Estimatedamount of
othercompensation
from theorganizationand related
organizations
0
028
4L7 .
Compensation
570
15
53
2 0
No
anization
(A)Name and business address
AI{DERSON KIIJL & OIJICK PC, L25L AVENUE OFNY
LOEB & rROPER IJLP5 NY
FATRCOM NEW YORK INCWE T T 1
FR-ANCIS .l SANZILTJO & ASSOCIATES3 L
I,AKE RESEARCH PARTNERS, L726 M STREET NW,1L0 D 2
2 Total numberof independent contractors (including but not limited to those listed above) who received more than
CONTINUATTON SHEETS
e(c)
(c)Position
(do not chêck more than onobox, unlôss porson is both anotficor and a dirêctor/trustee)
-*
ER-Eà.qÉEõ
(E)
Reportablecompensationfrom relatedorganizations
(w-2l1099-MISC)
EE
(D)
Repoftablecompensation
fromthe
organization(w-2l109e-Mlsc)
(B)
Averagehours per
week(list any
hours forrelated
organizationsbelowline)
'=
L.000.0.x
L.0000.x
1.0000x
1.0000x
1.0000x
1.0000x
1.0000x
1.000x 0
1.0000x0.0.02,686,657 ,0.2.686.657 ,
Yes
3
4 x
5
(B)Description of services
TEGAL SERVTCES
AUDTIT'TNG
F'TINDRAISING
TOBBYING SERVTCES
SURVEY
4320081 1-07-14
SEE PART VIT, SECEION A
I
rorm 9901zot+¡
(A)
Name and title
(27) MÂRK À. WILTJIS
(28) ,'ERRY VIEBMÀN
(29) ROSALIE MARGOLIS
(30) GEOFF'REY NEWMÀN
( 31 ) ERIC GrOr.A , ESo .
(32) HON. BETSY GOTBÀI'M
(33) REGÀbT KEI,LEY ORIT,LÀC
(34) MÀRG.ARITÀ RogÀ, EsQ.
(35) KEN SUNSHINE
( 36 ) PHYÍ,I,IS TÀYI,OR
(37) DÀVID R. ,IONES, ESQ
(38) STEVEN ',.
KRÀUSE
( 39 ) ,]EFFREY F. RIZZO
(40) ELISABETH BEN,IÀMIN
(41) ÀLINÀ MOLINA
(42) NÀNCY RÀNKIN
( 43 ) .'UDITH WHITING
(44) .'EFFREY MÀCI,IN
(45) MELISSA KOSTOVSKI
(46) .JÀNEENE FREEMEN
(F)
Estimatedamount of
othercompensat¡on
from theorganizationand related
organizations
44.
0
0
0
0
0
0
0
6
5
2
0
9
(c)Position
(check all that apply)
(E)
Repoñablecompensationfrom relatedorganizations
(w-2l1099.M1SC)
E
E
E
.9 Ée
(D)
Reportablecompensation
fromthê
organization(w-2l1099-MISC)e
E'5
ç.9
E
(B)
Averagehoursper
week(list any
hours forrelated
organizationsbelowline)
1.000.0.x
1.000.0.x
1.000.0.x
1.000.0.x
1.000.0x
1.000.0x
1.0000.x
L.000.0.x
1.000.0.x
L.0000x
35.000.x 657,29L,
35.000.X 647 ,3L4.
35.000.x 19L,t79,
35.000x 202,969.
3s.000x 169,500.
3s.000x L79,799.
3s.000x t7 6 ,4L8 .
35.000x t46 ,452.
35.000.x L53 ,0L2,
35.000t62.723,x
2.686.657 ,
43220105-01- 14
I
vill
Revenfrom
to line in
StatementCheck if contains a
ttc5oE
thÉ(\t
gth
a
(,
o1'tr(!
(¡)otc,8¿c>ßoËiEoo.
oc0)
(,úc,co
(B)Related or
exempt functionrevenue
(c)Unrelatedbusinessrevenue
(A)Total revenue
1a
1b
1c 2'.t t65.'td
1e 13 s38 027.
9
1? 558 141
1ab
cd
e
f
I
Federated campaigns
Membership dues
Fundraising events ..........Related organizations
Government grants (contributions)
All other contributions, gifts, grants, and
similar amounts not included above ......
Noncash contr¡butions included in lines 1a-1f: $
1a.
351 114 35L .114.90 000 -90 000.
L41 114
2ab
cd
e
f All other program service revenue
5
ÞPôêPÀM SFIRVTCN
FEES
2 228 574.
-6 034.446
62 887
lnvestment income (including dividends, interest, and
other similar amounts)........
lncome from investment of tax-exempt bond proceeds
6 a Gross rents
b Less: l."n*"'a"pana"a ........
c Rental income or (loss) .....
d Net rental income or (loss)
7 a Gross amount from sales of
assets other than inventory
b Less: cost or other basis
and sales expenses
c Gain or (loss)
Net gain or (loss)
Gross income from fundraising events (not
including$ zr,res. of
contributions reported on line 1c). See
Part lV, line'18 ......... ........ a
Less: direct expenses ....... b
Net income or (loss) from fundraising events
Gross income from gaming activities. See
PartlV,linel9 ....................................... a
Less:directexpenses ........................ b
Net income or (loss) from gaming activities ..
Gross sales of inventory, less returns
and allowances ....................................... a
Less: cost of goods sold ........................ b
5
5
3
45
6 5
Securities
5
Royalties
d
8a
b
c
9a
b
c'10 a
b
Business CodeMiscellaneous Reve¡uq-50 718 000.s31390
60 718 000.0447 7L4.74 974 270-
d All other revenue ........
e Total. Add lines 1 1a'1 1d
TN IINTTED11 a GÀTN TN
b
c
3
11-07-1410
rorm 990 lzota¡
entand 501
O contains
Do not lnclude amounts reported on llnes 6b,7b, 8b,9b, and 10b of Part Vill'
must All other must
10
ng
503
15L
5
559
1 25
84
69
31
1 0
or note to Parl lX
1
2
3
45
6
7
I
I10
11
a
b
Grants and other assistance to domestic organizations
and domestic governments. See Part lV, line 21
Grants and other assistance to domestic
individuals. See Part lV, line 22
Grants and other assistance to foreign
organizations, foreign governments, and foreign
individuals. See Part lV, lines''l5 and 16 .........Benefits paid to or for members
Compensation of current officers, directors'
trustees, and key emPloYees
Compensation n0t included above, to disqualified
persons (as defined under section 4958(f)(1)) and
persons described in section 4958(cX3XB)
Other salaries and wages
Pension plan accruals and contributions (include
section 401(k) and 403(b) employer contributions)
Other employee benefits
Payroll taxes
Fees for services (non'employees):
Management
Legal .......,.....
EOUÏ RENTAÏ,SUPPLT ES
7
L
c Accounting
Lobbying
Professional fundraising services. See Part lV' line 17
lnvestment management fees ........................
Other. (lf line 119 amount exceeds 10% of llne 25,
column (A) amount, list line 119 expenses on Sch 0')
Adverlising and promotion
Office expenses....................
lnformation technologY
Royalties
Occupancy
Travel
Payments of travel or entertainment expenses
for any federal, state, or local public officials
Conferences, conventions, and meetings ......
lnterest
Payments to affiliates
Depreciation, depletion, and amortization ......
lnsurance
other exoenses. ltemize expenses not covered
above. (List miscellaneous expenses in line 24e. lf line
24e ambunt exceeds 10% of line 25, column (A)
am0unt, list line 24e expenses on Schedule 0.) ......
TEI,EPHONE AND COMMUNICA
d
e
Ig
12
13
14
15
16
't7
18
19
20
21
22
23
24
a
b
cdP OSTAG E
e All other expensesnse8. h 24e
26 Joint costs. Complete this line only if the organization
reported in column (B) joint costs from a combined
educational cam
hêrê
5
(c)Management andoeneral expenses
(B)Program service
expensesTotal expenses
237 ,7 06 .237 .7 06 ,
267 .927 .267 ,927 .
1.053,904.969 ,562,2,097 ,969.
1_. L3ö^245,6 .628.809.8 ,242 ,72!,31,638.58,521.9L.890.
5s6.687.L,941,519.2,650,1-05.47 ,084.564,078,652 ,06t.
46,L80.46,l_80.87.000.87.000.
t76,736,t7 6 ,736 .s4.000.
160,599.t0 .206,500.L0.402,658.
t2 ,7 4L.25 ,252 ,89,246.
2s4,931.844.183.1.159.938.98,724,L83, L36.282 ,7 0L.
L38 ,222,220 .655 ,362 .732.110, 42t,Lt? ,42L.
49 ,ILL.236 ,632.296,736.L2L,407 .22 ,604.L44 ,}tL .
87 ,347 ,t27 ,490.2L7 ,247 ,l-51-,563.41_.500.20t ,37 8 .19,880.tt3 ,822.L35,804.L0,406.23 .325,94.747,
28,tL9.28,tt9,4,t7 6,390.22.918.067.28.L30.024,
432010 11-07-14
n and f undraising solicitation.
1Lrorm 990 (zol¿)
(A)Beginning of year
'l19.900.22 ,923 ,48L.34 ,62t ,344,4362,972.
5
6
726 .828,I4,049.I78 ,596.
1Oc1.803.787,11L29 ,553 ,469 ,12
13
14
't537 .07 4,602,16\76.469 ,028.
Cash - non-interest'bear¡ng
Savings and temporary cash investments ................
Pledges and grants receivable, net ...............Accounts rece¡vable, net ..........,....Loans and other receivables from current and former officers, directors'
trustees, key employees, and highest compensated employees. Complete
Part ll of Schedule L .................Loans and other receivables from other disqualified persons (as defined under
section 4958(0(1), persons described in section 4958(oX3XB)' and contributing
employers and sponsoring organizations of section 501(cXg) voluntary
employees'beneficiary organizations (see instr). Complete Parl ll of Sch L ......Notes and loans receivable, net ..,.........
10a Land, buildings, and equipment: cost or other
basis. Complete Part Vl of Schedule D ,.,......
b Less: accumulated dePreciation
11 lnvestments ' publ¡cly traded securities ..........
12 lnvestments'other securities. See Part lV' line 11
13 lnvestments' program'related' See Part lV' line 11
1
2
3
45
7
II
6
Tôtel âssets. Add lines 1 throuqh 15
3
lntangible assets
Other assets. See Part lV, line 11
Prepaid expenses and deferred charges
'14
15
16
lnventories for sale or use ......
175 ,263 ,432.18
19
20
2',l
2223
24
259 .L7 3.311".26t4 .436 .7 43 .
'17 Accounts payable and accrued expenses
18 Grants payable
19 Defened revenue
20 Tax-exempt bond liabilities
21 Escrow or custodial account liability' Complete Part lV of Schedule D ........
22 Loans and other payables to current and former officers, directors, trustees,
key employees, highest compensated employees, and disqualified persons'
Complete Part ll of Schedule L ..................
29 Securêd mortgages and notes payable to unrelated third parties
24 Unsecured notes and loans payable to unrelated third parties
25 Other liabilities (including federal income tax, payables to related third
parties, and other liabilities not included on lines 17'24)' Complete Part X of
26 Total liabilities. Add lines'17 throuqh 25 ...... . . .. .. ...'..... . .... ...... ... . '
Schedule D
277L.634,25t,2A26 ,664 ,404,2963.7 33.630.
3031
3233L62.032,285,34176 .469 .028,
Organizations that follow SFAS 117 (ASC 958), check here Þcomplete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets
28 Temporarily restricted net assets
2S Permanently restricted net assets ...........r......
Organizations that do not follow SFAS 117 (ASC 958), check here > nand complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ............31 Paid-in or capital surplus, or land, building, or equipment fund ............. .........
g2 Retained earnings, endowment, accumulated income' or other funds
33 Total net assets orfund balances
?4 Total l¡abil¡t¡es and net assets/fund balances ....... ....... ..'. ..... .... .. .'... ... "'
E and
anceif Schedule or note to Part X
11
(B)End of year
694
78 2
22 467
4 037
85.
53.7 7L0
30.
76
4
U'
0)v,al,
Øo
.o(It
J
3 2
2
ttooc(!ootcltothc)tlttt
c,z
t
43201111-O7 -14
L2
rorm 990 (zol¿)
I23
456
7
a
I
10
Reconciliation of Net Assetsif Schedule O or note to this Part Xl
Total revenue (must equal Part Vlll, column (A), line 12) ...........
Total expenses (must equal Part lX, column (A)' line 25) ...........Revenue less expenses. Subtract line 2 from line 1
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (4) ......
Net unrealized gains (losses) on investments
Donated services and use of facilities
lnvestment expenses
Prior period adjustments
Other changes in net assets or fund balances (explain in Schedule O) ................Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Pan X' line 33,
mn
Financial Statements and RepodingCheck if a res or line in this Pad
74 97
4 84
12
24.1
2
3
45
6
7
II
10
2 5204
2722
7
rorm 9901zota¡
2
No
1 Account¡ng method used to prepare the Form 990: l-_l Castr E Accrual [--l Oth"t
lf the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule O,
2a Werethe organization's financial statements compiled or reviewed by an independent accountant? .......................
lf "yes,,, check a box below to indicate whether the financial statements for the year were compiled or reviewed on a
separate basis,
l---l Separate
consol¡dated basis, or both:
basis Consolidated basis f-l gotn consolidated and separate basis
b Were the organization's financial stâtements audited by an independent accountant? .................
lf "yes,,, check a box below to indicate whether the financial statements for the year were audited on a separate bas¡s,
consolidated basis, or bothl
E Separate basis E Consolidated basis l--l eotn consolidated and separate basis
c lf ,,yes,' to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit'
review, or compilation of its financial statements and selection of an independent accountant? ..............,...
lf the organization changed either its oversight process or selection process during the tax year, explain in Schedule O'
3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit
b lf "yes,,, did the organization undergo the required audit or audits? lf the organization did not undergo the required audit
tn
Yes
2a
2b
2c
x
x
3a x
3h x
4320'12'! t-07-14
13
OMB No. 1545-0047SCHEDULE A(Form 990 or 990-EZ)
Department of thê Treasurylnternâl Rêvenu6 Servico
Name of the organization
organization is not a private
E nchurch, convention
Public Charity Status and Public Supportcomplete if the organization is a section 501(cx3) organ¡zation or a section
4947(aX1) nonexempt charitable trust.Þ Attach to Form 990 or Form 990-EZ.
lnformation about Schedule A 990 or and its insbuctions is at
ions must com lete this part,) See instructions'
foundation because it is: (For lines 1 through 11, check only one box.)
of churches, or association of churches described in section 170(bX1XAXD.
2014Open to Public
lnspection
Employer identification number
The
1
23
4
5
6
7
II
A school described in section 170(bXlXAXii). (Attach Schedule E.)
A hospital or a cooperative hospital service organization described in section 170(bXlXAX¡i¡).
A medical research organization operated in conjunction with a hospital described in section 170(bXlXAXiii). Enter the hospital's name'
city, and state:
An organization operated for the benefit of a college or university owned or operated by a governmental
sect¡on 170(bXlXAXiv). (Complete Part ll.)
A federal, state, or local government or governmental unit described in section 170(bXlXAXv)'
IX ì nn organization that normally receives a substantial par.t of its support from a governmental unit or from the general public described in
section 170(bXlXAXvi)' (Complete Part ll')
f] n community trust described in section 170(bXlXAXvi). (Complete Part ll.)
[-l nn organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from
activities related to its exempt functions .subject to cedaln exceptions, and (2) no more than 33 1/3% of its suppod from gross investment
income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30' 1975'
See section 509(aX2). (Complete Part lll.)
An organization organized and operated exclusively to test for public safety. See sect¡on 509(aX4).
An organization organized and operated exclusively for the benefit of, to pedorm the functions of, or to carry out the purposes of one or
more publicry supported organizations described in section 509(aX1) or section 509(aX2)' See section 509(aX3)' Check the box in
lines 11a through 11d that describes the type of supponing organization and complete lines 11e, 1 1f' and 119'
l__l fyp" L A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving
the supported organization(s) the powêr to regularly appoint or elect a majority of the directors or trustêes of the supporting
organization. You must complete Part lV, Sections A and B.
Type ll. A supporting organization supervised or controlled in connection with its supported organization(s)' by having
control or management of the supporting organization vested in the same persons that control or manage the supported
organization(s). You must complete Part lV, Sections A and G'
Type lll functionally integrated. A supporting organization operated in connection with, and functionally integrated with'
its supported organization(s) (see instructions), You must complete Part lV, Sections A, D, and E.
Type lll non-functionally integrated. A supporting organization operated in connection with its supported organization(s)
that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness
requirement (see instructions), You must complete Part lV, Sections A and D, and Part V.
l--l cnecl this box ¡f the organization received a writtên determination from the IRS that it is a Type I' Type ll' Type lll
functionally integrated, or Type lll non.functionally integrated supporting organization
f Enter the number of supported organizations
e the followi about the(vi) Amount
ofother support (see
lnstructions)organization
LHA For Paperwork Reduction Act Notice, see the lnstructions for
Form 99O or 990-EZ' 4s2o21 os-17-14
unit described in
10
11
b
c
d
e
listed in yourdocument?
NoYes
(v) Amount of monetary
support (see
lnstructions)
(ii¡) Type of organization(described on lines 1'9
above or IRC sectionlsee instructions))
(ii) ErN
L4
Schedule A (Form 99O or 990-EZ) 2014
Iel2014lcl2012 (d) 2013fbì 201 1fa) 2010
12 592 645 r'7 '727 .591,11 817 729't 7 97 096 11 244 tg{
11 727 597,t2 s92 645.11 244 r84. 13 8t7 ',129.7 197 096.
201220111',l 7 27 597 .12 592 645^73 8r7 729 -7 797 096 - 7L 244 t84.
2 22.8 57 43 600 9143 ?10 0073 996 930 3 790 383
263 .93L . 84,40L,
105.913. 94.L09 .165.615.LB .643
12
n(Completo only if you checked the box on line 5, 7 , or B o'f Part I or if the organization failed to qualify under Part lll. lf the organization
fails to qualify under the tests listed below, please complete Pad lll.)
on A.
Calendar year (or fiscal year beginning in) Þ1 Gifts, grants, contributions, and
membership fees received, (Do not
include any "unusual grants'") ......2 Tax revenues levied forthe organ'
ization's benefit and either paid to
or expended on its behalf .......
3 The value of services or facilities
furnished by a governmental unit to
the organization without charge ...
4 Total. Add lines 1 through 3 .........
5 The portion of total contributions
by each person (other than a
governmental unit or PubliclYsupported organization) included
on line 1 that exceeds 2o/o of lheamount shown on line 11,
column (0 . .
B. TotalCalendar year (or fiscal year beginning in) Þ7 Amounts from line 4 .........,,..........8 Gross income from interest,
dividends, payments received on
securities loans, rents, roYalties
and income from similar sources ...
9 Net income from unrelated business
activities, whether or not the
business is regularlY carried on
1O Other income. Do not include gain
or loss from the sale of caPital
assets (Explain in Part Vl')
11 Total support. Add lines 7 through 10
12 Gross receipts from related activities, etc. (see instructions)
13 First five years. lf the Form 990 is for the organization's first, second , third, fourth, or fifth tax yêar as a section 501(cX3)
this
14 Public support percentage Íor 2014 (line 6, column (0 divided by line 11, column (0) ..... .
15 Public support percentage from 2013 Schedule A, Part ll' line 14 ...........,l6a 30 ,l/S% support test - 2014. lf the organization did not check the box on line 13, and line 14 is 33 1/3o/o
stop here. The organization qualifies as a publicly supported organization
b gg 1/g% support test - 2013. lf the organization did not check a box on line 13 or 1 6a, and line 15 is 33
and stop here. The organizat¡on qualifies as a publicly supported organization
17a 1ú/o -facts-and-circumstances test - 2014. lf the organization did not check a box on line 13, 1 6a' or 1
348
Total
.50
1
t
o/o
or more, check this box and
1/3Yo or more, check this box
6b, and line 14 is 10% or more,
>m
>[f
and if the organization meets the ,,facts.and.circumstances" test, check this box and stop here. Explain in Part Vl how the organization
meets the "facts'and'circumstances " test. The organization qualifies as a publicly supported organization
b 1go/o -facts-and-circumstances test - 2013. lf the organization did not check a box on line 13' 1 6a' 16b' or 17a, and line 15 is 10Yo or
more, and ¡f the organ¡zat¡on meets the "facts.and.circumstances" test, check this box and stop here, Explain in Part Vl how the
" test. The organizat¡on qualifies as a publicly supported organization
't415
organization meets the "facts'and-circumstances
43202209-17 -14
15
Schedule A (Form 990 or 990-EZ) 2014
ret2014lcl2O12 tdl 201 3rbl2011(a) 201 0
2011 2
n
(Complete only if you checked the box on line g of Part I or if the organization failed to qualify under Part ll' lf the organization fails to
U
SectionCalendar year (or fiscal year beginning in) Þ
1 Gifts, grants, contributions, and
membership fees received. (Do not
include any "unusual grants.") ......
2 Gross receipts from admissions,merchandise sold or services Per'formed, or facilities furnished in
any activity that is related to theorganization's tax'exempt purpose
3 Gross receipts from activities that
are not an unrelated trade or bus'
iness under sêction 513 ...............4 Tax revenues levied forthe organ'
ization's benefit and either paid to
or expended on its behalf
5 The value of services or facilities
furnished by a governmental unit to
the organization without charge ...
6 Total. Add lines 1 through 5 .........7a Amounts included on lines 1, 2, and
3 received from disqualified persons
b Amounts ¡ncluded on lines 2 and 3 recêived
from other than disqualifi6d pêrsons that
exc66d the groator of $5,000 or 1% of tho
amount on l¡no 13 for th6 Yed
c Add lines 7a and 7b
B. TotalCalendar year (or fiscal year beginning in) )9 Amountsfromline6 ................ .
1Oa Gross income from interest,dividends, payments received onsecurities loans, rents, roYaltiesand income from similar sources ...
b Unrelated business taxable income
(less section 51 1 taxes) from businesses
acquired after June 30, 1975
c Add lines 10a and 10b . . . ........11 Net income from unrelated business
activities not included in line 10b,whether or not the business isregularly carried on
12 Other income. Do not include gainor loss from the sale of caPitalassets (Explain in Pad Vl.)
13 Total Support. (Add lines e, 1oc, 11, and 12.)
14 First five years. lf the Form 990 is fo r the organlzation's first, second, third, fourth, or fifth tax year as a section 501 (c)(3) organization,
Section C. of Public Pe
15 Public support percentage for 2014 (line 8, column (f) divided by line '13, column (f))
Section D n of lnvestment lncome
17 lnvestment income percentage fot 20'|4 (line 10c, column (f) divided by line 1 3, column (0) .........
19 lnvestment income percentage from 2013 schedule A, Part lll, line 17
19a 33 1/3% support tests - 2014. lf the organization did not check the box on line 1 4, and line 1 5 is more than 33 1/3o/o , and line 1 7 is not
more than gg 1/g%, check this box and stop here. The organization qualifies as a publicly suppoded organization
b 33 1/3% support tests - 2013. lf the organization did not check a box on line '14 or line 1 9a, and line '16 is more than 33 1/3%, and
than 33 1l3o/o , checkthis box and stop here. The organization qualifies as a publicly supported organization
Total
Total
o/o
o/o
>E
15
18
line 18 is not morê't
432023 00-17-14
a
L6Schedule A (Form 990 or 990-EZ) 2014
Supportin g Organizations(Completeonlyif youcheckedaboxonlinell of Partl, lf youcheckedllaof Partl,completeSectionsA
and B, lf you checked 11b of Par.t l, complete Sections A and C, lf you checked 11c of Pad l, completePart V.lns A. D. and E. lf vou 1'l d of Part l. comolete ns A and D. and
Yes
'l
2
3a
3b
3c
4a
4b
4c
5a
5b
5c
6
7
I
9a
9b
9c
10a
10b
on A. AllSu
.t Are all of the organization's supported organizations listed by name in the organization's governing
documents? tf "No" describe ¡n Part Vt how the suppofted organ¡zations are designated. lf designated by
class or purpose, descnbe the designation. tf historic and continuing relationship, explain.
2 Did the organization have any supported organization that does not have an IRS determination of status
under section 509(aX1) or (2)? lf "Yes," exptain in Part Vl how the organization determined that the suppofted
organization was descr¡bed in section 509(a)(1) or (2)'
3a Did the organization have a supported organization described in section 501(cX4), (5), or (6)? lf "Yes"' answer
(b) and (c) below.
b Did the organization confirm that each supported organization qualified under section 501(cX4), (5)' or (6) and
satisfied the public support tests under section 509(aX2)? tf "Yes," describe in Part Vl when and how the
organ¡zat¡on made the determination.
c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)
(B) purposes? lf "Yes," exptain in Part Vt what controls the organization put in place to ensure such use.
4a Was any supported organization not organized in the United States ("foreign supported organizat¡on")? /f
"Yes" and if you checked 1 1a or 1 lb in Part l, answer (b) and (c) below.
b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign
supported organization? tf "Yes," describe rn Part Vl how the organization had such control and discretion
desplfe being controlled or supervised by or in connection w¡th its supported organizations.
c Did the organization support any foreign supported organization that does not have an IRS determination
undêr sect¡ons SO1(cX3) and 509(aX1) or (2)? lf "Yes," explain ¡n Paft Vl what controls the organization used
to ensure that alt support to the foreign suppoñed organization was used exclusively for section 170(cX2XB)
purposes.
5a Did the organization add, substitute, or remove any supported organizations during the taxyear? /f "Yes, "
answer (b) and (c) below (if appticable). AIso, provide detait in Part Vl, including (i) the names and EIN
numbers of the suppofted organizations added, substituted, or removed, (ii) the reasons for each such act¡on,
(iii) the authority under the organ¡zat¡on's organizing document authorizing such act¡on, and (iv) how the action
was accomplished (such as by amendment to the organ¡z¡ng document),
b Type I or Type ll only. Was any added or substituted supported organization part of a class already
designated in the organization's organizing document?
c Substitutions only. Was the substitution the result of an event beyond the organization's control?
6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to
anyone other than (a) its supported organizations; (b) individuals that are part of the charitable class
benefited by one or more of its supported organizations; or (c) other supporting organizations that also
support or benefit onê or more of the filing organization's supported organizations? lf "Yes," provide detail in
Pa¡t Vl.
7 Did the organization provide a grant, loan, compensation, or other similar payment to a substantial
contributor (defined in IRC a958(cX3XC)), a family member of a substantial contributor, or a 35'percent
controlled entity with regard to a substantial contributor? /f "Yes, " complete Pa¡t I of Schedule L (Form 990)'
g D¡d the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7?
/f "Yes, " complete Parl I of Schedule L (Form 990).
ga Was the organization controlled directly or indirectly at any time during the tax year by one or more
disqualified persons as defined in section 4946 (other than foundation managers and organizations described
in section 509(aX1) or (2))? lf "Yes," provide detail in Part Vl'
b Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which
the supporting organization had an interest'l lf "Yes," provide deta¡l ¡n Part vl.
c Did a disqualified person (as defined in line 9(a)) have an ownership interest in, or derive any personal benefit
from, assets in which the supporting organization also had an interest? /f "Yes, " provide detail in Part VI'
10a Was the organization subject to the excess business holdings rules of IRC 4943 because of IRC 4943(f)
(regarding certa¡n Type ll supporting organizations, and all Type lll non'functionally integrated supporting
organizations)? lf "Yes," answer (b) below'
b Did the organization have any excess business holdings in the tax yøar'? (use Schedule C, Form 4720' to
izations
432024 0g-'t7-14L7
Schedule A (Form 990 or 990-EZ) 2014
izations
11 Has the organization accepted a gift or contribution from any of the following persons?
a A person who directly or indirectly controls, either alone or together with persons descrlbed in (b) and (c)
below, the governing body of a supported organization?
b A family member of a person described in (a) above?
A ofa tn or /f "Yes" to or deta¡l ¡n
B. izations
1 Did the directors, trustees, or membership of one or more supported organizations have the power to
regularly appoint or olect at least a majority of the organization's directors or trustees at all times during the
tax year? lf -No,' describe in Part Vt how the supported organization(s) effectively operated, supervised, or
controlled the organization's actlvifres. tf the organization had more than one supported organization,
describe how the powers to appoint andlor remove directors or frusfees were allocated among the supported
organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
2 Did the organization operate for the benefit of any supported organization other than the supported
organ¡zation(s) that operated, supervised, or controlled the supporting organization? lf "Yes," explain in
part Vt how providing such benefit carried out the purposes of the supported organization(s) that operated'
or controlled
Section G. il an¡zat¡ons
1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors
or trustees of each of the organization's supported organization(s)? /f "No, " describe in Part Vl how control
or management of the suppofting organization was vested ¡n the same persons that controlled or managed
the t¡on
Section D. lllSu ns
Did the organization prov¡de to each of its supported organizations, by the last day of the fifth month of the
organization,s tax year, (1) a written notice describing the type and amount of support provided during the prior tax
year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of the
organization's governing documents in effect on the date of notification, to the extent not prev¡ously provided?
Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the suppoÉed
organization(s) or (ii) serving on the governing body of a supported organization? lf "No," explain in Part Vl how
the organizat¡on maintained a close and cont¡nuous working relationship with the supported organization(s)'
By reason of the relationship described in (2), did the organization's supported organizations have a
significant voice in the organization's investment policies and in directing the use of the organization's
income or assets at all times during the tax year? If "Yes," describe in PartVl the role the organization's
No
No
2
3
Tvpe lll Functional lv-lntesrated SuþDOrt¡nq Oroanizations
Yes
I'lâ't'tb
11c
Yes
,|
2
Yes
1
Yes
1
2
3
Section E.
Check the box next to the method that the organization used fo satisfy the Integral Part Test during the yea(see lnstructlons):1
a
b
c
The organization satisfied the Activities Test' Complefe llnê 2 below'
The organization ¡s the parent of each of its supported organizations. Complete IIne 3 below'
The organization supported a governmental entity. Describ e in Patt vl how you suppofted a government entity (see
2 Activities Test. Answer (a) and (b) below.
a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of
the supported organization(s) to which the organization was responsive? /f "Yes, " then in Part Vl ldentlfy
those suppofted organlzattons and exptaln how these activities directly furthered their exempt purposes,
how the organization was responsive to fhose supported organizations, and haw the organization determined
that these act¡v¡ties consfituted substantially all of its activities'
b Did the activities described in (a) constitute activities that, but for the organization's involvement, one or more
of the organization's supported organization(s) would have been engaged in? tf "Yes," explain in Part Vl the
reasons for the organízation's position that its supported organ¡zation(s) would have engaged in these
activities but for the organization's involvement'
3 Parent of Supported Organizations. Answer (a) and (b) bølow'
a Did the organization have the power to regularly appoint or elect a majority of the officers, d¡rectors' or
t:]
trustees of each of the suPPo
b Did the organization exercise
rted organizations? Provide details in PaftVI.
a substantial degree of direction over the policies, programs, and activities of each
Yes
2a
2b
3a
3tì
432025 09-17-'1418
Schedule A (Form 990 or 990-EZ) 2014
lll Non-Functional Su nizations
Check here if the organization satisfied the lntegral Part Test as a qualifying trust on Nov' 20' 1 970. See instructions' All
lll non-fu must com A
Section A - Adjusted Net lncome(B) Current Year
(B) Current Year
Current Year
1
Recoveries distributions
tncome
Add lines 1
and
6 Portion of operating exponses paid or incurred for production or
collection of gross income or for management, conservation, or
of roduction
Other instruction5 6and7
Section B - Minimum Asset Amount
1 Aggregate fair market value of all non'exempt'use assets (see
tax or for of
abalances
c value of other assets
and 1
e Discount claimed for blockage or othêr
tn
indebtêdness to
line 2
4 cash deemed held for exempt use. Enter 1-1/2% oÍ line 3 (for greater amount,
Net line 4
line 5
I line 7 to
Section C - Distributable Amount
for nor line
2 of line 1
M for Section
4 reater of line
lncome tax
6 D¡str¡butable Amount. Subtract line 5 from line 4, unless subject 1o
uction
7 Check here if the current year is the organization's first as a non'functlo nally-integrated Type lll supporting organization (see
(A) Prior Year
1
23
45
tt
7
I
(A) Prior Year
1a
1b'lc
1d
2
3
45
6
7
I
1
23
45
6
Schedule A (Form 990 or 99O-EZ) 2014
43202ø09- 1 7-14
L9
lll Non-Functional
Amounts to exem
2 Amounts paid to perform activity that directly furthers exempt purposes of supported
¡zations tn from
Adm to
4 to urre assêts
ified nts IBS
escribe See ¡nstructions
lines 1
g Distributions to attentive supported organizations to which the organization is responsive
details in instructions.
for 2014 from line 6
divided
Section E - Distribution Allocations (see instructions)
for 2014 line 6
zat¡ons
(¡¡¡)
n
Distributable
2 Underdistributions, if any, for years prior to 20'|4
3 Ì.o 2014
b
2013
Totalto of nor
4 distributable
from ied inst
lines 3f
4 Distributions for 2014 from Section D'
line 7:
a toto
c r. Subtract 4b lrom 4
5 Remaining underdistributions for years prior to 2014, if
any. Subtract lines 39 and 4a from line 2 (if amount
than inst
6 Remaining underdistributions for 2014. Subtract lines 3h
and 4b from line 1 (if amounl greater than zero' see
inst
7 Excess distributions carryover to 2015' Add lines 3j
and
of
e
b
(¡ i)
UnderdistributionsPre-2O14
(i)
Excess Distributions
43202709- I 7- 14
201 3
20
Schedule A (Form 990 or 990-EZ) 2014
Supplemental lnfOrmation. Provide the explanations required by Part ll, line 10; Part ll, line 17a or 17b; and Part lll, line 12.
itional i lSee instrrrctionsl.Also eomnlete this oart for add
432028 09-17-14 2tSchedule A (Form 990 or 99O-EZ) 2014
Schedule Aldentification of Excess Gontributions
lncluded on Part ll, Line 52014
** Do Not File ***** Not Open to Public lnspection ***
Contributor's NameTotal
ContributionsExcess
Contributions
2 .t07 ,804, 483,031.
483,031.Total Excess Contributions to Schedule A, Part ll' Line 5
423171 05-01-14
SCHEDULE C(Form 990 or 990-EZ)
Dêpartmônt of tho Tr6asurYlnternal Rov€nue Service
Political Gampaign and Lobbying ActivitiesFor Organizations Exempt From lncome Tax Under section 501(c) and section 527
Þ Complete if the organization is described below. Þ Attach to Form 990 or Form 990'EZ.
Þ lnformation about Schedule C (Form 990 or 990-EZ) and its instructions is al www'irs 'govllorm990'
OMB No. 1545-0047
4Open to Publíc
lnspection
lf the organization answered rrYes," to Form 990, Part lV, line 3, or Form 990-EZ, Part V, line 46 (Political Gampaign Activities)' then
. Section 501(cXs) organizations: Complete Parts l'A and B. Do not complete Part l'C'
. Section SO'l(c) (other than section 501(cX3)) organizations: Complete Parts l-A and C below. Do not complete Part l'B'
. Section 527 organizations: Complete Part I'A only.
lf the organizat¡on answered ,,yes,', to Form 990, Part lV, line 4, or Form 990-EZ, Part Vl, line 47 (Lobbying Activities)' then
o Section so1(cX3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part ll-A' Do not complete Part ll'8.
. Section sol (cX3) organizations that have NoT filed Form 5768 (election under section 501 (h)): complete Part ll'B' Do not complete Part ll'A'
lf the organization answered ryes,,,to Form gg0, Part lV, line 5 (Proxy Tax) (see separate ¡nstruct¡ons) or Form 990-Ez, Part V, line 35c (Proxy
Tax) (see separate instructions), then
a
Name of organ¡zation Employer identification number
or d organ
1 provide a description of the organization's direct and indirect political campaign activ¡t¡es in Part lV>$2 Political expenditures
3 Volunteer hours
uorgan
t-B Com if the nization is under sect¡on
1 Enterthe amount of any excise tax Incurred by tho organization under section 4955
2 Enter the amount of any excise tax incurred by organization managers under section 4955
3 lf the organization incurred a section 4955 tax, did it file Form 4720 for this year?
4a Was a correction made? ..........
>$>$
f__lye" I l¡¡ol-_l y"" No
onexetf Part lV
1 Enter the amount directly expended by the filing organization for section 527 exempt function activities
2 Enter the amount of the filing organization's funds contributed to other organizations for section 527
exempt functlon activitiesg Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1 120'POL'
line 17b I lves E4 Did the filing organization file Form 1120-POL for this year?
5 Entêr the names, addresses and employer identification number (ElN) of all section 527 political organizations to which the filing organization
made payments. For each organization listed, enter the amount paid from the filing organization's funds. Also enter the amount of political
contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a
political act¡on committee (PAC). lf additional space is needed, prov¡de information in Part lV
>$
>$
No
(e) Amount of Politicalcontributions received and
promptly and directlYdelivered to a separatepolitical organization.
lf none, enter'0'.
(a) Name
For Paperwork Reduction Act Notice, see the lnstructions for Form 990 or 990-EZ.
(d) Amount Paid fromfiling organization's
funds. lf none, enter'0'
(c) EIN(b) Address
LHA43204110-21-14
27
Schedule C (Form 99O or 990-EZ) 2014
exempt un an u
sect¡on 501(h)).
A Check > [l if the filing organization belongs to an affiliated group (and list in Part lV each affil iated group member's name, address, ElN,
expenses, and share of excess lobbying expenditures)'
if the checked box A(b) Affiliated group
totalsLimits on LobbYing Expenditures(The term "expenditures" means amounts paid or incurred')
1a Total lobbying expenditures to influence public opinion (grass roots lobbying)
b Total lobbying expenditures to influence a legislative body (direct lobbying)
c Total lobbying expenditures (add lines 1a and 1b)
d Other exempt purpose expenditures
e Total exempt purpose expenditures (add lines 1c and 1d)
Enter the amount table in both
g Grassroots nontaxable amount (ønler 25%o of line 1f)
h Subtract line 1g from line 1a. lf zero or less, enter '0'
i Subtract line 1f from line 'l c. lf zero or less, enter '0'
j lf there is an amount other than zoro on either line t h or line 1i, did the organization lile Form 4720[l Y"" l--l ru"
(a) Filingorganization's
totals
t7 6 .736 .
L7 6 .736 .22_74t.331.22,9L8,067 ,
1 .000 .000.
2s0 .000.0.0
lf the amount on line 1e, column (a) or (b) is: The lobbvinq nontaxable amount is:
-
Not over $500,000 20% ofthe
Over $500.000 but not over $1,000,000 $1OO,OOO plus 15% of the excess over $500,q00'
Over $1 ,000,000 but not over $1 ,500,000 $1 75.OOO olus 1 0% of tho excess over $1,000,000
Over $1.500.000 but not over $1 7,000,000 $225.000 plus 5% of the excess over $1,500,000.
ôver $17.000.000 $1 .000.000
reoon¡no section 491 'l tax for this
4-Year Averaging Period Under section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five columns below.
See the separate instruct¡ons for lines 2a through ã.)
(dÌ2014(c) 2013(a) 201 1 (bl2012
1.000.000.1.000.000.1_ 000.000. L.000.000.
77 6 .736 ,130.663.237 ,L77 .218,386.
2s0.000.2s0.000.2s0.000.250,000.
Expenditures During 4-Year Averaging Period
Calendar year(or fiscal year beginning in)
2a ntaxable amount
b Lobbying ceiling amount50% of line
Total
amount
e Grassroots ceiling amount50% of line 2d column
nditu
(e) Total
00.
Schedule C (Form 990 or 990-EZ) 2014
2
43204210-21-14
28
201exe un
(election under section 501(h)).
For each "Yes, " respons e to lines 1a through 1 i below, provide in Part lV a detailed description
of the lobbying activity.
orm
(b)
Amount
c
d
e
tsh
i
j2a
b
c
1 During the year, did the filing organization attempt to influence foreign, national, state or
local legislation, including any attempt to influence public opinion on a legislative matter
or referendum, through the use of:
a Volunteers?
b Paid staff or management (include compensation in expenses repoded on lines 1c through 1i)?
Media advertisements?
Mailings to members, legislators, or the public?
Publications, or published or broadcast statements?
Grants to other organizations for lobbying purposes?
Dirêct contact with legislators, their staffs, government officials, or a legislative body? ........
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..
Other activities? .................Total. Add lines 1c through 1i ..................Did the activities in line 1 cause the organization to be not described in section 501 (cX3)? ..
lf "Yes," enter the amount of any tax incurred under section 4912 ............lf "Yes," enter the amount of any tax incurred by organization managers under section 49'|2
2 did
plete ¡f the organ on exempt under on sect¡on 501 or sect¡on
No
1 Were substantially al pA% or more) dues received nondeductible by members? .
2 Did the organization make only in'house lobbying expenditures of $2'000 or less?
theComplete if the orga on exempt under on (c)(4), section or section501(cX6) and ¡f eitheranswered "Yes."
(a) BOTH Part lll-4, lines 1 and2, are answered "No," oR (b) Part lll-A, line 3, is
Dues, assessments and similar amounts from members ..................
Section ',¡62(e) nondeductible lobbying and political expendltures (do not include amounts of political
expenses for which the section 527(ll lax was paid).
Current year .............Canyover from last year
c Total
3 Aggregate amount reported in section 6033(eX1XA) notices of nondeductible section 162(e) dues
4 lf notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess
does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political
expenditure next year?
of and itures
Su lnformationprovide the descriptions required for Part l.A, line 1; Part l-8, line 4; Part l-C, line 5; Part ll'A (atfiliated group list); Part ll-A' lines 1 and 2 (see
instructions); and Part ll.B, line 1. Also, complete this part for any additional information.
501
1
2
a
b
(a)
Yes No
Part
Yes
1
2
â
1
2a
2h
2c3
45
43204310-21-14
29
Schedule C (Form 990 or 990-EZ) 2014
SCHEDULE D(Form 990)
D€pa¡tment of tho TrôasuÍY
Name of the organization
Supplemental Financial Statements 2014Þ Complete if the organization answeredPart lV, liñe 6, 7, 8, 9, 10, 1 1a, 1 1b, 1 1c' 1 1d'
Þ Attach to Form 990.
rrYes" to Form 990,11e, 11f, 'l2a,or 12b'
1
2
3
45
6
45
6
7
8
ning Donor sed Funds orline 6.ization answered "Yes" to Form Part lV
Total number at end of year
Aggregate value of contributions to (during year)
Aggregate value of grants from (during year)
Aggregate value at end of year
Did the organization inform all donors and donor advisors in writ¡ng that the assets held in donor advised funds
are the organization's property, subject to the organization's exclusive legal control?
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only
for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring
Open to Publíclnspection
Employer identification number
Funds or uhtS.Complete if the
(b) Funds and other accounts
l-.l y"" l--l ¡lo
l--l no
,|
Conservation ents. if the anization answered "Yes" to Form 990, Part lV line 7
2
day of the tax yearHeld at the
a Total number of conservation easements
b Total acreage restricted by conservation easements
c Number of conservation gasements on a certified historic structure included in (a) .............
d Number of conservation easements included in (c) acquired atler 8/17 /06, and not on a historic structure
listed in the National Register
3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax
year ÞNumber of states where property subject to conservation easement is located ÞDoes the organization have a written policy regarding the periodic monitoring, inspection, handling of
violations, and enforcement of the conservation easements it holds? ,. ..... . ' l--l Y""
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year ÞAmount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year Þ $
-
Purpose(s) of conservation easements held by the organization (check all that apply).
tr preservation of land for public use (e.g., recreation or education) L--l Preservation of a historically lmportant land area
Ú protect¡on of natural habitat l--l Preservation of a certified historic structure
l--l Preservation of open space
Complete lines 2a through 2d if the organization held a qualified conservation contr¡bution in the form of a conservation easement on the last
Does each conservation easement
and section 1 7o(hX4XBX¡D? .........
reported on line 2(d) above satisfy the requirements of section 170(hX4XBXD
l-l y"" l---l ¡¡o
9 ln part Xlll, describe how the organization repofts conservation easements in its revenue and expense statêment, and balance sheet, and
include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for
izations llections of I Treasures, or SimilarComplete if the org anization answered "Yes" to Form 990, Part lV, line 8.
(a) Donor advised funds
2a
2b
2c
2d
Part
1a lf the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement
historical treasures, or other similar assets held for public êxhib¡tion, education, or research in fuftherance
and balance sheet works ofaÉ,
of public service, provide, in Part Xlll,
the text of the footnote to its financial statements that describes these items.
b lf the organization elected, as permitted under sFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical
treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts
relating to these items:
(i) Revenue included in Form 990, Part Vlll, line 1 ................. > $
(ii) Assets included in Form 990, Part X ................ ..'.. " "' > $
2 lf the organization received or held works of art, historical treasures, or othêr similar assets for financial gain, provide
thê following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a Revenue included in Form 990, Part Vlll, line 1 .....,........... "" > $
b Assets included in Form 990, Part X ................ ' > $
LHA For Paperwork Reduction Act Notice, see the lnstructions for Form 990'43205110-01-14
3 O
Schedule D (Form 990) 2014
ons Col of Historical or Other Similar
3 Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its collection items
(check all that apply):
l--l Prbl¡" exhibition
l-_l S"holurty research
l--l Pr"."rution for future generationsprovide a description of the organization's collections and explain how they further the organization's exempt purposê in Part Xlll
During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets
a
b
c45
d E Loan orexchange programs
" l--l other
Part lV Escrow and Custodial Affangements. Complete if the organization answered "Yes" to Form 990, Paft lV, line 9, or
reported an amount on Form 990, Part X, line 21
1a ls the organization an agent, trustêe, custodian or other intermediary for contribut¡ons or other assets not included
on Form 990, Part X?
b lf "Yes," explain the arrangement in Part Xlll and complete the following table:
c Beginning balance
d Additions during the year .............
e Distributions during the year ...,...
f Ending balance
2a Did the organization include an amount on Form 990, Part X, line 21 , for escrow or custodial account liability?
if the answered "Yes" to Form Part lV line 10.
1a Beginning of year balance
b Contributions .................c Net investment earnings, gains, and losses
d Grants or scholarships
e Other expenditures for facilities
and programs
f Administrative expenses
g End of year balance
2 Provide the estimated percentage of the current year end balance (line 'tg, column (a)) held as:
a Board designated or quasi-endowment Þ .00 y"
b Permanent endowment Þ 92 .03 o/o
c Temporarily restricted endowment Þ 7,The percentages in lines 2a,2b,and 2c should equal 't00%,
3a Are there endowment funds not in the possession of the organization that are held and administered for the organization
by:
(i) unrelatedorganizations
(ii) related organizations ..
b lf "Yes" to 3a(ii), are the related organizat¡ons listed as required on Schedule R?
l--l y"" [Tl ¡lo
Amount
Yes No
Four back
2
7 o/o
x
1c
1d'lê
1f
Vld) Three vears backlbì Prior vear (cl Two vears backlal Current vear
31 Sg3 326^31 8?6 515.31 516 056- 32 121 824.
2 950 103- 950.726.636 9?3 - 3 942 582.
1 09? 537¿ 454 350 2 698 '194.636 973
31 876 515-i1 616 055. 32 727 824.31 616 056.
Yes3alil3aliil
3b
Land, 9S, â ipment.if the ization answered uYes" to Form 990
Description of property
Part lV, line 11a. See Form Paft X, linê 10
(d) Book value
50
00
21a
b
cd
Land .............Buildings
Leasehold improvements ...
Equipment
(c) Accumulateddepreciation
(b) Cost or otherbasis (other)
(a) Cost or otherbas¡s (investment)
5.03 4.552.23 .5s0.930.2,99L,879,
900.847.
43205210-0 1 - 14
1a
3L
Schedule D (Form 990) 2014
- Otherlete if the ization answered "Yes" to Form 990 Part lV
(a) Description of 0f Categ0fy (includlng name of sêcurity)
(1) Financial derivatives
(2) Closely-held equity interests
(3) Other
lnvestments - Program Related.Form Part
(a) Doscription of investment
13.
lete if the ization answered "Yes" to Form 990 Part lV(a) Description
T
TMENT TED
if the ization answered "Yes" to Form 990 Part lV
Description of liability
Federal
-EMPI, FITI,INE IT
Form line 25
line 11b. See Form Part line 12
(c) Method of valuation Cost or end-of'year markêt value
See Form '13.
(c) Method of valuation: Cost or end'of'year market value
line 11d. See Form 990 Part line 15,(b) Book value
L290
linelleorllf.SeeForm Part line 25
the organization's financial statements that reports the
I
(b) Book value
vilt
(b) Book value
Part
PaÊ X
(b) Book value
8 ,525 ,532,21-.7 00.000.
30,225,532.2, Liability for unceftain tax positions. ln Part Xlll, provide the text of the footnote to
43205310-o 1 -14
7
32
Schedule D (Form 990) 2014
Reconcili perif the o answered "Yes" to Form Part lV, line 12a.
1 Total rovenue, gains, and other support per audited financial statements
2 Amounts included on line 1 but not on Form 990, Part Vlll' line 12:
a Net unrealized gains (losses) on investments .................
b Donated services and use of facilities
c Recoveries of prior year grants
d Other (Describe in Part Xlll.)
e Add lines 2a through 2d
Subtract line 2e from line 1 ............Amounts included on Form 990, Part Vlll, line 12, but not on line 1:
lnvestment exponses not included on Form 990' Paft Vlll, line 7b ....
Other (Describe in Part Xlll.)
Add lines 4a and 4b
cial Statements Revenue per rn.
2a 48L
1b and 2b; Part V, line 4; Part X, line 2; Part Xl'
7
374
3
4
a
b
c
Reconciliation per cial Statements Expenses per
Com ¡f thê answered "Yes" to Form Pañ line 12a.
1 Total expenses and losses per audited financial statements ......
2 Amounts included on line 1 but not on Form 990' Paft lX' line 25:
a Donated services and use of facilities
b Prior year adiustments ...................c Other losses
d Other (Describe in Part Xlll.)
e Add lines 2a through 2d
3 Subtract line 2e from line 1 ............4 Amounts included on Form 990, Part lX, line 25' but not on line 1
a lnvestment expenses not included on Form 990' Part Vlll, line 7b
b Other (Describe in Part Xlll.)
c Add lines 4a and 4b
lines 2d and 4b; and part Xll, lines 2d and 4b. Also complete this part to provide any additional information
024
01_ 0
0.
provide the descriptions required for Part ll, lines 3, 5, and 9; Part lll, lines 1a and 4; Part lV' lines
I
2b
2c2d -606 ,L26,
2e3
4h4c
5
1
2.'l
2c
2ê
3
4c5 28.L3t
Su
LINE 4zPART V
TETY OF YORK eoNsrsrs OF TNDIVTCOMMUN Ï.Y SERVTCE
T P
X, LTNE 2¿PART
BEIJI S THAT ED ON UATTON OF EAS OF .lItNE 30, 2 015, MANÀG
ANY I,IAB LITY AS A SULT OF ERTAIN Tsocr 'S TAX PO STTIONS
TBE Y
rI s IN A
SOCIETY'S TAX POSTTIoNs. AccR TNTEREST AT{DTO AS IST fN UAII'TNG
POSTTION VIOULD BE
43205410-0 1 - 14
rEs Assoc v'If rH TATN T
33
IF A}ÍY
Sèhedule D (Form 990) 2014
Su ntal lnformation
ONLY üTTTH U. S. FED JURTSDICTI AS STATE LOCAIJ TAXFII,ED
ARE NOT APPIJICABIJE. U. S . FEDERAI, INCOME T.AX RETURNS PRIORRETURNS
20LL AREFISCAI,
LINE 2D ADJUSTMENTSP.ART XT
TNCOME ON BO OF FRTENDS RSVP 146.INTERES
T 6 2s
D INE t
43205510-01-14
34
Schedule D (Form 990) 2014
SCHEDULE G(Form 990 or 99O-EZ)
Dopdtmont of the Treasurylntornal Revonuô Serv¡co
Supplemental Information Regarding Fundrais¡ng or Gaming ActivitiesComplete if the organization answered "Yes" to Form 990, Part lV, lines '17, 18, or 19, or if the
organization entered more than $15,000 on Form 990-EZ' line 6a.
Þ Attach to Form 990 or Form 99o-EZ.
OMB No. 1545-0047
Open to Publiolnspection
Name of the Employer identification number
Part IFundraising ACtivities. Complete if the organization answered "Yes" to Form 990, Part lV, line 17. Form 990'EZ filers are not
required to completê this pad.
1 lndicate whether the organization raised funds through any of the following activities. Check all that apply.
a I X I Mail solicitations e E Sol¡citat¡on of non-government grants
b E] lnternet and email solicitations t [Tl Sol¡citation of government grants
" l-fl Phone solicitations g E] Spec¡al fundraising events
d m ln'person solicitations
2 a Did the organization have a written or oral agreement with any individual (including officers, directors, trustees or
key employees t¡sted in Form 990, Par.t Vll) or entity in connection with professional fundraising services? lTl Y""
b lf ,,Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is to be
compensated at least $5,000 by the organization.
(¡) Name and address of individualor entity (fundraiser)
No
(vi) Amount paidto (or retained by)
organization
FÀIRCOM NEW YORK . 12 WEST
g List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration
or licensing
T
(v) Amount paidto (or retained by)
fundraiserlisted in col. (¡)
_(iii) oialUndratser
hâv6 custodvor control of
contributions?
(iv) Gross receiptsfrom activity(ii) Activity
NoYess4 000x 1?3 600.
]ESIGNS ÀND SUPERV]SES
]TREET MÀIL PROGRAM
54 000173 600
NY, EÏ', FI, N'J
432081o8-28-14
35
Schedule G (Form 990 or 990-EZ) 2014LHA For Paperwork Reduction Act Notice, see the lnstructions for Form 990 or 990-EZ'
SEE PART IV FOR CONTINUATTONS
gof fundraisin event contributions and
. Complete if the organization answered "Yes" to Form 990' Part lV' line 19, or reported more than
$15,000 on Form 990'EZ, line 6a'
I Enter tho state(s) in which the organization conducts gaming activities
a ls the organization licensed to conduct gaming activities in each of these states?
Complete if the organization answered "Yes" to Form 990, Part lV' line 1 8, or reported more than $15,000
income on Form 990'EZ, lines 1 and 6b' List events with gross than $5,000
c)
ooÉ.
rl,0).too.x
tJJ
od)
i5
o)
ooG
U'(¡)IJ'cooxtiJ
ooi5
(d) Total events
(add col. (a) through
col, (c))
615.
6
L 4
1 5
(d) Total gaming (add
col. (a) through col, (cD
I lyes I lruo
b lf "No," explain:
10a Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? I lves f_l no
b lf "Yes," exPlain:
(c) Other events
NONE(b) Event #2(a) Event #1
IALA(total number)(event type)(event type)
196.615.
27 .L65.
169 .450.
1 Gross receipts
2 Less: Contributions
3 Gross income (line 1 minus line 2)
336.
6,500.
6L .492.
10.500.2'l .735.
10 Direct expense summary. Add lines 4 through 9 in column (d)
7 Food and beverages
4 Cash Prizes .......
5 Noncash Prizes
6 Rent/facility costs
I Entertainment
9 Other direct expenses ...............
(c) Other gaming(b) Pull tabs/instant
bingo/progressive bingo(a) Bingo
1 Grôss rêvenue
2 Cash Prizes ...........
3 Noncash Prizes ..........
4 Rent/facility costs
5 Other direct expenses ..................
l-_lruoYes.- %o%
t-_lYesNol-l ru"
Yes- o/o
6
7 Direct expense summary. Add lines 2 through 5 in column (d)
Volunteer labor
432082 08-2A-14
36
Schedule G (Form 990 or 990-EZ) 2014
11
12
Does the organization conduct gaming activ¡t¡es w¡th nonmembers?..,......,......
ls the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity formed
to adm¡nister charitable gaming?
lndicate the percentage of gaming activity conducted in:
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Yes No
l--l y"" l--l ¡¡o
13
14
o/o
Name Þ
Address >
- y"" [-l r,¡o15a Does the organization have a contract with a third party from whom the organization recelves gaming revenue?
b lf "Yes," enter the amount of gaming revenue received by the organization Þ $
of gaming revenue retained by the third party > $
-- '
c lf "Yes," enter name and address of the third pady:
and the amount
Name Þ
Address >
16 Gaming manager information:
Gaming manager compensation Þ $
l--l Director/officer l--l Emptoyee E lndependent contractor
17 Mandatorydistr¡butions:
a ls the organization required under state law to make charitable distributions from the gaming proceeds to
b Enter the amount of distributions required under state law to be distributed to othor êxempt organizations or spent ¡n the
Name Þ
Description of services provided >
l--.ì Y"" l-_l ruo
Supplemental lnformation. Provide the explanations required by Part l, line 2b, columns (iii) and (v)' and Part lll, lines 9, 9b, 10b, 15b,
5c. 16. and '17b. as Also orovide anv additional lsee instructions).
SCHEDULE G. PART I, IJINE 28. LIST OF I{TGI{EST PAID F'TINDRAISERS:
(r) c)F F'TTNDRÀISER: FATRCOM NEhI
(T) F:.q.q OF' FTINDRAI ER:
27TH STREET 131rH FI,OOR NEV'I YORK, NYL2
432083 08-28- 14
,AND SER.
37
10001
Schedule G (Form 990 or 990-EZ) 2014
LTTMN (V) :PART Ï LINE 2F., CO
Y FEE AS TATED INPRE- ED UPONITII{E
ued)
43208405-0 1 - 14
38
Schedule G (Form 990 or 990-EZ)
SCHEDULE I
(Form 99O)
Departmfft of the Træurylntqnal Revenue Sw¡æ
Name of the organization
General lnformation on Grants and Assistance
Does the organization maintain records to substant¡ate the
criter¡a used to award the grants or assistance?
Grants and Other Assistance to Organizations,Governments, and lndividuals in the United States
Gomplete if the organizat¡on answered 'Yes" to Form 9(þ, Part lV, line 21 or 2.-Þ Attach to Form 99O.
amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and the selection
OMB No- 1545-0047
2014
'l
Open to Publiclnspect¡on
Employer identification number
I xl y"" f_l ruo
Part I
's for
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" to Form 990, Part lV, line 21 , for anyPart ll
(g) Description ofnon-cash assistance
(r) Melnoo orvaluation (book,FMV, appraisal,
other)
0
0
0
(e) Amount ofnon-cash
assistance
6 000
5 850
(d) Amount ofcash grant
39 ,597
135 000
01(c)(3)
;01(c) ( 3 )
501 le) (3)
(c) IRC sectionif applicable
501(c) (3)
27 -2499903
13-5562t9L
13-1655652
27 -O21 A6A9
(b) EIN
that than
1 (a) Name and address of organizationor government
Part Il can be if additional
HÀRTIEY HOUSE
413 WEST 46TH ST
YORK
CITY III4ITS NEWS, INC
394 BROÀDWÀY
ñY 10013
RÄZOO FOUNDÀTTON
1O2O 19TH STREET
THE CHITDREN.S AIÐ SOCTETY
105 EÄST 22TTD STREET
NEW
(h) Purpose of grantor assistance
INTEREST
23
Enter total number of section 501(c)(3) and govemment organ¡zations listed ¡n the line '1 table
Enter total number of oroanizations l¡sted in the line 1 table
LHA For Paperwork Reduction Act Notice, see the lnstruct¡ons for Form 9(þ-
432'lO110-15-14 39
Schedule I (Form 99O) (2Of4)
TYGrants and Other Assistance to Domestic lndividuals. Complete if the organization answered "Yes" to Form 990, Part lV, line 22.Part lll can be duplicated if additional space ¡s needed.
L 2202Part lll
(e) Method of valuation(book, FMV, appraisal, other)
0
0
0
0
(d) Amount of non-cash assistance
41 415
26 376
5 356
17 580
(c) Amount ofcash grant
16 S't 4
25t
36
1ç
(b) Number ofrecip¡ents
L6i
tv
(a) Type of grant or assistance
TRÀNS
IIiTG
the information in Part Iine Part lll column
PART Ï LINE 2:
mEfEr 1tlErl\Tr-\j¡ MAINITAINS ETTÀTÀilTT!T À T. IffTTT'ìET.TT\TEq THAT DTCTATE !'IHO
MÀ\¡ pÉarìET\rn êPANT A}TD I^IHAT THE AMOT]NTS OF THOSE GRÄNTS VTILL BE. THEA
FTNANETÀL GUTDELINES ALSO DICTATE THE KIND OF SUPPORTTNG DOCI]MENTATION A
POTENTIAL GRÄNTEE NEEDS TO PROVIDE TN ORDER TO BE ELIGIBLE AIiTD RECET\rE
PAYMENT FOR A GRÄNT. CASE I'IANAGERS !'THO $IORK DIRECTLY WITH THE CLIENTS
ASSESS THETR NEEDS AND MAINTAIN A FIT,E T{ITH ALIJ REOUIRED DOCI]MENTATION AND
ENSI]RE THAT GRANT FT]NDS ARE APPROPRIATET,Y USED. THE FTNAI{CE DEPARTMENT
ÀfTfìTfFQ ÞETìTTE.q'Ttq E'ôP êPÀ'I\T'n.q ÀNTì \TEPTETE:.q 'T|T{ÀÍF ÀT,T, Dôf1TTMF:}iItT|.q STTRMT'I'IIF:D ARF:
(0 Descript¡on of non-cash ass¡stance
432102 10-15-14 40 Schedule I (Form 99O) (2Of4)
TYContinuation of Grants and Other Ass¡stance to lndividuals in the United States
(a) Type of grant or assistance
TN
990), Part
(f) Descript¡on of non-cash ass¡stance(e) Method ofvaluation (book, FMV,
appraisal, other)
0
(d) Amount of non-cash assistance
0
0
138 195
13 105
(c) Amount ofcash grant
2 326
3 999
136
74
10
16
(b) Number ofrecipients
Part lll
432242o5-0 1-14 47
Schedule I (Form 990)
on
AND ADHERE TO THE FTNANCI GUTDELTNES.SUBSTANTTAIJ
45229'l05-01 - 14
42
Schedule I (Form 990)
SCHEDULE J(Form 990)
f] First-class or charter travel
l--l Travel for companions
I X I t"" indemnification and gross'up payments
fI Discretionary spending account
Housing allowance or residence for personal use
Payments for business use of personal residence
Health or social club dues or initiation fees
Personal services (e.9., maid, chauffeur, chef)
OMB No. 1545-0047
Open to Publiclnspect¡on
Employer identification number
Gompensat¡on lnformationF or certai n off icers,
"ðï|;:i g,:iËïbi:e¿ gtr ovees, an d Hi shest
Þ Complete if the organization answered "Yes" on Form 990, Part lV, line 23'
Þ Attach to Form 990.Dôpartmont of th6 TreasurY
Name of the organization
nsat¡on
€ Check the appropriate box(es) if the organization provided any of the following to or for a person listed in Form 990'
Part Vll, Section A, line 1a, Complete Part lll to provide any relevant information regarding these items
b lf any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment or
reimbursement or provision of all of the expenses described above? lf "No," complete Part lll to explain
2 Did the organization require substantiation prior to reimbursing or allowing expênses incurred by all directors,
trustees, and officers, including the CEO/Execut¡ve Director, regarding the items checked in line 1a?
3 lndicate which, if any, of the following the filing organization used to establish the compensation of the organization's
CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to
establish compensation of the CEO/Executive Director, but explain ¡n Pad lll
l-l corp"n.ation committee Written employment contract
E lndependent compensation consultant lTl co.p"n.ation survey or study
Form 990 of other organizations Approval by the board or compensat¡on committee
4 During the year, did any person listed in Form 990, Part Vll, Section A, line 'la, with respect to the filing
organization or a related organization:
a Receive a severance payment or change-of'control payment?
b participate in, or receive payment from, a supplemental nonqualified retirement plan? ...........
c Partic¡pate in, or receive payment from, an equity-based compensation arrangement?
lf ,,yes,, to any of lines 4a.c, list the persons and provide the applicable amounts for each item in Part lll
only section 501(c)(3), 50'l(c)(4), and 501(cx29) organizations must complete lines 5-9.
S For pêrsons listed in Form 990, Part Vll, Section A, line 'ta, did the organization pay or accrue any compensation
contingent on the revenues of:
b Any related organization?
lf "Yes" to line 5a or 5b, describe in Paft lll.
6 For persons listed in Form 990, Part Vll, Section A, line 1a, did the organization pay or accrue any compensation
contingent on the net earnings of:
b Any related organization?
lf "Yes" to line 6a or 6b, describe in Pad lll.
I For persons listed in Form 990, Part Vll, Section A, line 1a, did the organization provide any non'fixed payments
not described in lines 5 and 6? lf "Yes," describe in Part lll
g Were any amounts reported in Form 990, Part Vll, paid or accrued pursuant to a contract that was subject to the
initial contract exception described in Regulations section 53,4958'4(aX3)? lf "Yes," descrlbe in Part lll
9 lf ,,yes,, to line 8, did the organization also follow the rebuttable presumption procedure described in
53
LHA For Paperwork Reduction Act NotiCe, see the lnstructions for Form 990'
x
x
x
PartYes
'tb x
2 x
4a4h x4c
5a5b
6a
6b
7
a
x
s
43211110- 1 3- 14
43
Schedule J (Form 990) 2014
F4and Use if additional is needed.
Do not list any individuals that are not listed on Form 990, Part Vll.
Part ll
(A) Name and ïtle
(1) DAVrD R. ,JONES, ESo.
(21 STE\¡E¡I t. KRÀUSE
v P
(3) .JEFFREY F. RIZZO
OFFI(4) ELISABETH BEIìT.JÃMIN
(5) ÀLINA I4OLINÀ
(6) NÀNCY RÀNKIN
(7)'JITDITH ITIIIITING
(8) JEFFREY I4ÀCtIN
PI'BIIC(9) l[EtrSSA KOSTOVSKT
(10) .]ÀNEENE FREEMEN
1,82 .301.0.
177 .344.0
1s3 . 0L2.0
162.723.0
233 .414.0.
223 .002.0
191_ . 844.0
184,657.0.
(E) Total of columns(B)(ù-(D)
740.1,27.0
726.650.0.
0.
0.7.258.
0.23 .692.
00.00
0.37 .235.
0.1s .033.
017 .788.
07.258.
(D) Nontaxablebenefits
44.336.0
44.336.
000.0.
4.556.0
3.600.0.
4 ,625.0
l_.200.0
38 . s00.0
35 .000.0.
s - 000.0
5.000.0
(C) Retirement andother defenedcompensation
0.27 .292.
0
0.792.
0s16.
0276.
0.15 .970.
27,023.0.
23 .462.0
792.0
276.0.
5r_6.
(iii) Otherreportable
compensat¡on
00
022.500.
016 ,2s0.
00.0.
0.23 .400.
0.27 .000.
019 .500.
0.27.700.
(ii) Bonus &incentive
compensat¡on
108 ,693.0.
98.269.
135 . 431.0.
0.L53 ,402.
0]-29 .926.
0.137 .042.
0.
166.987 .0
L75 .693 .0
t49 ,484.0
1,s7 ,307.
(B) Breakdown of W-2 and/or 1099-MISC compensation
(i) Basecompensation
s27 .575.0
525.583.0.
(Ð
liiì(D
liil(D
l¡iì
(D
f¡iì
(¡)
l¡¡l
(D
f¡¡)
(Ð
li iì
(Ð
fi¡t(Ð
t¡¡)
(Ð
lii)
(¡)
t¡¡t
(i)
t¡¡l
(D
f¡¡ì
(i)
t¡¡ì
(i)
liiì(¡)
ti¡ì
(F) Compensationin column (B)
reported as deferredin prior Form 990
0
0
0.
0.
0
0
0
0.0.
0
432't1210-13-14 44
Schedule J (Form 99()) æf4
Pdt lll4
lnformation
PART I LTNE 1A
THF: CEO/ PRES T)ÀVTT) R. JONES REEETVED THE FOLLOTITING
REI{IE:F'TÍPS DTÏR ING THE l-AT,E:NT)AR YEAR 2014
MEMBERSHIP FEES TO VARTOUS ORGANIZATIONS
T,ONGTERM DTSABLITY AIitrD LTFE TNST]RANCE PREMTT'MS
PTRSOI\TAT, USE OF \rEHICLE
THESE BENEFTTS I/üERE TREATED AS TAXÀBLE
P.ART I LTNE 4B
.qE(-ft|ToN 457F lrï:
TIAVT D R. iTONES (1 6 000
s .FF:\TRN L. KRAUSE: (1 2 50fl
PART T T,TNF: 7
THE ETIRRENT STRTTETT]RE FOR CSS NON_BARGAINÏ I]NIT
C|nÀE1ET RÀSE:T) TTÞôÌ\T A r'ôMPEliI.qÀTTÔìiI PROGRAM TÑ CONJTTNEfI|T ON Ì^ITTHIS
mËfEl HÀY GROUP
qrnÀFEr BASED
ôPêÀI\TT7ÀÍFTONÀ].
TÀt ErcêE|l\Trrll IT DÞII\7TTìEq ElôP
ÍFô'NÀT, ÞEPEôPMÀÑÍIE: ÀNÐ
'T¡T'I EIF ÞÀTTì TO I,ÍANAG E:ME:NÍF
ôF' TNDTVTDTTAT, AIiTD
Pô.qTTTON HF:T.D RY A STAFF
BONUSES
THE MEETI
432't1310-13-14
êôÀT.C ÍFT{E! ETTêI¡E:R TTTF: LF:\TF:T, OF THE
45
Schedule J (Form 99O) æ14
Part lllTJ
lnformationprovide the information, explanation, or descriptions required for Part l, lines 1a, 1 b, 3, 4a, 4b, 4c,5a,5b, 6a, 6b, 7, and 8, and for Part ll. Also complete this part for any additional information.
MEMBER THE GREATER THE EMPHASIS ON ORGA}TI ZATIONAL GOALS \rERSUS INDIVÏDUAI
GôÀT..q ANT) THE HÏ (1FTER THF: PO.FENTTÀL PERCENTAGE BONUS.
4321'1310-13- 14
46
Schedule J (Form 99O) ær4
SCHEDULE O(Form 990 or 990-EZ)
Dopartment of thê Troasury
Name of the organization
s EZ2014
Open to Public
Employer identification number
90, PART T, NE T, DESCR IPTTON OF ZATION MT SSTON:FORM 9
POVERTY CLAS IN NEW ETTY, AND ADVOCATECREATE A PERMANENT
IRED TO EIJ MTNATE SUCH PROBLEMS. CS VüTLL FOCUS ONSYSTEM E EHANGES
P ET
P ro E
E.g.
IETY
REALTZE SOCIA], ECONOMIC A}TD POLTTT OPPÔRlr'UNITIAND TO
ART TTT , IJT NE \. DES IPTT ON OF I ZÀTION MTS .STON:90.F'ORM 9 P
ooROPPOR ITTES FOR P
DUALS TO rHEIR L POTENTIAIJ TO CONTRIBUTEFA}{TI,Ï S AND TND
REAI,IZE SOC ECONOMTC AND POTJITIro soc ETY, .â,ND TO
OPPOR ÎIES.
LINE 44, SERVT ACCOMPIJï ê.FORM 9 O, PART IIT,
62 E 2 L5 TI
25 D AND L
T T TNDE
T I EDL
68 WI D
TZA F AT,T TES
L2
AIID
PROGRÄM RVICE ACCOMPTJTSHMENTSFORM 90, PART I II, T,TNE 4B
AS SMEN TO RIGHTS NURSTNGLI SERV
990-EZ.
rH
Schedule O (Form 990 or 990'EZ) (2014)LHA For Paperwork Reduction Act Not¡ce, see the lnstructions for Form 990 or432211oa-27-14
47
Name of the organization Employer identification number
VISÏ TO NURSING H RESTDENTS, SP TTAL PATTENTS AND ITOMEBOT'ND
S, SERVTNG AS DOCEN1TIS AND TNG ASSISTANCE ÀTOT,DER
PARKS. OT,¡\NIEAL GARDENS AND ZOOS. HOLDS RECOGNTITIION
EVENTS TNG VOL ER ACT{TEVEMENT F:AEI{ YEAR.
7 /r/ 4 6/ 30 1 5 2 A7'7 I/OI,ÍTNTEERS .qrlRVFID TNT I{E .qvpDURTNG F: PERIOD
PROGR.AM
O, PART ITI, LINE 4C, SERVIC ACCOMPIJIS S:FORM
VOIJUNTEERS WERE TRA ING USTNG TUTORING TCUT,UM OKIHE
TES. STUDENTS RECEI VED IND DUALTZED SSON PLANS rHIS YEARBUDD
IVED LT,AO 3 T,ESSONS/ STONS OF ORTNG FOR FI CAL YEAR 20 5THEY RECE
READ .A, IT'OTAL F6 _ 593 BOOKS. .qÍ'TTDENTS' ASSES .qMENTSAND
T,DREN AT EAEH CHOOL MADE ST FÏCANT AEADEMT C STRTDES AND 00*IT'HAT CHT
TI{OSE SER 'TII{ROTIGI{ ONE ONE TUTORTNG ROVED THETR ALSPEREENT oF
MAJORTTY O WHOM JUMPED AT T,EAST ONE TNG LEVEL.SEORES, T}IE
EI{ANGE TN AND POST S Y BOROUGH VIAS AS FOLLOVIS: 80*.q BPEREENÏ' E
TEN s. 77t FOR LS -2ND GRADERS ÏN THE BRONX, 204*FOR K
TEN S 42* FOR LS AND 2ND GRADERS TN OUEENS, INFOR KI
658 FOR 1S[ GRÀDE ATüD 1-8t 2ND GRADE. TEACHERSMANHA
I^IF:RF: AT,.qO F:DT BLY POSTTT TEAC I{ERS RE Í'ED THAT 677 FOTTTCOME
STRATED TMPROVED SROOM B IOR AND 9 18 0FTHE S
S HAD A STGNIFÏ IMPACT ON IMPROVÏTEACHERS REPORTED rHAT VOI,
E.PERFOs
P
48Schedule O (Form 990 or 990-EZ) (2014)
LÏ
ES
Name of the organizat¡on Employer identification number
FORM 99 O, PART VT. SE ION B. IJINE LL
ELEC1TIRONÏ LY DTSTRIBUTE g 90 TO ALL BOARD OF TRUSTEE MEMBERS FOR
TNFORI{å,TION, REVIEW, AT{Ð FE
FORM 990, PART VT, SECtrTON B LINE L2Ct
CONFLICT OF INTEREST FORMS DTSTRIBUTED AI{D SIGNED ANNUAIJÏJY
THE TTNG. OFF
CLOSE ANY ICT.S ARIS TT{ROTIGOUT IT'HE YEAR. ItI{EDUTY TO DTS
OMMTTTEE OF fr'HF: BOARD MONÏ AIÍD REVÏ COMPLETED TFRESOURC c
A F IT
OLVED THE BÔARD MEMBER/ TT.q TEE OF FTCER .q A.SKED TO RES GN ORCANNOT RES
oF .¡\B EMPLOYEES NOT REOI]TRED .q I GN TT{E I cTIT'AKE A LEAVE
OF INTE F:.q|I| sTATEMENTS
F'ORM 99 PART VT. SE TÔN B LTNE 1
TI{E .qT DENT & CEO I .q ET BY THE RD OF TRUSITIEES. BOARDTÏON OF
S BASED ON PER ODIC REVIEW BY OUTSIDE INDEP COMPENSATT ON AIIDACTION
CÀ'T'TÔN EXPERTS TTNDF:R AKEN AT DT REcttrroN rlHE I{I]MAN RE ESCLA.SSTF
T
IT'TON SURVEY AND PRESENT THE F'TNDÏ .C TO TI{E RE .couReEsCOMPEN
fTEN WITH ïTT
TI{E LAST TIME A EOMP ATION .qTUDY I^rA.q DONE WAS MARCI{ 20!3.AND C
90. ART VÏ. .q ECtF ï oN c. NFI L9FORM 9 P
IAL STA S A}ÍD I ONAIr RE1IURNS ARE AVAILABI.,ETHE 'S FT
THE IS FINANC TAL STATO PUBI,IC ITIHE 'S V'IEBSI
49Schedule O (Form 990 or 990-EZ) (2014)
Name of the organization Employer identification number
ARE AVAÏ TO THE PUBL,IC UPON REOUEST AT ITS HEADOUARTERS; 633 THIRD
AVENUE, TENTH FLOOR, YORK NY 100L7.
FORM 990 PART TX. L 1Lc OTI{ER F .q
EONSULTI NG F'EES:
ERVT 1 5 5
60.599.AND GENERAIJ EXPENSES
ING EXPENSES 35.559.FI'NDRÀI
ENSES t, 87 .753.TOTAI,
.qTTB TNG EXPEN .qE N êATOR
PROGR.AM S CE EXPENSES 4,514,L94,
MAI{AG AND GENER.A,L ES 0.
FT'NDRAISI EXPENSES 0.
ES 4, t4 .]-94.TOTAL
SUBC TNG EXPENSE ESTÄ.BLI
ERVTEE EXPENS 2, 43.536.PROGRAM S
EXPENSES 0.A'ND GENERÀIJ
0FUNDRAÏ STNG EXPENS
ENSES 2, 043,536.TOTAT,
ING EXP SE ABD:SUB
ENSES 26 3 .750.SERVTCE EXP
AIÍD GENER.A,L EXP 0
08-27 -14
EN
ENSES
50Schedule O (Form 990 or 990-EZ) (2014)
0
7AI-,
Name of the organization Employer identification number
NG E SOFA:
75EXP
I7 0EX
ING E TCAN:
L ,6t .425.PR SERVICE EXPENSES
ENSES 0MAN AI{D EXP
0TSING EXPENSES
1 t8 ,425,ENSESTO1[AIJ
ON FORM 99 O, PART IX LINE 1].G, EOL A 10.40 .658.TOTAT, OTHER FEES
O. PART XT, LTNE 9. ES TN NET SETS:FORM 9
I
TN FATR VAIJ OT' BENEFICIAL TNTEREST IN PERPETUAÏJEHANGE
04T
508
44F PART
LINE 2CFORM 9 O. PART XIÏ,COMMITTEE II'S WITH AUD TORS TO REVTEV'T DR.AFTY THE AUDTT
lrHTS PROCES S HAS NOT CHANGED TNCE PRI YEARS.FIN ALS TATEMENTS.
08-27 -145L
Schedule O (Form 990 or 990-EZ) (2014)
OMB
SCHEDULE R(Form 990)
Related Organizations and Unrelated PartnershipsÞComplete ¡f the organ¡zat¡on answered'Yes" on Form 99O, Part lV, line 33,34' 35b' 36' or 37
Þ Attach to Form 99o.2014
Departmfft of the Treæry
Name of the organizat¡on
part I ldentification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part lV, line 33
to Public
Employer identification number
(a)
Name, address, and EIN (if applicable)of disregarded entity
(0Direct controlling
entity
ldentif¡cat¡on of Retated Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part ¡V, line 34 because it had one or more related tax-exemptPart ll organizations during the tax year
(e)
End-of-year assets
(d)
Total income
(c)
Legal domicile (state or
foreign country)
(b)
Pr¡mary activity
(a)
Name, address, and EIN
of related organization
INC
css FLOOR
7
13-FOR
YORK
633
For Paperwork Reduction Act Notice, see the lnstructions for Form 990.
å3116-1¿ *rn
x
Yes
x
lSS
(f)
Direct controllingentity
(e)
Public charitystatus (if section
s01(cX3))
PF
i01 (c)(4)
(d)
Exempt Codesect¡on
50'1 tc)(3)
\IEW YORK
(c)
Legal domicile (state or
foreign country)
NIEW YORK
?ERFORM CERTAIN ETECTORÀI
\DVOCÀCY, RBSEÀRCII ÀND..ôE'RYTNG ÀCTTVTTTES
(b)
Primary act¡vity
SING FOR RSVP
(s)Sæt¡on 512(bX13)
@ntrolledentiq4
52
Schedule R (Form 99O) ã)14
Schedule R eeol2014 coMMuNl SERVTCE SOCIE OF NEI^I YORK
ldentification of Related Organizations Taxable as a partnership Complete if the organzation answered "Yes" on Form 990, Part lV, line 34 because it had one or morePart lll organizations treated as a partnership during the tax year
1-3-5562202 Paqe2related
Nofe:
(¡)(D
Code V-UBlamount in box20 of ScheduleK-1 (Form 1065)No
(h)
D¡sproporäonate
allocal¡oIs?
Yes
end-of-yearassets
(s)
Share of(f)
Share of totalincome
(e)
Predominant income(related, unrelated,
excluded from tax undersections 512-514)
(d)
Direct controllingentity
(c)Legal
domic¡le(state orforeignæunty)
(b)
Primary act¡vity
(k)(a)
Name, address, and EINof related organization
Part lV ldent¡f¡cat¡on of Related Organizations Taxable as a Corporationorganizations treated as a corporation or trust during the tax year.
or Trust Complete if the organization answered "Yes" on Form 990, Part lV, line 34 because it had one or more related
(a)
Name, address, and EINof related organ¡zation
Yes
(h)
Percentageownership
(s)
Share ofendof-year
assets
(f)
Share of totalincome
(e)
Type of entity(C corp, S corp,
or trust)
(oDirect controlling
entityLegal domicile
(state orforeignæuntry)
(c)(b)
Primary activity
(DSect¡on
No
432162 08-14-14 53 Schedule R (Form 99O) ã)14
scneouþnrormggolzol+ COMMUNITY SERVICE SOCIETY OF NEW YORK 13-5552202 paoeg
part V Transactions Wth Related Organizations Complete if the organization answered "Yes" on Form 990, Part lV, line 34' 35b' or 36.
Note. Complete line 1 if any entity is listed in Parts ll, lll, or lV of this schedule.
i During the tax year, did the organ¡zat¡on engage in any of the follow¡ng transactions with one or more related organizations listed in Parts ll-lV?
a Receipt of (¡) ¡nterest, (ii) annuities, (¡¡¡) royaa¡es, or (iv) rent from a controlled entity
b Gift, grant, or capital contribution to related organization(s)
c Gift, grant, or capital contribution from related organization(s) ...-......
d Loans or loan guarantees to or for related organization(s)
e Loans or loan guarantees by related organization(s)
f Dividends from related organization(s)
g Sale of assets to related organization(s) ..
h Purchase of assets from related organization(s)
i Exchange of assets with related organization(s)
¡ Lease of facilities, equipment, or other assets to related organization(s)
k Lease of facilities, equipment, or other assets from related organizat¡on(s) ..-.
I Performance of services or membership or fundraising solicitations for related organization(s)
m Performance of services or membership or fundraising solicûations by related organizat¡on(s)
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
o Sharing of paid employees with related organization(s)
p Reimbursement paid to related organization(s) for expenses
q Reimbursement paid by related organization(s) for expenses
r Other transfer of cash or property to related organ¡zation(s)
Other transfer of from related
No
xx
x
x
xx
x
x
x
x
xx
Yes
1q
'lrls
1k
ll1m
'ln
1o
lo
1e
1flothli'ti
1e
1b
lc1d
0
0
0
0.
(c)Amount involved
o
N
o
N
(b)Transaction
type (a-s)
to of the above is
(a)Name of related organization
RSVP
RSVP
the instructions for who must th¡s covered and thresholds.
(d)Method of determ¡n¡ng amount involved
FY].5
FY].5
FY].5
FYl-5
211
INSTI
INSTI
FEE
FEES
432163 08-14-14
COMMT]NI
TY
54
FEES
Schedule R (Form 99()) æ14
TTr^\Ml,lTTIÚTtn\¡ qÉìT2T'TlîE CôI^TE:]T|\¡ ÔF' NE:T^I VôPT' 13-5562202 Paqe4
activities (measured by total assets or gross revenue)
ê^L^l'.1¡ D /tr^ñ ôOfì\ 2014
part Vl Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part lV' line 37
provide the following information for each entity taxed as a partnership through which the organ¡zation conducted more than five percent of its
that was not a related organ¡zation. See instructions regarding exclus¡on for certain investment partnerships.
(a)
Name, address, and EIN
of entityNO
0)Sengd ormæaging
(¡)
Code V-UBlrmount ¡n box 20of Schedule K-1
{Form 1065)No
(h)D¡spropor-
lionate
(s)
Share ofend-of-year
assets
(0
Share oftotal
incomeNo
(d)
Predominant income(related, unrelated,
excluded from tax undersect¡ons 512-514)
(c)
Legal domicile(state or foreign
country)
(b)
Primary activity
ß)
ownership
43216'4oa-14-'14 55
Schedule R (Form 99O) æ14
Supplemental lnformationinformation for responses to questions on Schedule R (see ns).Provide additional
432165 08-14-1456
Schedule R (Form 990) 2014
CARRYOVER DATA TO 2015
Name
TTY S ÏETY F
Based on the information provided with this return, the following are possible carryover amoünts t0 nextyear
Employer ldentif ication Number
-556220
NET OPER.A,TING LOSS 500.FEDERJ\TJ
NET OPERATI LOSS 500.FEDERAI, A}dT
41934105-01-14
ìuÞ9'Y rorm gg6g
(Rev. January 2014)Application for Extension of Time To File an
Exempt Organization ReturnÞ F¡le a separate applicat¡on for each return,
Þ lnformation about Form 8868 and ¡ts instructions is at ry¡ar¡¡.¡¡s.g¿ vlformgg1g
OMB No. 1545-1709
Department of the Treasurylntgrnal Revènue Seryice
o lf you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part ll (on page 2 of this form).
Do not complete Part tt unløss you have already been granted an automatic 3-month extension on a previously filed Form 8868.Electronic filing þ-ftle). You can electronically file Form 8868 if you need a 3-month automatic extension of time to file (6 months for a corporationrequired to file Form 990'T), or an additional (not automatic) 3-month extension of time. You can electronically file Form 8868 to request an extensionof time to file any of the forms listed in Part I or Part ll with the exception of Form 8870, lnformation Return for Transfers Associated With CertainPersonal Benefit Contracts, which must be sent to the IRS in paper format (see instructions). For more details on the electronic filing of this form,
e-file for Charities &
3-Month Extension of Time. On subm¡tA corporation required to file Form 990-T and requesting an automatic 6-month extension - check this box and completePart I only
o lf you are filing for an Automatic 3-Month Extension, complete only Part I and check this box . ..
All other corporations (includingto file income tax returns.
1 120-C f¡lers), paftnerships, REMlCs, and trusts must use Form 7004 to request an extens¡on of t¡me
Type orpr¡nt
Employer identification number (ElN) or
13-s562202Social security number (SSN)
ReturnCode
07
08
09
10
11
12
Flle by thêdus datê forf¡llng yourreturn. Seolnstruotlons, City, town or post office, state, and ZIP code. For a foreign address, see instructions.
NEW YORK NY L0017
Enter the Return code for the return that th¡s application is for (file a separate application for each return)
Applicationls ForForm 990 or Form
Form 990-BL
Form4720Form 990-PF
Form 990-T
Form 990-T
,IEFFREYo Thebooksareinthecareot) 633 THIRD AVENUE 10TH FIJOOR - NEW YORK, NY 10017
Telephone lrlo.Þ 2L2 -254-8900 Fax No. Þo lf the organization does not have an office or place of business in the United States, check this box ...o lf this is for a Group Return, enter the organizationh^r ! [--l lf i+ ic fnr
's four digit Grouphnv L [-_-l on¡
Exemption Number (GEN) lf this is for the whole group, check thisôflhê õrôiln chêek this â list with lha names and FlNs of all memherq extension is for-
Name of exempt organization or other filer, see instructions.
COMMUNTTY SERVICE SOCTETY OF NEW YORKNumber, street, and room or suite no. lf a P.O. box, see instructions.633 THIRD AVENUE I.OTH FT,OOR
Return
Code ls ForApplícation
01 Form 990-T (corporation)
02 Form 1041-A
03 Form 4720 (other than individual)
o4 Form522705 Form 6069
06 Form 8870
1 I request an automatic S.month (6 months for a corporation required to file Form 990-ï) extension of time untilFEBRUARY 15 20L6 , to file the exempt organization return for the organization named above. The extension
is for the organization's return for:
calendar year or
tax year beginning 'JUL L 20L4 , and ending .lUN 30 20Ls
2 lf the tax year entered in line 1 is for less than 12 months, check reason: l--l lnitial return l--l Final return
3a lf th¡s applicat¡on is for Forms 990-BL, 990-PF, 99O-f ,4720, or 6069, enter the tentative tax, less any0
b lf this application is for Forms 990-PF, g9O-I,4720, or 6069, enter any refundable credits andmade. lnclude 0.
c Balance due. Subtract line 3b from line 3a. lnclude your payment w¡th this form, if required,0.
Caution. lf you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453"EO and Form 8B79.EO for paymentinstructions.
lj:â., For Privacy Act and Paperwork Reduction Act Notice, see instructions.
tl
3a
3b
3c
05-01-14
Form 8868 (Rev. 1-2014)
* -F*\
1-201. lf you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part ll and check this box ................Note. Only complete Part ll if you have already be€n granted an automatic 3.month €xtension on a previously filed Form 8868.
2
.lf are fil for an Automatic 3-Month Part I
Type orpr¡nt
Fllo by thodue date lortil¡ng yourr€turn. Seo
inshuctions. City, town or post office, state, and ZIP code. For a foreign address, see ¡nstructions,
YORK, NY 10017
Enter the Return code for the return that this application is for (file a separate application for each return)
Applicationls For
Form 990 or Form 990-EZ
Form 990-BL
Form 472Q
990-T 40'l orForm 990-T other than
Employer identification number (ElN) or
13-ss 62202Social security number (SSN)
|-õ.r1-l
Return
Code
11
12
OB
09
Name of exempt organization or other filer, see instructions,
3OMMUN]TY SERV]CE SOCTETY OF NEW YORK
Number, street, and room or suite no. lf a P.O. box, see instructions,
633 THTRD AVENUE, 1OTH FTJOOR
Return
Gode
Applicationls For
01
02 Form 1041-A
03 F orm 47 2O (other than individual)
o4 Fotm5227Form 606905
06 Form 8870
wero not an filed Form 8868.
¡ The books are in the care ot ) 6 3 3 THIRD AVENUE, ]-OTH FI,OOR - NEW YORK, NY 1OO1O
Telephone No.> 2t2-254 -UYUU Fax No. Þo lf the organization does not have an office or place of business in the United States, checkthis box..................r lf this is for a Group Return, enter the organization's four Exemption Number (GEN) lf this is for the whole group, check this
lf it ls for of the ElNs of all
4 I request an additional 3-month extension of time until
5 For calend ar year _, or other tax year beginning üuï, ,JUN 3 O 20L5, and
6 lf the tax year entered in line 5 fs for less than 12 months, check reason
l--l chung" in accounting period
7 State in detail why you need the extensionADDTTTONAL T]ME IS REQ
8a lf this application is for Forms 990-BL, 990.PF, 99O-T, 4720, or 6069, enter the tentative tax, less any
credits. See instructions.
b lf this application is for Forms 990.PF, 99O:f , 4720, or 6069, enter any refundable credits and estimated
tax payments made. lnclude any prior year overpayment allowed as a credit and any amount paid
with Form 8868. $c Balance due, Subtract line Bb from line 8a. lnclude your payment with this form, if required, by using
Federal Tax See instructionsgnature must completed for Part llonly.
lnitial return Final return
0
0
0
Under penalties of periury, I declare that I have examined this form, including accompanying schedules and statements, and t0 the best of my knowledge and bel¡ef,
it is true, correct, and complete, and that I am authorized to prepare this form.
Sionature Þ
8â
8b
8c
42384209- 15-14
Tifle Þ cPA Date ÞForm 8868 (Rev. 1 -201 4)
mftilun¡trn
ÌTIGE I ËtgLÍthg fußtr-t'| ühanB'üilnnhf,ilFhuhrhEtr
FINANCIAL STATEMENTSWITH INDEPENDENT AUDITORS' REPORT
YEARS ENDED JUNE 30, 2015 AND 2014
CONTENTS
I ndependent Auditors' Report
Consolidated Financial Statements:Statements of Financial PositionStatements of ActivitiesStatements of Cash FlowsStatements of Functional ExpensesNotes to Financial Statements
Page
1
234
5-67 -27
DorfmonAbro msMusic
Park 80 West, Plaza Two250 Pehle Ave,, Suite 702
Saddle Brook, NJ 07663-5837Tel: (201)403-9750Fax: (201) 403-9755www.dorfman.com
Accounlonts & Advisors
INDEPENDENT AUDITORS' REPORT
To The Board of TrusteesCommunity Service Society of New York and AffiliatesNew York, New York
Report on the Financial StatementsWe have audited the accompanying consolidated financial statements of Community Service Society of New Yorkand Affiliates, which comprise the consolidated statementof financial position as of June 30,2015, and the relatedconsolidated statements of activities, cash flows, and functional expenses for the year then ended, and the relatednotes to the financial statements.
Managem enú's Respo nsi bi I ity for the Fi nancial SúaúemenfsManagement is responsible for the preparation and fair presentation of these consolidated financial statements inaccordance with accounting principles generally accepted in the United States of America; this includes the design,implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidatedfinancial statements that are free from material misstatement, whether due to fraud or error.
A u d ito rs' Respo n s i h i I ityOur responsibility is to express an opinion on these consolidated financial statements based on our audit. Weconducted our audit in accordance with auditing standards generally accepted in the United States of America.Those standards require that we plan and perform the audit to obtain reasonable assurance about whether theconsolidated financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in theconsolidated financial statements. The procedures selected depend on the auditors' judgment, including theassessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud orerror. ln making those risk assessments, the auditor considers internal control relevant to the entity's preparation andfair presentation of the consolidated financial statements in order to design audit procedures that are appropriate inthe circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internalcontrol. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness ofaccounting policies used and the reasonableness of signíficant accounting estimates made by management, as wellas evaluating the overall presentation of the consolidated financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our auditopinion.
Opinionln our opinion, the consolidated financial statements referred to above present fairly, in all material respects, theconsolidated financial position of Community Service Society of New York and Affiliates as of June 30,2015, and thechanges in their net assets and their cash flows for the year then ended in accordance with accountíng principlesgenerally accepted in the United States of America.
Other MattersThe consolidated financial statements of Community Service Society of New York and Affiliates for the year endedJune 30, 2014 were audited by another auditor who expressed an unmodified opinion on those statements onOctober 29,2014.
"Ary-.t ¿ ã/^--,*) t/ /-¿-uSaddle Brook, New Jersey
December 2,2015
COMMUNITY SERVICE SOCIETY OF NEW YORK AND AFFILIATES
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION(in thousands)
ASSETS
June 30
20152014
(restated)
Assets:Cash and cash equivalentslnvestmentsGovernment and other receivables, netPrepaid and other assetsBeneficial interest in perpetual trustslnvestment in The United CharitiesProperty and equipment, net
Totalassets
$ $2,463166,850
9,937684
33,9828,012
32,478
2,084130,446
5,192485
34,6392,1221 804
Liabilities:Accounts payable and accrued expensesAccrued pension and post-retirement liabilityLine of credit
Total liabilities
Net assets:Unrestricted:
UndesignatedBoard designated - general reserve
Temporarily restrictedPermanently restricted
LIABILITIES AND NET ASSETS
$ 253.406 $ 1761n
$ 6,9668,526
$ 5,2659,173
21 700
37 192 14,438
123,9521,404
69,2382,399
125,356 71,637
27,781 26,96363 077 63 734
Total net assets 216,214 162 334
Total liabilities and net assets $ 253.406 g 176.772
2The accompanying notes are an integral part of these consolidated financial statements
COMMUNITY SERVICE SOCIETY AND AFFILIATES
CONSOLIDATED STATEMENTS OF ACTIVITIES(¡n thousands)
Unrestricted restricted restrided
$
_ ,Year ended June 30, 201 sTemporarily permanenfly
Operat¡ng revenue and support:Govemment grantsContributionsBequests and trustsProgram fees and other revenueSubscrìption and advertising incomeSpecial events, net of expenses of $1 07 ¡n 201 slnvestrnent retum used for operat¡ons, netNet assets released from restrictions
Total operating revenue and support
Operating expenses:Program services:
Direct program servicesPolicy, research and advocacyPublic interest
Total .program services
Supporting services:Management and generalFundraising
Totjal supporting services
Total operating expenses
Deficit of operating revenue over operating expenses
Non-operating activities:lnvestment retum in excess (deficiency) of amount used for operations, netGain tom equ¡ty interest ¡n The United CharitiesLoss on dispositìon of property and equipment
Total non-operating activities
Change in net assets before pension and post-retirement related charges
Pens¡on and post-ret¡rement related charges other thannet period¡c pension costs
Change in total net assets
Net assets, beginning of year, as previously reportedPrior period adjustrnent
Net assets, beginning of year, as restated
Net assets, end of year
Total
13,5383,964
29441
8,006
26 06R
18,4913,586
843
22.920
4,179I 036
5.215
28.135
12 0,F7\
(3,757)60,718ft.522\
Year ended June 30.2014Temporarily
restrictedPermanently
restricted
$
Unrestric,ted
21.923
13,3254,428I ,013
18,766
4,579
5.540
24.306
12_383)
8,639
8,671
6,288
(1.342\
4,946
66,691
66.691
Total
$ 13,538 $59029
441
901,9409.096
25.724
18,4913,586
843
22.920
4,1791.036
5.215
28.135
Q.411\
(3,s74)60,718h.5221
55.622
53.211
508
53.719
/ t,oJ/
71 637
lrà ?Ã^ s
6,066(9.096)
344
344
474
47A
RIR
aíß
$ $ 8,46192247
'188
94
1,77910.432
$ ù 8,4614,309
4718894
7,383
3,374 3,387
90
(654
(6s7)
(657)
(657)
63,734
63,734
_$____a3.azl
55.439
53.372
508
53.880
I 62,1 09225
162.334
5,604n0.432\
(.441\
n.441\
2,530
2.530
1.089
'1.089
25,474
3,303
3,303
3,303
3,303
60,431
20.4A2
13,3254,4281.O'13
18,766
4,579961
5.540
24.306
(3 AtÃ\
14,472
14.504
10.680
n.342\
9.338
152,996
961
3232
26,738225
26.963
,7 7R1 q t4^ t4^
25,874 60,431 1 52 996
3The accompanying notes are an integral part of ihese consol¡dated financial statements.
71 â37 E____ 19_903_ _$____9934_ _$_____162_A3,L
COMMUNITY SERVICE SOCIETY AND AFFI LIATES
CONSOLIDATED STATEMENTS OF CASH FLOWS(in thousands)
Cash flows from operating activities:Change in net assetsAdjustments to reconcile change in net assets to
net cash used by operating activities:DepreciationNet realized and unrealized gain on investments(lncrease) decrease in beneficial interest in perpetual trustsGain on equity investment in The United CharitiesPension and post-retirement related changes
other than net periodic pension costBad debt expenseLoss on disposition of property and equipment
Changes in operating assets and liabilities:(lncrease) decrease in:
Government and other receivablesPrepaid and other assets
lncrease (decrease) in:
Accounts payable and accrued expensesAccrued pension and post-retirement liability
Net cash used by operating activities
Cash flows from investing activities:Purchase of investmentsProceeds from sale/maturity of investmentsDistributions from The United CharitiesPurchases of property and equipment
Net cash provided (used) by investing activities
Cash flows from financing activitiesNew borrowings - line of credit
Net cash provided by financing activities
Net increase (decrease) in cash and cash equivalentsCash and cash equivalents, beginning of year
Year ended June 30,
20152014
(restated)
$ 53,880 $ 9,338
297(1,582)
657(60,718)
50828
1,522
1,3425
(15(3
284,323),303)(32)
(3,773)(1 ee)
(1,970)(162)
2,868111
1,701(1 ,1 55)
(8,834) (6,842)
(117,323)82,50154,828
(32,493)
(183,468)188,977
(56)
(12,487) 5,453
21 700
21 700
3792 084
(1,389)3,473
Cash and cash equivalents, end of year $_______4Ë_ $ 2.084_
Supplemental Cash Flow lnformation
Cash paid for interest $ 110 $
Non-Cash lnvesting Activities
Disposition of fully depreciated property and equipment $ 3,796 $
4The accompanying notes are an integral part of these consolidated financial statements.
COMMUNITY SERVICE SOCIETY AND AFFILIATES
CONSOLI DATED STATEMENTS OF FUNCTIONAL EXPENSES(in thousands)
Years Ended June 30, 2015 and2}14
Program services expensesDirect proqram services Policy, research and advocacv Total2015 2014
$ q,s+t1,714
6,061
1,474 $585
2015 2014Public interest
2015
$ 334 $130
464
20'14
$ 10r3
2015
$ 7,374 $2.789
10,163
10,383
$ 22.920
2014
6,6882,629
9,317
7,18310510923
8142727
213313292
8042
5216
$ 18 7â6
SalariesFringe benefits and payroll taxes
Total salaries and related expenses
Professional feesSuppliesTelephone and communicationPostage and shippingOccupancylnsurancePrinting and other office expensesTransportationGonferences, conventions and meetingsDirect assistanceSupport paymentsEquipment rentals and expenseslnterestBad debt expenseDepreciation
Total expenses
554209
787706
$ 5,5662.O74
7,M0
9,03095
10519
6367I
159179268
9827
2,059
1,18517184
16916122229
2,493
1,5321922
3203
1411
2934
16825
$
5,537827919
5367I
183258292
7727
39
11412823
8442326
18322126823742
28237
763
1144I1
75671
21
12
52
13
3 13514 1
28191
5153 51
$ 18.491 $ 13.325 $___3.586_ s 4 424 _$___843_
414
37 I
5The accompanying notes are an integral part of these consolidated financial statements.
2015
COMMUNITY SERVICE SOCIETY AND AFFILIATES
CONSOLIDATED STATEMENTS OF FUNCTIONAL EXPENSES(in thousands)
Years Ended June 30, 2015 and2}i4
servicesand Fundraisinq
2014 2015 2014
Total program and supportingservices expenses
2015 2014
$ 1,e10 $917
2,057 $1,270
3,327
4143779
8202111
I11389
133
$ 483194
2015
$ 2,4451,127
9,819 $3,916
9,2284,093
13,321
7,667145191
1061,075
138þb
331409292
80196
$ 24 306
535210
Total
$
2AM
$SalariesFringe benefits and payroll taxes
Total salaries and related expenses
Professional feesSuppliesTelephone and communicationPostage and shippingOccupancylnsurancePrinting and other office expensesTransportationConferences, conventions and meetingsDirect assistanceSupport paymentsEquipment rentals and expenseslnterestBad debt expenseDepreciation
Total operating expenses
2,5401,464
2,827
297208710
255121
1499
138
152110
52846860
677
7033
7559
3057
21
11
745
9022
6l61
511
4
8
5749
3,572
387228971
31612165
100142
160110
4,O04 13,735
Þ
484408283
26111139
11896
154
s 5540
10,770136217
941,160
14491
28336326823720211028
297
$__ rgs!_
11
$ 4.179 S 4.579 $____1*036_ $ 961 $ 5.215
6The accompanying notes are an integral part of these consolidated financial statements.
COMMUNITY SERVICE SOCIETY OF NEW YORK AND AFFILIATES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(in thousands)
June 30, 2015 and2014
1. Summarv of siqnificant accountinq policies
This summary of significant accounting policies of Community Service Society of New York (CSS) and itsaffiliated organizations: City Limits Magazine and Citylimits.Org (collectively referred to as City Limits);lnstitute for Community Empowerment (lnstitute); and Friends of R.S.V.P., lnc. (CSS and its affiliates arecollectively referred to as the Society), is presented to assist in understanding the Society's consolidatedfinancial statements. The consolidated financial statements and notes are representations of the Society'smanagement, which is responsible for their integrity and objectivity. These accounting policies conform toaccounting principles generally accepted in the United States of America as promulgated in FASBAccounting Standards Codification (the Codification) and have been consistently applied in the preparationof the consolidated financial statements.
History and objectives of the Society
CSS is a 501(c)(3) not-for-profit corporation operating under a Certificate of Consolidation granted by theState of New York in 1939, merging the New York Association for lmproving the Condition of the Poor andThe Charity Organization Society of the City of New York. lt is a private, nonsectarian, voluntary socialservice agency. The mission of Community Service Society of New York is to identify problems which createa permanent poverty class in New York City, and to advocate the systemic changes required to eliminatesuch problems. CSS's primary goals are to advocate for better job opportunities to break the cycle ofintergenerational poverty that particularly affects communities of color; promote policies and programs thatadvance the economic security of the poor and working poor; and promote health care reform as anessential strategy for alleviating barriers to employment and economic stability. City Limits is a high-qualitypublication covering urban issues in New York City. City Limits was acquired by CSS with the authorizationof the Board with the goal of transitioning City Limíts to an independent 501(c)(3) entity. This occurred onJuly 1, 2014 and City Limits is no longeratfiliated with the Society. The lnstitute is a 501(c)(4) not-for-profitcorporation which was established in November 1988 to perform certain electoral advocacy, research, andlobbying activities with other community-based organizations. Friends of R.S.V.P., lnc. is a 501(c)(3) privatefoundation created in 1986 as a fund-raising vehicle for the Retired and Senior Volunteer Programadministered by CSS.
The primary sources of revenues are contributions, investment income and government grants.
Principles of consolidation
The consolidated financial statements include the accounts of CSS, City Limits (up to July 1, 2014), lnstituteand Friends of R.S.V.P., lnc. All material intercompany balances and transactions have been eliminated inconsolidation.
7
COMMUNITY SERVICE SOCIETY OF NEW YORK AND AFFILIATES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(in thousands)
June 30, 2015 and2014
1. Summary of siqnificant accounting policies (continued)
Basis of presentation
The accompanying consolidated financial statements have been prepared on the accrual basis ofaccounting in accordance with generally accepted accounting principles. Net assets, revenues, gains andlosses are classified based on the existence or absence of donor-imposed restrictions. Accordingly, netassets of the Society and changes therein are classified and reported as follows:
Unrestricted net assets - Net assets that are not subject to donor-imposed stipulations.lncluded in unrestricted net assets are board-designated funds of $1,404 and $2,3gg as ofJune 30,2015 and 2014, respectively,
Temporarily restricted net assets - Net assets subject to donor-imposed stipulations that mayor will be met, either by actions of the Society and/or the passage of time. When a restrictionexpires, temporarily restricted net assets are reclassified to unrestricted net assets andreported in the statement of activities as net assets released from restrictions.
Permanently restricted net assets - Net assets subject to donor-imposed stipulations that theybe maintained permanently by the Society. Generally, the donors of these assets permit theSociety to use all or part of the income earned on any related investments for general orspecific purposes.
Cash and cash equivalents
Cash consists of demand deposit accounts which are highly liquid financial instruments with maturities ofthree months or less. Demand deposit accounts that are held in the Society's investment portfolio areclassified as investments and are not considered to be cash for the purposes of the statement of cash flows.
Support and revenue
Contributions, including unconditional pledges, are recorded at fair value as made. All contributions areavailable for unrestricted use unless specifically restricted by the donor. Conditional pledges are recognizedwhen the conditions on which they depend are substantially met. Donor-restricted contributions are reportedas increases in temporarily or permanently restricted net assets depending on the nature of the restrictions.When a restriction expires, temporarily restricted net assets are reclassified to unrestricted net assets.However, if a restriction is fulfilled in the same accounting period the contribution is received, the Societyreports the support as unrestricted.
Governmental support is reported in the year earned at net realized amounts for services rendered underreimbursement agreements. Rates under reimbursement agreements are subject to change based onsubsequent review by funding agencies. Accordingly, contract support and grants are reported net ofestimated retroactive adjustment of rates and may be adjusted in future periods, as final settlements aredetermined. Rate appeals may also be initiated by the Society; revenues from such appeals are recorded inthe period such appeals are determined to be probable of collection. Funds received in periods prior to thecost being incurred are deferred untilfuture periods.
I
COMMUNITY SERVICE SOCIETY OF NEW YORK AND AFFILIATES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(in thousands)
June 30, 2015 and2014
1. Summary of significant accountinq policies (continued)
Donated services
The Society does not record contribution revenue for the donated services of volunteers, since suchservices primarily supplement the etforts of the Society's professional staff in providing its essentialservices. The activities of such volunteers include working with and providing assistance to the elderly andchildren of minority group families, providing legal and financial assistance to low-income families, servingon advisory committees, and assisting in fundraising activities.
lnvestment in The United Charities
lnvestment in The United Charities is recorded on the equity method.
Beneficial interest in perpetual trusts
The Society has beneficial interests ín various perpetual trusts. The Society's interest in these trusts isreported as a contribution in the year received at their fair value. Changes in the fair value of the underlyingassets are recognized in permanently restricted net assets on the statement of activities.
Allowance for uncollectible accounts and doubtful pledges
Receivables are charged to bad debt expense when they are determined to be uncollectible based upon aperiodic review of client balances by management. Factors used to determine whether an allowance shouldbe recorded include the age of the receivable and a review of payments subsequent to year end. As ofJune 30, 2015 and 2014, management determined that no allowance for doubtful accounts was necessary.
lnvestments
lnvestments in marketable securities with readily determinable fair values and all investments in debtsecurities are valued at their fair value, based on quoted market prices, on the statement of financialposition. The Society invests in various types of investment securities. lnvestment securities, in general, areexposed to various risks such as interest rate, credit, and overall market volatility risks. Due to the level ofrisk associated with certain investment securities, it is at least reasonably possible that changes in thevalues of investment securities will occur in the near term, based on the markets'fluctuations, and that suchchanges could materially affect the amounts reported in the Society's consolidated financial statements.lnvestment fees are netted against the investment return.
I
COMMUNITY SERVICE SOCIETY OF NEW YORK AND AFFILIATES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(in thousands)
June 30, 2015 and2014
1. Summary of significant accountino policies (continued)
Property and eouipment
Property and equipment are stated at cost, if purchased, or if donated, at fair value at the date of gift, lessaccumulated depreciation. Property and equipment are depreciated on the straight-line basis over thefollowing estimated useful lives:
BuildingComputer and otfice equipmentLeasehold im provements
39 years7 yearsTerm of the lease
The cost of assets sold or otherwise disposed of and the accumulated depreciation thereon are eliminatedfrom the accounts and the resulting gain or loss is reflected in income. Expenditures for maintenance andrepairs are charged to expense as incurred; replacements and betterments that extend the useful lives arecapitalized.
Fair value of financial instruments
The carrying amounts reported on the consolidated statement of financial position of the Societyapproximate their fair value.
Use of estimates
The preparation of consolidated financial statements in conformity with generally accepted accountingprinciples requires management to make estimates and assumptions that affect the reported amounts ofassets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidatedfinancial statements and the reported amounts of revenues and expenses during the reporting period.Actual results could differ from those estimates.
Functional allocation of expenses
The costs of providing various programs and support services have been summarized on a functional basisin the statement of activities and in the statement of functional expenses. Accordingly, certain expenseshave been allocated among the programs and supporting services based on management's best estimates.
Operatinq leases
Rent expense is recognized on the first day of each month for the current month. Operating leases havebeen recorded on the straight-line basis over the life of each lease.
Uncertain tax positions
As of June 30, 2015, management believes that based on evaluation of the Society's tax positions that anyliability as a result of uncertain tax positions would not be material. Management continually evaluatesexpiring statutes of limitations, changes in tax law, and new authoritative rulings to assist in evaluating theSociety's tax positions. Accrued interest and penalties associated with uncertain tax positions, if any, wouldbe recognized as part of an income tax provision. lncome tax returns are filed only with the U.S. federaljurisdiction as state and local tax returns are not applicable. U.S. federal income tax returns prior to fiscalyear 2011 are closed.
10
COMMUNITY SERVICE SOCIETY OF NEW YORK AND AFFILIATES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(in thousands)
June 30, 2015 and 2014
1. Summary of siqnificant accountinq policies (continued)
Reclassifications
Certain 2014 amounts have been reclassified to conform to the 2015 presentation
2. Risks and uncertainties
Financial instruments that potentially subject the Society to concentrations of credit risk consist principally ofcash, investments, and governmental and other receivables. The Society maintains its cash in bank depositaccounts, the balances of which, at times, may exceed federally insured limits. Exposure to credit risk isreduced by placing such deposits in high quality financial institutions. lnvestment securities are exposed tovarious risks. Due to the level of risk associated with certain investment securities, it is at least reasonablypossible that changes in the value of investment securities will occur in the near term and that such changescould materially affect the amounts reported in the financial statements. Concentration of credít risk withrespect to receivables is limited due to the fact that they are mainly derived from governmental agenciesand that pledges are received from establíshed foundations and have short payment periods.
3. Government and other receivables
Receivables from government agencies of $8,036 and $4,540 at June 30, 2015 and 2014, respectively,prímarily represent amounts owed by the U,S. Department of Health and Human Services for the New YorkState Establishment Exchange Grant, Navigator Program Grant, and ABD Healthcare Program Grant, fromCorporation for National and Community Service for the RSVP Program, and from the New York StateDepartment of Health ICAN Healthcare Program Grant and New York City DOHMH Harlem HealthcareProgram Grant.
Other receivables of $901 and $652 at June 30, 2015 and 2014, respectively, primarily represent amountsowed by various beneficial trusts and private foundations.
All receivables are expected to be collected within one year.
4. Fair value measurements
The Codification establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used tomeasure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets foridentical assets and liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3measurements). ïhe three levels of the fair value hierarchy are as follows:
Level 1 - lnputs that reflect unadjusted quoted prices in active markets for identical assets or liabilities thatthe Society has the ability to access at the measurement date;
Level 2 - lnputs other than quoted prices that are observable for the assets or liability either directly orindirectly, including inputs that are not considered to be active;
Level 3 - lnputs that are unobservable.
lnputs are used in applying the various valuation techniques and broadly refer to the assumptions thatmarket participants use to make valuation decisions, including assumptions about risk. lnputs may includeprice information, volatility statistics, specific and broad criteria data, liquidity statistics, and other factors.
11
COMMUNITY SERVICE SOCIETY OF NEW YORK AND AFFILIATES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(in thousands)
June 30, 2015 and2014
4. Fair value measurements (continued)
An investment's level within the fair value hierarchy is based on the lowest level of any input that issignificant to the fair value measurement. However, the determination of what constitutes "observable"requires significant judgment by the Society. The Society considers observable data to be that market datawhich is readily available, regularly distributed or updated, reliable and verifiable, not proprietary, providedby multiple, independent sources that are actively involved in the relevant market.
The categorization of an investment within the hierarchy is based upon the pricing transparency of theinvestment and does not necessarily correspond to the Society's perceived risk of that investment.
The following is a description of the valuation methodologies used for assets measured at fair value.
Money market funds, fixed-income securífi'es and equities, and U.S. Government obligations -Valued at the closing price reported on the active market on which the individual securities are traded.
Commingled funds, structured debt fund, and real esfafe fund - Valued at the net asset value(NAV) of shares held at year end as determined by the managers of the underlying funds.
Alternative investment - There are no observable inputs and certain of the underlying investmentsare not publicly traded and there is no secondary market for such funds. The funds are valued by themanagers of the underlying funds at the NAV of shares held by CSS at year end or other pricingmethodologies.
Beneficial interest in perpetual trusts - Beneficial interest in perpetual trusts is valued at fair valueof the Society's beneficial interest in the fair value of underlying assets,
Unallocated insurance contract - The Community Service Society of New York Retirement Plan'sinvestment contract with Metropolitan Life lnsurance Company is valued at fair value by discountingthe related cash flows based on current yields of similar instruments with comparable durations,considering the creditworthiness of the issuer. Funds under the investment contract that have beenallocated and applied to purchase annuities (that is, Metropolitan is obligated to pay the relatedpension benefits) are excluded from the Society's assets.
Pooled separate accounts - The pooled separate accounts are valued at the NAV of shares held byThe Community Service Society of New York Retirement Plan at year end.
The methods described above may produce a fair value calculation that may not be indicative of netrealizable value or reflective of future fair values. Furthermore, while the Society believes its valuationmethods are appropriate and consistent with other market participants, the use of different methodologies orassumptions to determine the fair value of certain financial instruments could result in a different fair valuemeasurement at the reporting date.
12
COMMUNITY SERVICE SOCIETY OF NEW YORK AND AFFILIATES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(in thousands)
June 30, 2015 and2014
4. Fair value measurements (continued)
lnvestment securities are stated at fair value and are summarized as follows at June 30:
2015 2014Cost Fair value Cost Fair value
Cash equivalentsMoney market fundsFixed income:
U.S government and agencyCorporate bonds
Mutualfunds:EquityFixed incomeAlternative investment
U.S. equityNon U.S. equityAlternative investmentStructured debt fund
Cash equivalentsMoney market fundsFixed income:
U.S. government and agencyCorporate bonds
Mutualfunds:EquityFixed incomeAlternative investment
U.S. equityNon U.S. equityAlternative ínvestmentStructured debt fund
Beneficial interest inperpetualtrust
859,131
85$9,1 31
12,7219,1 1g
$ $
12,7169,063
40,1446,132
14,78637,86629,8916,517
519
351582
13,3527,949
34,92411,671
29,19023,728
5,000299
351583
13,4137,910
36,20511,659
30,87723,814
5,061573
$
38,0776,132
15,52935,51530,3956,190
257
$ 163,140 $ 166,850 $ 126,945 $ 130,446
The classification of the Society's investment securities at fair value are as follows at June 30, 2015 and2014:
2015Level 1 Level 2 Level 3 Total
$ 85$9,1 31
859,1 31
$ $
12,7169,063
40,1446,132
37,96629,891
14,786
12,7169,063
40,1446,132
14,78637,86629,891
6,517519
6,517519
145,029 21,822 166,950
33,98233 982
200,832$ 145,028 $ $ 55,804 $
13
COMMUNITY SERVICE SOCIETY OF NEW YORK AND AFFILIATES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(in thousands)
June 30, 2015 and2014
4. Fair value measurements (continued)
2014Level 1 Level 2 Level 3 Total
Cash equivalentsMoney market fundsFixed income:
U.S. government and agencyCorporate bonds
Mutualfunds:EquityFixed incomeAlternative investment
U.S. equityNon U.S. equityAlternative investmentStructured debt fund
Beneficial interest inperpetual trust
$ $ $ $351583
5,061573
351583
13,4137,910
36,20511,659
30,87723,814
5,061573
13,4137,910
36,2051 1,659
30,87723,814
124,812 5,634
34,639
130,446
34,639
$ 124,812 $ $ 40,273 $ 165,085
14
COMMUNIry SERVICE SOCIETY OF NEW YORKAND AFFILIATES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(in thousands)
June 30, 2015 and2O14
4. Fair value investments (continued)
The table below sets forth a summary of changes in the fair value of the level 3 assets for the year ended June 30, 201S:
Balance, beginning of year $ 574 $ s,061 $
JPMStructuredDebt Fund
(13)51
$ 519 $
Goldman SachsTacticalTlL PF
Mutual
(5,016)
(61)16
Goldman SachsTactical TIL PF
Mutual
Goldman SachsTacticalTlL PFlmplementation
Fund
6,'t26
$ o,stz
MainstayMarketfieldFund CL A
$ 5,006 $
(554)
$ 4,452 $
BlackRockStrategic
lncome OpprtntsPTF lnst
7,O14
(123)
6,891 $
CommingledFunds
(141,908)(21s)
1,429
BlackRockAllocation
Shares Series P
3,508
3.443
Total
5,000(150,960)
(21e)'l,7143,639
28,994
Beneficiallnterest inPerpetual
Trusts Total
$ 34,639 $ 45,280$
PurchasesSalesFeeslnteresUdividend incomeUnrealized gains/(losses)Realized gains
Balance, end ofyear
(e3)16,648(5,10e)
(65)
64327
64(1,146)
67(657)
$ 33,982 $ 55,804
The table below sets forth a summary of changes in the fair value of the level 3 assets for the year ended June 3O,2O14:
JPMStructuredDebt Fund
Balance, beginning of year $ 1,371 $
PurchasesSalesFeeslnteresUdividend incomeUnrealized gainsRealized gains
(1,557)
Balance, end ofyear
$ 31,335 $ s,a+s $ 113,554 $ 152,105
Beneficiallnterest inPerpetual
TrustsRealEstate
Fund
61
157275328
5,000
3,303
(7,4e5)
128
1,522
$
15
s 574 $ 5,061 s 34,638 $
27 144
s 40,273
COMMUNITY SERVICE SOCIETY OF NEW YORK AND AFFILIATES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(in thousands)
June 30, 2015 and2014
4. Fair value measurements (continued)
Fund nameRedemption
PeriodNoticePeriod Descriotion of fund Amount
JPM StructuredDebt Fund
Goldman SachsTactical TIL PFlmplementationFund
Mainstay TacticalMarketfield Fund
BlackRockStrategic lncomeOpportunities Fund
BlackRockAllocation TargetShares Series P
Fund is winding downand distributingremaining assets asthey are liquidated
None The Fund consists ofvarious co-op andcommercial mortgages.
The Fund is an open-end Fundincorporated in USA. The Fund'sobjective is long{erm total return. Theportfolio will use investment ideas thatare generally derived from short{erm ormedium-term market views on a varietyof asset classes and instrumentgenerated by Goldman.
This Fund was classified as a level 1
investment atJune 30,2014. The Fundseeks long-term growth of capital abovethat of the broad equity market over afull market cycle, with volatility that islower than that of broad equity market.Correlation between the Fund and thebroad equity market may varyconsiderably over the course of aninvestment cycle. The Fund has a broadinvestment charter that allows it toallocate its assets among investmentsin equity securities, fixed-incomeinstruments, commodities, futures,options, and other ¡nvestmentcompanies, including ETFs.
Employs a flexible investment approachacross fixed income sectors withoutconstraints on maturity, sector, qualityor geography. The Fund activelymanages two main risks in fixedincome, interest rate risk and credit risk,to provide a compelling combinatlon ofincome, low volatility and attractivereturns.
The Fund seeks to prov¡de adorationthat is the inverse of its benchmark. Thefund pursues its investment objectivesprimarily by engaging in short sales ofU.S. Treasury securities and investingin derivative instruments that providereturns that are inverse to thoseavailable by investing directly in U.S.Treasury securities. Derivativeinstruments that the Fund may ínvest ininclude: futures, options, forwardcontacts and/or swaps, includinginterest rate swaps, swap options andtotal return swaps. This Fund is non-diversified.
$ 519
6,5',17
4,452
6,891
3,443
16
COMMUNITY SERVICE SOCIETY OF NEW YORK AND AFFILIATES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(in thousands)
June 30, 2015 and 2014
4. Fair value measurements (continued)
The following schedule summarizes the investment return. The classification of the investment return isreported on the statement of activities.
2015 2014
lnterest and dividend incomeNet realized and unrealized gain on investmentsPerpetual trust investment incomeLess investment management fees
$ 2,100925
1,830(606)
2,30918,6261,294(373)
$
$ __4q!q_Consistent with the Society's spending policy for the years ended June 30, 201S and 2014, 98,006 and$7,383 was appropriated and spent, respectively.
5. Related partv transactions
The United Charities (the Corporation), a charitable corporation which was organized to provide a center inwhich certain benevolent organizations would maintain their headquarters, leases office space to theSociety, which has a 50o/o undivided interest in the ownership of the Corporation.
The United Charities was obligated under various lease agreements to provide otfice space for the Societyand other tenants. Rent expenses paid by the Society for the fiscal year ended June 30, 2015 totaled$1,027. Management fees received from The United Charities were $9Ó for each of the years ended 2015and 2014. The lease expired June 30, 2014 and, thereafter, an agreement was entered into to renew thelease on a month to month basis commencing July 1,2014.
The Board of Trustees of the Society authorized its representatives of the Board of The United Charities tovote in favor of the sale of its building (105 Êast 22nd Street) at a sale price of $128,000. The sale wasconsummated on August 26, 201 4.
The Society recognized $60,718 and $32 of income from The United Charities at June 30, 2015 and 2014,respectively. Substantially all of the income in 2015 was attributable to the sale of 105 East 22nd Street,New York, NY, as noted above. The Society also received a $54,82g partial cash distribution from TheUnited Charities, as a result of this sale.
The net assets of The United Charities at December 31, 2014 and 2013 aggregated $16,024 and $4,244respectively with the Society's share being $8,012 and $2,122 at those dates. Subsequent to June 30, 201S,the Society received its final distributions from The United Charities of approximately $8,000.
$ 4,249
17
COMMUNITY SERVICE SOCIETY OF NEW YORK AND AFFILIATES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(in thousands)
June 30, 2015 and2014
6. Property and equipment
Property and equipment consists of the following at June 30:
LandBuildingConstruction in process - office spaceLeasehold improvementsComputer and office equipment
Less accumulated depreciation
2015 2014
$ $5,03523,5512,992
9002,926
855
32,478 3,781977I
$ 32,478 $ 1,804
Depreciation expense was $297 and $284 for the years ended June 30, 2015 and 2014, respectively.
The Society did not renew its lease at 105 East22nd Street, New York, NY and moved out of the officespace on August 17,2015. Allfixed assets related to this location were deemed to have little to no value asof the year ended June 30, 2015. The Society recognized a loss on disposition of approximately $1,522.
At year end June 30, 2015, the Society purchased and was in the process of relocating to its new location at633 3ro Avenue, New York, NY. The building and all related improvements as well as the computers andotfice equipment at year end had not yet been put into service and, accordingly, no depreciation on theseassets was recorded as of June 30, 2015.
18
COMMUNITY SERVICE SOCIETY OF NEW YORK AND AFFILIATES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(in thousands)
June 30, 2015 and2014
7. Temporarily restricted net assets and net assets released from restrictions
Temporarily restricted net assets are available for the following purposes at June 30:
2015 2014
Direct service programsPolicy research and advocacyProgram administrationUnappropriated investment income from endowments
Direct service programsPolicy research and advocacyPublic interestManagement and general
$ $24,323513424
23,911580415
2,0572 521
$ 27,781 $ 26,963
Temporarily restricted net assets were released from donor restrictions by incurring expenses satisfying therestricted purposes or by the passage of time. The net assets released from restriction for the years endedJune 30,2015 and 2014were as follows:
2015 2014
$ $5,5152,729
84210
4,6644,268
773727
$ 9,096 $ 10,432
19
COMMUNITY SERVICE SOCIETY OF NEW YORK AND AFFILIATES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(in thousands)
June 30, 2015 and2Q14
L Permanentlv restricted net assets
Community Service Society of New York and Atfiliates' endowment consists of individual donor-restrictedendowment funds established for Direct Service Programs. As required by accounting principles generallyaccepted in the United States of America, net assets associated with the endowment funds are classifiedand reported based on the existence or absence of donor-imposed restrictions. The Board of Directors ofthe Society is responsible for the long-term investment policies for donor-restricted endowment funds,unless otherwise specified by the donor.
The Board of Directors of Community Service Society of New York and Affiliates has adopted the New YorkPrudent Management of lnstitutional Funds Act (NYPMIFA). NYPMIFA moves away from the "historic dollarvalue" standard, and permits charities to apply a spending policy to endowments based on certain specifiedstandards of prudence. The Society is now governed by the NYPMIFA spending policy, which establishes amaximum prudent spending limit of 7% of the average of its previous five years' balance. As a result of thisinterpretation, the Society classifies as permanently restricted net assets (a) the original value of giftsdonated to the permanent endowment, (b) the original value of subsequent gifts to the permanentendowment, and (c) accumulations to the permanent endowment made in accordance with the direction ofthe applicable donor gift instrument at the time the accumulation is added to the fund. The remaining portionof the donor-restricted endowment fund that is not classified in permanently restricted net assets isclassified as temporarily restricted net assets until those amounts are appropriated for expenditure by theorganization in a manner consistent with the standards of prudence prescribed by NYPMIFA.
Permanently restricted net assets consist of the following
2015 2014
Endowment:Direct service program:
lncome restricted for specific purposeslncome restricted for program administrationlncome available for general purposes
Totalendowment
Beneficial interest in perpetualtrusts - income restrictedBeneficial interest in perpetual trusts - income unrestricted
Total beneficial interest in perpetual trusts
29,095 29,095
12,140 12,25721 842 22 382
33,982 34,639
$ 63,077 $ 63,734
$ 4,741455
23,899
4,741455
23,899
$
20
COMMUNITY SERVICE SOCIETY OF NEW YORK AND AFFILIATES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(in thousands)
June 30, 2015 and2014
8. Permanentlv restricted net assets (continued)
Return objectives, strategies emploved and spendino policy
The overall financial objective of the endowment is to provide the operations of the Society with a relativelystable stream of spendable revenue that increases over time and matches the general rate of inflation, asmeasured by the Consumer Price lndex.
The long-term investment objective for the total endowment is to attain a total return (net of investmentmanagement fees) of at least 6% per year in excess of inflation. This objective assumes that withdrawalsfrom the Fund will average, long term, no more than 6% of the Fund's value over time.
Funds with deficiencies
The Society does not have any funds with deficiencies
Changes in endowment net assets for the year ended June 30, 2015 are as follows:
UnrestrictedTemporarily Permanentlyrestricted restricted Total
lnvestment return:lnterest and dividendincome
Realized gainUnrealized gain
Total investment return
Appropriation of endowmentassets for expenditu res
Net change
Endowment net assets,beginning of year
Endowment net assets,end of year
$ $ $ $31618730
62366
37822336
533
(533)
104
(104)
637
(637)
2 521 29 095 31,616
$ $ 2,521 $ 29,095 $ gt 616
21
COMMUNITY SERVICE SOCIETY OF NEW YORK AND AFFILIATES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(in thousands)
June 30, 2015 and 2014
B, Permanentlv restricted net assets (continued)
Changes in endowment net assets for the year ended June 30, 2014 are as follows:
UnrestrictedTemporarily Permanentlyrestricted restricted Total
lnvestment return:lnterest and dividendincome
Realized gainUnrealized loss
429 $5,500
(2,629)
$ 841,071(512)
$ $ 5136,571(3,141)
Total investment return 3,300 3,943
Appropriation of endowmentassets for expenditures (3,300) (1,151) (4,451)
Net change (508) (508)
Endowment net assets,beginning of year 3,029 29,095 32,124
Endowment net assets,end of year $ 2,521 $ 29,095 $ 31,616
9. Line of credit
During the year ended June 30, 2015, The Board of Trustees authorized a security-based loan with afinancial institution, which would provide a revolving line of credit of up to $26,000 with interest payablemonthly, at a rate of LIBOR plus 0.70%. The loan is limited for use with $21,000 available for the purchaseand renovation of 633 Third Avenue, New York, NY and $5,000 available for operations. The loan issecured by certain investments and expires on October 15, 2015 (the loan has been renewed with a newexpiration date of October 10,2016). As of June 30,2015, $21,700 of this loan was utilized, $18,700 forthepurchase and renovation of the new office space and $3,000 for operations.
lnterest expense incurred under the line of credit amounted to $110 for the year ended June 30, 2015.
643
$
22
COMMUNITY SERVICE SOCIETY OF NEW YORK AND AFFILIATES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(in thousands)
June 30, 2015 and2014
10. Commitments and contingencies
Community Service Society leases equipment under operating leases which expire at various dates throughOctober2016. Rentalexpense forthese leases was $128 and $129 in 2015 and2014, respectively.
Minimum annual rental commitments for the remaining term of the Society's noncancelable operating leasesrelating to property and equipment is as follows:
Year ending June 30:2016 $35
11. Employee benefit plans
Pension plan and other post-retirement benefits
The Society adopted the provisions of Financial Accounting Standards Board ASC 715-30 "Employer'sAccounting for Defined Benefit Pension and Other Post Retirement Plans."
The Society has a noncontributory defined benefit pension plan (DB plan) covering substantially allemployees. The Society also maintains life insurance benefits and contributory group medical benefits forfull-time employees (i.e., those who worked 30 hours or more per week) employed prior to July 1, 1978 whoretired at or after age 55 and were not covered by the terms of the collective bargaining agreementproviding health benefits through the 1199 National Benefit Fund. The Society is required to accrue theestimated cost of these retiree benefit payments during the employees' active service period. The Societypays the cost of post-retirement benefits as incurred.
23
COMMUNITY SERVICE SOCIETY OF NEW YORK AND AFFILIATES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(in thousands)
June 30, 2015 and2014
11. Emplovee benefit plans (continued)
The future expected benefits to be paid for the post-retirement plans are as follows:
Year beginning July 1
201520162017201820192020-2024
Weighted-average assumptions as of June 30Discount rateExpected return on plan assetsRate of compensation increase
$ 1,4531,5951,6991,ggg2,003
11,232
The accumulated benefit obligation for the defined benefit pension plan was $35,865 and $30,410 atJune 30,2015 and 2014, respectively.
The following table provides information about the weighted average assumptions of the plans:
Pension benefits Other benefits2015 2014 2015 2014
4.25% 4.25o/o4.25o/o N/A4.50 4.50
4 .25o/o
N/AN/A
4.75%N/A4.50
Mortality table: Combined RP2000 Annuitant and Non-Annuitant table updated for 2014 used for pensionbenefits. 1994 Group Annuity Mortality Table for 2014 used for other benefits.
For 2015 and2014, an assumed long-term rate of return of 8.0% and 8.0% was used for the pension plan.ln developing this rate, the Society evaluated input from its actuaries on asset class return expectations andlong-term inflation.
For measurement purposes, a 6.7% health care cost trend rate was assumed for 2015 and 2014. The rateis expected to decrease lo 6.4% after 2024-2034.
25
COMMUNITY SERVICE SOCIETY OF NEW YORK AND AFFILIATES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(in thousands)
June 30, 2015 and 2014
11. Employee benefit plans (continued)
The components of net pension cost and net post-retirement benefit cost for the years ended June 30, 2015and 2014 are as follows:
2015Pensionbenefits
Otherbenefits Total
Service costslnterest costExpected return on assetsNet amortization and deferralAmortization of prior service cost
Net cost
Service costslnterest costExpected return on assetsNet amortization and deferralAmortization of prior service cost
$ 760 $ 13 $
$ 1,259 $1,575
(2,478)401
3
1,2591,615
(2,478)406(29\
$40
5(32\
773
2014Pensíonbenefits
Otherbenefits Total
$ 1,090 $1,628
(2,171)572
4
$ 1
1
(2
090682171)595(28)
54
23(32)
Net cost $ 1,123 $ 45 $ 1,168
403(b) Plan
ln addition, the Society has established a 403(b) plan for all employees; however, only non-unionemployees are eligible to participate for purposes of matching contríbutions. The Society matches employeecontributions to the plan at a rate of 50% up to the first 6% of each employee's salary. Salary deferrals inexcess of $10,000 are not matched. The Society's contributions to the plan were $129 and $114,respectively during the year ended June 30, 2015 and 2014.
26
COMMUNITY SERVICE SOCIETY OF NEW YORK AND AFFILIATES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(in thousands)
June 30, 2Q15 and2014
12. Government grants and contracts
The Society operates under various contracts with government agencies which generally cover a one-yearperiod, subject to annual renewals. The terms of these contracts allow the grantors the right to audit thecosts incurred thereunder and adjust contract funding based upon the amount of program income received.Any costs disallowed by the grantor would be absorbed by the Society and any adjustments by grantorswould be recorded when amounts are known, however, it is the opinion of management that disallowances,if any, would be immaterial and adjustments, if any, would not have a material adverse etfect on thefinancial position of the Society.
13. Siqnificant source of support
The Society received approximately 15% and 21% of its total support and revenue for the years endedJune 30, 2015 and 2014, respectively, from New York State agencies. Contracts with the funding agencieswere renewed at comparable amounts for the upcoming fiscal year.
14. Collective bargaininq aqreement
Certain employees are covered by a collective bargaining agreement. The agreement with 1199 SEIUUnited Healthcare Workers East is etfective through December 31,2019,
15. Prior period adjustment
The Society recorded a $225 grant in the year ended June 30, 2015 instead of the year ended June 30,2014. This resulted in an understatement of 2014 contribution revenue as well as temporarily restricted netassets. The financial statements have been restated for this adjustment.
16. Subsequent events
Subsequent events have been evaluated through December 2, 2015, which is the date the consolidatedfinancial statements were available to be issued. All subsequent events requiring recognition or disclosureas of June 30, 2015, have been incorporated into these consolidated financial statements.
27