2023-05-15T17:23:45-05:00 2022-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2021-07-01 113632924 ROW NEW YORK INC ROWN 7184333075 110 W 40TH STREET 602 NEW YORK NY 10018 RACHEL CYTRON MILLER EXECUTIVE DIRECTOR 7184333075 2022-10-31 1 RACHEL CYTRON MILLER XXX-XX-XXXX EVA MRUK P00543254 2122862600 2023-05-15 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z X RACHEL CYTRON MILLER 110 W 40TH STREET 602 NEW YORK NY 10018 5528146 0 X WWW.ROWNEWYORK.ORG X 2001 NY THROUGH THE DISCIPLINE OF ROWING AND RIGOROUS ACADEMIC SUPPORT, ROW NEW YORK TRANSFORMS THE LIVES OF NEW YORKERS, REGARDLESS OF BACKGROUND OR ABILITY 16 16 64 50 5710 1000 7345433 4989311 92417 195850 39620 12941 57518 -13194 7534988 5184908 0 14750 0 0 2197216 2398689 0 0 524004 1049406 1295231 3246622 3708670 4288366 1476238 15437205 16317592 1005971 278203 14431234 16039389 X THROUGH THE DISCIPLINE OF ROWING AND RIGOROUS ACADEMIC SUPPORT, ROW NEW YORK TRANSFORMS THE LIVES OF NEW YORKERS, REGARDLESS OF BACKGROUND OR ABILITY. 0 0 2550293 14750 193350 ROW NEW YORK COMBINES THE DISCIPLINE OF COMPETITIVE ROWING WITH RIGOROUS ACADEMIC AND SOCIAL-EMOTIONAL SUPPORT TO TRANSFORM THE LIVES OF YOUTH FROM SOME OF NEW YORK CITY'S MOST UNDER-RESOURCED COMMUNITIES. IN FISCAL YEAR 2022, ROW NEW YORK PROVIDED STUDENT ATHLETES WITH COMPREHENSIVE YEAR-ROUND YOUTH DEVELOPMENT PROGRAMMING ON MEADOW LAKE IN QUEENS AND ON THE HARLEM RIVER IN UPPER MANHATTAN. THE VALUES OF CONFIDENCE, TEAMWORK, TENACITY, AND FOCUS THAT TEENAGERS DEVELOP WITH ROW NEW YORK PERSIST ONCE THEY LEAVE THE ORGANIZATION, AS SELF-POSSESSED LEADERS WHO KNOW THEIR OWN POWER AND POTENTIAL IN THE BOAT, IN THE CLASSROOM, AND IN LIFE. YEAR AFTER YEAR, 100 PERCENT OF THE ORGANIZATION'S STUDENT-ATHLETES GRADUATE FROM HIGH SCHOOL ON TIME AND PUT IN 750-1000 HOURS OF PHYSICAL ACTIVITY DOUBLE THE CDC RECOMMENDATION. FURTHER 95 PERCENT OF ROW NEW YORK'S STUDENT-ATHLETES HAVE MATRICULATED TO COLLEGE AFTER THEY HAVE GRADUATED FROM THE PROGRAM AND OVER 80 PERCENT OF YOUTH HAVE GRADUATED COLLEGE. ROW NEW YORK'S YOUTH PROGRAM CONSISTS OF THE FOLLOWING CORE COMPONENTS:- ROWING & ATHLETIC CONDITIONING TO PREPARE OUR STUDENT-ATHLETES FOR COMPETITION, IMPROVE THEIR HEALTH AND FITNESS, AND REINFORCE 21ST-CENTURY SKILLS LIKE PERSISTENCE AND TEAMWORK. HIGH SCHOOLERS TRAIN FIVE DAYS PER WEEK AND TRAVEL TO REGIONAL REGATTAS/RACES IN THE FALL AND SPRING. - ACADEMIC SERVICES, INCLUDING ONE-ON-ONE TUTORING, GUIDANCE THROUGH THE HIGH SCHOOL AND COLLEGE APPLICATION PROCESSES, GROUP WORKSHOPS, COLLEGE VISITS, AND OTHER ACTIVITIES TO ENSURE SUCCESS IN HIGH SCHOOL AND COLLEGE. - COLLEGE SUCCESS SERVICES, INCLUDING SUPPORT FROM PEER MENTORS IN TRANSITIONING TO COLLEGE AND ONGOING SUPPORT TO NAVIGATE ACADEMIC AND SOCIAL ISSUES AND STRESSORS. ASSISTANCE IS PROVIDED ON TOPICS SUCH AS CHOOSING CLASSES AND MAJORS, AND NAVIGATING FINANCIAL AID AND COLLEGE FINANCES - CAREER-READINESS ACTIVITIES, INCLUDING RESUME-WRITING WORKSHOPS, MOCK INTERVIEWS, CAREER-FOCUSED FIELD TRIPS, CAREER PANELS, JOB AND INTERNSHIP INFORMATION SESSIONS, AND SUMMER EMPLOYMENT OPPORTUNITIES.- STUDENT SUPPORT AND SUCCESS SKILLS: ROW NEW YORK'S SOCIAL AND EMOTIONAL LEARNING CURRICULUM IS DESIGNED TO HELP YOUTH IMPROVE ACADEMIC SUCCESS SKILLS SUCH AS TIME MANAGEMENT, IMPROVE COMMUNICATION SKILLS, AND GAIN AWARENESS OF HEALTH AND WELLNESS AND SOCIAL JUSTICE ISSUES. IN ADDITION, ROW NEW YORK'S SOCIAL WORKER PROVIDES ONE-ON-ONE COUNSELING, GROUP WORKSHOPS, AND REFERRALS TO OTHER SERVICE PROVIDERS. IN FISCAL YEAR 2022, 90 PERCENT OF ROW NEW YORK'S STUDENT-ATHLETES DISPLAYED MEASURABLE IMPROVEMENTS IN TENACITY, CONFIDENCE, AND POSITIVE ENGAGEMENT WITH PEERS AND ADULTS ALIKE. 184349 0 2500 ROW NEW YORK SERVES APPROXIMATELY 200 INDIVIDUALS WITH COGNITIVE AND PHYSICAL DISABILITIES ANNUALLY THROUGH THE ORGANIZATION'S ADAPTIVE ROWING PROGRAMS WHICH INCLUDE RECREATIONAL ADAPTIVE, SCHOOL DAY ADAPTIVE, COMMUNITY PARTNERSHIPS AND VETERANS PROGRAMMING. IN ADDITION, ROW NEW YORK SERVES OVER 600 STUDENTS IN THE COMMUNITY THROUGH EXPOSURE TO INDOOR ROWING, AND PROVIDES BOATHOUSE USE TO THE HARLEM RIVER COMMUNITY. 2734642 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 22 0 64 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 NY X X ANGELA ORTIZ 7184333075 110 W 40TH STREET 602 NEW YORK NY 10018 X RACHEL CYTRON MILLER EXECUTIVE DIRECTOR 40.00 X 182790 0 12595 JANICE HOLZMAN VP, DEVELOPMENT & COMMUNICATIONS 40.00 X 137377 0 21447 ANGELA ORTIZ VP, ADMINISTRATION 40.00 X 81959 0 29079 MIOSOTIS PANTOJA VP, STUDENT SUPPORT & SUCCESS 40.00 X 108000 0 25 RAYMOND HILL CHAIRMAN 4.00 X X 0 0 0 DAN FISHER SECRETARY 1.00 X X 0 0 0 MORGAN CROOKS TREASURER 2.00 X X 0 0 0 HONORABLE SHAHABUDDEN A ALLY DIRECTOR 0.50 X 0 0 0 BETTY CAO-NG DIRECTOR 0.50 X 0 0 0 JACK CARLSON DIRECTOR 0.50 X 0 0 0 FRANCINE CHEW DIRECTOR 2.00 X 0 0 0 SIMONE D'ABREU DIRECTOR 0.50 X 0 0 0 JONATHAN DENHAM DIRECTOR 0.50 X 0 0 0 JONATHAN DURHAM DIRECTOR (THRU SEP 2021) 0.50 X 0 0 0 IAN JOHN DIRECTOR 4.00 X 0 0 0 LISA KERBER DIRECTOR 0.50 X 0 0 0 AMANDA KRAUS DIRECTOR 0.50 X 0 0 0 ANDREW MERRILL DIRECTOR 1.00 X 0 0 0 SHYAMLI MILAM DIRECTOR (THRU APRIL 2022) 0.50 X 0 0 0 RHODEN MONROSE DIRECTOR 0.50 X 0 0 0 CAMPBELL MYERS DIRECTOR 0.50 X 0 0 0 MATTHEW O'GRADY DIRECTOR 0.50 X 0 0 0 510126 0 63146 3 0 1 0 STAGEBERG ARCHITECTS 25 CHAPEL ST 600 BROOKLYN NY 11201 ARCHITECTURE SERVICE 731691 ENVOIE PROJECTS LLC 200 PARK AVENUE SUITE 1700 NEW YORK NY 10166 BOATHOUSE PROJECT MANAGEMENT 225761 SKANSKA USA BUILDING INC 350 FIFTH AVENUE 32ND FLOOR NEW YORK NY 10118 BOATHOUSE CONSTRUCTION 101336 3 489051 835890 3664370 156997 4989311 ROWING PROGRAM FEES 713940 193350 193350 COMMUNITY BOAT STORAGE 531130 2500 2500 195850 14873 14873 5710 0 5710 5710 5710 157181 7220 156997 9336 184 -2116 -1932 -1932 156154 489051 176905 -20751 -20751 1109 0 1109 1109 OTHER INCOME 900099 738 738 738 5184908 195850 5710 -5963 14750 14750 421549 198128 181266 42155 1596512 1217588 71065 307859 153614 114211 10716 28687 227014 159930 27497 39587 66677 66677 48000 48000 289978 215136 11675 63167 47300 33220 4509 9571 71508 50577 8514 12417 21976 13119 4587 4270 75221 62667 5877 6677 28652 23225 1463 3964 16676 13518 851 2307 106 106 160103 160103 139739 135460 4279 ATHLETIC & EDUCATIONAL 236304 236304 REPAIRS & MAINTENANCE 56310 50025 2942 3343 STUDENT TRANSPORTATION 36681 36681 3708670 2734642 450024 524004 1553738 489114 7223082 9237927 1821186 1009361 0 2000 121704 143763 6608836 1176810 4714134 5432026 3361 3401 15437205 16317592 300441 142980 14648 35223 690882 100000 1005971 278203 X 3125604 3411344 11305630 12628045 14431234 16039389 15437205 16317592 1476238 131917 0 X X 0 1 X 1 0 X 4810309 10154346 4847436 7345433 4989311 32146835 4810309 10154346 4847436 7345433 4989311 32146835 13286184 18860651 46207 3116 30081 13342 14873 107619 1000 1000 2985 17659 13666 50500 738 85548 32341002 1460290 0.58320 0.54450 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2017 AMOUNT: $ 2,985. 2021 AMOUNT: $ 738. INSURANCE SETTLEMENT PAYMENT - 2018 AMOUNT: $ 12,000. REBATES AND OTHER INCOME - 2018 AMOUNT: $ 5,659. 2019 AMOUNT: $ 13,666. 2020 AMOUNT: $ 50,500. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 415205 250851 164354 894993 694363 200630 5298638 231596 5067042 5432026 CONDITIONAL ASSET RETIREMENT OBLIGATION 100000 100000 X 5386113 196869 4336 201205 5184908 0 5184908 3777958 64952 4336 69288 3708670 0 3708670 PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE EFFECT OF TAX POSITIONS WHEN THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY APPLICABLE TAXING JURISDICTIONS FOR ANY PERIODS PRIOR TO THE ORGANIZATION'S 2019 TAX YEAR. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF ASSET INCLUDED IN EXPENSES ON FINANCIAL STATEMENTS 4,336. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF ASSET INCLUDED IN EXPENSES ON FINANCIAL STATEMENTS 4,336. FALL BENEFIT 553093 421621 131472 31855 82600 17100 16395 BOW BALL 75293 50611 24682 3100 17574 4130 1658 2 16819 16819 2493 645205 489051 156154 34955 100174 21230 20546 176905 -20751 1 STUDENT STIPENDS 59 14750 PART I, LINE 2: THE ORGANIZATION PROVIDED SMALL STIPENDS TO PARTICIPANTS IN THEIR ALUMNI / COLLEGE SUCCESS PROGRAM, AS THEY MET CERTAIN MILESTONES IN THE PROGRAM. THE STUDENTS WERE REQUIRED TO SUBMIT THEIR GRADES EACH SEMESTER, REGISTER FOR CLASSES, AND MEET WITH AND RESPOND TO THEIR PEER MENTORS. X X X X 0 0 0 0 0 0 0 0 0 RACHEL CYTRON MILLER EXECUTIVE DIRECTOR 182790 0 0 0 0 0 0 0 12595 0 195385 0 0 0 JANICE HOLZMAN VP, DEVELOPMENT & COMMUNICATIONS 137377 0 0 0 0 0 0 0 21447 0 158824 0 0 0 X 3 156997 AVG. SELLING PRICE 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN COLUMN (B). FORM 990, PART I, QUESTION 5, AND PART V, QUESTION 2A: THE ORGANIZATION CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 ARE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE ORGANIZATION IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART VII, SECTION A AND PART IX, LINES 5-10. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL AS AUTHORIZED BY THE BOARD. THE PUBLIC DISCLOSURE COPY OF THE RETURN IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ROW NEW YORK HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS ANNUALLY MONITORED. A CONFLICT OF INTEREST ARISES WHEN THE INTERESTS OF RNY AND THE INTEREST OF ONE OF ITS DIRECTORS, OFFICERS, OR KEY EMPLOYEES ARE IN DIRECT OR INDIRECT COMPETITION AND/OR IN VIOLATION OF APPLICABLE LEGAL REQUIREMENTS. THE DIRECTOR, OFFICERS OR KEY EMPLOYEE INFORMS THE BOARD MEMBER LIAISON, WHO WILL IN-TURN DISCLOSE SUCH CONFLICT TO THE BOARD FINANCE AND AUDIT COMMITTEE OR TO THE BOARD INCLUDING DISCLOSURE OF ANY MATERIAL FACTS. THE BOARD FINANCE AND AUDIT COMMITTEE EVALUATES THE CONFLICT OF INTEREST AND TAKE NECESSARY ACTIONS TO SOLVE THE MATTER WHILE PREVENTING OR MINIMIZING ANY RISKS TO RNY. THE INDIVIDUAL REMOVES HIM OR HERSELF FROM THE SITUATION BY DISCONTINUING PARTICIPATION IN THE ACTIONS GENERATING THE CONFLICT OF INTEREST. THE INDIVIDUAL WITH THE ACTUAL OR SUSPECTED CONFLICT OF INTEREST MAY NOT BE PRESENT AT OR PARTICIPATE IN THE BOARD OR COMMITTEE DELIBERATION OR VOTE ON THE MATTER GIVING RISE TO SUCH CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION AND THE VP OF ADMINISTRATION'S COMPENSATION ARE DETERMINED AND APPROVED BY THE BOARD'S EXECUTIVE COMMITTEE. THE COMMITTEE REVIEWS 990S AND COMPENSATION SURVEYS TO COMPARE THE SALARY OF SENIOR EXECUTIVES RUNNING SIMILARLY SIZED ORGANIZATIONS IN AND AROUND NEW YORK CITY. APPROVAL OF THE SALARY IS DOCUMENTED IN A MEMORANDUM. THE PROCESS WAS LAST CONDUCTED IN FISCAL YEAR 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART VII, SECTION A: REPORTABLE COMPENSATION FOR THE EXECUTIVE DIRECTOR, THE VP, DEVELOPMENT & COMMUNICATIONS, THE VP, STUDENT SUPPORT & SUCCESS, AND THE VP, ADMINISTRATION INCLUDE 2021 BASE COMPENSATION INCREASES SUBSEQUENT TO 2020 BASE COMPENSATION DECREASES DUE TO THE COVID-19 PANDEMIC. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.