2023-11-15T08:51:39-06:00 2022-12-31 221914888 NISIVOCCIA LLP 200 VALLEY RD SUITE 300 MT ARLINGTON NJ 07856 990 2022-01-01 223676931 BIG BROTHERS BIG SISTERS OF ESSEX HUDSON AND UNION COUNTIES NEW JERSEY INC BIGB 9736422447 550 BROAD STREET SUITE 604 NEWARK NJ 07102 CARLOS LEJNIEKS CEO 9736422447 2023-11-15 1 CARLOS LEJNIEKS 999009999 0 CHRIS PERROTTA CPA P01450368 9733281825 2023-11-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CARLOS LEJNIEKS 550 BROAD STREET SUITE 604 NEWARK NJ 07102 4640745 0 X BIGSANDKIDS.ORG X 2000 NJ TO HELP "AT RISK" CHILDREN REACH THEIR POTENTIAL THROUGH PROFESSIONALLY SUPPORTED, ONE-TO-ONE MENTORING RELATIONSHIPS WITH MEASURABLE OUTCOMES AND PROVEN RESULTS. 10 9 27 699 0 0 3011591 4612788 0 0 0 -9910 0 0 3011591 4602878 0 0 0 0 1642305 2292981 0 0 384528 478292 881417 2120597 3174398 890994 1428480 1613443 4007718 420779 1386574 1192664 2621144 TO HELP CHILDREN REACH THEIR POTENTIAL THROUGH PROFESSIONALLY SUPPORTED, ONE-TO-ONE MENTORING RELATIONSHIPS WITH MEASURABLE OUTCOMES. 0 0 2635293 TO SUPPORT AND ENABLE SIGNIFICANT GROWTH THROUGH ONE-TO-ONE YOUTH MENTORING IN ESSEX, HUDSON AND UNION COUNTIES IN NEW JERSEY. 2635293 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 27 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NJ X THE ORGANIZATION 9736422447 550 BROAD STREET SUITE 604 NEWARK NJ 07102 LESLIE QUICK III CHAIR 2.00 X X 0 0 0 ANGELO GENOVA TRUSTEE 1.00 X 0 0 0 BRETT HARWOOD TRUSTEE 1.00 X 0 0 0 WENDY LACEY TRUSTEE 1.00 X 0 0 0 RON LITCHKOWSKI TREASURER 2.00 X X 0 0 0 JOSEPH SCOTT TRUSTEE 1.00 X 0 0 0 JOEL RUFFIN TRUSTEE 1.00 X 0 0 0 ANNE FASS TRUSTEE 1.00 X 0 0 0 RON DECICCO TRUSTEE 1.00 X 0 0 0 CARLOS LEJNIEKS CEO 40.00 X 308577 0 16005 NATALIA SARDO CHIEF OF STAFF 40.00 X 231688 0 13888 540265 0 29893 2 0 1 0 0 200466 383937 4028385 28695 4612788 9910 -9910 -9910 -9910 27957 200466 27957 0 4602878 0 0 -9910 324584 269404 16230 38950 1595877 1324577 79794 191506 33883 28123 1694 4066 141327 117301 7066 16960 197310 163767 9866 23677 106869 88702 5343 12824 54164 40623 13541 177840 147607 8892 21341 146839 121876 7342 17621 154567 128291 7728 18548 26907 22333 1345 3229 45164 37486 2258 5420 PROGRAM AND RECRUITMENT 108060 89690 5403 12967 DONATED EQUIPMENT AND S 28695 28695 BAD DEBT EXPENSE 22813 18934 1141 2738 MISCELLANEOUS 9499 7884 475 1140 3174398 2635293 154577 384528 808921 1642553 50 50 727362 1055707 49438 21852 259152 79379 20172 179773 7500 1107783 1613443 4007718 166342 242766 254437 1143808 420779 1386574 X 981981 2438894 210683 182250 1192664 2621144 1613443 4007718 1428480 0 X X 0 1 X 1 0 X 2331555 1679515 1996106 3011591 4600944 13619711 2331555 1679515 1996106 3011591 4600944 13619711 3694606 9925105 200 200 13619911 0.72870 0.92640 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12060 1206 10854 67367 27618 39749 179725 50555 129170 179773 SECURITY DEPOSITS 7500 OPERATING LEASE - RIGHT OF USE 1100283 1107783 OPERATING LEASE LIABILITY 1143808 1143808 X 4853335 222500 27957 250457 4602878 0 4602878 3424855 222500 27957 250457 3174398 0 3174398 PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. THE ORGANIZATION IS ALSO EXEMPT UNDER TITLE 15 OF THE STATE OF NEW JERSEY, CORPORATIONS AND ORGANIZATIONS NOT-FOR-PROFIT ACT. ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAX HAS BEEN PRESENTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION FOLLOWS THE PROVISIONS OF FASB ASC INCOME TAXES. THE STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION AS THEY RELATE TO THOSE TAX POSITIONS. THE ORGANIZATION DOES NOT EXPECT A SIGNIFICANT INCREASE OR DECREASE TO THE TOTAL AMOUNTS OF UNRECOGNIZED TAX POSITIONS DURING THE YEAR ENDED DECEMBER 31, 2022. HOWEVER, THE ORGANIZATION IS SUBJECT TO AUDIT BY TAX AUTHORITIES, INCLUDING A REVIEW OF ITS NONPROFIT STATUS WHICH MANAGEMENT BELIEVES WOULD BE UPHELD UPON EXAMINATION. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS TAX RETURNS. NONETHELESS, THE AMOUNTS ULTIMATELY PAID, IF ANY, UPON RESOLUTION OF THE ISSUES RAISED BY THE TAXING AUTHORITIES MAY DIFFER MATERIALLY FROM THE AMOUNTS ACCRUED FOR EACH YEAR. AS REQUIRED BY LAW, THE ORGANIZATION FILES INFORMATIONAL RETURNS WITH BOTH THE FEDERAL AND NEW JERSEY STATE GOVERNMENTS ON AN ANNUAL BASIS - FORM 990 WITH THE INTERNAL REVENUE SERVICE, AND FORM CRI-300R WITH THE STATE. THESE RETURNS ARE SUBJECT TO EXAMINATION BY THESE AUTHORITIES WITHIN CERTAIN STATUTORILY DEFINED PERIODS FOR FEDERAL AND FOR NEW JERSEY. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 27,957. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 27,957. BOWL FOR KIDS' SAKE 228423 200466 27957 11844 27957 228423 200466 27957 11844 27957 39801 -11844 X X 0 0 0 0 0 0 0 0 0 CARLOS LEJNIEKS CEO 205714 0 102863 0 0 0 9150 0 6855 0 324582 0 0 0 NATALIA SARDO CHIEF OF STAFF 147769 0 83919 0 0 0 7033 0 6855 0 245576 0 0 0 X MISCELLANEOUS EQUIPMENT AND SUPPLIES 13 28695 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B BIG BROTHERS BIG SISTERS OF ESSEX HUDSON AND UNION COUNTIES NEW JERSEY INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE 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 PROVIDED TO THE MEMBERS OF THE ORGANIZATIONS GOVERNING BODY FOR ANY COMMENTS PRIOR TO ITS SUBMISSION. THE GOVERNING BODY IS PROVIDED WITH A REASONABLE AMOUNT OF TIME TO REVIEW THE FORM 990. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED THROUGH MANAGEMENT TO THE OUTSIDE ACCOUNTING FIRM. ANY APPLICABLE ISSUES ARE ADDRESSED PRIOR TO THE RETURN BEING FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C BIG BROTHERS BIG SISTERS OF ESSEX HUDSON AND UNION COUNTIES NEW JERSEY INC. CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IT REGULARLY MONITORS AND ENFORCES. THE BOARD MANDATES THAT ALL MEMBERS OF MANAGEMENT AND THE GOVERNING BODY REVIEW THE CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS, GOVERNING BODY AND MANAGEMENT WILL INVESTIGATE THE ISSUE. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST MANAGEMENT AND THE GOVERNING BODY WILL BE NOTIFIED IMMEDIATELY. THE MEMBER WILL NOT BE ALLOWED TO VOTE OR BE A PART OF ANY DECISIONS ABOUT ANY SUCH TRANSACTIONS THAT HAVE TO DO WITH THE CONFLICT UNTIL SUCH TIME THAT THERE IS NO LONGER A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE ORGANIZATIONS OFFICERS OR KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES, AN INDEPENDENT BODY. FORM 990, PART VI, SECTION C, LINE 19 BIG BROTHERS BIG SISTERS OF ESSEX HUDSON AND UNION COUNTIES NEW JERSEY INC. MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE UPON WRITTEN REQUEST AT THE ORGANIZATIONS OFFICE AT 500 BROAD STREET, 2ND FL NEWARK, NJ 07102. IN ADDITION FORM 1023 AS WELL AS THE FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST AT THE ORGANIZATIONS OFFICE AT 550 BROAD STREET, SUITE 604, NEWARK, NJ 07102. FORM 990, PART XII, LINE 2C NO CHANGE FROM THE PRIOR YEAR.