2022-05-16T22:49:54-05:00 2021-06-30 271728945 PKF O'CONNOR DAVIES LLP 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2020-07-01 132572034 STANLEY M ISAACS NEIGHBORHOOD CENTER INC STAN 2123607620 415 EAST 93RD STREET NEW YORK NY 10128 RODERICK JONES PRESIDENT/EXECUTIVE DIRECTOR 2123607620 2022-05-16 1 RODERICK JONES 999009999 GARRETT M HIGGINS P00543209 2122862600 2022-05-16 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z RODERICK JONES 415 EAST 93RD STREET NEW YORK NY 10128 10770527 0 X WWW.ISAACSCENTER.ORG X 1964 NY A MULTI-SERVICE ORGANIZATION FOCUSING PRIMARILY ON THE NEEDS OF CHILDREN AND LOW-INCOME FAMILIES, OUT-OF-SCHOOL AND OUT-OF-WORK YOUTH, AND AGING NEW YORKERS INCLUDING THE ISOLATED AND HOMEBOUND ELDERLY. 21 21 153 1021 0 0 8254932 8578689 916374 1056446 384935 219207 0 220 9556241 9854562 15974 297173 0 0 4480354 4877390 79371 86429 555765 4485875 4552644 9061574 9813636 494667 40926 5739382 5472083 1603342 1039844 4136040 4432239 X SEE SCHEDULE O 0 0 3351730 0 995643 MEALS ON WHEELS - ISAACS CENTER IS COMMITTED TO REDUCING HUNGER AND HOSPITALIZATIONS FOR OLDER ADULTS THROUGH THE FOLLOWING THREE STRATEGIES: MEAL PREPARATION AND DELIVERY NUTRITION PROGRAM INCLUDING MEALS ON WHEELS: SURVEYS CONFIRMED THAT ACCESS TO FOOD IS A LEADING CONCERN AMONG SENIOR CENTER MEMBERS. MORE THAN 70% OF SENIORS ARE WORRIED ABOUT HAVING ENOUGH MONEY TO BUY NUTRITIOUS FOOD, AND 62% OF SENIORS ARE CONCERNED ABOUT MAKING FINANCIAL DECISIONS RELATED TO PAYING FOR FOOD, RENT, AND MEDICAL CARE. THE MEALS OFFERED IN THE SENIOR CENTER HELP ALLEVIATE SOME OR ALL OF THESE CONCERNS FOR PARTICIPATING SENIORS, WHILE PROVIDING AN OPPORTUNITY FOR SOCIALIZATION WITH THEIR PEERS.WE MET OUR GOAL IN THE FOLLOWING WAYS:-2063 SENIORS RECEIVED MEALS ON A WEEKLY BASIS-WE INCREASE THE NUMBER OF SENIORS SERVED FROM 1904 TO 2063 2880471 297173 60803 YOUTH AND FAMILY SERVICES - THE EDUCATION WORKFORCE DEVELOPMENT PROGRAM (EDW) ENGAGES OUT-OF-SCHOOL AND OUT-OF-WORK (OSOW), HOMELESS OR AT RISK OF HOMELESSNESS, HAVE A HISTORY OF GANG INVOLVEMENT, ARE SINGLE PARENTS, OR FACE OTHER BARRIERS TO PARTICIPATING IN OTHER WORKFORCE DEVELOPMENT TRAINING PROGRAMS. EWD PROGRAMS PROVIDE SECTOR-SPECIFIC JOB TRAINING, INTERNSHIPS, EMPLOYMENT PLACEMENT, AND RETENTION SUPPORT. TO MEET THE UNIQUE NEEDS OF OSOW YOUTH, STAFF PROVIDE INTENSIVE CASE MANAGEMENT, HIGH SCHOOL EQUIVALENCY CLASSES, AND FINANCIAL LITERACY TRAINING WITH THE GOAL OF MULTIPLE POSITIVE OUTCOMES: SKILL-BUILDING, INCREASED CONFIDENCE, HIGH SCHOOL EQUIVALENCY (HSE ATTAINMENT, COLLEGE ENROLLMENT, EMPLOYMENT, AND, ULTIMATELY, RETENTION IN FULL-TIME SALARIED POSITIONS IN THREE AREAS CULINARY ARTS, HEALTH SERVICES, AND TECHNOLOGY.ISAACS CENTER'S PROGRAM OFFERINGS AND SUPPORT SERVICES YIELDED IMPORTANT RESULTS FOR EWD PARTICIPANTS: -534 STUDENTS WERE SERVED 299 NEW PARTICIPANTS AND 235 ALUMNI-22 COMPLETED THEIR HIGH SCHOOL EQUIVALENCY-93 COMPLETED SECTOR-BASED TRAINING-167 WERE PLACED INTO EMPLOYMENT 1164914 0 0 AGING SERVICES - ISAACS CENTER'S AGING SERVICES HELP NEW YORKERS LIVE WITH DIGNITY AND AGE IN PLACE, REMAINING SAFE, COMFORTABLE, AND CONNECTED TO THEIR COMMUNITY. THROUGH EDUCATION AND RECREATION ACTIVITIES, CASE MANAGEMENT, AND HEALTH AND WELLNESS-FOCUSED PROGRAMS AND SERVICES, THESE PROGRAMS SUPPORT OLDER ADULTS' HOUSING STABILITY, FINANCIAL SECURITY, AND PHYSICAL AND MENTAL HEALTH. SERVICES OFFERED AT OUR SENIOR CENTERS AND NATURALLY OCCURRING RETIREMENT COMMUNITIES INCLUDE: CASE MANAGEMENT, CASE ASSISTANCE, HEALTHCARE MANAGEMENT (NURSING AND HEALTH COACHING), HEALTH PROMOTION GROUPS, EDUCATION/RECREATION PROGRAMS, CONGREGATE AND GRAB-AND-GO MEALS, TECHNOLOGY ASSISTANCE, FOOD PANTRY, TRIPS/OUTINGS, EXERCISE GROUPS, AND NUTRITION EDUCATION.WE MET OUR GOALS IN THE FOLLOWING WAYS:-1176 SENIOR CHOSE MEMBERSHIP CHOSE TO PARTICIPATE IN MEMBERSHIP AT THE SENIOR CENTER-455 WERE SERVE BY WITHIN OUT NATURALLY OCCURRING RETIREMENT COMMUNITIES-300 WERE SERVED BY PANTRY SERVICES 7397115 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 153 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 1 0 1 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 NY X X X MAY WONG 2128736600 593 COLUMBUS AVENUE NEW YORK NY 10024 RICHARD B NESSON CHAIRMAN 1.00 X X 0 0 0 MARINA NICETA DE PALAZZI VICE CHAIR 1.00 X X 0 0 0 PAUL R KLEPETKO VICE CHAIR 1.00 X X 0 0 0 PETER W TIMMINS SECRETARY 1.00 X X 0 0 0 TODD CLEGG TREASURER 1.00 X X 0 0 0 DANIEL J BURSKY DIRECTOR 1.00 X 0 0 0 JANA DELANCEY DIRECTOR 1.00 X 0 0 0 ASHLEY HIGGINS DIECK DIRECTOR 1.00 X 0 0 0 PATRICIA A FALKENBERG DIRECTOR 1.00 X 0 0 0 JOHN GERNON DIRECTOR 1.00 X 0 0 0 MARION S HEDGES DIRECTOR 1.00 X 0 0 0 URSULA LOWERRE DIRECTOR 1.00 X 0 0 0 BARBARA N LUCAS DIRECTOR 1.00 X 0 0 0 CHRISTOPHER P MAHAN DIRECTOR 1.00 X 0 0 0 SUZANNE MANNING DIRECTOR 1.00 X 0 0 0 ANDREA P MARTIN DIRECTOR 1.00 X 0 0 0 GAIL BERRY O'NEILL DIRECTOR 1.00 X 0 0 0 SONIA C PARK DIRECTOR 1.00 X 0 0 0 GRETCHEN H STONE DIRECTOR 1.00 X 0 0 0 LEE WAREHAM DIRECTOR 1.00 X 0 0 0 AMY ZENG DIRECTOR 1.00 X 0 0 0 GREGORY MORRIS PRESIDENT/EXECUTIVE DIRECTOR 35.00 X 149160 0 9252 PAKHI KANE DEPUTY EXECUTIVE DIRECTOR/ACTING CFO 35.00 X 127007 0 26367 DAMION E SAMUELS SR. DIRECTOR OF YOUTH SERVICES 35.00 X 103184 0 9252 379351 0 44871 3 0 1 0 UNION SETTLEMENT ASSOCIATION INC 237 EAST 104TH STREET NEW YORK NY 10029 HOME DELIVERED MEALS 1271597 ROYAL FULTON INC 160 SOUTH STREET NEW YORK NY 10038 FOOD SERVICES 525772 CHARTER SCHOOL BUSINESS MANAGEMENT FOR 237 WEST 35TH ST STE 301 NEW YORK NY 10001 BUSINESS MANAGEMENT 191754 ACCOUNTEMPS 12400 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 STAFFING SUPPORT 153945 OASIS CATERING INC 302 CENTRAL AVE LAWRENCE NY 11559 CATERING SERVICES 150663 5 5843846 2734843 8578689 PROGRAM SERVICES FEES 900099 1056446 1056446 1056446 51891 51891 1083281 915965 167316 167316 167316 OTHER INCOME 900099 220 220 220 9854562 1056446 0 219427 X 297173 297173 316530 174092 94958 47480 3704934 2918586 660209 126139 391197 279635 100558 11004 464729 325841 121116 17772 4820 4820 53121 17429 18524 17168 86429 86429 25697 25697 1929192 1536695 279078 113419 9496 1295 658 7543 319102 121558 105335 92209 68882 39886 21188 7808 54730 51526 3204 42758 9757 33001 168563 131804 21693 15066 112231 29752 82479 FOOD & BEVERAGE 862503 859710 2793 PROGRAM SUPPLIES 318208 288723 26173 3312 BAD DEBT 236386 19050 217336 PROGRAM ACTIVITIES 209414 209142 272 137541 85461 41664 10416 9813636 7397115 1860756 555765 499882 533807 135076 144509 1506303 1362410 19347 0 118053 32688 5134609 4873561 429611 261048 2441693 2451098 575570 686523 13847 0 5739382 5472083 1052074 988455 499879 0 51389 51389 1603342 1039844 X 3504721 3499734 631319 932505 4136040 4432239 5739382 5472083 X 40926 184570 70703 X X 0 1 X 1 1 0 X 7934017 8912903 8813024 8254932 8578689 42493565 474677 598850 564299 580493 133477 2351796 8408694 9511753 9377323 8835425 8712166 44845361 44845361 71329 72430 66511 68215 51891 330376 34797 250 35047 1665 14621 5133 220 21639 45232423 2192437 0.99140 0.98420 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2016 AMOUNT: $ 595. 2017 AMOUNT: $ 1,824. 2018 AMOUNT: $ 708. 2020 AMOUNT: $ 220. REIMBURSEMENTS - 2016 AMOUNT: $ 1,070. 2017 AMOUNT: $ 2,797. 2018 AMOUNT: $ 4,425. SETTLEMENT INCOME - 2017 AMOUNT: $ 10,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13900 X 0 48498 -16 2500 45982 48060 438 48498 47609 451 48060 50712 -603 2500 47609 54548 -1336 2500 50712 1.00000 0 0 3845570 3596450 249120 260499 258685 1814 1028540 1018426 10114 261048 BENEFICIAL INTEREST IN PERPETUAL TRUST 686523 F 686523 PAYCHECK PROTECTION PROGRAM LOAN 51389 51389 X 10146912 184570 133477 318047 9828865 25697 25697 9854562 9961666 133477 40250 173727 9787939 25697 25697 9813636 PART III, LINE 4: THE ORGANIZATION DISPLAYS THE ARTWORK TO THE PUBLIC. THIS ARTWORK CREATES A VISUALLY DYNAMIC ENVIRONMENT, AND INSPIRES MEMBERS TO PAINT AND DRAW. THE DONATED ART DEMONSTRATES THE ARTIST'S CONNECTION AND COMMITMENT TO THE COMMUNITY. PART V, LINE 4: THE CENTER MAINTAINS DONOR-RESTRICTED FUND WHOSE PURPOSE IS TO PROVIDE LONG TERM SUPPORT FOR ITS CHARITABLE PROGRAMS. INVESTMENT INCOME FROM ENDOWMENT FUND IS EXPENDABLE TO SUPPORT EDUCATION SCHOLARSHIPS. PART X, LINE 2: THE CENTER RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE CENTER HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE CENTER IS NO LONGER SUBJECT TO AUDITS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO JUNE 30, 2018. PART XII, LINE 2D - OTHER ADJUSTMENTS: PRIOR YEAR PLEDGE RECEIVABLE WRITE OFF 40,250. X X X X X X 1 SANKY COMMUNICATIONS INC 599 ELEVENTH AVENUE 6TH FL NEW YORK NY 10036 DIRECT MAIL/FUNDRAISING SERVICE 0 0 86429 -86429 86429 -86429 NY SCHEDULE G, PART I, LINE 2B, COLUMN (V) SANKY COMMUNICATIONS, INC., PROVIDES DIRECT MAIL, PUBLIC EDUCATION, MEMBERSHIP DEVELOPMENT AND FUNDRAISING SERVICES, AND GENERAL ORGANIZATIONAL CONSULTING FOR STANLEY M. ISAACS NEIGHBORHOOD CENTER, INC. (ISAACS CENTER). SERVICES THAT SANKY PROVIDES TO ISAAC CENTER INCLUDE THE DESIGNING OF AN ANNUAL FUNDRAISING PLAN AND FINANCIAL PROJECTION, PROVIDING ONGOING ANALYSIS OF ALL DIRECT RESPONSE EFFORTS, REPORTING ON A CONTINUING BASIS THE ACTUAL PERFORMANCE OF ISAACS CENTER'S ANNUAL PLAN TO PROJECTION AND PROVIDING ALTERATIONS OR REVISED PLANS OR PROJECTIONS AS WARRANTED BY CHANGED CIRCUMSTANCES. THE MONTHLY STRATEGIC CONSULTING FEE IS $5,605. 1 SCHOLARSHIPS 23 67550 STIPENDS 89 229623 PART I, LINE 2: EACH GRANT IS APPROVED BY A COMMITTEE, A DEPARTMENT REPRESENTATIVE AND FISCAL PERSON. MONTHLY FINANCIAL STATEMENTS INCLUDING A BALANCE SHEET AND INCOME STATEMENT ARE PREPARED BY THE FISCAL DEPARTMENT. THEY ARE DISTRIBUTED TO THE BOARD FINANCE COMMITTEE EACH MONTH AND THE BOARD FINANCE COMMITTEE MEETS FOUR TIMES A YEAR TO REVIEW THEM. AN ANNUAL BUDGET IS PREPARED AND IS MONITORED BY INTERNAL AUDIT INSPECTIONS THROUGHOUT THE YEAR AS WELL AS ANNUAL EXTERNAL INDEPENDENT AUDITS. ANY DEVIATIONS AS TO THE INTENDED USE OF THESE GRANT FUNDS ARE ADDRESSED AND RESOLVED WHEN AND IF THEY OCCUR. ANNUALLY, 20+ YOUTH ARE SELECTED TO PARTICIPATE IN OUR INTERNSHIP PROGRAM. THESE YOUNG PEOPLE WORK 20 HOURS PER WEEK FOR AT LEAST 8 WEEKS. THESE PARTICIPANTS ARE SELECTED FROM A POOL OF OUR HARDEST TO PLACE IN EMPLOYMENT. WE EXPECT THAT THIS EXPERIENCE WILL FOSTER HEALTHY PERSONAL AND PROFESSIONAL DEVELOPMENT. WITH REAL JOB EXPERIENCE, THESE INTERNS ARE BETTER POSITIONED TO GET AN ENTRY LEVEL JOB. X X X 0 0 0 0 0 0 0 0 0 GREGORY MORRIS PRESIDENT/EXECUTIVE DIRECTOR 149160 0 0 0 0 0 0 0 9252 0 158412 0 0 0 PAKHI KANE DEPUTY EXECUTIVE DIRECTOR/ACTING CFO 127007 0 0 0 0 0 0 0 26367 0 153374 0 0 0 FORM 990, PART III, LINE 1 SINCE 1964, STANLEY M. ISAACS NEIGHBORHOOD CENTER (ISAACS CENTER) HAS COMMITTED TO ITS ENDURING MISSION TO PROMOTE SOCIAL AND PHYSICAL WELL-BEING AND ENCOURAGE SELF-RELIANCE AND DIGNITY THROUGHOUT EVERY STAGE OF LIFE. EACH YEAR, ISAACS CENTER ENGAGES MORE THAN 6,000 VULNERABLE NEW YORKERS THROUGH THREE CORE AREAS OF SERVICE: AFTERSCHOOL AND SUMMER PROGRAMS, EDUCATION AND WORKFORCE DEVELOPMENT, AND AGING SERVICES. WE OPERATE COMMUNITY CENTERS IN NYCHA PUBLIC HOUSING DEVELOPMENTS IN THE NEIGHBORHOODS OF YORKVILLE/UPPER EAST SIDE AND EAST HARLEM. ALTHOUGH THE HOUSING DEVELOPMENT IN YORKVILLE (ISAACS/HOLMES) IS LOCATED ON THE UPPER EAST SIDE, ONE OF THE TEN WEALTHIEST ZIP CODES IN THE NATION, THE DEMOGRAPHICS AND SOCIO-ECONOMIC NEEDS OF THE RESIDENTS OF ISAACS/HOLMES MORE CLOSELY RESEMBLE THAT OF THE RESIDENTS IN EAST HARLEM ONE OF THE POOREST NEIGHBORHOODS IN NEW YORK CITY. IN ADDITION, WE OFFER OUT-OF-SCHOOL TIME PROGRAMMING AT TWO NEIGHBORING SCHOOLS: P.S. 198 ISADOR E. IDA STRAUS SCHOOL AND M.S. 224 MANHATTAN EAST SCHOOL FOR ARTS & ACADEMICS. IT IS THROUGH THE INCLUSIVE, ACCESSIBLE, COMPREHENSIVE PROGRAMS AND SERVICES THAT WE PROVIDE AT EACH OF THESE SITES THAT WE ARE ABLE TO REACH THE HIGHEST NEED MEMBERS OF OUR COMMUNITY. THROUGHOUT THE YEAR, THE ISAACS CENTER CONTINUED TO MEET THE NEEDS OF MEMBERS OF OUR COMMUNITY ACROSS THE LIFESPAN IMPACTED BY COVID. OUR EFFORTS FOCUSED ON RESPONDING TO NEEDS WE IDENTIFIED THROUGH FIRST-HAND RELATIONSHIPS WITH COMMUNITY MEMBER. THOSE RESPONSES INCLUDED ADDRESSING FOOD INSECURITY, COMBATING ISOLATION FOR SENIORS, ENSURING SUPPORTS FOR EDUCATION FOR CHILDREN. MOST NOTABLY, WE PROVIDED ADDITIONAL HOME DELIVERED MEALS TO OVER 3,000 OLDER ADULTS ON A WEEKLY BASIS. FORM 990, PART VI, SECTION A, LINE 2 CHRIS MAHAN HAS A FAMILY RELATIONSHIP WITH PATRICIA A. FALKENBERG. RICHARD NESSON HAS A FAMILY RELATIONSHIP WITH BARBARA LUCAS. FORM 990, PART VI, SECTION A, LINE 4 THE STANLEY M ISAACS NEIGHBORHOOD CENTER AND THE GODDARD RIVERSIDE COMMUNITY CENTER ENTERED INTO A STRATEGIC ALIGNMENT. GODDARD RIVERSIDE COMMUNITY CENTER IS THE SOLE MEMBER OF THE STANLEY M ISAACS NEIGHBORHOOOD CENTER. EACH CORPORATION HAS PRESERVED ITS EXISTING ATICLES OF INCORPORATION AND TAX IDENTIFICATION NUMBERS. HOWEVER, THE OPERATIONS ARE SHARED ACROSS BOTH CORPORATIONS. FORM 990, PART VI, SECTION A, LINE 7A GODDARD RIVERSIDE COMMUNITY CENTER, A NEW YORK NOT-FOR-PROFIT CORPORATION, IS THE SOLE MEMBER OF STANLEY M. ISAACS NEIGHBORHOOD CENTER, INC. AS A SOLE MEMBER, GODDARD RIVERSIDE COMMUNITY CENTER HAS THE RIGHT TO ELECT OR APPOINT MEMBERS OF THE ORGANIZATION'S GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B SELECT GOVERNANCE ACTIONS MAY NOT BE TAKEN WITHOUT APPROVAL OF THE SOLE MEMBER, GODDARD RIVERSIDE COMMUNITY CENTER. THESE ACTIONS INCLUDE ANY AMENDMENTS TO THE CERTIFICATE OF INCORPORATION OF THE CORPORATION, A PETITION FOR JUDICIAL DISSOLUTION, DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION, APPROVAL OF A PLAN OF MERGER, AUTHORIZATION OF A PLAN OF NON-JUDICIAL DISSOLUTION, AND REVOCATION OF VOLUNTARY DISSOLUTION. 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'S SUBMITTED ELECTRONICALLY TO MEMBERS OF THE ORGANIZATION'S GOVERNING BODY FOR ANY COMMENTS PRIOR TO ITS SUBMISSION. THE GOVERNING BODY IS PROVIDED WITH ONE WEEK TO REVIEW THE PREPARED FORM 990 AND PROVIDE THEIR COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE EXECUTIVE DIRECTOR AND THE CHIEF FINANCIAL OFFICER FOR THEIR REVIEW. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IT ANNUALLY MONITORS AND ENFORCES. THE BOARD CURRENTLY MANDATES THAT ALL MEMBERS OF MANAGEMENT AND THE GOVERNING BODY ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. THE SIGNED CONFLICT OF INTEREST POLICY IS KEPT ON FILE AND BOARD MEMBERS MAY NOT VOTE ON AN ISSUE ON WHICH THEY HAVE A CONFLICT. AN "INTERESTED PERSON" IS ANY PERSON SERVING AS A DIRECTOR, OFFICER, MEMBER OF THE BOARD, SENIOR EMPLOYEE, OR MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS OF ISAACS. SENIOR EMPLOYEES AFFECTED BY THIS POLICY INCLUDE THE EXECUTIVE DIRECTOR, CHIEF FINANCIAL AND ADMINISTRATIVE OFFICER, CONTROLLER, DIRECTOR OF SENIOR SERVICES, DIRECTOR OF YOUTH AND FAMILY SERVICES, DEVELOPMENT DIRECTOR, AND HUMAN RESOURCES MANAGER. A "FAMILY MEMBER" IS A SPOUSE, ANCESTOR, CHILD, GRANDCHILD, GREAT GRANDCHILD, BROTHER, SISTER, OR SPOUSE OF A GRANDCHILD, GREAT GRANDCHILD, BROTHER OR SISTER, OF AN INTERESTED PERSON. A "FINANCIAL INTEREST" IN AN ENTITY IS A FINANCIAL INTEREST OF ANY KIND, WHICH, IN VIEW OF ALL THE CIRCUMSTANCES, WOULD, OR REASONABLY COULD, AFFECT AN INTERESTED PERSON'S OR FAMILY MEMBER'S JUDGMENT WITH RESPECT TO TRANSACTIONS TO WHICH THE ENTITY IS A PARTY. AN INTERESTED PERSON MUST DISCLOSE ORALLY OR IN WRITING ALL MATERIAL FACTS RELATED TO AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST TO THE CHAIRPERSON OF THE AUDIT SUBCOMMITTEE, WHO WILL REVIEW THE DISCLOSURE WITH THE AUDIT SUBCOMMITTEE AND REACH A DETERMINATION. DURING THIS PERIOD, THE INTERESTED PERSON SHALL REFRAIN FROM ANY PERSONAL ACTION, OR RECUSE HIMSELF OR HERSELF FROM ANY DECISION THAT MIGHT AFFECT ISAACS'S PARTICIPATION FROM THE AFFECTED CONTRACT OR TRANSACTION. FOLLOWING THE DISCLOSURE BY THE INTERESTED PERSON, AND THE REVIEW AND DETERMINATION BY THE AUDIT SUBCOMMITTEE, THE CHAIR OF THE AUDIT SUBCOMMITTEE WILL REPORT THE SUBCOMMITTEE'S DETERMINATION TO THE EXECUTIVE COMMITTEE AND TO THE INTERESTED PERSON. THE DETERMINATION MUST ALSO INCLUDE A STATEMENT AS TO WHETHER ISAACS SHOULD ENTER INTO THE CONTRACT OR TRANSACTION, GIVEN THE EXISTENCE OF THE REPORTED CONFLICT. THIS REPORT IS NECESSARY WHETHER IT IS DETERMINED THAT A CONFLICT EXISTS OR DOES NOT EXIST. THE MINUTES OF THE BOARD OR COMMITTEE MEETING SHALL REFLECT (A) THAT THE CONFLICT OF INTEREST WAS DISCLOSED, (B) THE BOARD OR COMMITTEE'S DECISION REGARDING THE CONFLICT OF INTEREST, INCLUDING A STATEMENT THAT THE INTERESTED PERSON WAS NOT PRESENT DURING THE FINAL DISCUSSION AND VOTE, AND (C) THAT THE INTERESTED PERSON ABSTAINED FROM VOTING. EACH INTERESTED PERSON SHALL, AT THE BEGINNING OF EACH FISCAL YEAR, COMPLETE AND SIGN A STATEMENT, WHICH AFFIRMS THAT THE PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, AND HAS AGREED TO COMPLY TO THE POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE PRESIDENT AND EXECUTIVE DIRECTOR IS ESTABLISHED BY THE BOARD OF DIRECTORS BASED UPON THE RECOMMENDATION OF THE EXECUTIVE COMMITTEE OF THE BOARD AND IS PERIODICALLY REVIEWED BY A SUB-COMMITTEE OF THE EXECUTIVE COMMITTEE FOCUSED ON COMPENSATION. THIS SUBCOMMITTEE HAS REVIEWED APPROPRIATE AND ADEQUATE DATA, INCLUDING STUDIES OF COMPENSATION PAID BY COMPARABLE NON-PROFIT ORGANIZATIONS, TO DETERMINE THE APPROPRIATE LEVEL OF COMPENSATION TO BE PAID TO THE PRESIDENT AND EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES. THE EXECUTIVE COMMITTEE'S RECOMMENDATIONS OF CHANGES IN COMPENSATION LEVELS, IF ANY, ARE PRESENTED TO THE BOARD FOR ITS APPROVAL AND ARE DOCUMENTED IN THE BOARD MINUTES. THE EXECUTIVE COMMITTEE COMPLETED THE REVIEW IN FY21. 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 BY POSTING A COPY ON ITS WEBSITE. THE FORM 990 IS ALSO PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. IN ADDITION, FORMS 990 AND 1023 AS WELL AS THE FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST AT 415 EAST 93RD STREET, NEW YORK, NY 10128 OR BY CALLING THE ORGANIZATION DIRECTLY AT (212) 360-7620. FORM 990, PART IX, LINE 11G CONSULTANTS (SENIOR SERVICES, FITNESS, HEALTH AND OTHERS): PROGRAM SERVICE EXPENSES 202,885. MANAGEMENT AND GENERAL EXPENSES 210,801. FUNDRAISING EXPENSES 113,419. TOTAL EXPENSES 527,105. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 68,277. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 68,277. SUBCONTRACTORS - MEAL DELIVERY SERVICES: PROGRAM SERVICE EXPENSES 1,333,810. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,333,810. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST 110,953. PRIOR YEAR PLEDGE RECEIVABLE WRITE OFF -40,250. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR. FORM 990, PART XII, LINE 3B: THE FINANCIAL STATEMENT AUDIT HAS NOT BEEN COMPLETED AS OF THE DUE DATE OF THE FORM 990. THE RETURN HAS BEEN PREPARED BASED ON THE ORGANIZATION'S INTERNAL TRIAL BALANCE, AND THE INFORMATION PROVIDED BY THE ORGANIZATION IS BEING RELIED ON TO COMPLETE THE TAX RETURN.