FRIENDS OF THE CHILDREN NEW YORK: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF THE CHILDREN NEW YORK (EIN 06-1597902)
Tax period
2016-09-01 to 2017-08-31
Filed
2018-05-09
IRS object ID
201841299349301744
Schema version
2016v3.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2018-05-09T13:57:14-05:00ReturnTs
Tax Period End2017-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN271728945PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PKF O'Connor Davies LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1500 Mamaroneck AvenueAddressLine1Txt
CityHarrisonCityNm
State AbbreviationNYStateAbbreviationCd
ZIP105281633ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN061597902EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Friends of the Children New YorkBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFRIEBusinessNameControlTxt
Phone2128656942PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1204A West 115th StreetAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10026ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJoan D RosenthalPersonNm
Person TitleChairpersonPersonTitleTxt
Phone2128656942PhoneNum
Signature2018-05-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGarrett M HigginsPreparerPersonNm
PTINP00543209PTIN
Phone9143818900PhoneNum
Preparation2018-05-09PreparationDt
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJoan D RosenthalPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1204A West 115th StreetAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10026ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,782,709GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.FRIENDSOFTHECHILDRENNY.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2000FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTO CHANGE THE DESTINY OF NEW YORK CITY'S MOST VULNERABLE CHILDREN ONE CHILD AT A TIME.ActivityOrMissionDesc
Voting Members Governing Body24VotingMembersGoverningBodyCnt
Voting Members Independent24VotingMembersIndependentCnt
Total Employee42TotalEmployeeCnt
Total Volunteers52TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,504,662PYContributionsGrantsAmt
CY Contributions Grants$1,760,424CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$2,650PYInvestmentIncomeAmt
CY Investment Income$1,496CYInvestmentIncomeAmt
PY Other Revenue-$65,197PYOtherRevenueAmt
CY Other Revenue-$159,418CYOtherRevenueAmt
PY Total Revenue$2,442,115PYTotalRevenueAmt
CY Total Revenue$1,602,502CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,900,625PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,405,700CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$174,819CYTotalFundraisingExpenseAmt
PY Other Expenses$526,072PYOtherExpensesAmt
CY Other Expenses$431,256CYOtherExpensesAmt
PY Total Expenses$2,426,697PYTotalExpensesAmt
CY Total Expenses$1,836,956CYTotalExpensesAmt
PY Revenues Less Expenses$15,418PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$234,454CYRevenuesLessExpensesAmt
Total Assets BOY$1,080,945TotalAssetsBOYAmt
Total Assets EOY$889,692TotalAssetsEOYAmt
Total Liabilities BOY$154,140TotalLiabilitiesBOYAmt
Total Liabilities EOY$198,362TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$926,805NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$691,330NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionWe spend six weeks observing all kindergarteners in our partner schools, three in Harlem and three in the South Bronx. WORKING WITH TEACHERS, PRINCIPALS AND GUIDANCE COUNSELORS WE RANK ALL THE KINDERGARTENERS IN TERMS OF THE RISK FACTORS THEY FACE. WE BEGIN ENROLLING CHILDREN STARTING FROM THE BOTTOM OF THE LIST, THOSE FACING THE HIGHEST NUMBER OF RISK FACTORS. EACH ACHIEVER IS PAIRED WITH A FULL-TIME, PAID, PROFESSIONAL YOUTH ADVOCATE (CALLED A "FRIEND") FROM KINDERGARTEN THROUGH HIGH SCHOOL GRADUATION. THE FRIEND SPENDS FOUR HOURS EACH WEEK, ONE-ON-ONE WITH EACH OF THE EIGHT ACHIEVERS ON THEIR CASELOAD. FRIENDS SPEND TIME INSIDE THE ACHIEVER'S CLASSROOM AND ON ENRICHMENT OUTINGS THROUGHOUT THE CITY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,458,574ExpenseAmt
DescFriends of the Children New York is a chapter of a nationwide organization dedicated to breaking the cycle of generational poverty through salaried, professional mentoring. We select the highest-risk children from Harlem and the South Bronx and commit to working with those children from kindergarten to high school graduation. We provide each child with a professional mentor whom we call a Friend, for their entire school experience For at least 12 years. No matter what, moving mentoring out of the volunteer realm ensures the quality, consistency and commitment needed to help children create new stories and break the cycle of poverty.The friend serves as a role model, coach and encourager, allowing the achiever to interact with an adult whose values and behaviors often contrast to those of other adults in their lives. While the achievers are in our program for 13 years for a minimum of four hours a week, we transition them through two different programs: child and the adolescent programs. The child program stresses the importance of one-on-one time between achiever and friend. In the adolescent program, the one-on-one relationship is supplemented with peer group involvement appropriate to the developmental needs of adolescents under the supervision of a friend. In fiscal 2017 the two programs served an average of 156 children and adolescents.Desc
Total Program Service Expenses$1,458,574TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee42EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members24GoverningBodyVotingMembersCnt
Independent Voting Member24IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Joan D Rosenthal ChairpersonBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2128656942PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1204A West 115th StreetAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10026ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
JOAN D ROSENTHAL
CHAIRPERSON3.00Yes (X)Yes (X)$0$0$0
HON KATHLEEN A ROBERTS
VICE chairperson1.00Yes (X)Yes (X)$0$0$0
JAMES I MCCLAMMY
VICE chairperson1.00Yes (X)Yes (X)$0$0$0
paul M lewis
treasurer1.00Yes (X)Yes (X)$0$0$0
James Iselin
secretary1.00Yes (X)Yes (X)$0$0$0
kenneth R epstein
BOARD MEMBER1.00Yes (X)$0$0$0
Matthew Landy
BoARD MEMBER1.00Yes (X)$0$0$0
BETTINA BENSON
boARD MEMBER1.00Yes (X)$0$0$0
BERNA BARSHAY
boARD MEMBER1.00Yes (X)$0$0$0
KATHY MAURELLA
BOARD MEMBER1.00Yes (X)$0$0$0
patrick d mcgrath
boARD MEMBER1.00Yes (X)$0$0$0
christine moog
bOARD MEMBER1.00Yes (X)$0$0$0
Christopher Rollins
boARD MEMBER1.00Yes (X)$0$0$0
Geoff Isenman
boARD MEMBER1.00Yes (X)$0$0$0
peter w kolp
boARD MEMBER1.00Yes (X)$0$0$0
elisabeth wadsworth
boARD MEMBER1.00Yes (X)$0$0$0
Erica Baird
bOARD MEMBER1.00Yes (X)$0$0$0
Partheev Shah
bOARD MEMBER1.00Yes (X)$0$0$0
Lawrence Larose
bOARD MEMBER1.00Yes (X)$0$0$0
ronald s zuvich
boARD MEMBER1.00Yes (X)$0$0$0
howard lorsch
boARD MEMBER1.00Yes (X)$0$0$0
KARN S CHOPRA
BOARD MEMBER1.00Yes (X)$0$0$0
CARRIE J HOLTZ
BOARD MEMBER1.00Yes (X)$0$0$0
MARTHA UCKO
BOARD MEMBER1.00Yes (X)$0$0$0
Jerome D Grant
eXECUTIVE DIRECTOR, THRU 6/1740.00Yes (X)$121,387$0$13,786
HOWARD CLYMAN
ACTING EXECUTIVE DIRECTOR20.00Yes (X)$0$0$0
Kristen Kentner
Director of Development, thru 5/1740.00$111,072$0$9,083Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$232,459TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$22,869TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$392,986FundraisingAmt
All Other Contributions$1,367,438AllOtherContributionsAmt
Noncash Contributions$24,300NoncashContributionsAmt
Total Contributions$1,760,424TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,496TotalRevenueColumnAmt
Exclusion$1,496ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$20,789FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$392,986ContriRptFundraisingEventAmt
Fundraising Direct Expenses$180,207FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$159,418TotalRevenueColumnAmt
Exclusion-$159,418ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,602,502TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$157,922ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$155,376TotalAmt
Program Services$121,870ProgramServicesAmt
Management And General$16,164ManagementAndGeneralAmt
Fundraising$17,342FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,030,549TotalAmt
Program Services$808,319ProgramServicesAmt
Management And General$107,208ManagementAndGeneralAmt
Fundraising$115,022FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$115,153TotalAmt
Program Services$92,715ProgramServicesAmt
Management And General$9,395ManagementAndGeneralAmt
Fundraising$13,043FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$104,622TotalAmt
Program Services$84,035ProgramServicesAmt
Management And General$8,753ManagementAndGeneralAmt
Fundraising$11,834FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$29,160TotalAmt
Program Services$29,160ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$14,200TotalAmt
Program Services$14,200ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$550TotalAmt
Management And General$550ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$53,318TotalAmt
Program Services$26,613ProgramServicesAmt
Management And General$9,307ManagementAndGeneralAmt
Fundraising$17,398FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$18,199TotalAmt
Management And General$18,199ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$166,129TotalAmt
Program Services$166,129ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,725TotalAmt
Program Services$1,725ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$2,526TotalAmt
Management And General$2,526ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$26,631TotalAmt
Management And General$26,631ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$16,592TotalAmt
Program Services$15,312ProgramServicesAmt
Management And General$1,280ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
CHILDREN'S ACTIVITIES$72,868$72,868
STAFF DEVELOPMENT$29,358$25,628$3,550$180

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,836,956TotalAmt
Program Services$1,458,574ProgramServicesAmt
Management And General$203,563ManagementAndGeneralAmt
Fundraising$174,819FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$213,315BOYAmt
EOY$421,852EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$138,680BOYAmt
EOY$139,849EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$640,361BOYAmt
EOY$276,755EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$10,683BOYAmt
EOY$341EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$171,866LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$145,905LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$52,592BOYAmt
EOY$25,961EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$25,314BOYAmt
EOY$24,934EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,080,945BOYAmt
EOY$889,692EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$148,650BOYAmt
EOY$78,172EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
EOY$115,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,490BOYAmt
EOY$5,190EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$154,140BOYAmt
EOY$198,362EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$164,352BOYAmt
EOY$264,889EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$762,453BOYAmt
EOY$426,441EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$926,805BOYAmt
EOY$691,330EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,080,945BOYAmt
EOY$889,692EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$234,454ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$1,021OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,831,016CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,080,673CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,226,882CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,503,641CurrentTaxYearMinus1YearAmt
Current Tax Year$1,760,424CurrentTaxYearAmt
Total$10,402,636TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,831,016CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,080,673CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,226,882CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,503,641CurrentTaxYearMinus1YearAmt
Current Tax Year$1,760,424CurrentTaxYearAmt
Total$10,402,636TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$2,516,469SubstantialContributorsTotAmt
Public Support Total170$7,886,167PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,803CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,785CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,314CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,650CurrentTaxYearMinus1YearAmt
Current Tax Year$1,496CurrentTaxYearAmt
Total$12,048TotalAmt
FieldValueIRS element (for citing)
Total Support$10,414,684TotalSupportAmt
Gross Receipts Rltd Activities$28,134GrossReceiptsRltdActivitiesAmt
Public Support CY1700.75720PublicSupportCY170Pct
Public Support PY1700.73670PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$111,660OtherCostOrOtherBasisAmt
Depreciation$100,782DepreciationAmt
Book Value$10,878BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$60,206OtherCostOrOtherBasisAmt
Depreciation$45,123DepreciationAmt
Book Value$15,083BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$25,961TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
Descdeferred rentDesc
Amt$5,190Amt
FieldValueIRS element (for citing)
Total Liability$5,190TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,602,502TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$1,602,502RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,602,502TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,837,977TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$1,021OtherExpensesIncludedAmt
Expenses Not Reported$1,021ExpensesNotReportedAmt
Expenses Subtotal$1,836,956ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,836,956TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part X, Line 2:The Organization recognizes the effect of income tax positions only when they are more likely than not to be sustained. Management has determined that the Organization has no uncertain tax positions that would require financial statement recognition or disclosure. The Organization is no longer subject to examinations by the applicable taxing jurisdictions for periods prior to August 31, 2014.
Part XII, Line 2d - Other Adjustments:Write-off of uncollectible pledges 1,021.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1friendraiserEvent1Nm
Gross Receipts Event1$381,049GrossReceiptsEvent1Amt
Charitable Contri Event1$360,260CharitableContriEvent1Amt
Gross Revenue Event1$20,789GrossRevenueEvent1Amt
Rent Facility Costs Event1$1,823RentFacilityCostsEvent1Amt
Food And Beverage Event1$112,313FoodAndBeverageEvent1Amt
Entertainment Event1$16,695EntertainmentEvent1Amt
Other Direct Expenses Event1$41,149OtherDirectExpensesEvent1Amt
Event2bowl-a-thonEvent2Nm
Gross Receipts Event2$32,726GrossReceiptsEvent2Amt
Charitable Contri Event2$32,726CharitableContriEvent2Amt
Rent Facility Costs Event2$2,135RentFacilityCostsEvent2Amt
Food And Beverage Event2$6,092FoodAndBeverageEvent2Amt
Gross Receipts Total$413,775GrossReceiptsTotalAmt
Charitable Contributions Tot$392,986CharitableContributionsTotAmt
Gross Revenue Total Events$20,789GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$3,958RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$118,405FoodAndBeverageTotalEventsAmt
Entertainment Total Events$16,695EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$41,149OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$180,207DirectExpenseSummaryEventsAmt
Net Income Summary-$159,418NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 2Kathleen Roberts, Vice-chairperson, and Howard Clyman, interim Executive Director, have a family relationship.
Form 990, Part VI, Section A, line 3The organization uses an outside management company, TriNet, a Professional Employer Organization ("PEO") as a co-employer. Trinet was paid $29,160 during fiscal year 2017 for their services. The executive director, Jerome D. Grant, and director of development, Kristen Kentner, listed in Part VII, were paid by the PEO. Their calendar year 2016 compensation is reported in Part VII, Section A. Their 2016 W-2 compensation as well as deferred compensation and non-taxable benefits were as follows: -Jerome D. Grant: $121,387 Base compensation, $0 Bonus, $0 Other Compensation, $0 Deferred compensation, and $13,786 non-taxable benefits. -Kristen kentner: $111,072 Base compensation, $0 Bonus, $0 Other Compensation, $0 Deferred compensation, and $9,083 non-taxable benefits.
Form 990, Part VI, Section B, line 11bFriends of the Children New York 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 electronically sent to the board members and the executive director of the organization for any comments. Any comments are then grouped, summarized and provided to the outside accountants. Each issue is documented and addressed until the return is finalized and approved for filing.
Form 990, Part VI, Section B, line 12cAny relationship between a vendor and an employee, officer or Board Member must be disclosed to the Board. An annual disclosure statement was completed at the beginning of the fiscal year. The governance committee monitors any issues raised. If any Board Member or Officer is aware of a potential conflict of interest they are required to describe the potential conflict to the Board and recuse themselves from discussion of the matter and from any vote or action on the item. The Executive Director reviews all financial transactions and brings to the Board any potential conflicts of interest for discussion. Failure to disclose by a Board Member is cause for removal from the Board and failure to disclose by the Executive Director is cause for termination.
Form 990, Part VI, Section B, line 15aThe Board determines the compensation level for the Executive Director as a part of the annual performance evaluation conducted in July or August which was last undertaken in March 2017. The Board uses the Nonprofit Coordinating Committee of New York annual compensation survey and other sources as a compensation guide in making the decision. The discussion was documented in the board minutes. The Finance Committee of the Board working with the Executive Director sets the compensation for all positions as a part of the annual budget preparation process. These recommendations are presented to the full Board for approval as a part of the annual budgeting process. The discussions and decisions are documented in the Board Minutes and the Minutes of any committee meeting involved. The Development Director was reviewed by the Executive Director but left employment on May 1st, 2017 prior to any recorded review or change in compensation.
Form 990, Part VI, Section C, line 19The Organization's form 990 is 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 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST TO THE EXECUTIVE DIRECTOR. AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON the organization's website OR UPON REQUEST.
Form 990, Part XI, line 9:Write-off of uncollectible Pledges -1,021.
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.

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