2024-09-12T11:58:04-07:00 2023-12-31 133774222 BERARD & ASSOCIATES CPAS PC 44 PARK AVE SUFFERN NY 10901 990 2023-01-01 135549188 CITIZENS UNION FOUNDATION INC OF THE CITY OF NEW YORK CITI 2122270342 211 CENTRAL PARK WEST 4H NEW YORK NY 10024 BETSY GOTBAUM Executive Director 2024-09-12 true true DONALEE R BERARD P00106728 8453575668 X 2023 2024-08-08 14:25:15Z 211 CENTRAL PARK WEST 4H NEW YORK NY 10024 835253 false X WWW.CITIZENSUNION.ORG X 1948 NY RESEARCH ADVOCACY & EDUCATION ORG TO PROMOTE GOOD GOVERNMENT & ADVANCE POLITICAL REFORM IN NYS AND CITY 30 30 12 36 0 1050666 782269 0 6500 29769 -88915 -87889 968251 724149 0 0 711742 748601 31040 30810 158113 156921 109361 899703 888772 68548 -164623 980775 794861 81283 59992 899492 734869 X RESEARCH ADVOCACY & EDUCATION ORG TO PROMOTE GOOD GOVERNMENT & ADVANCE POLITICAL REFORM IN NYS AND CITY false true 639287 SEE SCHEDULE O 639287 true true false false false false false false false false true false false false true true true false false false false false false true true false false false false true false false false false false false false false false false false false false true false true false true 9 0 true 12 true false false false false false true true false 0 false false false false false false false X 30 30 false false false false true false false true true false false true true true true true false true false false NY X X X CITIZEN UNION FOUNDATION 2122270342 211 CENTRAL PARK WEST NEW YOEK NY 10024 ELISABETH GOTBAUM Executive Dir. 32.00 8.00 X X 173956 34794 0 RANDY MASTRO Chairman 1.00 1.00 X X 0 0 0 NANCY BOWE Director 0.50 0.50 X 0 0 0 CHRISTINA R DAVIS Secretary 0.50 0.50 X X 0 0 0 ROBERT ABRAMS President 0.50 0.50 X X 0 0 0 JOHN P AVLON Director 0.50 0.50 X 0 0 0 MONICA AZARE Director 0.50 0.50 X 0 0 0 JUDI RAPPOPORT BLITZER Vice Chair 0.50 0.50 X X 0 0 0 RICHARD BRIFFAULT Vice Chair 0.50 0.50 X X 0 0 0 GREGORY CAMP Director 0.50 0.50 X 0 0 0 GRACE LYU VOLCKHAUSEN Director 0.50 0.50 X 0 0 0 ANTHONY CROWELL Director 0.50 0.50 X 0 0 0 ERIC GIOIA Director 0.50 0.50 X 0 0 0 NICOLE GORDON Director 0.50 0.50 X 0 0 0 JUANITA SCARLETT Director 0.50 0.50 X 0 0 0 RICK SCHAFFER Director 0.50 0.50 X 0 0 0 NICHOLAS STABILE Director 0.50 0.50 X 0 0 0 MARJORIE TIVEN Director 0.50 0.50 X 0 0 0 ROBERT M KAUFMAN Vice Chair 0.50 0.50 X X 0 0 0 ALLAN DOBRIN Director 0.50 0.50 X 0 0 0 GAIL ERICKSON Director 0.50 0.50 X 0 0 0 PENELOPE L CHRISTOPHOROU Vice Chair 0.50 0.00 X X 0 0 0 ESTER FUCHS PH D Director 0.50 0.50 X 0 0 0 ANTHONY MATTIA Treasurer 0.50 0.50 X X 0 0 0 GARY NAFTALIS Director 0.50 0.50 X 0 0 0 CHARLES O'BYRNE Director 0.50 0.50 X 0 0 0 KEN SEPLOW Director 0.50 0.50 X 0 0 0 PETER JW SHERWRIN Director 0.50 0.50 X 0 0 0 GREGORY SILBERT Director 0.50 0.50 X 0 0 0 ANTHONY R SMITH Director 0.50 0.50 X 0 0 0 JASON STEWART Director 0.50 0.50 X 0 0 0 173956 34794 1 false true false 0 560325 221944 782269 0 29769 29769 0 0 0 0 22950 560325 111104 -88154 0 0 ADVERTISING INCOME 265 265 265 724149 265 29769 0 0 0 0 173956 130467 17396 26093 0 429252 322021 42892 64339 21130 15872 2084 3174 71900 54007 7091 10802 52363 39272 5236 7855 0 0 8500 7049 1175 276 0 30810 30810 0 31433 26067 4344 1022 10 10 20822 8262 3945 8615 12128 11451 349 328 0 10200 6528 1632 2040 4127 2602 1044 481 0 0 94 94 0 718 538 72 108 7533 5650 753 1130 PROGRAM EXPENSES 4408 4408 TELEPHONE 4090 3217 349 524 Printing and Publications 2009 1079 777 153 BAD DEBT EXPENSE 2000 2000 1289 797 129 363 888772 639287 91372 158113 553136 243231 14559 172718 0 84925 28770 0 0 0 0 6396 5447 159636 156589 3131 3047 318596 340146 0 0 0 32 1502 980775 794861 65770 52604 15513 7388 81283 59992 X 899492 734869 899492 734869 980775 794861 -164623 X false true X true false X 1313600 1091348 1098737 1075044 782269 5360998 0 0 1313600 1091348 1098737 1075044 782269 5360998 306937 5054061 61506 56895 30770 6500 29769 185440 0 265 265 5546703 0.91120 0.88230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4720 4720 88392 85345 3047 66524 66524 3047 PPP LIABILITY 7388 7388 X 724149 724149 724149 888772 888772 888772 Part X : FIN48 Footnote The Organization is exempt from federal income tax under Section 501(c) (3), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the code. The Organization has processes presently in place to ensure the maintenance of its tax-exempt status: to identify and report unrelated income: to determine its filing and tax obligations in jurisdictions for which it has nexus: and to identify and evaluate other matters that may be considered tax positions. The Organization has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. X X X X X true MCEVOY & ASSOCIATES 295 ALBO DRIVE LAUREL NY 11948 CONSULTANTS false 583275 30810 552465 583275 30810 552465 ANNUAL EVENT 583275 560325 22950 111104 583275 560325 22950 111104 111104 -88154 Part I, Line 2b - Fundraiser Additional Information SCHEDULE G, PART I, LINE 2B, LIST OF TEN HIGHEST PAID FUNDRAISERS:(I) NAME OF FUNDRAISER: MCEVOY & ASSOCIATES(I) ADDRESS OF FUNDRAISER: 295 ALBO DRIVE, LAUREL, NY 11948 true X X false false false false false false false false false ELISABETH GOTBAUM Executive Dir. 173956 34794 173956 34794 Form 990, Part III, Line 3 On July 1, 2023, Citizens Union Foundation ceased publishing Gotham Gazette, the digital newspaper covering local and state issues, to determine the way to focus their coverage on issues at the core of Citizens Union Foundations mission. As of Dec. 31, 2023, the Organization is considering if and how to redevelop the program. Form 990, Part VI, Section B, Line 11b Governing body completed a review of the Form 990 prior to filing. Form 990, Part VI, Section C, Line 19 THE BY-LAWS, THE CODE OF ETHICS AND CONFLICT OF INTEREST POLICIES AS WELLAS THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON OUR WEBSITEWWW.CITIZENSUNION.ORG. THE PUBLIC CAN ALSO REQUEST A COPY OF THE FINANCIALSTATEMENTS FROM THE NY CHARITIES BUREAU. FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: A) MONITORS THE DELIBERATIONS AND ACTIONS OF CITY AND STATE GOVERNMENT.B) CONDUCTS RESEARCH ON IMPORTANT ISSUES OF REFORM.C) ANALYZES THE IMPACT OF PROPOSED PUBLIC POLICIES AND LEGISLATION AT THE CITY AND STATE LEVEL.D) HOLDS FORUMS TO EDUCATE AND ENGAGE THE PUBLIC IN CIVIC ISSUES OFCITYWIDE IMPORTANCE. FORM 990, PART VI, SECTION A, LINE 6: BOARD MEMBERS ARE ELECTED INDEPENDENTLY. SOME BOARD MEMBERS ARE ALSO BOARDMEMBERS OF THE RELATED TAX-EXEMPT ORGANIZATION AND SERVE ON THE BOARD OFDIRECTORS OF BOTH ORGANIZATIONS. THESE BOARD MEMBERS DO NOT GET TO VOTEFOR THE CANDIDATE PREFERENCES BUT CAN VOTE ON OTHER ISSUES. FORM 990, PART VI, SECTION B, LINE 11B: THE STAFF REVIEWS AND COMPARES EACH OF THE LINE ITEMS ON THE 990 WITH THOSEIN THE FINANCIAL REPORTS AND ALSO QUICKBOOKS. THE DIFFERENT SCHEDULES AREALSO REVIEWED WITH THE REPORTS SENT TO THE AUDITORS INCLUDING THEQUESTIONNAIRE. IT IS THEN SENT TO THE AUDIT COMMITTEE WHO REVIEWS ANDAPPROVES IT PRIOR TO SENDING IT TO THE BOARD FORM 990, PART VI, SECTION B, LINE 12C: EACH BOARD MEMBER RECEIVES A CONFLICT OF INTEREST POLICY AND COMPLETES ANDSIGNS THE DISCLOSURE STATEMENT. THE CHAIRMAN OF THE AUDIT COMMITTEE ANDTHE EXECUTIVE DIRECTOR REVIEW EACH DISCLOSURE STATEMENT ESPECIALLY THOSEWHO SEND IN EXCEPTIONS. IF THE BOARD IS DISCUSSING A SENSITIVE MATTERHE/SHE WILL DISCLOSE ANY CONFLICT THEY MAY HAVE BEFORE THE DISCUSSIONBEGINS. FORM 990, PART VI, SECTION B, LINE 15A: THE ORGANIZATION'S EXECUTIVE COMMITTEE CONDUCTS A REVIEW AND SETS THESALARY OF THE CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL. THEEXECUTIVE DIRECTOR SETS THE SALARY OF OTHER OFFICERS OR KEY EMPLOYEES OFTHE ORGANIZTION BASED ON THE BOARD OF DIRECTOR'S APPROVAL OF ANNUAL BUDGETFOR STAFF COMPENSATION. FORM 990, PART VIII, LINE 1C AND SCHEDULE R, LINE 2 (2) CITIZENS UNION FOUNDATION INC. AND CITIZENS UNION OF THE CITY OF NEW YORK HELD A JOINT IN PERSON FUNDRAISING GOTHAM GREATS CELEBRATION RECEPTION IN OCTOBER 2023. DONORS/ATTENDEES DESIGNATED WHAT PORTION OF THEIR CONTRIBUTIONS SHOULD BE GIVEN TO EACH ENTITY. IF A DONOR/ATTENDEE INDICATED THAT THEIR CONTRIBUTIONS SHOULD BE SPLITBETWEEN THE TWO ENTITIES, THE CONTRIBUTIONS WERE HANDLED AS FOLLOWS:-IF MONIES WERE RECEIVED BY CHECK, THEY WERE DEPOSITED INTO THE CU-CUF AWARDS DINNER ACCOUNT. THIS ACCOUNT WAS SET UP TO BE USED AS A FLOW THROUGH ACCOUNT FOR THE SPLIT DINNER CONTRIBUTIONS. THE TOTAL AMOUNT OF MONEY THAT WAS DEPOSITED INTO THIS ACCOUNT IN THE CURRENT YEAR WAS $90,835. AFTER THE EVENT FUNDS TOTALING $45,910 WERE TRANSFERRED TO CITIZENS UNION FOUNDATION OF THE CITY OF NEW YORK AND $44,925 WERE TRANSFERRED TO CITIZENS UNION OF THE CITY OF NEW YORK.-IF MONIES WERE RECEIVED VIA CREDIT CARD, IT WAS PROCESSED THROUGH CITIZENS UNION OF THE CITY OF NEW YORK AND THEN TRANSFERRED OVER TO THE ACCOUNT OF CITIZENS UNION FOUNDATION OF THE CITY OF NEW YORK ACCOUNT. THE TOTAL AMOUNT RECEIVED VIA CREDIT CARD IN THE CURRENT YEAR WAS $119,600. OF THIS AMOUNT,$63,050 WAS TRANSFERRED TO THE ACCOUNT OF CITIZENS UNION FOUNDATION OF THE CITY OF NEW YORK. CITIZENS UNION OF THE CITY OF NY 211 CENTRAL PARK WEST 4H NEW YORK NY 10024 135549188 ADVOCACY NY 501(c)(4) N/A NA false false false false false false false false false false false false false false true true true false false false CITIZENS UNION OF THE CITY OF NY p 44248 ACTUAL