2024-11-14T14:28:15-06:00 2023-12-31 161092347 MENGEL METZGER BARR & CO LLP 11 BRITISH AMERICAN BLVD LATHAM NY 12110 990 2023-01-01 141736237 NORTHEAST COMMUNITY CENTER INC NORT 5187894259 51 SOUTH CENTER STREETPO BOX 35 MILLERTON NY 12546 CHRISTINE SERGENT EXECUTIVE DIRECTOR 5187894259 2024-11-14 1 1 ANDREW A MATTHEWS CPA P01366028 5187850134 2023 2024-10-15 13:58:12Z NORTH EAST COMMUNITY CENTER INC CHRISTINE SERGENT 51 SOUTH CENTER STREET/PO BOX 35 MILLERTON NY 12546 3833733 0 X WWW.NECCMILLERTON.ORG X 1990 NY PROVIDE SOCIAL RECREATIONAL, CULTURAL, AND EDUCATIONAL PROGRAMS TO THE LOCAL COMMUNITY 16 16 75 81 0 0 1954004 3531269 34561 174740 2053 2075 -16136 24578 1974482 3732662 0 0 0 0 1429113 1916500 0 0 90669 641688 690076 2070801 2606576 -96319 1126086 1064109 2140967 244979 181160 819130 1959807 X PROVIDE SOCIAL, RECREATIONAL, CULTURAL, AND EDUCATIONAL PROGRAMS TO THE LOCAL COMMUNITY 0 0 671000 165035 YOUTH PROGRAMS: THE NECC OUT-OF-SCHOOL-TIME PROGRAM (OSTP) FROM JANUARY THROUGH JUNE OF 2023, WE SERVED THIRTY CHILDREN IN K-6TH GRADE. FOR THE NEW SCHOOL YEAR, WHICH STARTED IN SEPTEMBER, WE WERE FORCED TO TEMPORARILY CLOSE OUR EBIS 4TH-6TH GRADE SITE DUE TO LACK OF STAFFING AND LOW ENROLLMENTS. HOWEVER, WE STILL OPENED OUR K-3RD GRADE PROGRAM AT WEBUTUCK ELEMENTARY SCHOOL WHERE WE SERVED FIFTEEN STUDENTS. THE SUMMER OF 2023 SAW OUR SUMMER ENRICHMENT PROGRAM GROW TO ITS MAXIMUM CAPACITY BY SERVING TWENTY STUDENTS FROM K-6TH GRADE FOR THE FULL DAY. THE PROGRAM RAN FROM 7/10-8/11 WITH A TOTAL OF TWENTY STUDENTS IN K-6TH GRADE. THIS WAS AN INCREASE IN EIGHT REGISTRATIONS FROM THE PREVIOUS YEAR. IN ITS FIRST FULL YEAR OF OPERATION OUR EARLY LEARNING PROGRAM SERVED A TOTAL OF THIRTY-TWO CHILDREN. THE SUMMER SAW THE LARGEST INCREASE IN OUR STUDENT POPULATION WITH OUR TODDLER ROOM FILLED TO CAPACITY (12 STUDENTS) AND OUR PRESCHOOL ROOM AT 14 STUDENTS. AFTER THE SUMMER, OUR POPULATION DECREASED BUT WE ARE SEEING STEADY GROWTH AND EXPECT OUR TODDLER CLASSROOM TO CONSISTENTLY STAY FULL WITH A GROWING PRESCHOOL PROGRAM. 380261 9705 COMMUNITY PROGRAMS: THE NECC TRANSPORTATION PROGRAM INCREASED TO 2,693 TRIPS. OUR PROGRAMS TRAVELED 18,825 MILES TO HELP SENIORS. THE NECC MILLERTON FARMERS MARKET SAW 7,603 VISITORS. TWENTY-ONE FARM AND ARTISAN VENDORS PARTICIPATED IN THIS MARKET. 344419 TEEN PROGRAMS: TEEN TEAM YOUTH COMPLETED A COLLECTIVE 4,163 HOURS IN SERVICE TO OUR LOCAL COMMUNITY, INCLUDING SUPPORTING THE NECC FOOD PANTRY, CREATING VALENTINES FOR RESIDENTS AT NOBLE HORIZONS, PROMOTING MENTAL HEALTH AWARENESS, AND VOLUNTEERING AT THE NECC WINTER COAT GIVEAWAY. THE NEDCORPS SCHOOL TO WORK PROGRAM AIDED 22 YOUNG ADULTS IN FINDING CAREERS. THE NECC TEEN JOBS PROGRAM, CONSISTING OF 26 HIGH SCHOOLERS, COLLECTIVELY COMPLETED 4,163 HOURS OF WORK EXPERIENCE. 235542 FAMILY PROGRAMS: NECC'S NED CORPS PROGRAM SERVED 265 HOUSEHOLDS IN 2023, HELPING MORE THAN 89 HOUSEHOLDS WITH EVICTION PREVENTION SERVICES, RENTAL ARREARS PAYMENTS, TENANTS' RIGHTS EDUCATION, AND LEGAL SERVICE REFERRALS. OUR SCHOOL SUPPLY DRIVE COLLECTED $2,500 WORTH OF SUPPLIES AND DISTRIBUTED THEM TO STUDENTS AND STAFF IN THE WEBUTUCK AND PINE PLAINS SCHOOL DISTRICTS. OUR ANNUAL COAT GIVEAWAY PROVIDED 200 COATS AND ACCESSORIES. IN PARTNERSHIP WITH THE UNITED WAY OF THE DUTCHESS-ORANGE REGION, WE AWARDED 26 HOUSEHOLDS A $50 CREDIT ON THEIR UTILITY ACCOUNT. NECC WAS ONCE AGAIN AN AARP TAX SITE. ONE HUNDRED SEVENTY TAX RETURNS WERE COMPLETED FOR A TOTAL COMBINED REFUND OF $154,242 FEDERAL, $55,349 ALL STATES, AND $209,591 TOTAL. NECC SERVED THE ADOPT-A-FAMILY PROGRAM FOR 84 HOUSEHOLDS IMPACTING 167 CHILDREN. 292097 FOOD PROGRAMS: IN 2023, THE NECC FOOD AND SUPPLY PANTRY PROVIDED GROCERIES TO 2,775 ADULTS, SENIORS, AND CHILDREN, OR MORE THAN 240,000 MEALS TO LOCAL RESIDENTS, INCLUDING MORE THAN 94,978 LBS OF FRESH PRODUCE. NECC PROVIDED FREE NOURISHING BREAKFASTS AND LUNCHES TO WEBUTUCK STUDENTS THROUGHOUT THE SUMMER BREAK, SERVING MORE THAN 7,933 MEALS. 103795 COMMUNITY EVENTS - SERVICES AND ACTIVITIES DESIGNED TO CONNECT RESOURCES AND PEOPLE INCLUDING FARMERS MARKET, INTERACTIVE WORKSHOPS, AND SENIOR EXERCISE. 631434 2027114 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 6 0 1 75 1 0 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 1 1 1 1 1 1 1 1 0 NY X X JENNIE POIDOMANI 5187894259 51 SOUTH CENTER STREET/PO BOX 35 MILLERTON NY 12546 RICHARD RAMSDEN BOARD MEMBER 3.00 X 0 0 0 KEVIN MCALILEY BOARD MEMBER 3.00 X 0 0 0 SARAH CURTIS BOARD MEMBER 3.00 X 0 0 0 JULIANA PECCHIA BOARD MEMBER 3.00 X 0 0 0 PATRICIA JEAN BOARD MEMBER 3.00 X 0 0 0 ROBERT COOPER BOARD MEMBER 3.00 X 0 0 0 EVELYN GARZETTA BOARD MEMBER 3.00 X 0 0 0 KAREN JACOBSON BOARD MEMBER 3.00 X 0 0 0 ROBERT DWECK MD ABFM BOARD MEMBER 3.00 X 0 0 0 TIM BONTECOU BOARD MEMBER 3.00 X 0 0 0 JULIE BERKUN FAJGENBAUM BOARD MEMBER 3.00 X 0 0 0 MEREDITH TIEDEMANN BOARD MEMBER 3.00 X 0 0 0 IRENE BANNING CHAIR 5.00 X X 0 0 0 LESLIE GOTTLIEB TREASURER 5.00 X X 0 0 0 NANCY ELTING VICE CHAIR 5.00 X X 0 0 0 ELEANOR NURZIA SECRETARY 5.00 X X 0 0 0 CHRISTINE SERGENT EXECUTIVE DIRECTOR 35.00 X 99535 0 12238 99535 0 12238 0 0 0 0 0 393102 456932 2681235 1213349 3531269 PROGRAM INCOME 900099 174740 174740 174740 2075 2075 125632 393102 101071 24561 24561 OTHER INCOME 900099 17 17 17 3732662 174740 0 26653 111773 19002 45826 46945 1481346 1280334 174512 26500 23725 17704 6021 173581 126443 47138 126075 108859 11162 6054 1678 1678 144617 45078 98372 1167 8295 5408 2712 175 28344 14500 9902 3942 154195 122519 31566 110 3483 3077 406 8298 8298 21410 21410 34358 25938 7097 1323 SUPPLIES 147277 144444 2833 PROGRAM ACTIVITIES 41011 41011 VEHICLE EXPENSE 23691 23691 CONSULTANTS 21360 21360 52059 27746 19860 4453 2606576 2027114 488793 90669 181732 0 57341 61777 365426 590703 5329 1388 17671 39915 1574191 378814 124409 1195377 312201 251807 1064109 2140967 58027 59178 186952 121982 244979 181160 X 405395 1086551 413735 873256 819130 1959807 1064109 2140967 X 1126086 14591 X 0 1 X 1 0 X 1390203 330217 1787140 1954004 3531269 8992833 1390203 330217 1787140 1954004 3531269 8992833 1133065 7859768 7590 11836 23638 -8238 2075 36901 1782 3237 4 24578 29601 9059335 277230 0.86760 0.94800 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 1,782. 2021 AMOUNT: $ 3,237. 2022 AMOUNT: $ 4. 2023 AMOUNT: $ 17. FUNDRAISING - 2023 AMOUNT: $ 24,561. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 111559 14591 1678 124472 127148 -10291 3572 1726 111559 106799 21525 1176 127148 95238 11805 244 106799 93169 6417 3429 919 95238 1.00000 0 0 45000 45000 1167378 75000 1092378 159186 146908 12278 11858 11858 0 190769 145048 45721 1195377 BENEFICIAL INTEREST IN FOUNDATION 124472 SECURITY DEPOSIT 14576 RIGHT-OF-USE ASSET - OPERATING LEASE 112759 251807 LEASE LIABILITY - OPERATING LEASE 36326 CURRENT PORTION LEASE LIABILITY - OPERATING LEASE 77958 CASH OVERDRAFT 7698 121982 X 3856999 8675 115662 124337 3732662 0 3732662 2716322 8675 101071 109746 2606576 0 2606576 PART V, LINE 4: THE CENTER'S BENEFICIAL INTEREST IN A FUND WITH BERKSHIRE TACONIC COMMUNITY FOUNDATION (THE"FOUNDATION") IS RECOGNIZED AS AN ASSET WITH DONOR RESTRICTIONS. THE FUND IS INVESTED IN THEFOUNDATION'S MANAGED POOL. DISTRIBUTIONS CANNOT EXCEED THE ANNUAL SPENDING POLICY UNLESS THE CENTER WILL OTHERWISE BE FORCED TO CEASE OPERATIONS, AS DETERMINED BY AN AFFIRMATIVE 2/3 VOTE OFTHE CENTER'S BOARD OF DIRECTORS. THE FOUNDATION IS THE LEGAL OWNER OF THE FUND AND RETAINSVARIANCE POWERS. THE VALUE OF THE FUND WAS $124,472 AT DECEMBER 31, 2023. THE CENTER RECEIVES THE ANNUAL NET INCOME FROM THE FUND AFTER PAYING ADMINISTRATIVE FEES TO THE FOUNDATION. DISTRIBUTIONS FROM THE FUND WILL BE MADE FOR THE SOLE PURPOSE OF SUPPORTING THE ANNUAL OPERATING COSTS AND PROGRAM EXPENSES OF THE CENTER. PART X, LINE 2: THE CENTER IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT SUBJECT TO INCOME TAXES ON INCOME RECEIVED FOR EXEMPT PURPOSES. NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. THE CENTER FOLLOWS STATUTORY REQUIREMENTS FOR INCOME TAX ACCOUNTING AND AVOIDS RISKS WITH TAX POSITIONS THAT MAY BE CHALLENGED UPON EXAMINATION. MANAGEMENT BELIEVES LIABILITY FROM TAXING AUTHORITY EXAMINATION, IF ANY, WOULD NOT HAVE A MATERIAL EFFECT ON THE CENTER'S FINANCIAL STATEMENTS. THERE ARE NO TAXING AUTHORITY EXAMINATIONS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAIN ON BENEFICIAL INTEREST IN FOUNDATION 14,591. FUND RAISING EXPENSES NETTED WITH REVENUE 101,071. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUND RAISING EXPENSES NETTED WITH REVENUE 101,071. X CHEF AND FARMER BRUNCH 518734 393102 125632 0 9615 15545 19359 550 56002 518734 393102 125632 9615 15545 19359 550 56002 101071 24561 X 3 109650 MARKET VALUE X 1 1084000 MARKET VALUE X AUCTION ITEMS 27 19699 MARKET VALUE/COMPARA 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B BEFORE FILING, THE FULL FORM 990 IS REVIEWED BY FINANCIAL STAFF, THE FINANCE/AUDIT COMMITTEE, THE EXECUTIVE DIRECTOR AND THE BOARD CHAIR; SENIOR PROGRAM STAFF AND THE PROGRAM COMMITTEE REVIEW THE PROGRAM PORTIONS; THE GOVERNANCE COMMITTEE REVIEWS PART VI, SECTIONS A AND B; AND THE PROPOSED FINAL FORM 990 DOCUMENT IS PROVIDED TO, REVIEWED AND APPROVED BY THE FULL BOARD BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C UPON ELECTION OR HIRING AND EACH YEAR THEREAFTER, EACH DIRECTOR, OFFICER AND KEY EMPLOYEE RECEIVES A COPY OF THE ORGANIZATION'S CONFLICT OF INTEREST AND RELATED PARTY TRANSACTION POLICY ("CONFLICTS POLICY") AND IS REQUIRED TO SIGN A DECLARATION ATTESTING TO HIS OR HER UNDERSTANDING OF THE CONFLICTS POLICY AND AFFIRMING CURRENT AND FUTURE COMPLIANCE WITH IT. ANY POTENTIAL CONFLICT IS TO BE DISCLOSED PROMPTLY TO THE BOARD CHAIR OR AUDIT COMMITTEE CHAIR AND A BOARD MEETING IS CALLED TO DISCUSS THE POTENTIAL CONFLICT. THE CONCERNED PARTY MAY NOT BE PRESENT FOR THE BOARD DISCUSSION OF THE MATTER AT ISSUE OR ITS DETERMINATION OF THE PROPER COURSE OF ACTION, ALTHOUGH THE BOARD MAY ALLOW THE INDIVIDUAL TO BE PRESENT TO PROVIDE NEEDED ADDITIONAL INFORMATION TO THE BOARD BEFORE ITS COMMENCEMENT OF DELIBERATIONS. THE EXISTENCE AND RESOLUTION OF THE CONFLICT IS TO BE DOCUMENTED IN THE CORPORATION'S RECORDS, INCLUDING THE MINUTES OF ANY MEETING IN WHICH THE CONFLICT WAS DISCUSSED OR VOTED ON. ANY DIRECTOR, OFFICER OR KEY PERSON WHO HAS AN INTEREST IN A RELATED PARTY TRANSACTION SHALL DISCLOSE IN GOOD FAITH TO THE BOARD OR AUTHORIZED COMMITTEE THEREOF THE MATERIAL FACTS CONCERNING SUCH INTEREST. THE ORGANIZATION SHALL NOT ENTER INTO ANY RELATED PARTY TRANSACTION UNLESS THE TRANSACTION IS DETEREMINED BY THE BOARD OR AUTHORIZED COMMITTEE THEREOF TO BE FAIR, REASONABLE AND IN THE ORGANIZATION'S BEST INTEREST AT THE TIME OF SUCH DETERMINATION. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S PROCESS FOR DETERMINING THE ANNUAL COMPENSATION OF THE EXECUTIVE DIRECTOR (ED) IS AS FOLLOWS: THE BOARD CHAIR SECURES BOTH A SELF-EVALUATION FROM THE ED AND COMPLETED ED EVALUATION FORMS FROM BOARD MEMBERS. PROPOSED ED AND ORGANIZATIONAL GOALS ARE ESTABLISHED ANNUALLY BY THE BOARD CHAIR WITH THE ED, APPROVED BY THE BOARD, AND USED IN PART TO EVALUATE ED PERFORMANCE. THE EXECUTIVE COMMITTEE REVIEWS THE AFOREMENTIONED ANNUAL GOALS AND EVALUATIONS AS WELL AS COMPARABLE SALARIES IN THE REGION (FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS WITH NONPROFITS OF SIMILAR SIZE AND MISSION); SECURES FROM THE FINANCE COMMITTEE THE RANGE OF SALARY FUNDING CAPACITY AND RECOMMENDS THE COMPENSATION TO THE FULL BOARD BASED ON ALL THE ABOVE INFORMATION. FOLLOWING FULL BOARD DISCUSSION IN EXECUTIVE SESSION OF THE FACTORS SUPPORTING THE EXECUTIVE COMMITTEE RECOMMENDATION, THE BOARD DETERMINES AND APPROVES THE ED COMPENSATION FOR THE FOLLOWING YEAR. NO MEMBER OF THE BOARD OF DIRECTORS RECEIVES COMPENSATION. THE ED IS THE ONLY EMPLOYEE MEETING THE DEFINTION OF A "TOP MANAGEMENT OFFICIAL". THERE ARE NO KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 NECC PROVIDES COPIES OF ITS 990 AND CHAR 500 ON ITS WEBSITE, AND THEY ARE AVAILABLE BY SUBMITTING A REQUEST TO THE EXECUTIVE DIRECTOR BY EMAIL (INFO@NECCMILLERTON.ORG) OR REGULAR POST (51 SOUTH CENTER STREET/PO BOX 35, MILLERTON, NY 12546). OUR FINANCIALS ARE ALSO AVAILABLE BY REQUEST FROM THE NYS CHARITIES BUREAU. FORM 990, PART XI, LINE 9: GAIN (LOSS) ON BENEFICIAL INTEREST IN FOUNDATION 14,591.