2024-08-05T11:11:15-04:00 2023-12-31 471793720 ARCARA LENDA EUSANIO & STACEY CPA'S PC 5214 MAIN ST STE 200 WILLIAMSVILLE NY 14221 990 2023-01-01 160964724 THE VALLEY COMMUNITY ASSOCIATION INC VALL 7168234707 93 LEDDY STREET BUFFALO NY 14210 DENISE PIKUZINSKI EXECUTIVE DIRECTOR 7168234707 2024-05-15 true true DAVID ARCARA CPA P00165827 7166342722 2024-07-30 2023 2024-08-08 14:25:15Z CAROLYN LOPEZ 93 LEDDY STREET BUFFALO NY 14210 3352305 false X WWW.THEVALLEYCENTER.COM X 1968 NY THE ASSOCIATION IS DEDICATED TO ENHANCING THE QUALITY OF LIFE OF THE RESIDENTS OF THE BUFFALO RIVER COMMUNITY BY MEETING INDIVIDUAL AND FAMILY NEEDS AND PROMOTING ENVIRONMENTAL BEAUTIFICATION AND STEWARDSHIP. ADVOCATING A STRONG SENSE OF EMPOWERMENT AND OWNERSHIP, THE VALLEY COMMUNITY ASSOCIATION'S COMMMITTED STAFF AND VOLUNTEERS SERVE INFANTS THROUGH OLDER AMERICANS WITH HEALTH-RELATED, EDUCATIONAL, ECONOMIC, SOCIAL AND RECREATIONAL, AND COMMUNITY DEVELOPMENT OPPORTUNITIES. 21 21 116 100 560609 1471338 1304701 595938 907194 2937 19685 646832 712176 2717045 2943756 0 0 1512458 1758585 0 9427 1178531 1265541 2690989 3024126 26056 -80370 6559120 6409219 115623 46092 6443497 6363127 X THE ASSOCIATION IS DEDICATED TO ENHANCING THE QUALITY OF LIFE OF THE RESIDENTS OF THE BUFFALO RIVER COMMUNITY BY MEETING INDIVIDUAL AND FAMILY NEEDS AND PROMOTING ENVIRONMENTAL BEAUTIFICATION AND STEWARDSHIP. ADVOCATING A STRONG SENSE OF EMPOWERMENT AND OWNERSHIP, THE VALLEY COMMUNITY ASSOCIATION'S COMMMITTED STAFF AND VOLUNTEERS SERVE INFANTS THROUGH OLDER AMERICANS WITH HEALTH-RELATED, EDUCATIONAL, ECONOMIC, SOCIAL AND RECREATIONAL, AND COMMUNITY DEVELOPMENT OPPORTUNITIES. false false 898353 4514 RIVER PARK AND TEWKSBURY LODGE - PRESERVED, PROTECTED AND WORKED TO BEAUTIFY BUFFALO'S WATERFRONT AND THE BUFFALO RIVER AND PROMOTED EDUCATIONAL AND RECREATIONAL EVENTS IN CONNECTION THEREWITH. 963778 846638 CHILD CARE - OPERATED TWO FULLY LICENSED DAY CARE FACILITIES. ONE SITE IS TEMPORARILY CLOSED DUE TO THE PANDEMIC. 626758 27972 FAMILY AND YOUTH SERVICES - PROVIDED TUTORING, AFTER SCHOOL STUDY FACILITIES, A VIRTUAL LEARNING HUB, COUNSELING, AND SPORTS AND RECREATION ACTIVITIES. 291856 28070 SELF SUFFICIENCY - PROVIDED FOOD AND CLOTHING, EMPLOYMENT, RETRAINING AND CRISIS INTERVENTION REFERRALS TO FAMILIES. MUSEUM - PROVIDED EDUCATIONAL MUSEUM WITH INFORMATION FOR THE ENTIRE COMMUNITY ON LOCAL HISTORY. SENIOR CITIZENS - PROVIDED SOCIAL ACTIVITIES, HEALTH AND RELATED SEMINARS AND TRANSPORTATION OF SENIOR CITIZENS. 291856 28070 2780745 true true false false false false false false false false true false false false false true true false false false false false false false true true false false false false false false false false false false false false true false false false true false false false false true 12 3 true 116 true true true false false false false false false false false false false false false false X 21 21 true false false false true true false true true false false true true true true true true true true false NY X DENISE PIKUZINSKI 7168234707 93 LEDDY STREET BUFFALO NY 14210 DENISE PIKUZINSKI EXECUTIVE DI 40.00 X 90875 0 13831 WILLIAM BUTLER BOARD MEMBER 0.50 X 0 0 0 JOSEPH CARPINO VICE PRESIDE 15.00 X X 0 0 0 SHARON COMERFORD BOARD MEMBER 0.50 X 0 0 0 JAMES COSGROVE BOARD MEMBER 0.50 X 0 0 0 JOHN CYWINSKI TREASURER 1.50 X X 0 0 0 CATHY DECKER BOARD MEMBER 0.50 X 0 0 0 TOM DIXON BOARD MEMBER 0.50 X 0 0 0 MATTHEW DOBSON BOARD MEMBER 1.00 X 0 0 0 CHERI DOLAN BOARD MEMBER 0.50 X 0 0 0 LON FOLTS BOARD MEMBER 0.75 X 0 0 0 BERT HYDE BOARD MEMBER 4.00 X 0 0 0 CAROLYN LOPEZ PRESIDENT 10.00 X X 0 0 0 CHERYL MARTINEZ BOARD MEMBER 1.00 X 0 0 0 KAYLIN MARTINEZ BOARD MEMBER 0.50 X 0 0 0 BILL MILLER BOARD MEMBER 0.50 X 0 0 0 MICHAEL MULQUEEN BOARD MEMBER 15.00 X 0 0 0 JUDY NOWAK SECRETARY 0.50 X X 0 0 0 MARK ROJEK BOARD MEMBER 1.00 X 0 0 0 MARK SCHROEDER BOARD MEMBER 0.75 X 0 0 0 MARK SMITH BOARD MEMBER 0.50 X 0 0 0 NICOLE MARTINEZ SR BOARD MEMBER 0.50 X 0 0 0 90875 13831 false false false 3106 770 1030994 269831 276000 1304701 CHILD CARE 624410 846638 846638 FAMILY AND YOUTH 900099 27972 27972 SENIOR PROGRAM 900099 18463 18463 OTHER 900099 9607 9607 PARK RENTAL / DONORS 900099 4514 4514 907194 19685 19685 179048 96187 82861 148155 86564 61591 61591 786407 225798 560609 560609 MISCELLANEOUS INCOME 900099 7115 7115 7115 2943756 968785 560609 26800 106914 11772 93425 1717 1474352 1463295 5857 5200 28241 28241 149078 142058 6491 529 25580 23589 1991 151341 134439 16727 175 9476 6212 3147 117 397011 334166 62845 35973 30294 5679 975 940 35 286053 267292 18761 57830 53277 4553 SUPPLIES 187426 176979 8855 1592 EQUIPMENT RENTAL & MAINT. 80838 78491 2347 BANK SERVICE CHARGES 17573 16784 728 61 MISCELLANEOUS 9418 7541 1877 6047 5375 636 36 3024126 2780745 233954 9427 1322905 1647681 395988 387823 366162 286268 327162 100803 6903 6672 7603604 3623632 4140000 3979972 6559120 6409219 72390 22804 43233 23288 115623 46092 X 6349754 6272064 93743 91063 6443497 6363127 6559120 6409219 -80370 X false true X true false X 1084492 599717 1454445 1471338 1304701 5914693 1084492 599717 1454445 1471338 1304701 5914693 5914693 4821 1983 864 2937 19685 30290 5944983 4750483 0.99490 0.99780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 282580 282580 6586064 3156854 3429210 662099 397339 264760 72861 69439 3422 3979972 X 3169554 225798 225798 2943756 2943756 3249924 225798 225798 3024126 3024126 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT OF THE ASSOCIATION TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS. MANAGEMENT BELIEVES THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO DECEMBER 31, 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD 225,798 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 225,798 RIVERPARK EVENT 112573 112573 23108 17683 15281 GOLF TOURNAMENT 17710 17710 5918 1965 1587 2 40488 40488 2251 8130 3400 11041 170771 170771 8169 33203 21083 27909 90364 80407 false false 148155 74900 11664 true 1.00000 148155 74900 11664 86564 61591 NY true false false false 1.00000 DENISE PIKUZINSKI 93 LEDDY STREET BUFFALO NY 14210 false DENISE PIKUZINSKI OVERSIGHT OF GAMING ACTIVITIES. X false X 1 269000 FAIR MARKET VALUE X EQUIPMENT 1 7000 FAIR MARKET VALUE false false false SCHEDULE M, PAGE 2, PART II THE CITY OF BUFFALO RENTS THE FACILITY FROM WHICH THE ORGANIZATION CONDUCTS ITS ACTIVITIES TO THE ORGANIZATION FOR 1 PER YEAR. THE VALUE ESTABLISHED IS BASED ON AN ESTIMATE OF WHAT A REASONABLE RENTAL RATE WOULD BE FOR COMPARABLE SPACE IN THE REGION. FORM 990 - ORGANIZATION'S MISSION THE ASSOCIATION IS DEDICATED TO ENHANCING THE QUALITY OF LIFE OF THE RESIDENTS OF THE BUFFALO RIVER COMMUNITY BY MEETING INDIVIDUAL AND FAMILY NEEDS AND PROMOTING ENVIRONMENTAL BEAUTIFICATION AND STEWARDSHIP. ADVOCATING A STRONG SENSE OF EMPOWERMENT AND OWNERSHIP, THE VALLEY COMMUNITY ASSOCIATION'S COMMMITTED STAFF AND VOLUNTEERS SERVE INFANTS THROUGH OLDER AMERICANS WITH HEALTH-RELATED, EDUCATIONAL, ECONOMIC, SOCIAL AND RECREATIONAL, AND COMMUNITY DEVELOPMENT OPPORTUNITIES. FORM 990, PAGE 2, PART III, LINE 4D SELF SUFFICIENCY - PROVIDED FOOD AND CLOTHING, EMPLOYMENT, RETRAINING AND CRISIS INTERVENTION REFERRALS TO FAMILIES. MUSEUM - PROVIDED EDUCATIONAL MUSEUM WITH INFORMATION FOR THE ENTIRE COMMUNITY ON LOCAL HISTORY. SENIOR CITIZENS - PROVIDED SOCIAL ACTIVITIES, HEALTH AND RELATED SEMINARS AND TRANSPORTATION OF SENIOR CITIZENS. FORM 990, PAGE 6, PART VI, LINE 2 JUDY NOWAK CHERI DOLAN SECRETARY DIRECTOR FAMILY RELATIONSHIP NICOLE MARTINEZ, SR. KAYLIN MARTINEZ BOARD MEMBER BOARD MEMBER FAMILY RELATIONSHIP CHERYL MARTINEZ KAYLIN MARTINEZ BOARD MEMBER BOARD MEMBER FAMILY RELATIONSHIP NICOLE MARTINEZ, SR. CHERYL MARTINEZ BOARD MEMBER BOARD MEMBER FAMILY RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION. ANYONE CAN BECOME A MEMBER AS LONG AS THEY PAY THEIR DUES. THE DUES AMOUNTS ARE 5 FOR SENIORS, 10 FOR INDIVIDUALS, OR 25 FOR FAMILY MEMBERSHIP. A DATABASE OF ALL MEMBERS IS KEPT AND DUES ARE TRACKED. IF MEMBERSHIP EXPIRES, THE MEMBER IS REVERTED TO A POTENTIAL MEMBER UNTIL THEIR DUES HAVE BEEN PAID. THESE MEMBERS ARE LIMITED IN THAT THEY DO NOT ELECT THE MEMBERS OF THE GOVERNING BODY NOR DO THEY APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 7A THE BOARD MEMBERS ARE ELECTED FOR THREE YEAR TERMS. RE-ELECTION IS DONE AT THE ANNUAL MEETING IN NOVEMBER. A MAILING IS SENT TO ALL CURRENT MEMBERS INVITING THEM TO THE ANNUAL MEETING. BOARD MEMBERS ARE THEN RE-ELECTED BY THE MEMBERS ATTENDING THE ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD TREASURER REVIEWS THE FORM WITH THE AUDIT/FINANCE COMMITTEE. ONCE THAT REVIEW HAS BEEN APPROVED, THE TREASURER THEN REVIEWS THE FORM AT THE BOARD MEETING WITH ALL OF THE BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 12C ALL ASSOCIATION TRANSACTIONS ARE MONITORED BY THE FINANCE COMMITTEE AND ANY POSSIBLE CONFLICTS ARE DISCUSSED AT FULL BOARD MEETINGS TO ENSURE CONFLICTS ARE ADDRESSED. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD MEMBERS PERFORM AN ANNUAL REVIEW. THE HR COMMITTEE REVIEWS THE RESULTS AND PRESENTS THEM TO THE EXECUTIVE COMMITTEE AND THEIR RECOMMENDATION FOR COMPENSATION IS DISCUSSED. A MOTION IS MADE TO THE BOARD AT A BOARD MEETING FOR APPROVAL. A REVIEW OF SIMILAR POSITIONS SALARIES IN THE GEOGRAPHIC AREA WITH SIMILAR FUNDING IS ALSO DONE. FORM 990, PAGE 6, PART VI, LINE 15B SAME AS IN QUESTION 15A. FORM 990, PAGE 6, PART VI, LINE 19 VALLEY COMMUNITY ASSOCIATION, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND AT THE ANNUAL MEETING. BUFFALO RIVER FEST PARK LLC 93 LEDDY STREET BUFFALO NY 14210 204669794 PARK PROJ. NY 912760 4578825 NA