2024-02-23T16:03:53-05:00 2023-06-30 203934956 WHISMAN GIORDANO & ASSOCIATES LLC 111 CONTINENTAL DR STE 210 NEWARK DE 197134330 990 2022-07-01 510412683 NEW CASTLE SENIOR CENTER INC NEWC 3023264209 PO BOX 30 400 SOUTH STREET NEW CASTLE DE 197200030 NATALIE KAPLAN EXECUTIVE DIRECTOR 3023264209 2024-02-15 true NATALIE KAPLAN 999009999 false JOSEPH A GIORDANO CPA P00578904 3022660202 2024-02-23 2022 2023-04-26 12:10:37Z NATALIE KAPLAN PO BOX 30 400 SOUTH STREET NEW CASTLE DE 19720 325836 false X WWW.NEWCASTLESENIORCENTER.COM X 2001 DE THE ORGANIZATION SERVES THE OLDER ADULTS WITH PROGRAMS TO ENHANCE THEIR HEALTH, HAPPINESS, AND INDEPENDENCE WITHIN THE COMMUNITY. 12 12 6 30 0 351181 224232 10119 12875 35119 30873 49791 50491 446210 318471 0 0 149124 160245 0 20210 153668 158646 302792 318891 143418 -420 2363723 2406322 6702 8323 2357021 2397999 THE ORGANIZATION SERVES THE OLDER ADULTS WITH PROGRAMS TO ENHANCE THEIR HEALTH, HAPPINESS, AND INDEPENDENCE WITHIN THE COMMUNITY. false false 260104 12875 THE ORGANIZATION SERVES THE OLDER ADULTS WITH PROGRAMS TO ENHANCE THEIR HEALTH, HAPPINESS, AND INDEPENDENCE WITHIN THE COMMUNITY. 260104 true false false false false false false false false true true false false false false true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 4 0 6 true false false false false false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true true false X X NATALIE KAPLAN 3023264209 PO BOX 30 400 SOUTH STREET NEW CASTLE DE 19720 CANDICE KNOTTS PRESIDENT 1.00 X X 0 0 0 BOB THATCHER VICE PRESIDE 1.00 X X 0 0 0 TISH GALLAGHER SECRETARY 1.00 X X 0 0 0 ERICA SUPPA TREASURER 1.00 X X 0 0 0 JUDY BARTHEL DIRECTOR 1.00 X 0 0 0 MARIANNE CAVEN DIRECTOR 1.00 X 0 0 0 DWAYNE FOSTER DIRECTOR 1.00 X 0 0 0 ALICE FOX DIRECTOR 1.00 X 0 0 0 MARLENE JOHNSON DIRECTOR 1.00 X 0 0 0 RANDI LICCIARDELLO DIRECTOR 1.00 X 0 0 0 BONNIE MCMICHAEL DIRECTOR 1.00 X 0 0 0 NICOLE POORE DIRECTOR 1.00 X 0 0 0 NATALIE KAPLAN EXECUTIVE DI 40.00 X 67655 0 14408 67655 14408 false false false 180689 43543 224232 PROGRAM REVENUE 12875 12875 12875 30873 30873 15508 15508 15508 15508 42323 7365 34958 MISCELLANEOUS INCOME 900099 25 25 25 318471 12875 46406 69237 55390 6924 6923 65669 52535 6567 6567 14738 11790 1474 1474 10601 8481 1060 1060 10000 7500 1000 1500 17630 13222 1763 2645 4007 3296 670 41 49211 44446 4765 5808 5808 55488 44390 11098 16136 12909 3227 DUES & SUBSCRIPTIONS 320 320 TAXES 25 25 MISCELLANEOUS 21 17 4 318891 260104 38577 20210 117853 119750 9223 9225 13097 11701 3043373 1461401 1596697 1581972 611403 683674 15450 2363723 2406322 6702 8323 6702 8323 X 1045061 1081669 1311960 1316330 2357021 2397999 2363723 2406322 X -420 45105 -3707 X true X false true false X 200426 237973 214857 351181 224232 1228669 200426 237973 214857 351181 224232 1228669 1228669 69016 54893 35417 49564 46381 255271 94 44 1018 35 25 1216 1485156 195977 0.82730 0.80020 X PART II, LINE 10 MISCELLANEOUS 1,216 281503 34827 316330 341194 -59691 281503 269513 11766 341194 302383 -22870 269513 257717 44666 302383 1.00000 false false 1000000 1000000 1744388 1198088 546300 59566 48741 10825 94400 72811 21589 145019 141761 3258 1581972 X 367234 45105 7365 52470 314764 3707 3707 318471 326256 7365 7365 318891 318891 SCHEDULE D, PAGE 3, PART X NEW CASTLE SENIOR CENTER, INC. IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. IN ADDITION, THE ENTITY HAS BEEN CLASSIFIED AS ONE THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509 (A) OF THE INTERNAL REVENUE CODE AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). ALTHOUGH THE ENTITY IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, THE ENTITY IS REQUIRED TO ADHERE TO ASC 740, "ACCOUNTING FOR INCOME TAXES", WHICH APPLIES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT. ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF THE RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE JUNE 30, 2020, 2021 AND 2022, TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE ENTITY IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ENTITY BEEN CONTACTED BY THIS JURISDICTION. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES WOULD BE RECORDED AS INCOME TAX EXPENSE. THERE ARE NO INTEREST AND PENALTIES AS OF JUNE 30, 2023 AND 2022. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES NETTED AGAINST INCOME 7,365 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSE NETTED AGAINST INCOME 7,365 DINING IN THE S 20114 20114 2976 10 WEEK CLUB 7565 7565 2313 1 6227 6227 665 33906 33906 5954 5954 27952 FORM 990, PAGE 6, PART VI, LINE 11B FIRST, THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS 990. THEN THE 990 IS PRESENTED TO THE FULL BOARD FOR A VOTE TO BE ACCEPTED BY A MAJORITY OF DIRECTORS. THE BOARD PRESIDENT AND EXECUTIVE DIRECTOR SIGN THE 990. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST DISCLOSURE FORM IS UPDATED ANNUALLY. THE DIRECTOR AND TREASURER MONITOR PROPOSED AND ONGOING TRANSACTIONS FOR ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST AND ADVISE THE PRESIDENT OF THE BOARD OF DIRECTORS ACCORDINGLY. FORM 990, PAGE 6, PART VI, LINE 15A THE PROCESS OF DETERMING COMPENSATION INVOLVES THE USE OF COMPARABLE COMPENSATION DATA AND REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15B THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES AT THIS TIME. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 IS ALSO AVAILABLE ON GUIDESTAR.ORG. FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES NETTED AGAINST INCOME 7,365 FUNDRAISING EXPENSE NETTED AGAINST INCOME -7,365