2025-02-19T14:38:23-06:00 2023-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2023-01-01 274649035 NEWBURGH ARMORY UNITY CENTER INC NEWB 8452454035 321 SOUTH WILLIAM STREET NEWBURGH NY 12550 WILBUR HIGGINS CHAIRMAN 8452454035 2025-02-19 1 1 MELISSA MODELSON P01603524 9143818900 2025-02-12 2023 2025-03-06 01:10:19Z X WILBUR HIGGINS 321 SOUTH WILLIAM STREET NEWBURGH NY 12550 2022260 0 X WWW.NEWBURGHARMORY.ORG X 2011 NY NEWBURGH ARMORY UNITY CENTER (NAUC) WAS FORMED TO MANAGE THE NEWBURGH ARMORY AND TO CREATE COLLABORATIVE RELATIONSHIPS AMONG NOT-FOR-PROFIT ORGANIZATIONS TO COLLECTIVELY INCREASE CAPACITY FOR PROGRAMMING AIMED PRIMARILY AT INNER CITY YOUTH AND FAMILIES. PROGRAMS AT THE NAUC FOCUS ON ATHLETICS, EDUCATION, AND THE ADVANCEMENT OF BUSINESS FOR THE BENEFIT OF THE PEOPLE OF THE CITY OF NEWBURGH AND STUDENTS OF THE NEWBURGH ENLARGED CITY SCHOOL DISTRICT. 18 17 138 800 0 0 698769 1457675 389562 460497 0 0 76499 76549 1164830 1994721 6704 11262 0 0 820430 921218 0 0 26340 950381 1063220 1777515 1995700 -612685 -979 3198992 3298291 110155 210433 3088837 3087858 X NEWBURGH ARMORY UNITY CENTER (NAUC) WAS FORMED TO MANAGE THE NEWBURGH ARMORY AND TO CREATE COLLABORATIVE RELATIONSHIPS AMONG NOT-FOR-PROFIT ORGANIZATIONS TO COLLECTIVELY INCREASE CAPACITY FOR PROGRAMMING AIMED PRIMARILY AT INNER CITY YOUTH AND FAMILIES. PROGRAMS AT THE NAUC FOCUS ON ATHLETICS, EDUCATION, AND THE ADVANCEMENT OF BUSINESS FOR THE BENEFIT OF THE PEOPLE OF THE CITY OF NEWBURGH AND STUDENTS OF THE NEWBURGH ENLARGED CITY SCHOOL DISTRICT. 0 0 1497857 11262 460497 SATURDAY MORNING ENRICHMENT PROGRAMING:THE SATURDAY MORNING ENRICHMENT PROGRAM (SMEP) IS THE CORNERSTONE OF THE NAUC'S MISSION TO PROVIDE HIGH-QUALITY ACADEMIC ENRICHMENT AND EARLY CHILDHOOD LITERACY PROGRAMS TO THE CHILDREN AND FAMILIES OF THE NEWBURGH ENLARGED CITY SCHOOL DISTRICT. CHILDREN IN PRE-K THROUGH SIXTH GRADE PARTICIPATE IN READING, WRITING, MATH, ENGINEERING, NATURAL SCIENCE, COMPUTER SCIENCE, AND THE ARTS WITH THE GOAL OF DEVELOPING SCHOLASTIC ABILITY, LIFE SKILLS, AND EMOTIONAL INTELLIGENCE. THE NAUC ALSO OFFERS SPORTS PROGRAMMING TO PROVIDE SKILLS AND INCREASE DEVELOPMENT, AS WELL AS TO INTRODUCE LEADERSHIP SKILLS AND TEAM BUILDING. THE PROGRAM IS A COLLABORATION BETWEEN THE UNITY CENTER, THE CITY OF NEWBURGH, THE COUNTY OF ORANGE, NONPROFIT ORGANIZATIONS, PARENTS/GUARDIANS, STUDENTS, AND HUNDREDS OF VOLUNTEERS. ALL OF OUR PROGRAMMING IS FREE TO PARTICIPANTS. 99624 0 0 AFTER SCHOOL PROGRAM: NAUC HAS IMPLEMENTED SEVERAL PROGRAMS FOR ELEMENTARY, MIDDLE, AND HIGH SCHOOL STUDENTS EACH WEEKDAY AFTER SCHOOL THAT ALLOW US TO SERVE A MUCH BROADER POPULATION AND OFFER MORE IN-DEPTH LEARNING THAN OUR ONE-HOUR CLASSES ON SATURDAY MORNINGS. OUR AFTER-SCHOOL PROGRAMMING INCLUDES LITERACY TUTORING, CODING CLASSES, IN-DEPTH SUBJECT PROGRAMMING, A MATH CLUB, RESTORATIVE JUSTICE CIRCLES, HOMEWORK HELP, AND A BOY & CUB SCOUTS PROGRAM. ALL OF OUR PROGRAMMING IS FREE TO PARTICIPANTS. 24020 0 0 BASKETBALL LEAGUES: THE ALL-CITY WIDE BASKETBALL TEAM IS COMPRISED OF FOUR CO-ED TEAMS FOR CHILDREN AGED 5-18. THE PROGRAM RUNS ON WEEKENDS AND ON WEEKDAY EVENINGS IN 12-WEEK SESSIONS. ALONG WITH SKILLS TRAINING AND DRILLS, TEAMS PLAY EACH OTHER EACH WEEK. APPROXIMATELY 240 YOUTH PARTICIPATE IN EACH SESSION. ALL OF OUR PROGRAMMING IS FREE TO PARTICIPANTS. 1621501 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 138 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 17 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 0 0 NY X X MAZIE HAIGHT 8452454035 321 SOUTH WILLIAM STREET NEWBURGH NY 12550 X WILLIAM KAPLAN CHAIRMAN 30.00 X X 0 0 0 WILBUR HIGGINS VICE CHAIRMAN 5.00 X X 0 0 0 MARTIN MILANO TREASURER 1.50 X X 0 0 0 JOAN KAPLAN SECRETARY 1.50 X X 0 0 0 THOMAS D WEDDELL CPA INCOMING CHAIRMAN 10.00 X 0 0 0 JASON ADSIT BOARD MEMBER 1.50 X 0 0 0 VALERIE BRYANT BOARD MEMBER 1.50 X 0 0 0 RONALD COLAVITO BOARD MEMBER 1.50 X 0 0 0 GABRIELLE HILL BOARD MEMBER THRU 01/2023 4.50 X 0 0 0 PHILIP HOWARD BOARD MEMBER 1.50 X 0 0 0 ANDREW KOMONCHAK BOARD MEMBER 1.50 X 0 0 0 PATRICIA LARKIN BOARD MEMBER 1.50 X 0 0 0 REV NELSON MCALLISTER BOARD MEMBER 1.50 X 0 0 0 STEVEN NEUHAUS BOARD MEMBER 1.50 X 0 0 0 JAMES O'DONNELL BOARD MEMBER 1.50 X 0 0 0 MARCO ORTEGA BOARD MEMBER 10.00 X 0 0 0 JAMES RAIMOS BOARD MEMBER 1.50 X 0 0 0 HAROLD RAYFORD BOARD MEMBER 21.50 X 31200 0 0 RUSSELL VERNON BOARD MEMBER 1.50 X 0 0 0 NANCY PROYECT EXECUTIVE DIRECTOR 50.00 X 105000 0 20411 136200 0 20411 1 0 0 0 0 40001 70687 756337 590650 1457675 ARMORY RENTAL 900099 215977 215977 INDOOR FIELD RENTAL 900099 158545 158545 NAUC SOCCER PROGRAM 900099 75775 75775 PICK UP VOLLEY BALL 900099 5605 5605 SWIM PROGRAM 900099 4595 4595 460497 19393 70687 27539 -8146 -8146 EVENT PARKING INCOME 900099 43762 43762 VENDING COMMISSIONS 900099 22453 22453 INSURANCE CLAIM PROCEE 900099 18480 18480 84695 1994721 460497 0 76549 617 617 10645 10645 156611 134189 19090 3332 3715 3183 453 79 664105 569981 80853 13271 23887 17602 6285 72900 62190 8568 2142 5763 5763 48746 48746 164691 127192 36973 526 267866 238146 22730 6990 10288 8230 2058 120575 96460 24115 2739 2739 5062 5062 330356 264285 66071 47693 38154 9539 MAINTENANCE 54617 43064 11553 GARDEN EXPENSES 4824 4824 1995700 1621501 347859 26340 172263 204232 178654 418220 27800 149815 3874 7084 5403728 2995119 2695365 2408609 121036 110331 3198992 3298291 68926 95743 20575 33450 20654 9949 71291 110155 210433 X 3088837 2786223 301635 3088837 3087858 3198992 3298291 -979 0 X 0 1 X 0 0 X 1006429 582050 843001 698769 1457675 4587924 1006429 582050 843001 698769 1457675 4587924 1138128 3449796 19 88 107 2830 2830 44827 6047 57230 73669 84695 266468 4857329 1880111 0.71020 0.77630 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: VENDING COMMISSIONS - 2019 AMOUNT: $ 11,249. 2020 AMOUNT: $ 4,005. 2021 AMOUNT: $ 2,017. 2022 AMOUNT: $ 14,018. 2023 AMOUNT: $ 22,453. EVENT PARKING INCOME - 2019 AMOUNT: $ 31,877. 2020 AMOUNT: $ 1,202. 2021 AMOUNT: $ 54,208. 2022 AMOUNT: $ 58,331. 2023 AMOUNT: $ 43,762. MISCELLANEOUS - 2019 AMOUNT: $ 1,701. 2020 AMOUNT: $ 840. 2021 AMOUNT: $ 1,005. 2022 AMOUNT: $ 1,320. INSURANCE CLAIM PROCEEDS - 2023 AMOUNT: $ 18,480. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 5076287 2711132 2365155 296917 273537 23380 30524 10450 20074 2408609 X 2080056 62018 23317 85335 1994721 0 1994721 2081035 62018 23317 85335 1995700 0 1995700 PART IV, LINE 2B: THE NAUC SPONSORS A LOCAL BOY SCOUT TROOP AND PROVIDES ADMINISTRATIVE SERVICES INCLUDING MAINTAINING THEIR BANK ACCOUNT. THE NAUC HOLDS CASH FOR THE TROOP IN A SEPARATE ACCOUNT. PART X, LINE 2: THE NAUC RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY WHEN THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE NAUC HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION AND/OR DISCLOSURE. THE NAUC IS NO LONGER SUBJECT TO EXAMINATIONS BY APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: RECLASS OF SPECIAL EVENT EXPENSES TO PART VIII, LINE 8B 23,317. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASS OF SPECIAL EVENT EXPENSES TO PART VIII, LINE 8B 23,317. GOLF OUTING 90080 70687 19393 10 10008 10100 7421 90080 70687 19393 10 10008 10100 7421 27539 -8146 1 4 FOREVER 4 FUND 6 10645 PART I, LINE 2: THE 4 FOREVER 4 FUND IS AN EMERGENCY FUND AVAILABLE TO ASSIST INDIVIDUALS AND FAMILIES IN CRISIS, VIA SMALL GRANTS. CANDIDATES CAN APPLY ANYTIME, DETAIL THE EXTRAORDINARY CIRCUMSTANCES OF THEIR EMERGENCY, AND SUBMIT THEIR APPLICATION TO THE NEWBURGH ARMORY UNITY CENTER. FORM 990, PART VI, SECTION A, LINE 2 JOAN AND WILLIAM KAPLAN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION 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, AND REVIEWED BY MANAGEMENT, IT IS ELECTRONICALLY PROVIDED TO THE BOARD AFTER FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C 1. DUTY TO DISCLOSE - IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OR EXECUTIVE COMMITTEE. 2. RECUSAL OF SELF - ANY DIRECTOR MAY RECUSE HIMSELF OR HERSELF AT ANY TIME FROM INVOLVEMENT IN ANY DECISION OR DISCUSSION IN WHICH THE DIRECTOR BELIEVES HE OR SHE HAS OR MAY HAVE A CONFLICT OF INTEREST, WITHOUT GOING THROUGH THE PROCESS FOR DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS. 3. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS - AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OR EXECUTIVE COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR EXECUTIVE COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. 4. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST A. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR EXECUTIVE COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B. THE CHAIRPERSON OF THE BOARD OR EXECUTIVE COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C. AFTER EXERCISING DUE DILIGENCE, THE BOARD OR EXECUTIVE COMMITTEE SHALL DETERMINE WHETHER NAUC CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OR EXECUTIVE COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN NAUC'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED AND APPROVED BY THE EXECUTIVE COMMITTEE BY USING COMPENSATION INFORMATION OF COMPARABLY SIZED NOT-FOR-PROFIT ORGANIZATIONS. THIS PROCESS IS CONDUCTED ON AN ANNUAL BASIS. THE EXECUTIVE DIRECTOR'S COMPENSATION REVIEW TOOK PLACE IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 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 FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART VII: BOARD MEMBER HAROLD RAYFORD RECEIVED NO COMPENSATION IN THEIR CAPACITY AS A BOARD MEMBER. HE RECEIVED COMPENSATION FOR SERVICES AS A BASKETBALL COACH. AMENDED FORM 990: AN AMENDED RETURN IS BEING FILED IN ORDER TO CONFORM TO THE ORGANIZATION'S DECEMBER 31, 2023 AUDITED FINANCIAL STATEMENTS. A LISTING OF ALL THE CHANGES TO THE FORM 990 IS AS FOLLOWS: 1. PAGE 1, BOX G: GROSS RECEIPTS WAS RESTATED TO REFLECT THE UPDATED REVENUE REPORTED IN PART VIII. 2. PART I, LINES 9, 11, 12, 17, 18, 19, 20, AND 22: THESE AMOUNTS WERE UPDATED TO REFLECT THE CHANGES REPORTED IN THEIR RESPECTIVE PARTS OF THE RETURN DUE TO THE ISSUANCE OF THE FINANCIAL STATEMENTS. 3. PART III, LINE 4A: THE TOTAL PROGRAM EXPENSES AND REVENUE REPORTED FOR THIS PROGRAM WAS UPDATED TO AGREE TO THE ADJUSTMENTS MADE IN PART VIII AND PART IX. 4. PART IV, LINES 11F, AND 12A: THESE LINES WERE UPDATED TO REFLECT THE CHANGES REPORTED IN THEIR RESPECTIVE PARTS OF THE RETURN DUE TO THE ISSUANCE OF THE FINANCIAL STATEMENTS. 5. PART VIII, LINES 2, 11, AND 12: THESE REVENUE LINES WERE UPDATED TO AGREE TO THE AUDITED FINANCIAL STATEMENTS. 6. PART IX: THESE AMOUNTS WERE UPDATED TO REFLECT THE FUNCTIONAL ALLOCATION PER THE AUDITED FINANCIAL STATEMENTS. 7. PART X, LINES 10C, 16, 27, 28, 32 AND 33: THESE AMOUNTS WERE UPDATED TO AGREE TO THE AUDITED FINANCIAL STATEMENTS. 8. PART XI, LINES 1, 2, 3, AND 10: THESE AMOUNTS WERE UPDATED FOR THE CHANGES REPORTED IN PART VIII AND PART IX, AS MENTIONED ABOVE AS WELL AS TO AGREE TO THE AUDITED FINANCIAL STATEMENTS. 9. PART XII, LINE 2B: THIS LINE WAS CHECKED "YES" AS FINANCIAL STATEMENTS WERE ISSUED FOR THE TAX YEAR. 10. SCHEDULE D, PART XI AND XII: THE AMOUNTS REPORTED IN THESE SECTIONS WERE COMPLETED TO AGREE WITH THE REVENUE AND EXPENSES, PER THE AUDITED FINANCIAL STATEMENTS.