2025-10-29T17:28:26-05:00 2024-12-31 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2024-01-01 132937499 WESTCHESTER PARKS FOUNDATION INC WEST 9142314600 104 SMITH AVENUE MOUNT KISCO NY 10549 JOSEPH STOUT EXECUTIVE DIRECTOR 9142314600 2025-10-29 1 1 MELISSA MODELSON P01603524 9143818900 2025-10-29 2024 2025-03-06 01:10:19Z JOSEPH STOUT 104 SMITH AVENUE MOUNT KISCO NY 10549 4440558 0 X WWW.THEWPF.ORG X 1977 NY TO SUPPORT, INVEST IN, AND PROMOTE THE PARKS WITHIN THE WESTCHESTER COUNTY PARK SYSTEM. 27 27 112 2980 0 0 792960 2479435 2733478 1654739 15674 68129 167364 64381 3709476 4266684 618129 758406 0 0 1723667 1972832 0 0 377952 1784188 1656024 4125984 4387262 -416508 -120578 4102197 4539112 1554004 1704679 2548193 2834433 X WESTCHESTER PARKS FOUNDATION, INC. IS A NOT-FOR-PROFIT ORGANIZATION WHOSE MISSION IS TO INVEST IN, ADVOCATE FOR, AND ENHANCE THE OVER 50 PARKS OF THE WESTCHESTER COUNTY PARKS SYSTEM. WPF PROMOTES THEIR VALUE FOR THE ECONOMIC, SOCIAL AND AESTHETIC VITALITY OF OUR COMMUNITY. OUR GOAL IS TO STIMULATE PUBLIC PARTICIPATION, INTEREST AND SUPPORT IN THE PRESERVATION OF NEARLY 18,000 ACRES OF PARKS, TRAIL WAYS, PATHWAYS AND OPEN SPACES. WPF HELPS TO KEEP THE PARKS SYSTEM CLEAN, GREEN AND GROWING! 0 0 1352895 726991 0 VOLUNTEER PROGRAM / OTHER INITIATIVESIN 2024, OUR DEDICATED VOLUNTEERS MADE AN IMPRESSIVE IMPACT GIVING BACK TO THE PARKS THEY LOVE. BY THE END OF THE YEAR, 2,950 VOLUNTEERS HAD CONTRIBUTED OVER 10,000 HOURS OF SERVICE TO THE PARKS, TRAILS, AND OPEN SPACES ACROSS THE COUNTY. SINCE INCEPTION, OUR VOLUNTEERS HAVE CONTRIBUTED OVER $2,700,000 IN SWEAT EQUITY TO OUR PARKS SYSTEM. THIS YEAR WE WERE PLEASED TO STRENGTHEN COMMUNITY RELATIONSHIPS WITH LOCAL BUSINESSES AND SCHOOLS, THROUGH OUR VOLUNTEER PROJECTS AND INTERNSHIPS. THIS YEAR, OUR CLEAN RIVER PROJECT CONTINUED, AND OUR INTERNSHIP OPPORTUNITIES EXPANDED TO INCLUDE 44 INTERNSHIPS, 61 COMMUNITY MEMBERS, AND 24,920 POUNDS OF AQUATIC INVASIVE SPECIES REMOVED FROM OUR PARK WATERWAYS.OUR VOLUNTEERS ACCOMPLISHED SEVERAL MULTI-DAY PLANTING PROJECTS AND CLEANUPS TO ADDRESS CHALLENGES LIKE INVASIVE PLANT SPECIES, CLIMATE CHANGE, AND HABITAT FRAGMENTATION. OVERALL, NEARLY 2,000 NEW TREES WERE PLANTED COUNTY-WIDE.FINALLY, OUR VOLUNTEERS INCLUDED YOUNG LEADERS FROM AROUND WESTCHESTER, WITH SCOUTS INSTALLING 2 NEW ADA-ACCESSIBLE PICNIC TABLES AT RIDGE ROAD PARK, MAPPING 3 MILES OF TRAILS AT TWIN LAKES, ADDING 12 MOBILE BOOT BRUSH STATIONS, AND PROVIDING 370 HOURS OF SERVICE. 686542 31415 1015646 WINTER WONDERLANDWESTCHESTER'S WINTER WONDERLAND DRIVE-THRU HOLIDAY LIGHT EXTRAVAGANZA CONTINUES TO BE A CHERISHED AND MEMORABLE HOLIDAY TRADITION, NOW IN ITS INCREDIBLE ELEVENTH SEASON IN 2024! IN PARTNERSHIP WITH WESTCHESTER COUNTY PARKS, RECREATION, AND CONSERVATION, AND MADE POSSIBLE BY FOUNDING SPONSOR WESTCHESTER MEDICAL CENTER, WESTCHESTER PARKS FOUNDATION CONTINUED TO HOST A HOLIDAY EXPERIENCE THE WHOLE FAMILY COULD ENJOY. OVER 120,000 PEOPLE WERE DAZZLED AND DELIGHTED WITH 1.2 MILES OF HOLIDAY LIGHTS, WITH NEW LARGER THAN LIFE DISPLAYS, AND A VISIT WITH SANTA IN HIS NORTH POLE SNOW GLOBE, WITH ALL OF THEIR FRIENDS AND FAMILY. 494672 0 639093 DRIVING RANGESWESTCHESTER PARKS FOUNDATION (WPF) OPERATES TWO DRIVING RANGES, ONE AT MOHANSIC IN YORKTOWN AND ONE AT DUNWOODIE IN YONKERS. IN ACCORDANCE WITH THE ORGANIZATION'S MISSION, WPF ENCOURAGES THE USE OF WESTCHESTER'S COUNTY PARKS, OF WHICH THESE DRIVING RANGES ARE PART, AND THE PROCEEDS COLLECTED AT THE RANGES ARE USED IN WPF'S PROGRAMS AND INVESTMENTS IN SUPPORT OF THE PARK SYSTEM, INCLUDING OUR VOLUNTEER PROGRAM AND MANY SPECIAL PROJECTS AND INVESTMENTS. 789487 0 0 CAMP MORTYIN 2024, CAMP MORTY EXPERIENCED UNPRECEDENTED GROWTH AND ENGAGEMENT, MAKING IT A RECORD-BREAKING YEAR FOR OUR CAMP COMMUNITY AT SAL J. PREZIOSO MOUNTAIN LAKES PARK! WESTCHESTER PARKS FOUNDATION STAFF DEDICATED MONTHS OF PLANNING OVER WINTER AND SPRING, AND CAMP MORTY RECEIVED 617 APPLICATIONS FOR THE 2024 CAMP SEASON - A REMARKABLE 38% INCREASE FROM 2023 AND THE HIGHEST NUMBER OF APPLICATIONS WE'VE SEEN SINCE THE PANDEMIC! THIS INCREASE REFLECTS THE GROWING AWARENESS OF CAMP MORTY'S MISSION AND THE VALUE WE PROVIDE TO CHILDREN AND FAMILIES IN WESTCHESTER COUNTY. MERRIWOOD @ MORTY, CONTINUES TO THRIVE. THE 2024 SEASON MARKED A MILESTONE FOR MERRIWOOD AS WE OPENED ITS NEW SITE WITH FOUR REFURBISHED CABINS, CREATING A VIBRANT AND DEDICATED SPACE FOR 90 CAMPERS IN OUR TEEN EMPOWERMENT PROGRAM. IN FACT, NEARLY 40% OF MERRIWOOD CAMPERS WHO ATTENDED CAMP MORTY IN 2023 REAPPLIED FOR 2024, EITHER TO CONTINUE THEIR CAMP JOURNEY OR TO JOIN OUR COUNSELORS-IN-TRAINING (CIT) PROGRAM. THIS HIGH RETURN RATE IS A TESTAMENT TO THE POSITIVE IMPACT CAMP MORTY HAS ON YOUTH DEVELOPMENT, AS FAMILIES RECOGNIZE THE LONG-TERM BENEFITS OF THEIR CHILDREN'S PARTICIPATION IN OUR SUPPORTIVE AND ENRICHING ENVIRONMENT.CAMPERS DEVELOPED SKILLS AND CONFIDENCE THROUGH OUR DIVERSE PROGRAMS, INCLUDING ADVENTUROUS FUN ON OUR NEWLY REFURBISHED ZIP LINE AT THE ROPES COURSE; IMPROVED SWIMMING ABILITIES IN OUR WATERFRONT PROGRAM; CITS GIVING BACK THROUGH A VOLUNTEER PROJECT, PLANTING NEW TREES AND FLOWERS THROUGHOUT CAMP; BRAND-NEW SHOES FOR OUR CAMPERS, GENEROUSLY DONATED BY THE SCOTT J. BEIGEL MEMORIAL FUND; AND MEMORABLE MOMENTS LIKE THE CAMP TALENT SHOW FOSTERED CREATIVITY AND CAMARADERIE. 789487 0 0 3323596 1 1 0 1 0 0 0 0 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 24 0 112 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 27 27 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 NY X X JOSEPH STOUT 9142314600 104 SMITH AVENUE MOUNT KISCO NY 10549 SETH MANDELBAUM CHAIRPERSON 10.00 X X 0 0 0 JANE SOLNICK VICE CHAIRPERSON 10.00 X X 0 0 0 MARK S TULIS TREASURER 10.00 X X 0 0 0 MARTIN A KAMARCK SECRETARY 10.00 X X 0 0 0 JOSEPH V APICELLA TRUSTEE 1.00 X 0 0 0 MARC J BERMAN TRUSTEE 1.00 X 0 0 0 KEITH R BETENSKY TRUSTEE 1.00 X 0 0 0 NANETTE BOURNE TRUSTEE 1.00 X 0 0 0 ELIZABETH BRACKEN-THOMPSON TRUSTEE 1.00 X 0 0 0 CHRISTOPHER L CAWLEY TRUSTEE 1.00 X 0 0 0 ERICA CHILD TRUSTEE 1.00 X 0 0 0 STEVEN GIFFORD TRUSTEE 1.00 X 0 0 0 JOSEPH GRAZIOSE TRUSTEE 1.00 X 0 0 0 SHELBY GREEN TRUSTEE 1.00 X 0 0 0 WILLIAM GREENAWALT TRUSTEE 1.00 X 0 0 0 THOMAS R HEASLIP JR TRUSTEE 1.00 X 0 0 0 APRIL HORTON TRUSTEE 1.00 X 0 0 0 JAN JOHNSEN TRUSTEE 1.00 X 0 0 0 CHRISTINA LANGE TRUSTEE 1.00 X 0 0 0 CAROLYN MORIARTY TRUSTEE 1.00 X 0 0 0 J HENRY NEALE JR TRUSTEE 1.00 X 0 0 0 GLENN PACCHIANA TRUSTEE 1.00 X 0 0 0 DOROTHY PLECHATY TRUSTEE 1.00 X 0 0 0 ANTHONY F RIZZUTO TRUSTEE 1.00 X 0 0 0 MICHAEL N ROMITA TRUSTEE 1.00 X 0 0 0 JOHN P SULLIVAN TRUSTEE 1.00 X 0 0 0 LARRY WILSON TRUSTEE 1.00 X 0 0 0 JOSEPH STOUT EXECUTIVE DIRECTOR 40.00 X 0 0 0 CHRISTINE LA PORTA CFO DEPUTY EXECUTIVE DIRECTOR 40.00 X 156544 0 3300 156544 0 3300 1 0 1 0 THE JOMAKE GROUP INC 62 WEBSTER AVENUE HARRISON NY 10528 MANAGEMENT SERVICES 162000 UPPER CRUST FOOD SERVICE 2011 CORONA ROAD SUITE 203 COLUMBIA MO 65203 MEAL SERVICES 156436 ECLECTIC PRECISION LLC 824 MAIN STREET PEEKSKILL NY 10566 PROGRAM LIGHTING DESIGN & PROGRAMMING 134242 THOMPSON & BENDER LLC 1192 PLEASANTVILLE ROAD BRIARCLIFF MANOR NY 10510 MARKETING & PR SERVICES 125959 4 293505 843929 1342001 7802 2479435 ADMISSION FEES 900099 1015646 1015646 DRIVING RANGE REVENUE 900099 639093 639093 1654739 49106 49106 100254 81231 19023 19023 19023 33299 293505 76261 -42962 -42962 2900 0 2900 2900 39610 16382 23228 23228 VENDING REVENUE 900099 38974 38974 AGENCY FEE 900099 36468 36468 OTHER REVENUE 900099 5773 5773 81215 4266684 1654739 0 132510 758406 758406 159884 106656 53228 162000 121500 40500 1441430 1150878 60046 230506 67042 48184 6979 11879 142476 57908 42729 41839 236 236 57875 57875 30000 30000 10358 10358 291157 253407 37750 156188 152656 3532 386914 261744 125170 48525 48525 5967 5967 41581 41581 18650 18650 56511 56511 243914 236673 7241 58032 58032 CAMP PROGRAM EXPENSES 144588 144588 DRIVING RANGE FEES 55240 55240 PROFESSIONAL DEVELOPMEN 35286 35286 REPAIR AND MAINTENANCE 8900 3359 5541 6102 6102 4387262 3323596 685714 377952 481439 647852 24562 256237 151792 101967 0 4004 3855662 1193076 2289680 2662586 1141149 860166 13575 6300 4102197 4539112 370836 458840 197824 298018 985344 947821 1554004 1704679 X 1032091 726421 1516102 2108012 2548193 2834433 4102197 4539112 X -120578 16936 397882 -8000 X X 0 1 X 1 0 X 1762306 1573491 2152616 785460 2479435 8753308 1762306 1573491 2152616 785460 2479435 8753308 87776 8665532 17704 1318 2773 15674 49106 86575 1790 53059 0 101307 0 156156 261294 341682 197593 25682 120825 947076 9943115 9408291 0.87150 0.86800 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2020 AMOUNT: $ 55,071. 2021 AMOUNT: $ 48,373. 2022 AMOUNT: $ 38,707. 2023 AMOUNT: $ 471. 2024 AMOUNT: $ 5,773. ADMINISTRATIVE FEE - 2020 AMOUNT: $ 17,863. 2021 AMOUNT: $ 37,500. AGENCY FEE - 2020 AMOUNT: $ 163,102. 2021 AMOUNT: $ 163,434. 2022 AMOUNT: $ 134,785. 2024 AMOUNT: $ 36,468. VENDING REVENUE - 2020 AMOUNT: $ 25,258. 2021 AMOUNT: $ 20,425. 2022 AMOUNT: $ 24,101. 2023 AMOUNT: $ 25,211. 2024 AMOUNT: $ 38,974. NON PROFIT INCOME - 2021 AMOUNT: $ 71,950. SALE OF INVENTORY - 2024 AMOUNT: $ 39,610. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 30000 30000 0 PART II-B, LINE 1: THE FOUNDATION ENGAGED A LOBBYING FIRM, EMPIRE STRATEGIC PLANNING, TO ADVANCE OUR MISSION WITH THE ELECTED OFFICIALS AT THE NEW YORK STATE LEVEL. 0 1 X 100000 4802 104802 100000 100000 0.00000 0.95420 0.04580 0 0 1563485 156349 1407136 1666352 1036727 629625 625825 625825 2662586 X 4268797 16936 50775 67711 4201086 10358 55240 65598 4266684 4380439 58775 58775 4321664 10358 55240 65598 4387262 PART IV, LINE 2B: THE FOUNDATION RECEIVES FUNDS ON BEHALF OF THE WESTCHESTER COUNTY PARKS DEPARTMENT. SUCH FUNDS REPRESENT AMOUNTS RECEIVED FROM ARRANGEMENTS BETWEEN WESTCHESTER COUNTY PARKS DEPARTMENTS AND THIRD PARTIES. THESE FUNDS ARE HELD IN CUSTODY FOR THE PARKS DEPARTMENT AND ARE DISBURSED AS DIRECTED BY THE PARKS DEPARTMENT FOR PAYMENT OF GOODS AND SERVICES PROVIDED TO THE PARKS DEPARTMENT. THE FOUNDATION IS ALSO THE FISCAL SPONSOR TO OTHER LOCAL RECREATION AND PARK GROUPS THAT DO NOT HAVE TAX-EXEMPT STATUS. THE FOUNDATION ACCOUNTS FOR THEM SEPARATELY ON THEIR BOOKS AND DISBURSES FUNDS AS NEEDED. PART V, LINE 4: THE FOUNDATION MAINTAINS ONE ENDOWMENT, CREATED SPECIFICALLY FOR THE PURPOSES OF PROVIDING SCHOLARSHIPS TO CAMP MORTY CAMPERS. PART X, LINE 2: THE FOUNDATION RECOGNIZES THE EFFECTS OF INCOME TAX POSITIONS ONLY IF THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE FOUNDATION HAS NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE FOUNDATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: MERCHANDISE EXPENSES REPORTED ON PART VIII 16,382. ADDITIONAL SPECIAL EVENT EXPENSES REPORTED ON PART VIII 34,393. PART XI, LINE 4B - OTHER ADJUSTMENTS: DRIVING RANGE EXPENSES REPORTED ON PART IX 55,240. PART XII, LINE 2D - OTHER ADJUSTMENTS: MERCHANDISE EXPENSES REPORTED ON PART VIII 16,382. WRITE-OFFS OF PLEDGES 8,000. SPECIAL EVENT EXPENSES REPORTED ON PART VIII 34,393. PART XII, LINE 4B - OTHER ADJUSTMENTS: DRIVING RANGE EXPENSES REPORTED ON PART IX 55,240. ANNUAL GALA 326804 293505 33299 6354 35514 34393 326804 293505 33299 6354 35514 34393 76261 -42962 1 WESTCHESTER COUNTY PARKS RECREATION AND CONSERVATION 450 SAW MILL RIVER ROAD ARDSLEY NY 10502 136007353 WESTCHESTER COUNTY 620406 116000 COST CRANBERRY LAKE BOARDWALK TO ENHANCE PUBLIC PARK ACCESS CONSISTENT WITH EXEMPT PURPOSE WESTCHESTER MEDICAL CENTER FOUNDATION 100 WOODS ROAD VALHALLA NY 10595 134095845 501(C)(3) 22000 0 WINTER WONDERLAND COLLECTION 2 0 PART I, LINE 2: THE ORGANIZATION SPONSORS EVENTS THAT WESTCHESTER COUNTY HOLDS. WPF HAS A PRESENCE AT EACH OF THE EVENTS BY HAVING A BOARD MEMBER, VOLUNTEER OR EMPLOYEE ATTEND THE EVENT. THIS ENSURES THAT THE MONEY IS BEING SPENT APPROPRIATELY ON THE EVENT. THE CONSTRUCTION COSTS ARE PAID BY WPF AFTER THEY RECEIVE A REQUEST FOR PAYMENT BY WESTCHESTER COUNTY AND A COPY OF THE INVOICE STATING THAT THE SERVICES HAVE BEEN PROVIDED. NO CHECKS ARE ISSUED TO WESTCHESTER COUNTY WITHOUT AN INVOICE FROM THE VENDOR. X X X 0 0 0 0 0 0 0 1 0 CHRISTINE LA PORTA CFO DEPUTY EXECUTIVE DIRECTOR 124917 0 27000 0 4627 0 0 0 3300 0 159844 0 0 0 PART I, LINE 7 EXECUTIVE DIRECTOR AND DEPUTY EXECUTIVE DIRECTOR RECEIVED PERFORMANCE BONUSES DETERMINED AND VOTED ON BY THE EXECUTIVE/ FINANCE COMMITTEE AND APPROVED BY A VOTE OF THE BOARD OR TRUSTEES, LISTED IN PART II AS REPORTED IN COLUMN B(II) FOR THE APPLICABLE INDIVIDUALS. THE JOMAKE GROUP INC EXECUTIVE DIRECTOR OF WPF IS THE PRESIDENT OF THE JOMAKE GROUP, INC. 162000 COMPENSATION ARRANGEMENT 0 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION OUTSOURCES ITS MANAGEMENT DUTIES, SPECIFICALLY THE POSITION OF EXECUTIVE DIRECTOR, TO THE JOMAKE GROUP, INC. THE CONTRACT IS APPROVED BY THE FULL BOARD OF TRUSTEES UPON RECOMMENDATION OF THE CHAIR OF THE BOARD OF TRUSTEES. THE FEE PAID TO THE JOMAKE GROUP, INC. IN 2024 FOR THE EXECUTIVE DIRECTOR'S SERVICES WAS $162,000. RESPONSIBILITIES OF THE EXECUTIVE DIRECTOR INCLUDES: - PROVIDING PROFESSIONAL LEADERSHIP - OVERSEEING ALL OPERATIONS AND MANAGEMENT FOR WPF STAFF - ACTING AS A LIAISON BETWEEN WESTCHESTER COUNTY PARKS, BOARD OF LEGISLATORS, ADVOCACY GROUPS AS WELL AS ANY OTHER PARTIES ON THE BEHALF OF WPF - DEVELOPING AND IMPLEMENTING PROGRAMS. - MONITORING RULES, REGULATIONS AND COMPLIANCE WITH ALL POLICIES AND BY-LAWS - RECRUITING AND SUPERVISING STAFF FORM 990, PART VI, SECTION B, LINE 11B WESTCHESTER PARKS FOUNDATION, INC. 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 SENT TO THE MEMBERS OF THE FINANCE COMMITTEE FOR ANY COMMENTS. ANY COMMENTS ARE THEN SUMMARIZED AND REVIEWED WITH MANAGEMENT AND THE ACCOUNTING FIRM. ALL ISSUES ARE DOCUMENTED AND ADDRESSED. THE PUBLIC INSPECTION COPY OF THE FORM 990 IS THEN SUBMITTED TO THE FULL BOARD OF DIRECTORS. ANY COMMENTS ARE AGAIN REVIEWED BY THE FINANCE COMMITTEE, MANAGEMENT AND THE ACCOUNTING FIRM. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION HAS A CONFLICT OF INTEREST POLICY WHICH REQUIRES BOARD MEMBERS, OFFICERS AND EMPLOYEES TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY, WHICH IDENTIFIES ANY AND ALL ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. QUESTIONNAIRES ARE AVAILABLE FOR INSPECTION BY ANY BOARD MEMBER, AND MAY BE REVIEWED BY THE FOUNDATION'S LEGAL COUNSEL. WHEN A COVERED PERSON BECOMES AWARE OF A PROPOSED COVERED TRANSACTION, HE OR SHE HAS A DUTY TO IMMEDIATELY DISCLOSE THE EXISTENCE AND CIRCUMSTANCES OF SUCH COVERED TRANSACTION TO THE BOARD IN WRITING. ANY CONFLICTS THAT ARE IDENTIFIED ARE ADDRESSED AND NOTED IN BOARD MINUTES. THOSE BOARD MEMBERS, OFFICERS AND EMPLOYEES WHO HAVE CONFLICTS OF INTEREST DO NOT VOTE ON MATTERS INVOLVING SUCH CONFLICTS. THE FOUNDATION REGULARLY AND CONSISTENTLY MONITORS COMPLIANCE WITH THE POLICY AT BOARD MEETINGS THROUGHOUT THE YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR IS A CONTRACTUAL CONSULTANT AND THE COMPENSATION IS BASED UPON AN HOURLY RATE WITH A NOT-TO-EXCEED CAP ON THE BILLABLE AMOUNT. THE EXECUTIVE DIRECTOR CONTRACT IS APPROVED BY THE FULL BOARD OF TRUSTEES UPON RECOMMENDATION OF THE CHAIR OF THE BOARD OF TRUSTEES AND THE EXECUTIVE COMMITTEE. A NEW THREE-YEAR CONTRACT WAS SIGNED IN 2021, EFFECTIVE JANUARY 1, 2022. THE CFO AND DEPUTY EXECUTIVE DIRECTOR'S COMPENSATION IS APPROVED AS PART OF THE ANNUAL BUDGET. THE COMPENSATION IS RECOMMENDED AND APPROVED BY THE EXECUTIVE/FINANCE COMMITTEE. COMPARABILITY DATA IS UTILIZED TO DETERMINED THE COMPENSATION LEVEL USING NPW SALARY SURVEY AND PNP STAFFING SURVEYS. THE EXECUTIVE/FINANCE COMMITTEE'S RECOMMENDATION AND APPROVAL ARE DOCUMENTED IN THE MEETING MINUTES AND BUDGET MEMORANDUM. THE COMPENSATION REVIEW PROCESS WAS LAST UNDERTAKEN IN 2024. FORM 990, PART VI, SECTION C, LINE 18 WESTCHESTER PARKS FOUNDATION, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 WESTCHESTER PARKS FOUNDATION, INC. MAKES ITS FORMS 990 AVAILABLE FOR PUBLIC INSPECTION, AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE TO THE PUBLIC DURING REGULAR BUSINESS HOURS AT ITS CORPORATE OFFICE. THE FOUNDATION'S FORM 990 IS ALSO POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. FORM 990, PART XI, LINE 9: WRITE-OFFS OF PLEDGES -8,000. FORM 990, PART XII, LINE 2C: THE FOUNDATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR.