Civic Intelligence

Friends of Nis Inc

EIN 11-2988931 • 501(c)3 • Manorville, NY

Profile

To advance and support the new interdisciplinary school (ein 11-2428403) in its preschool programs that provide educational therapy and other services to children with special needs, and to aid, assist and cooperate with other agencies and organizations who assist children with special needs.

221 N Sunrise Service RoadManorville, NY 11949

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

85th percentile

0.31x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

0.72x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

36th percentile

-4.8%

Higher net margin than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

100th percentile

$780,164

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 846.9% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

39th percentile

-11%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

13th percentile

-65%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$215,459

Down $26,496 (-11%) from 2023

Liabilities

Down

$65,892

Down $22,079 (-25%) from 2023

Net Assets

Down

$149,567

Down $4,417 (-2.9%) from 2023

Revenue

Down

$92,125

Down $169,930 (-65%) from 2023

Expenses

Down

$96,542

Down $28,774 (-23%) from 2023

Net Income

Down

-$4,417

Down $141,156 (-103%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2010: $216,095Liabilities 2010: $145,857Net Assets 2010: $70,2382010Assets 2011: $231,430Liabilities 2011: $191,184Net Assets 2011: $40,2462011Assets 2012: $234,969Liabilities 2012: $159,372Net Assets 2012: $75,5972012Assets 2013: $251,388Liabilities 2013: $121,561Net Assets 2013: $129,8272013Assets 2014: $252,817Liabilities 2014: $84,391Net Assets 2014: $168,4262014Assets 2015: $113,616Liabilities 2015: $99,562Net Assets 2015: $14,0542015Assets 2016: $192,418Liabilities 2016: $119,139Net Assets 2016: $73,2792016Assets 2017: $192,553Liabilities 2017: $61,107Net Assets 2017: $131,4462017Assets 2018: $250,155Liabilities 2018: $105,222Net Assets 2018: $144,9332018Assets 2019: $175,248Liabilities 2019: $53,306Net Assets 2019: $121,9422019Assets 2020: $128,840Liabilities 2020: $94,566Net Assets 2020: $34,2742020Assets 2021: $173,812Liabilities 2021: $123,006Net Assets 2021: $50,8062021Assets 2022: $250,784Liabilities 2022: $233,539Net Assets 2022: $17,2452022Assets 2023: $241,955Liabilities 2023: $87,971Net Assets 2023: $153,9842023Assets 2024: $215,459Liabilities 2024: $65,892Net Assets 2024: $149,5672024

Highlighted filing

2024

Assets$215,459
Liabilities$65,892
Net Assets$149,567

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2010: $140,840Expenses 2010: $74,809Net Income 2010: $66,0312010Revenue 2011: $110,233Expenses 2011: $140,225Net Income 2011: -$29,9922011Revenue 2012: $100,619Expenses 2012: $65,268Net Income 2012: $35,3512012Revenue 2013: $125,891Expenses 2013: $71,661Net Income 2013: $54,2302013Revenue 2014: $122,792Expenses 2014: $84,193Net Income 2014: $38,5992014Revenue 2015: $74,336Expenses 2015: $228,708Net Income 2015: -$154,3722015Revenue 2016: $167,777Expenses 2016: $108,552Net Income 2016: $59,2252016Revenue 2017: $123,895Expenses 2017: $107,149Net Income 2017: $16,7462017Revenue 2018: $95,033Expenses 2018: $81,546Net Income 2018: $13,4872018Revenue 2019: $142,212Expenses 2019: $165,203Net Income 2019: -$22,9912019Revenue 2020: $73,133Expenses 2020: $160,801Net Income 2020: -$87,6682020Revenue 2021: $62,033Expenses 2021: $45,501Net Income 2021: $16,5322021Revenue 2022: $113,727Expenses 2022: $147,288Net Income 2022: -$33,5612022Revenue 2023: $262,055Expenses 2023: $125,316Net Income 2023: $136,7392023Revenue 2024: $92,125Expenses 2024: $96,542Net Income 2024: -$4,4172024

Highlighted filing

2024

Revenue$92,125
Expenses$96,542
Net Income-$4,417

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.15$0.66$1.50$0.92$0.97$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.42$0.88$1.54$2.62$1.25$1.37
2022Detailed filing. Detailed filing data is available for this year.$2.51$2.34$0.17$1.14$1.47$0.34
2021Detailed filing. Detailed filing data is available for this year.$1.74$1.23$0.51$0.62$0.46$0.17
2020Detailed filing. Detailed filing data is available for this year.$1.29$0.95$0.34$0.73$1.61$0.88
2019Detailed filing. Detailed filing data is available for this year.$1.75$0.53$1.22$1.42$1.65$0.23
2018Detailed filing. Detailed filing data is available for this year.$2.50$1.05$1.45$0.95$0.82$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.93$0.61$1.31$1.24$1.07$0.17
2016Detailed filing. Detailed filing data is available for this year.$1.92$1.19$0.73$1.68$1.09$0.59
2015Detailed filing. Detailed filing data is available for this year.$1.14$1.00$0.14$0.74$2.29$1.54
2014Detailed filing. Detailed filing data is available for this year.$2.53$0.84$1.68$1.23$0.84$0.39
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$1.22$1.30$1.26$0.72$0.54
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$1.59$0.76$1.01$0.65$0.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$1.91$0.40$1.10$1.40$0.30
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$1.46$0.70$1.41$0.75$0.66
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$123,837
Mission and Program Overview

Mission

to advance and support the new interdisciplinary school (EIN 11-2428403) IN ITS PRESCHOOL PROGRAMS THAT PROVIDE EDUCATIONAL THERAPY AND OTHER SERVICES TO CHILDREN WITH SPECIAL NEEDS, AND TO AID, ASSIST AND COOPERATE WITH OTHER AGENCIES AND ORGANIZATIONS WHO ASSIST CHILDREN WITH SPECIAL NEEDS.

To advance & support the new interdisciplinary school in its preschool programs that provide educational therapy & other services to children with special needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$186,448$186,877▲ $429
Savings and Temporary Cash Investments$47,938$0▼ $47,938
Prepaid Expenses and Deferred Charges$2,769$1,349▼ $1,420
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$241,955$215,459▼ $26,496
Other Assets Total$4,800$27,233▲ $22,433
Liabilities
Deferred Revenue$36,403$42,735▲ $6,332
Accounts Payable and Accrued Expenses$51,568$22,891▼ $28,677
Other Liabilities$0$266▲ $266
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$87,971$65,892▼ $22,079
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$99,730$106,788▲ $7,058
Net Assets With Donor Restrictions$54,254$42,779▼ $11,475
Total Net Assets Fund Balance$153,984$149,567▼ $4,417
Total Liabilities and Net Assets / Fund Balance$241,955$215,459▼ $26,496

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$2,500--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dr Joseph MorrisVice President
Marybeth LichtnegerCFO/COO
Walter StocktonSecretary & CEO
Honorable Paul PontieriTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$92,306
Program Service Revenue
$0
Investment Income
$4
Other Revenue
$-185
All Other Contributions
$50,655
Change in Net Assets
$-4,417
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$45,903
Salaries, Compensation, and Employee Benefits$32,674
Other Expenses$17,965
Total Fundraising Expense$2,683
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$44,903--$44,903
Other Salaries and Wages$30,352--$30,352
Fees for Services Legal-$6,386-$6,386
Other Expenses$1,489$3,031$11$4,531
Office Expenses-$1,487$2,672$4,159
Payroll Taxes$2,322--$2,322
Fees for Services Accounting-$2,126-$2,126
Grants to Domestic Individuals$1,000--$1,000
Advertising$763--$763
Total Functional Expenses$80,829$13,030$2,683$96,542
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The New Interdisciplinary SchoolManorville, NY501(c)(3)General Operating$43,403
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$31,712
Fundraising Gross Income$31,527
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Golf Out$53,257$16,510$1,523$14,987
NIS Photo Shoot$4,904---
Total Events$73,178$31,527$31,712$-185
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$266
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, LINE 6:

The sole member of the corporation is THE NEW INTERDISCIPLINARY SCHOOL ("NIS"), ACTING BY AND THROUGH ITS BOARD OF DIRECTORS.

FORM 990, PART VI, LINE 7A:

NIS has the sole power AND RIGHT TO ELECT THE DIRECTORS OF THE CORPORATION.

FORM 990, PART VI, LINE 7B:

NIS has the sole power AND RIGHT TO EXERCISE SUCH POWER AND RIGHT AS ARE SPECIALLY AND EXCLUSIVELY GRANTED TO MEMBERS PURSUANT TO APPLICABLE PROVISIONS OF LAW, OR AS SET FORTH IN THE CORPORATION'S BYLAWS. THE DIRECTORS OF THE CORPORATION MAY NOT RESTRICT OR LIMIT THE POWER OR RIGHT OF THE MEMBER WITHOUT THE MEMBER'S CONSENT OR APPROVAL.

FORM 990, PART VI, LINE 11:

The form 990 was prepared by an independent accounting firm in conjunction with the organization's financial department. A copy of the draft form 990 was circulated to the full board of trustees in either paper or electronic form for discussion and comment. Each board member was provided ample opportunity to comment on the information contained in the 990 prior to its filing with the internal revenue service.

FORM 990, PART VI, LINE 12:

Friends of NIS, Inc. OPERATES IN CONJUNCTION WITH ITS RELATED PARTY, KINEXION, INC. AND UTILIZES MANY OF THE SAME POLICIES AND PROCEDURES. THE CONFLICT OF INTEREST POLICY AND ANNUAL DISCLOSURE FORMS ARE DISTRIBUTED TO ALL BOARD MEMBERS, OFFICERS AND MANAGEMENT STAFF. EACH INDIVIDUAL IS REQUIRED TO SIGN AND REVIEW THE DISCLOSURE FORM AND PROVIDE INFORMATION ABOUT ANY RELATIONSHIPS THEY HAVE WITH NIS OR ANY RELATED PARTIES, OTHER EMPLOYEES, AND/OR VENDORS THAT CONDUCT BUSINESS WITH NIS. ALL SUBMISSIONS ARE REVIEWED BY THE COMPLIANCE OFFICER TO DETERMINE IF A CONFLICT EXISTS. WHEN A CONFLICT ARISES, THE INDIVIDUALS AFFECTED ARE PROHIBITED FROM PARTICIPATING IN THE DECISION-MAKING PROCESS RELATED TO ANY TRANSACTION OCCURRING WITH THE CONFLICTED ORGANIZATION.

FORM 990, PART VI, LINE 13 & 14:

Friends of NIS, Inc. OPERATES UNDER THE WHISTLEBLOWER AND DOCUMENT RETENTION POLICY OF ITS PARENT ORGANIZATION, THE NEW INTERDISCIPLINARY SCHOOL ("NIS").

FORM 990, PART VI, LINES 15A & 15B:

The reporting organization does not compensate any officers or key employees. The compensation was paid by kinexion, inc., a related 501(c)(3) organization.

FORM 990, PART VI, LINE 19:

Upon request, the organization will make available only those documents required to be disclosed under the public inspection laws.

Filing and Contact Details

Filer

Filer Name
Friends of NIS Inc
EIN
11-2988931
In Care Of
% MARYBETH LICHTNEGER
Phone
6318788900
Address
221 N Sunrise Service Road, Manorville, NY 11949

Signing Officer

Name
Marybeth Lichtneger
Title
CFO/COO
Phone
6318788900
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Walter Stockton
Formed
1989
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
4

Preparer

Firm
Bdo USA
Address
200 PARK AVENUE 38TH FLOOR, NEW YORK, NY 10166
Preparer
Paul Hammerschmidt
Phone
2128858000
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X, Line 2:

The organization adopted the provisions of asc 740, accounting for uncertainty in income taxes. Under asc 740, an organization must recognize the tax liability associated with uncertain tax positions taken for tax return purposes when it is more likely than not that the position will not be sustained upon examination by a taxing authority. The organization has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements for the year ended june 30, 2024. For the year ended june 30, 2024, there was no interest or penalties recorded or included in the statement of activities.

Raw XML AppendixShowing 400 of 808 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0TO ADVANCE AND SUPPORT THE NEW INTERDISCIPLINARY SCHOOL (EIN 11-2428403) IN ITS PRESCHOOL PROGRAMS THAT PROVIDE EDUCATIONAL THERAPY AND OTHER SERVICES TO CHILDREN WITH SPECIAL NEEDS, AND TO AID, ASSIST AND COOPERATE WITH OTHER AGENCIES AND ORGANIZATIONS WHO ASSIST CHILDREN WITH SPECIAL NEEDS.
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0THE NEW INTERDISCIPLINARY SCHOOL
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DUE FROM AFFILIATES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2SECURITY DEPOSITS
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ADOPTED THE PROVISIONS OF ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. UNDER ASC 740, AN ORGANIZATION MUST RECOGNIZE THE TAX LIABILITY ASSOCIATED WITH UNCERTAIN TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024. FOR THE YEAR ENDED JUNE 30, 2024, THERE WAS NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE STATEMENT OF ACTIVITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2:
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL GOLF OUT
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL OPERATING
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0The New Interdisciplinary School
IRS990ScheduleI/RecipientTable/RecipientEIN0112428403
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0221 N Sunrise Svc Rd
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Manorville
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE FRIENDS OF NIS, INC WAS ESTABLISHED TO RAISE FUNDS TO PRESERVE THE FUTURE OF THE NEW INTERDISCIPLINARY SCHOOL (NIS)'S PROGRAM SERVICES. THE NEW INTERDISCIPLINARY SCHOOL HAS MADE THE PUBLIC AWARE OF THE ORGANIZATION'S NEEDS BY HOLDING SEVERAL PUBLIC FUNDRAISING EVENTS SUCH AS AN ANNUAL GOLF OUTING, ANNUAL APPEALS AND OTHER EFFORTS. FRIENDS OF NIS ALSO ORGANIZES A PLANNED GIVING PROGRAM WHICH ALLOWS DONORS' LEGACIES TO WORK ON BEHALF OF THE PEOPLE UNDER THE CARE OF NIS IN perpetuity. All financials are reviewed by the Executive Director and CFO on a quarterly basis. Any expenditures from Friends of NIS funds are approved and signed off by the Executive Director. WE INVITE MEMBERS OF THE COMMUNITY TO HELP THE FRIENDS OF NIS, INC MAKE A DIFFERENCE IN THE EDUCATION OF THE NIS STUDENTS. ALL DONATIONS THAT WERE REPORTED ON THE FRIENDS OF NIS RESPECTIVE AFFILIATED COMPANY (THE NEW INTERDISCIPLINARY SCHOOL) WERE ACTUALLY RAISED BY THE FRIENDS OF NIS ORGANIZATION.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PART I, LINE 2:
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