Civic Intelligence

The Guild for Exceptional Children Inc

EIN 11-6037766 • 501(c)3 • Brooklyn, NY

Profile

The guild's and its affiliates' mission is to help each individual reach his or her maximum potential and to help families cope with the responsibility of caring for a disabled family member at home.

Refreshing map…

260 68th StreetBrooklyn, NY 11220

www.gecbklyn.org

Siviq Scores

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

Liabilities / Assets

65th percentile

0.40x

Higher debt load relative to assets than 65% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.34x

Higher debt load relative to revenue than 61% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Source year 2024

Net Margin

68th percentile

6.9%

Higher net margin than 68% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

24th percentile

$209,773

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

NTEE P • $25M-$50M nonprofits • Source year 2024

Asset Growth

22nd percentile

-0.9%

Faster asset growth than 22% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-3.9%

Faster revenue growth than 19% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Down

$29,518,490

Down $276,880 (-0.9%) from 2023

Liabilities

Down

$11,818,620

Down $3,693,606 (-24%) from 2023

Net Assets

Up

$17,699,870

Up $3,416,726 (+24%) from 2023

Revenue

Down

$34,987,140

Down $1,404,192 (-3.9%) from 2023

Expenses

Down

$32,559,360

Down $2,724,250 (-7.7%) from 2023

Net Income

Up

$2,427,780

Up $1,320,058 (+119%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $17,045,704Liabilities 2010: $8,229,660Net Assets 2010: $8,816,0442010Assets 2011: $17,593,897Liabilities 2011: $8,495,037Net Assets 2011: $9,098,8602011Assets 2012: $17,476,063Liabilities 2012: $9,352,891Net Assets 2012: $8,123,1722012Assets 2013: $18,025,549Liabilities 2013: $9,608,385Net Assets 2013: $8,417,1642013Assets 2014: $17,633,515Liabilities 2014: $9,122,580Net Assets 2014: $8,510,9352014Assets 2015: $18,814,420Liabilities 2015: $9,813,669Net Assets 2015: $9,000,7512015Assets 2016: $17,181,677Liabilities 2016: $7,963,514Net Assets 2016: $9,218,1632016Assets 2017: $19,252,464Liabilities 2017: $7,945,946Net Assets 2017: $11,306,5182017Assets 2018: $17,739,946Liabilities 2018: $6,960,075Net Assets 2018: $10,779,8712018Assets 2019: $17,881,402Liabilities 2019: $7,109,631Net Assets 2019: $10,771,7712019Assets 2020: $17,757,864Liabilities 2020: $7,433,665Net Assets 2020: $10,324,1992020Assets 2021: $22,465,344Liabilities 2021: $10,380,398Net Assets 2021: $12,084,9462021Assets 2022: $20,950,153Liabilities 2022: $8,428,062Net Assets 2022: $12,522,0912022Assets 2023: $29,795,370Liabilities 2023: $15,512,226Net Assets 2023: $14,283,1442023Assets 2024: $29,518,490Liabilities 2024: $11,818,620Net Assets 2024: $17,699,8702024

Highlighted filing

2024

Assets$29,518,490
Liabilities$11,818,620
Net Assets$17,699,870

Operations Trend

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $26,812,0372010Expenses 2011: $27,478,0802011Revenue 2012: $26,627,829Expenses 2012: $27,603,517Net Income 2012: -$975,6882012Revenue 2013: $28,326,185Expenses 2013: $28,032,193Net Income 2013: $293,9922013Revenue 2014: $27,887,255Expenses 2014: $27,793,484Net Income 2014: $93,7712014Revenue 2015: $29,078,010Expenses 2015: $28,514,452Net Income 2015: $563,5582015Revenue 2016: $29,338,803Expenses 2016: $28,726,434Net Income 2016: $612,3692016Revenue 2017: $29,426,862Expenses 2017: $27,748,957Net Income 2017: $1,677,9052017Revenue 2018: $29,873,694Expenses 2018: $30,560,880Net Income 2018: -$687,1862018Revenue 2019: $31,505,757Expenses 2019: $32,177,219Net Income 2019: -$671,4622019Revenue 2020: $30,226,401Expenses 2020: $30,872,856Net Income 2020: -$646,4552020Revenue 2021: $29,123,847Expenses 2021: $28,749,583Net Income 2021: $374,2642021Revenue 2022: $31,514,126Expenses 2022: $30,288,636Net Income 2022: $1,225,4902022Revenue 2023: $36,391,332Expenses 2023: $35,283,610Net Income 2023: $1,107,7222023Revenue 2024: $34,987,140Expenses 2024: $32,559,360Net Income 2024: $2,427,7802024

Highlighted filing

2024

Revenue$34,987,140
Expenses$32,559,360
Net Income$2,427,780

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.5$11.8$17.7$35.0$32.6$2.43
2023Detailed filing. Detailed filing data is available for this year.$29.8$15.5$14.3$36.4$35.3$1.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.0$8.43$12.5$31.5$30.3$1.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.5$10.4$12.1$29.1$28.7$0.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.8$7.43$10.3$30.2$30.9$0.65
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.9$7.11$10.8$31.5$32.2$0.67
2018Detailed filing. Detailed filing data is available for this year.$17.7$6.96$10.8$29.9$30.6$0.69
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.3$7.95$11.3$29.4$27.7$1.68
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.2$7.96$9.22$29.3$28.7$0.61
2015Detailed filing. Detailed filing data is available for this year.$18.8$9.81$9.00$29.1$28.5$0.56
2014Detailed filing. Detailed filing data is available for this year.$17.6$9.12$8.51$27.9$27.8$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.0$9.61$8.42$28.3$28.0$0.29
2012Summary only. Only limited summary data is available for this year.$17.5$9.35$8.12$26.6$27.6$0.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.6$8.50$9.10$27.5
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.0$8.23$8.82$26.8
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 29, 2025
Return Version
2023v6.0
Gross Receipts
$35,839,134
Mission and Program Overview

Mission

The guild's and its affiliates' mission is to help each individual reach his or her maximum potential and to help families cope with the responsibility of caring for a disabled family member at home.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$11,159,377$12,505,327▲ $1,345,950
Accounts Receivable$3,785,163$5,269,664▲ $1,484,501
Land, Buildings, and Equipment, Net$3,488,222$4,073,908▲ $585,686
Savings and Temporary Cash Investments$3,237,802$1,881,879▼ $1,355,923
Cash and Non-Interest-Bearing Accounts$2,930,387$822,099▼ $2,108,288
Prepaid Expenses and Deferred Charges$0$146,887▲ $146,887
Total Assets$29,795,370$29,518,490▼ $276,880
Other Assets Total$5,194,419$4,818,726▼ $375,693
Liabilities
Other Liabilities$6,408,680$5,404,597▼ $1,004,083
Accounts Payable and Accrued Expenses$7,249,979$4,148,872▼ $3,101,107
Mortgage Notes Payable Secured by Investment Property$1,270,688$1,152,668▼ $118,020
Deferred Revenue$261,723$789,614▲ $527,891
Escrow Account Liability$321,156$322,869▲ $1,713
Total Liabilities$15,512,226$11,818,620▼ $3,693,606
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,283,144$17,699,870▲ $3,416,726
Total Net Assets Fund Balance$14,283,144$17,699,870▲ $3,416,726
Total Liabilities and Net Assets / Fund Balance$29,795,370$29,518,490▼ $276,880

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,945,765$9,964,156$11,909,921
Land$1,809,547-$1,809,547
Equipment$86,657$1,635,349$1,722,006
Other Land Buildings$231,939$960,664$1,192,603
Other Assets Org$3,479,019--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joe RileyCEO/executive DirectorFT$170,776$38,997$209,773
Patricia RomanoCOOFT$153,531$41,378$194,909
Densingh ThambirajCFO Thru May 2024FT$142,512$33,142$175,654
Laura ThompsonProgram DirectorFT$117,304$53,212$170,516
Shaquana JamisonDirect Service ProfessionalFT$126,620$36,089$162,709
Jennifer Hinds MooreHr DirectorFT$126,702$17,771$144,473
Lucille TroutDirect Service ProfessionalFT$123,569$11,038$134,607
Susan FriedmanSpeech TherapistFT$123,235-$123,235

Board Members and Trustees

NameTitle
Anthony CettaPresident
Eleanor Schiano1st Vice President
Marion Cleaver2nd Vice President
Alan DubrowBoard Member
Andrew Sichenze EsqBoard Member
Angelo Giordano EsqBoard Member
Arlene KeatingBoard Member
Arlene RutueloBoard Member
Elena GonzalezBoard Member
HON MATTHEW D'EMICBoard Member
Harriet RosenbergBoard Member
James MorelloBoard Member
Mary DoryBoard Member
Peter Ferraiuolo EsqBoard Member
Stanley RamsdalBoard Member
Stephen MajewiczBoard Member
Toni ColarussoBoard Member
Celeste SenaAssistant Treasurer
Michael RussoCFO Eff. May 2024
Rosina Linda RubinoCorresponding Secretary
Geraldine CassoneRecording Secretary
Frank SenaTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Lexia Bus TransportationTransportation Services436 SPENCER STREET, Staten Island, NY 10314$717,370
Ahtram ConstructionConstruction Services934 PUTNAM AVENUE, Brooklyn, NY 11221$145,350
Mcloudserv LLCIt/ Cloud Services7333 6TH AVENUE, Brooklyn, NY 11209$123,003
G-net Construction CorpConstruction Services360 TARGEE STREET, Staten Island, NY 10304$121,194
-Repairs/renovation2122 WEST 11TH STREET, Brooklyn, NY 11223$111,750
Revenue and Support

Revenue Composition

Contributions and Grants
$7,407,364
Program Service Revenue
$25,889,875
Investment Income
$1,674,694
Other Revenue
$15,207
All Other Contributions
$147,918
Change in Net Assets
$2,427,780

Audited Revenue Reconciliation

Revenue per Audited Statements
$34,897,194
Revenue Not Reported on Financial Statements
$89,946
Revenue Not Reported on Form 990
$1,072,219
Other Revenue Adjustments
$89,946
Total Revenue per Audited Statements
$35,969,413
Total Revenue per Form 990
$34,987,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$25,164,159
Other Expenses$7,395,201
Total Fundraising Expense$192,586
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$17,680,870$1,428,918$128,745$19,238,533
Other Employee Benefits$1,924,819$228,004$34,303$2,187,126
Payroll Taxes$1,896,259$161,952$11,640$2,069,851
Occupancy$1,558,489$61,297-$1,619,786
Fees for Services Other$951,203$117,812$738$1,069,753
Pension Plan Contributions$874,403$161,537$12,540$1,048,480
Current Officers, Directors, Trustees, and Key Employees$569,957$46,062$4,150$620,169
Office Expenses$428,277$169,610-$597,887
Insurance$449,264$26,414-$475,678
Depreciation Depletion$200,027$95,854-$295,881
Fees for Services Accounting$14,463$148,108-$162,571
Other Expenses$126,549$5,065$470$131,614
Travel$113,732$16,917-$130,649
Information Technology$121,617$3,980-$125,597
All Other Expenses$10,040$70,737-$80,777
Fees for Services Lobbying-$60,000-$60,000
Interest$1,887$26,548-$28,435
Fees for Services Legal-$11,522-$11,522
Conferences and Meetings$5,681$250-$5,931
Advertising$180$1,700-$1,880
Total Functional Expenses$29,375,343$2,991,431$192,586$32,559,360

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$32,559,360
Total Expenses per Audited Statements$32,552,276
Expenses per Audited Statements$32,469,414
Expenses Not Reported on Financial Statements$89,946
Other Expense Adjustments$89,946
Expenses Not Reported on Form 990$82,862
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$102,076
Fundraising Gross Income$50,630
Gaming Gross Income$33,826
Gaming Direct Expenses$11,662
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf$87,250$26,610$13,596$13,014
Gala$112,235$22,100$14,381$7,719
Total Events$221,834$50,630$102,076$-51,446
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$3,516,303
Due to Government Agencies$1,674,485
Due to Affiliates$213,809
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
Yes
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, Section A, Line 2

Frank sena and celeste sena have a family relationship.

Form 990, Part VI, Section A, Line 6

The organization has two classes of members, voting or honorary. 1. In order to be a voting member, an applicant must be either: a) the parent of an exceptional child; or b) an adult sibling of an exceptional child; or c) court-appointed legal guardian or guardians of an exceptional child; or d) a person who is interested in the welfare of exceptional children; and 2. The applicant must subscribe to the principles, ideals and purposes of the guild.

Form 990, Part VI, Section A, Line 7A

The officers shall each be elected by the members for a term of two (2) years commencing on the july 1st immediately following the election and shall continue in office until a successor is elected.

Form 990, Part VI, Section A, Line 7B

At any time, a voting member may propose in writing to the president an amendment to the organizations by laws. Amendments approved by the board shall be mailed by the secretary to the general membership at least two (2) weeks prior to the meeting at which the membership will vote on the amendment.

Form 990, Part VI, Section B, Line 11B

The guild for exceptional children, 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, reviewed by the finance committee and is ready to be filed with the internal revenue service, it is electronically distributed to the full board of directors for their review and approval. Any comments are then grouped, summarized and provided to the outside accountants. Each issue is documented and addressed until the return is finalized and approved for filing.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is applicable to all board members, officers or committee members and employees ("interested persons"). An interested person must disclose in writing the existence of any potential or actual conflict of interests to the board of directors. Following full disclosure of a possible conflict of interest the board of directors shall determine whether a conflict of interest exists and, if so, the board shall vote to authorize or reject the transaction and/or condition. Both votes shall be by a majority vote without counting the vote of any interested director. Any interested director, officer or staff member shall be excused and not participate in any discussion or debate of the board of directors, or of any committee thereof, in which the subject of discussion is a contract, transaction or situation in which there may be a conflict of interest. Annually, all interested persons shall sign a statement of affirmation stating that they have received a copy of the conflict of interest policy, and agree to abide by it.

Form 990, Part VI, Section B, Line 15A

The search committee of the current ceo completed an analysis of current salaries of ceos of comparable organizations in the nyc area, using the 990 forms of those organizations and consultation with the executive director of the iac, a trade organization representing similar agencies. They considered factors such as: number of funding streams; number and complexity of need of individuals served; particular expertise needed given the constituency and culture at the gec; expertise needed given the financial stress of the gec at the time; expertise, work history and salary history of the candidates. The compensation analysis was documented. The search committee thusly served as both a search committee and a compensation committee. This process was last undertaken in fy2024.

Form 990, Part VI, Section C, Line 19

Copies of internal policies, financial statements and governing documents are available upon request at the offices during regular business hours. Form 990 is available upon request, at offices during regular business hours, on the website of the office of the attorney general of the state of ny, and on the website www.guidestar.org.

Filing and Contact Details

Filer

Filer Name
The Guild for Exceptional Children Inc
EIN
11-6037766
Phone
7188336633
Address
260 68TH STREET, BROOKLYN, NY 11220

Signing Officer

Name
Joe Riley
Title
CEO
Phone
7188336633
Signed
2025-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Riley
Formed
1958
Legal Domicile
Ny
Voting Board Members
21
Independent Board Members
21
Employees
584
Volunteers
27

Preparer

Firm
PKF O'CONNOR DAVIES ADVISORY LLC
Address
500 MAMARONECK AVENUE SUITE 301, HARRISON, NY 10528-1633
Preparer
Garrett M Higgins
Phone
9143818900
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization has a committee that assumes responsibility for the oversight of the audit of its financial statements and the selection of its independent auditor. This policy has not changed from the prior year.

Financial Statement Notes

PART IV, LINE 2B:

The organization holds funds in an escrow account for consumers in its opwdd programs.

PART X, LINE 2:

The guild recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Management has determined that the guild had no uncertain tax positions that would require financial statement recognition or disclosure. The guild is no longer subject to examinations by the applicable taxing jurisdictions for periods prior to june 30, 2021.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising event expenses reported in part viii 82,862. Expenses attributable to consolidated entities 411.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Reclass of miscellaneous income 89,946.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising event expenses reported in part viii 82,862.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Reclass of miscellaneous income 89,946.

Raw XML AppendixShowing 400 of 1,031 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.

Path#Value
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IRS990/AccountsReceivableGrp/EOYAmt05269664
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE GUILD'S AND ITS AFFILIATES' MISSION IS TO HELP EACH INDIVIDUAL REACH HIS OR HER MAXIMUM POTENTIAL AND TO HELP FAMILIES COPE WITH THE RESPONSIBILITY OF CARING FOR A DISABLED FAMILY MEMBER AT HOME.
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IRS990/ContractorCompensationGrp/ContractorName/PersonNm0PASHALIS KESKINIS
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IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECT SERVICE PROFESSIONAL
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