Civic Intelligence

Yonkers Community Action Program Inc.

990 • Fiscal year 2018 • EIN 13-2579051

Aug 01, 2017 to Jul 31, 2018 • Filed on May 31, 2019

20 South BroadwayYonkers, NY 10701

(914) 423-5905

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

83rd percentile

0.43x

Higher debt load relative to assets than 83% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

82nd percentile

0.36x

Higher debt load relative to revenue than 82% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

34th percentile

-1.8%

Higher net margin than 34% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

83rd percentile

$85,208

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

40th percentile

-1.2%

Faster asset growth than 40% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

41st percentile

0.2%

Faster revenue growth than 41% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$611,974

Down $7,333 (-1.2%) from 2017

Net Assets

Down

$348,345

Down $150,448 (-30%) from 2017

Liabilities

Up

$263,629

Up $143,115 (+119%) from 2017

Revenue

Up

$732,313

Up $1,773 (+0.2%) from 2017

Expenses

Up

$745,440

Up $4,173 (+0.6%) from 2017

Net Income

Down

-$13,127

Down $2,400 (-22%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2011: $677,930Liabilities 2011: $302,846Net Assets 2011: $375,0842011Assets 2012: $767,689Liabilities 2012: $346,644Net Assets 2012: $421,0452012Assets 2013: $682,524Liabilities 2013: $260,286Net Assets 2013: $422,2382013Assets 2014: $609,490Liabilities 2014: $94,138Net Assets 2014: $515,3522014Assets 2015: $628,366Liabilities 2015: $127,783Net Assets 2015: $500,5832015Assets 2016: $626,700Liabilities 2016: $117,180Net Assets 2016: $509,5202016Assets 2017: $619,307Liabilities 2017: $120,514Net Assets 2017: $498,7932017Assets 2018: $611,974Liabilities 2018: $263,629Net Assets 2018: $348,3452018Assets 2019: $574,038Liabilities 2019: $242,818Net Assets 2019: $331,2202019Assets 2020: $655,942Liabilities 2020: $329,968Net Assets 2020: $325,9742020Assets 2021: $742,694Liabilities 2021: $336,139Net Assets 2021: $406,5552021Assets 2022: $825,672Liabilities 2022: $361,459Net Assets 2022: $464,2132022Assets 2023: $937,936Liabilities 2023: $438,179Net Assets 2023: $499,7572023Assets 2024: $816,810Liabilities 2024: $391,271Net Assets 2024: $425,5392024

Highlighted filing

2018

Assets$611,974
Liabilities$263,629
Net Assets$348,345

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,025,291Expenses 2011: $1,301,803Net Income 2011: -$276,5122011Revenue 2012: $822,838Expenses 2012: $776,877Net Income 2012: $45,9612012Revenue 2013: $676,675Expenses 2013: $675,482Net Income 2013: $1,1932013Revenue 2014: $671,609Expenses 2014: $578,495Net Income 2014: $93,1142014Revenue 2015: $475,720Expenses 2015: $490,489Net Income 2015: -$14,7692015Revenue 2016: $590,936Expenses 2016: $581,999Net Income 2016: $8,9372016Revenue 2017: $730,540Expenses 2017: $741,267Net Income 2017: -$10,7272017Revenue 2018: $732,313Expenses 2018: $745,440Net Income 2018: -$13,1272018Revenue 2019: $664,454Expenses 2019: $681,579Net Income 2019: -$17,1252019Revenue 2020: $979,193Expenses 2020: $984,439Net Income 2020: -$5,2462020Revenue 2021: $1,420,180Expenses 2021: $1,339,599Net Income 2021: $80,5812021Revenue 2022: $1,838,335Expenses 2022: $1,780,677Net Income 2022: $57,6582022Revenue 2023: $1,867,532Expenses 2023: $1,831,988Net Income 2023: $35,5442023Revenue 2024: $1,227,954Expenses 2024: $1,302,172Net Income 2024: -$74,2182024

Highlighted filing

2018

Revenue$732,313
Expenses$745,440
Net Income-$13,127
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
May 31, 2019
Return Version
2017v2.2
Gross Receipts
$732,313
Mission and Program Overview

Mission

Yonkers Community Action Program is committed to engaging and empowering the residents of Yonkers by providing resources and services that improve overall health, education and employment outcomes, while supporting economic self-sufficiency and poverty reduction.

Yonkers Community Action Program provides various social services programs in the areas of family development, senior services, youth development, and food insecurity for low-income individuals and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$406,903$391,278▼ $15,625
Cash and Non-Interest-Bearing Accounts$156,064$157,212▲ $1,148
Pledges and Grants Receivable$46,458$58,756▲ $12,298
Prepaid Expenses and Deferred Charges$9,882$4,728▼ $5,154
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$619,307$611,974▼ $7,333
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$203,062$195,032▼ $8,030
Mortgage Notes Payable Secured by Investment Property$38,867$35,567▼ $3,300
Deferred Revenue$15,906$33,030▲ $17,124
Total Liabilities$257,835$263,629▲ $5,794
Net Assets / Fund Balance
Unrestricted Net Assets$361,472$348,345▼ $13,127
Total Net Assets Fund Balance$361,472$348,345▼ $13,127
Total Liabilities and Net Assets / Fund Balance$619,307$611,974▼ $7,333

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$12,977$319,940$332,917
Land$308,019-$308,019
Leasehold Improvements$70,282$155,563$225,845
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Linda HeywardExecutive DirectorFT$85,208$85,208

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$718,703
Program Service Revenue
$0
Investment Income
$10
Other Revenue
$13,600
All Other Contributions
$9,665
Change in Net Assets
$-13,127

Audited Revenue Reconciliation

Revenue per Audited Statements
$732,313
Revenue Not Reported on Form 990
$379,236
Total Revenue per Audited Statements
$1,111,549
Total Revenue per Form 990
$732,313
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$398,002
Salaries, Compensation, and Employee Benefits$347,438
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$164,956$36,210-$201,166
Current Officers, Directors, Trustees, and Key Employees$69,871$15,337-$85,208
Occupancy$59,267$11,563-$70,830
Office Expenses$36,350$6,489-$42,839
Fees for Services Accounting$36,128$1,872-$38,000
Insurance$29,177$6,405-$35,582
Other Employee Benefits$26,913$5,908-$32,821
Fees for Services Other$31,447--$31,447
Payroll Taxes$23,160$5,083-$28,243
Travel$19,472$3,655-$23,127
Fees for Services Management$19,214--$19,214
Depreciation Depletion-$15,625-$15,625
Other Expenses$11,200$9,949-$11,200
Information Technology$11,063--$11,063
Interest$2,264$4,686-$6,950
Fees for Services Legal$619$136-$755
Total Functional Expenses$622,522$122,918$0$745,440

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,124,676
Expenses per Audited Statements$745,440
Total Expenses per Form 990$745,440
Expenses Not Reported on Form 990$379,236
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Prior to the 990 being filed with the IRS a draft version was electonically distributed to all board members, the executive director of the organization and the organization's fiscal consultants. Each was encouraged to review and provide back edits and questions. Received edits and questions were responded to with adjustment made to the draft document accordingly. The now edited 990 draft was again distributed to this group for a final review. Upon their concensus, the board then accepted the 990 drafted.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The Board regularly starts its meetings with a reminder of the conflict of interest policy and if there have been any changes, the need for it to be updated. The directors are required to sign the conflict of interest policy annually.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Executive Director works with and seeks the approval of the finance committee and the executive committee in staff remuneration matters. Compensation for all employees, including the executive director and key employees are linked to many factors including, market value of the position, performance, and organizational resources.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization makes its governing documents, conflict of interest policy and financial statements available to the general public by providing copies on request. This may be done though calling or sending an email.

Filing and Contact Details

Filer

Filer Name
Yonkers Community Action Program Inc
EIN
13-2579051
Phone
9144235905
Address
20 South Broadway, Yonkers, NY 10701

Signing Officer

Name
Linda Heyward
Title
Executive Director
Signed
2019-05-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Tolbert
Formed
1965
Legal Domicile
Ny
Voting Board Members
12
Independent Board Members
12
Employees
7
Volunteers
35

Preparer

Firm
Bca Watson Rice Llp
Address
5 PENN PLAZA 15TH FL, NEW YORK, NY 10001-1810
Preparer
Baruti Bediako CPA
Phone
2124477300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: The Summer Leadership Training Project is a four-week skill development program for middle school students focusing on leadership skills and character education. The program is designed to develop trust and community building, foster communication and interpersonal skills and encourage personal growth and development. These objectives are met through various unique exercises and activities to help youth reach their full potential. Throughout the program, participants learn valuable skills to avoid risky behaviors, including bullying and substance abuse. 26 clients graduated.

Form 990, Part 1, Line 6

Volunteer estimate was calculated based on the organization's own tracking in addition to reporting of community partners who facilitated specific volunteer projects with the organization.

Financial Statement Notes

Part X : FIN48 Footnote

YCAP has evaluated the recognition requirements for uncertain income tax positions as required by accounting principles generally accepted in the United States of America, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. Accordingly, YCAP has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at July 31, 2018 and 2017.

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IRS990/Form990PartVIISectionAGrp/PersonNm10Linda Tyson
IRS990/Form990PartVIISectionAGrp/PersonNm11Sherri Williamson
IRS990/Form990PartVIISectionAGrp/PersonNm12Linda Heyward
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Executive Dir.
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IRS990/InsuranceGrp/ProgramServicesAmt029177
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IRS990/InterestGrp/ManagementAndGeneralAmt04686
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IRS990/MissionDesc0Yonkers Community Action Program is committed to engaging and empowering the residents of Yonkers by providing resources and services that improve overall health, education and employment outcomes, while supporting economic self-sufficiency and poverty reduction.
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IRS990/OccupancyGrp/ManagementAndGeneralAmt011563
IRS990/OccupancyGrp/ProgramServicesAmt059267
IRS990/OccupancyGrp/TotalAmt070830
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06489
IRS990/OfficeExpensesGrp/ProgramServicesAmt036350
IRS990/OfficeExpensesGrp/TotalAmt042839
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05908
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt026913
IRS990/OtherEmployeeBenefitsGrp/TotalAmt032821
IRS990/OtherExpensesGrp/Desc0maintenance and repairs
IRS990/OtherExpensesGrp/Desc1Program expenses
IRS990/OtherExpensesGrp/Desc2Stipends
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09949
IRS990/OtherExpensesGrp/ProgramServicesAmt045323
IRS990/OtherExpensesGrp/ProgramServicesAmt136098
IRS990/OtherExpensesGrp/ProgramServicesAmt211200
IRS990/OtherExpensesGrp/TotalAmt055272
IRS990/OtherExpensesGrp/TotalAmt136098
IRS990/OtherExpensesGrp/TotalAmt211200
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IRS990/OtherRevenueMiscGrp/BusinessCd1532000
IRS990/OtherRevenueMiscGrp/Desc0Other Income
IRS990/OtherRevenueMiscGrp/Desc1Rental Income
IRS990/OtherRevenueMiscGrp/ExclusionAmt07500
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06100
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06100
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt17500
IRS990/OtherRevenueTotalAmt013600
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt036210
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0164956
IRS990/OtherSalariesAndWagesGrp/TotalAmt0201166
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IRS990/PayrollTaxesGrp/ProgramServicesAmt023160
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IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt046458
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09882
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04728
IRS990/PrincipalOfficerNm0Justin Tolbert
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0Nutrition support services are provided through supplemental food by various food pantry programs. Each is designed to meet a nutritional balance of proteins, dairy, carbohydrates and fresh produce. The nutritional support services, aim to increase access to healthy food and decrease food insecurity include: bi-monthly on-site distribution monthly home delivery to disabled adults; monthly site specific distribution and emergency food. Achievement includes 657 unduplicated clients; 2,001 food packages distributed, 756 units distributed through home or site delivery.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0210672
IRS990/ProgSrvcAccomActy3Grp/Desc0Senior outreach focuses on the needs and engagement of seniors via Senior Center operations and specific Nutrition Programming supporting older residents to continue to live independently. Opened in May 2018, the Senior Center provides exercise and activities allowing social contact and connection to resources. It is an opportunity to both share skills and provide services. Nutrition programming is attentive to special dietary needs and addresses mobility concerns through pantry delivery.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt094364
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0730540
IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherExpensesAmt0413911
IRS990/PYRevenuesLessExpensesAmt0-10727
IRS990/PYSalariesCompEmpBnftPaidAmt0327356
IRS990/PYTotalExpensesAmt0741267
IRS990/PYTotalRevenueAmt0730540
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IRS990/ReconcilationRevenueExpnssAmt0-13127
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0730540
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0590936
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0475720
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0590936
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0475720
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0658795
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03174694
IRS990ScheduleA/TotalSupportAmt03204764
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt022570
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt022570
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IRS990ScheduleD/BuildingsGrp/BookValueAmt012977
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0319940
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0332917
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0379236
IRS990ScheduleD/DonatedServicesUseFcltsAmt0379236
IRS990ScheduleD/ExpensesNotReportedAmt0379236
IRS990ScheduleD/ExpensesSubtotalAmt0745440
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IRS990ScheduleD/LandGrp/BookValueAmt0308019
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0308019
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt070282
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0155563
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0225845
IRS990ScheduleD/RevenueNotReportedAmt0379236

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.39$0.43$1.23$1.30$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.94$0.44$0.50$1.87$1.83$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.83$0.36$0.46$1.84$1.78$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.34$0.41$1.42$1.34$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.66$0.33$0.33$0.98$0.98$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.24$0.33$0.66$0.68$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.61$0.26$0.35$0.73$0.75$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.12$0.50$0.73$0.74$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.63$0.12$0.51$0.59$0.58$0.01
2015Summary only. Only limited summary data is available for this year.$0.63$0.13$0.50$0.48$0.49$0.01
2014Summary only. Only limited summary data is available for this year.$0.61$0.09$0.52$0.67$0.58$0.09
2013Summary only. Only limited summary data is available for this year.$0.68$0.26$0.42$0.68$0.68$0.00
2012Summary only. Only limited summary data is available for this year.$0.77$0.35$0.42$0.82$0.78$0.05
2011Summary only. Only limited summary data is available for this year.$0.68$0.30$0.38$1.03$1.30$0.28