Civic Intelligence

Yonkers Community Action Program Inc.

990 • Fiscal year 2023 • EIN 13-2579051

Aug 01, 2022 to Jul 31, 2023 • Filed on Jun 17, 2024

20 South Broadway 420Yonkers, NY 10701

(914) 423-5905

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$937,936

Up $112,264 (+14%) from 2022

Net Assets

Up

$499,757

Up $35,544 (+7.7%) from 2022

Liabilities

Up

$438,179

Up $76,720 (+21%) from 2022

Revenue And Expenses

Revenue

Up

$1,867,532

Up $29,197 (+1.6%) from 2022

Expenses

Up

$1,831,988

Up $51,311 (+2.9%) from 2022

Net Income

Down

$35,544

Down $22,114 (-38%) from 2022

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

2023

Assets$937,936
Liabilities$438,179
Net Assets$499,757

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

2023

Revenue$1,867,532
Expenses$1,831,988
Net Income$35,544
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jul 31, 2023
Signed
Jun 17, 2024
Return Version
2022v5.0
Gross Receipts
$1,877,642
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 support service 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$389,942$377,279▼ $12,663
Pledges and Grants Receivable$125,405$322,670▲ $197,265
Cash and Non-Interest-Bearing Accounts$284,681$135,916▼ $148,765
Prepaid Expenses and Deferred Charges$25,644$21,583▼ $4,061
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$825,672$937,936▲ $112,264
Other Assets Total-$80,488-
Liabilities
Accounts Payable and Accrued Expenses$253,482$264,667▲ $11,185
Deferred Revenue$91,435$91,968▲ $533
Other Liabilities-$81,544-
Unsecured Notes Loans Payable$16,542--
Total Liabilities$361,459$438,179▲ $76,720
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$443,800$457,594▲ $13,794
Net Assets With Donor Restrictions$20,413$42,163▲ $21,750
Total Net Assets Fund Balance$464,213$499,757▲ $35,544
Total Liabilities and Net Assets / Fund Balance$825,672$937,936▲ $112,264

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$332,917$332,917
Land$308,019-$308,019
Leasehold Improvements$47,646$178,199$225,845
Equipment$21,614$19,076$40,690
Other Assets Org$70,318--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Don BrownExecutive DirectorFT$104,154$104,154

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,832,018
Program Service Revenue
$0
Investment Income
$218
Other Revenue
$35,296
All Other Contributions
$622,033
Change in Net Assets
$35,544

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory1$589,422Fair Market Value (FMV)
Total Noncash Contributions1$589,422-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,867,532
Total Revenue per Audited Statements
$1,867,532
Total Revenue per Form 990
$1,867,532
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,238,661
Salaries, Compensation, and Employee Benefits$507,154
Grants and Similar Amounts Paid$86,173
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$253,835$96,881-$350,716
Fees for Services Other$28,268$74,066-$102,334
Current Officers, Directors, Trustees, and Key Employees$67,675$25,825-$93,500
Occupancy$66,096$25,225-$91,321
Grants to Domestic Individuals$86,173--$86,173
Insurance$43,195$16,485-$59,680
Information Technology$35,092$13,393-$48,485
Payroll Taxes$27,601$10,533-$38,134
Office Expenses$24,725$9,439-$34,164
Other Expenses$30,773--$30,773
Fees for Services Accounting$20,342$7,764-$28,106
Other Employee Benefits$17,951$6,853-$24,804
Travel$16,722$6,382-$23,104
Depreciation Depletion-$12,663-$12,663
Interest$101$7,049-$7,150
Total Functional Expenses$1,519,430$312,558$0$1,831,988

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,831,988
Total Expenses per Audited Statements$1,831,988
Total Expenses per Form 990$1,831,988
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$27,420
Fundraising Direct Expenses$10,110
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$27,420$27,420$10,110$17,310
Total Events$27,420$27,420$10,110$17,310
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability - Operating Lease$71,273
Lease Liability - finance lease$10,271
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 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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Prior to the 990 being filed with the IRS a draft of the document is reviewed by the Executive Director and the Finance committee which includes the Board Treasurer, Board President (ex-officio) and 2 other Board Members. The approval of the Form 990 is delegated to the Finance committee by the Board of Directors. Each person is encouraged to review and provide feedback, edits and questions. Received edits and questions were responded to with adjustment made to the document, as needed. A draft of the 990 is sent to the Board prior to filing with the IRS.

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

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, Section B, Line 15A

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, Section C, Line 19

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 420, Yonkers, NY 10701

Signing Officer

Name
Don Brown
Title
Executive Director
Signed
2024-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Don Brown
Formed
1966
Legal Domicile
Ny
Voting Board Members
12
Independent Board Members
12
Employees
12
Volunteers
20

Preparer

Firm
WatsonRice LLP
Address
31 West 34th Street 7006, New York, NY 10001
Preparer
Baruti Bediako CPA
Phone
2124477300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: OUR COMMUNITY ENGAGEMENT PROGRAMS ALLOW US TO CONNECT MORE WITH OUR CLIENTS ON A PERSONAL LEVEL. OUR GARDEN IS ONE OF OUR MORE RELAXING COMMUNITY EVENTS, WHERE WE ALLOW COMMUNITY MEMBERS TO PLANT VARIOUS HERBS AND VEGETABLE IN OUR PLANT BEDS. WE ALSO ENGAGE THEM WITH OUR PROBLEM GAMBLING/GAMBLING PREVENTION WORKSHOPS. THIS WORKSHOP IS VERY INTERACTIVE AND OPENS THE DOOR TO MULTIPLE CONVERSATIONS AND EXPERIENCES. LASTLY, ENGAGING IN COMMUNITY EVENTS ALLOWS THE STAFF TO INTERACT WITH CLIENTS AND SPEAK TO NEW CLIENTS ABOUT OUR SERVICES. OTHER PROGRAM SERVICES 5: Invisible Wounds Program - provides support services to teens and young adults between the ages of 13-24. These victims have witnessed a crime in their community, home or school. The services provided will ease the trauma from witnessing a crime. They are encouraged to share their experiences in a safe space. This is accomplished by providing some of the following supportive services: advocacy, referrals, community support, and trauma- focused therapy. OTHER PROGRAM SERVICES 6: Workforce Innovation and Opportunity Act (WIOA) - program provides services to low-Income youth who resides in Yonkers between the ages of 14-24. The program is designed to assist this specific population, who usually need assistance facing barriers to obtaining employment and furthering their education. The WIOA clients have immediate access to our wrap around service that allows them to develop and enhance their educational functioning levels, strengths and interest. We simultaneously focus on both hard and soft skills. WIOA helps youth obtain employment, nationally recognized certifications, GED and paid work experience. In addition to our wrap around services, we offer services such as: Transportation assistances resume building, hygiene kits, therapy/counseling, adult mentoring and financial literacy.

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, 2023 and 2022. Returns filed for tax years ended on or after July 31, 2020 are subject to examination by Federal and State authorities.

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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/PrincipalOfficerNm0Don Brown
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IRS990/ProgSrvcAccomActy2Grp/Desc0Community services focuses on the needs of adults looking for assistance with essentials that will ease some of the burden of everyday life. This is accomplished through our rental and utilities assistance programs. We also provide hygiene kits that consist of soap, toothpaste mouthwash, deodorant, and lotion. Additionally, we offer clothing vouchers for families in need of clothing for middle school age children.
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IRS990/ProgSrvcAccomActy3Grp/Desc0We deliver youth drug prevention services with outcomes that are met through delivery of evidence based and evidenced informed programs. Middle and high school students participate and learn how to set and reach goals, make responsible decisions, identify and manage emotions and increase awareness of options to live a drug-free lifestyle. The delivery of summer programming to middle-school students exposes them to various careers and community advocates, help develop leadership skills, increase trust and community building, foster communication, improve interpersonal skills and encourage personal growth and development.
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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
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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