Civic Intelligence

Human Development Services Westchester Inc

EIN 13-3008872 • 501(c)3 • Mamaroneck, NY

Profile

Human development services of westchester is a social service organization providing quality psychiatric, rehabilitative, residential and community stabilization services in westchester county. Hdsw is dedicated to empowering the individuals and families we serve to achieve self-sufficiency.

930 Mamaroneck AveMamaroneck, NY 10543

www.hdsw.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.26x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.18x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

44th percentile

2.4%

Higher net margin than 44% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$206,036

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

56th percentile

6.8%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

11%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$10,383,616

Up $664,485 (+6.8%) from 2023

Liabilities

Up

$2,745,337

Up $248,332 (+9.9%) from 2023

Net Assets

Up

$7,638,279

Up $416,153 (+5.8%) from 2023

Revenue

Up

$15,623,535

Up $1,498,048 (+11%) from 2023

Expenses

Up

$15,244,519

Up $1,423,141 (+10%) from 2023

Net Income

Up

$379,016

Up $74,907 (+25%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $6,630,649Liabilities 2010: $2,370,976Net Assets 2010: $4,259,6732010Assets 2011: $6,397,923Liabilities 2011: $2,308,026Net Assets 2011: $4,089,8972011Assets 2012: $6,786,180Liabilities 2012: $3,025,195Net Assets 2012: $3,760,9852012Assets 2013: $6,887,180Liabilities 2013: $3,060,055Net Assets 2013: $3,827,1252013Assets 2014: $6,817,421Liabilities 2014: $2,790,084Net Assets 2014: $4,027,3372014Assets 2015: $6,697,475Liabilities 2015: $2,500,990Net Assets 2015: $4,196,4852015Assets 2016: $6,908,350Liabilities 2016: $2,642,328Net Assets 2016: $4,266,0222016Assets 2017: $6,623,852Liabilities 2017: $2,056,001Net Assets 2017: $4,567,8512017Assets 2018: $7,106,784Liabilities 2018: $2,211,820Net Assets 2018: $4,894,9642018Assets 2019: $6,857,347Liabilities 2019: $1,779,435Net Assets 2019: $5,077,9122019Assets 2020: $7,209,451Liabilities 2020: $1,510,606Net Assets 2020: $5,698,8452020Assets 2021: $7,365,435Liabilities 2021: $1,614,113Net Assets 2021: $5,751,3222021Assets 2022: $8,644,863Liabilities 2022: $1,767,168Net Assets 2022: $6,877,6952022Assets 2023: $9,719,131Liabilities 2023: $2,497,005Net Assets 2023: $7,222,1262023Assets 2024: $10,383,616Liabilities 2024: $2,745,337Net Assets 2024: $7,638,2792024

Highlighted filing

2024

Assets$10,383,616
Liabilities$2,745,337
Net Assets$7,638,279

Operations Trend

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

$20M$15M$10M$5.0M$0Expenses 2010: $10,494,8432010Expenses 2011: $10,758,0122011Expenses 2012: $10,740,9502012Revenue 2013: $10,975,761Expenses 2013: $10,940,580Net Income 2013: $35,1812013Revenue 2014: $11,584,974Expenses 2014: $11,394,744Net Income 2014: $190,2302014Revenue 2015: $11,958,836Expenses 2015: $11,776,294Net Income 2015: $182,5422015Revenue 2016: $11,814,300Expenses 2016: $11,761,386Net Income 2016: $52,9142016Revenue 2017: $12,089,312Expenses 2017: $11,816,661Net Income 2017: $272,6512017Revenue 2018: $12,223,800Expenses 2018: $11,869,708Net Income 2018: $354,0922018Revenue 2019: $12,345,230Expenses 2019: $12,209,367Net Income 2019: $135,8632019Revenue 2020: $13,204,883Expenses 2020: $12,614,369Net Income 2020: $590,5142020Revenue 2021: $12,782,582Expenses 2021: $12,751,797Net Income 2021: $30,7852021Revenue 2022: $14,521,268Expenses 2022: $13,332,986Net Income 2022: $1,188,2822022Revenue 2023: $14,125,487Expenses 2023: $13,821,378Net Income 2023: $304,1092023Revenue 2024: $15,623,535Expenses 2024: $15,244,519Net Income 2024: $379,0162024

Highlighted filing

2024

Revenue$15,623,535
Expenses$15,244,519
Net Income$379,016

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$10.4$2.75$7.64$15.6$15.2$0.38
2023Detailed filing. Detailed filing data is available for this year.$9.72$2.50$7.22$14.1$13.8$0.30
2022Detailed filing. Detailed filing data is available for this year.$8.64$1.77$6.88$14.5$13.3$1.19
2021Detailed filing. Detailed filing data is available for this year.$7.37$1.61$5.75$12.8$12.8$0.03
2020Detailed filing. Detailed filing data is available for this year.$7.21$1.51$5.70$13.2$12.6$0.59
2019Detailed filing. Detailed filing data is available for this year.$6.86$1.78$5.08$12.3$12.2$0.14
2018Detailed filing. Detailed filing data is available for this year.$7.11$2.21$4.89$12.2$11.9$0.35
2017Detailed filing. Detailed filing data is available for this year.$6.62$2.06$4.57$12.1$11.8$0.27
2016Detailed filing. Detailed filing data is available for this year.$6.91$2.64$4.27$11.8$11.8$0.05
2015Detailed filing. Detailed filing data is available for this year.$6.70$2.50$4.20$12.0$11.8$0.18
2014Detailed filing. Detailed filing data is available for this year.$6.82$2.79$4.03$11.6$11.4$0.19
2013Detailed filing. Detailed filing data is available for this year.$6.89$3.06$3.83$11.0$10.9$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.79$3.03$3.76$10.7
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.40$2.31$4.09$10.8
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.63$2.37$4.26$10.5
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 2, 2025
Return Version
2024v5.0
Gross Receipts
$15,648,727
Mission and Program Overview

Mission

Human development services of westchester, inc. ("hdsw")is a social service organization providing quality behavorial health, rehabilitative, health, residential and community stabilization services in westchester county. Hdsw is dedicated to empowering the individuals and families we serve to achieve self-sufficiency.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,212,786$2,296,699▲ $83,913
Land, Buildings, and Equipment, Net$2,262,595$2,212,164▼ $50,431
Pledges and Grants Receivable$2,084,211$1,954,004▼ $130,207
Cash and Non-Interest-Bearing Accounts$1,563,498$1,762,175▲ $198,677
Investments in Publicly Traded Securities$378,397$919,419▲ $541,022
Prepaid Expenses and Deferred Charges$602,426$638,683▲ $36,257
Accounts Receivable$94,881$78,330▼ $16,551
Total Assets$9,719,131$10,383,616▲ $664,485
Other Assets Total$520,337$522,142▲ $1,805
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,035,360$970,252▼ $65,108
Deferred Revenue$668,894$919,643▲ $250,749
Accounts Payable and Accrued Expenses$562,757$640,817▲ $78,060
Other Liabilities$229,994$214,625▼ $15,369
Total Liabilities$2,497,005$2,745,337▲ $248,332
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,103,347$7,522,458▲ $419,111
Net Assets With Donor Restrictions$118,779$115,821▼ $2,958
Total Net Assets Fund Balance$7,222,126$7,638,279▲ $416,153
Total Liabilities and Net Assets / Fund Balance$9,719,131$10,383,616▲ $664,485

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,865,721$5,143,668$7,009,389
Equipment$65,403$612,195$677,598
Other Land Buildings-$328,600$328,600
Land$281,040-$281,040
Other Assets Org$23,735--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$34,751---$34,751
2023$34,751---$34,751
2022$34,751---$34,751
2021$34,751---$34,751
2020$34,751---$34,751
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathy PandekakesCEOFT$171,440$30,601$197,041
Patricia TempestaCFOFT$139,460$11,984$156,444
Kelly DarrowCPOFT$127,681$23,381$151,062
Nicole GranataDirector Supp HouFT$126,843$11,431$138,274
Jasmine CruzDirector HrFT$103,593$22,439$126,032
Elsie Yema CephasSupportive CFT$104,252$20,857$125,109
Kelsey UeberallDirector ResidentFT$102,757$21,419$124,176
Christina WilkDirector Care MgmFT$101,728$21,584$123,312

Board Members and Trustees

NameTitle
Elizabeth RossiPresident
Amanda BuriticaBoard Member
Caroline H DavisBoard Member
Francis ArrowBoard Member
Isobel Perry Until 13125Board Member
Joshua KoernerBoard Member
Marcela KissnerBoard Member
Michael RizzutoBoard Member
Michael SicularBoard Member
PATRICK O'CONNOR UNTIL 61224Board Member
Sanford BellBoard Member
Tom KissnerBoard Member
William E Van VlackBoard Member
Donald W DavisSecretary
Michael DuncansonTreasurer
William StallingsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$10,804,796
Program Service Revenue
$4,703,563
Investment Income
$99,755
Other Revenue
$15,421
All Other Contributions
$391,441
Change in Net Assets
$379,016

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,620,378
Revenue Not Reported on Financial Statements
$3,157
Revenue Not Reported on Form 990
$62,975
Total Revenue per Audited Statements
$15,683,353
Total Revenue per Form 990
$15,623,535
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,825,655
Salaries, Compensation, and Employee Benefits$5,922,280
Grants and Similar Amounts Paid$413,584
Total Fundraising Expense$128,893
Professional Fundraising Fees$83,000

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$7,053,998$34,093-$7,088,091
Other Salaries and Wages$3,903,810$420,023$11,573$4,335,406
Office Expenses$313,648$226,826-$540,474
Other Employee Benefits$472,159$41,381$5,084$518,624
Current Officers, Directors, Trustees, and Key Employees$327,591$103,979$20,600$452,170
Grants to Domestic Individuals$413,584--$413,584
Payroll Taxes$362,202$44,345$2,798$409,345
Insurance$224,525$11,622-$236,147
Pension Plan Contributions$169,256$35,227$2,252$206,735
Depreciation Depletion$164,943$16,062-$181,005
Fees for Services Professional Fundraising--$83,000$83,000
Travel$51,420$2,575-$53,995
Other Expenses$26,225$22,655-$48,880
Fees for Services Other$38,218--$38,218
Fees for Services Legal$13,690$19,460-$33,150
All Other Expenses$27,637$1,759$3,586$32,982
Fees for Services Accounting-$31,000-$31,000
Total Functional Expenses$14,091,684$1,023,942$128,893$15,244,519

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$15,267,200
Expenses per Audited Statements$15,244,519
Total Expenses per Form 990$15,244,519
Expenses Not Reported on Form 990$22,681
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$83,000
Fundraising Gross Income$25,068
Fundraising Direct Expenses$22,681

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
June Gala$59,720$20,638$6,752$13,886
Golf$13,225$4,430-$4,430
Total Events$72,945$25,068$22,681$2,387
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long Term Interest Payable$190,890
Lease Liability$23,735
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
Yes
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, Page 6, Part VI, Line 2

Tom kissner marcela kissner board member board member spouses donald davis caroline davis secretary board member spouses

Form 990, Page 6, Part VI, Line 11B

Form 990 is prepared by an outside accounting firm. After management has reviewed form 990, it is submitted to the finance committee for review and recommendations are adopted prior to submission.

Form 990, Page 6, Part VI, Line 12C

All employees and board members are required to take annual training in corporate compliance. The corporate compliance committee, made up of board members and staff, meets quarterly. The committee reviews the corporate compliance program and any issues that arise.

Form 990, Page 6, Part VI, Line 15A

Numerous comparables are obtained for similar size and type of not-for-profit organizations. The human resources committee reviews the compensation annually and makes recommendations to the executive committee who then makes the final decision.

Form 990, Page 6, Part VI, Line 15B

Numerous comparables are obtained for similar size and type of not-for-profit organizations. Human resources committee in consultation with the ceo annually approves and makes recommendations to the executive committee.

Form 990, Page 6, Part VI, Line 19

The organization's 990 is available for public inspection on candid.org and/or guidestar.org. The 990 and financial statements are available on charitiesnys.com. In addition, form 990, financial statements, governing documents and conflict of interest policy of the organization are available upon request.

Filing and Contact Details

Filer

Filer Name
Human Development Services
EIN
13-3008872
Phone
9148358906
Address
930 MAMARONECK AVE, MAMARONECK, NY 10543

Signing Officer

Name
Kathy Pandekakes
Title
CEO
Phone
9148358906
Signed
2025-10-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Pandekakes
Formed
1978
Legal Domicile
Ny
Voting Board Members
14
Independent Board Members
14
Employees
96
Volunteers
23

Preparer

Firm
Victor J Cannistra CPA Pc
Address
43 KENSICO DR FL 2, MOUNT KISCO, NY 10549
Preparer
Victor J Cannistra CPA
Phone
9142413605
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Human development services of westchester, inc. ("hdsw")is a social service organization providing quality behavorial health, rehabilitative, health, residential and community stabilization services in westchester county. Hdsw is dedicated to empowering the individuals and families we serve to achieve self-sufficiency.

Form 990, Page 2, Part III, Line 4A

The supportive housing & rental assistance program offers independent permanent housing to individuals and families in communities of their choosing. It is a "housing first" program, in that participants are placed in housing of their choice unconditionally as quickly as possible without requirements to participate in treatment in order to be admitted to or remain in the housing. Care management support is included to assure tenant safety and stability. Rent is based on ability to pay. Revenue for this program comes from the new york state office of mental health (omh) through the westchester county department of community mental health (dcmh), the federal department of housing and urban renewal's rental assistance and supportive services programs (hud),office of temporary & disability assistance (otda) and westchester county department of social services(wcdss). Expenses consist of staffing costs, rent/security payments, equipment, repairs, furnishings, tenant personal needs expenses, other than personal services, staff training, and administration.

Form 990, Page 2, Part III, Line 4B

The transitional housing program provides congregate care in supervised community residences for individuals who need 24-hour support, medication management and rehabilitative services. The transitional scattered site 2 -3 person apartment program offers room and board and rehabilitation services in small apartments in central westchester. Staff is available as needed and assist residents to learn the skills to manage their illnesses and prepare to move to more independent housing. This program is licensed and periodically recertified by omh with very positive reviews. This is a medicaid-funded program, with additional revenue from residents' social security benefits. Expenses consist of staffing costs, property mortgage and rental payments, equipment, repairs, furnishings, tenant personal expenses, other than personal services, staff training, and administration.

Form 990, Page 2, Part III, Line 4C

The care management program provides care management services of varying intensity to persons recovering from behavioral health and medical illnesses, so that they may increase their independence and maintain their stability in the community. Care managers assume long-term responsibility for assisting recipients to increase daily living skills and self- sufficiency, obtain benefits, link to community support services, learn to negotiate and advocate for themselves, prevent crises and meet emergency service needs. The program has received positive ratings in its annual reviews by health homes in which they participate. Some units of the program are medicaid- funded with additional revenue from nys, other units are totally state-funded via the county dcmh. Expenses consist of staffing costs, recipient personal needs expenses, equipment, other than personal services, staff training, and administration.

Form 990, Page 2, Part III, Line 4D

OTHER VARIOUS PROGRAMS.

Form 990, Part X

Line 4-accounts receivable are due from clients and are recorded net of allowance for doubtful accounts. Line 9-prepaid expenses includes 556,271 of prepaid rent and personal needs allowance as of december 31, 2024. Line 15- friends of human development services inc. ("friends"), a related party owed hdsw 54,465 for management fees and other related costs as of december 31, 2024.

Form 990, Part XI, Line 9

Direct event expenses 22,681 direct event expenses -22,681

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 1B

Sustainable port chester alliance, inc. ("spca"), a not-for-profit corporation, has requested that hdsw serve as fiscal sponsor for donations for spca. The fiscal sponsorship agreement calls for hdsw to receive grants, contributions and gifts for the benefit and use of spca and maintain an accouting for such funds. Hdsw makes these funds available to spca upon written request. Hdsw receives an administrative fee for this service.

Schedule D, Page 2, Part V, Line 4

Any income generated is used to fund certain program expenses

Schedule D, Page 4, Part XI, Line 2D

Direct event expenses 22,681

Schedule D, Page 4, Part XII, Line 2D

Direct event expenses 22,681

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