Civic Intelligence

Human Development Services of Westchester

990 • Fiscal year 2013 • EIN 13-3008872

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 08, 2014

930 Mamaroneck AveMamaroneck, NY 10543

(914) 835-8906

Siviq Scores

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

Liabilities / Assets

66th percentile

0.44x

Higher debt load relative to assets than 66% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Liabilities / Revenue

53rd percentile

0.28x

Higher debt load relative to revenue than 53% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Net Margin

38th percentile

0.3%

Higher net margin than 38% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Top Officer Pay

47th percentile

$157,242

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Asset Growth

41st percentile

1.5%

Faster asset growth than 41% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$6,887,180

Up $101,000 (+1.5%) from 2012

Net Assets

Up

$3,827,125

Up $66,140 (+1.8%) from 2012

Liabilities

Up

$3,060,055

Up $34,860 (+1.2%) from 2012

Revenue

$10,975,761

No earlier filing loaded for comparison.

Expenses

Up

$10,940,580

Up $199,630 (+1.9%) from 2012

Net Income

$35,181

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$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

2013

Assets$6,887,180
Liabilities$3,060,055
Net Assets$3,827,125

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue$10,975,761
Expenses$10,940,580
Net Income$35,181
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 8, 2014
Return Version
2013v3.1
Gross Receipts
$10,989,259
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.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,049,433$2,966,331▼ $83,102
Pledges and Grants Receivable$1,647,328$1,552,644▼ $94,684
Savings and Temporary Cash Investments$738,756$1,008,436▲ $269,680
Accounts Receivable$589,432$497,920▼ $91,512
Cash and Non-Interest-Bearing Accounts$261,897$280,762▲ $18,865
Investments in Publicly Traded Securities$114,601$143,656▲ $29,055
Prepaid Expenses and Deferred Charges$69,852$73,317▲ $3,465
Total Assets$6,786,180$6,887,180▲ $101,000
Other Assets Total$314,881$364,114▲ $49,233
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,590,057$1,530,123▼ $59,934
Other Liabilities$985,926$972,255▼ $13,671
Accounts Payable and Accrued Expenses$368,793$556,052▲ $187,259
Deferred Revenue$80,419$1,625▼ $78,794
Total Liabilities$3,025,195$3,060,055▲ $34,860
Net Assets / Fund Balance
Unrestricted Net Assets$3,700,251$3,782,676▲ $82,425
Permanently Rstr Net Assets$34,751$34,751→ $0
Temporarily Rstr Net Assets$25,983$9,698▼ $16,285
Total Net Assets Fund Balance$3,760,985$3,827,125▲ $66,140
Total Liabilities and Net Assets / Fund Balance$6,786,180$6,887,180▲ $101,000

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,573,077$3,258,733$5,831,810
Equipment$90,353$451,074$541,427
Other Land Buildings$21,861$287,561$309,422
Land$281,040-$281,040
Other Assets Org$27,148--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$34,751---$34,751
2012$34,751---$34,751
2011$34,751-▲ $113$113$34,751
2010$34,751-▲ $844$844$34,751
2009$34,751-▲ $335$335$34,751
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrea KocsisExecutive DiFT$138,778$18,464$157,242
Andrea KocsisExecutive Director-$138,778$18,464$157,242
Kathy PandekakesDeputy DirecFT$107,707$16,210$123,917
Patricia TempestaDirector ofFT$81,400$6,561$87,961

Board Members and Trustees

NameTitle
Doris ReavisPresident
Allen ArrowBoard Member
Amanda BuriticaBoard Member
Arthur T Jacobs PhdBoard Member
Barbara BockBoard Member
Carmen J HenryBoard Member
David LeavittBoard Member
Deborah GoldenBoard Member
Francis ArrowBoard Member
Glendon C Henry MdBoard Member
Harris StratynerphdBoard Member
Herb HellerBoard Member
Isobel PerryBoard Member
Joshua KoernerBoard Member
Marcela KissnerBoard Member
Margot BurgheimerBoard Member
Michael SicularBoard Member
PATRICK O'CONNORBoard Member
Rev J Bruce BakerBoard Member
Stephen GutmannBoard Member
Susan SusskindBoard Member
Tom KissnerBoard Member
Vincent CoakleyBoard Member
William E Van VlackBoard Member
William StalingsBoard Member
Caroline H Davis1st Vice Pre
Ruth L Hiensch Resigned 1120132nd Vice Pre
Donald W DavisSecretary
David RasmussenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,019,421
Program Service Revenue
$3,919,832
Investment Income
$5,390
Other Revenue
$31,118
All Other Contributions
$240,063
Change in Net Assets
$35,181

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,975,761
Revenue Not Reported on Form 990
$41,231
Total Revenue per Audited Statements
$11,016,992
Total Revenue per Form 990
$10,975,761
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,560,846
Salaries, Compensation, and Employee Benefits$4,379,734
Total Fundraising Expense$93,023
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$5,173,930$29,432-$5,203,362
Other Salaries and Wages$2,719,380$222,509$64,182$3,006,071
Other Employee Benefits$400,580$39,119$6,626$446,325
Payroll Taxes$333,756$40,574$7,403$381,733
Current Officers, Directors, Trustees, and Key Employees$123,012$252,147-$375,159
Office Expenses$227,818$75,378$9,574$312,770
Depreciation Depletion$206,732$13,780-$220,512
Pension Plan Contributions$144,002$21,951$4,493$170,446
Travel$114,415$6,868-$121,283
Insurance$109,608$9,833-$119,441
Other Expenses$69,135$1,935-$71,070
All Other Expenses$23,296$16,973$745$41,014
Fees for Services Accounting-$23,000-$23,000
Fees for Services Legal$14,840$6,808-$21,648
Interest-$4,740-$4,740
Fees for Services Other$282$1,025-$1,307
Total Functional Expenses$10,081,420$766,137$93,023$10,940,580

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$10,950,852
Expenses per Audited Statements$10,940,580
Total Expenses per Form 990$10,940,580
Expenses Not Reported on Form 990$10,272
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,900
Fundraising Direct Expenses$10,272
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$37,175$9,050-$9,050
Event 2$36,935$8,850-$8,850
Total Events$74,110$17,900$10,272$7,628
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Related Party Loan Payable$465,000
Workers Comp Insurance Payable$234,134
Long Term Interest Payable$190,890
Grants & Excess Medicaid Refundable$79,360
Security Deposit Payable$2,871
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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

Donald davis caroline davis secretary 1st v.p. Spouses frances arrow allen arrow board member board member spouses carmen j henry glendon c henry md board member board member spouses tom kissner marcela kissner board member 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 from 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 from similar size and type of not-for-profit organizations. Human resources committee annually approves and recommends to the board.

Form 990, Page 6, Part VI, Line 19

The organization's 990 is available for public inspection on 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.

Form 990, Page 7, Part VII

Herbert heller, arthur jacobs and david rasmussen also devote .25 average hours per week on the board of friends of human development services of westchester inc.

Filing and Contact Details

Filer

EIN
13-3008872
Phone
9148358906

Signing Officer

Name
Andrea Kocsis Lcsw
Title
Executive Director
Phone
9148358906
Signed
2014-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrea Kocsis Lcsw
Formed
1978
Legal Domicile
Ny
Voting Board Members
28
Independent Board Members
28
Employees
109
Volunteers
31

Preparer

Preparer
Victor J Cannistra CPA
Phone
9142413605
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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.

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

Department of social services. 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

Personal services, staff training, and administration.

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

Equipment, other than personal services, staff training, and administration.

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

OTHER VARIOUS PROGRAMS.

Form 990, Part X

Certain amounts in col a, beginning of year, have been reclassed in order to conform to current year's presentation. Line 2-all assets held at hsbc bank, including 200,000 money market is pledged as collateral for a bank line of credit (line 23) with a balance of 325,000. Line 3-grants receivable includes 34,140 and 26,140 due from friends of human development services of westchester,inc. , a related party, for the years ended december 31, 2013 and 2012, respectively. Line 15-friends of human development services of westchester inc, a related party, owed the organization 27,148 and 14,635 for management fees and other related costs for the years ended december 31, 2013 and 2012, respectively. Line 25-during the year ended december 31, 2012, the organization received a loan of 465,000 from friends of human development services of westchester, inc., a related party. The loan is non-interest bearing and has no definitive maturity date. Line 25-the organization accrued an estimated workers compensation insurance assessment of 234,134 and 238,607 for the years ended december 31, 2013 and 2012, respectively, until a complete agreement can be reached with nys workers compensation board.

Form 990, Part XI, Line 9

Direct event expenses 10,272 direct event expenses -10,272

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Any income generated is used to fund certain program expenses

Schedule D, Page 3, Part X

The organization adopted the provision pertaining to uncertain tax positions and has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.

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

Direct event expenses 10,272

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

Direct event expenses 10,272

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IRS990/MissionDesc0HUMAN 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.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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