Civic Intelligence

Human Development Services of Westchester

990 • Fiscal year 2014 • EIN 13-3008872

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 16, 2015

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

64th percentile

0.41x

Higher debt load relative to assets than 64% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

49th percentile

0.24x

Higher debt load relative to revenue than 49% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

45th percentile

1.6%

Higher net margin than 45% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

30th percentile

-1.0%

Faster asset growth than 30% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

54th percentile

5.6%

Faster revenue growth than 54% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Assets

Down

$6,817,421

Down $69,759 (-1.0%) from 2013

Net Assets

Up

$4,027,337

Up $200,212 (+5.2%) from 2013

Liabilities

Down

$2,790,084

Down $269,971 (-8.8%) from 2013

Revenue

Up

$11,584,974

Up $609,213 (+5.6%) from 2013

Expenses

Up

$11,394,744

Up $454,164 (+4.2%) from 2013

Net Income

Up

$190,230

Up $155,049 (+441%) from 2013

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

2014

Assets$6,817,421
Liabilities$2,790,084
Net Assets$4,027,337

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

2014

Revenue$11,584,974
Expenses$11,394,744
Net Income$190,230
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 16, 2015
Return Version
2014v5.0
Gross Receipts
$11,637,521
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$2,966,331$2,835,716▼ $130,615
Pledges and Grants Receivable$1,552,644$1,784,239▲ $231,595
Savings and Temporary Cash Investments$1,008,436$767,953▼ $240,483
Prepaid Expenses and Deferred Charges$73,317$494,374▲ $421,057
Accounts Receivable$497,920$289,577▼ $208,343
Investments in Publicly Traded Securities$143,656$148,512▲ $4,856
Cash and Non-Interest-Bearing Accounts$280,762$116,807▼ $163,955
Total Assets$6,887,180$6,817,421▼ $69,759
Other Assets Total$364,114$380,243▲ $16,129
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,530,123$1,315,497▼ $214,626
Other Liabilities$972,255$960,992▼ $11,263
Accounts Payable and Accrued Expenses$556,052$480,742▼ $75,310
Deferred Revenue$1,625$32,853▲ $31,228
Total Liabilities$3,060,055$2,790,084▼ $269,971
Net Assets / Fund Balance
Unrestricted Net Assets$3,782,676$3,986,908▲ $204,232
Permanently Rstr Net Assets$34,751$34,751→ $0
Temporarily Rstr Net Assets$9,698$5,678▼ $4,020
Total Net Assets Fund Balance$3,827,125$4,027,337▲ $200,212
Total Liabilities and Net Assets / Fund Balance$6,887,180$6,817,421▼ $69,759

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,447,743$3,457,963$5,905,706
Equipment$85,073$464,354$549,427
Other Land Buildings$21,860$287,562$309,422
Land$281,040-$281,040
Other Assets Org$38,906--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$34,751---$34,751
2013$34,751---$34,751
2012$34,751---$34,751
2011$34,751-▲ $113$113$34,751
2010$34,751-▲ $844$844$34,751
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrea KocsisExecutive DiFT$145,479$19,855$165,334
Andrea KocsisExecutive Director-$145,479$19,855$165,334
Kathy PandekakesDeputy DirecFT$114,609$17,618$132,227
Patricia TempestaDirector ofFT$92,292$7,351$99,643

Board Members and Trustees

NameTitle
Donald W DavisPresident
Allen ArrowBoard Member
Amanda BuriticaBoard Member
Barbara BockBoard Member
David RasmussenBoard Member
Deborah GoldenBoard Member
Doris ReavisBoard 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
Susan SusskindBoard Member
Tom KissnerBoard Member
Vincent CoakleyBoard Member
William StalingsBoard Member
Francis Arrow1st Vice Pre
Stephen Gutmann2nd Vice Pre
Caroline H DavisSecretary
William E Van VlackTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,220,555
Program Service Revenue
$4,341,313
Investment Income
$4,975
Other Revenue
$18,131
All Other Contributions
$519,797
Change in Net Assets
$190,230

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,584,974
Revenue Not Reported on Form 990
$31,809
Total Revenue per Audited Statements
$11,616,783
Total Revenue per Form 990
$11,584,974
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,059,967
Salaries, Compensation, and Employee Benefits$4,334,777
Total Fundraising Expense$86,536
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$5,244,370$33,366-$5,277,736
Other Salaries and Wages$2,633,942$219,104$65,734$2,918,780
Other Employee Benefits$432,340$20,793$2,074$455,207
Current Officers, Directors, Trustees, and Key Employees$198,020$205,234-$403,254
Payroll Taxes$361,880$25,012$3,353$390,245
Office Expenses$207,662$77,905$6,049$291,616
Depreciation Depletion$197,473$14,292-$211,765
Pension Plan Contributions$134,150$28,540$4,601$167,291
Insurance$114,909$16,742-$131,651
Travel$129,278$1,460-$130,738
All Other Expenses$74,524$14,828$4,725$94,077
Other Expenses$79,469$5,459-$79,469
Fees for Services Accounting-$16,500-$16,500
Fees for Services Legal$8,001$2,868-$10,869
Interest-$3,730-$3,730
Total Functional Expenses$10,622,375$685,833$86,536$11,394,744

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$11,416,571
Expenses per Audited Statements$11,394,744
Total Expenses per Form 990$11,394,744
Expenses Not Reported on Form 990$21,827
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$36,708
Fundraising Direct Expenses$24,827
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
June Gala$39,228$20,788$4,602$16,186
Concert$15,920$15,920$720$15,200
Total Events$55,148$36,708$24,827$11,881
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$222,515
Long Term Interest Payable$190,890
Grants & Excess Medicaid Refundable$79,716
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

Frances arrow allen arrow 1st v.p. Board member spouses tom kissner marcela kissner board member board member spouses donald davis caroline davis pres secretary 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, Part VII

Herbert heller 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

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

Signing Officer

Name
Andrea Kocsis Lcsw
Title
Executive Director
Phone
9148358906
Signed
2015-07-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrea Kocsis Lcsw
Formed
1978
Legal Domicile
Ny
Voting Board Members
24
Independent Board Members
24
Employees
110
Volunteers
26

Preparer

Firm
Victor J Cannistra CPA Pc
Address
43 KENSICO DRIVE 2ND FLOOR, MOUNT KISCO, NY 10549-1009
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

Line 2 & 23-all assets held at hsbc bank, including a 200,000 money market account are pledged as collateral for a bank line of credit of 325,000 with an outstanding balance of 150,000 as of december 31, 2014. Line 3-grants receivable includes 37,140 and 34,140 due from friends of human development services of westchester,inc. , a related party, as of december 31, 2014 and 2013, respectively. Line 15-friends of human development services of westchester inc, a related party, owed the organization 38,906 and 27,148 for management fees and other related costs as of december 31, 2014 and 2013, 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 222,515 and 234,134 as of december 31, 2014 and 2013, respectively, the management of hdsw disputes this assessment. Hdsw is part of a group that has retained legal counsel to negotiate a reduced amount due to the workers'compensation board. Line 9-prepaid expenses include 428,867 of prepaid rent as of december 31, 2014.

Form 990, Part XI, Line 9

Direct event expenses 21,827 direct event expenses -21,827

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

Hdsw 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 21,827

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

Direct event expenses 21,827

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IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt24EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt25DEPUTY DIREC
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR OF
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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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IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01552644
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01784239

Document Assets

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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