Civic Intelligence

Human Development Services of Westchester

990 • Fiscal year 2021 • EIN 13-3008872

Jan 01, 2021 to Dec 31, 2021 • Filed on Aug 22, 2022

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

55th percentile

0.22x

Higher debt load relative to assets than 55% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

36th percentile

0.13x

Higher debt load relative to revenue than 36% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

22nd percentile

0.2%

Higher net margin than 22% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2021

Asset Growth

29th percentile

2.2%

Faster asset growth than 29% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

24th percentile

-3.2%

Faster revenue growth than 24% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Assets

Up

$7,365,435

Up $155,984 (+2.2%) from 2020

Net Assets

Up

$5,751,322

Up $52,477 (+0.9%) from 2020

Liabilities

Up

$1,614,113

Up $103,507 (+6.9%) from 2020

Revenue

Down

$12,782,582

Down $422,301 (-3.2%) from 2020

Expenses

Up

$12,751,797

Up $137,428 (+1.1%) from 2020

Net Income

Down

$30,785

Down $559,729 (-95%) from 2020

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

2021

Assets$7,365,435
Liabilities$1,614,113
Net Assets$5,751,322

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

2021

Revenue$12,782,582
Expenses$12,751,797
Net Income$30,785
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 22, 2022
Return Version
2021v4.0
Gross Receipts
$12,808,950
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
Pledges and Grants Receivable$1,516,562$2,002,667▲ $486,105
Land, Buildings, and Equipment, Net$2,023,575$1,930,163▼ $93,412
Cash and Non-Interest-Bearing Accounts$1,191,478$1,426,306▲ $234,828
Prepaid Expenses and Deferred Charges$630,504$635,254▲ $4,750
Savings and Temporary Cash Investments$1,029,412$420,656▼ $608,756
Investments in Publicly Traded Securities$314,723$311,666▼ $3,057
Accounts Receivable$56,079$141,950▲ $85,871
Total Assets$7,209,451$7,365,435▲ $155,984
Other Assets Total$447,118$496,773▲ $49,655
Liabilities
Mortgage Notes Payable Secured by Investment Property$840,674$787,488▼ $53,186
Accounts Payable and Accrued Expenses$440,559$625,672▲ $185,113
Other Liabilities$229,373$200,953▼ $28,420
Total Liabilities$1,510,606$1,614,113▲ $103,507
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,610,745$5,652,535▲ $41,790
Net Assets With Donor Restrictions$88,100$98,787▲ $10,687
Total Net Assets Fund Balance$5,698,845$5,751,322▲ $52,477
Total Liabilities and Net Assets / Fund Balance$7,209,451$7,365,435▲ $155,984

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,599,770$4,657,069$6,256,839
Equipment$49,353$575,533$624,886
Other Land Buildings-$341,217$341,217
Land$281,040-$281,040
Other Assets Org$33,224--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$34,751---$34,751
2020$34,751---$34,751
2019$34,751---$34,751
2018$34,751---$34,751
2017$34,751---$34,751
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathy PandekakesCEOFT$153,362$22,956$176,318
Kelly DarrowCPOFT$119,351$21,178$140,529
Patricia TempestaCFOFT$119,284$9,211$128,495
Ivana BaezDirector Care MgmFT$104,254$19,986$124,240

Board Members and Trustees

NameTitle
Elizabeth RossiPresident
Amanda BuriticaBoard Member
Caroline H DavisBoard Member
Doris Reavis Until 221Board Member
Francis ArrowBoard Member
Harris StratynerphdBoard Member
Herb HellerBoard Member
Isobel PerryBoard Member
Joshua KoernerBoard Member
Marcela KissnerBoard Member
Michael SicularBoard Member
PATRICK O'CONNORBoard Member
Sanford BellBoard Member
Susan SusskindBoard Member
Tom KissnerBoard Member
Tom ThogersenBoard Member
William E Van VlackBoard Member
William StallingsBoard Member
Stephen Gutmann1st Vice Pre
William Stalings2nd Vice Pre
Donald W DavisSecretary
Michael DuncansonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,642,407
Program Service Revenue
$4,101,294
Investment Income
$38,081
Other Revenue
$800
All Other Contributions
$276,274
Change in Net Assets
$30,785

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,779,885
Revenue Not Reported on Financial Statements
$2,697
Revenue Not Reported on Form 990
$24,389
Total Revenue per Audited Statements
$12,804,274
Total Revenue per Form 990
$12,782,582
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,914,761
Salaries, Compensation, and Employee Benefits$4,835,086
Total Fundraising Expense$135,097
Grants and Similar Amounts Paid$1,950
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$6,362,479$18,145-$6,380,624
Other Salaries and Wages$3,201,843$239,483-$3,441,326
Other Employee Benefits$403,614$52,719$3,360$459,693
Office Expenses$298,062$106,818-$404,880
Current Officers, Directors, Trustees, and Key Employees$161,972$202,133$20,600$384,705
Payroll Taxes$276,587$44,616$1,687$322,890
Pension Plan Contributions$195,883$29,147$1,442$226,472
Insurance$176,912$13,377-$190,289
Depreciation Depletion$161,378$15,851-$177,229
Fees for Services Other$8,776$7,270$83,000$99,046
All Other Expenses$21,484$430$25,008$46,922
Other Expenses$29,400$13,548-$42,948
Travel$35,274$1,241-$36,515
Fees for Services Accounting-$27,000-$27,000
Fees for Services Legal$2,200$20,942-$23,142
Information Technology$22,387--$22,387
Grants to Domestic Individuals$1,950--$1,950
Total Functional Expenses$11,821,460$795,240$135,097$12,751,797

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$12,751,797
Total Expenses per Audited Statements$12,751,797
Total Expenses per Form 990$12,751,797
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long Term Interest Payable$190,890
Workers Comp Insurance Payable$7,192
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
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.

Form 990, Part VII

Herbert heller and susan susskind 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
Kathy Pandekakes
Title
CEO
Phone
9148358906
Signed
2022-08-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Pandekakes
Formed
1978
Legal Domicile
Ny
Voting Board Members
21
Independent Board Members
21
Employees
140
Volunteers
22

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, 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 supported 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, and westchester county 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

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 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 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 500,000. Line 4-accounts receivable are due from clients and are recorded net of allowance for doubtful accounts. Line 9-prepaid expenses includes 493,399 of prepaid rent and personal needs allowance as of december 31, 2021. Line 15- friends of human development services inc. ("friends"), a related party owed hdsw 33,224 for management fees and other related costs as of december 31, 2021.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Any income generated is used to fund certain program expenses

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IRS990/Form990PartVIISectionAGrp/TitleTxt1CPO
IRS990/Form990PartVIISectionAGrp/TitleTxt2CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIR CARE MGM
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt51ST VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt62ND VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt25BOARD MEMBER
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IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt030614
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IRS990/MethodOfAccountingAccrualInd0X
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IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0HUMAN 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.
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IRS990/OtherExpensesGrp/Desc2COVID SUPPLIES
IRS990/OtherExpensesGrp/Desc3RESIDENTS' SERV. & TRNG.
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11317
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IRS990/OtherExpensesGrp/ProgramServicesAmt1121501
IRS990/OtherExpensesGrp/ProgramServicesAmt272013
IRS990/OtherExpensesGrp/ProgramServicesAmt329400
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IRS990/OtherExpensesGrp/TotalAmt273330
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IRS990/PrincipalOfficerNm0KATHY PANDEKAKES

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