Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
EIN 13-4071063 • 501(c)3 • New York, NY
Profile
Incarnation children's center (icc) provides specialized medical, nursing and a wide range of therapeutic services for infants, children and adolescents with hiv/aids. Icc's unique combination of expertise provides the child and his/her family with an interdisciplinary team designed to meet the challenges of pediatric hiv/aids and to minimize its effects for these infants, children and adolescents in all matters pertaining to their health care.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
18th percentile
Higher net margin than 18% of similar nonprofits.
Top Officer Pay
59th percentile
Higher top officer pay than 59% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
46th percentile
Faster asset growth than 46% of similar nonprofits.
Revenue Growth
99th percentile
Faster revenue growth than 99% of similar nonprofits.
Assets
Up$1,476,256
Up $35,922 (+2.5%) from 2023
Liabilities
Up$811,007
Up $44,594 (+5.8%) from 2023
Net Assets
Down$665,249
Down $8,672 (-1.3%) from 2023
Revenue
Up$57,485
Up $49,785 (+647%) from 2023
Expenses
Up$66,157
Up $59,162 (+846%) from 2023
Net Income
Down-$8,672
Down $9,377 (-1330%) from 2023
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.
Incarnation children's center (icc) provides specialized medical, nursing and a wide range of therapeutic services for infants, children and adolescents with hiv/aids. Icc's unique combination of expertise provides the child and his/her family with an interdisciplinary team designed to meet the challenges of pediatric hiv/aids and to minimize its effects for these infants, children and adolescents in all matters pertaining to their health care.
SEE SCHEDULE O
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,442,641 | $1,388,068 | ▼ $54,573 |
| Cash and Non-Interest-Bearing Accounts | $446,291 | $0 | ▼ $446,291 |
| Total Assets | $1,897,922 | $1,397,059 | ▼ $500,863 |
| Other Assets Total | $8,990 | $8,991 | ▲ $1 |
| Liabilities | |||
| Other Liabilities | $665,643 | $659,384 | ▼ $6,259 |
| Accounts Payable and Accrued Expenses | $86,840 | $64,459 | ▼ $22,381 |
| Total Liabilities | $752,483 | $723,843 | ▼ $28,640 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,038,303 | $566,080 | ▼ $472,223 |
| Net Assets With Donor Restrictions | $107,136 | $107,136 | → $0 |
| Total Net Assets Fund Balance | $1,145,439 | $673,216 | ▼ $472,223 |
| Total Liabilities and Net Assets / Fund Balance | $1,897,922 | $1,397,059 | ▼ $500,863 |
| Name | Title |
|---|---|
| Rev Msgr Kevin Sullivan | Chair/treasurer |
| James D Cameron | President |
| Scott P La Rue | President/CEO |
| Annmarie Covone | Executive VP/CFO |
| Anne Tommaso | Member |
| Bishop Gerald T Walsh | Member |
| Emmet Conlon | Member |
| Jacqueline Dauhajre Md | Member |
| John M Driscoll Jr Md | Member |
| Louis S Angioletti Md | Member |
| Margaret C Heagarty Md | Member |
| Samantha Rudin Earls | Member |
| Beatriz Diaz Taveras | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $495,456 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Insurance | - | $4,638 | - | $4,638 |
| Office Expenses | $2,352 | $1,846 | - | $4,198 |
| Information Technology | - | $497 | - | $497 |
| Other Expenses | - | $45 | - | $45 |
| Total Functional Expenses | $2,352 | $493,104 | $0 | $495,456 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Third-party Payors | $659,107 |
| Professional Insurance Liability | $277 |
“A service agreement was made with a non-related party for certain administrative and consulting services (catholic health care system d/b/a archcare). Catholic health care system shall provide human resources, it services, finance services, legal services, compliance, and supply chain management to the organization. Scott p. La rue was paid $1,570,889 in 2022 and received $397,993 in nontaxable benefits and retirement benefits. Annmarie covone was paid $1,054,969 in 2022 and received $275,645 in nontaxable benefits and retirement benefits.”
“The by-laws of incarnation children's center (the corporation) state that the corporation is a membership corporation with catholic charities alliance, acting through its board of directors as it sole member.”
“Directors must be elected by the member of the corporation at the annual meeting of the member. In case of a vacancy on the board of directors, a successor for the balance of the term of such vacancy may be elected by the member of the corporation at any meeting of member.”
“Action by the vote of a majority of the directors of the member at their annual, regular or special meetings shall be required for the following actions: - amendment of the corporation's certificate of incorporation - amendment, repeal or other modification of the by-laws of the corporation - sale, mortgage or lease of all or substantially all of the assets of the corporation - lease, mortgage, purchase or sale of any real property - consolidation of the corporation with another not-for-profit corporation - dissolution of the corporation”
“Incarnation children's center has its form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. When the form 990 has been prepared, reviewed by management and is ready to be filed with the internal revenue service, it is electronically sent to the board members of the organization for any comments. Any comments are then grouped, summarized and provided to the outside accountants. Each issue is documented and addressed until the return is finalized and approved for filing.”
“The conflict of interest policy is applicable to all employees, board members, and officers of the organization. The policy is monitored through the corporate compliance program, and is updated on an annual basis. Each person is required to sign an acknowledgement form stating whether they are aware of any potential conflicts they may have. If any conflicts were to arise, the potential conflict would be investigated and the findings would be reported to the corporate compliance officer and the board. The interested person would not be included on the vote regarding the conflict.”
“The organization makes its form 990 available for public inspection as required under section 6104 of the internal revenue code. The return is posted on guidestar.org and other similar types of websites. In addition, the financial statements, articles of incorporation, form 990, and by-laws are also available upon written request or by calling the organization directly.”
“In the mid-1980's, large numbers of children with hiv/aids were abandoned, orphaned, or removed from their parents because of drug use, neglect or abuse. The foster care system was unable to find foster parents willing to care for these children. As a result, these so-called "boarder babies," who had nowhere to live, languished for months, even years on new york city's hospital wards. In response to these conditions, the incarnation children's center (icc) was created. In 1988, a four-story, red brick, former convent in upper manhattan was converted into a homelike residence for twenty-four hiv positive children. Icc was dubbed "the ellis island for homeless children with aids." during the program's first three years, two-thirds of new york city's boarder babies were admitted to icc. After an average stay of one month, these children went into foster care. After three years, there was actually a surplus of foster parents, for all but the sickest children. New york city's "boarder baby crisis" had ended and icc had played a pivotal role in this success story. Icc then turned its attention to the plight of those children with aids who were too sick to live at home, but not sick enough to require hospitalization. Having learned that very ill children often improved dramatically with proper nurturing and high-quality medical and nursing care, icc pioneered the concept of convalescent care for them. Many children presumed terminally ill improved clinically and returned to a home setting. For other children, icc remained a sanctuary full of love. In 2000, icc became licensed as a skilled nursing facility and is licensed by the new york state department of health. In 2012, we were able to serve 40 children. The number of children we serve in a year depends on our current population's care needs. Our children range in age from infancy to twenty-one years of age. They represent all five boroughs of new york and a growing number have recently emigrated from africa. The incarnation children's center (icc) is new york city's only skilled nursing facility providing specialized care in a nurturing environment exclusively for children and adolescents with hiv/aids. Icc's unique combination of expertise and support provides the child and his/her family with an interdisciplinary service designed to meet the challenges of pediatric hiv/aids and minimize its effects on the quality of their life. We are dedicated to serving as advocates for these infants, children and adolescents in all matters pertaining to their health care. Icc is the only pediatric skilled nursing facility exclusively serving hiv-infected children from natural, adoptive and foster families.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
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| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 23233 |
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| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | INCARNATION CHILDREN'S CENTER (ICC) WAS NEW YORK CITY'S ONLY SKILLED NURSING FACILITY THAT EXCLUSIVELY PROVIDED SPECIALIZED RESIDENTIAL CARE EXCLUSIVELY TO CHILDREN LIVING WITH HIV/AIDS.ICC WAS LICENSED BY THE NEW YORK STATE DEPARTMENT OF HEALTH WITH A CERTIFIED CAPACITY OF 21 BEDS. ICC CEASED OPERATIONS OF ITS RESIDENTIAL FACILITY IN MARCH 2021. |
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| IRS990/FormationYr | 0 | 1999 |
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| IRS990/MissionDesc | 0 | INCARNATION CHILDREN'S CENTER (ICC) PROVIDED SPECIALIZED MEDICAL, NURSING AND A WIDE RANGE OF THERAPEUTIC SERVICES FOR INFANTS, CHILDREN AND ADOLESCENTS WITH HIV/AIDS. ICC'S UNIQUE COMBINATION OF EXPERTISE PROVIDES THE CHILD AND HIS/HER FAMILY WITH AN INTERDISCIPLINARY TEAM DESIGNED TO MEET THE CHALLENGES OF PEDIATRIC HIV/AIDS AND TO MINIMIZE ITS EFFECTS FOR THESE INFANTS, CHILDREN AND ADOLESCENTS IN ALL MATTERS PERTAINING TO THEIR HEALTH CARE. |
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| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 566080 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
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| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 2352 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4198 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 8991 |
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| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 623 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 45 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 623 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 45 |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | MEDICAL RECORD ABSTRACT - 2018 AMOUNT: $ 20. 2019 AMOUNT: $ 88. 2020 AMOUNT: $ 371. 2021 AMOUNT: $ 12. INTEREST ON PAST DUE ACCOUNTS - 2018 AMOUNT: $ 65. 2019 AMOUNT: $ 294. TAX REFUND - 2020 AMOUNT: $ 11,143. REIMBURSEMENT - 2021 AMOUNT: $ 23,454. 2022 AMOUNT: $ 9,375. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | IN THE MID-1980'S, LARGE NUMBERS OF CHILDREN WITH HIV/AIDS WERE ABANDONED, ORPHANED, OR REMOVED FROM THEIR PARENTS BECAUSE OF DRUG USE, NEGLECT OR ABUSE. THE FOSTER CARE SYSTEM WAS UNABLE TO FIND FOSTER PARENTS WILLING TO CARE FOR THESE CHILDREN. AS A RESULT, THESE SO-CALLED "BOARDER BABIES," WHO HAD NOWHERE TO LIVE, LANGUISHED FOR MONTHS, EVEN YEARS ON NEW YORK CITY'S HOSPITAL WARDS. IN RESPONSE TO THESE CONDITIONS, THE INCARNATION CHILDREN'S CENTER (ICC) WAS CREATED. IN 1988, A FOUR-STORY, RED BRICK, FORMER CONVENT IN UPPER MANHATTAN WAS CONVERTED INTO A HOMELIKE RESIDENCE FOR TWENTY-FOUR HIV POSITIVE CHILDREN. ICC WAS DUBBED "THE ELLIS ISLAND FOR HOMELESS CHILDREN WITH AIDS." DURING THE PROGRAM'S FIRST THREE YEARS, TWO-THIRDS OF NEW YORK CITY'S BOARDER BABIES WERE ADMITTED TO ICC. AFTER AN AVERAGE STAY OF ONE MONTH, THESE CHILDREN WENT INTO FOSTER CARE. AFTER THREE YEARS, THERE WAS ACTUALLY A SURPLUS OF FOSTER PARENTS, FOR ALL BUT THE SICKEST CHILDREN. NEW YORK CITY'S "BOARDER BABY CRISIS" HAD ENDED AND ICC HAD PLAYED A PIVOTAL ROLE IN THIS SUCCESS STORY. ICC THEN TURNED ITS ATTENTION TO THE PLIGHT OF THOSE CHILDREN WITH AIDS WHO WERE TOO SICK TO LIVE AT HOME, BUT NOT SICK ENOUGH TO REQUIRE HOSPITALIZATION. HAVING LEARNED THAT VERY ILL CHILDREN OFTEN IMPROVED DRAMATICALLY WITH PROPER NURTURING AND HIGH-QUALITY MEDICAL AND NURSING CARE, ICC PIONEERED THE CONCEPT OF CONVALESCENT CARE FOR THEM. MANY CHILDREN PRESUMED TERMINALLY ILL IMPROVED CLINICALLY AND RETURNED TO A HOME SETTING. FOR OTHER CHILDREN, ICC REMAINED A SANCTUARY FULL OF LOVE. IN 2000, ICC BECAME LICENSED AS A SKILLED NURSING FACILITY AND IS LICENSED BY THE NEW YORK STATE DEPARTMENT OF HEALTH. IN 2012, WE WERE ABLE TO SERVE 40 CHILDREN. THE NUMBER OF CHILDREN WE SERVE IN A YEAR DEPENDS ON OUR CURRENT POPULATION'S CARE NEEDS. OUR CHILDREN RANGE IN AGE FROM INFANCY TO TWENTY-ONE YEARS OF AGE. THEY REPRESENT ALL FIVE BOROUGHS OF NEW YORK AND A GROWING NUMBER HAVE RECENTLY EMIGRATED FROM AFRICA. THE INCARNATION CHILDREN'S CENTER (ICC) IS NEW YORK CITY'S ONLY SKILLED NURSING FACILITY PROVIDING SPECIALIZED CARE IN A NURTURING ENVIRONMENT EXCLUSIVELY FOR CHILDREN AND ADOLESCENTS WITH HIV/AIDS. ICC'S UNIQUE COMBINATION OF EXPERTISE AND SUPPORT PROVIDES THE CHILD AND HIS/HER FAMILY WITH AN INTERDISCIPLINARY SERVICE DESIGNED TO MEET THE CHALLENGES OF PEDIATRIC HIV/AIDS AND MINIMIZE ITS EFFECTS ON THE QUALITY OF THEIR LIFE. WE ARE DEDICATED TO SERVING AS ADVOCATES FOR THESE INFANTS, CHILDREN AND ADOLESCENTS IN ALL MATTERS PERTAINING TO THEIR HEALTH CARE. ICC IS THE ONLY PEDIATRIC SKILLED NURSING FACILITY EXCLUSIVELY SERVING HIV-INFECTED CHILDREN FROM NATURAL, ADOPTIVE AND FOSTER FAMILIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A SERVICE AGREEMENT WAS MADE WITH A NON-RELATED PARTY FOR CERTAIN ADMINISTRATIVE AND CONSULTING SERVICES (CATHOLIC HEALTH CARE SYSTEM D/B/A ARCHCARE). CATHOLIC HEALTH CARE SYSTEM SHALL PROVIDE HUMAN RESOURCES, IT SERVICES, FINANCE SERVICES, LEGAL SERVICES, COMPLIANCE, AND SUPPLY CHAIN MANAGEMENT TO THE ORGANIZATION. SCOTT P. LA RUE WAS PAID $1,570,889 IN 2022 AND RECEIVED $397,993 IN NONTAXABLE BENEFITS AND RETIREMENT BENEFITS. ANNMARIE COVONE WAS PAID $1,054,969 IN 2022 AND RECEIVED $275,645 IN NONTAXABLE BENEFITS AND RETIREMENT BENEFITS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BY-LAWS OF INCARNATION CHILDREN'S CENTER (THE CORPORATION) STATE THAT THE CORPORATION IS A MEMBERSHIP CORPORATION WITH CATHOLIC CHARITIES ALLIANCE, ACTING THROUGH ITS BOARD OF DIRECTORS AS IT SOLE MEMBER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DIRECTORS MUST BE ELECTED BY THE MEMBER OF THE CORPORATION AT THE ANNUAL MEETING OF THE MEMBER. IN CASE OF A VACANCY ON THE BOARD OF DIRECTORS, A SUCCESSOR FOR THE BALANCE OF THE TERM OF SUCH VACANCY MAY BE ELECTED BY THE MEMBER OF THE CORPORATION AT ANY MEETING OF MEMBER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ACTION BY THE VOTE OF A MAJORITY OF THE DIRECTORS OF THE MEMBER AT THEIR ANNUAL, REGULAR OR SPECIAL MEETINGS SHALL BE REQUIRED FOR THE FOLLOWING ACTIONS: - AMENDMENT OF THE CORPORATION'S CERTIFICATE OF INCORPORATION - AMENDMENT, REPEAL OR OTHER MODIFICATION OF THE BY-LAWS OF THE CORPORATION - SALE, MORTGAGE OR LEASE OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION - LEASE, MORTGAGE, PURCHASE OR SALE OF ANY REAL PROPERTY - CONSOLIDATION OF THE CORPORATION WITH ANOTHER NOT-FOR-PROFIT CORPORATION - DISSOLUTION OF THE CORPORATION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | INCARNATION CHILDREN'S CENTER HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE CONFLICT OF INTEREST POLICY IS APPLICABLE TO ALL EMPLOYEES, BOARD MEMBERS, AND OFFICERS OF THE ORGANIZATION. THE POLICY IS MONITORED THROUGH THE CORPORATE COMPLIANCE PROGRAM, AND IS UPDATED ON AN ANNUAL BASIS. EACH PERSON IS REQUIRED TO SIGN AN ACKNOWLEDGEMENT FORM STATING WHETHER THEY ARE AWARE OF ANY POTENTIAL CONFLICTS THEY MAY HAVE. IF ANY CONFLICTS WERE TO ARISE, THE POTENTIAL CONFLICT WOULD BE INVESTIGATED AND THE FINDINGS WOULD BE REPORTED TO THE CORPORATE COMPLIANCE OFFICER AND THE BOARD. THE INTERESTED PERSON WOULD NOT BE INCLUDED ON THE VOTE REGARDING THE CONFLICT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, ARTICLES OF INCORPORATION, FORM 990, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART I, LINE 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
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