Civic Intelligence

Westchester Arc Foundation Inc.

990 • Fiscal year 2019 • EIN 13-4223851

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 30, 2020

265 Saw Mill River RoadHawthorne, NY 10532

(914) 495-4625

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.10x

Higher debt load relative to assets than 43% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

59th percentile

0.25x

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

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

85th percentile

33%

Higher net margin than 85% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

65th percentile

$158,033

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

86th percentile

25%

Faster asset growth than 86% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

59th percentile

7.3%

Faster revenue growth than 59% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$5,761,175

Up $1,160,690 (+25%) from 2018

Net Assets

Up

$5,168,053

Up $1,086,210 (+27%) from 2018

Liabilities

Up

$593,122

Up $74,480 (+14%) from 2018

Revenue

Up

$2,383,099

Up $161,361 (+7.3%) from 2018

Expenses

Down

$1,590,546

Down $195,488 (-11%) from 2018

Net Income

Up

$792,553

Up $356,849 (+82%) from 2018

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: $3,231,925Liabilities 2010: $1,005,472Net Assets 2010: $2,226,4532010Assets 2011: $3,102,026Liabilities 2011: $754,603Net Assets 2011: $2,347,4232011Assets 2012: $3,319,571Liabilities 2012: $806,633Net Assets 2012: $2,512,9382012Assets 2013: $3,596,216Liabilities 2013: $831,593Net Assets 2013: $2,764,6232013Assets 2014: $4,166,862Liabilities 2014: $757,630Net Assets 2014: $3,409,2322014Assets 2015: $4,745,836Liabilities 2015: $680,650Net Assets 2015: $4,065,1862015Assets 2016: $5,995,048Liabilities 2016: $650,075Net Assets 2016: $5,344,9732016Assets 2017: $4,632,041Liabilities 2017: $748,912Net Assets 2017: $3,883,1292017Assets 2018: $4,600,485Liabilities 2018: $518,642Net Assets 2018: $4,081,8432018Assets 2019: $5,761,175Liabilities 2019: $593,122Net Assets 2019: $5,168,0532019Assets 2020: $6,734,147Liabilities 2020: $535,272Net Assets 2020: $6,198,8752020Assets 2021: $8,880,961Liabilities 2021: $524,304Net Assets 2021: $8,356,6572021Assets 2022: $9,015,124Liabilities 2022: $436,581Net Assets 2022: $8,578,5432022Assets 2023: $9,807,242Liabilities 2023: $417,408Net Assets 2023: $9,389,8342023Assets 2024: $11,031,400Liabilities 2024: $842,620Net Assets 2024: $10,188,7802024

Highlighted filing

2019

Assets$5,761,175
Liabilities$593,122
Net Assets$5,168,053

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2010: $1,086,005Expenses 2010: $1,036,749Net Income 2010: $49,2562010Revenue 2011: $817,092Expenses 2011: $697,989Net Income 2011: $119,1032011Revenue 2012: $1,097,373Expenses 2012: $947,876Net Income 2012: $149,4972012Revenue 2013: $913,414Expenses 2013: $694,515Net Income 2013: $218,8992013Revenue 2014: $1,730,139Expenses 2014: $1,171,783Net Income 2014: $558,3562014Revenue 2015: $1,635,587Expenses 2015: $936,736Net Income 2015: $698,8512015Revenue 2016: $2,324,818Expenses 2016: $1,031,625Net Income 2016: $1,293,1932016Revenue 2017: $1,811,680Expenses 2017: $3,451,581Net Income 2017: -$1,639,9012017Revenue 2018: $2,221,738Expenses 2018: $1,786,034Net Income 2018: $435,7042018Revenue 2019: $2,383,099Expenses 2019: $1,590,546Net Income 2019: $792,5532019Revenue 2020: $2,658,568Expenses 2020: $1,648,909Net Income 2020: $1,009,6592020Revenue 2021: $3,479,878Expenses 2021: $1,578,870Net Income 2021: $1,901,0082021Revenue 2022: $2,931,267Expenses 2022: $1,824,126Net Income 2022: $1,107,1412022Revenue 2023: $2,704,859Expenses 2023: $2,698,277Net Income 2023: $6,5822023Revenue 2024: $3,971,715Expenses 2024: $3,718,622Net Income 2024: $253,0932024

Highlighted filing

2019

Revenue$2,383,099
Expenses$1,590,546
Net Income$792,553
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 30, 2020
Return Version
2019v5.1
Gross Receipts
$4,737,060
Mission and Program Overview

Mission

The WESTCHESTER ARC FOUNDATION, INC. IS A NONPROFIT ORGANIZATION WHICH RAISES FUNDS FOR THE BENEFIT OF INDIVIDUALS WITH DISABILITIES THROUGH DONATIONS AND CONTRIBUTIONS. THE ORGANIZATION SUPPORTS THE ACTIVITIES OF NYSARC, INC. -WESTCHESTER COUNTY CHAPTER (A RELATED 501(C)(3) ORGANIZATION).

To increase public awareness & raise financial support, generate income through investments & to contribute funds to support services for people with developmental disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,721,680$3,986,888▲ $1,265,208
Savings and Temporary Cash Investments$1,353,537$1,250,175▼ $103,362
Accounts Receivable$161,455$160,175▼ $1,280
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$4,600,485$5,761,175▲ $1,160,690
Other Assets Total$363,813$363,937▲ $124
Liabilities
Escrow Account Liability$363,813$363,937▲ $124
Other Liabilities$86,254$154,272▲ $68,018
Deferred Revenue$66,200$66,200→ $0
Accounts Payable and Accrued Expenses$2,375$8,713▲ $6,338
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$518,642$593,122▲ $74,480
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,129,587$2,990,739▲ $861,152
Net Assets With Donor Restrictions$1,952,256$2,177,314▲ $225,058
Total Net Assets Fund Balance$4,081,843$5,168,053▲ $1,086,210
Total Liabilities and Net Assets / Fund Balance$4,600,485$5,761,175▲ $1,160,690

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$363,937--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nancy PatotaExecutive DirectorFT$141,463$16,570$158,033

Board Members and Trustees

NameTitle
Rudolf LaagerPresident
David WalkerDirector
Elaine Masket Esqdirector
Jonathan FergusonDirector
Laura SaggeseDirector
Lawrence M WaterhouseDirector
Nikol ThompsonDirector
Steven Masket EsqDirector
William V Healey EsqDirector (thru 9/2019)
John J Corgan EsqTreasurer/Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,250,429
Program Service Revenue
$0
Investment Income
$132,670
Other Revenue
$0
All Other Contributions
$1,725,060
Change in Net Assets
$792,553

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table21$21,940Fair Market Value
Other Non Cash Contri Table32$18,343Fair Market Value
Other Non Cash Contri Table34$11,405Fair Market Value
Other Non Cash Contri Table41$7,730Fair Market Value
Total Noncash Contributions128$59,418-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,372,672
Revenue Not Reported on Financial Statements
$10,427
Revenue Not Reported on Form 990
$293,657
Total Revenue per Audited Statements
$2,666,329
Total Revenue per Form 990
$2,383,099
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$952,914
Salaries, Compensation, and Employee Benefits$445,721
Total Fundraising Expense$273,272
Other Expenses$191,911
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$952,914--$952,914
Other Salaries and Wages-$92,478$99,613$192,091
Current Officers, Directors, Trustees, and Key Employees-$79,017$79,017$158,034
Other Employee Benefits-$21,727$23,404$45,131
Payroll Taxes-$18,089$19,208$37,297
Office Expenses-$11,671$8,241$19,912
Fees for Services Accounting-$19,230-$19,230
Pension Plan Contributions-$6,300$6,868$13,168
Fees for Service Investment Mgmnt Fees-$10,427-$10,427
Occupancy-$10,264-$10,264
Other Expenses-$5,952$35,321$5,952
Fees for Services Other-$2,643$1,600$4,243
Information Technology-$2,845-$2,845
Conferences and Meetings-$2,069-$2,069
Total Functional Expenses$952,914$364,360$273,272$1,590,546

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,590,546
Expenses per Audited Statements$1,580,119
Total Expenses per Audited Statements$1,580,119
Expenses Not Reported on Financial Statements$10,427
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Nysarc Inc - Westchester County ChapterHawthorne, NY501(c)(3)See Part Iv$952,914
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$143,992
Fundraising Gross Income$143,992
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Matter of Taste$441,170$86,992$86,992$0
golf for kids$228,191$57,000$57,000$0
Total Events$669,361$143,992$143,992-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
(a Related 501(c)(3) Organization)$154,272
Due to Westchester Arc$0
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
No
Other officer compensation reviewed
No
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, PART VI, SECTION A, LINE 2:

Board members steven masket and elaine masket have a family relationship.

FORM 990, PART VI, SECTION A, LINES 6 AND 7A:

The arc of westchester foundation's mission is to increase public awareness and to raise financial support from the community, to generate income through investments, and to make distributions to support services for the 2,000 people of all ages with autism and other developmental disabilities, and their families, served by arc of westchester every day. Since many of the chapter's most innovative services receive little or no public funding, and government funding is subject to change, the foundation attends to the long-term financial stability of arc of westchester. In accordance with the westchester arc foundation, inc. Certificate of incorporation, and as further stated in the by-laws of the westchester foundation, inc., the westchester arc foundation is a voluntary membership organization comprised of no less than three (3) and no more than fifteen (15) foundation directors and seven (7) foundation members. The members shall consist of chairpersons of these nysarc inc. Westchester county chapter board committees: budget & finance, executive, and strategic development, and four (4) other persons whom the chairpersons select from time to time. The members elect the board of directors (by majority) at the annual westchester arc foundation, inc. Meeting held in september.

FORM 990, PART VI, SECTION B, LINE 11B:

Form 990 is prepared by a nationally renowned accounting firm in conjunction with the organization's financial department. Draft form 990 is reviewed by the controller of the organization's affiliate (westchester arc) as well as the reporting organization's executive director and then provided to all members of the board of directors in draft via electronic mail, with an opportunity for them to comment or make inquiry before it is filed with the internal revenue service.

FORM 990, PART VI, SECTION B, LINE 12C:

Each year at the annual arc of westchester foundation board meeting in september, new directors are voted on to the board and current directors and officers are voted on to serve a new one year term. All are required to complete, sign and return a conflict of interest form to the foundation executive director to review, sign and file with foundation board documents.

FORM 990, PART VI, SECTION B, LINE 15A:

In december 2018, the executive director completed the annual performance review self-assessment and submitted it to the president of the foundation board for review and input. The president reviewed the appraisal and updated it with her comments and edits. The final draft of the review was presented to the foundation board at their december 2018 meeting in executive session and the review and compensation were unanimously approved.

FORM 990, PART VI, SECTION C, LINE 19:

The organization makes all governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Westchester Arc Foundation Inc
EIN
13-4223851
In Care Of
% SOOSAN TEHRANI
Phone
9144954625
Address
265 SAW MILL RIVER ROAD, HAWTHORNE, NY 10532

Signing Officer

Name
Nancy Patota
Title
Executive Director
Phone
9144954623
Signed
2020-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Patota
Formed
2002
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
99

Preparer

Firm
Bdo USA Llp
Address
100 PARK AVENUE, NEW YORK, NY 10017-5001
Preparer
Paul Hammerschmidt
Phone
2128858000
Supplemental Narrative

Financial Statement Notes

PART IV, LINE 2B:

The organization maintains, for the benefits of people with disabilities, a custodial investment account for funds which belong to nysarc, inc. - westchester county chapter (a related 501(c)(3) organization) program participants.

PART X, LINE 2:

Westchester arc foundation, inc. (the "reporting organization") adopted the provisions of accounting standards codification ("asc") 740, "income taxes", on january 1, 2009. Under asc 740, an organization must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more likely than not that the position will be sustained upon examination by a taxing authority. The implementation of asc 740 had no impact on the reporting organization's financial statements. The reporting organization does not believe it has taken any material uncertain tax positions and, accordingly, it has not recorded any liability for unrecognized tax benefits. The reporting organization has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, the reporting organization has filed internal revenue service form 990 information returns, as required, and all other applicable returns in jurisdictions where so required. For the year ended december 31, 2019, there were no interest or penalties recorded or included in the statement of activities.

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IRS990/Desc0THE ARC OF WESTCHESTER FOUNDATION SUPPORTS ITS AFFILIATE NYSARC, INC. WESTCHESTER COUNTY CHAPTER, BY CONTRIBUTING FUNDS TO THE CHAPTER TO SUPPORT SERVICES FOR PEOPLE WITH AUTISM AND OTHER DEVELOPMENTAL DISABILITIES SERVED BY ARC OF WESTCHESTER THAT ARE UNDERFUNDED OR NOT FUNDED BY THE GOVERNMENT, INCLUDING BUT NOT LIMITED TO EARLY CHILDHOOD INTERVENTIONS, SUPPORTIVE EMPLOYMENT SERVICES, TRANSITION TO COMMUNITY PROGRAMS, AND TRAINING AND DEVELOPMENT FOR THE STAFF AND DIRECT CARE PROVIDERS OF THE ARC WESTCHESTER CHAPTER OF NYS ARC.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.0$0.84$10.2$3.97$3.72$0.25
2023Detailed filing. Detailed filing data is available for this year.$9.81$0.42$9.39$2.70$2.70$0.01
2022Detailed filing. Detailed filing data is available for this year.$9.02$0.44$8.58$2.93$1.82$1.11
2021Detailed filing. Detailed filing data is available for this year.$8.88$0.52$8.36$3.48$1.58$1.90
2020Detailed filing. Detailed filing data is available for this year.$6.73$0.54$6.20$2.66$1.65$1.01
2019Detailed filing. Detailed filing data is available for this year.$5.76$0.59$5.17$2.38$1.59$0.79
2018Detailed filing. Detailed filing data is available for this year.$4.60$0.52$4.08$2.22$1.79$0.44
2017Detailed filing. Detailed filing data is available for this year.$4.63$0.75$3.88$1.81$3.45$1.64
2016Summary only. Only limited summary data is available for this year.$6.00$0.65$5.34$2.32$1.03$1.29
2015Summary only. Only limited summary data is available for this year.$4.75$0.68$4.07$1.64$0.94$0.70
2014Summary only. Only limited summary data is available for this year.$4.17$0.76$3.41$1.73$1.17$0.56
2013Summary only. Only limited summary data is available for this year.$3.60$0.83$2.76$0.91$0.69$0.22
2012Summary only. Only limited summary data is available for this year.$3.32$0.81$2.51$1.10$0.95$0.15
2011Summary only. Only limited summary data is available for this year.$3.10$0.75$2.35$0.82$0.70$0.12
2010Summary only. Only limited summary data is available for this year.$3.23$1.01$2.23$1.09$1.04$0.05