Civic Intelligence

The Osborne Association Inc

EIN 13-5563028 • 501(c)3 • Bronx, NY

Profile

The osborne association offers opportunities for individuals who have been in conflict with the law to transform their lives through innovative, effective and replicable programs that serve the community by reducing crime and its human and economic costs. Since 1931, we have offered opportunities for reform and rehabilitation through public education, advocacy, and alternatives to incarceration that respect the dignity of people and honor their capacity to change as they achieve self-sufficiency, adopt healthy lifestyles, enter the workforce, form and rebuild families, and rejoin their communities.

809 Westchester AvenueBronx, NY 10455

www.osborneny.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

80th percentile

0.63x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.59x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

47th percentile

3.3%

Higher net margin than 47% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

45th percentile

4.1%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

3.5%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$38,010,893

Up $1,486,528 (+4.1%) from 2023

Liabilities

Down

$24,075,400

Down $65,473 (-0.3%) from 2023

Net Assets

Up

$13,935,493

Up $1,552,001 (+13%) from 2023

Revenue

Up

$40,786,016

Up $1,373,543 (+3.5%) from 2023

Expenses

Up

$39,447,953

Up $1,629,811 (+4.3%) from 2023

Net Income

Down

$1,338,063

Down $256,268 (-16%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2010: $3,988,119Liabilities 2010: $2,994,627Net Assets 2010: $993,4922010Assets 2011: $4,116,830Liabilities 2011: $3,563,667Net Assets 2011: $553,1632011Assets 2012: $4,142,891Liabilities 2012: $3,181,798Net Assets 2012: $961,0932012Assets 2013: $5,374,309Liabilities 2013: $4,427,496Net Assets 2013: $946,8132013Assets 2014: $5,696,201Liabilities 2014: $4,211,106Net Assets 2014: $1,485,0952014Assets 2015: $6,909,561Liabilities 2015: $4,817,195Net Assets 2015: $2,092,3662015Assets 2016: $7,107,738Liabilities 2016: $3,950,000Net Assets 2016: $3,157,7382016Assets 2017: $10,169,322Liabilities 2017: $5,832,222Net Assets 2017: $4,337,1002017Assets 2018: $10,027,245Liabilities 2018: $5,037,917Net Assets 2018: $4,989,3282018Assets 2019: $11,445,512Liabilities 2019: $7,328,126Net Assets 2019: $4,117,3862019Assets 2020: $16,244,967Liabilities 2020: $11,485,929Net Assets 2020: $4,759,0382020Assets 2021: $19,819,915Liabilities 2021: $11,939,010Net Assets 2021: $7,880,9052021Assets 2022: $22,962,165Liabilities 2022: $12,392,520Net Assets 2022: $10,569,6452022Assets 2023: $36,524,365Liabilities 2023: $24,140,873Net Assets 2023: $12,383,4922023Assets 2024: $38,010,893Liabilities 2024: $24,075,400Net Assets 2024: $13,935,4932024

Highlighted filing

2024

Assets$38,010,893
Liabilities$24,075,400
Net Assets$13,935,493

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60M$40M$20M$0-$20MExpenses 2010: $12,450,2912010Expenses 2011: $14,003,9152011Revenue 2012: $14,019,804Expenses 2012: $13,586,946Net Income 2012: $432,8582012Expenses 2013: $15,727,1292013Revenue 2014: $17,322,621Expenses 2014: $16,870,051Net Income 2014: $452,5702014Revenue 2015: $18,733,471Expenses 2015: $18,152,761Net Income 2015: $580,7102015Revenue 2016: $21,391,023Expenses 2016: $19,897,933Net Income 2016: $1,493,0902016Revenue 2017: $23,418,318Expenses 2017: $21,195,420Net Income 2017: $2,222,8982017Revenue 2018: $23,640,618Expenses 2018: $23,038,090Net Income 2018: $602,5282018Revenue 2019: $23,650,488Expenses 2019: $24,673,297Net Income 2019: -$1,022,8092019Revenue 2020: $25,868,135Expenses 2020: $25,162,210Net Income 2020: $705,9252020Revenue 2021: $32,370,450Expenses 2021: $29,576,539Net Income 2021: $2,793,9112021Revenue 2022: $36,007,350Expenses 2022: $33,143,419Net Income 2022: $2,863,9312022Revenue 2023: $39,412,473Expenses 2023: $37,818,142Net Income 2023: $1,594,3312023Revenue 2024: $40,786,016Expenses 2024: $39,447,953Net Income 2024: $1,338,0632024

Highlighted filing

2024

Revenue$40,786,016
Expenses$39,447,953
Net Income$1,338,063

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$38.0$24.1$13.9$40.8$39.4$1.34
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.5$24.1$12.4$39.4$37.8$1.59
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.0$12.4$10.6$36.0$33.1$2.86
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.8$11.9$7.88$32.4$29.6$2.79
2020Detailed filing. Detailed filing data is available for this year.$16.2$11.5$4.76$25.9$25.2$0.71
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.4$7.33$4.12$23.7$24.7$1.02
2018Detailed filing. Detailed filing data is available for this year.$10.0$5.04$4.99$23.6$23.0$0.60
2017Detailed filing. Detailed filing data is available for this year.$10.2$5.83$4.34$23.4$21.2$2.22
2016Detailed filing. Detailed filing data is available for this year.$7.11$3.95$3.16$21.4$19.9$1.49
2015Detailed filing. Detailed filing data is available for this year.$6.91$4.82$2.09$18.7$18.2$0.58
2014Detailed filing. Detailed filing data is available for this year.$5.70$4.21$1.49$17.3$16.9$0.45
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.37$4.43$0.95$15.7
2012Summary only. Only limited summary data is available for this year.$4.14$3.18$0.96$14.0$13.6$0.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.12$3.56$0.55$14.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.99$2.99$0.99$12.5
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$41,025,048
Mission and Program Overview

Mission

The osborne association offers opportunities for individuals who have been in conflict with the law to transform their lives through innovative, effective and replicable programs that serve the community by reducing crime and its human and economic costs. Since 1931, we have offered opportunities for reform and rehabilitation through public education, advocacy, and alternatives to incarceration that respect the dignity of people and honor their capacity to change as they achieve self-sufficiency, adopt healthy lifestyles, enter the workforce, form and rebuild families, and rejoin their communities.

The osborne association serves individuals, families, and communities affected by the criminal legal system. Through our programs, we offer opportunities for people to heal from and repair harm, restore their lives, and thrive. We challenge systems rooted in racism and retribution and fight for policies and practices that promote true safety, justice, and liberation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$14,627,663$16,160,416▲ $1,532,753
Land, Buildings, and Equipment, Net$2,716,155$2,615,957▼ $100,198
Investments in Publicly Traded Securities$1,142,650$922,599▼ $220,051
Cash and Non-Interest-Bearing Accounts$1,080,181$758,024▼ $322,157
Prepaid Expenses and Deferred Charges$530,922$323,327▼ $207,595
Savings and Temporary Cash Investments$82,556$26,545▼ $56,011
Total Assets$36,524,365$38,010,893▲ $1,486,528
Other Assets Total$16,344,238$17,204,025▲ $859,787
Liabilities
Other Liabilities$9,355,458$8,133,483▼ $1,221,975
Mortgage Notes Payable Secured by Investment Property$7,336,845$7,143,025▼ $193,820
Deferred Revenue$914,126$4,557,866▲ $3,643,740
Accounts Payable and Accrued Expenses$3,339,176$3,449,614▲ $110,438
Unsecured Notes Loans Payable$3,195,268$791,412▼ $2,403,856
Total Liabilities$24,140,873$24,075,400▼ $65,473
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,367,451$9,908,810▲ $1,541,359
Net Assets With Donor Restrictions$4,016,041$4,026,683▲ $10,642
Total Net Assets Fund Balance$12,383,492$13,935,493▲ $1,552,001
Total Liabilities and Net Assets / Fund Balance$36,524,365$38,010,893▲ $1,486,528

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$305,257$2,619,560$2,924,817
Leasehold Improvements$1,025,374$448,612$1,473,986
Equipment$477,962$774,015$1,251,977
Other Land Buildings$142,947$874,465$1,017,412
Land$664,417-$664,417
Other Assets Org$122,156--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Archana JayaramPresident & CEOFT$257,406$20,300$277,706
Susan GottesfeldExecutive VP and CPOFT$204,850$6,347$211,197
Justin BurkeVP of Strategic CommunicationsFT$150,544$31,745$182,289
Josepth DonatoIt DirectorFT$118,868$47,713$166,581
Tanya KrupatVP of Policy and AdvocacyFT$133,937$29,272$163,209
Michelle HowardInterim Chief Program OfficerFT$105,396$48,688$154,084
Christina MansfieldVP Integrative HealthFT$122,510$31,192$153,702
Clavel LazarreVP of Business DevelopmentFT$133,752$16$133,768
Jonathan MonsalveInterim Chief Executive OfficerFT$108,117$7,038$115,155

Board Members and Trustees

NameTitle
Matthew M WambuaChair
Rachel BedardVice Chair
Adam HellegersDirector
Alfonso WyattDirector
Alison NovakDirector
Ana M BermudezDirector
Andrew PotashDirector
Brian FischerDirector
David T GoldbergDirector
Esther FeinDirector
John ValverdeDirector
Katrina Vanden HeuvelDirector
Lucretia Osborne WellsDirector
Maggie WalkDirector
Page TravelsteadDirector
Swift So EdgarDirector
Victor F GermackDirector
Yasmin Cornelius HurtsonDirector
Dr Angela DiazDirector (outgoing)
Frank BakerDirector (outgoing)
Mark WalterDirector (outgoing)
Rob GiordanoContracted Interim CFO
Dr Zelma Weston HenriquesSecretary
Michael L RyanTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
W a R M IncProvide Community Awareness And Educatio8 WEST 126TH STREET, New York, NY 10455$1,155,219
Center For Employment Opportunities INCProvide Employment Related Services50 BROADWAY SUITE 1604, New York, NY 10004$888,332
Tandym Group LLCConsulting ServicesPO BOX 830312 PHILADELPHIA PA 1918, Philadelphia, PA 19182$306,976
Revenue and Support

Revenue Composition

Contributions and Grants
$31,787,640
Program Service Revenue
$8,818,713
Investment Income
$100
Other Revenue
$179,563
All Other Contributions
$2,857,385
Change in Net Assets
$1,338,063

Audited Revenue Reconciliation

Revenue per Audited Statements
$40,786,016
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-309,376
Total Revenue per Audited Statements
$40,476,640
Total Revenue per Form 990
$40,786,016
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$24,309,951
Other Expenses$15,138,002
Total Fundraising Expense$1,160,806
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$15,104,143$3,249,743$389,644$18,743,530
Occupancy$3,662,514$919,338$48,027$4,629,879
Fees for Services Other$2,454,498$842,550$327,341$3,624,389
Other Employee Benefits$1,693,956$450,975$90,094$2,235,025
Payroll Taxes$1,506,043$461,169$81,697$2,048,909
Office Expenses$1,047,086$547,518$34,523$1,629,127
Insurance$939,905$112,743-$1,052,648
Current Officers, Directors, Trustees, and Key Employees-$832,194$62,473$894,667
Interest$385,035$188,222-$573,257
Depreciation Depletion-$424,262$11,793$436,055
Pension Plan Contributions$295,080$77,743$14,997$387,820
All Other Expenses$124,316$101,128$6,110$231,554
Fees for Services Legal-$98,777-$98,777
Travel$62,846$22,468$933$86,247
Other Expenses$1,249$3,022$81,828$86,099
Fees for Services Management-$3,022-$3,022
Total Functional Expenses$28,810,635$9,476,512$1,160,806$39,447,953

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$40,193,096
Expenses per Audited Statements$39,447,953
Total Expenses per Form 990$39,447,953
Expenses Not Reported on Form 990$745,143
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$239,032
Fundraising Gross Income$71,250
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Benifit$779,062$71,250$239,032$-167,782
Total Events$779,062$71,250$239,032$-167,782
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$8,133,483
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 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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization delegated control over management duties customarily performed by or under the direct supervision of officers to carey & co.

Form 990, Part VI, Section B, Line 11B

The return is prepared by an independent accountant. The return is reviewed by the finance committee in detail and then sent to the board for comment. If none received in 7 days, the return is filed.

Form 990, Part VI, Section B, Line 12C

Each director, officer, and key employee shall annually sign and submit to the corporate compliance officer a statement in substantially which affirms such person: (a) has received a copy of the policy, (b) has read and understands this policy, and (c) has agreed to comply with this policy.

Form 990, Part VI, Section B, Line 15A

The board performs an annual compensation review which is subsequently approved in executive committee session. The executive director, with annual review and approval by the board chair and the executive committee of the board, sets the salary and compensation and benefit levels for all key employees. In setting the appropriate levels of compensation, they use compensation survey or study appropriate for the industry they are in.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
The Osborne Association Inc
EIN
13-5563028
Phone
7187072600
Address
809 WESTCHESTER AVENUE, BRONX, NY 10455

Signing Officer

Name
Jonathan Monsalve
Title
President & CEO
Phone
7187072600
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonathan Monsalve
Formed
1933
Legal Domicile
Ny
Voting Board Members
20
Independent Board Members
20
Employees
525
Volunteers
24

Preparer

Firm
Cbiz Advisors LLC
Address
685 THIRD AVENUE, NEW YORK, NY 10017
Preparer
Magdalena Czerniawski
Phone
2125038800
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 2C:

The process of overseeing the audit and selection of independent accoutant has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The association believes it has no uncertain tax positions as of june 30, 2024 and 2023, in accordance with the provisions of fasb asc topic 740, income taxes.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Related entities' revenue 3,373,275. Consolidating eliminations -3,929,742. Indirect fundraising expense -847.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Related entities' expenses 4,641,732. Consolidating eliminations -3,929,742. Indirect fundraising expense -847.

Raw XML AppendixShowing 400 of 920 raw XML fields

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/ActivityOrMissionDesc0THE OSBORNE ASSOCIATION SERVES INDIVIDUALS, FAMILIES, AND COMMUNITIES AFFECTED BY THE CRIMINAL LEGAL SYSTEM. THROUGH OUR PROGRAMS, WE OFFER OPPORTUNITIES FOR PEOPLE TO HEAL FROM AND REPAIR HARM, RESTORE THEIR LIVES, AND THRIVE. WE CHALLENGE SYSTEMS ROOTED IN RACISM AND RETRIBUTION AND FIGHT FOR POLICIES AND PRACTICES THAT PROMOTE TRUE SAFETY, JUSTICE, AND LIBERATION.
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0W A R M INC
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IRS990/Desc0RECONNECTING FAMILIES AND STRENGTHENING COMMUNITIESFAMILY SERVICES OFFERS SUPPORT TO PEOPLE AFFECTED BY INCARCERATION TO MAKE, MEND AND MAINTAIN FAMILY RELATIONSHIPS AND TO PLAN FOR A SUCCESSFUL RE-ENTRY FROM PRISON INTO THEIR COMMUNITIES THROUGH THE FAMILY TIES PROGRAM FOR MOTHERS AND FAMILYWORKS PROGRAM FOR FATHERS. THE PROGRAMS OFFER PARENTING EDUCATION IN NEW YORK CITY AND STATE CORRECTIONAL FACILITIES THAT ARE INFORMED BY RESEARCH AND BEST PRACTICES ON CHILDHOOD AND COGNITIVE DEVELOPMENT, AS WELL AS VISITING SUPPORT (IN-PERSON AND THROUGH VIDEO-CONFERENCING), FAMILY CENTERS AT SEVERAL MEN'S PRISONS, AND COMMUNITY-BASED SERVICES FOR FAMILIES.CHILDREN & YOUTH SERVICES PROVIDES A HOST OF PSYCHO-SOCIAL SUPPORTIVE SERVICES AND DEVELOPMENTALLY APPROPRIATE PROGRAMS FOR CHILDREN AND YOUTH IN THE COMMUNITY. THROUGH COUNSELING, SUPPORT GROUPS, MENTORING, ASSISTANCE IN ACCESSING HIGHER EDUCATION,VISITING WITH PARENTS (BOTH IN PERSON AND THROUGH TELEVISING), YOUTH DEVELOPMENT ACTIVITIES, AND RECREATIONAL TRIPS THE PROGRAM WORKS TO ALLEVIATE THE NEGATIVE EFFECTS, TRAUMA, AND STIGMA THAT INCARCERATION HAS UPON CHILDREN AND YOUTH WITH PARENTS IN PRISON. SERVICES ALSO INCLUDE THE YOUTH EXPERIENCE SUCCESS (FOR YOUNGER CHILDREN) AND THE YOUTH ACTION COUNCIL FOR OLDER YOUTH WHO ARE INTERESTED IN FURTHER SKILL-BUILDING AND EDUCATION THAT INVOLVES CIVIC ENGAGEMENT, PUBLIC SPEAKING, GRASSROOTS ORGANIZING EFFORTS, AND ADVOCACY FOR THE RIGHTS OF CHILDREN WITH JUSTICE-INVOLVED PARENTS.
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