Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
Nysarc Inc Community League Wassaic DC Chapter
EIN 23-7540549 • 501(c)3 • Beacon, NY
Profile
NYSARC was founded in 1949 to meet a critical mission - to improve the quality of life for people with intellectual and other developmental disabilities.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.11x
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
6th percentile
Higher net margin than 6% of similar nonprofits.
Top Officer Pay
64th percentile
Higher top officer pay than 64% of similar nonprofits.
Top officer pay equals 36.0% of source-year revenue.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
17th percentile
Faster revenue growth than 17% of similar nonprofits.
Balance Sheet
Assets
Down$667,172
Down $79,168 (-11%) from 2023
Liabilities
Down$76,061
Down $23,060 (-23%) from 2023
Net Assets
Down$591,111
Down $56,108 (-8.7%) from 2023
Revenue
Down$109,343
Down $27,937 (-20%) from 2023
Expenses
Up$182,098
Up $22,096 (+14%) from 2023
Net Income
Down-$72,755
Down $50,033 (-220%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $667,172
- Liabilities
- $76,061
- Net assets
- $591,111
- Revenue
- $109,343
- Expenses
- $182,098
- Net income
- -$72,755
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jun 11, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $368,563
Mission and Program Overview
Mission
To advocate and provide support services to people
NYSARC was founded in 1949 to meet a critical mission - to improve the quality of life for people with intellectual and other developmental disabilities.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $412,923 | $392,909 | ▼ $20,014 |
| Investments in Publicly Traded Securities | $204,065 | $216,873 | ▲ $12,808 |
| Land, Buildings, and Equipment, Net | $22,610 | $13,566 | ▼ $9,044 |
| Accounts Receivable | $10,813 | $6,012 | ▼ $4,801 |
| Cash and Non-Interest-Bearing Accounts | $55,792 | $5,572 | ▼ $50,220 |
| Prepaid Expenses and Deferred Charges | $0 | $495 | ▲ $495 |
| Total Assets | $746,340 | $667,172 | ▼ $79,168 |
| Other Assets Total | $40,137 | $31,745 | ▼ $8,392 |
| Liabilities | |||
| Other Liabilities | $47,471 | $31,745 | ▼ $15,726 |
| Mortgage Notes Payable Secured by Investment Property | $38,018 | $30,283 | ▼ $7,735 |
| Accounts Payable and Accrued Expenses | $13,632 | $14,033 | ▲ $401 |
| Total Liabilities | $99,121 | $76,061 | ▼ $23,060 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $647,219 | $591,111 | ▼ $56,108 |
| Total Net Assets Fund Balance | $647,219 | $591,111 | ▼ $56,108 |
| Total Liabilities and Net Assets / Fund Balance | $746,340 | $667,172 | ▼ $79,168 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $13,566 | $33,538 | $47,104 |
| Land | $0 | - | - |
| Other Assets Org | $31,745 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Krista M McGovern | Director | FT | $39,331 | $39,331 |
Board Members and Trustees
| Name | Title |
|---|---|
| Rose Mary Cella | President |
| Carmen Sosa | Vice President |
| Christine Dorosh | Board Member |
| Randy Blackstone | Financial Secretary |
| Augustina DiGiovanna | Secretary |
| Donald Geer | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $15,623
- Program Service Revenue
- $73,180
- Investment Income
- $20,540
- Other Revenue
- $0
- All Other Contributions
- $5,357
- Change in Net Assets
- $-72,755
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $109,343
- Revenue Not Reported on Form 990
- $16,647
- Total Revenue per Audited Statements
- $125,990
- Total Revenue per Form 990
- $109,343
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $107,782 |
| Salaries, Compensation, and Employee Benefits | $74,316 |
| Total Fundraising Expense | $2,738 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $31,858 | $5,605 | $1,868 | $39,331 |
| Other Salaries and Wages | $22,886 | $5,149 | $572 | $28,607 |
| Fees for Services Accounting | $15,633 | $1,737 | $0 | $17,370 |
| Fees for Services Legal | $13,514 | $1,501 | $0 | $15,015 |
| Occupancy | $10,043 | $1,115 | $0 | $11,158 |
| All Other Expenses | $10,211 | $648 | $0 | $10,859 |
| Depreciation Depletion | $9,044 | $0 | $0 | $9,044 |
| Insurance | $5,965 | $662 | $0 | $6,627 |
| Payroll Taxes | $5,182 | $957 | $239 | $6,378 |
| Fees for Service Investment Mgmnt Fees | $2,420 | $0 | $0 | $2,420 |
| Office Expenses | $2,063 | $235 | $59 | $2,357 |
| Other Expenses | $2,223 | $0 | $0 | $2,223 |
| Interest | $1,598 | $0 | $0 | $1,598 |
| Advertising | $228 | $0 | $0 | $228 |
| Total Functional Expenses | $161,751 | $17,609 | $2,738 | $182,098 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $182,098 |
| Total Expenses per Audited Statements | $182,098 |
| Total Expenses per Form 990 | $182,098 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Operating Lease Liability | $31,745 |
| Due to NYSARC, Inc. | $0 |
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
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Filing and Contact Details
Filer
- Filer Name
- NYSARC Inc Community League Wassaic DC Chapter
- EIN
- 23-7540549
- Phone
- 8458380515
- Address
- 1 South Street, Beacon, NY 12508
Signing Officer
- Name
- Rose Mary Cella
- Title
- President
- Phone
- 8458380515
- Signed
- 2025-06-11
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 1949
- Legal Domicile
- Ny
- Voting Board Members
- 6
- Independent Board Members
- 6
- Employees
- 6
- Volunteers
- 6
Preparer
- Firm
- Lorelei A Pitt CPA PC
- Address
- 56 FLORANCE DR, Central Valley, NY 10917
- Preparer
- Deana J Dovico
- Phone
- 8459289120
Supplemental Narrative
Additional Explanations
Pt VI, Line 6
“NYSARC, Inc. is a unitary corporation consisting of its 45 Chapters. NYSARC, Inc. Community League Wassaic D.C. Chapter is one division of the corporation. The Corporation and Chapters governing body is the Board of Governors representing the individual membership in each Chapters jurisdiction. Each Chapter has one primary and one alternate governor with a weighted vote based on membership. The Corporation through its bylaws delegates day-to-day operating authority to the Chapters Board of Directors. The Executive Committee of the Board of Governors (see Part VI, Line 7a below) comprises the Corporationss elected officers and exercises all powers of the Board of Governors between plenary meetings of the Governors.”
Pt VI, Line 7A
“The Organizations members elect the officers and directors of the chapter annually. In turn, those chapter board members nominate the officers and directors of the Corporation.”
Pt VI, Line 11B
“The Board of Governors does not review Chapters Form 990s before they are filed. Each chapter submits a copy of its Form 990 to the governing body when the Chapter it is filed. Each Chapter must have a process for its Board of Directors to review the Form 990. The NYSARC Inc. Community League Wassaic D.C. Chapters process is as follows: The President is presented with a copy of the 990 form. After discussion and questions, the e-file form is signed giving permission to e-file and the tax return is filed.”
Pt VI, Line 12C
“Conflict of interest issues are discussed yearly and decided upon by the Board of Directors.”
Pt VI, Line 15A
“The Board reviews and approves directors salary and documents that decision.”
Pt XII, Line 2C
“The Board has a committee that assumes responsibility for oversight of the audit.”
Pt VI, Line 2
“The President and Treasurer are a married couple.”
Pt VI, Line 4
“The organizational structure caps the size of the board at one for each chapter, who receive a weighted vote of between 1 and 10 based on a published chart of the number of members.”
Pt VI, Line 15A
“All NYSARC Chapters are subject to Chapter Manual that delineates the policies and procedures of the Board of Governors.”
Pt VI, Line 15B
“All NYSARC Chapters are subject to Chapter Manual that delineates the policies and procedures of the Board of Governors.”
Financial Statement Notes
Other
“The Organization is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and did not conduct unrelated business activities. As a result, no provision is required for federal income taxes in the accompanying financial statements. The Organization files annually, Form 990 with the Internal Revenue Service and Form CHAR500 with the State of New York. Under Accounting Standards Codification (ASC) Section 740, the tax status of tax-exempt entities is an uncertain tax position, since events could potentially occur that jeopardize tax-exempt status. Management is not aware of any events that could jeopardize the Organizations tax exempt status. Therefore, no liability or provision for income tax has been reflected in the financial statements.”
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| IRS990/OtherExpensesGrp/Desc | 1 | Auto Expense |
| IRS990/OtherExpensesGrp/Desc | 2 | Compliance Fees |
| IRS990/OtherExpensesGrp/Desc | 3 | Equipment |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3928 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2223 |
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| IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt | 0 | Rose Mary Cella |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Day Hab Program |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 33538 |
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| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 182098 |
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| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Right of Use Asset |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Due to NYSARC, Inc. |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Operating Lease Liability |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Organization is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and did not conduct unrelated business activities. As a result, no provision is required for federal income taxes in the accompanying financial statements. The Organization files annually, Form 990 with the Internal Revenue Service and Form CHAR500 with the State of New York. Under Accounting Standards Codification (ASC) Section 740, the tax status of tax-exempt entities is an uncertain tax position, since events could potentially occur that jeopardize tax-exempt status. Management is not aware of any events that could jeopardize the Organizations tax exempt status. Therefore, no liability or provision for income tax has been reflected in the financial statements. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other |
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| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 31745 |
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| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 109343 |
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| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | NYSARC, Inc. is a unitary corporation consisting of its 45 Chapters. NYSARC, Inc. Community League Wassaic D.C. Chapter is one division of the corporation. The Corporation and Chapters governing body is the Board of Governors representing the individual membership in each Chapters jurisdiction. Each Chapter has one primary and one alternate governor with a weighted vote based on membership. The Corporation through its bylaws delegates day-to-day operating authority to the Chapters Board of Directors. The Executive Committee of the Board of Governors (see Part VI, Line 7a below) comprises the Corporationss elected officers and exercises all powers of the Board of Governors between plenary meetings of the Governors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Organizations members elect the officers and directors of the chapter annually. In turn, those chapter board members nominate the officers and directors of the Corporation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Board of Governors does not review Chapters Form 990s before they are filed. Each chapter submits a copy of its Form 990 to the governing body when the Chapter it is filed. Each Chapter must have a process for its Board of Directors to review the Form 990. The NYSARC Inc. Community League Wassaic D.C. Chapters process is as follows: The President is presented with a copy of the 990 form. After discussion and questions, the e-file form is signed giving permission to e-file and the tax return is filed. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Conflict of interest issues are discussed yearly and decided upon by the Board of Directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Board reviews and approves directors salary and documents that decision. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Board has a committee that assumes responsibility for oversight of the audit. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The President and Treasurer are a married couple. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The organizational structure caps the size of the board at one for each chapter, who receive a weighted vote of between 1 and 10 based on a published chart of the number of members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | All NYSARC Chapters are subject to Chapter Manual that delineates the policies and procedures of the Board of Governors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | All NYSARC Chapters are subject to Chapter Manual that delineates the policies and procedures of the Board of Governors. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt XII, Line 2c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Pt VI, Line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Pt VI, Line 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Pt VI, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Pt VI, Line 15b |
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| IRS990/TotalAssetsEOYAmt | 0 | 667172 |
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