Civic Intelligence

Forest Hills Youth Athletic Association Inc.

990 • Fiscal year 2014 • EIN 26-4164715

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 12, 2015

6601 Fleet StreetForest Hills, NY 11375

(718) 544-2296

Siviq Scores

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

Liabilities / Assets

86th percentile

0.41x

Higher debt load relative to assets than 86% of similar nonprofits.

2014 filings • NTEE O • <$500k nonprofits • Source year 2014

Liabilities / Revenue

84th percentile

0.14x

Higher debt load relative to revenue than 84% of similar nonprofits.

2014 filings • NTEE O • <$500k nonprofits • Source year 2014

Net Margin

36th percentile

-1.5%

Higher net margin than 36% of similar nonprofits.

2014 filings • NTEE O • <$500k nonprofits • Source year 2014

Top Officer Pay

96th percentile

$52,862

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 16.4% of source-year revenue.

2014 filings • NTEE O • <$500k nonprofits • Source year 2014

Asset Growth

79th percentile

44%

Faster asset growth than 79% of similar nonprofits.

2014 filings • NTEE O • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

46th percentile

1.9%

Faster revenue growth than 46% of similar nonprofits.

2014 filings • NTEE O • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$107,540

Up $32,852 (+44%) from 2013

Net Assets

Down

$63,329

Down $4,849 (-7.1%) from 2013

Liabilities

Up

$44,211

Up $37,701 (+579%) from 2013

Revenue

Up

$322,466

Up $5,902 (+1.9%) from 2013

Expenses

Up

$327,315

Up $35,978 (+12%) from 2013

Net Income

Down

-$4,849

Down $30,076 (-119%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2013: $74,688Liabilities 2013: $6,510Net Assets 2013: $68,1782013Assets 2014: $107,540Liabilities 2014: $44,211Net Assets 2014: $63,3292014Assets 2015: $120,429Liabilities 2015: $27,284Net Assets 2015: $93,1452015Assets 2016: $244,274Liabilities 2016: $53,166Net Assets 2016: $191,1082016Assets 2017: $224,192Liabilities 2017: $49,378Net Assets 2017: $174,8142017Assets 2018: $241,082Liabilities 2018: $46,151Net Assets 2018: $194,9312018Assets 2019: $296,395Liabilities 2019: $45,634Net Assets 2019: $250,7612019Assets 2020: $196,729Liabilities 2020: $125,048Net Assets 2020: $71,6812020Assets 2021: $317,789Liabilities 2021: $62,286Net Assets 2021: $255,5032021Assets 2022: $456,538Liabilities 2022: $180,362Net Assets 2022: $276,1762022Assets 2023: $501,073Liabilities 2023: $78,235Net Assets 2023: $422,8382023Assets 2024: $764,596Liabilities 2024: $143,797Net Assets 2024: $620,7992024

Highlighted filing

2014

Assets$107,540
Liabilities$44,211
Net Assets$63,329

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $316,564Expenses 2013: $291,337Net Income 2013: $25,2272013Revenue 2014: $322,466Expenses 2014: $327,315Net Income 2014: -$4,8492014Revenue 2015: $355,723Expenses 2015: $325,907Net Income 2015: $29,8162015Revenue 2016: $440,968Expenses 2016: $343,005Net Income 2016: $97,9632016Revenue 2017: $485,665Expenses 2017: $501,959Net Income 2017: -$16,2942017Revenue 2018: $491,725Expenses 2018: $471,608Net Income 2018: $20,1172018Revenue 2019: $522,108Expenses 2019: $466,278Net Income 2019: $55,8302019Revenue 2020: $136,735Expenses 2020: $315,815Net Income 2020: -$179,0802020Revenue 2021: $597,926Expenses 2021: $414,104Net Income 2021: $183,8222021Revenue 2022: $565,026Expenses 2022: $440,941Net Income 2022: $124,0852022Revenue 2023: $646,723Expenses 2023: $500,061Net Income 2023: $146,6622023Revenue 2024: $746,590Expenses 2024: $548,629Net Income 2024: $197,9612024

Highlighted filing

2014

Revenue$322,466
Expenses$327,315
Net Income-$4,849
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 12, 2015
Return Version
2014v5.0
Gross Receipts
$323,344
Mission and Program Overview

Mission

To provide organized athletic programs for the youngsters of our Forest Hills, New York community.

To provide organized athletic programs (basketball, soccer, baseball and softball) and various athletic clinics for the youngsters of our Forest Hills, New York community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$29,758$78,902▲ $49,144
Land, Buildings, and Equipment, Net$36,396$28,368▼ $8,028
Savings and Temporary Cash Investments$270$270→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$74,688$107,540▲ $32,852
Other Assets Total$8,264$0▼ $8,264
Liabilities
Other Liabilities$6,510$44,211▲ $37,701
Total Liabilities$6,510$44,211▲ $37,701
Net Assets / Fund Balance
Unrestricted Net Assets$68,178$63,329▼ $4,849
Total Net Assets Fund Balance$68,178$63,329▼ $4,849
Total Liabilities and Net Assets / Fund Balance$74,688$107,540▲ $32,852

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$20,086$7,128$27,214
Equipment$8,282$12,420$20,702
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
lawrence berkowitzExecutive DirectorPT$52,862$52,862

Board Members and Trustees

NameTitle
jay rubinChairman
joseph trottivice chairman
brandi goldbergrecording secty
Judy chaseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$36,172
Program Service Revenue
$283,861
Investment Income
$0
Other Revenue
$2,433
All Other Contributions
$29,850
Change in Net Assets
$-4,849
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$278,060
Salaries, Compensation, and Employee Benefits$49,255
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$36,277$12,610-$48,887
Current Officers, Directors, Trustees, and Key Employees$45,361--$45,361
Occupancy$32,812--$32,812
Insurance$19,942--$19,942
All Other Expenses$16,231$1,390-$17,621
Other Expenses$11,291--$11,291
Fees for Services Accounting-$9,647-$9,647
Depreciation Depletion$8,028--$8,028
Advertising$3,932--$3,932
Payroll Taxes$3,894--$3,894
Interest-$90-$90
Total Functional Expenses$303,578$23,737$0$327,315
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$878
Fundraising Gross Income$878
Professional Fundraising Fees$0
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Organization$42,781
Payroll Withholdings$1,430
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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, Line 11B: Form 990 Review Process

A copy of the form 990 was provided to the organization's governing board before it was filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

On an annual basis board members and directors will make conflict of interest disclosures.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

the Governing documents, policies, and financial statements are made available to the general public at the organization's facility.

Filing and Contact Details

Filer

Filer Name
Forest Hills Youth Athletic
EIN
26-4164715
Phone
7185442296
Address
6601 FLEET STREET, FOREST HILLS, NY 11375

Signing Officer

Name
jay rubin
Title
Chairman
Signed
2015-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
jay rubin
Formed
2007
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
4
Employees
1
Volunteers
200

Preparer

Firm
Gould Kobrick & Schlapp Pc
Address
3 PARK AVE 14TH FL, NEW YORK, NY 10016-5902
Preparer
Steven T Schlapp
Phone
2125649451
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0320033
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0312896
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0317445
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0950374
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0603
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0603
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02433
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03065
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt055766
IRS990ScheduleA/OtherIncome170Grp/TotalAmt061264
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt0950374
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0320033
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0312896
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0317445
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0950374
IRS990ScheduleA/TotalSupportAmt01012241
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt08282
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012420
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020702
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt020086
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07128
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt027214
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt042781
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11430
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED ORGANIZATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL WITHHOLDINGS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt028368
IRS990ScheduleD/TotalLiabilityAmt044211
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 WAS PROVIDED TO THE ORGANIZATION'S GOVERNING BOARD BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ON AN ANNUAL BASIS BOARD MEMBERS AND DIRECTORS WILL MAKE CONFLICT OF INTEREST DISCLOSURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2the Governing documents, policies, and financial statements are made available to the general public at the organization's facility.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FOREST HILLS LITTLE LEAGUES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SPORTS AND TRAINING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt09
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt06601 Fleet Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0FOREST HILLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd011375
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt074688
IRS990/TotalAssetsEOYAmt0107540
IRS990/TotalAssetsGrp/BOYAmt074688
IRS990/TotalAssetsGrp/EOYAmt0107540
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt036172
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023737
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0303578
IRS990/TotalFunctionalExpensesGrp/TotalAmt0327315
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06510
IRS990/TotalLiabilitiesEOYAmt044211
IRS990/TotalLiabilitiesGrp/BOYAmt06510
IRS990/TotalLiabilitiesGrp/EOYAmt044211
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt068178
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt063329
IRS990/TotalProgramServiceExpensesAmt0303578
IRS990/TotalProgramServiceRevenueAmt0283861
IRS990/TotalReportableCompFromOrgAmt052862
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0286294
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0322466
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt074688
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0107540
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X

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