2023-11-15T09:40:52-06:00 2022-12-31 161092347 MENGEL METZGER BARR & CO LLP 11 BRITISH AMERICAN BLVD LATHAM NY 12110 990 2022-01-01 141736237 NORTHEAST COMMUNITY CENTER INC NORT 5187894259 51 SOUTH CENTER STREETPO BOX 35 MILLERTON NY 12546 CHRISTINE SERGENT EXECUTIVE DIRECTOR 5187894259 2023-11-15 1 CHRISTINE SERGENT 999009999 1 ANDREW A MATTHEWS CPA P01366028 5187850134 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z X NORTH EAST COMMUNITY CENTER INC CHRISTINE SERGENT 51 SOUTH CENTER STREET/PO BOX 35 MILLERTON NY 12546 2101580 0 X WWW.NECCMILLERTON.ORG X 1990 NY PROVIDE SOCIAL RECREATIONAL, CULTURAL, AND EDUCATIONAL PROGRAMS TO THE LOCAL COMMUNITY 18 18 75 36 0 0 1787140 1954004 14471 34561 2771 2053 8411 -16136 1812793 1974482 0 0 0 0 1104454 1429113 0 0 94975 356032 641688 1460486 2070801 352307 -96319 986183 1064109 60443 244979 925740 819130 X PROVIDE SOCIAL, RECREATIONAL, CULTURAL, AND EDUCATIONAL PROGRAMS TO THE LOCAL COMMUNITY 0 0 456940 24914 YOUTH PROGRAMS: THE NECC OUT-OF-SCHOOL-TIME PROGRAM (OSTP) OPERATED TWO CLASSROOMS FROM JANUARY-JUNE AND INCREASED TO A THIRD CLASSROOM DURING SEPTEMBER-DECEMBER. BY ADDING THE 4TH TO 6TH GRADE CLASSROOM TO THE K TO FIRST AND SECOND TO THIRD CLASSROOMS, WE INCREASED PROGRAMMING FROM 22 CHILDREN IN THE SPRING, TO 31 IN THE FALL. THE 2022 SUMMER ENRICHMENT PROGRAM RAN FOR 5 WEEKS FROM JULY 11 THROUGH AUGUST 12. WE PROVIDED FULL-DAY PROGRAMMING FOR 12 STUDENTS ENTERING GRADES K-6, OF WHICH NEARLY 80% ATTENDED FOUR WEEKS OR MORE. MORE THAN 90% OF THE SUMMER ENRICHMENT FAMILIES ENROLLED IN THE NECC OSTP FOR THE UPCOMING SCHOOL YEAR. THE NECC EARLY LEARNING PROGRAM A NEW YORK STATE OFFICE OF CHILDREN AND FAMILY SERVICES LICENSED DAYCARE CENTER OPENED OFFICIALLY ON OCTOBER 17TH, 2022. UPON OPENING, THE EARLY LEARNING PROGRAM SERVED 15 FAMILIES IN THE TODDLER AND PRESCHOOL AGE GROUPS. AMONG THE 15 FAMILIES THERE WERE: FOUR CHILDREN IN THE 18-MONTH TO LESS-THAN-TWO-YEAR AGE RANGE; SIX CHILDREN IN THE TWO- TO THREE-YEAR RANGE; AND FIVE CHILDREN IN THE FOUR- TO FIVE-YEAR AGE RANGE BY THE END OF 2022. 346299 9241 COMMUNITY PROGRAMS: THE TRANSPORTATION PROGRAM ADDED TWO BRAND NEW MINIVANS TO THE FLEET AND FOR THE FIRST TIME ADDED FULL-TIME DRIVER POSITIONS. DESPITE CONTINUING TO RESTRICT PASSENGER CAPACITIES TO PROTECT THE SAFETY OF OUR CLIENTS, THE NECC TRANSPORTATION PROGRAM INCREASED TO 2,940, OR BY 11% IN 2022. OUR PROGRAMS TRAVELLED 18,825 MILES TO HELP SENIORS. THE NECC FARMERS MARKET PARTNERED WITH BERKSHIRE AGRICULTURAL VENTURES TO INCREASE THE SNAP/EBT MATCHING PROGRAM TO $30 PER TRANSACTION, WHICH LED TO SIGNIFICANTLY INCREASED USE FOR THE SECOND HALF OF THE YEAR. THE HISPANIC HERITAGE FESTIVAL WAS AGAIN HELD IN THE COMMUNITY CENTER'S BACKYARD AND HAD AN INCREASE IN ATTENDANCE OF 33% FROM 2021 FOR A TOTAL OF 80 PEOPLE. 231160 268 TEEN PROGRAMS: TEEN TEAM YOUTH COMPLETED A COLLECTIVE 167 HOURS IN SERVICE TO OUR LOCAL COMMUNITY, INCLUDING SUPPORTING THE NECC FOOD PANTRY, CREATING VALENTINES FOR RESIDENTS AT NOBLE HORIZONS, PROMOTING MENTAL HEALTH AWARENESS, AND VOLUNTEERING AT THE NECC WINTER COAT GIVEAWAY. THE NECC TEEN JOBS PROGRAM, CONSISTING OF 26 HIGH SCHOOLERS, COLLECTIVELY COMPLETED 2,870 HOURS OF EXPERIENCE ACROSS 14 LOCAL WORKSITES. 175815 FAMILY PROGRAMS: NECC'S NED CORPS PROGRAM SERVED 140 HOUSEHOLDS IN 2022, HELPING MORE THAN 40 HOUSEHOLDS WITH EVICTION PREVENTION SERVICES, RENTAL ARREARS PAYMENTS, TENANTS' RIGHTS EDUCATION, AND LEGAL SERVICE REFERRALS. OUR SCHOOL SUPPLY DRIVE COLLECTED $2,500 WORTH OF SUPPLIES AND DISTRIBUTED THEM TO STUDENTS AND STAFF IN THE WEBUTUCK AND PINE PLAINS SCHOOL DISTRICTS. WE ALSO AWARDED 35 SUMMER CAMP SCHOLARSHIPS TO CHILDREN FOR AN ENRICHING SUMMER EXPERIENCE AND TO AID IN MAKING CHILDCARE AFFORDABLE FOR FAMILIES. OUR ANNUAL COAT GIVEAWAY PROVIDED 250 COATS (100 MORE COATS THAN LAST YEAR), 50 HAT AND MITTENS SETS, AND MORE THAN 30 SNOW PANTS FREE TO THE COMMUNITY. IN PARTNERSHIP WITH THE UNITED WAY OF THE DUTCHESS-ORANGE REGION, WE AWARDED 30 HOUSEHOLDS A $50 CREDIT ON THEIR UTILITY ACCOUNT. NECC WAS ONCE AGAIN AN AARP TAX SITE. ONE HUNDRED THIRTY-ONE TAX RETURNS WERE COMPLETED FOR A TOTAL COMBINED REFUND OF $291,103. 206269 138 FOOD PROGRAMS: IN 2022, THE NECC FOOD AND SUPPLY PANTRY PROVIDED GROCERIES TO 955 UNDUPLICATED ADULTS, SENIORS, AND CHILDREN, MORE THAN DOUBLING OUR SERVICE FROM 2021. THE NECC FOOD PROGRAM DISTRIBUTED GROCERIES FOR MORE THAN 91,000 MEALS TO LOCAL RESIDENTS, INCLUDING MORE THAN 45,000 LBS OF FRESH PRODUCE. THE FRESH FOOD PANTRY DISTRIBUTED 440 FRESH VEGETABLE BOXES, 300 HALF-GALLONS OF MILK, AND 300 DOZEN EGGS TO PARTNER FOOD PANTRIES IN PINE PLAINS, AMENIA, AND DOVER PLAINS. NECC PROVIDED FREE NOURISHING BREAKFASTS AND LUNCHES TO WEBUTUCK STUDENTS THROUGHOUT THE SUMMER BREAK. IN JULY AND AUGUST THE SUMMER MEALS PROGRAM SERVED 2,500 MEALS TO YOUTH AT A WEBUTUCK ELEMENTARY SCHOOL SITE AND AT THE NORTHEAST-MILLERTON LIBRARY. 82267 COMMUNITY EVENTS - SERVICES AND ACTIVITIES DESIGNED TO CONNECT RESOURCES AND PEOPLEINCLUDING FARMERS MARKET, INTERACTIVE WORKSHOPS, AND SENIOR EXERCISE. 464351 138 1498750 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 75 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X JENNIE POIDOMANI 5187894259 51 SOUTH CENTER STREET/PO BOX 35 MILLERTON NY 12546 PATRICIA JEAN BOARD MEMBER 3.00 X 0 0 0 JON ARNASON BOARD MEMBER 3.00 X 0 0 0 ROBERT COOPER BOARD MEMBER 3.00 X 0 0 0 EVELYN GARZETTA BOARD MEMBER 3.00 X 0 0 0 KAREN JACOBSON BOARD MEMBER 3.00 X 0 0 0 TRUDY KRAMER BOARD MEMBER 3.00 X 0 0 0 LINDA QUELLA BOARD MEMBER 3.00 X 0 0 0 IRENE BANNING BOARD MEMBER 3.00 X 0 0 0 LESLIE GOTTLIEB BOARD MEMBER 3.00 X 0 0 0 ANNIE WALWYN-JONES BOARD MEMBER 3.00 X 0 0 0 ROBERT DWECK MD ABFM BOARD MEMBER 3.00 X 0 0 0 TIM BONTECOU BOARD MEMBER 3.00 X 0 0 0 ELEANOR NURZIA BOARD MEMBER 3.00 X 0 0 0 JULIE BERKUN FAJGENBAUM VICE CHAIR 5.00 X X 0 0 0 DIANE ZIMMERMAN SECRETARY 5.00 X X 0 0 0 MEREDITH TIEDEMANN TREASURER 5.00 X X 0 0 0 NANCY ELTING CHAIR 5.00 X X 0 0 0 JENNIFER HAND BOARD MEMBER 3.00 X 0 0 0 CHRISTINE SERGENT EXECUTIVE DIRECTOR 35.00 X 93222 0 13682 93222 0 13682 0 0 0 0 0 288445 583191 1082368 18932 1954004 PROGRAM INCOME 900099 34561 34561 34561 2053 2053 110958 288445 127098 -16140 -16140 OTHER INCOME 900099 4 4 4 1974482 34561 0 -14083 106904 46611 36988 23305 1097290 901972 153364 41954 16948 11346 5602 109294 72566 36728 98677 83157 9850 5670 1726 1726 125034 3586 113268 8180 10995 6182 3313 1500 44274 16753 20028 7493 132078 105387 26592 99 1062 814 248 437 437 28982 28982 32139 23373 7360 1406 SUPPLIES 130180 124621 5475 84 PROGRAM ACTIVITIES 40154 40099 55 VEHICLE EXPENSE 33701 33701 MISCELLANEOUS 27040 7940 19100 0 33886 20642 7960 5284 2070801 1498750 477076 94975 163623 181732 155945 57341 402998 365426 4529 5329 15482 17671 481813 357404 114458 124409 129148 312201 986183 1064109 60443 58027 0 186952 60443 244979 X 421934 405395 503806 413735 925740 819130 986183 1064109 X -96319 -10291 X X 0 1 X 1 0 X 1005668 1390203 330217 1787140 1954004 6467232 1005668 1390203 330217 1787140 1954004 6467232 219538 6247694 3918 7590 11836 23638 -8238 38744 79188 1782 3237 4 84211 6590187 152006 0.94800 0.97340 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 79,188. 2019 AMOUNT: $ 1,782. 2021 AMOUNT: $ 3,237. 2022 AMOUNT: $ 4. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 127148 -10291 1726 115131 106799 21525 1176 127148 95238 11805 244 106799 93169 6417 3429 919 95238 94068 2784 3005 678 93169 1.00000 0 0 45000 45000 75000 75000 0 159186 144060 15126 190769 127463 63306 11858 10881 977 124409 BENEFICIAL INTEREST IN FOUNDATION 111559 SECURITY DEPOSIT 14576 RIGHT-OF-USE ASSET - OPERATING LEASE 186066 312201 LEASE LIABILITY - OPERATING LEASE 114283 CURRENT PORTION LEASE LIABILITY - OPERATING LEASE 72669 186952 X 2101580 127098 127098 1974482 0 1974482 2206027 137389 137389 2068638 2163 2163 2070801 PART V, LINE 4: THE CENTER'S BENEFICIAL INTEREST IN A FUND WITH BERKSHIRE TACONIC COMMUNITY FOUNDATION (THE"FOUNDATION") IS RECOGNIZED AS AN ASSET WITH DONOR RESTRICTIONS. THE FUND IS INVESTED IN THEFOUNDATION'S MANAGED POOL. DISTRIBUTIONS CANNOT EXCEED THE ANNUAL SPENDING POLICY UNLESS THE CENTER WILL OTHERWISE BE FORCED TO CEASE OPERATIONS, AS DETERMINED BY AN AFFIRMATIVE 2/3 VOTE OFTHE CENTER'S BOARD OF DIRECTORS. THE FOUNDATION IS THE LEGAL OWNER OF THE FUND AND RETAINSVARIANCE POWERS. THE VALUE OF THE FUND WAS $111,559 AT DECEMBER 31, 2022. THE CENTER RECEIVES THE ANNUAL NET INCOME FROM THE FUND AFTER PAYING ADMINISTRATIVE FEES TO THE FOUNDATION. DISTRIBUTIONS FROM THE FUND WILL BE MADE FOR THE SOLE PURPOSE OF SUPPORTING THE ANNUAL OPERATING COSTS AND PROGRAM EXPENSES OF THE CENTER. PART X, LINE 2: THE CENTER IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT SUBJECT TO INCOME TAXES ON INCOME RECEIVED FOR EXEMPT PURPOSES. NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. THE CENTER FOLLOWS STATUTORY REQUIREMENTS FOR INCOME TAX ACCOUNTING AND AVOIDS RISKS WITH TAX POSITIONS THAT MAY BE CHALLENGED UPON EXAMINATION. MANAGEMENT BELIEVES LIABILITY FROM TAXING AUTHORITY EXAMINATION, IF ANY, WOULD NOT HAVE A MATERIAL EFFECT ON THE CENTER'S FINANCIAL STATEMENTS. THERE ARE NO TAXING AUTHORITY EXAMINATIONS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUND RAISING EXPENSES NETTED WITH REVENUE 127,098. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUND RAISING EXPENSES NETTED WITH REVENUE 127,098. LOSS ON BENEFICIAL INTEREST IN FOUNDATION 10,291. X CHEF AND FARMER BRUNCH 399403 288445 110958 0 35509 4810 17578 950 68251 399403 288445 110958 35509 4810 17578 950 68251 127098 -16140 FORM 990, PART VI, SECTION A, LINE 4 SEE SCHEDULE O FORM 990, PART VI, SECTION B, LINE 11B BEFORE FILING, THE FULL FORM 990 IS REVIEWED BY FINANCIAL STAFF, THE FINANCE/AUDIT COMMITTEE, THE EXECUTIVE DIRECTOR AND THE BOARD CHAIR; SENIOR PROGRAM STAFF AND THE PROGRAM COMMITTEE REVIEW THE PROGRAM PORTIONS; THE GOVERNANCE COMMITTEE REVIEWS PART VI, SECTIONS A AND B; AND THE PROPOSED FINAL FORM 990 DOCUMENT IS PROVIDED TO, REVIEWED AND APPROVED BY THE FULL BOARD BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C UPON ELECTION OR HIRING AND EACH YEAR THEREAFTER, EACH DIRECTOR, OFFICER AND KEY EMPLOYEE RECEIVES A COPY OF THE ORGANIZATION'S CONFLICT OF INTEREST AND RELATED PARTY TRANSACTION POLICY ("CONFLICTS POLICY") AND IS REQUIRED TO SIGN A DECLARATION ATTESTING TO HIS OR HER UNDERSTANDING OF THE CONFLICTS POLICY AND AFFIRMING CURRENT AND FUTURE COMPLIANCE WITH IT. ANY POTENTIAL CONFLICT IS TO BE DISCLOSED PROMPTLY TO THE BOARD CHAIR OR AUDIT COMMITTEE CHAIR AND A BOARD MEETING IS CALLED TO DISCUSS THE POTENTIAL CONFLICT. THE CONCERNED PARTY MAY NOT BE PRESENT FOR THE BOARD DISCUSSION OF THE MATTER AT ISSUE OR ITS DETERMINATION OF THE PROPER COURSE OF ACTION, ALTHOUGH THE BOARD MAY ALLOW THE INDIVIDUAL TO BE PRESENT TO PROVIDE NEEDED ADDITIONAL INFORMATION TO THE BOARD BEFORE ITS COMMENCEMENT OF DELIBERATIONS. THE EXISTENCE AND RESOLUTION OF THE CONFLICT IS TO BE DOCUMENTED IN THE CORPORATION'S RECORDS, INCLUDING THE MINUTES OF ANY MEETING IN WHICH THE CONFLICT WAS DISCUSSED OR VOTED ON. ANY DIRECTOR, OFFICER OR KEY PERSON WHO HAS AN INTEREST IN A RELATED PARTY TRANSACTION SHALL DISCLOSE IN GOOD FAITH TO THE BOARD OR AUTHORIZED COMMITTEE THEREOF THE MATERIAL FACTS CONCERNING SUCH INTEREST. THE ORGANIZATION SHALL NOT ENTER INTO ANY RELATED PARTY TRANSACTION UNLESS THE TRANSACTION IS DETEREMINED BY THE BOARD OR AUTHORIZED COMMITTEE THEREOF TO BE FAIR, REASONABLE AND IN THE ORGANIZATION'S BEST INTEREST AT THE TIME OF SUCH DETERMINATION. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S PROCESS FOR DETERMINING THE ANNUAL COMPENSATION OF THE EXECUTIVE DIRECTOR (ED) IS AS FOLLOWS: THE BOARD CHAIR SECURES BOTH A SELF-EVALUATION FROM THE ED AND COMPLETED ED EVALUATION FORMS FROM BOARD MEMBERS. PROPOSED ED AND ORGANIZATIONAL GOALS ARE ESTABLISHED ANNUALLY BY THE BOARD CHAIR WITH THE ED, APPROVED BY THE BOARD, AND USED IN PART TO EVALUATE ED PERFORMANCE. THE EXECUTIVE COMMITTEE REVIEWS THE AFOREMENTIONED ANNUAL GOALS AND EVALUATIONS AS WELL AS COMPARABLE SALARIES IN THE REGION (FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS WITH NONPROFITS OF SIMILAR SIZE AND MISSION); SECURES FROM THE FINANCE COMMITTEE THE RANGE OF SALARY FUNDING CAPACITY AND RECOMMENDS THE COMPENSATION TO THE FULL BOARD BASED ON ALL THE ABOVE INFORMATION. FOLLOWING FULL BOARD DISCUSSION IN EXECUTIVE SESSION OF THE FACTORS SUPPORTING THE EXECUTIVE COMMITTEE RECOMMENDATION, THE BOARD DETERMINES AND APPROVES THE ED COMPENSATION FOR THE FOLLOWING YEAR. NO MEMBER OF THE BOARD OF DIRECTORS RECEIVES COMPENSATION. THE ED IS THE ONLY EMPLOYEE MEETING THE DEFINTION OF A "TOP MANAGEMENT OFFICIAL". THERE ARE NO KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 NECC PROVIDES COPIES OF ITS 990 AND CHAR 500 ON ITS WEBSITE, AND THEY ARE AVAILABLE BY SUBMITTING A REQUEST TO THE EXECUTIVE DIRECTOR BY EMAIL (INFO@NECCMILLERTON.ORG) OR REGULAR POST (51 SOUTH CENTER STREET/PO BOX 35, MILLERTON, NY 12546). OUR FINANCIALS ARE ALSO AVAILABLE BY REQUEST FROM THE NYS CHARITIES BUREAU. FORM 990, PART XI, LINE 9: GAIN (LOSS) ON BENEFICIAL INTEREST IN FOUNDATION -10,291. FORM 990 PART VI SECTION A LINE 4 AS OF THE 2022 FEBRUARY BOARD MEETING, REVISIONS TO THE NECC BY LAWS CONCERNING THE FOLLOWING WERE PROPOSED AND APPROVED BY THE FULL NECC BOARD: VACANCIES & NEWLY CREATED DIRECTORSHIPS; DATE OF ANNUAL MEETING; COMMITTEES OF THE BOARD; ELECTION, TERM OF OFFICE & QUALIFICATIONS OF OFFICERS OF THE BOARD; POWERS & DUTIES OF TREASURER.