2024-11-05T22:09:32-06:00 2023-12-31 PwC US Tax LLP 101 SEAPORT BLVD SUITE 500 BOSTON MA 02210 990 2023-01-01 141782466 THE AYCO CHARITABLE FOUNDATION % THE AYCO COMPANY LP AYCO 8003355353 100 COLISEUM DRIVE COHOES NY 12047 KEN SHEINMAN ASST TREASURER 8003355353 2024-11-05 true true ERICA MCREYNOLDS P00977806 6175305000 2024-11-04 2023 2024-10-15 13:58:12Z KAREY DYE 609 MAIN ST SUITE 2100 HOUSTON TX 77002 1068810756 false X N/A X 1995 NY ENCOURAGE AND PROMOTE PHILANTHROPY AND CHARITABLE GIVING. 9 9 0 20 0 0 251673805 251058723 0 0 21270544 26899033 0 0 272944349 277957756 229388083 251754201 0 0 0 0 0 0 0 2972602 3076245 232360685 254830446 40583664 23127310 931399000 1047362000 2541000 6370000 928858000 1040992000 ENCOURAGE AND PROMOTE PHILANTHROPY AND CHARITABLE GIVING. false false 253482283 251754201 0 THE AYCO CHARITABLE FOUNDATION ("ACF") ACCOMPLISHES ITS CHARITABLE PURPOSE BY RECEIVING CHARITABLE CONTRIBUTIONS AND MAKING GRANTS EXCLUSIVELY FOR RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY, OR EDUCATIONAL PURPOSES, PRIMARILY TO ORGANIZATIONS DESCRIBED IN SECTION 170(B)(1)(A) OF THE INTERNAL REVENUE CODE OF 1986 AS AMENDED (THE "CODE"). THE ORGANIZATION OPERATES AS A "SPONSORING ORGANIZATION" WITHIN THE MEANING OF CODE SECTION 4966 AND MAINTAINS DONOR ADVISED FUNDS. FOR THE YEAR ENDED DECEMBER 31, 2023, THE ORGANIZATION MADE APPROXIMATELY 32,400 GRANTS TOTALING APPROXIMATELY $251,751,000 TO CHARITABLE ORGANIZATIONS. 253482283 true true false false false true false false false false false false false false false true true false false false true true false false false false false true false false false false false false false false false false true false false false false true false false false true 6 0 true 0 false false false false false false false false false false false false false false false X 9 9 true false true false false false false true true false false true true true true true true false false false AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC ND OR PA RI SC TN VA WV WI X THE AYCO COMPANY LP 8003355353 100 COLISEUM DRIVE COHOES NY 12047 JOHN MASTRIANI DIRECTOR 1.0 1.0 X 0 0 0 DAVID GOLUB DIRECTOR 1.0 1.0 X 0 0 0 MAE CAVOLI DIRECTOR 1.0 1.0 X 0 0 0 ROBERT KATZ DIRECTOR 1.0 1.0 X 0 0 0 DEBORAH LEONE DIRECTOR 1.0 1.0 X 0 0 0 ESTA STECHER DIRECTOR/CHAIR 1.0 1.0 X 0 0 0 MEGAN TAYLOR DIRECTOR 1.0 1.0 X 0 0 0 JEFF GOLDENBERG DIRECTOR 1.0 1.0 X 0 0 0 ABBY JOSEPH COHEN DIRECTOR (AS OF 3/23) 1.0 1.0 X 0 0 0 KAREY DYE PRESIDENT 4.0 1.0 X 0 0 0 STEPHANIE JAQUEZ VICE PRESIDENT 1.0 1.0 X 0 0 0 BRIAN DESILVA VICE PRESIDENT 1.0 1.0 X 0 0 0 TIM CORSON VICE PRESIDENT 1.0 1.0 X 0 0 0 DARRYL GOLD SECRETARY 2.0 0.0 X 0 0 0 PETER FORTNER TREASURER (UNTIL 9/23) 2.0 0.25 X 0 0 0 JACK HARDING ASST TREASURER (UNTIL 9/23) 3.0 0.5 X 0 0 0 CHRISTOPHER O'KEEFE ASST TREASURER 2.0 2.0 X 0 0 0 KEN SHEINMAN ASST TREASURER 2.0 2.0 X 0 0 0 THOMAS MORIN ASST TREASURER (AS OF 9/23) 0.5 0.5 X 0 0 0 EMMETT ST JOHN TREASURER (AS OF 9/23) 1.0 0.5 X 0 0 0 0 0 0 0 false false false THE AYCO COMPANY LP PO BOX 860 SARATOGA SPRINGS NY 12866 ADMIN/INVST ADVISORY 3009789 STELLAR TECHNOLOGY SOLUTIONS LLCv 8910 PURDUE ROAD SUITE 500 INDIANAPOLIS IN 46268 SOFTWARE PROVIDER 336481 GOLDMAN SACHS CO LLC 200 WEST ADAMS STREET NEW YORK NY 10282 TECHNOLOGY SERVICES 175200 3 X 251058723 211254735 251058723 0 27826003 0 27826003 0 0 0 0 0 789926030 790853000 -926970 -926970 -926970 0 0 0 0 0 0 0 0 0 0 277957756 0 26899033 251694901 251694901 0 59300 59300 0 0 0 0 0 0 0 0 0 6749 6749 81804 81804 0 0 758813 758813 1728082 1728082 0 0 454281 454281 0 0 0 0 0 0 0 0 14270 14270 REGISTRATION EXPENSE 18903 18903 MISCELLANEOUS EXPENSE 13343 13343 254830446 253482283 1348163 0 0 0 5054000 4688000 0 0 5644000 5388000 0 0 0 0 0 0 0 0 0 0 0 0 920701000 1037286000 0 0 0 0 0 0 0 0 931399000 1047362000 2541000 6370000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2541000 6370000 X 928858000 1040992000 0 0 928858000 1040992000 931399000 1047362000 23127310 89006690 X X false true X true false X 227104700 145391434 288997857 251673805 251058723 1164226519 0 0 227104700 145391434 288997857 251673805 251058723 1164226519 2158576 1162067943 15686642 6522457 11459885 17031530 17031530 67732044 0 0 1231958563 0.94327 0.94041 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5293 251053987 250999056 1035684715 true true 0 0 X 366964446 89006690 89006690 277957756 277957756 254690218 254690218 254690218 ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, INCOME TAXES ("ASC 740") SCHEDULE D - PART X THE FOUNDATION HAS REVIEWED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS (THE CURRENT AND PRIOR THREE YEARS, AS APPLICABLE), AND HAS CONCLUDED THAT NO PROVISION FOR INCOME TAX IS REQUIRED IN THE FOUNDATION'S FINANCIAL STATEMENTS. SUCH OPEN TAX YEARS REMAIN SUBJECT TO EXAMINATION AND ADJUSTMENT BY TAX AUTHORITIES. true Europe (Including Iceland and Greenland) Investments 1568779 East Asia and the Pacific Investments 324596 North America Investments 188572 Central America and the Caribbean Investments 77226 South Asia Investments 24662 Russia and the Newly Independent States Investments 13289 South America Investments 9565 Sub-Saharan Africa Investments 1295 Middle East and North Africa Grantmaking 29800 North America Grantmaking 29000 Central America and the Caribbean Grantmaking 500 2267284 2267284 MIDDLE EAST/NORTH AFRICA COMMUNITY & HUMAN SERVICES 29800 CHECK N/A N/A NORTH AMERICA COLLEGE & UNIVERSITIES 12500 CHECK N/A N/A NORTH AMERICA COMMUNITY & HUMAN SERVICES 10000 CHECK N/A N/A 3 false false true false false false SCHEDULE F, PART I, LINE 1 THE AYCO CHARITABLE FOUNDATION ("ACF") GENERALLY LIMITS ITS FOREIGN GRANTMAKING TO ORGANIZATIONS THAT HAVE BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CLASSIFIED AS PUBLIC CHARITIES. IF ACF EVER BECOMES AWARE THAT A GRANTEE DIVERTED A CHARITABLE GRANT FOR NON-CHARITABLE USES, IT WILL EVALUATE THE SITUATION AND TAKE APPROPRIATE ACTION. SCHEDULE F, PART I, LINE 3 ACF USES THE ACCRUAL METHOD OF ACCOUNTING TO REPORT THE AMOUNT OF INVESTMENTS AND EXPENDITURES. SCHEDULE F, PART II, LINE 1 ACF USES THE ACCRUAL METHOD OF ACCOUNTING TO REPORT THE AMOUNT OF FOREIGN GRANTS. true 12TH ROCK MINISTRIES 440 MOUNT HOPE ROAD MIDDLETOWN NY 10940 451353398 501(C)(3) 10000 N/A N/A COMMUNITY & HUMAN SERVICES 13TH MAN 8181 PROFESSIONAL PLACE 208 LANDOVER MD 20785 465498704 501(C)(3) 10000 N/A N/A COMMUNITY & HUMAN SERVICES 18 SOUTH YOUTH MINISTRIES 17 N MAIN ST RED LION PA 17356 836068202 501(C)(3) 10000 N/A N/A RELIGIOUS 1812 PRODUCTIONS INC 2329 S 3RD ST PHILADELPHIA PA 19148 232938464 501(C)(3) 10000 N/A N/A ARTS AND CULTURE 1890 FOUNDATION 1125 Q STREET SUITE 401 LINCOLN NE 68508 921492954 501(C)(3) 25000 N/A N/A COMMUNITY & HUMAN SERVICES 20 SUMMERS INC PO BOX 864 PROVINCETOWN MA 02657 271255685 501(C)(3) 10000 N/A N/A ARTS AND CULTURE 360 COLLECTIVE INC PO BOX 9852 CHESAPEAKE VA 23321 474398645 501(C)(3) 10000 N/A N/A ARTS AND CULTURE 3STRANDS GLOBAL FOUNDATION 3941 PARK DR STE 20 PMB 200 EL DORADO HLS CA 95762 274594317 501(C)(3) 20000 N/A N/A COMMUNITY & HUMAN SERVICES 4 13 STRONG INC 329 54TH AVE N NASHVILLE TN 37209 471939832 501(C)(3) 16600 N/A N/A COMMUNITY & HUMAN SERVICES 4 EAGLE FOUNDATION PO BOX 70 WOLCOTT CO 81655 274236873 501(C)(3) 15000 N/A N/A COMMUNITY & HUMAN SERVICES 4 PAWS FOR ABILITY INC 207 DAYTON AVE XENIA OH 45385 311625484 501(C)(3) 19000 N/A N/A COMMUNITY & HUMAN SERVICES 4AFRICA 1320 S UNIVERSITY DR STE 500 FORT WORTH TX 76107 821565477 501(C)(3) 7800 N/A N/A COMMUNITY & HUMAN SERVICES 4KIDS OF SOUTH FLORIDA INC 2717 W CYPRESS CRK RD FT LAUDERDALE FL 33309 611416525 501(C)(3) 50000 N/A N/A COMMUNITY & HUMAN SERVICES 4TH FAMILY INC 279 CENTRAL AVE ALBANY NY 12206 453211432 501(C)(3) 15000 N/A N/A COMMUNITY & HUMAN SERVICES 5P SOCIETY PO BOX 268 LAKEWOOD CA 90714 481022202 501(C)(3) 15000 N/A N/A COMMUNITY & HUMAN SERVICES 5TH AVENUE THEATRE ASSOCIATION 1308 5TH AVE SEATTLE WA 98101 911087612 501(C)(3) 15000 N/A N/A ARTS AND CULTURE 626 LANDMARK FOUNDATION 626 N MICHIGAN AVE CHICAGO IL 60611 364382547 501(C)(3) 5350 N/A N/A COMMUNITY & HUMAN SERVICES A BETTER CHANCE IN RIDGEFIELD INC 32 FAIRVIEW AVE RIDGEFIELD CT 06877 061156849 501(C)(3) 7500 N/A N/A COMMUNITY & HUMAN SERVICES A BETTER CHANCE INC 253 W 35TH STREET 15TH FLOOR NEW YORK NY 10001 237173492 501(C)(3) 52500 N/A N/A COMMUNITY & HUMAN SERVICES A BRIDGE FOR KIDS 4445 EASTGATE MALL STE 200 SAN DIEGO CA 92121 455422195 501(C)(3) 7000 N/A N/A COMMUNITY & HUMAN SERVICES A CHILDS NOTEBOOK 3518 FREMONT AVE N 377 SEATTLE WA 98103 825260285 501(C)(3) 15500 N/A N/A ARTS AND CULTURE A CHRISTIAN MINISTRY IN THE NATIONAL PARKS 9250 E COSTILLA AVE STE 203 GREENWOOD VLG CO 80112 132703062 501(C)(3) 13500 N/A N/A COMMUNITY & HUMAN SERVICES A CURE FOR ROBERT INC 508 TIFFANY LN LOUISVILLE KY 40207 851792143 501(C)(3) 9515 N/A N/A MEDICAL / PUBLIC SERVICES A MEANINGFUL PURPOSE 9700 AMHERST AVENUE MARGATE NJ 08402 843830363 501(C)(3) 50000 N/A N/A COMMUNITY & HUMAN SERVICES A PLACE CALLED HOME 2830 S CENTRAL AVE LOS ANGELES CA 90011 954427291 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UNIVERSITY 1 SOUTH AVE LEVERMORE HALL RM 201 GARDEN CITY NY 11530 111630741 501(C)(3) 25000 N/A N/A EDUCATION ADIRONDACK COUNCIL INC PO BOX D2 ELIZABETHTOWN NY 12932 141594386 501(C)(3) 10100 N/A N/A ENVIRONMENT & ANIMAL PROTECTION ADIRONDACK FOUNDATION 302 BEAR CUB LANE LAKE PLACID NY 12946 161535724 501(C)(3) 10500 N/A N/A COMMUNITY & HUMAN SERVICES ADLER PLANETARIUM 1300 S DUSABLE LAKESHORE CHICAGO IL 60605 366210902 501(C)(3) 42500 N/A N/A MEDICAL / PUBLIC SERVICES ADMIRAL FARRAGUT ACADEMY INC 501 PARK ST N ST PETERSBURG FL 33710 593038365 501(C)(3) 21000 N/A N/A EDUCATION ADMIRAL NIMITZ FOUNDATION 328 E MAIN ST FREDERICKSBRG TX 78624 741492692 501(C)(3) 5100 N/A N/A ARTS AND CULTURE ADOPT-A-FAMILY OF THE PALM BEACHES INC 1712 2ND N AVE LAKE WORTH FL 33460 592471253 501(C)(3) 13500 N/A N/A COMMUNITY & HUMAN SERVICES ADOPTION RHODE ISLAND 290 WEST EXCHANGE STREET SUITE 100 PROVIDENCE RI 02903 222543833 501(C)(3) 6700 N/A N/A COMMUNITY & HUMAN SERVICES ADRIENNE ARSHT CENTER FOUNDATION INC 1300 BISCAYNE BLVD MIAMI FL 33132 262567808 501(C)(3) 35000 N/A N/A ARTS AND CULTURE ADVANCE ACCESS & DELIVERY 4819 EMPEROR BLVD DURHAM NC 27703 473531843 501(C)(3) 25000 N/A N/A COMMUNITY & HUMAN SERVICES ADVENTIST TODAY FOUNDATION PO BOX 683 MILTON FRWTR OR 97862 330560224 501(C)(3) 50000 N/A N/A COMMUNITY & HUMAN SERVICES ADVENTURE UNLIMITED 5201 S QUEBEC ST GREENWOOD VLG CO 80111 430798771 501(C)(3) 50500 N/A N/A COMMUNITY & HUMAN SERVICES ADVERTISING EDUCATIONAL FOUNDATION 155 EAST 44TH STREET NEW YORK NY 10017 133228986 501(C)(3) PRIV. 10300 N/A N/A EDUCATION ADVOCATES FOR CHILDREN OF NY INC 5TH FLOOR NEW YORK NY 10001 112247307 501(C)(3) 33334 N/A N/A COMMUNITY & HUMAN SERVICES ADVOCATES FOUNDATION 6709 LA TIJERA BLVD 841 LOS ANGELES CA 90045 812731038 501(C)(3) 10000 N/A N/A COMMUNITY & HUMAN SERVICES AEROX FOUNDATION PO BOX 21565 WINSTONSALEM NC 27120 371876713 501(C)(3) 405000 N/A N/A COMMUNITY & HUMAN SERVICES AFRICA SCHOOL ASSISTANCE PROJECT 191 UNIVERSITY 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CHURCH 4850 BLAGDEN AVE NW WASHINGTON DC 20011 520958858 501(C)(3) 23550 N/A N/A RELIGIOUS ZIONIST ORGANIZATION OF AMERICA 633 3RD AVENUE NEW YORK NY 10017 135628475 501(C)(3) 10000 N/A N/A COMMUNITY & HUMAN SERVICES ZOE EMPOWERS PO BOX 28839 RALEIGH NC 27611 454671349 501(C)(3) 263204 N/A N/A COMMUNITY & HUMAN SERVICES ZOOLOGICAL SOCIETY OF SAN DIEGO PO BOX 120551 SAN DIEGO CA 92112 951648219 501(C)(3) 41000 N/A N/A ENVIRONMENT & ANIMAL PROTECTION 4178 GRANT MONITORING - SCHEDULE I, PART I, LINE 2 THE AYCO CHARITABLE FOUNDATION ("ACF") GENERALLY LIMITS ITS GRANTMAKING TO CODE SECTION 501(C)(3) ORGANIZATIONS CLASSIFIED AS PUBLIC CHARITIES. ACF HAS DEVELOPED EXTENSIVE DUE DILIGENCE PROCEDURES WITH RESPECT TO GRANTMAKING ACTIVITY INCLUDING PROCEDURES FOR SCREENING U.S. CHARITIES WITH THE IRS BUSINESS MASTER FILE AND OTHER GOVERNMENTAL LISTS SUCH AS THE OFFICE OF FOREIGN ASSETS CONTROL (OFAC) AND THE IRS AUTOMATIC REVOCATION OF EXEMPTION LIST. IN ADDITION, ACF FOLLOWS SPECIAL PROCEDURES TO ENSURE COMPLIANCE WITH TAX LAW GOVERNING GRANTS TO SUPPORTING ORGANIZATIONS AND PRIVATE OPERATING FOUNDATIONS. X 9034 211254735 FAIR MARKET VALUE false true true SCHEDULE M, PART I, LINE 31 GENERALLY, IT IS THE POLICY OF THE AYCO CHARITABLE FOUNDATION ("ACF") TO ONLY ACCEPT DONATIONS OF CASH AND PUBLICLY TRADED SECURITIES. BEFORE ACCEPTING OTHER SECURITIES (RESTRICTED AND NON-PUBLICLY TRADED SECURITIES) AS DONATIONS, THE SECURITIES ARE REVIEWED BY THE OFFICERS OF ACF OR BY MEMBERS OF THE BOARD (DEPENDING ON THE COMPLEXITY OF THE SECURITIES). SCHEDULE M, PART I, LINE 32A & 32B - THIRD PARTIES THE AYCO CHARITABLE FOUNDATION HAS AGREEMENTS WITH ITS VARIOUS BROKERS, SERVICE PROVIDERS, AND ITS ADMINISTRATORS, TO PROCESS AND SELL ANY PUBLICLY TRADED SECURITIES AND NON-CASH CONTRIBUTIONS THAT WERE DONATED TO THE AYCO CHARITABLE FOUNDATION. NO. OF CONTRIBUTIONS FOR THE PURPOSE OF LINE 9, EACH SEPARATE SECURITY RECEIVED FROM EACH DONOR IS TREATED AS A SEPARATE CONTRIBUTION. FORM 990, PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIPS THE FOLLOWING DIRECTORS AND OFFICERS HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER BECAUSE THEY ARE OFFICERS IN THE SAME BUSINESS OR THEY ARE EMPLOYED BY A COMPANY WHERE AN AYCO CHARITABLE FOUNDATION DIRECTOR OR OFFICER IS AN OFFICER: DEBORAH LEONE, ESTA STECHER. FORM 990, PART VI, LINE 4 IN 2023 THE AYCO CHARITABLE FOUNDATION AMENDED ITS BYLAWS. THE AMENDMENT INCLUDED CHANGES TO THE COMPOSITION AND DUTIES OF THE GOVERNING BODY'S VOTING MEMBERS, AND CHANGES THE NUMBER OF DIRECTORS THAT WILL CONSTITUTE A QUORUM FOR THE TRANSACTION OF BUSINESS AT ANY MEETING OF THE BOARD OF DIRECTORS. PART 990 PART VI, SECTION B, LINE 11 - GOVERNING BODY THE AYCO CHARITABLE FOUNDATION'S ("ACF") FORM 990 IS PREPARED BY PWC US TAX LLP AND IS REVIEWED BY ACF SENIOR LEADERSHIP AND DISTRIBUTED TO THE FULL BOARD OF DIRECTORS IN ADVANCE OF FILING. FORM 990, PART VI SECTION B LINE 12C - POLICIES THE AYCO CHARITABLE FOUNDATION'S CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO DIRECTORS AND OFFICERS ANNUALLY ALONG WITH A QUESTIONNAIRE THAT IS COMPLETED BY ALL OFFICERS AND DIRECTORS IN WHICH THEY ARE ASKED SPECIFIC QUESTIONS AND DISCLOSE INFORMATION REGARDING ACTUAL OR POTENTIAL CONFLICTS OF INTEREST BETWEEN THE ORGANIZATION AND THEMSELVES. THESE QUESTIONNAIRES ARE COLLECTED AND REVIEWED ANNUALLY TO ENSURE COMPLIANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. THE POLICY ITSELF ALSO REQUIRES ANY DIRECTOR OR OFFICER TO PROMPTLY DISCLOSE ANY CONFLICTS. INTERESTED DIRECTORS AND OFFICERS ARE REQUIRED TO RECUSE THEMSELVES FROM ANY DECISION ON MATTERS IN WHICH THEY HAVE AN INTEREST, AND SUCH RECUSAL IS NOTED IN THE BOARD MEETING MINUTES. FORM 990, PART VI SECTION C LINE 19 - GOVERNING DOCUMENTS THE AYCO CHARITABLE FOUNDATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C - COMMITTEE RESPONSIBILITY THE AYCO CHARITABLE FOUNDATION BOARD OF DIRECTORS HAS ESTABLISHED AN AUDIT COMMITTEE MADE UP OF MEMBERS OF THE BOARD. THE BOARD HAS DELEGATED RESPONSIBILITY AND OVERSIGHT OVER THE AUDIT REVIEW AND COMPILATION OF FINANCIAL STATEMENTS TO THE AUDIT COMMITTEE. THE SELECTION OF AN INDEPENDENT ACCOUNTANT IS APPROVED BY THE ENTIRE BOARD AND NOT DELEGATED TO A COMMITTEE. GS DONOR ADVISED PHILANTHROPY FUND FOR W 200 WEST STREET 15TH FLOOR NEW YORK NY 10282 311774905 CHARITABLE NY 501(C)(3) 7 NA false false true false false false false false false false false false false false false false false false false false