2024-08-02T13:55:22-05:00 2023-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2023-01-01 112705005 CENTRAL AMERICAN REFUGEE CENTER CARECEN NY CENT 5164898330 91 N FRANKLIN STREET 208 HEMPSTEAD NY 115503003 ELISE DE CASTILLO EXECUTIVE DIRECTOR 5164898330 2024-08-02 1 1 EVA MRUK P00543254 2122862600 2024-08-02 2023 2024-08-08 14:25:15Z ELISE DE CASTILLO 91 N FRANKLIN STREET 208 HEMPSTEAD NY 115503003 3012540 0 X WWW.CARECENNY.ORG X 1984 DC TO PROVIDE PRO BONO / LOW BONO IMMIGRATION LEGAL SERVICES AND COMMUNITY EDUCATION TO NEW AMERICANS. 11 11 49 27 0 0 1289868 2797709 148147 202580 0 0 1893 -3062 1439908 2997227 68500 0 0 0 1546340 2273652 0 0 8881 268215 386532 1883055 2660184 -443147 337043 676467 1011945 57703 56138 618764 955807 X ALL PEOPLE SHOULD HAVE THE RIGHT TO WORK, BUILD A COMMUNITY AND DETERMINE THEIR OWN FUTURE WITH A SENSE OF DIGNITY. THE DISPLACEMENT OF THOUSANDS OF CENTRAL AMERICANS INTO NORTH AMERICA AS A RESULT OF WAR AND CIVIL STRIFE IN THEIR HOMELANDS CREATED THE NEED FOR AN AGENCY TO SAFEGUARD THE BASIC RIGHTS OF THOSE SEEKING SAFE HAVEN IN OUR MIDST. THE CENTRAL AMERICAN REFUGEE CENTER - CARECEN (NY) PROMOTES SOCIAL JUSTICE AND LEGAL RIGHTS FOR CENTRAL AMERICANS AND ALL IMMIGRANTS, PARTICULARLY THOSE OF LOW AND MODERATE INCOME, THROUGH LEGAL REPRESENTATION, ADVOCACY, OUTREACH, EDUCATION, AND COMMUNITY ORGANIZING. SINCE 1983, CARECEN HAS CONTINUED TO FIGHT AGAINST EXPLOITATION AND DISCRIMINATORY TREATMENT OF CENTRAL AMERICAN REFUGEES AND ALL IMMIGRANTS UNDER THE LAWS OF THE UNITED STATES. 0 0 2572589 0 202580 CARECEN OFFERED LEGAL ASSISTANCE AND REPRESENTATION OF IMMIGRANTS IN SUCH CASES AS ASYLUM, TEMPORARY PROTECTED STATUS, FAMILY PETITIONS, CITIZENSHIP APPLICATIONS, SPECIAL IMMIGRANT JUVENILE STATUS, AMONG OTHERS. IN 2023, 2,863 IMMIGRANTS RECEIVED IMMIGRATION LEGAL SERVICES THROUGH CARECEN'S VARIOUS LEGAL SERVICES PROGRAMS. IN ADDITION TO LEGAL SERVICES, CARECEN PROVIDES A VARIETY OF COMMUNITY EDUCATION AND SOCIAL SERVICE PROGRAMS. IN 2023, 359 IMMIGRANTS RECEIVED ASSISTANCE ACCESSING A VARIETY OF SOCIAL SERVICES, 335 IMMIGRANTS RECEIVED ENGLISH LANGUAGE EDUCATION, AND 158 RECEIVED CAREER COACHING. 2572589 1 1 0 0 0 0 0 0 0 0 1 0 0 0 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 8 0 49 1 0 0 0 0 0 1 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X ELISE DE CASTILLO 5164898330 91 N FRANKLIN STREET 208 HEMPSTEAD NY 115503003 BLANCA A VILLANUEVA PRESIDENT 0.50 X X 0 0 0 GABRIELA CASTILLO ESQ SECRETARY 0.50 X X 0 0 0 WILLIAM O'SHEA TREASURER 0.50 X X 0 0 0 ABNER ALVARENGA DIRECTOR 0.50 X 0 0 0 JONATHAN CANTARERO ESQ DIRECTOR 0.50 X 0 0 0 AMY FLORES DIRECTOR 0.50 X 0 0 0 JUAN MARTINEZ DIRECTOR 0.50 X 0 0 0 SYED NAQVI DIRECTOR 0.50 X 0 0 0 RUTH SILVERMAN DIRECTOR 0.50 X 0 0 0 LUIS VAZQUEZ DIRECTOR 0.50 X 0 0 0 LAURIS WREN ESQ DIRECTOR 0.50 X 0 0 0 ELISE DE CASTILLO ESQ EXECUTIVE DIRECTOR 40.00 X 114595 0 10873 JESSICA GREENBERG ESQ LEGAL DIRECTOR 40.00 X 102577 0 11726 217172 0 22599 2 0 0 0 0 32520 1896984 868205 2797709 IMMIGRATION LEGAL SERV 541100 202580 202580 202580 9010 32520 14833 -5823 -5823 980 480 500 500 MISC. INCOME 900099 2261 2261 2261 2997227 202580 0 -3062 125468 106648 13801 5019 1743344 1723761 19017 566 246043 242571 3192 280 158797 155002 3264 531 52725 39517 13208 69202 69202 143901 135902 5514 2485 90510 81542 8968 474 474 2164 2164 10551 10551 IMMIGRANT SERVICE FEES 16280 16280 BAD DEBT EXPENSES 725 725 2660184 2572589 78714 8881 592035 793247 64889 166021 10467 22927 46776 45080 3860 1696 5216 28054 676467 1011945 34588 24790 20427 10377 2688 20971 57703 56138 X 483764 410500 135000 545307 618764 955807 676467 1011945 337043 0 X X 0 1 X 1 0 X 829853 749359 1439183 1289868 2797709 7105972 829853 749359 1439183 1289868 2797709 7105972 1054101 6051871 5796 196 1893 2261 10146 7116118 907282 0.85040 0.81400 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: REFUNDS - 2020 AMOUNT: $ 5,796. MISC INCOME - 2021 AMOUNT: $ 196. 2022 AMOUNT: $ 1,893. 2023 AMOUNT: $ 2,261. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40644 38949 1695 6132 6131 1 1696 LEASE LIABILITY 20971 20971 X 2997227 0 2997227 0 2997227 2660184 0 2660184 0 2660184 PART X, LINE 2: CARECEN NY RECOGNIZES THE EFFECT OF TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT CARECEN NY HAS NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. CARECEN NY IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR YEARS PRIOR TO 2020. 40TH ANNIV. GALA 41530 32520 9010 13958 875 41530 32520 9010 13958 875 14833 -5823 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY THE AUDIT COMMITTEE AND EXECUTIVE DIRECTOR AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD FOR APPROVAL. ONCE THE BOARD HAS APPROVED THE RETURN IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF THE GOVERNING BOARD WITH DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, AND C. HAS AGREED TO COMPLY WITH THE POLICY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF THE GOVERNING BOARD WITH DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, S/HE SHALL LEAVE THE GOVERNING BOARD MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15A AS OF JANUARY 2023, CARECEN'S TOP MANAGEMENT OFFICIAL EXECUTIVE DIRECTOR (ED), ELISE DE CASTILLO, CONDUCTS MARKET RESEARCH TO DETERMINE COMPETITIVE SALARY RANGES FOR EACH POSITION AND ESTABLISH FEASIBLE COMPENSATION FOR ALL MANAGEMENT AND STAFF POSITIONS INCLUDING HER OWN. COMPENSATION FOR ALL OFFICERS AND EMPLOYEES IS PROPOSED DURING THE ANNUAL BUDGET PLANNING PROCESS, PRESENTED TO THE BOARD OF DIRECTORS DURING THE ANNUAL MEETING, AND THE BOARD EITHER APPROVES THE BUDGET OR REQUESTS CHANGES. BUDGET APPROVAL IS THEN DOCUMENTED IN THE BOARD MEETING MINUTES. ANY SALARY INCREASES TO TOP MANAGEMENT ARE OFFERED (1) AS A COLA INCREASE IN JANUARY, (2) AS A MERIT INCREASE AT THE TIME OF PERFORMANCE EVALUATIONS, AND/OR (3) AT ANY POINT DURING THE YEAR AS NEEDED TO INCREASE SALARIES FOR MARKET OR OTHER CONSIDERATIONS.THE COMPENSATION REVIEW PROCESS WAS LAST CONDUCTED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS ALSO POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.