2024-10-24T14:12:53-05:00 2024-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2023-07-01 133568672 HARLEM EDUCATIONAL ACTIVITIES FUND INC HARL 2126639732 2090 ADAM CLAYTON POWELL BLVD NEW YORK NY 10027 MICHAEL G JOHNSON PRESIDENT & CEO 2126639732 2024-10-24 1 1 EVA MRUK P00543254 2122862600 2024-10-24 2023 2024-10-15 13:58:12Z MICHAEL G JOHNSON 2090 ADAM CLAYTON POWELL BLVD NEW YORK NY 10027 5083332 0 X HTTPS://HEAF.ORG/ X 1990 DE THE HARLEM EDUCATIONAL ACTIVITIES FUND (HEAF) CHANGES THE LIVES OF YOUNG PEOPLE BEGINNING IN MIDDLE SCHOOL AND CONTINUING IN COLLEGE AND BEYOND THROUGH A YOUTH DEVELOPMENT APPROACH THAT INCLUDES RIGOROUS YEAR-ROUND ACADEMIC ENRICHMENT, SOCIAL AND CULTURAL EXPOSURE AND CONSTANT INDIVIDUAL ATTENTION. HEAF IS COMMITTED TO CREATING EQUAL OPPORTUNITIES AND EQUAL CHANCES FOR OUR SCHOLARS. 20 20 45 100 0 0 3176578 3010575 0 0 48257 49419 -154797 -151377 3070038 2908617 12116 25900 0 0 2562909 2189156 76000 84000 445991 1461528 1312525 4112553 3611581 -1042515 -702964 6458613 5320497 3997355 3556757 2461258 1763740 X TO CHANGE THE LIVES OF YOUNG PEOPLE, BEGINNING IN MIDDLE SCHOOL AND CONTINUING IN COLLEGE AND BEYOND, THROUGH A YOUTH DEVELOPMENT APPROACH THAT INCLUDES RIGOROUS YEAR-ROUND ACADEMIC ENRICHMENT, SOCIAL AND CULTURAL EXPOSURE AND CONSTANT INDIVIDUAL ATTENTION. HEAF CREATES PATHWAYS TO COLLEGE AND THE WORKFORCE FOR MINORITY YOUTH BY PROVIDING RESOURCES THAT HELP THEM ACHIEVE HIGHER EDUCATION, FULFILLING CAREERS, AND GREATER LIFETIME EARNINGS. HEAF IS COMMITTED TO CREATING EQUAL OPPORTUNITIES AND EQUAL CHANCES FOR OUR SCHOLARS. 0 0 1166960 25900 0 HEAF'S HIGH SCHOOL PROGRAMMING, COLLEGE QUEST OFFERS A WEALTH OF ENGAGING EDUCATIONAL EXPERIENCES TO OUR STUDENTS. IN ADDITION TO ACADEMIC ENRICHMENT, STUDENTS TAKE PART IN CULTURAL EXPERIENCES, A STEAM CLASS, OPPORTUNITIES FOR EXPOSURE TO CAREER PATHS AND TRAVEL THROUGH LEARNING FOR SOCIAL AND GLOBAL IMPACT. HIGH SCHOOL SENIORS ALSO PREPARED FOR THE SAT AND COLLEGE APPLICATIONS. HEAF ALSO SUPPORTS STUDENTS AS THEY TRANSITION TO COLLEGE. PROGRAMMING RUNS AFTER SCHOOL 4 DAYS EACH WEEK AND FOR SEVERAL WEEKS DURING THE SUMMER. 712615 0 0 HEAF'S MIDDLE SCHOOL PROGRAMMING, HIGH EXPECTATIONS, PROVIDES EXPERIENTIAL LEARNING, INSTRUCTION IN MATH AND ELA, AND PREPARES STUDENTS FOR THE COMPETITIVE NYC HIGH SCHOOL ADMISSIONS PROCESS. PROGRAMMING RUNS AFTER SCHOOL 4 DAYS EACH WEEK AND FOR SEVERAL WEEKS DURING THE SUMMER. 583468 0 0 HEAF'S YOUTH DEVELOPMENT PROGRAM TRANSCENDS THE IDEA OF A TRADITIONAL ACADEMIC CLASSROOM AND IS INSTEAD A SPACE THAT RECOGNIZES THE STUDENT AS THE EXPERT OF THEIR OWN EXPERIENCE AND PROMOTES THE SHARING OF ONE'S THOUGHTS, FEELINGS, AND IDEAS. THE PROGRAM OFFERS OPPORTUNITIES FOR LEADERSHIP DEVELOPMENT, CHARACTER BUILDING, CAREER EXPLORATION, AND SERVICE-LEARNING ACTIVITIES. ALL STUDENTS IN OUR MIDDLE AND HIGH SCHOOL PROGRAMMING ALSO ATTENDED YOUTH DEVELOPMENT CLASSES. 507452 0 0 ORGANIZATIONAL ACTIVITIES-PROFESSIONAL STAFF MUST MODEL A HIGH STANDARD OF EXCELLENCE, RESPONSIBILITY IN THEIR INTERACTIONS WITH STUDENTS, FAMILIES, AND COLLEAGUES. COLLABORATIVE PARTNERSHIPS WITH FAMILIES ARE INTEGRAL TO STUDENT SUCCESS. IN ADDITION TO PROFESSIONAL DEVELOPMENT OF OUR STAFF, ORGANIZATIONAL ACTIVITIES, INCLUDE GENERAL ACTIVITIES SUPPORTING COMMUNICATIONS, ALUMNI AND VOLUNTEER INITIATIVES. 507452 0 0 2970495 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 45 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X X DEIRDRE BENNETT 2126639732 2090 ADAM CLAYTON POWELL BLVD NEW YORK NY 10027 DANIEL ROSE FOUNDER AND CHAIR EMERITUS 0.80 X X 0 0 0 KARLA MALOOF CHAIR 1.50 X X 0 0 0 DAVE WILDMAN VICE CHAIR/SECRETARY THRU MAR 2024 1.50 X X 0 0 0 BRETT MCCOLLOUGH VICE CHAIR THRU MAR 2024 1.50 X X 0 0 0 JOSEPH DIMONDI TREASURER 0.80 X X 0 0 0 ALEXANDRA ALGER TRUSTEE 1.50 X 0 0 0 ALLISON ALLEN TRUSTEE 0.80 X 0 0 0 CECIL BROOKS JR TRUSTEE 0.80 X 0 0 0 GIRIDHAR GURURAJA TRUSTEE 0.80 X 0 0 0 JOHN JACOBSSON TRUSTEE 0.80 X 0 0 0 FERN KHAN TRUSTEE 0.80 X 0 0 0 JONATHAN KNIPE TRUSTEE 0.80 X 0 0 0 DEIRDRE GUICE MINOR TRUSTEE 0.80 X 0 0 0 ERIC RAHE TRUSTEE 0.80 X 0 0 0 MARIA RODRIGUEZ TRUSTEE 0.80 X 0 0 0 GLADYS PALMA DE SCHRYNEMAKERS TRUSTEE 0.80 X 0 0 0 BENJAMIN K SEMEL TRUSTEE 0.80 X 0 0 0 CALVIN SIMS TRUSTEE 0.80 X 0 0 0 COLETTE G SMITH TRUSTEE 0.80 X 0 0 0 NEIL DEGRASSE TYSON PH D TRUSTEE 0.80 X 0 0 0 TOM VERIPAPA TRUSTEE 0.80 X 0 0 0 DEIRDRE BENNETT CHIEF FINANCE & ADMIN. OFFICER 35.00 X 165895 0 38690 MICHAEL C JOHNSON PRESIDENT & CEO 35.00 X 280624 0 425 SAMANTHA MORENO CHIEF PROGAMS OFFICER 35.00 X 148505 0 14306 MEGAN ANNE CAMPBELL CHIEF DEVELOP. & EXTERNAL RELATIONS OFF. 35.00 X 181743 0 794 776767 0 54215 4 0 1 0 JVCOMMS INC 1 BRIDGE STREET IRVINGTON NY 105331550 PUBLIC RELATIONS 139200 1 1041004 1554 1968017 22620 3010575 49453 49453 1885556 1885590 -34 -34 -34 121596 1041004 289125 -167529 -167529 MISCELLANEOUS 900099 16152 16152 16152 2908617 0 0 -101958 25900 25900 687717 475282 58857 153578 1166398 1093327 26085 46986 196116 167683 6552 21881 138925 118783 4642 15500 40375 40375 84000 84000 233279 165839 32537 34903 139200 139200 76364 57534 2760 16070 10542 9416 1106 20 644778 563804 16197 64777 67468 66740 728 4013 1622 2053 338 30951 24761 3095 3095 39189 34290 784 4115 STUDENT PROGRAM EXPENSE 25867 25815 52 PROFESSIONAL DEVELOP. 499 499 3611581 2970495 195095 445991 270908 93682 1544838 985613 815661 928508 217972 131970 478089 327859 168882 150230 21422 19496 3418930 3010998 6458613 5320497 212066 188540 3785289 3368217 3997355 3556757 X 1036581 870524 1424677 893216 2461258 1763740 6458613 5320497 X -702964 3307 2139 X X 0 1 X 1 0 X 3670290 3859674 3922030 3174828 3010576 17637398 20731 20731 3691021 3859674 3922030 3174828 3010576 17658129 2553717 15104412 42532 13438 2130 41096 49453 148649 2540 2618 3931 16152 25241 17832019 0.84700 0.85850 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2019 AMOUNT: $ 2,540. 2021 AMOUNT: $ 2,618. 2022 AMOUNT: $ 3,931. 2023 AMOUNT: $ 16,152. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 103200 518 518 103200 103200 250 250 103200 103200 40 40 103200 103200 60 60 103200 103200 1636 1636 103200 0.00000 1.00000 0.00000 0 0 128934 73647 55287 349155 254212 94943 150230 SECURITY DEPOSITS 22360 OTHER RECEIVABLES 4000 RIGHT-OF-USE ASSETS - OPERATING LEASES, NET 2984638 3010998 OPERATING LEASE LIABILITIES 3368217 3368217 X 2933378 3307 106573 109880 2823498 85119 85119 2908617 3630896 106573 106573 3524323 87258 87258 3611581 PART V, LINE 4: HEAF MAINTAINS ASSETS THAT ARE LIMITED IN THEIR USE BY DONOR-IMPOSED RESTRICTIONS AND RESTRICTED FOR INVESTMENT IN PERPETUITY. THE INCOME AND GAINS FROM INVESTMENT OF THESE FUNDS ARE AVAILABLE TO SUPPORT THE OPERATIONS AND VARIOUS PROGRAMS OF HEAF. PART X, LINE 2: HEAF RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT HEAF HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. HEAF IS NO LONGER SUBJECT TO FEDERAL, STATE, OR LOCAL TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS PRIOR TO FISCAL 2021. PART XI, LINE 4B - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISER EXPENSES, FORM 990, PART IX, LINE 11E 84,000. DIRECT EXPENSES OF OTHER SPECIAL EVENTS 1,119. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISER EXPENSES, FORM 990, PART IX, LINE 11E 84,000. WRITE-OFF OF PLEDGES 2,139. DIRECT EXPENSES OF OTHER SPECIAL EVENTS 1,119. X X X X X X X 1 POWERED BY PROFESSIONALS INC 11 RICHARD DRIVE SHORT HILLS NJ 07078 FUNDRAISING AND PRODUCTION OF ANNUAL GALA AND SPRING SOIREE 0 1167849 84000 1083849 1167849 84000 1083849 NY ANNUAL GALA 1089624 978024 111600 5562 42832 225626 SPRING SOIREE 72976 62980 9996 12796 2309 1162600 1041004 121596 18358 42832 227935 289125 -167529 SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE AGREEMENT WITH POWERED BY PROFESSIONALS, INC. PROVIDES FOR PAYMENT OF FEES FOR SERVICES ON A MONTHLY BASIS, AS WELL AN INCREMENTAL FEE BASED ON GROSS EVENT REVENUE. HEAF WILL PAY PBP A FEE OF $8,000 PER MONTH STARTING ON JANUARY 1, 2024 THROUGH DECEMBER 31, 2024. ALL PAYMENTS ARE DUE ON THE FIFTEENTH DAY OF THE MONTH. THE TOTAL FEES TO BE PAID TO PBP WILL BE $96,000. IN ADDITION TO THE GUARANTEED PROJECT FEE OF $96,000, HEAF WILL PAY PROFESSIONALS AN INCREMENTAL FEE AFTER THE FALL GALA OF $9,600 (10% OF CONTRACT AMOUNT OF $96,000) IF GROSS REVENUE BUDGET TIED TO THE GALA OF $1,250,000 IS EXCEEDED AND IF THE GALA GROSS REVENUE EXCEEDS $1,350,000 THE TOTAL INCREMENTAL FEE WILL BECOME $19,200 (20% OF CONTRACT AMOUNT OF $96,000). EXPENSES EXCEEDING $500 REQUIRE HEAF'S WRITTEN APPROVAL. 1 STIPEND FOR COMPLETION OF YDL PROGRAM 3 900 SCHOLARSHIP AWARD (FUNDED BY CROSSRIVER) 5 25000 PART I, LINE 2: SCHOLARSHIP AWARDS: HEAF IS COMMITTED TO OFFERING NOMINAL SCHOLARSHIP AWARDS AND STIPENDS TO STUDENTS WHO HAVE PROVEN THEMSELVES TO BE DEDICATED SCHOLARS AND COMMUNITY CITIZENS. THESE SCHOLARSHIPS ARE TO BE USED TO FURTHER THE EDUCATION AND CULTURAL EXPOSURE OF THE STUDENT. THE ORGANIZATION PARTNERED WITH CROSS RIVER BANK, A TECHNOLOGY INFRASTRUCTURE PROVIDER THAT OFFERS EMBEDDED FINANCIAL SOLUTIONS, TO AWARD SCHOLARSHIPS TO UNDERSERVED STUDENTS INTERESTED IN THE FINANCE AND TECHNOLOGY INDUSTRIES. THE ORGANIZATION ALSO AWARDED THREE $300 STIPENDS TO LEADERSHIP WORKSHIP PARTICIPANTS. X X X X X 0 0 0 0 0 0 0 0 0 MICHAEL C JOHNSON PRESIDENT & CEO 280000 0 0 0 624 0 0 0 425 0 281049 0 0 0 DEIRDRE BENNETT CHIEF FINANCE & ADMIN. OFFICER 138929 0 0 0 26966 0 0 0 38690 0 204585 0 0 0 MEGAN ANNE CAMPBELL CHIEF DEVELOP. & EXTERNAL RELATIONS OFF. 181500 0 0 0 243 0 0 0 794 0 182537 0 0 0 SAMANTHA MORENO CHIEF PROGAMS OFFICER 148428 0 0 0 77 0 0 0 14306 0 162811 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND REVIEWED BY THE ORGANIZATION'S CHIEF FINANCIAL AND ADMINISTRATIVE OFFICER. IT IS THEN SHARED WITH THE PRESIDENT & CEO, AND BOARD CHAIR AND TREASURER FOR THEIR REVIEW AND APPROVAL. PRIOR TO FILING, THE FORM 990 IS PROVIDED TO THE FULL BOARD OF TRUSTEES, GIVING THEM AN OPPORTUNITY TO REVIEW, ASK QUESTIONS, AND PROVIDE FINAL APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES THAT ALL TRUSTEES, OFFICERS, AND KEY EMPLOYEES ANNUALLY DISCLOSE IN WRITING TO THE ENTIRE BOARD IF THEY OR ANY MEMBER OF THEIR IMMEDIATE FAMILIES OR ANY ORGANIZATION WITH WHICH THEY ARE AFFILIATED, PRESENTLY TRANSACT BUSINESS WITH HEAF. IT IS THE RESPONSIBILITY OF THE BOARD OF TRUSTEES TO DETERMINE IF A DISCLOSURE IS A CONFLICT AND REVIEW CONFLICTS ONCE DETERMINED. THE INTERESTED PERSON WITH A CONFLICT IS NOT ELIGIBLE TO VOTE ON MATTERS DIRECTLY PERTAINING TO THE MATTER. MINUTES OF CORRESPONDING MEETINGS REFLECT DISCLOSURES MADE AND THAT THE INTERESTED PERSON ABSTAINED FROM VOTING, AND WAS NOT COUNTED FOR THE PURPOSE OF DETERMINING A QUORUM. FORM 990, PART VI, SECTION B, LINE 15 HEAF'S COMPENSATION POLICY FOR THE ORGANIZATION'S PRESIDENT / CEO AND CFO IS DETERMINED BY THE CANDIDATES EXPERIENCE, EDUCATION LEVELS AS WELL AS COMPARABILITY DATA OF SIMILAR ORGANIZATIONS. THE EXECUTIVE COMMITTEE AND/OR A SEARCH COMMITTEE WILL SECURE DATA THAT DOCUMENTS COMPENSATION LEVELS AND BENEFITS FOR SIMILARLY QUALIFIED INDIVIDUALS IN COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. TO APPROVE THE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND CFO THE BOARD OR COMMITTEE MUST DOCUMENT HOW IT REACHED ITS DECISION, INCLUDING THE DATA ON WHICH IT RELIED. ALL MEMBERS OF COMMITTEE MUST BE FREE OF ANY CONFLICT OF INTEREST. THIS PROCESS WAS MOST RECENTLY USED TO ESTABLISH COMPENSATION FOR THE CFO IN JANUARY 2024. THERE WAS NO COMPENSATION CHANGE PROCESSED THIS FISCAL YEAR FOR CEO. FORM 990, PART VI, SECTION C, LINE 19 HEAF MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE BY MAKING IT AVAILABLE ON ITS WEBSITE. THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: WRITE-OFF OF PLEDGES 2,139. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A BUDGET AND FINANCE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART I, QUESTION 5, AND PART V, QUESTION 2A: THE ORGANIZATION CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 ARE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE ORGANIZATION IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART VII, SECTION A AND PART IX, LINES 5-10.