2025-11-03T09:56:21-06:00 2024-12-31 202954888 BRYANS & GRAMUGLIA CPAS LLC 1 PINE WEST PLAZA SUITE 107 ALBANY NY 12205 990 2024-01-01 223273829 THE FOUNDATION OF THE BROOME-TIOGA ASSOCIATION FOR RETARDED CITIZENS FOUN 6077238361 125 CUTLER POND ROAD BINGHAMTON NY 13905 DAVE CLEMENTS TREASURER 6077238361 2025-11-03 0 1 ROBERT GRAMUGLIA P00454779 5184528055 2025-10-21 2024 2025-03-06 01:10:19Z DAVE CLEMENTS 125 CUTLER POND ROAD BINGHAMTON NY 13905 463724 0 X WWW.ACHIEVENY.ORG X 1994 NY THE PRIMARY EXEMPT PURPOSE OF THE FOUNDATION IS TO PROMOTE PLANNED GIVING ACTIVITIES FOR THE EXCLUSIVE BENEFIT OF NYSARC, INC., BROOME-CHENANGO-TIOGA COUNTIES CHAPTER. 10 10 0 10 0 0 256595 17484 0 0 9418 65008 0 0 266013 82492 514500 14000 0 0 0 0 0 0 0 14555 14664 529055 28664 -263042 53828 3636810 3972098 1551816 1726154 2084994 2245944 THE PRIMARY EXEMPT PURPOSE OF THE FOUNDATION IS TO PROMOTE PLANNED GIVING ACTIVITIES FOR THE EXCLUSIVE BENEFIT OF NYSARC, INC., BROOME-CHENANGO-TIOGA COUNTIES CHAPTER. 0 0 23891 14000 THE FOUNDATION PROMOTES PLANNED GIVING ACTIVITIES FOR THE EXCLUSIVE BENEFIT OF NYSARC, INC., BROOME-CHENANGO-TIOGA COUNTIES CHAPTER, A RELATED NOT-FOR-PROFIT 501(C)(3), THAT PROVIDES SERVICES TO THE DEVELOPMENTALLY DISABLED. 23891 1 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X ANN YEAGER 6077238361 125 CUTLER POND ROAD BINGHAMTON NY 13905 ANNE CATALANO CHAIRPERSON 0.50 X X 0 0 0 DAVE CHAMBERS VICE CHAIRPERSON 0.50 2.00 X X 0 0 0 RYAN MEAD SECRETARY 0.50 X X 0 0 0 DAVE CLEMENTS TREASURER 0.50 X X 0 0 0 JIM WEED BOARD MEMBER 0.50 X 0 0 0 CORY JACOBS BOARD MEMBER 0.50 X 0 0 0 JOSEPH MORAN BOARD MEMBER 0.50 X 0 0 0 LUCAS DAVIS BOARD MEMBER 0.50 X 0 0 0 JIM MCDUFFEE BOARD MEMBER 0.50 X 0 0 0 ALLEN BUYCK BOARD MEMBER 0.50 X 0 0 0 AMY HOWARD CHIEF EXECUTIVE OFFICER 0.50 39.50 X 0 222448 35005 JILL LOVULO CHIEF OPERATING OFFICER 0.50 39.50 X 0 79683 12738 ANN YEAGER CHIEF FINANCIAL OFFICER 0.50 39.50 X 0 123054 19352 0 425185 67095 0 0 1 0 0 17484 17484 53620 53620 392620 381232 11388 11388 11388 82492 0 0 65008 10000 10000 4000 4000 4500 4500 9891 9891 273 273 28664 23891 4773 0 97925 97926 1876415 2038654 1662470 1835518 3636810 3972098 1551816 1726154 1551816 1726154 X 1900091 2116657 184903 129287 2084994 2245944 3636810 3972098 53828 107122 0 X X 0 1 X 1 0 X 111794 21468 138318 256595 17484 545659 111794 21468 138318 256595 17484 545659 545659 26433 39000 47678 49565 53620 216296 761955 0.71610 0.73480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 STOCKS, FIXED INCOME AND REAL ASSETS 1954173 F CASH AND CASH EQUIVALENTS 84481 F 2038654 ASSETS HELD IN ACHIEVE FOUNDATION TRUST 1726154 DUE FROM AFFILIATES 109364 1835518 LIABILITY - ACHIEVE FOUNDATION TRUST 1726154 1726154 X 179723 107122 107122 72601 9891 9891 82492 18773 0 18773 9891 9891 28664 PART X, LINE 2: THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED FASB ASC 740-10 WHICH REQUIRES ENTITIES TO DISCLOSE IN THEIR FINANCIAL STATEMENTS THE NATURE OF ANY UNCERTAINTY IN THEIR TAX POSITION. FOR TAX-EXEMPT ENTITIES, THEIR TAX-EXEMPT STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, SINCE EVENTS COULD OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. THE FOUNDATION OF THE BROOME-TIOGA ASSOCIATION FOR RETARDED CITIZENS HAS IMPLEMENTED FASB ASC 740-10 AND ITS CURRENT ACCOUNTING POLICY FOR EVALUATING UNCERTAIN TAX POSITIONS IS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE FOUNDATION OF THE BROOME-TIOGA ASSOCIATION FOR RETARDED CITIZENS HAS NOT RECOGNIZED ANY BENEFITS FROM UNCERTAIN TAX POSITIONS IN 2024 AND BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY INCREASE OR DECREASE WITHIN 12 MONTHS OF THE STATEMENTS OF FINANCIAL POSITION DATE. THE FOUNDATION EVALUATED ITS TAX POSITION AND CONCLUDED THAT ALL OF THE POSITIONS TAKEN BY THE FOUNDATION WOULD MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION, BASED ON TECHNICAL MERITS. THE INFORMATION RETURNS OF THE FOUNDATION FOR 2021, 2022, AND 2023 ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. 1 NYSARC INC BROOME-CHENANGO-TIOGA COUNTIES CHAPTER 125 CUTLER POND ROAD BINGHAMTON NY 13905 150619307 501(C)(3) 10000 0 EVENT CONTRIBUTIONS 1 0 PART I, LINE 2: 1) THE EXECUTIVE TEAM IDENTIFIES NEEDS AND REVIEWS FOR APPROPRIATENESS TO PRESENT TO THE FOUNDATION BOARD OF DIRECTORS; THE CHIEF EXECUTIVE OFFICER MAKES THE REQUEST TO THE FOUNDATION BOARD OF DIRECTORS WITH ALL PERTINENT DETAILS: AMOUNT, PURPOSE, EXPECTED OUTCOME. 2) THE FOUNDATION BOARD OF DIRECTORS CONSIDERS THE REQUEST. THEY MAKE A MOTION AND VOTE. IF THE MOTION IS PASSED AND THEY APPROVE THE REQUEST - THEN MONEY IS TRANSFERRED TO NYSARC, INC., BROOME-CHENANGO-TIOGA COUNTIES CHAPTER. 3) THE CHAPTER CHIEF FINANCIAL OFFICER PRESENTS A FINANCIAL REPORT AT EVERY QUARTERLY BOARD OF DIRECTOR MEETING; A COMPONENT OF THE REPORT IS THE USAGE OF ALL FOUNDATIONS FUNDS. THE CHIEF FINANCIAL OFFICER PROVIDES ALL DETAILS REQUESTED BY THE BOARD OF DIRECTORS. 0 0 0 0 0 0 0 0 0 AMY HOWARD CHIEF EXECUTIVE OFFICER 0 197892 0 20000 0 4556 0 9556 0 25449 0 257453 0 0 SCHEDULE J, PART II, LINE 1: THE ORGANIZATION'S COMPENSATION METHODS ARE DETERMINED BY NYSARC, INC., BROOME-CHENANGO-TIOGA COUNTIES CHAPTER. SEE NYSARC, INC., BROOME-CHENANGO-TIOGA COUNTIES CHAPTER'S SCHEDULE J FOR THE COMPENSATION METHODS DETERMINED FOR THE CHIEF EXECUTIVE OFFICER. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE FOUNDATION BOARD OF TRUSTEES. FOLLOWING APPROVAL BY THE BOARD OF TRUSTEES, THE TREASURER, OR ANY OFFICER IF THE TREASURER IS UNAVAILABLE, WILL PROVIDE THE SIGNATURE ON THE FORM 990 BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C AT TIME OF HIRE ALL STAFF ARE PROVIDED WITH A NYSARC, INC., BROOME-CHENANGO-TIOGA COUNTIES CHAPTER CONFLICT OF INTEREST POLICY TO REVIEW AND SIGN. BOARD MEMBERS AND EXECUTIVE MANAGEMENT TEAM SIGN ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THERE ARE NO PAID EMPLOYEES OF THE FOUNDATION OF THE BROOME-TIOGA ASSOCIATION FOR RETARDED CITIZENS, AND THE SALARIES REPORTED IN FORM 990, PART VII WERE PAID BY A RELATED ORGANIZATION (NYSARC, INC., BROOME-CHENANGO-TIOGA COUNTIES CHAPTER). THE PROCESS USED BY NYSARC, INC., BROOME-CHENANGO-TIOGA COUNTIES CHAPTER TO DETERMINE EXECUTIVE COMPENSATION IS AS FOLLOWS: AS IT RELATES TO THE CHIEF EXECUTIVE OFFICER'S COMPENSATION REVIEW, THE EXECUTIVE COMMITTEE WILL BE GUIDED BY THE FOLLOWING. 1. REVIEWS AND DETERMINES, BASED ON THE PERFORMANCE EVALUATION, THE COMPENSATION AND BENEFITS OF THE CEO AND RECOMMENDS THEM TO THE FULL BOARD. 2. RETAINS, AS NECESSARY, CONSULTANT AND/OR DATA AND INFORMATION TO ASSIST THE COMMITTEE IN THE EVALUATION OF THE COMPENSATION OF THE CEO. THIS EVALUATION MUST BE ADEQUATE IN SCOPE TO SATISFY THE INTERNAL REVENUE SERVICE REQUIREMENTS REGARDING EXCESS COMPENSATION IN ITS INTERMEDIATE SANCTION REGULATIONS. 3. A REVIEW OF EXECUTIVE COMPENSATION PLANS TO THE EXTENT REQUIRED BY FEDERAL AND STATE LAWS AND REGULATIONS. THE EXECUTIVE COMMITTEE UTILIZES A COMPENSATION AND REVIEW PROCESS THAT ENSURES DUE DILIGENCE,WHICH MAY INCLUDE ANALYSIS OF SALARIES FOR COMPARABLE POSITIONS (990 FORMS FROM OTHER LIKE AGENCIES,SURVEY INFORMATION, ETC.), BUDGET CONSIDERATION, AND A REVIEW OF INTERNAL EQUITY CONSIDERATIONS. THE PERFORMANCE EVALUATION WILL BE A KEY FACTOR IN THE COMPENSATION RECOMMENDATIONS. PRIOR TO FORMALIZING ANY COMPENSATION PLAN, OR PLAN REVISION, THE CHAIRPERSON MAY REVIEW THE PLAN WITH THE CHIEF FINANCIAL OFFICER TO ENSURE COMPLIANCE WITH ALL APPLICABLE LAWS AND REGULATIONS AS WELL AS TO ENSURE FEASIBILITY OF ADMINISTRATION OF THE PLAN WITHIN THE STRUCTURE AND POLICIES OF THE AGENCY. THE EXECUTIVE COMMITTEE WILL REVIEW AS REQUIRED THE CONTRACT FOR THE CEO AND PROVIDE RECOMMENDATIONS REGARDING CHANGE THERE TO. ANY CHANGES REGARDING THESE BENEFITS ARE REFLECTED IN THE CEO'S CONTRACT. A COPY OF THE CONTRACT WILL BE KEPT IN THE CEO'S PERSONNEL FILE. THE CHAIRPERSON OF THE COMMITTEE SHALL REPORT TO THE BOARD THE DELIBERATIONS, ACTIONS, AND RECOMMENDATIONS OF THE COMMITTEE. THE CHAIRPERSON (OR DESIGNEE) WILL MEET WITH THE CEO TO INFORM HIM/HER OF CHANGES IN THE CONTRACT AND IN COMPENSATION AND BENEFITS AGREED UPON BY THE BOARD. KEY EXECUTIVE MANAGEMENT STAFF ARE EVALUATED ANNUALLY BY THE CEO. ANY CHANGES IN COMPENSATION ARE MADE BASED ON COMPARATIVE MARKET ANALYSIS AND AGENCY BUDGET COMPARATIVE DATA. FORM 990, PART VI, SECTION C, LINE 19 UNDER REGULATIONS THAT BECAME EFFECTIVE IN 1999, THE FOUNDATION OF THE BROOME-TIOGA ASSOCIATION FOR RETARDED CITIZENS IS SUBJECT TO FEDERAL REQUIREMENTS TO MAKE THE FOLLOWING FORMS "WIDELY AVAILABLE" TO ALL MEMBERS OF THE GENERAL PUBLIC: 1. THE THREE MOST RECENT ANNUAL INFORMATION RETURNS (FORM 990), INCLUDING ANY ACCOMPANYING SCHEDULES AS REQUIRED. 2. THE FOUNDATION OF THE BROOME-TIOGA ASSOCIATION FOR RETARDED CITIZENS ORIGINAL APPLICATION FOR RECOGNITION OF ITS TAX-EXEMPT STATUS (FORM 1023), FILED WITH IRS AND ALL ACCOMPANYING SCHEDULES AND ATTACHMENTS. IT IS THE POLICY OF THE FOUNDATION OF THE BROOME-TIOGA ASSOCIATION FOR RETARDED CITIZENS TO ADHERE TO THE FOLLOWING GUIDELINES IN ORDER TO COMPLY WITH THE PRECEDING PUBLIC DISCLOSURE REQUIRMENTS: 1. ANYONE APPEARING IN PERSON AT THE OFFICES OF THE FOUNDATION OF THE BROOME-TIOGA ASSOCIATION FOR RETARDED CITIZENS DURING NORMAL WORKING HOURS MAKING A REQUEST TO INSPECT THE FORMS WILL BE GRANTED ACCESS TO A FILE COPY OF THE FORMS. THE CFO SHALL BE RESPONSIBLE FOR MAINTAINING THIS COPY OF EACH FORM AND FOR MAKING IT AVAILABLE TO ALL REQUESTERS. 2. FOR ALL WRITTEN REQUESTS FOR COPIES OF FORMS RECEIVED BY THE FOUNDATION OF THE BROOME-TIOGA ASSOCIATION FOR RETARDED CITIZENS, THE ORGANIZATION SHALL REQUIRE PRE-PAYMENT OF ALL COPYING AND SHIPPING CHARGES. FOR REQUESTS FOR COPIES THAT ARE RECEIVED WITHOUT PREPAYMENT, THE FOUNDATION OF THE BROOME-TIOGA ASSOCIATION FOR RETARDED CITIZENS WILL NOTIFY THE REQUESTER OF THIS POLICY VIA PHONE CALL OR BY LETTER WITHIN 7 DAYS OF RECEIPT OF THE ORIGINAL REQUEST. 3. THE COPYING COST CHARGED BY THE FOUNDATION OF THE BROOME-TIOGA ASSOCIATION FOR RETARDED CITIZENS FOR PROVIDING COPIES OF REQUESTED FORMS SHALL BE $1.00 FOR THE FIRST PAGE COPIES AND $0.15 FOR EACH SUBSEQUENT PAGE. ALL COPIES SHALL BE SHIPPED TO REQUESTERS VIA REGULAR FIRST CLASS MAIL, THUS, SHIPPING CHARGES WILL BE A STANDARD $3.00 PER SHIPMENT. 4. AFTER PAYMENT IS RECEIVED BY THE FOUNDATION OF THE BROOME-TIOGA ASSOCIATION FOR RETARDED CITIZENS, ALL REQUESTED COPIES SHALL BE SHIPPED TO REQUESTERS WITHIN 30 DAYS. MAKING ALL COPIES AND SHIPPING WITHIN THE 30-DAY TIME PERIOD SHALL BE THE RESPONSIBILITY OF THE BUSINESS OFFICE. 5. FOR REQUESTS FOR COPIES MADE IN PERSON DURING NORMAL BUSINESS HOURS, COPIES SHALL BE PROVIDED WHILE THE REQUESTER WAITS. 6. THE FOUNDATION OF THE BROOME-TIOGA ASSOCIATION FOR RETARDED CITIZENS SHALL ACCEPT CERTIFIED CHECKS AND MONEY ORDERS FOR REQUESTS FOR COPIES MADE IN PERSON. THE FOUNDATION OF THE BROOME-TIOGA ASSOCIATION FOR RETARDED CITIZENS SHALL ACCEPT CERTIFIED CHECKS, MONEY ORDERS AND CREDIT CARDS AS PAYMENT FOR COPIES OF FORMS REQUESTED IN WRITING. FORM 990 - PART XII - LINE 2C - THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. NYSARC INC BROOME-CHENANGO-TIOGA COUNTIES CHAPTER 125 CUTLER POND RD BINGHAMTON NY 13905 150619307 RESIDENTIAL AND VOCATIONAL SERVICES NY 501(C)(3) 7 N/A 0 COUNTRY VALLEY INDUSTRIES INC 125 CUTLER POND RD BINGHAMTON NY 13905 223081071 REALTY COMPANY NY 501(C)(3) 7 NYSARC INC BROOME-CHENANGO-TIOGA COUNTIES CHAPTER 0 COUNTY VALLEY COMMUNITY RESIDENCE INC 125 CUTLER POND RD BINGHAMTON NY 13905 161082590 REALTY COMPANY NY 501(C)(2) NYSARC INC BROOME-CHENANGO-TIOGA COUNTIES CHAPTER 0 CHENANGO COMMUNITY RESIDENCES INC 125 CUTLER POND RD BINGHAMTON NY 13905 150619307 REALTY COMPANY NY 501(C)(2) NYSARC INC BROOME-CHENANGO-TIOGA COUNTIES CHAPTER 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 NYSARC INC BROOME-CHENANGO-TIOGA COUNTIES CHAPTER D 109364 COST