2026-02-10T16:16:08-08:00 2025-06-30 464864394 Mark E Feinsot CPA PC 38 W 32nd St Ste 600 New York NY 10001 990 2024-07-01 132911879 EAST HARLEM ARTS AND EDUCATION LOCAL DEVELOPMENT CORPORATION EAST 3473611193 1 EAST 104TH STREET NEW YORK NY 10029 JOEL OSORIO President 2026-02-10 true true MARK E FEINSOT P00148397 2126310320 2024 2025-03-06 01:10:19Z JOEL OSORIO 4267984 false X http://heckscherbuilding.com/ X 1977 NY TO PROVIDE BUILDING MANAGEMENT AND RENTAL REAL ESTATE TO NON-PROFIT OR GOVERNMENTAL AGENCIES WHOSE MISSIONS IS STRENGTHEN THE SENSE OF SHARED COMMUNITY AND CULTURE AMONG PEOPLE OF DIFFERENT BACKGROUNDS THROUGH EDUCATION AND THE ARTS. 5 3 22 0 0 4484330 4228909 339 310 89350 38765 4574019 4267984 0 0 1294586 1185137 0 0 4467023 2953130 5761609 4138267 -1187590 129717 8628152 6148105 5818697 3909836 2809455 2238269 EAST HARLEM ARTS AND EDUCATION LOCAL DEVELOPMENT CORPORATION WAS FORMED ON OCTOBER 17, 1977 FOR THE PURPOSE OF RELIEVING AND REDUCING ADULT UNEMPLOYMENT, BETTERING JOB OPPORTUNITIES AND TRAINING INDIVIDUALS TO IMPROVE THEIR CAPABILITIES OF EMPLOYMENT. false false 3287969 THE ORGANIZATION LEASES PROPERTY LOCATED AT 1 EAST 104TH STREET NEW YORK, NY 10029, FROM THE CITY OF NEW YORK AND SUBLEASES THE PROPERTY TO VARIOUS NOT-FOR-PROFIT ENTITIES ENGAGED IN THE FIELDS OF ART AND EDUCATION. 3287969 true false false true false false false false true false false false false true true true false false false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 8 0 true 22 true false false false false false false false 0 false false false false false false false X 5 3 false false false false true true true true false false false true true true true true true false false false NY X X BONNIE NICHOLS 3473611193 1 EAST 104TH STREET NEW YORK NY 10029 CARLOS GALVEZ thru 5-6-2025 Chairman 3.00 32.00 X X 49660 261463 0 BONNIE NICHOLS Dir.of Facilities 35.00 0.00 192169 0 49342 ERICA VARGAS thru 3-6-2025 Treasurer 1.00 34.00 X X 0 0 0 DAVID PEREZ Treasurer Vice President 3.00 0.00 X X 0 0 0 MOHAMMAD SHOAIB Director 3.00 0.00 X 0 0 0 JOEL OSORIO 6-23-2025 Pres President 1.00 34.00 X 0 0 0 GONZALO CASALS not disclosed Secretary 1.00 34.00 X 0 0 0 PATRICK CHARPENEL not discl Director 1.00 34.00 X 0 0 0 241829 261463 49342 1 false true false Eastern Security 120 Broadway New York NY 10271 Security Contractor 140512 Paragon Design Group 345 IU Willets Rd Roslyn Heights NY 11557 Building Facade Contracto 533125 2 0 Rental Income 531190 4228909 4228909 4228909 310 310 0 0 0 0 0 0 0 Commissions 900099 Custodial Service Fee 531190 Other Tenant Charges 531190 38765 38765 38765 4267984 4228909 39075 0 0 0 0 49660 49660 0 906087 679565 226522 56279 42209 14070 65294 48971 16323 107817 80863 26954 0 2500 2500 27750 27750 60000 60000 0 0 47097 47097 0 15684 15684 30228 30228 0 1603238 1603238 0 0 599 599 0 0 0 318485 318485 Repairs & Maintenance 833123 833123 Misc Admin Exp GL 1006019 14356 14356 Dues & Subscriptions GL1006070 70 70 0 4138267 3287969 850298 0 2381371 763446 1553106 1564666 0 520493 398025 0 0 0 0 158669 157616 0 0 0 0 0 4014513 3264352 8628152 6148105 321022 208399 281225 377508 76949 76949 5139501 3246980 5818697 3909836 X 2809455 2238269 2809455 2238269 8628152 6148105 129717 -700903 X X false true X true false X 0 3024217 3687765 4127677 4484330 4228909 19552898 52879 52879 0 0 3024217 3740644 4127677 4484330 4228909 19605777 0 0 19605777 706 446 293 310 1755 0 706 446 293 310 1755 0 25868 52879 24605 89350 38765 231467 3050791 3793969 4152575 4573680 4267984 19838999 0.98820 0.98670 0.00010 0.00010 X false false false false false false false false true 60000 false false 60000 false false false true X 1001255 Right of Use Asset 3208666 GL 100-1009 Other 76948 GL 1001164 Discount on Future Receivable -53398 GL 1001165 Discount on Uncollectable Ple -110639 GL 1001166 Discount for Uncollectable Ac -6544 GL 100-1326 Security Deposit City o NY 149371 Payroll Refund -52 3264352 GL 100-2015 Tenant Surplus Liability -330810 Lease Liability GL 100-20023 3577790 3246980 X Part IV, Line 2b: Explanation of escrow account liability PART IV, LINE 2B:SECURITY DEPOSITS ARE HELD IN ACCORDANCE WITH REGULATIONS: Part X : FIN48 Footnote PART X, LINE 2:THE CORPORATION RECOGNIZES THE EFFECT OF TAX POSITIONS ONLY WHEN THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE CORPORATION HAS NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE CORPORATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO JUNE 30, 2022. false false false false false false false false false BONNIE NICHOLS Dir.of Facilities 192169 16334 33008 241511 CARLOS GALVEZ thru 5-6-2025 Chairman 261463 49660 49660 261463 Form 990, Part VI, Section A, Line 6 THE ORGANIZATION IS A MEMBERSHIP CORPORATION WITH THREE CLASSES OF MEMBERS: CLASS A MEMBERS, CLASS B MEMBERS AND CLASS C MEMBERS. ALL MEMBERS MUST BE NON-TEMPORARY TENANTS OF REAL PROPERTY OWNED OR LEASED BY THE CORPORATION, AND A MEMBER SHALL AUTOMATICALLY CEASE TO BE A MEMBER IF THE MEMBER (OR ITS SUCCESSORS) IS NO LONGER A TENANT. THE CLASS A MEMBER SHALL BE AMIGOS DEL MUSEO DEL BARRIO AND ITS SUCCESSORS. THE CLASS B MEMBERS SHALL BE HARLEM CENTER FOR EDUCATION AND ITS SUCCESSORS. THE CLASS C MEMBERS SHALL BE THE OTHER TENANTS OF REAL PROPERTY OWNED OR LEASED BY THE CORPORATION SHALL AUTOMATICALLY BECOME A CLASS C MEMBER UPON THE VALID AND LAWFUL EXECUTION OF A NON-TEMPORARY LEASE OR SUBLEASE FOR SUCH PROPERTY (AND AFTER OBTAINING ALL REQUIRED APPROVALS AND CONSENTS RELATED THERETO).IN THE EVENT THAT HARLEM CENTER FOR EDUCATION OR ITS SUCESSORS SHALL CEASE TO BE A MEMBER, THE CLASS C MEMBERS SHALL ALSO BECOME CLASS B MEMBERS AND SHALL BE ENTITLED TO A CERTIFICATE OF MEMBERSHIP EXECUTED BY THE CHAIRPERSON AND THE SECRETARY TO EVIDENCE SUCH CLASS B MEMBERSHIP. IN THE EVENT THAT AMIGOS DEL MUSEO DEL BARRIO OR ITS SUCESSOR SHALL CEASE TO BE A MEMBER, EACH OF THE CLASS B AND THE CLASS C MEMBERS SHALL ALSO BECOME CLASS A MEMBERS AND SHALL BE ENTITLED TO A CERTIFICATE OF MEMBERSHIP EXECUTED BY THE CHAIRPERSON AND THE SECRETARY TO EVIDENCE SUCH CLASS A MEMBERSHIP. IF AT ANY TIME THERE ARE NO TENANTS WHO QUALIFY AS CLASS C MEMBERS, THE CLASS A MEMBERS AND THE CLASS B MEMBERS SHALL ALSO BECOME CLASS C MEMBERS (AND SHALL BE ENTITLED TO A CERTIFICATE OF MEMBERSHIP EXECUTED BY THE CHAIRPERSON AND THE SECRETARY TO EVIDENCE SUCH CLASS C MEMBERSHIP)UNTIL SUCH TIME AS THERE ARE TENANTS WHO QUALIFY AS CLASS C MEMBERS (IN WHICH CASE, THE CLASS C MEMBERSHIP HELD BY THE CLASS A MEMBERS AND CLASS B MEMBERS SHALL AUTOMATICALLY TERMINATE). EXCEPT AS SET FORTH ABOVE, MEMBERSHIP SHALL NOT BE ASSIGNABLE OR TRANSFERABLE EXCEPT BY OPERATION OF LAW. Form 990, Part VI, Section A, Line 7a DIRECTORS SHALL BE ELECTED AT THE ANNUAL MEETING OF MEMBERS. CLASS A MEMBERS, VOTING AS A CLASS, SHALL ELECT THREE (3) DIRECTORS. CLASS B MEMBERS, VOTING AS A CLASS, SHALL ELECT ONE (1) DIRECTOR. CLASS C MEMBERS, VOTING AS A CLASS, SHALL ELECT ONE (1) DIRECTOR. THE VOTE OF EACH CLASS SHALL BE DETERMINED BY A PLURALITY OF THE VOTES CAST BY MEMBERS OF SUCH CLASS WHO ARE PRESENT IN PERSON OR BY PROXY AT THE MEETING. ANY ADDITIONAL INCREASE IN THE NUMBER OF DIRECTORS CONSTITUTING THE ENTIRE BOARD SHALL BE APPORTIONED AT THE TIME OF SUCH INCREASE TO ONE OR MORE CLASS OF MEMBERS.ANY DIRECTOR MAY BE REMOVED AT ANY TIME WITH OR WITHOUT CAUSE BY A VOTE OF A MAJORITY OF THE CLASS OF MEMBERS WHICH ELECTED SUCH DIRECTOR, AT ANY SPECIAL MEETING OF THE MEMBERS CALLED FOR THAT PURPOSE. Form 990, Part VI, Section A, Line 7b THE FOLLOWING CORPORATE ACTIONS MAY NOT BE TAKEN WITHOUT APPROVAL OF THE MEMBERS:(A)A MAJORITY OF THE VOTES CAST AT A MEETING OF THE MEMBERS IS REQUIRED FOR (I) A PETITION FOR JUDICIAL DISSOLUTION OR (II) ANY AMENDMENT OF OR CHANGE TO THE CERTIFICATE OF INCORPORATION; PROVIDED, HOWEVER, THAT ANY AMENDMENT THAT WOULD EXCLUDE OR LIMIT THE RIGHT OF ANY CLASS OF MEMBERS TO VOTE ON ANY MATTER (EXCEPT AS SUCH RIGHT MAY BE LIMITED BY VOTING RIGHTS GIVEN TO MEMBERS OF AN EXISTING CLASS OR OF A NEW CLASS)MUST ALSO BE AUTHORIZED BY MAJORITY VOTE OF THE MEMBERS OF SUCH CLASS; AND (B) TWO THIRDS OF THE VOTES CAST AT A MEETING OF THE MEMBERS IS REQUIRED FOR (I) DISPOSING OF ALL, OR SUBSTANTIALLY ALL, OF THE ASSETS OF THE CORPORATION (II)APPROVING OF A PLAN OF MERGER, (III) AUTHORIZATION OF A PLAN OF NON-JUDICIAL DISSOLUTION,(IV)REVOCATION OF A VOLUNTARY DISSOLUTION PROCEEDING OR (V) AN AMENDMENT TO THESE BY-LAWS WHICH INCREASES, ELIMINATES OR OTHERWISE MODIFIES ANY QUORUM OR VOTING REQUIREMENT TO OR FROM A MAJORITY OF THE VOTES CAST (INCLUDING ANY REQUIREMENT THAT AT LEAST TWO (2) CLASSES OF MEMBERS BE PRESENT OR VOTE IN FAVOR OF AN ACTION); PROVIDED, HOWEVER, THAT THE AFFIRMATIVE VOTES CAST IN FAVOR OF ANY SUCH ACTION SHALL BE AT LEAST EQUAL TO THE MINIMUM NUMBER OF VOTES NECESSARY TO CONSTITUTE A QUORUM UNDER SECTION 1.04. ACCORDINGLY, IN ORDER FOR ANY SUCH ACTION TO BE VALIDLY APPROVED BY THE MEMBERS, AT LEAST TWO (2) CLASSES OF MEMBERS MEETING THE INDIVIUDAL CLASS QUORUM REQUIREMENTS MUST CAST AFFIRMATIVE VOTES IN FAVOR OF SUCH ACTION AND AN AGGREGATE TOTAL OF AT LEAST (4) FOUR VOTES MUST BE CAST IN FAVOR OF SUCH ACTION. BLANK VOTES OR ABSENTIONS SHALL NOT BE COUNTED IN THE NUMBER OF VOTES CAST. Form 990, Part VI, Section B, Line 11b A DRAFT COPY OF FORM 990 IS REVIEWED BY MANAGEMENT AND PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE Form 990, Part VI, Section B, Line 12c THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY APPLICABLE TO DIRECTORS, OFFICERS AND KEY EMPLOYEES. ALL MATERIAL FACTS RELATING TO CONFLICTS OF INTEREST ARE REQUIRED TO BE DISCLOSED IN GOOD FAITH AND IN WRITING TO THE AUDIT COMMITTEE. THE AUDIT COMMITTEE WILL REVIEW ALL CONFLICTS OF INTEREST AND DETERMINE WHETHER TO APPROVE OR RATIFY ANY SUCH MATTERS. THE AUDIT COMMITTEE MAY ONLY APPROVE THE UNDERLYING MATTER IF IT DETERMINES THAT SUCH MATTER, UNDER THE TERMS AND WITHIN THE CIRCUMSTANCES AND CONDITIONS PRESENTED, IS FAIR, REASONABLE, AND IN THE BEST INTEREST OF THE ORGANIZATION. EACH CURRENT DIRECTOR, OFFICER AND KEY EMPLOYEE, AS WELL AS NOMINEES FOR ELECTION AS DIRECTOR, MUST SUBMIT TO THE SECRETARY OF THE BOARD AT LEAST ONCE PER YEAR A CONFLICT OF INTEREST QUESTIONNAIRE. THE SECRETERY PROVIDES COPIES OF ALL COMPLETED STATEMENTS TO THE CHAIR OF THE AUDIT COMMITTEE. PERSONS WITH AN INTEREST IN ANY MATTER UNDER REVIEW BY THE AUDIT COMMITTEE ARE NOT PERMITTED TO BE PRESENT AT OR PARTICIPATE IN ANY DELIBERATIONS OR VOTING BY THE AUDIT COMMITTEE WITH RESPECT TO THE MATTER GIVING RISE TO THE POTENTIAL CONFLICT, AND MUST NOT ATTEMPT TO INFLUENCE IMPROPERLY THE DELIBERATION OR VOTING ON SUCH MATTER.THE MINUTES OF THE AUDIT COMMITTEE MEETING DURING WHICH A POTENTIAL OR ACTUAL CONFLICT OF INTEREST IS DISCLOSED OR DISCUSSED SHALL BE DOCUMENTED CONTEMPORANEOUSLY AND REFLECT THE DETAILS OF THE DELIBERATION. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES ITS FORM 990, GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XII, Line 2c THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. Form 990, Part VI, Line 8B - Actions Undertaken by Governing Body THE BOARD ACTS AS A WHOLE IN ALL MATTERS Statement Note 1 STATEMENT CONCERNING COMPENSATED OFFICERS REPORTED ON PART VIIThe following compensated employees do not disclose their salaries and benefits:1. Erica Vargas2. Joel Oserio Amigos del Museo del Barrio 1230 Fifth Avenue New York NY 10029 237156720 EDUCATION NY 501(c)(3) LINE 7 N/A false false false false false false false false false false true false false false false true false true false false Amigos del Museo del Barrio j 2932982 Amigos del Museo del Barrio o 22739 Amigos del Museo del Barrio q 45648