2023-10-12T16:44:09-05:00 2022-12-31 PwC US Tax LLP 101 SEAPORT BLVD SUITE 500 BOSTON MA 02210 990 2022-01-01 141782466 THE AYCO CHARITABLE FOUNDATION % THE AYCO COMPANY LP AYCO 8003355353 100 COLISEUM DRIVE COHOES NY 12047 KENNETH SHEINMAN ASSISTANT TREASURER 8003355353 2023-10-10 true KENNETH SHEINMAN 999009999 ERICA MCREYNOLDS P00977806 6175305000 2023-10-09 3 2022 2023-04-26 12:10:37Z KAREY DYE 1000 LOUISIANA ST SUITE 550 HOUSTON TX 77002 1107966749 false X N/A X 1995 NY ENCOURAGE AND PROMOTE PHILANTHROPY AND CHARITABLE GIVING. 8 8 0 18 0 0 288997857 251673805 0 0 88223525 21270544 0 0 377221382 272944349 239443917 229388083 0 0 0 0 0 0 0 3114000 2972602 242557917 232360685 134663465 40583664 1031597000 931399000 3548000 2541000 1028049000 928858000 ENCOURAGE AND PROMOTE PHILANTHROPY AND CHARITABLE GIVING. false false 230638083 229388083 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, 2022, THE ORGANIZATION MADE APPROXIMATELY 31,400 GRANTS TOTALING APPROXIMATELY $229,388,000 TO CHARITABLE ORGANIZATIONS. 230638083 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 8 8 true false false 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 OH OR PA RI SC TN UT 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 PETER FAHEY DIRECTOR (UNTIL 11/22) 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 KAREY DYE PRESIDENT 1.0 15.0 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 (AS OF 3/22) 1.0 1.0 X 0 0 0 DARRYL GOLD SECRETARY 2.0 0.0 X 0 0 0 PETER FORTNER TREASURER 0.25 2.0 X 0 0 0 JACK HARDING ASST TREASURER 0.5 3.0 X 0 0 0 CHRISTOPHER O'KEEFE ASST TREASURER 0.5 0.0 X 0 0 0 KEN SHEINMAN ASST TREASURER 2.0 2.0 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 1398619 STELLAR TECHNOLOGY SOLUTIONS LLC 612 MAIN STREET SUITE 200 STROUDSBURG PA 18360 SOFTWARE PROVIDER 330735 2 251673805 189719148 251673805 0 17031530 0 17031530 0 0 0 0 0 839261414 835022400 4239014 4239014 4239014 0 0 0 0 0 0 0 0 0 0 272944349 0 21270544 229342983 229342983 0 45100 45100 0 0 0 0 0 0 0 0 0 16249 16249 78430 78430 0 0 1133517 1133517 1250000 1250000 0 0 439335 439335 0 0 0 0 0 0 0 0 12247 12247 MISCELLANEOUS EXPENSE 25830 25830 REGISTRATION EXPENSE 16994 16994 232360685 230638083 1722602 0 0 0 1651000 5054000 0 0 4857000 5644000 0 0 0 0 0 0 0 0 0 0 0 0 1025089000 920701000 0 0 0 0 0 0 0 0 1031597000 931399000 3548000 2541000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3548000 2541000 X 1028049000 928858000 0 0 1028049000 928858000 1031597000 931399000 40583664 -139774664 X false true X true false X 200110400 227104700 145391434 288997857 251673805 1113278196 0 0 200110400 227104700 145391434 288997857 251673805 1113278196 3404906 1109873290 16225589 15686642 6522457 11459885 17031530 66926103 0 0 1180204299 0.94041 0.94379 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5181 251673805 229050005 923448659 true true 0 0 133169685 -139774664 -139774664 272944349 272944349 232360685 232360685 232360685 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 Central America and the Caribbean Investments 71005 Europe (Including Iceland and Greenland) Investments 1465080 North America Investments 165552 East Asia and the Pacific Investments 450354 South America Investments 9292 South Asia Investments 26017 Russia and the Newly Independent States Investments 9763 North America Grantmaking 24000 Middle East and North Africa Grantmaking 20100 Europe (Including Iceland and Greenland) Grantmaking 1000 2242163 2242163 NORTH AMERICA COMMUNITY & HUMAN SERVICES 20000 CHECK N/A N/A Middle East and North Africa COMMUNITY & HUMAN SERVICES 20100 CHECK N/A N/A 2 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 103RD OVI MEMORIAL FOUNDATION 5501 EAST LAKE RD SHEFFIELD LAKE OH 44054 237124283 501(C)(3) 6200 N/A N/A COMMUNITY & HUMAN SERVICES 1199 SEIU EMPLOYER CHILD CARE CORPORATION 498 7TH AVENUE 9TH FLOOR NEW YORK NY 10018 134063281 501(C)(3) 25000 N/A N/A COMMUNITY & HUMAN SERVICES 121 COMMUNITY CHURCH 2701 IRA E WOODS AVE GRAPEVINE TX 76051 752833868 501(C)(3) 35000 N/A N/A RELIGIOUS 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 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 20 200 EL DORADO HLS CA 95762 274594317 501(C)(3) 15000 N/A N/A COMMUNITY & HUMAN SERVICES 4 13 STRONG INC 329 54TH AVE N NASHVILLE TN 37209 471939832 501(C)(3) 21100 N/A N/A COMMUNITY & HUMAN SERVICES 4AFRICA 1320 S UNIVERSITY DR STE 500 FORT WORTH TX 76107 821565477 501(C)(3) 20500 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) 10000 N/A N/A COMMUNITY & HUMAN SERVICES 50CAN INC 1380 MONROE STREET NW 413 WASHINGTON DC 20010 273069592 501(C)(3) 150000 N/A N/A EDUCATION 5TH AVENUE THEATRE ASSOCIATION 1308 5TH AVE SEATTLE WA 98101 911087612 501(C)(3) 10000 N/A N/A ARTS AND CULTURE A BETTER CHANCE IN RIDGEFIELD INC 32 FAIRVIEW AVE RIDGEFIELD CT 06877 061156849 501(C)(3) 8000 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) 62500 N/A N/A COMMUNITY & HUMAN SERVICES A CURE FOR ROBERT INC 508 TIFFANY LN LOUISVILLE KY 40207 851792143 501(C)(3) 15000 N/A N/A MEDICAL / PUBLIC SERVICES A MEANINGFUL PURPOSE 7 CORONADO LN EGG HBR TWP NJ 08234 843830363 501(C)(3) 50000 N/A N/A COMMUNITY & HUMAN SERVICES A MINDFUL MOMENT 2868 COLERAIN AVE CINCINNATI OH 45225 842246783 501(C)(3) 10000 N/A N/A COMMUNITY & HUMAN SERVICES A NEW LEAF INC 2306 S 1ST PL BROKEN ARROW OK 74012 731042760 501(C)(3) 10000 N/A N/A COMMUNITY & HUMAN SERVICES A PLACE CALLED HOME 2830 S CENTRAL AVE LOS ANGELES CA 90011 954427291 501(C)(3) 47250 N/A N/A COMMUNITY & HUMAN SERVICES AARP FOUNDATION 601 E STREET NW TAX DEPT WASHINGTON DC 20049 520794300 501(C)(3) 11300 N/A N/A COMMUNITY & HUMAN SERVICES ABI INTERNATIONAL INC PO BOX 256 EASLEY SC 29641 854039931 501(C)(3) 57500 N/A N/A COMMUNITY & HUMAN SERVICES ABILITY BEYOND DISABILITY INC 4 BERKSHIRE BLVD BETHEL CT 06801 060776594 501(C)(3) 6000 N/A N/A COMMUNITY & HUMAN SERVICES ABINGTON FRIENDS SCHOOL 575 WASHINGTON LN JENKINTOWN PA 19046 231390625 501(C)(3) 13000 N/A N/A EDUCATION ABUSED WOMENS AID IN CRISIS INCORPORATED 100 W 13TH AVE ANCHORAGE AK 99501 920061049 501(C)(3) 5500 N/A N/A COMMUNITY & HUMAN SERVICES ABYSSINIAN BAPTIST CHURCH 132 W 138TH ST NEW YORK NY 10030 131635250 501(C)(3) 60000 N/A N/A RELIGIOUS ACADEMY FOR TEACHERS 10 WEST 90TH STREET NEW YORK NY 10024 454681404 501(C)(3) 6450 N/A N/A COMMUNITY & HUMAN SERVICES ACADEMY FOR URBAN SCHOOL LEADERSHIP 3400 N AUSTIN AVE CHICAGO IL 60634 364447457 501(C)(3) 40000 N/A N/A COMMUNITY & HUMAN SERVICES ACADEMY OF MOUNT SAINT URSULA 330 BEDFORD PARK BLVD BRONX NY 10458 131740430 501(C)(3) 9950 N/A N/A EDUCATION ACADEMY OF MUSIC OF PHILADELPHIA INC ONE SOUTH BROAD STREET 14TH FLOOR PHILADELPHIA PA 19107 231501159 501(C)(3) 10000 N/A N/A ARTS AND CULTURE ACADEMY OF OUR LADY OF MERCY 5801 FEGENBUSH LN LOUISVILLE KY 40228 611116388 501(C)(3) 7500 N/A N/A EDUCATION ACADEMY OF THE HOLY NAMES 201 MAIN STREET NEW YORK MILLS NY 13417 530196617 501(C)(3) 10000 N/A N/A RELIGIOUS ACADEMY OF THE HOLY NAMES DEVELOPMENT OFFICE ALBANY NY 12208 530196617 501(C)(3) 6500 N/A N/A RELIGIOUS 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501(C)(3) 10000 N/A N/A COMMUNITY & HUMAN SERVICES ACRES OF LOVE INC 31920 DEL OBISPO ST STE 150 SAN JUAN CAPO CA 92675 330930465 501(C)(3) 5100 N/A N/A COMMUNITY & HUMAN SERVICES ACT OF CONNECTICUT INC 36 OLD QUARRY RD RIDGEFIELD CT 06877 813092871 501(C)(3) 20500 N/A N/A ARTS AND CULTURE ACTION AGAINST HUNGER USA 1 WHITEHALL ST FRNT 2 NEW YORK NY 10004 133327220 501(C)(3) 50500 N/A N/A COMMUNITY & HUMAN SERVICES ACTUARIAL FOUNDATION 475 N MARTINGALE RD STE 600 SCHAUMBURG IL 60173 363968441 501(C)(3) 5500 N/A N/A EDUCATION ADA JENKINS FAMILIES AND CAREERS DEVELOPMENT CNTR 212 GAMBLE ST DAVIDSON NC 28036 561927067 501(C)(3) 16000 N/A N/A COMMUNITY & HUMAN SERVICES ADAM J LEWIS ACADEMY INC 500 STATE ST BRIDGEPORT CT 06604 453859735 501(C)(3) 20500 N/A N/A EDUCATION ADELPHI UNIVERSITY SOUTH AVE LEVERMORE 201 GARDEN CITY NY 11530 111630741 501(C)(3) 50000 N/A N/A EDUCATION ADIRONDACK COUNCIL INC PO BOX D2 ELIZABETHTOWN NY 12932 141594386 501(C)(3) 11100 N/A N/A ENVIRONMENT & ANIMAL 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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 5211 189719148 FAIR MARKET VALUE false true true SCHEDULE M, PART I, LINE 31 - THIRD PARTIES 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 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, MAE CAVOLI. PART 990 PART VI, SECTION B, LINE 11 - GOVERNING BODY THE AYCO CHARITABLE FOUNDATION'S ("ACF") FORM 990 IS PREPARED BY PRICEWATERHOUSECOOPERS 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. 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