2021-04-07T08:03:47-05:00 2020-06-30 EISNERAMPER LLP 733 THIRD AVENUE NEW YORK NY 100172703 990 2019-07-01 135600383 Big Brothers Big Sisters of New York City Inc % CHARLES BOZIAN CAO BIGB 2126862042 40 RECTOR STREET 11TH FLOOR NEW YORK NY 10006 ALICIA GUEVARA CEO 2126862042 2021-04-05 true CANDICE METH P01306891 2129498700 2019 2022-09-23 18:48:47Z ALICIA GUEVARA 40 RECTOR STREET 11TH FLOOR NEW YORK NY 10006 14054237 false X www.bigsnyc.org X 1904 NY THE MISSION OF BIG BROTHERS BIG SISTERS OF NEW YORK CITY IS TO BUILD AND SUPPORT MENTORING RELATIONSHIPS TO IGNITE THE BIGGEST POSSIBLE FUTURES FOR YOUTH. 56 56 133 4252 0 0 9580916 7431745 0 0 413658 425557 0 32858 9994574 7890160 36250 34550 0 0 6877883 6844245 140952 65000 1420804 3857475 3605720 10912560 10549515 -917986 -2659355 25284302 23533808 9101617 10187406 16182685 13346402 X THE MISSION OF BIG BROTHERS BIG SISTERS OF NEW YORK CITY IS TO BUILD AND SUPPORT MENTORING RELATIONSHIPS TO IGNITE THE BIGGEST POSSIBLE FUTURES FOR YOUTH. false false 8080564 34550 0 THE ORGANIZATION SERVED OVER 2,500 YOUTH IN FISCAL-YEAR 2020. OF THOSE, APPROXIMATELY 2,300 YOUTH WERE PROVIDED WITH MENTORING FROM TRAINED ADULT VOLUNTEERS FOR APPROXIMATELY 120,000 HOURS WORTH OF SERVICES. THE REMAINING 200 YOUTH PARTICIPATED IN ONE-DAY OPPORTUNITIES AT SCHOOLS OR CORPORATIONS, WHERE VOLUTEERS SHARED CORE COMPETENCIES, EXPERIENCES AND WISDOM IN GROUP PROGRAM SESSIONS, WHICH FOCUSED ON PROFESSIONAL SKILL BUILDING AND WORKPLACE THEMES. IN ADDITION, PROGRAM SERVICES ARE ALSO IN THE FORM OF REFERRALS, CLIENT ADVOCACY, RECREATION, CAREER EXPLORATION, EDUCATIONAL WORKSHOPS INCLUDING TUTORING, SAT/ACT PREP, COLLEGE TRIPS, AND COLLEGE READINESS AND PERSISTENCE PROGRAMMING. 8080564 true true false true false false false false false false true true false true false true true false false false false false false true true false false false true true true false false false false false false false false false false true false false false false false false false false true 63 0 true 133 true false false false false false true true false false false false false false X 56 56 false false false false false false false true true false false true true true true true true true true false NY X X CHARLES BOZIAN CAO 2126862042 40 RECTOR STREET 11TH FLOOR NEW YORK NY 10006 HECTOR BATISTA FORMER EXECUTIVE DIRECTOR 0.0 0.0 X 260186 0 0 CHARLES BOZIAN CHIEF ADMINISTRATIVE OFFICER 35.0 0.0 X 198764 0 52694 ELLIOT BERGER CHIEF DEVELOPMENT OFFICER 35.0 0.0 X 235527 0 153 MICHAEL COUGHLIN CHIEF PROGRAM OFFICER 35.0 0.0 X 150716 0 36183 ESTHER ROBERTS VP CONTROLLER 35.0 0.0 X 132801 0 32314 ALICIA GUEVARA CHIEF EXECUTIVE OFFICER 35.0 0.0 X 152595 0 10110 JEFFREY ELGART CHIEF CORPORATE OFFICER 35.0 0.0 X 112116 0 35677 ELIZABETH LEE VP OF PHILANTHROPY 35.0 0.0 X 109246 0 25480 JONATHAN BRAM CO-CHAIRMAN 1.0 0.0 X X 0 0 0 JON MAY CO-CHAIRMAN 1.0 0.0 X X 0 0 0 LAURA PARSONS PSY D CHAIRMAN EMERITUS 1.0 0.0 X X 0 0 0 EDWARD L GARDNER CHAIRMAN EMERITUS (TO 4/20) 1.0 0.0 X X 0 0 0 LUCY LOPEZ PRESIDENT 1.0 0.0 X X 0 0 0 ERIN SCANLON IMMEDIATE PAST PRESIDENT 1.0 0.0 X X 0 0 0 BARBARA MENDELSON EXECUTIVE VICE PRESIDENT 1.0 0.0 X X 0 0 0 GERALD L HASSELL VICE CHAIRMAN 1.0 0.0 X X 0 0 0 ADALBERT VON GONTARD JR VICE CHAIRMAN 1.0 0.0 X X 0 0 0 PAUL N GLICKMAN VICE PRESIDENT 1.0 0.0 X X 0 0 0 THOMAS R GROSSMAN VICE PRESIDENT 1.0 0.0 X X 0 0 0 KENNETH J KNUCKLES VICE PRESIDENT 1.0 0.0 X X 0 0 0 KATHERINE C LINDER VICE PRESIDENT 1.0 0.0 X X 0 0 0 YVONNE LIU VICE PRESIDENT 1.0 0.0 X X 0 0 0 CHARLES G POSTERNAK VICE PRESIDENT 1.0 0.0 X X 0 0 0 JOHN E WALDRON VICE PRESIDENT 1.0 0.0 X X 0 0 0 ASH GUPTA TREASURER 1.0 0.0 X X 0 0 0 PHILIP SESKIN SECRETARY 1.0 0.0 X X 0 0 0 DANIEL J MCSWIGGAN GENERAL COUNSEL 1.0 0.0 X X 0 0 0 ANTHONY ABENANTE TRUSTEE 1.0 0.0 X 0 0 0 JOSEPH S ALLERHAND TRUSTEE 1.0 0.0 X 0 0 0 ANSHELL BOGGS TRUSTEE 1.0 0.0 X 0 0 0 MATT BORSTEIN TRUSTEE 1.0 0.0 X 0 0 0 GREG BRACA TRUSTEE 1.0 0.0 X 0 0 0 ROWENA CARREON TRUSTEE (AS OF 2/20) 1.0 0.0 X 0 0 0 CRAIG CLAY TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL CONWAY TRUSTEE 1.0 0.0 X 0 0 0 W DON CORNWELL TRUSTEE 1.0 0.0 X 0 0 0 DIANE D'ERASMO TRUSTEE 1.0 0.0 X 0 0 0 JOHN M DOWD TRUSTEE 1.0 0.0 X 0 0 0 STEVEN M DURELS TRUSTEE 1.0 0.0 X 0 0 0 JONATHAN DURST TRUSTEE 1.0 0.0 X 0 0 0 BILL EDWARDS TRUSTEE 1.0 0.0 X 0 0 0 CATHERING FENG TRUSTEE 1.0 0.0 X 0 0 0 DAVID W FLORENCE TRUSTEE 1.0 0.0 X 0 0 0 ROGER S GOODELL TRUSTEE 1.0 0.0 X 0 0 0 SUSAN HINKSON TRUSTEE 1.0 0.0 X 0 0 0 JARED L LANDAW TRUSTEE 1.0 0.0 X 0 0 0 ANDREW LIPMAN TRUSTEE 1.0 0.0 X 0 0 0 DAN MASSONI TRUSTEE 1.0 0.0 X 0 0 0 DANIEL R MILBERG TRUSTEE 1.0 0.0 X 0 0 0 SKY MILCH TRUSTEE 1.0 0.0 X 0 0 0 ANTHONY ORSO TRUSTEE 1.0 0.0 X 0 0 0 ABBY PARSONNET TRUSTEE 1.0 0.0 X 0 0 0 STEVE POZYCKI TRUSTEE 1.0 0.0 X 0 0 0 JAMES RAPP TRUSTEE 1.0 0.0 X 0 0 0 FRANK PUSINELLI TRUSTEE (AS OF 2/20) 1.0 0.0 X 0 0 0 MICHAEL RODRIGUEZ TRUSTEE 1.0 0.0 X 0 0 0 DAVID ROSEWATER TRUSTEE 1.0 0.0 X 0 0 0 MARSHA P ROTH TRUSTEE 1.0 0.0 X 0 0 0 DIEGO SCOTTI TRUSTEE 1.0 0.0 X 0 0 0 BEN SMITHEE TRUSTEE 1.0 0.0 X 0 0 0 KATE SNOW TRUSTEE 1.0 0.0 X 0 0 0 J MICHAEL STANLEY TRUSTEE 1.0 0.0 X 0 0 0 SY STERNBERG TRUSTEE 1.0 0.0 X 0 0 0 ADAM TEJPAUL TRUSTEE 1.0 0.0 X 0 0 0 SHEILA WOLF FREIMAN TRUSTEE 1.0 0.0 X 0 0 0 1351951 0 192611 8 true true false DS CONSULTING GROUP LLC 757 THIRD AVENUE 20TH FLOOR NEW YORK NY 10017 PROF. FUNDRAISING 142764 ATRIUM STAFFING LLC 625 LIBERTY AVENUE SUITE 200 PITTSBURGH PA 15222 PROF. STAFFING 112797 2 2303348 1171444 3956953 32559 7431745 0 122 122 0 0 0 0 0 6478829 6053394 425435 425435 425435 110683 2303348 110683 0 0 0 0 0 0 TAX REFUND 900099 32858 32858 32858 7890160 32858 425557 0 34550 34550 0 0 823212 661142 69296 92774 0 4654231 3737926 391784 524521 156646 125806 13212 17628 820531 658988 69202 92341 389625 312917 32860 43848 0 59314 59314 48000 48000 72000 72000 65000 65000 0 433858 173569 0 260289 27967 27967 657116 452215 148056 56845 0 0 664747 575701 58282 30764 69423 59010 6942 3471 0 125784 28057 97727 295707 236566 38442 20699 0 482745 352575 92174 37996 98014 72530 20583 4901 BACKGROUND CHECKS 282086 282086 RECRUITMENT OUTREACH 143289 143289 EDUCATION AND DEVELOPMENT 145670 145670 10549515 8080564 1048147 1420804 178155 498968 197393 104695 2805924 1030549 0 0 0 0 0 0 0 0 0 0 323420 411886 16081517 2702414 13774791 13379103 6559752 3083905 1385739 3743883 0 0 0 0 59128 1280819 25284302 23533808 930728 839782 0 0 271743 0 7899146 7607734 0 0 0 0 0 500000 0 1239890 0 0 9101617 10187406 X 15509388 12578530 673297 767872 16182685 13346402 25284302 23533808 X -2659355 -101372 -75556 X false true X true false X 8363102 10441211 9117781 9580916 7431745 44934755 0 0 8363102 10441211 9117781 9580916 7431745 44934755 749461 44185294 508044 437110 1125245 488818 122 2559339 0 32858 32858 47526952 0.92969 0.93633 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 72000 72000 10477515 10549515 677476 169369 698973 663570 695628 677476 2735647 4103471 72000 72000 72000 72000 288000 174743 165893 173907 169369 683912 1025868 15594740 2266873 13327867 486777 435541 51236 13379103 DOMESTIC LIMITED PARTNERSHIP 3743883 F 3743883 DUE FROM BROKER 1247961 OTHER ASSETS 32858 1280819 0 0 X 9122305 -101372 103627 1229890 1232145 7890160 7890160 10728698 103627 75556 179183 10549515 10549515 SCHEDULE D, PART X, LINE 2 The Organization is subject to the provisions of the Financial Accounting Standards Board's Accounting Standards Codification ("ASC") Topic 740, Income Taxes, as it relates to accounting and reporting for uncertainty in income taxes. Because of the Organizations general tax-exempt status, management believes ASC Topic 740 has not had, and is not expected to have, a material impact on the Organizations financial statements. The provision in the tax code requiring the Organization to remit a tax attributable to transportation fringe benefits was repealed retroactively to December 31, 2017, therefore eliminating the Organizations obligation for this tax. The Organization has filed for a refund for any taxes paid subsequent to December 31, 2017 relating to transportation fringe benefits. As of June 30, 2020, the Organization had recorded a receivable for this amount. Subsequent to year end, the Organization received the full refund. SCHEDULE D, PART XI, LINE 2D Under accounting principles generally accepted in the United States of America there are two acceptable methods for accounting for the Paycheck Protection Program ("PPP") funds received under the Coronavirus Aid, Relief and Economic Security Act. Entities can elect to treat the funds as a debt under Accounting Standards Codification ("ASC") 470 or as a conditional contribution under ASC 958-605. The Organization has elected to account for the PPP funds as a conditional contribution, for which it satisfied the conditions prior to June 30, 2020. However, per the instructions to the Internal Revenue Service form 990, these funds may only be reflected as a contribution in the tax year that forgiveness is received, thereby creating a book to tax difference of $1,229,890. SCHEDULE D, PART XII, LINE 2D LOSS ON UNCOLLECTIBLE PLEDGES OF $75,556 X X X X X X X true DS CONSULTING GROUP LLC SOLICIT DONATIONS false 1406658 65000 1341658 1406658 65000 1341658 NY SIDEWALKS 1406658 1406658 GRIDIRON GAMES 316164 255573 60591 23750 23232 13609 6 691209 641117 50092 17800 8652 22551 1089 2414031 2303348 110683 41550 31884 36160 1089 110683 true SCHOLARSHIPS FOR STUDENTS 55 34550 FMV SCHEDULE I, PART I, LINE 2 THE ORGANIZATION VALUES ACADEMIC EXCELLENCE, COMMUNITY LEADERSHIP AND GOOD SPORTSMANSHIP. ANNUAL ACADEMIC RECOGNITION AWARDS RECOGNIZE AND HONOR THE OUTSTANDING ACADEMIC ACHIEVEMENTS, BOTH IN AND OUT OF THE CLASSROOM. RECIPIENTS ARE REQUIRED TO COMPLETE A SCHOLARSHIP AND AWARD APPLICATION WHICH IS AVAILABLE ON THE WEBSITE. ALL APPLICATIONS ARE REVIEWED BY THE AWARDS COMMITTEE AND AWARDED BASED ON MERIT. FUNDS AWARDED MAY BE USED TO SUPPORT TUITION, FEES, AND ANY OTHER RELATED ACADEMIC EXPENSES. X X X X X true false false false false false false false false HECTOR BATISTA FORMER EXECUTIVE DIRECTOR 0 0 0 0 260186 0 0 0 0 0 260186 0 0 0 ALICIA GUEVARA CHIEF EXECUTIVE OFFICER 152595 0 0 0 0 0 0 0 10110 0 162705 0 0 0 CHARLES BOZIAN CHIEF ADMINISTRATIVE OFFICER 198764 0 0 0 0 0 10584 0 42110 0 251458 0 0 0 ELLIOT BERGER CHIEF DEVELOPMENT OFFICER 235527 0 0 0 0 0 0 0 153 0 235680 0 0 0 MICHAEL COUGHLIN CHIEF PROGRAM OFFICER 150716 0 0 0 0 0 7860 0 28323 0 186899 0 0 0 ESTHER ROBERTS VP CONTROLLER 132801 0 0 0 0 0 6854 0 25460 0 165115 0 0 0 SCHEDULE J, PART I, LINE 4A AND PART VII, SECTION A, COLUMN D FORMER EXECUTIVE DIRECTOR: INCLUDES SEVERANCE PAY. A BUILD NYC RESOURCE CORPORATION 454040561 2014-05-02 7000000 REAL ESTATE PURCHASE false true false B BUILD NYC RESOURCE CORPORATION 454040561 2014-05-02 2000000 REAL ESTATE PURCHASE false false false A 0 0 7000000 0 0 0 0 0 0 0 0 0 2014 false false true true B 0 0 2000000 0 0 0 0 0 0 0 0 0 2014 false false true true A false false false false 0 false false false true B false false false false 0 false false false true A true false false 0 false 0 false true B true true false 0 false 0 false true A true B true X 6 32559 FMV false true true SCHEDULE M, QUESTION 32A THE ORGANIZATION WORKS WITH PROFESSIONAL FUNDRAISERS WHO SOLICIT CONTRIBUTIONS ON ITS BEHALF, WHICH AT TIMES MAY INCLUDE DONATED SECURITIES. FORM 990, PART VI, SECTION B, LINE 11 THE CHIEF EXECUTIVE OFFICER AND CHIEF ADMINISTRATIVE OFFICER REVIEWED THE 990 WITH THE TREASURER AND AUDIT COMMITTEE. THE 990 WAS THEN DISTRIBUTED TO THE ENTIRE BOARD FOR THEIR REVIEW AND COMMENT PRIOR TO ELECTRONICALLY FILING THE FORM WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C The Organization regularly and consistently monitors and enforces compliance with the conflict of interest policy. Annually, all board members and officerS are required to fill out and sign a conflict of interest disclosure questionnaire. Attached to the questionnaire is a statement of conflict of interest policy. If a conflict of interest is determined to exist, the executive committee of the board (without the participation of the interested person) will deliberate as to whether or not to approve the transaction. If the executive committee makes an informed determination that the transaction is fair, reasonable, negotiated at arms length, and is in the best interest of the organization, it will approve the transaction. FORM 990, PART VI, SECTION B, LINE 15 The organization engages a firm to periodically conduct an analysis of compensation by looking at other nonprofit organizations with a similar budget. Based on this analysis and market conditions, a compensation package is structured. This compensation package is presented for approval to the compensation committee of the board, and then the executive committee of the board. This process was last done in 2019. FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 IS AVAILABLE ON OUR WEBSITE. FORM 1023 IS AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 A SUMMARY OF THE FINANCIAL STATEMENTS IS MADE AVAILABLE IN THE ORGANIZATION'S ANNUAL REPORT. IN ADDITION, THE FULL FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE AND UPON REQUEST. ALL OTHER ORGANIZATIONAL DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 LOSS ON UNCOLLECTIBLE PLEDGES OF $75,556