2020-05-26T10:45:54-05:00 2019-06-30 132781641 MITCHELL & TITUS LLP 80 PINE STREET 32 FL NEW YORK NY 10005 990 2018-07-01 136015256 BOYS AND GIRLS HARBOR INC BOYS 2124272244 1 EAST 104TH STREET NEW YORK NY 100294495 AMOREL SHEPPARD CHIEF FINANCIAL OFFICER 2124272244 2020-05-26 1 FREDERICK E DAVIS JR P00446023 2127094500 50.204.18.22 2020-05-26 10:42:49 ED P 3904F63ECDF5BBCD8546CB47A0CF5AF8E4143F9C E48BF5650B02CECFBA51529E5746DFE85798A07F 2018 2020-09-22 18:59:49Z AMOREL SHEPPARD 1 EAST 104TH STREET NEW YORK NY 100294495 2994479 0 X WWW.THEHARBOR.ORG X 1954 NY TO EMPOWER CHILDREN AND THEIR FAMILIES TO BECOME FULL PRODUCTIVE PARTICIPANTS IN SOCIETY THROUGH EDUCATION, CULTURAL ENRICHMENT AND SOCIAL SERVICES. THE HARBOR IS AN EDUCATION-FOCUSED ORGANIZATION COM MITTED TO PROVIDING AN INDIVIDUALIZED LEARNING PLAN FOR EVERY HARBOR STUDENT TO ASSURE RIGOROUS, COMPREHENSIVE ACADEMIC TRAINING AND EMOTIONAL DEVELOPMENT, ENRICHED BY INFUSING THE ARTS INTO ITS CULTURE AND CURRICULUM DURING A STUDENT'S FORMATIVE YEARS. 22 22 135 22 0 0 969633 784786 3364278 1818159 55826 92108 743122 299426 5132859 2994479 0 0 0 0 3516076 1874394 0 0 0 2594575 1502199 6110651 3376593 -977792 -382114 6717582 5917279 1652707 1234518 5064875 4682761 X THE MISSION OF BOYS & GIRLS HARBOR IS TO EMPOWER CHILDREN AND THEIR FAMILIES TO BECOME FULL PRODUCTIVE PARTICIPANTS IN SOCIETY THROUGH EDUCATION, CULTURAL ENRICHMENT AND SOCIAL SERVICES. THE HARBOR IS AN EDUCATION FOCUSED ORGANIZATION COMMITTED TO PROVIDING AN INDIVIDUALIZED LEARNING PLAN FOR EVERY HARBOR STUDENT TO ASSURE RIGOROUS, COMPREHENSIVE ACADEMIC TRAINING AND EMOTIONAL DEVELOPMENT, ENRICHED BY INFUSING THE ARTS INTO ITS CULTURE AND CURRICULUM DURING A STUDENT'S FORMATIVE YEARS. 0 0 1694032 1770681 HARBOR AFTERSCHOOL DELIVERS IMPACTFUL ACADEMIC, SOCIAL-EMOTIONAL AND PERFORMING ARTS EDUCATION TO 400 K-12 STUDENTS, COUPLED WITH MEANINGFUL ENGAGEMENT OF THEIR FAMILIES, AFTER SCHOOL AND ON SATURDAYS DURING THE SCHOOL YEAR AND DURING THE SUMMER. THE HARBOR'S NEW EDUCATIONAL MODEL, HARBOR SAIL, IS A PROJECT-BASED, STUDENT-CENTERED LEARNING SEQUENCE THAT HELPS STUDENTS MEET THE COMMON CORE STANDARDS, STRENGTHENS AND POSITIVE YOUTH DEVELOPMENT, AND INTELLECTUAL CHARACTER. 63311 THE EMILY N. CAREY HARBOR PRESCHOOL PREPARES STUDENTS FOR KINDERGARTEN, ACADEMICALLY, DEVELOPMENTALLY, SOCIALLY, AND EMOTIONALLY. CURRICULA ARE ALIGNED WITH NEW YORK STATE PREKINDERGARTEN LEARNING STANDARDS AND NYC ACS EARLY LEARN STANDARDS. THE PRESCHOOL IS LICENSED BY THE CITY OF NEW YORK AND IS FUNDED BY PUBLIC AND PRIVATE FUNDERS. AT THE END OF THE SCHOOL YEAR ALL EXITING 4 YEAR OLDS ARE ASSESSED FOR KINDERGARTEN READYNESS WITH THE BRACKEN ASSESSMENT OF SCHOOL READINESS. THE PRESCHOOL WAS CLOSED EFFECTIVE JUNE 30, 2019. 295863 47478 THE PERFORMING ARTS ARE INTEGRATED ACROSS ALL OF THE HARBOR'S PROGRAMS. ANNUALLY, MORE THAN 450 STUDENTS RECEIVE TRAINING IN A VARIETY OF STYLES AND GENRES OF INSTRUMENTAL AND VOCAL MUSIC; DANCE AND THEATRE SUCH AS: CLASSICAL, LATIN, JAZZ, AND COLOMBIAN, AND VOCAL MUSIC, MUSICAL THEORY AND HARMONY, AND INDIVIDUAL INSTRUMENTAL CLASSES. DANCE INSTRUCTION INCLUDES BALLET, TAP, LATIN JAZZ, AFRICAN FOLKLORIC, HIP-HOP, AND MODERN.THEATRE CLASSES INCLUDE SCENE STUDY, ACTING TECHNIQUE, AND MUSICAL THEATRE. STUDENTS K-12 RECEIVE INSTRUCTION AFTER SCHOOL DURING THE SCHOOL YEAR AND FOR FIVE WEEKS DURING THE SUMMER. STUDENT ENSEMBLES PERFORM PUBLICLY THROUGHOUT THE YEAR. ADULTS ALSO RECEIVE MUSIC INSTRUCTION DURING THE EVENINGS. 2053206 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 0 0 1 135 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 22 1 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X AMOREL SHEPPARD 2124272244 1 EAST 104 STREET NEW YORK NY 100294495 STEPHEN DANNHAUSER CHAIRPERSON 30.00 X X 0 0 0 CRAIG OVERLANDER PRESIDENT 5.00 X X 0 0 0 STEWART K GROSS TRESAURER/AUDIT CHAIR 2.00 X X 0 0 0 MARK AXELOWITZ SECRETARY 1.00 X X 0 0 0 LYOR COHEN DIRECTOR 1.00 X 0 0 0 BETH DANNHAUSER DIRECTOR 1.00 X 0 0 0 BARRY FRIEDBERG INVESTMENT CHAIR 3.00 X 0 0 0 LULITA DUKE REED DEVELOPMENT CHAIR 1.00 X 0 0 0 MARCIA GOLDSTEIN DIRECTOR 1.00 X 0 0 0 ERNEST LYLES II DIRECTOR 1.00 X 0 0 0 SYLVESTER MINITER IV CO-CHAIR DEVELOPMENT 1.00 X 0 0 0 JOHN O DUKE DIRECTOR 1.00 X 0 0 0 JOSEPH PERELLA DIRECTOR 1.00 X 0 0 0 JOSHUA KAUFMAN DIRECTOR 1.00 X 0 0 0 JOSHUA WILDER DIRECTOR 1.00 X 0 0 0 ADITYA SANGHVI DIRECTOR 1.00 X 0 0 0 WILLIAM CAREY DIRECTOR 1.00 X 0 0 0 TANYA ROBINSON DIRECTOR 1.00 X 0 0 0 WILLIAM PICKENS III DIRECTOR 1.00 X 0 0 0 MICHAEL W VRANOS DIRECTOR 1.00 X 0 0 0 DAVID M KNOTT DIRECTOR 1.00 X 0 0 0 PETER FOLEY RIZZO THROUGH 093029 DIRECTOR 1.00 X 0 0 0 LEWIS ZUCHMAN AS OF 070118 EXECUTIVE DIRECTOR 35.00 X 0 0 0 AMOREL SHEPPARD CHIEF FINANCIAL OFFICER 35.00 X 124718 0 17866 124718 0 17866 1 0 0 0 GRANT THORNTON LLP 445 BROAD HOLLOW ROAD SUITE 300 MELVILLE NY 11747 ACCOUNTING 138326 SCAN NY VOLUNTEER PARENT AIDES ASSOCIATI 345 EAST 102ND STREET NEW YORK NY 10029 MANAGEMENT 120000 2 45005 739781 116941 784786 THIRD PARTY REIMBURSEM 611710 1818159 1818159 1818159 92108 92108 NYCHA 900099 244712 244712 LIFE INSURANCE PROCEED 900099 32469 32469 PAC, AFTERSCHOOL & OTH 900099 22245 22245 299426 2994479 1818159 0 391534 142584 142584 1424866 1188075 236791 1334 1212 122 195022 93958 101064 110588 96407 14181 120000 30000 90000 457 457 138326 109278 29048 110871 59463 51408 97218 24412 72806 176423 130284 46139 55861 55861 152289 34300 117989 153157 74649 78508 REPAIR AND MAINTENANCE 307955 4985 302970 PROGRAM SUPPLIES & RELA 111296 111296 FOOD EXPENSES 37250 37250 BANK CHARGES 5026 1776 3250 36070 36070 3376593 2053206 1323387 0 35970 1393 4950723 4713363 466443 300326 31995 14406 1867183 1319876 723927 547307 164654 1955 76794 52898 267076 285631 6717582 5917279 550718 204760 66493 128131 1035496 901627 1652707 1234518 X 956778 938262 75000 14195 4033097 3730304 5064875 4682761 6717582 5917279 -382114 0 X 0 1 X 1 1 1 X 2425578 1448220 758538 894633 784786 6311755 2425578 1448220 758538 894633 784786 6311755 732041 5579714 32445 7385 532127 666080 92108 1330145 857321 375448 526176 59009 299425 2117379 9759279 18565272 0.57170 0.58590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3638196 92108 3730304 4075418 62778 500000 3638196 4319196 256222 500000 4075418 4595996 250000 -526800 4319196 4533097 250000 -187101 4595996 1.00000 1 0 1444335 989877 454458 422848 329999 92849 547307 DEFERRED CONPENSATION 524239 CAPITAL LEASE OBLIGATION 100423 DUE TO RELATED PARTY 276965 901627 X 3067997 73519 73519 2994478 0 2994478 3450111 73519 73519 3376592 0 3376592 PART V, LINE 4: THE ENDOWMENT FUNDS HARBOR HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A STREAM OF RETURNS THAT WOULD BE UTILIZED TO FUND VARIOUS PROGRAMS - SUPPORTING EDUCATIONAL SERVICES, PERFORMING ARTS, PRESCHOOL ACTIVITIES, AS WELL AS GENERAL OPERATING ACTIVITIES - WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS UNDER THIS POLICY, AS APPROVED BY THE BOARD OF DIRECTORS, THE INVESTMENT PERFORMANCE OF THE HARBOR'S PORTFOLIO WILL BE MEASURED AGAINST CURRENTLY AVAILABLE INVESTMENT BENCHMARKS OF THE SAME ASSET CLASS THE ENDOWMENT FUNDS ARE INVESTED IN VEHICLES SUCH AS MONEY MARKET FUNDS, FIXED INCOME SECURITIES, MUTUAL FUNDS, GOVERNMENT AND EQUITY SECURITIES , CERTIFICATES OF DEPOSIT, AS WELL AS SHARES IN LIMITED PARTNERSHIPS PART X, LINE 2: FIN 48 (ASC 740) FOOTNOTE THE HARBOR FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UN CERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STA TEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSIT ION MAY BE CHALLENGED THE HARBOR IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501( C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE THE HARBOR HAS DETERMINED THAT THERE ARE NO MATE RIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS X 0 0 0 0 0 0 0 0 0 X 4 116941 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBER STEPHEN AND BETH DANNHAUSER HAVE A FAMILY RELATEIONSHIP FORM 990, PART VI, SECTION A, LINE 3 BOYS AND GIRLS HARBOR ENTERED INTO AN AGREEMENT WITH SCAN NY ON 06/28/2018 WHICH DELEGATE CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY EXECUTIVE DIRECTOR TO SCAN NY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND REVIEWED BY THE CHIEF FINANCIAL OFFICER AND AUDIT COMMITTEE CHAIRPERSON IN DETAIL THE AUDIT COMMITTEE, WHO WERE DESIGNATED BY THE HARBOR BOARD, WILL PERFORM A DETAILED REVIEW ONCE THE AUDIT COMMITTEE HAS APPROVED THE DRAFT FEDERAL FORM 990, THE DRAFT REPORT WILL BE SENT TO ALL THE HARBOR BOARD MEMBERS BEFORE THE ANNUAL MEETING THE AUDIT COMMITTEE WILL DISCUSS THE FEDERAL FORM 990 AT THE ANNUAL BOARD MEETING THE AUDIT COMMITTEE AND SENIOR MANAGEMENT WILL BE AVAILABLE TO ANSWER QUESTIONS. THE HARBOR BOARD MUST VOTE TO ACCEPT THE FEDERAL FORM 990 BEFORE IT IS FILED WITH THE IRS FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER, DIRECTOR, EMPLOYEE AND COMMITTEE MEMBER SHALL PERIODICALLY, BUT NOT LESS THAN ANNUALLY, CONFIRM TO THE HARBOR THE ABSENCE OF HIS OR HER DIRECT OR INDIRECT PERSONAL INTEREST IN ANY RECENT TRANSACTION OR DECISION BY THE HARBOR AND SHALL ADVISE THE HARBOR OF HIS OR HER PRINCIPAL BUSINESS ASSOCIATIONS AND ANY ASSOCIATION WITH ORGANIZATIONS WITH WHICH THE HARBOR MAY HAVE FUTURE DEALINGS IN THE EVENT THAT A CONFLICT OF INTEREST ARISES ON A MATTER BEFORE THE BOARD, BOARD MEMBERS ARE TO NOTIFY THE CHAIRMAN OR PRESIDENT AND RECUSE HIMSELF/HERSELF FROM DELIBERATIONS AND VOTING ON THE MATTER FORM 990, PART VI, SECTION B, LINE 15 FORM 990, PART VI, SECTION B, LINE 15A BOYS AND GIRLS HARBOR ENTERED INTO AN AGREEMENT WITH SCAN NY ON 06/28/2018 WHICH DELEGATE CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY EXECUTIVE DIRECTOR TO SCAN NY. THE AGREEMENT WAS APPROVED BY THE BOARD OF DIRECTORS FORM 990, PART VI, SECTION B, LINE 15B THE CFO'S COMPENSATION IS ALSO BASED ON THE MOST CURRENT AND RELIABLE SURVEY DATA ON EXECUTIVE COMPENSATION THE CFO'S COMPENSATION WAS REVIEWED BY THE AUDIT COMMITTEE AND IS APPROVED BY THE BOARD OF DIRECTORS THE PROCESS FOR DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR, THE CFO AND OTHER EXECUTIVE POSITIONS REFLECTS A REVIEW OF THE MOST CURRENT SURVEY DATA FROM NONPROFITS IN THE GEOGRAPHIC AREA WHOSE OPERATING BUDGETS ALIGN WITH ORGANIZATION A DESIGNATED COMMITTEE, SEARCH AND AUDIT COMMITTEE OF THE BOARD OF DIRECTORS APPROVED THE COMPENSATION AWARDED AND CONTEMPORANEOUS DOCUMENTATION WOULD BE SO REFLECTED IN THE MINUTES COMPENSATION SURVEY RESOURCES ARE RETAINED IN THE PERSONNEL FILES OF EXECUTIVE STAFF FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONF LICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS OWN WEBSITE AND UPON REQUEST EAST HARLEM ARTS AND EDU LOCAL DEV CORP 1 EAST 104TH STREET NEW YORK NY 10029 132911879 SUPPORT NY 501 (C)(3) HARBOR 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 EAST HARLEM ARTS & EDUCATION K 176423 COST EAST HARLEM ARTS & EDUCATION M 1200 COST EAST HARLEM ARTS & EDUCATION Q 4100 COST