2020-11-13T14:13:44-06:00 2019-12-31 271728945 PKF O'CONNOR DAVIES LLP 665 FIFTH AVENUE NEW YORK NY 10022 990 2019-01-01 133561657 CITY PARKS FOUNDATION INC CITY 2123601399 830 FIFTH AVENUE NEW YORK NY 10065 HEATHER LUBOV EXECUTIVE DIRECTOR 2123601399 2020-11-13 1 GARRETT M HIGGINS P00543209 2122862600 2020-11-13 100.38.194.231 2020-11-13 11:04:09 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 4F9F0882E2C1046A9DC4DC01D0F262469E3815E0 2019 2021-01-29 14:40:06Z HEATHER LUBOV 830 FIFTH AVENUE NEW YORK NY 10065 26733716 0 X WWW.CITYPARKSFOUNDATION.ORG X 1989 NY TO PROMOTE AND ASSIST IN THE PROGRAMMING AND REVITALIZATION OF NEW YORK CITY'S PARKS AND SUCH OTHER FACILITIES THAT ARE UNDER THE JURISDICTION OF THE NEW YORK CITY DEPARTMENT OF PARKS AND RECREATION ("DPR"). 35 34 512 23500 0 0 12157351 17688551 5575666 5117531 1328267 1741050 -281284 -281135 18780000 24265997 77524 184614 0 0 9259470 8757958 31250 0 853290 9146453 15543852 18514697 24486424 265303 -220427 37782758 38968048 1413480 1639203 36369278 37328845 X CITY PARKS FOUNDATION IS DEDICATED TO INVIGORATING AND TRANSFORMING PARKS INTO DYNAMIC, VIBRANT CENTERS OF URBAN LIFE THROUGH SPORTS, ARTS, COMMUNITY BUILDING AND EDUCATION PROGRAMS FOR ALL NEW YORKERS. CPF'S PROGRAMS LOCATED IN MORE THAN 400 PARKS, RECREATION CENTERS AND PUBLIC SCHOOLS ACROSS NEW YORK CITY REACH 300,000 PEOPLE EACH YEAR. CPF'S ETHOS IS SIMPLE: THRIVING PARKS MEAN THRIVING COMMUNITIES. 0 0 12450395 4992389 ARTS AND CULTURE: CITYPARKS SHOWS PLAYS A CENTRAL ROLE IN ACTIVATING CPF'S MISSION TO CREATE VIBRANT AND HEALTHY URBAN COMMUNITIES THROUGH DYNAMIC PROGRAMMING IN PARKS FOR ALL NEW YORKERS. CITYPARKS SHOWS BRINGS HUNDREDS OF LIVE MUSIC, DANCE AND THEATER PERFORMANCES TO COMMUNITIES THROUGHOUT NEW YORK CITY'S FIVE BOROUGHS. THE SUMMERSTAGE FESTIVAL PRESENTS OVER 200 ARTISTS PERFORMING FREE PERFORMANCES AND BENEFIT CONCERTS EACH YEAR IN 18 PARKS THROUGHOUT THE CITY, RANGING FROM INDIE, REGGAE, AFROBEAT, SOUL, MODERN DANCE, LATIN AND MUCH MORE. THE SWEDISH COTTAGE MARIONETTE THEATRE, HOME TO ONE OF THE LAST PUBLIC MARIONETTE COMPANIES IN THE U.S., PRESENTS MODERN TAKES ON CLASSIC FAIRY TALES, AND THE TRAVELING PUPPETMOBILE PRESENTS FAMILY-FRIENDLY PUPPET SHOWS AND WORKSHOPS OUTDOORS AROUND THE CITY, FREE OF CHARGE. 4546820 29480 20103 FISCAL SPONSORSHIPS: AS FISCAL SPONSOR FOR A NUMBER OF NEW YORK CITY PARKS GROUPS AND THE NEW YORK CITY DEPARTMENT OF PARKS AND RECREATION ("DPR") PROGRAMS, CPF HELPS IMPROVE THE APPEARANCE AND USE OF PARKS THROUGH DIRECT PHYSICAL ENHANCEMENTS, ENCOURAGEMENT OF NEIGHBORHOOD VOLUNTEERS, AND INNOVATIONS IN DPR OPERATIONS. 1602245 41974 9124 PARTNERSHIPS FOR PARKS: PARTNERSHIPS FOR PARKS ("PFP"), A JOINT PROGRAM WITH THE NEW YORK CITY DEPARTMENT OF PARKS AND RECREATION ("DPR"), PROMOTES COMMUNITY INVOLVEMENT IN PARKS BY BUILDING, LINKING AND STRENGTHENING A CITYWIDE CONSTITUENCY OF PARKS' SUPPORTERS. EACH YEAR, PFP SUPPORTS AND EMPOWERS A GROWING NETWORK OF 600 COMMUNITY GROUPS AND VOLUNTEERS DEDICATED TO PROMOTING THEIR LOCAL PARKS AND IMPROVING THE SURROUNDING COMMUNITIES. THROUGH DIRECT ENGAGEMENT, INTENSIVE TRAINING AND TECHNICAL ASSISTANCE, AND PRACTICAL TOOLKITS, CPF ENABLES CITIZENS TO PLAY AN ACTIVE AND EFFECTIVE ROLE IN DECISIONS REGARDING THEIR LOCAL GREEN SPACES. IN 2019 AND 2018, MORE THAN 1,100 CLEAN-UP EVENTS IN PARKS ENGAGED 26,000 AND 24,000 VOLUNTEERS, IMPROVING OVER 330 INDIVIDUAL PARKS FOR EACH YEAR. IN 2019 AND 2018, PFP PROVIDED APPROXIMATELY 500 AND 600 VOLUNTEERS WITH LEADERSHIP TRAINING AND DISTRIBUTES GRANTS EACH YEAR TO LOCAL PARK GROUPS. 1326761 8620 SPORTS: CITYPARKS PLAY HAS A CENTRAL ROLE IN ACTIVATING CPF'S MISSION TO CREATE VIBRANT AND HEALTHY URBAN COMMUNITIES THROUGH DYNAMIC PROGRAMMING IN PARKS FOR ALL NEW YORKERS. CPF SERVES 13,000 KIDS AND SENIORS IN NEW YORK CITY'S NEIGHBORHOOD PARKS WITH FREE SPORTS PROGRAMS INCLUDING TENNIS, SOCCER, GOLF, TRACK AND FIELD, AND MULTI-SPORT INSTRUCTION, AND MORE. CPF HELPS RESIDENTS OF NEW YORK CITY STAY ACTIVE AND HEALTHY, DISCOVER NEW SPORTS, AND MAKE NEW FRIENDS. 980916 87295 EDUCATION PROGRAMS: CITYPARKS LEARN PLAYS A CENTRAL ROLE IN ACTIVATING CPF'S MISSION TO CREATE VIBRANT AND HEALTHY URBAN COMMUNITIES THROUGH DYNAMIC OUTDOOR PROGRAMMING FOR ALL NEW YORKERS. CPF'S ENVIRONMENTAL EDUCATION PROGRAMS HELP STUDENTS EXPERIENCE THE FUN OF SCIENCE, WHILE LEARNING ABOUT THEIR RELATIONSHIP TO THE NATURAL WORLD AND THE WAYS IN WHICH THEY CAN PROTECT OUR NATURAL ENVIRONMENT. CPF PROVIDES ENVIRONMENTAL SCIENCE PROGRAMS FOR ELEMENTARY, MIDDLE AND HIGH SCHOOL STUDENTS THROUGHOUT NEW YORK CITY, SERVING NEARLY 5,000 KIDS THROUGH SCHOOL-DAY, AFTERSCHOOL AND SUMMER PROGRAMMING, AS WELL AS CREDIT-BEARING TRAINING AND PAID INTERNSHIPS FOR TEENAGERS. 615725 113160 ENVIRONMENTAL BENEFIT PROJECTS: AS THE ADMINISTRATOR OF MITIGATION FUNDS FROM THE NEW YORK STATE DEPARTMENT OF ENVIRONMENTAL CONSERVATION ("DEC"), CPF FUNDS ENVIRONMENTAL BENEFIT PROJECTS THAT ADDRESS GREEN INFRASTRUCTURE, SUCH AS THE CREATION AND/OR IMPROVEMENT OF OPEN SPACE, WATERFRONT ACCESS, AND OTHER PROGRAMS ALONG NEWTOWN CREEK AND THE EAST RIVER. 2923402 113160 95915 21522862 1 1 0 1 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 253 0 512 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 35 34 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X SIMON CHU 2123608147 830 FIFTH AVENUE NEW YORK NY 10065 HEATHER LUBOV EXECUTIVE DIRECTOR 38.00 X X 271463 0 21311 MICHAEL SILVERMAN DIRECTOR, SPORTS 38.00 X 161787 0 37803 SIMON CHU CHIEF FINANCIAL OFFICER 38.00 X 160293 0 36713 ROSEMARY RAPOSO JORDA SENIOR DIRECTOR, MARKETING & DEV. 38.00 X 150577 0 28154 ERIKA ELLIOTT EXECUTIVE ARTISTIC DIRECTOR 38.00 X 130694 0 24328 JOSY DUSSEK DIRECTOR, ARTS OPERATIONS 38.00 X 128341 0 25355 BRYANT BRADSHAW DIRECTOR INDIVIDUAL GIVING & SPECIAL EVENTS 38.00 X 124474 0 14100 JOHN TROUBH CHAIR 5.00 X X 0 0 0 DAVID MOORE EXECUTIVE CHAIR 5.00 X X 0 0 0 JEAN TROUBH EXECUTIVE CHAIR 5.00 X X 0 0 0 DAVID BARSE VICE CHAIR 5.00 X X 0 0 0 SUSAN K FREEDMAN VICE CHAIR 5.00 X X 0 0 0 ROLAND S MERCHANT JR VICE CHAIR 5.00 X X 0 0 0 DAVID B PINTER VICE CHAIR 5.00 X X 0 0 0 GAIL GORDON TREASURER 5.00 X X 0 0 0 LARY S WOLF SECRETARY 5.00 X X 0 0 0 STEVEN BEER BOARD MEMBER 2.00 X 0 0 0 GARY R BOIGON BOARD MEMBER 2.00 X 0 0 0 ELAINE CLARK BOARD MEMBER 2.00 X 0 0 0 CLAIRE G PELLEGRINI CLOUD BOARD MEMBER 2.00 X 0 0 0 AVERY CORMAN BOARD MEMBER 2.00 X 0 0 0 ALEXANDER D DURST BOARD MEMBER 2.00 X 0 0 0 DEBRA FIFE BOARD MEMBER 2.00 X 0 0 0 NATALIE GOMEZ-VELEZ BOARD MEMBER 2.00 X 0 0 0 OLA HIXON BOARD MEMBER 2.00 X 0 0 0 POLLY N KLANE BOARD MEMBER 2.00 X 0 0 0 STEVE LEBER BOARD MEMBER THRU OCT 2019 2.00 X 0 0 0 BRENDAN O'ROURKE BOARD MEMBER 2.00 X 0 0 0 JULIO PETERSON BOARD MEMBER 2.00 X 0 0 0 ERIC PLANEY BOARD MEMBER 2.00 X 0 0 0 WILFREDO ROSADO BOARD MEMBER 2.00 X 0 0 0 ELIZABETH SARNOFF BOARD MEMBER 2.00 X 0 0 0 ROBERT SAVITT BOARD MEMBER 2.00 X 0 0 0 SAMANTHA SICHEL BOARD MEMBER 2.00 X 0 0 0 MITCHELL SILVER BOARD MEMBER 2.00 X 0 0 0 PETER SHAPIRO BOARD MEMBER 2.00 X 0 0 0 PETER SIMON BOARD MEMBER THRU JAN 2019 2.00 X 0 0 0 VIRGINIA WADE BOARD MEMBER 2.00 X 0 0 0 JASON C WARD BOARD MEMBER 2.00 X 0 0 0 DEMETRIUS A WARRICK BOARD MEMBER 2.00 X 0 0 0 HAROLD P WEINBERGER BOARD MEMBER 2.00 X 0 0 0 JEFFREY WILKS BOARD MEMBER 2.00 X 0 0 0 BRETT YORMARK BOARD MEMBER 2.00 X 0 0 0 1127629 0 187764 10 0 1 0 CSS SECURITY 2753 N JERUSALEM ROAD EAST MEADOW NY 11554 CONCERT SECURITY 412477 KELCO CONSTRUCTION INC 25 NEWTON PLACE HAUPPAUGE NY 11778 TREE PLANTING SERVICE 374470 US STEEL FABRICATORS 350 PARK AVE NEW YORK NY 10022 TREE GUARD FABRICATION SERVICE 355925 INTERNATIONAL PROTECTION GROUP LLC 16 PENNSYLVANIA PLAZA 1130 NEW YORK NY 10001 CONCERT SECURITY 180659 EVENT RESOURCES INC 347 W 84TH STREET NEW YORK NY 10024 STAGE PRODUCTION SERVICE 178550 17 1613721 4895403 11179427 35951 17688551 PROGRAM EVENTS 711300 4552152 4552152 ADMINISTRATIVE FEES 711300 565379 565379 5117531 715283 715283 3003251 1977484 1025767 1025767 1025767 209100 1613721 490235 -281135 -281135 24265997 5117531 0 1459915 X 184614 184614 489780 195912 244890 48978 6618819 5167918 996680 454221 293164 233162 41247 18755 641018 511109 89017 40892 715177 556451 111847 46879 844 844 49329 49329 48050 44960 946 2144 3844551 3644254 26500 173797 660217 420700 239453 64 187078 133574 44128 9376 183560 113359 64229 5972 29294 18091 10250 953 109935 58374 11330 40231 165247 163045 2202 5609 5609 113241 72968 40273 EXPENSED EQUIP.&REPAIRS 7093262 7056590 36672 ARTIST FEES 1700834 1700834 SUPPLIES 1083454 1075000 6189 2265 DUES/OTHER FEES 269347 166338 94246 8763 24486424 21522862 2110272 853290 1411555 1689797 3013239 2588898 2574311 4269210 62646 364768 42810 32086 91675 81322 1264601 10353 22265845 23491996 7147751 6520940 37782758 38968048 1247558 1462273 165922 176930 1413480 1639203 X 13098197 12712128 23271081 24616717 36369278 37328845 37782758 38968048 X -220427 2516326 -1248639 -87693 X X 0 1 X 1 0 X 12421464 10641682 15478429 12157351 17688551 68387477 2737769 2456620 3263470 3248209 3355807 15061875 15159233 13098302 18741899 15405560 21044358 83449352 1076116 82373236 611998 513405 665450 854128 715283 3360264 86809616 25099423 0.94890 0.94550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 48050 48050 24438374 24486424 1000000 250000 0 0 970690 1000000 1000000 1000000 3970690 5956035 22600 37850 48300 48050 156800 242673 250000 250000 250000 992673 1489010 22648092 4172863 2787358 24033597 24782199 -863986 1270121 22648092 24014534 75500 3330131 2637966 24782199 23114910 203563 1311461 615400 24014534 24238913 519331 -110003 1533331 23114910 0.44770 0.00380 0.54850 0 0 91675 81322 10353 10353 RESTRICTED CASH 6520940 6520940 X 30122222 2516326 3355807 5872133 24250089 15908 15908 24265997 27914016 3355807 71785 3427592 24486424 0 24486424 PART V, LINE 4: CPF'S BOARD OF DIRECTORS HAS DESIGNATED A PORTION OF CPF'S UNRESTRICTED NET ASSETS AS A BOARD-DESIGNATED ENDOWMENT FUND, WHEREIN THE ASSETS WILL BE RETAINED FOR INVESTMENT. IT IS THE EXPECTATION OF CPF THAT THE BOARD-DESIGNATED ENDOWMENT FUND WILL CONTINUE TO GROW TO SECURE THE LONG TERM STABILITY OF CPF. PERMANENTLY RESTRICTED NET ASSETS OF $90,400 ARE HELD FOR THE PERPETUAL CARE OF TWO MONUMENTS. THE TEMPORARILY RESTRICTED ENDOWMENT ASSETS REPRESENT THE ACCUMULATED INVESTMENT EARNINGS ON THE FISCAL SPONSOR AND OTHER TEMPORARILY RESTRICTED FUNDS THAT HAVE BEEN INVESTED BY CPF. PART X, LINE 2: CPF RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT CPF HAS NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. CPF IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2016. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE PLEDGE 15,908. PART XII, LINE 2D - OTHER ADJUSTMENTS: NET ASSETS TRANSFER PER FISCAL SPONSORSHIP ARRANGEMENT 71,785. ANNUAL GALA 973525 856525 117000 109985 164575 68695 GOLF BENEFIT 418541 389441 29100 57140 1218 6696 3 430755 367755 63000 4418 36030 41478 1822821 1613721 209100 171543 201823 116869 490235 -281135 1 FRIENDS OF BROWNSVILLE PARKS 519 ROCKAWAY AVE BROOKLYN NY 11212 832723282 17500 TO SUPPORT SPORTS AND OTHER COMMUNITY ACTIVITIES AROUND BROWNSVILLE PARKS. GREENPOINT MONITOR MUSEUM PO BOX 220378 BROOKLYN NY 112220378 113332514 501(C)(3) 113160 TO CONDUCT STUDIES AND WORK TO ALLOW PUBLIC ACCESS AND EDUCATIONAL OPPORTUNITIES TO THE SHORELINE AROUND THE MUSEUM. 1 0 PART I, LINE 2: THE ORGANIZATION HAS A GRANT TEAM AND AN AWARD SELECTION COMMITTEE THAT WORKS WITH GRANTEES TO SPEND THEIR FUNDS AND MONITOR THE USE OF THE FUNDS PROVIDED TO THE RECIPIENTS. PART II, LINE 1, COLUMN (C): FRIENDS OF BROWNSVILLE PARKS IS CURRENTLY NOT RECOGNIZED AS TAX-EXEMPT AS ITS TAX EXEMPTION APPLICATION IS PENDING. X X X 0 0 0 0 0 0 0 0 0 HEATHER LUBOV EXECUTIVE DIRECTOR 271463 0 0 0 0 0 8262 0 13049 0 292774 0 0 0 MICHAEL SILVERMAN DIRECTOR, SPORTS 161787 0 0 0 0 0 5129 0 32674 0 199590 0 0 0 SIMON CHU CHIEF FINANCIAL OFFICER 160293 0 0 0 0 0 5129 0 31584 0 197006 0 0 0 ROSEMARY RAPOSO JORDA SENIOR DIRECTOR, MARKETING & DEV. 150577 0 0 0 0 0 4689 0 23465 0 178731 0 0 0 ERIKA ELLIOTT EXECUTIVE ARTISTIC DIRECTOR 130694 0 0 0 0 0 4041 0 20287 0 155022 0 0 0 JOSY DUSSEK DIRECTOR, ARTS OPERATIONS 128341 0 0 0 0 0 4022 0 21333 0 153696 0 0 0 X EQUIPMENT 1 35951 COST 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN PART I, COLUMN (B). FORM 990, PART VI, SECTION A, LINE 2 JEAN TROUBH AND JOHN TROUBH HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING THE FORM 990, THE RETURN IS MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. ANY COMMENTS, CHANGES OR RECOMMENDATIONS BY INDIVIDUAL BOARD MEMBERS ARE EVALUATED BY THE AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY APPLICABLE TO DIRECTORS, OFFICERS AND KEY EMPLOYEES. ANY TRANSACTION, AGREEMENT OR ARRANGEMENT IN WHICH A PERSON HAS A FINANCIAL INTEREST AND IN WHICH THE ORGANIZATION IS A PARTICIPANT IS REQUIRED TO BE APPROVED BY THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS ONLY AFTER THE AUDIT COMMITTEE DETERMINES THAT THE TRANSACTION, AGREEMENT OR ARRANGEMENT IS FAIR, REASONABLE AND IN THE BEST INTEREST OF THE ORGANIZATION. WHEN A DIRECTOR, OFFICER, OR KEY EMPLOYEE OF THE CORPORATION BECOMES AWARE THAT HE OR SHE, OR HIS OR HER FAMILY MEMBERS OR RELATED ENTITIES, MAY BE INVOLVED IN A CONFLICT TRANSACTION: (I) HE OR SHE SHALL IMMEDIATELY DISCLOSE THE EXISTENCE AND MATERIAL FACTS OF THE FINANCIAL INTEREST IN THE CONFLICT TRANSACTION TO THE AUDIT COMMITTEE BY WHOM DETERMINATIONS OF WHETHER A CONFLICT EXISTS ARE MADE, AND ACTUAL CONFLICTS ARE REVIEWED; (II) HE OR SHE MAY PARTICIPATE IN THE INFORMATION-GATHERING STAGE OF THE AUDIT COMMITTEE'S DISCUSSION BUT SHALL NOT BE PHYSICALLY PRESENT DURING THE FINAL DELIBERATION OR VOTE ON THE CONFLICT TRANSACTION; (III) IF A DIRECTOR, HE OR SHE SHALL NOT VOTE ON THE CONFLICT TRANSACTION; (IV) HE OR SHE SHALL REFRAIN FROM IMPROPERLY INFLUENCING THE DELIBERATION OR VOTE ON THE CONFLICT TRANSACTION. EACH DIRECTOR AND OFFICER OF THE ORGANIZATION IS REQUIRED TO FURNISH A CONFLICT DISCLOSURE STATEMENT TO THE SECRETARY OF THE CORPORATION PRIOR TO HIS OR HER ELECTION TO THE BOARD OR AS AN OFFICER AND THEREAFTER ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DETERMINES THE COMPENSATION OF ITS EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER BASED UPON COMPARISONS TO PUBLISHED RATES AT SIMILAR ORGANIZATIONS (EX. FORM 990 OF OTHER ORGANIZATIONS). KEY BOARD MEMBERS HELP DETERMINE AND APPROVE THE APPROPRIATE PAY LEVELS. THE COMPENSATION OF EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER IS THEN SUBJECT TO THE BOARD'S APPROVAL. THE COMPENSATION SETTING PROCESS WAS LAST CONDUCTED IN 2019 AND WAS DOCUMENTED IN THE MINUTES OF THE GOVERNING BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS PUBLIC DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G NYC PARKS CONTRACTORS: PROGRAM SERVICE EXPENSES 774,681. MANAGEMENT AND GENERAL EXPENSES 5,633. FUNDRAISING EXPENSES 36,945. TOTAL EXPENSES 817,259. SECURITY: PROGRAM SERVICE EXPENSES 558,762. MANAGEMENT AND GENERAL EXPENSES 4,063. FUNDRAISING EXPENSES 26,648. TOTAL EXPENSES 589,473. RENOVATION/DESIGN: PROGRAM SERVICE EXPENSES 394,660. MANAGEMENT AND GENERAL EXPENSES 2,870. FUNDRAISING EXPENSES 18,822. TOTAL EXPENSES 416,352. LANDSCAPING/TREE PLANTINGS/FIELDWORK: PROGRAM SERVICE EXPENSES 1,717,565. MANAGEMENT AND GENERAL EXPENSES 12,490. FUNDRAISING EXPENSES 81,912. TOTAL EXPENSES 1,811,967. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 198,586. MANAGEMENT AND GENERAL EXPENSES 1,444. FUNDRAISING EXPENSES 9,470. TOTAL EXPENSES 209,500. FORM 990, PART XI, LINE 9: NET ASSETS TRANSFER PURSUANT TO FISCAL SPONSORSHIP ARRANGEMENT -71,785. LOSS ON UNCOLLECTIBLE PLEDGE -15,908. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART XI, LINE 8 PRIOR PERIOD ADJUSTMENTS: CPF RESTATED CERTAIN AMOUNTS REPORTED IN THE 2018 FINANCIAL STATEMENTS TO FULLY EXPENSE EQUIPMENT RELATED TO CAPITAL PROJECTS THAT WERE PARTIALLY PAID WITH FUNDING FROM NEW YORK CITY. FOR THE YEAR ENDED DECEMBER 31, 2018, $1,248,639 PREVIOUSLY RECORDED AS PROPERTY AND EQUIPMENT ON THE STATEMENT OF FINANCIAL POSITION WAS EXPENSED AND, AS A RESULT, NET ASSETS AT JANUARY 1, 2018 WAS RESTATED AS $40,241,170. AS A RESULT OF THE RESTATEMENT DISCLOSED ABOVE, THERE WERE ADDITIONAL RESTATEMENTS TO THE DECEMBER 31, 2018 BALANCES, WHICH INCREASED THE TOTAL EXPENSES AT DECEMBER 31, 2018 TO $25,015,314.