2019-02-15T13:24:07-06:00 2018-06-30 GRANT THORNTON LLP 757 THIRD AVENUE 4TH FLOOR NEW YORK NY 100172013 990 2017-07-01 136015256 Boys & Girls Harbor Inc % AMOREL SHEPPARD BOYS 2124272244 1 East 104th Street New York NY 100294495 AMOREL SHEPPARD CFO 2124272244 2019-02-13 true Daniel Romano P00504182 2125990100 209.220.64.52 26377520190465000006 2019-02-15 P 32778C9288487CCB557400271BF2B2D8D9E2E3C7 C0092A61B473193CE28A43111BDA0C877506765C 2017 2019-02-21 02:37:17Z Thomas Howard Jr 1 East 104th Street New York NY 100294495 6456022 false 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. 23 22 193 2 0 2473 758538 969633 4217375 3364278 65183 129685 726951 669263 5768047 5132859 0 0 0 0 4248470 3516076 22903 0 200086 3664171 2594575 7935544 6110651 -2167497 -977792 7772548 6717582 1756490 1652707 6016058 5064875 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 (SEE SCHEDULE O). false false 2462853 2016124 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, AND STRENGTHEN AND IMPROVE POSITIVE YOUTH DEVELOPMENT AND INTELLECTUAL CHARACTER. 1535218 1355745 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 READINESS WITH THE BRACKEN ASSESSMENT OF SCHOOL READINESS. 349841 67410 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 (SEE SCHEDULE O). 4347912 true true false false false false false false false true true false false false true true true false false false false false false false false false false false false true false false false false false false false false true false false false false true true true false false true 0 0 true 193 true true true false false false false true true false false false false X 23 22 true false false false false false false true true false false true true true true true true true true false NY X X AMOREL SHEPPARD 2124272244 1 EAST 104TH STREET New York NY 100294495 Stephen J Dannhauser Chairman 30.0 0.0 X X 0 0 0 David M Knott Director 1.0 0.0 X X 0 0 0 Mark Axelowitz Secretary 2.0 0.0 X X 0 0 0 Craig M Overlander President 30.0 0.0 X X 0 0 0 Robert L Barbanell Chair-Audit (Thru 8/17) 2.0 0.0 X 0 0 0 Sylvester F Miniter Co-Chair - Development 1.0 0.0 X 0 0 0 Barry Friedberg Director 2.0 0.0 X 0 0 0 Joseph R Perella Director 1.0 0.0 X 0 0 0 Michael W Vranos Director 1.0 0.0 X 0 0 0 Peter Foley Rizzo Director 1.0 0.0 X 0 0 0 Stewart Gross Treasurer, Chair-Investment 5.0 0.0 X 0 0 0 Lyor Cohen Director 1.0 0.0 X 0 0 0 Beth Dannhauser Director 1.0 0.0 X 0 0 0 William Pickens Director 1.0 0.0 X 0 0 0 Tanya Robinson Director 1.0 0.0 X 0 0 0 William Carey Director 1.0 0.0 X 0 0 0 Marcia L Goldstein Director 2.0 0.0 X 0 0 0 Ernest Lyles Director 5.0 0.0 X 0 0 0 Lulita Duke Reed Director 1.0 0.0 X 0 0 0 Brian Flanagan Director 1.0 0.0 X 0 0 0 Byron Garrett Director 1.0 0.0 X 0 0 0 Joshua Kaufman Director 2.0 0.0 X 0 0 0 Aditya Sanghvi Director 1.0 0.0 X 0 0 0 Thomas Howard Jr Executive Director (THRU 6/18) 35.0 0.0 X X 217472 0 10353 Amorel Sheppard Chief Financial Officer 35.0 0.0 X 122583 0 16794 340055 0 27147 2 false true false GRANT THORNTON LLP 757 3RD AVENUE NEW YORK NY 10017 AUDIT 151933 URBAN LATTICE 9 LONG ROAD MANORVILLE NY 11949 IT 108330 RED RABBIT 1751 PARK AVENUE NEW YORK NY 10035 CATERING 104371 3 47890 921743 137511 969633 PROGRAM SERVICE FEES 611710 171031 171031 THIRD PARTY REIMBURSEMENTS 611710 3193247 3193247 3364278 55826 55826 0 0 610254 610254 0 610254 610254 1397022 1323163 73859 73859 73859 0 0 0 0 0 0 0 0 0 LIFE INSURANCE PROCEEDS 900099 22561 22561 PRESCHOOL & AFTERSCHOOL OTHER INCOME 900099 16421 16421 MANAGEMENT FEE 900099 8627 8627 11400 11400 59009 5132859 3364278 798948 0 0 0 0 346234 273211 60155 12868 0 2736201 2079604 560999 95598 4263 2952 1128 183 220984 153030 58482 9472 208394 144312 55150 8932 0 100 100 146471 146471 0 0 475 475 422734 398352 2944 21438 1188 1188 98876 8224 72505 18147 0 0 1186425 619530 545954 20941 78367 77129 1238 0 0 0 0 180595 140318 40277 181303 177004 4299 FOOD EXPENSES 132964 132964 PROGRAM SUPPLIES 87929 87929 BANK CHARGES 13239 5320 31 7888 CONTRACT SERVICES 8480 8480 55429 38365 12445 4619 6110651 4347912 1562653 200086 7754 35970 5795608 4950723 511476 466443 0 0 0 0 0 0 0 0 0 0 711 31995 2058990 1335063 904523 723927 147498 164654 153301 76794 0 0 0 0 251677 267076 7772548 6717582 493116 550718 0 0 65165 66493 0 0 0 0 0 0 0 0 0 0 1198209 1035496 1756490 1652707 X 1457961 956778 25000 75000 4533097 4033097 6016058 5064875 7772548 6717582 -977792 -65623 92232 X false true X true true true X 2230388 2425578 1448220 758538 894633 7757357 0 0 2230388 2425578 1448220 758538 894633 7757357 840929 6916428 39062 32445 7385 532127 666080 1277099 0 952048 857321 375448 526176 59009 2770002 11804458 20938640 0.58592 0.59603 X 4075418 62778 500000 3638196 4319196 256222 500000 4075418 4595996 250000 -526800 4319196 4533097 250000 -187101 4595996 4533097 153767 153767 4533097 1.00000 true false 1523336 984275 539061 492820 319248 173572 42834 31540 11294 723927 0 DEFERRED COMPENSATION 613227 DUE TO FUNDING SOURCE 264659 CAPITAL LEASE UNDER OBLIGATION 157610 1035496 X 5158993 -65623 92232 26609 5132384 475 475 5132859 6110176 6110176 475 475 6110651 Sch. D, Part X, line 2 FIN 48 (ASC 740) FOOTNOTE THE HARBOR FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY 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 STATEMENTS 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 POSITION 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 MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. Sch. D, 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. X X X X false false false false false false false false false Thomas Howard Jr Executive Director (THRU 6/18) 216585 0 0 0 887 0 0 0 10455 0 227927 0 0 0 X 6 137511 FMV false false false Schedule M, Part I, Column B Boys & Girls Harbor is reporting the number of contributions received. ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 (CONTINUED) 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. PROGRAM SERVICE ACTIVITIES FORM 990, PART III, LINE 4C (CONTINUED) 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. RELATIONSHIP DISCLOSURE FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS STEPHEN AND BETH DANNHAUSER HAVE A FAMILY RELATIONSHIP. PROCESS USED TO REVIEW THE FORM 990 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. CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT FORM 990, PART VI, SECTION B, LINE 12C TO ASSIST IN ASSURING COMPLIANCE WITH THIS POLICY, 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. PROCESS FOR DETERMINING COMPENSATION FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS AND IS BASED ON THE MOST CURRENT AND RELIABLE EXECUTIVE COMPENSATION SURVEY DATA OF COMPARABLE NONPROFIT ORGANIZATIONS. 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 THE ORGANIZATION. A DESIGNATED COMMITTEE, SEARCH COMMITTEE 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. THE HARBOR HAS USED AN INDEPENDENT COMPENSATION SERVICE, WHICH PROVIDES CUSTOM REPORTING WHICH TAKES INTO CONSIDERATION FACTORS SUCH AS INDUSTRY, REVENUE, GEOGRAPHIC LOCATION, EXPERIENCE AND LEVEL OF EDUCATION. 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. PUBLIC DISCLOSURE OF DOCUMENTS FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT 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) 12 Harbor true false false false false false false false false false false true false true true true true true false false