2024-05-15T14:23:20-05:00 2023-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2022-07-01 111733454 THE CHILD CENTER OF NY INC CHIL 7186517770 118-35 QUEENS BLVD 6TH FLOOR FOREST HILLS NY 11375 STEPHEN DONOWITZ CHIEF FINANCIAL & ADMIN. OFFICER 7186517770 2024-05-15 1 STEPHEN DONOWITZ XXX-XX-XXXX 1 EVA MRUK P00543254 2122862600 2024-05-15 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEPHEN DONOWITZ 118-35 QUEENS BLVD 6TH FLOOR FOREST HILLS NY 11375 93032082 0 X WWW.CHILDCENTERNY.ORG X 1953 NY THE CHILD CENTER OF NY STRENGTHENS FAMILY AND BUILDS COMMUNITY. WE DO THIS BY DELIVERING ON OUR MISSION: TO STRENGTHEN CHILDREN AND FAMILIES WITH SKILLS, OPPORTUNITIES, AND EMOTIONAL SUPPORT TO BUILD HEALTHY, SUCCESSFUL LIVES. WE SERVE FAMILIES AND INDIVIDUALS OF ALL AGES - FROMBIRTH TO ADULTHOOD - WITH EVIDENCE-BASED, INTEGRATED PROGRAMS AND INNOVATIVE INITIATIVES. WE ARE COMMUNITY BUILDERS AND INNOVATORS, WORKING IN PARTNERSHIP WITH CLIENTS TO CREATE SOLUTIONS AIMED AT BREAKING THE CYCLE OF GENERATIONAL POVERTY. OUR DIVISIONS ARE BEHAVIORAL HEALTH (MENTAL HEALTH AND SUBSTANCE USE), EARLY CHILDHOOD EDUCATION, HEALTH HOMES AND INTEGRATED CARE, PREVENTION AND FAMILY SUPPORT, RESIDENTIAL SERVICES AND YOUTH DEVELOPMENT. WE SERVE THE WHOLE PERSON, ENTIRE FAMILY, AND LARGER COMMUNITY . 28 28 2892 78 0 0 60429906 58189272 26110050 34332782 33667 362644 -43915 -75618 86529708 92809080 71124 782611 0 0 57050412 65198477 180196 187368 699691 19532349 21728421 76834081 87896877 9695627 4912203 31178203 56551476 16258274 36708808 14919929 19842668 X THE CHILD CENTER OF NY STRENGTHENS CHILDREN AND FAMILIES WITH SKILLS, OPPORTUNITIES, AND EMOTIONAL SUPPORT TO BUILD HEALTHY, SUCCESSFUL LIVES. 0 0 25383385 0 1065128 YOUTH DEVELOPMENT:THE CHILD CENTER OF NY OPERATES MANY YOUTH PROGRAMS DESIGNED INTENTIONALLY TO POSITIVELY IMPACT THE DEVELOPMENT OF YOUNG PEOPLE. WE OFFER EXTENDED LEARNING OPPORTUNITIES DURING THE DAY, AFTER SCHOOL, AND OVER THE SUMMER, INCLUDING ACADEMIC SUPPORT; ENRICHMENT; COMMUNITY SERVICE; COLLEGE AND CAREER READINESS; POSITIVE HEALTH AND CHARACTER DEVELOPMENT AND MORE. 16950940 0 15066757 BEHAVIORAL HEALTH:LICENSED AND CREDENTIALED MENTAL HEALTH AND SUBSTANCE USE PROFESSIONALS OFFER INDIVIDUAL AND FAMILY COUNSELING FOR CHILDREN, ADOLESCENTS, AND ADULTS IN A CULTURALLY SENSITIVE MANNER. WE OFFER SERVICES FOR THE WHOLE FAMILY WITH PROGRAMS SUCH AS THE PERINATAL INTENSIVE OUTPATIENT PROGRAM, YOUTH INTENSIVE OUTPATIENT PROGRAM, THE EARLY CHILDHOOD MENTAL HEALTH INITIATIVE, AND MORE. OUR CLIENTS CAN RECEIVE SERVICES WHEREVER THEY NEED TO BE: AT HOME, IN THEIR SCHOOLS, OR AT WELLNESS CENTERS. 11405788 26096 12879454 RESIDENTIAL SERVICES:THE CHILD CENTER RESIDENTIAL TREATMENT FACILITY PROVIDES A SAFE AND WARM ENVIRONMENT AND THE HIGHEST LEVEL OF CARE FOR YOUTH WHO HAVE HAD MULTIPLE PSYCHIATRIC HOSPITAL STAYS AND JUVENILE JUSTICE-INVOLVED YOUTH WITH PSYCHIATRIC DISORDERS. OUR GOAL IS TO ENSURE THAT YOUNG PEOPLE IN RESIDENTIAL TREATMENT CAN REALIZE SUSTAINED POSITIVE OUTCOMES POST-TREATMENT, INCLUDING IMPROVED FAMILY RELATIONSHIPS AND SUCCESS LIVING IN THE COMMUNITY. 19692012 756515 5321443 OTHER PROGRAM SERVICES:OTHER PROGRAM SERVICES INCLUDE PREVENTION AND FAMILY SUPPORT, EARLY CHILDHOOD EDUCATION, HEALTH HOMES AND INTEGRATED CARE, AND OTHER SERVICES. IN OUR PREVENTION AND FAMILY SUPPORT DIVISION, GOVERNMENT AGENCIES SUCH AS THE NYC ADMINISTRATION FOR CHILDREN'S SERVICES (ACS), SCHOOL OFFICIALS, AND PARENTS LOOK TO US TO STEP IN TO STOP OR PREVENT CHILD ABUSE, HELP FAMILIES CONFRONT PARENTING CHALLENGES SAFELY AND CONSTRUCTIVELY, AND KEEP FAMILIES TOGETHER WHENEVER POSSIBLE. IN EARLY CHILDHOOD EDUCATION, THE CHILD CENTER SERVES CHILDREN AGES 0-5 AND THEIR FAMILIES WITH HEAD START, EARLY HEAD START, AND THE NATIONALLY ACCLAIMED PARENTCHILD+ PROGRAM. PROGRAMS ENSURE CHILDREN ARE ACADEMICALLY READY TO LEARN AND SOCIALLY AND EMOTIONALLY READY TO THRIVE, AND THEY SERVE AS A GATEWAY TO CONNECTING WITH OTHER SERVICES. IN HEALTH HOMES AND INTEGRATED CARE, THE CHILD CENTER SERVES AS A CARE MANAGEMENT AGENCY FOR CHILDREN, ADULTS, AND FAMILIES WITH COMPLEX MENTAL HEALTH AND CHRONIC HEALTH NEEDS. THROUGH VIRTUAL "HEALTH HOMES," RESOURCE COORDINATORS FACILITATE COMMUNICATION AMONG PROVIDERS TO ENSURE CHILDREN'S NEEDS ARE MET - WHETHER THAT MEANS CONNECTING THEM TO THERAPY OR FINDING THEM A SAFE PLACE TO LIVE. OTHER SERVICES REPRESENT CASH+COMMUNITY WORKS PROGRAM AND OTHER ONE-TIME PROGRAM FUNDING. 19692012 756515 5321443 73432125 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 1 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 309 0 2892 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X X STEPHEN DONOWITZ CFAO 7186517770 118-35 QUEENS BLVD 6TH FLOOR FOREST HILLS NY 11375 ADAM H SCHWARTZ PRESIDENT 5.00 X X 0 0 0 RICHARD JAY EXECUTIVE VICE PRESIDENT 5.00 X X 0 0 0 SAMUEL B FREED EXECUTIVE VICE PRESIDENT 5.00 X X 0 0 0 CYNTHIA MANN HAIKEN VICE PRESIDENT 5.00 X X 0 0 0 GARRETT D'ALESSANDRO TREASURER 2.00 X X 0 0 0 KRISTEN LONERGAN SECRETARY 5.00 X X 0 0 0 KRISTIN AMATO DIRECTOR 2.00 X 0 0 0 JULIE AMADEO DIRECTOR 2.00 X 0 0 0 PAUL AVVENTO DIRECTOR 2.00 X 0 0 0 BENJAMIN BAHR DIRECTOR 2.00 X 0 0 0 KATIE BRENNAN DIRECTOR 2.00 X 0 0 0 BARBARA DELI DIRECTOR 2.00 X 0 0 0 ROSAURA GONZALEZ DIRECTOR 2.00 X 0 0 0 ALLISON GREENE DIRECTOR 2.00 X 0 0 0 ANNE MARIE MACARI DIRECTOR 2.00 X 0 0 0 KARA MANNERS DIRECTOR 2.00 X 0 0 0 JENNIFER MILACCI DIRECTOR 2.00 X 0 0 0 BARBARA MULVEE DIRECTOR 2.00 X 0 0 0 JOANNE PERSAD DIRECTOR 2.00 X 0 0 0 MAALIKA N RASTOGI DIRECTOR 2.00 X 0 0 0 CRAIG RATIGAN DIRECTOR 2.00 X 0 0 0 GELVINA RODRIGUEZ STEVENSON DIRECTOR 2.00 X 0 0 0 ILENE SISCOVICK DIRECTOR 2.00 X 0 0 0 KYLIE SPRINGS DIRECTOR 2.00 X 0 0 0 KAIRUS TARAPORE DIRECTOR 2.00 X 0 0 0 SUNILA TEJPAUL DIRECTOR 2.00 X 0 0 0 Y CLAIRE WANG DIRECTOR 2.00 X 0 0 0 DARRELL WILLIAMS DIRECTOR 2.00 X 0 0 0 TRACI A DONNELLY CHIEF EXECUTIVE OFFICER 35.00 X 538108 0 44577 STEPHEN DONOWITZ CHIEF FINANCIAL AND ADMINISTRATIVE OFFICER 35.00 X 348364 0 31892 AYODOLA A ADIGUN PSYCHIATRIST 28.00 X 351063 0 21337 PAMELA S GUBUAN CHIEF COMPLIANCE OFFICER 28.00 X 250257 0 66684 INSOON YANG PSYCHIATRIC MENTAL HEALTH NURSE PRACTITIONER 35.00 X 287031 0 28863 LEON P GREENE CHIEF STRATEGY OFFICER 35.00 X 255393 0 59287 RICHARD L CALLADO PSYCHIATRIC MENTAL HEALTH NURSE PRACTITIONER 35.00 X 243375 0 49348 2273591 0 301988 49 0 1 0 JUN'S CONSTRUCTION INC 12203 14TH AVENUE COLLEGE POINT NY 11356 CONSTRUCTION SERVICES 961000 TECHWORKS CONSULTING INC 4551B SUNRISE HIGHWAY BOHEMIA NY 11716 IT CONSULTING SERVICES 780717 CERIDIAN HCM INC PO BOX 772830 CHICAGO IL 606772830 PAYROLL SERVICES 545706 COOK AND KRUPA LLC 81 JERICHO TURNPIKE MINEOLA NY 11501 RENOVATION SERVICES 341252 SWAN KIDS INC 212 W 22ND ST SUITE 1N NEW YORK NY 10011 AFTERSCHOOL PROGRAM SERVICES 213890 14 1939 566703 48787189 8833441 15095 58189272 PATIENT SERVICE/MEDICAID 624100 34164109 34164109 THIRD PARTY AND SELF-PAY 624100 168673 168673 34332782 362969 362969 14770 15095 -325 -325 -325 60155 566703 207907 -147752 -147752 REIMBURSEMENT 900099 49263 49263 OTHER INCOME 900099 16044 16044 REBATE 900099 5342 5342 1485 1485 72134 92809080 34332782 0 287026 100 100 782511 782511 988264 988264 51107253 44934584 5971436 201233 3234805 2826255 394060 14490 5232758 4909605 316002 7151 4635397 4046202 571678 17517 175568 23700 151868 126390 126390 187368 187368 14072 14072 3900957 2190601 1706709 3647 410536 135987 274549 3413948 2861672 358801 193475 1649236 855647 778346 15243 4637526 3676020 924364 37142 100436 81794 17887 755 5161 5161 42418 42418 529745 233 529512 500149 464850 33846 1453 PROGRAM ACTIVITIES 3379954 3342811 29156 7987 EQUIPMENT EXPENSES 1112032 1053517 56601 1914 REPAIRS AND MAINTENANCE 946518 824176 122029 313 STAFF DEVELOPMENT 536140 363437 172593 110 247635 53262 184480 9893 87896877 73432125 13765061 699691 2603594 3716660 4571052 5948232 14347230 18936135 1087830 1311612 692758 1409206 7184093 5034332 2310035 2149761 5381554 4374106 184150 18705764 31178203 56551476 8988358 10162288 2927226 3191134 32016 25238 1809000 0 2501674 23330148 16258274 36708808 X 13792009 14745501 1127920 5097167 14919929 19842668 31178203 56551476 X 4912203 21036 -10500 X X 0 1 X 1 1 1 X 41511930 45922085 43590457 60429906 58189272 249643650 41511930 45922085 43590457 60429906 58189272 249643650 249643650 4064 2296 53 33593 362969 402975 69267 255043 170334 29129 72134 595907 250642532 114923521 0.99600 0.99330 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: VENDOR AND OTHER CREDITS - 2018 AMOUNT: $ 5,625. 2020 AMOUNT: $ 93,849. REFUND - 2018 AMOUNT: $ 3,537. 2019 AMOUNT: $ 52,220. 2020 AMOUNT: $ 38,664. 2021 AMOUNT: $ 6,227. 2022 AMOUNT: $ 1,485. INCENTIVE PAYMENT - 2018 AMOUNT: $ 34,605. DISABILITY CLAIM - 2018 AMOUNT: $ 3,271. READ INITIATIVE - 2018 AMOUNT: $ 18,964. REIMBURSEMENTS - 2020 AMOUNT: $ 30,708. 2021 AMOUNT: $ 5,716. 2022 AMOUNT: $ 49,263. OTHER INCOME - 2018 AMOUNT: $ 3,265. 2019 AMOUNT: $ 202,823. 2020 AMOUNT: $ 7,113. 2021 AMOUNT: $ 14,915. 2022 AMOUNT: $ 16,044. REBATE - 2021 AMOUNT: $ 2,271. 2022 AMOUNT: $ 5,342. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3363523 2339335 1024188 2937178 2155064 782114 883392 539933 343459 2149761 SECURITY DEPOSITS 175442 RIGHT OF USE ASSET - OPERATING LEASES, NET 18530322 18705764 DUE TO GOVERNMENTAL AGENCIES 4207074 LEASES PAYABLE 19123074 23330148 X 93497125 21036 743706 764742 92732383 14072 62625 76697 92809080 88574386 743706 10500 754206 87820180 14072 62625 76697 87896877 PART IV, LINE 2B: THE ORGANIZATION HELD CUSTODIAL ACCOUNTS ON BEHALF OF THE CLIENTS. PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION AND/OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR YEARS PRIOR TO FISCAL 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING FEES REPORTED ON PART IX, LINE 11 62,625. PART XII, LINE 2D - OTHER ADJUSTMENTS: WRITE OFF OF UNCOLLECTIBLE PLEDGES 10,500. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING FEES REPORTED ON PART IX, LINE 11 62,625. X X X X X X 1 BASCH PRODUCTIONS LLC 30 WEST STREET 8A NEW YORK NY 10004 GENERAL FUNDRAISING 0 626858 62625 564233 MELISSA LEVINSOHN 118-35 QUEENS BOULEVARD FOREST HILLS NY 11375 GRANTWRITING 0 0 42673 -42673 JUSTICE WRITING LLC 118-35 QUEENS BOULEVARD FOREST HILLS NY 11375 GRANTWRITING 0 0 82070 -82070 626858 187368 439490 NY 70TH ANNIV. GALA 626858 566703 60155 24010 91000 6750 86147 626858 566703 60155 24010 91000 6750 86147 207907 -147752 SCHEDULE G, PART I, LINE 2B, COLUMN (V) BASCH PRODUCTIONS, LLC: TO ASSIST IN THE MANAGEMENT AND IMPLEMENTATION OF THE ANNUAL GALA. THE FEE FOR BASCH PRODUCTIONS' SERVICES IS $62,500, PLUS ANY OTHER ADDITIONAL FEES. ADDITIONAL EXPENSES FOR THE ADMINISTRATIVE SUPPORT OF THE EVENT, SUCH AS COURIER SERVICES, POSTAGE, TRANSPORTATION, EXPRESS MAIL AND MISCELLANEOUS SUPPLIES, ETC. NEED TO BE REIMBURSED BY THE CHILD CENTER OF NY. ALL REIMBURSEMENTS ARE SUBJECT TO THE CHILD CENTER OF NY'S PRIOR APPROVAL. MELISSA LEVINSON: THE AGREEMENT PROVIDES FOR THE PAYMENT OF SERVICES AT AN HOURLY RATE AND DOES NOT PROVIDE FOR THE PAYMENT OF REIMBURSEMENT OF EXPENSES. JUSTICE WRITING, LLC: THE AGREEMENT PROVIDES FOR THE PAYMENT OF SERVICES AT AN HOURLY RATE AND DOES NOT PROVIDE FOR THE PAYMENT OF REIMBURSEMENT OF EXPENSES. 1 FUND FOR FAMILIES PROGRAM 399 74017 CASH+COMMUNITY WORKS PROGRAM 297 682398 RESIDENTIAL TREATMENT FACILITY - SERVICE DOLLARS 19 26096 PART I, LINE 2: FUNDS FOR FAMILIES - DISTRIBUTION OF FUNDS IS SUBJECT TO APPROVAL BY PROGRAM DIRECTORS AND MONITORED THROUGH THE NEW YORK STATE CHILD ADOLESCENT REPORTING SYSTEM (CAIRS). THE NEW YORK STATE OFFICE OF MENTAL HEALTH REGULATES THE USE OF THESE FUNDS. CASH+ COMMUNITY WORKS - FAMILIES COMMIT FOR A THREE-YEAR PERIOD AND MEET REGULARLY WITH A NEIGHBORHOOD-BASED PEER NETWORK AND A CHILD CENTER FAMILY AND COMMUNITY LIAISON. WE PROVIDE UNRESTRICTED MONTHLY CASH INCENTIVES FOR 18 MONTHS PLUS A ONE-TIME TRANSITION GRANT TO SUPPORT FAMILIES' FINANCIAL AND WELLNESS GOALS. FAMILIES DOCUMENT SPENDING, ACCESS RESOURCES, AND RECEIVE CROWDFUNDING SUPPORT VIA A DATA PLATFORM. PARTICIPANTS CAN ALSO APPLY FOR GRANTS TO SUPPORT GOALS SUCH AS ESTABLISHING A BUSINESS OR ATTENDING SCHOOL. FAMILIES AGREE TO CONTINUE USING A DATA PLATFORM AND MEET WITH THEIR PEER NETWORK TO SHARE PROGRESS AND DATA FOR AN ADDITIONAL 18 MONTHS. RTF SERVICE DOLLLARS IS TO PROVIDE FUNDS FOR RECIPIENTS' IMMEDIATE AND/OR EMERGENCY NEEDS. THE USE OF SERVICES DOLLARS IN THE RTF PROGRAM SHOULD INCLUDE PARTICIPATION OF THE RECIPIENT OF SERVICES, WHO SHOULD PLAY A SIGNIFICANT ROLE IN THE PLANNING FOR, AND THE UTILIZATION OF, SERVICE DOLLARS. X X X X 0 0 0 0 0 0 0 1 0 TRACI A DONNELLY CHIEF EXECUTIVE OFFICER 408305 0 129803 0 0 0 30500 0 14077 0 582685 0 0 0 STEPHEN DONOWITZ CHIEF FINANCIAL AND ADMINISTRATIVE OFFICER 291098 0 57266 0 0 0 30500 0 1392 0 380256 0 0 0 AYODOLA A ADIGUN PSYCHIATRIST 351063 0 0 0 0 0 0 0 21337 0 372400 0 0 0 PAMELA S GUBUAN CHIEF COMPLIANCE OFFICER 215607 0 34650 0 0 0 26138 0 40546 0 316941 0 0 0 INSOON YANG PSYCHIATRIC MENTAL HEALTH NURSE PRACTITIONER 287031 0 0 0 0 0 28702 0 161 0 315894 0 0 0 LEON P GREENE CHIEF STRATEGY OFFICER 220743 0 34650 0 0 0 26138 0 33149 0 314680 0 0 0 RICHARD L CALLADO PSYCHIATRIC MENTAL HEALTH NURSE PRACTITIONER 238375 0 5000 0 0 0 25233 0 24115 0 292723 0 0 0 PART I, LINE 7 PERFORMANCE INCENTIVES WERE DETERMINED AND APPROVED BY THE COMPENSATION COMMITTEE AND REPORTED AS TAXABLE COMPENSATION. FORM 990, PART I, LINE 5, AND PART V, LINE 2A: DURING 2022, THE ORGANIZATION TERMINATED ITS RELATIONSHIP WITH THE PROFESSIONAL EMPLOYER ORGANIZATION (PEO). THEREFORE, TWO SETS OF 2022 FORM W-2S WERE ISSUED. THE ORGANIZATION ISSUED 1,464 FORM W-2S UNDER THE PEO AND 1,428 UNDER THE CHILD CENTER OF NY, INC. THE ORGANIZATION CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 ARE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE ORGANIZATION IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART VII, SECTION A AND PART IX, LINES 5-10. FORM 990, PART VI, SECTION B, LINE 11B THE CHILD CENTER OF NY HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM. IT IS REVIEWED BY THE CHIEF FINANCIAL AND ADMINISTRATIVE OFFICER AND MANAGEMENT AND A COMPLETE COPY IS PROVIDED TO ALL MEMBERS OF THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS APPLICABLE FOR ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES. THE POLICY IS CIRCULATED TO ALL NEW EMPLOYEES AND BOARD MEMBERS AND IS CIRCULATED ANNUALLY TO EXISTING EMPLOYEES AND BOARD MEMBERS. THE COMPLETION OF A CONFLICT OF INTEREST POLICY REPORTING FORM IS REQUIRED AT LEAST ANNUALLY. IN ADDITION, EACH BOARD MEMBER MUST SUBMIT TO THE SECRETARY OF THE BOARD A WRITTEN STATEMENT OF POSSIBLE CONFLICT(S), IF ANY. THE AUDIT COMMITTEE OF THE BOARD ANNUALLY REVIEWS ALL THE WRITTEN STATEMENTS AND ADVISES THE CEO AND THE BOARD CONCERNING OF ANY POTENTIAL CONFLICT(S). IF AN APPLICABLE PARTY HAS AN INTEREST WITH RESPECT TO ANY PARTICULAR RELATED PARTY TRANSACTION CONTEMPLATED OR PROPOSED TO BE TAKEN BY THE CHILD CENTER OF NY, HE OR SHE MUST PROMPTLY DISCLOSE THE POTENTIAL CONFLICT AND THE MATERIAL FACTS TO THE PRESIDENT & CEO AND THE AUDIT COMMITTEE OF THE BOARD. SUCH APPLICABLE PARTY MUST ANSWER ANY QUESTIONS FROM, AND MAY PRESENT INFORMATION TO, THE AUDIT COMMITTEE OF THE BOARD ABOUT THE MATTER PRIOR TO THE COMMENCEMENT OF DELIBERATIONS OR VOTING RELATING TO THE TRANSACTION. SUCH APPLICABLE PARTY MUST NOT BE PRESENT AT ANY VOTE WITH RESPECT TO THE MATTER OR PARTICIPATE IN THE DISCUSSION OF THE MATTER, AND, IF SUCH APPLICABLE PARTY IS A BOARD MEMBER, HE OR SHE MUST NOT BE COUNTED FOR THE PURPOSES OF A QUORUM AND MUST NOT VOTE ON THE ISSUE. NO APPLICABLE PARTY WHO IS PARTY TO A RELATED PARTY TRANSACTION MUST IMPROPERLY INFLUENCE OR ATTEMPT TO INFLUENCE THE DELIBERATION OR VOTING ON SUCH TRANSACTION. THE EXISTENCE AND RESOLUTION OF ANY CONFLICT MUST BE DOCUMENTED IN THE CHILD CENTER OF NY'S RECORDS, INCLUDING IN THE MINUTES OF ANY MEETING AT WHICH THE CONFLICT WAS DISCUSSED OR VOTED UPON. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES COMPARABILITY DATA OF SIMILARLY SIZED ORGANIZATIONS TO IDENTIFY INDUSTRY STANDARD SALARY RANGES FOR DETERMINING THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL AND ADMINISTRATIVE OFFICER. INITIAL COMPENSATION AND ANY BONUSES OR INCREASES ARE APPROVED BY THE EXECUTIVE COMMITTEE. COST OF LIVING INCREASES ARE APPROVED BY THE FULL BOARD AS PART OF THE ANNUAL BUDGET APPROVAL PROCESS. THIS PROCESS WAS LAST UNDERTAKEN IN FISCAL YEAR 2023. THE COMPARABILITY DATA AND REQUIRED APPROVALS ARE DOCUMENTED AND MAINTAINED IN THE ORGANIZATION'S RECORDS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG, AS WELL AS OTHER SIMILAR TYPES OF WEBSITES. THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST. IN ADDITION, THE AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE POSTED ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XI, LINE 9: WRITE OFF OF UNCOLLECTIBLE PLEDGES -10,500. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FRO THE PRIOR YEAR.