2024-07-11T14:02:55-05:00 2023-08-31 221914888 NISIVOCCIA LLP 200 VALLEY RD SUITE 300 MT ARLINGTON NJ 07856 990 2022-09-01 222043677 MARTIN LUTHER KING CENTER INC MART 9085263688 1298 PRINCE RODGERS AVENUE BRIDGEWATER NJ 08807 RAJNI CHOPRA EXECUTIVE DIRECTOR 9085263688 2024-07-11 1 RAJNI CHOPRA 999009999 0 CHRISTABEL VALLADARES CPA P02451559 9733281825 2024-07-11 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RAJNI CHOPRA 1298 PRINCE RODGERS AVENUE BRIDGEWATER NJ 08807 728583 0 X WWW.MLKYCENTER.ORG X 1973 NJ THE ORGANIZATION PROVIDES SAFE, AFFORDABLE, AND EDUCATIONALLY-ORIENTED AFTER-SCHOOL AND SUMMER SCHOOL CHILD CARE SERVICES TO CHILDREN WHO LIVE IN THE BRIDGEWATER, NJ AREA. THE CENTER SERVES STUDENTS FROM ALL ETHNIC BACKGROUNDS FROM AGES FIVE THROUGH THIRTEEN, AND FURNISHES TRANSPORTATION, CERTIFIED INSTRUCTION AND NUTRITIOUS MEALS TO ITS PROGRAM PARTICIPANTS. 13 12 21 3 0 0 431981 344555 367354 368180 0 15848 0 0 799335 728583 0 0 0 0 380577 413534 0 0 17340 240985 302255 621562 715789 177773 12794 944344 964486 19694 30466 924650 934020 X THE ORGANIZATION PROVIDES SAFE, AFFORDABLE, AND EDUCATIONALLY-ORIENTED AFTER-SCHOOL AND SUMMER SCHOOL CHILD CARE SERVICES TO CHILDREN WHO LIVE IN THE SOMERSET COUNTY, NJ AREA. THE CENTER SERVES STUDENTS FROM ALL ETHNIC BACKGROUNDS FROM AGES FIVE THROUGH THIRTEEN, AND FURNISHES TRANSPORTATION, CERTIFIED INSTRUCTION AND NUTRITIOUS MEALS TO ITS PROGRAM PARTICIPANTS. 0 0 634260 368180 THE AFTER SCHOOL PROGRAM & SUMMER CAMP OF OUR ORGANIZATION HAS SIGNIFICANTLY IMPROVED STUDENT OUTCOMES, WITH OVER 90% OF PARTICIPANTS ACHIEVING HIGHER GRADES AND COMPLETING CREATIVE PROJECTS. THE ENRICHMENT ACTIVITIES, INCLUDING WEEKLY STEM WORKSHOPS AND EDUCATIONAL FIELD TRIPS, HAVE BROADENED STUDENTS' HORIZONS. PHYSICAL FITNESS AND HEALTHY LIVING WERE PRIORITIZED. SOCIAL SKILLS HAVE IMPROVED THROUGH TEAM-BUILDING EXERCISES AND CONFLICT RESOLUTION TRAINING. OUR SUMMER CAMP'S SPECIALIZED WORKSHOPS AND MULTICULTURAL EVENTS HAVE ATTRACTED DIVERSE INTERESTS, WHILE COMMUNITY ENGAGEMENT HAS BEEN STRENGTHENED. ADDITIONALLY SUBSIDIZED FEES WERE OFFERED TO ALL LOW-INCOME FAMILIES, ENSURING THAT ALL CHILDREN HAVE ACCESS TO OPPORTUNITIES. 634260 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 4 0 1 21 1 0 0 0 0 0 0 0 0 0 0 X 13 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NJ X RAJNI CHOPRA 9085263688 1298 PRINCE RODGERS AVENUE BRIDGEWATER NJ 08807 RAJNI CHOPRA EXECUTIVE DIRECTOR 40.00 X X 112842 0 0 CLARICE COFIE PRESIDENT 1.00 X X 0 0 0 EBONY BLISSETT VICE PRESIDENT 1.00 X X 0 0 0 LEONARD SLOANE TREASURER 1.00 X X 0 0 0 JENNIFER V JONES SECRETARY 1.00 X X 0 0 0 GLORIA ZUCKERMAN TRUSTEE 0.50 X 0 0 0 CURTIS SALLEY JR TRUSTEE 0.50 X 0 0 0 JOHN REIMER TRUSTEE 0.50 X 0 0 0 TAMIKO HUBBARD TRUSTEE 0.50 X 0 0 0 KENNETH WILDONGER TRUSTEE 0.50 X 0 0 0 JAMAAL BERRY TRUSTEE 0.50 X 0 0 0 KENNETH HOBBS TRUSTEE 0.50 X 0 0 0 ERICA GREEN TRUSTEE 0.50 X 0 0 0 112842 0 0 1 0 0 0 0 302313 42242 344555 PROGRAM REVENUE 624410 368180 368180 368180 15848 15848 728583 368180 0 15848 112045 98599 8964 4482 261177 229836 20894 10447 4653 4095 372 186 35659 31380 2853 1426 14108 8465 5643 5315 3189 2126 799 799 8758 7882 876 13921 12529 1392 34199 34199 26337 23703 2634 51539 46385 5154 FOOD EXPENSES 49084 49084 REPAIRS AND MAINTENANCE 33033 29730 3303 FIELD TRIPS 14603 14603 LICENSES AND FEES 14055 8433 5622 36504 32148 4356 715789 634260 64189 17340 247837 190690 504468 468701 83162 95707 13242 10644 11314 11594 1050597 863447 84321 187150 944344 964486 19694 30466 19694 30466 X 924650 934020 924650 934020 944344 964486 12794 -3424 0 X X 0 1 X 1 0 X 285608 221195 276181 431981 344555 1559520 285608 221195 276181 431981 344555 1559520 1559520 6337 17496 15848 39681 1599201 1349849 0.97520 0.98180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 734214 633125 101089 249771 217210 32561 66612 13112 53500 187150 X 761159 -3424 36000 32576 728583 0 728583 751789 36000 36000 715789 0 715789 PART X, LINE 2: THE CENTER IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE CENTER IS ALSO EXEMPT UNDER TITLE 15 OF THE STATE OF NEW JERSEY CORPORATIONS AND ASSOCIATIONS NOT FOR PROFIT ACT. ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAX HAS BEEN PRESENTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE CENTER FOLLOWS THE PROVISIONS OF FASB ASC, INCOME TAXES. THE STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION AS THEY RELATE TO THOSE TAX POSITIONS. THE CENTER DOES NOT EXPECT A SIGNIFICANT INCREASE OR DECREASE TO THE TOTAL AMOUNTS OF UNRECOGNIZED TAX POSITIONS DURING THE YEAR ENDED AUGUST 31, 2023. HOWEVER, THE CENTER IS SUBJECT TO AUDIT BY TAX AUTHORITIES, INCLUDING A REVIEW OF ITS NONPROFIT STATUS WHICH MANAGEMENT BELIEVES WOULD BE UPHELD UPON EXAMINATION. THE CENTER BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS TAX RETURNS. NONETHELESS, THE AMOUNTS ULTIMATELY PAID, IF ANY, UPON RESOLUTION OF THE ISSUES RAISED BY THE TAXING AUTHORITIES MAY DIFFER MATERIALLY FROM THE AMOUNTS ACCRUED FOR EACH YEAR. AS REQUIRED BY LAW, THE CENTER FILES INFORMATIONAL RETURNS WITH BOTH THE FEDERAL AND NEW JERSEY STATE GOVERNMENTS ON AN ANNUAL BASIS - FORM 990 WITH THE INTERNAL REVENUE SERVICE, AND FORM CRI-300R WITH THE STATE. THESE RETURNS ARE SUBJECT TO EXAMINATION BY THESE AUTHORITIES WITHIN CERTAIN STATUTORILY DEFINED PERIODS FOR FEDERAL AND FOR NEW JERSEY. SONYA CHOPRA EMPLOYEE AND FAMILY MEMBER OF EXECUTIVE DIRECTOR 23685 COMPENSATION 0 FORM 990, PART VI, SECTION B, LINE 11B MARTIN LUTHER KING YOUTH CENTER INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS PROVIDED TO THE MEMBERS OF THE ORGANIZATIONS GOVERNING BODY FOR ANY COMMENTS PRIOR TO ITS SUBMISSION. THE GOVERNING BODY IS PROVIDED WITH A REASONABLE AMOUNT OF TIME TO REVIEW THE FORM 990. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED THROUGH MANAGEMENT TO THE OUTSIDE ACCOUNTING FIRM. ANY APPLICABLE ISSUES ARE ADDRESSED PRIOR TO THE RETURN BEING FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C MARTIN LUTHER KING YOUTH CENTER INC. CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IT REGULARLY MONITORS AND ENFORCES. THE BOARD MANDATES THAT ALL MEMBERS OF MANAGEMENT AND THE GOVERNING BODY ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS, GOVERNING BODY AND MANAGEMENT WILL INVESTIGATE THE ISSUE. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST MANAGEMENT AND THE GOVERNING BODY WILL BE NOTIFIED IMMEDIATELY. THE MEMBER WILL NOT BE ALLOWED TO VOTE OR BE A PART OF ANY DECISIONS ABOUT ANY SUCH TRANSACTIONS THAT HAVE TO DO WITH THE CONFLICT UNTIL SUCH TIME THAT THERE IS NO LONGER A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE ORGANIZATIONS OFFICERS OR KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES, AN INDEPENDENT BODY. FORM 990, PART VI, SECTION C, LINE 19 MARTIN LUTHER KING YOUTH CENTER INC. MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE UPON WRITTEN REQUEST AT THE ORGANIZATIONS OFFICE AT 1298 PRINCE RODGERS AVENUE BRIDGEWATER, NJ 08807. IN ADDITION FORM 1023 AS WELL AS THE FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST AT THE ORGANIZATIONS OFFICE AT 1298 PRINCE RODGERS AVENUE BRIDGEWATER, NJ 08807. FORM 990, PART XII, LINE 2C THERE WAS NO CHANGE FROM THE PRIOR YEAR.