2024-11-15T16:10:45-06:00 2023-12-31 134153411 FRANK E MALARA CPA PC 84 BUSINESS PARK DRIVE ARMONK NY 105041734 990 2023-01-01 133585332 THE JAY HERITAGE CENTER JAYH 9146989275 210 BOSTON POST ROAD RYE NY 105801126 TIMOTHY YATES TREASURER 9146989275 2024-11-15 1 0 FRANK MALARA P01431312 9142195660 2023 2024-10-15 13:58:12Z TIMOTHY YATES 210 BOSTON POST ROAD RYE NY 105801126 2176976 0 X WWW.JAYCENTER.ORG X 1990 NY RESTORE AND PRESERVE THE 1838 PETER AUGUSTUS JAY HOUSE AND RELATED PROPERTY 16 16 2 50 0 0 2421673 1970215 7380 7100 13586 109693 -7784 -58223 2434855 2028785 0 0 0 0 176520 87035 0 0 42347 407659 484300 584179 571335 1850676 1457450 9964646 11411391 10170 10090 9954476 11401301 X RESTORE AND PRESERVE THE 1838 PETER AUGUSTUS JAY HOUSE, THE 1907 CARRIAGE HOUSE AND GROUNDS FOR USE AS A CENTER FOR PUBLIC EDUCATION WITH A FOCUS ON AMERICAN HISTORY; ARTS AND ACHITECTURE; LANDSCAPE, AND THE LEGACY OF JOHN JAY AND THE VALUES FUNDAMENTAL TO THE CONTINUING TASK OF DEFINING AMERICA. 0 0 266849 116793 PRESERVATION/RESTORATION, NOT INCLUDING CAPITALIZED RESTORATION AND REHABILITATION COSTS. THE RESTORATION IS A SIGNIFICANT PROGRAM ACTIVITY, HOWEVER BY CAPITALIZING THE COSTS OF THIS PROGRAM ACTIVITY THOSE COSTS ARE NOT REFLECTED IN THE CENTER'S PROGRAM EXPENSES. IN ADDITION THE VALUE OF VOLUNTEERS WHO PROVIDE SKILLED LABOR IN RESEARCH OF HISTORICAL INFORMATION AND ARCHITECTURAL STYLES AND METHODS IS NOT REPRESENTED IN PROGRAM EXPENSE. 204439 PUBLIC PROGRAMS: GUIDED TOURS OF JAY HOUSE RESTORATION-IN-PROGRESS, TOURS OF BOSTON POST ROAD HISTORICAL DISTRICT, PUBLICATION OF DISTRICT GUIDE, SLIDE PRESENTATIONS, LECTURES AND EXHIBITS ON HISTORY, ARCHITECTURE, AND LANDSCAPE: MUSEUM THEATER PROGRAM FOR SCHOOLS AND PUBLIC (STRIVING FOR FREEDOM) SCHOOL PROGRAMS ON HISTORY AND ARCHITECTURE IN CLASSROOMS AND ON SITE, CHILDREN'S ARCHITECTURAL DISCOVERY TOUR, ARCHITECTURE SUMMER CAMP; AND WRITING AND DISTRIBUTION OF A NEWSLETTER. 471288 1 1 0 0 0 0 1 1 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 13 0 1 2 1 0 0 0 0 0 1 1 0 0 0 0 X 16 16 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 1 1 0 X X THE ORGANIZATION 9146989275 210 BOSTON POST ROAD RYE NY 105801126 X SUZANNE CLARY PRESIDENT 5.00 X X 0 0 0 MICHAEL A KOVNER VICE PRESIDENT 0.50 X X 0 0 0 TIM YATES TREASURER 2.00 X X 0 0 0 CATHERINE ARESTY TRUSTEE 0.50 X 0 0 0 TRACY L EDWARDS TRUSTEE 0.50 X 0 0 0 BETSY BUTTRILL WHITE VICE PRESIDENT 0.50 X X 0 0 0 ELIZABETH SCHOFF GARRETT TRUSTEE 0.50 X 0 0 0 SHELBY D GREEN TRUSTEE 0.50 X 0 0 0 JORIS VAN ROIJEN VICE PRESIDENT 0.50 X X 0 0 0 CAROLINE OLMSTEAD WALLACH TRUSTEE 0.50 X 0 0 0 NIKOLAAS HENKET ADVISORY MEMBER 0.30 X 0 0 0 JAY E CANTOR ADVISORY MEMBER 0.30 X 0 0 0 PIERRE JAY DE VEGH ADVISORY MEMBER 0.30 X 0 0 0 JOHN JAY DUBOIS ADVISORY MEMBER 0.30 X 0 0 0 GRIFFEN SAMPLES ADVISORY MEMBER 0.30 X 0 0 0 ALEXA HAMPTON ADVISORY MEMBER 0.30 X 0 0 0 JOHN CLARKSON JAY ADVISORY MEMBER 0.30 X 0 0 0 JAMES T KELSEY ADVISORY MEMBER 0.30 X 0 0 0 DAVID M PARSONS ADVISORY MEMBER 0.30 X 0 0 0 FRANK E SANCHIS III ADVISORY MEMBER 0.30 X 0 0 0 DEMAREST DUCKWORTH ADVISORY MEMBER 0.30 X 0 0 0 NICHOLAS A ROBINSON ADVISORY MEMBER 0.30 X 0 0 0 ARETE SWARTZ WARREN ADVISORY MEMBER 0.30 X 0 0 0 PETER DOANE ADVISORY MEMBER 0.30 X 0 0 0 AILEEN BURDICK TRUSTEE 0.50 X 0 0 0 LORI FONTANES TRUSTEE 0.50 X 0 0 0 SARA GODDARD TRUSTEE 0.50 X 0 0 0 BRADFORD NEUMAN TRUSTEE 0.50 X 0 0 0 JORGE OTERO-PAILOS TRUSTEE 0.50 X 0 0 0 LINDSAY BELLO MARTIN TRUSTEE 0.50 X 0 0 0 0 0 0 0 0 0 0 0 3255 77154 1889806 1970215 PROGRAM FEES 900099 7100 7100 7100 113248 113248 32688 36243 -3555 -3555 -3555 53725 77154 111948 -58223 -58223 2028785 116793 0 -58223 23656 14194 4731 4731 54877 38414 10975 5488 8502 5951 1701 850 37823 16453 19857 1513 10284 708 6029 3547 21100 21100 39749 35774 3975 8624 8624 53544 45513 5354 2677 BUILDING MAINTENANCE & 186518 186518 PROGRAM COSTS 110529 110529 PRINTING AND POSTAGE 7111 4266 1166 1679 TELEPHONE 5080 3556 762 762 3938 788 3150 571335 471288 57700 42347 976130 979087 895 895 137429 107792 6273 29637 145675 67375 1421623 2908082 7414050 7426315 9964646 11411391 10170 10090 10170 10090 X 7958436 7851800 1996040 3549501 9954476 11401301 9964646 11411391 X 1457450 -10625 X X 0 1 X 1 0 X 481202 1076002 531690 2421673 1970215 6480782 481202 1076002 531690 2421673 1970215 6480782 3266442 3214340 113248 113248 6594030 0.48750 0.49680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X 1 1.50 1 1 1 7426315 X X X 0 79287 79287 0 129 129 0 58013 28376 29637 29637 INVESTMENTS - US TREASURY BILLS 2908082 F 2908082 PROPERTY AND HISTORICAL RESTORATION 7426315 7426315 X 2018160 -10625 -10625 2028785 0 2028785 571335 0 571335 0 571335 PART X, LINE 2: THE CENTER BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTICTIONS FORM 990, SCH D, LINE 9 PART II, LINE 9: THE ORGANIZATION OBTAINED THE RIGHTS TO MAINTAIN TWO HISTORICAL STRUCTURES REFERRED TO AS THE JAY HOUSE AND THE CARRIAGE HOUSE LOCATED IN BOSTON POST ROAD NATIONAL HISTORICAL LANDMARK DISTRICT IN RYE, NEW YORK. IN 1993, THE SITE WAS DESIGNATED AS A NATIONAL HISTORICAL LANDMARK AND ORGANIZATION IS AND HAS BEEN ENGAGED IN A HISTORIC RESTORATION. THE SITE IS OPEN TO THE GENERAL PUBLIC AND PART OF THE FACILITY CONTAINS HISTORICAL AND EDUCATIONAL EXHIBITS RELATED TO BOTH THE SITE AND THE LIFE AND TIMES OF JOHN JAY. THE ORIGINAL CONVEYANCE COST OF OBTAINING THE RIGHTS TO RESTORE THE PROPERTIES FROM WESTCHESTER COUNTY HAS BEEN STATED AT $2. THE COSTS OF RESTORATION ARE STATED AT COST OF THE RENOVATIONS IN THE FINANCIAL STATEMENTS, AND ARE NOT DEPRECIATED BECAUSE THE PROPERTY IS CONSIDERED A HISTORICAL TREASURE WHOSE ECONOMIC BENEFIT AND SERVICE POTENTIAL ARE ESSENTIALLY UNDIMINISHED BY TIME. PART III, LINE 1A: PROPERTY AND EQUIPMENT ARE STATED AT COST, OR IF DONATED, AT THE ESTIMATED FAIR MARKET VALUE AT THE TIME OF RECEIPT. HISTORICAL RESTORATIONS HAVE UNDIMINISHED ECONOMIC BENEFIT AND THE RESTORATION HAS AN UNLIMITED LIFE, THEREFORE, HISTORICAL EXPENDITURES ARE CAPITALIZED BUT NOT DEPRECIATED. PART III, LINE 4: THE JAY CENTER'S LAND AND BUILDINGS CONSIST OF THE JAY HOUSE AND CARRIAGE HOUSE AND 1.5 ACRES OF LAND ON WHICH THE STRUCTURES WERE BUILT. THE PROPERTY WAS ASSIGNED TO THE JAY CENTER IN CONNECTION WITH THE PURCHASE OF THE PROPERTY KNOWN AS THE JAY ESTATE. THE PROPERTY IS SITUATED IN THE BOSTON POST ROAD NATIONAL HISTORIC LANDMARK DISTRICT, LOCATED IN RYE, NEW YORK. THE BUILDINGS ARE BEING RESTORED AND REHABILITATED. COST OF RESTORATIONS IS STATED AT COST. NO DEPRECIATION HAS BEEN PROVIDED SINCE THE PROPERTY IS CONSIDERED A HISTORICAL TREASURE WHOSE ECONOMIC BENEFIT AND SERVICE POTENTIAL ARE ESSENTIALLY UNDIMINISHED. PART X. LINE 2, TAX EXEMPT STATUS: THE CENTER HAS BEEN DETERMINED TO BE AN ORGANIZATION EXEMPT FROM TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC), AND IS CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER IRC SECTION 509(A). IN ADDITION, THE CENTER QUALIFIES FOR CHARITABLE CONTRIBUTIONS DEDUCTIBLE BY DONORS UNDER IRC SECTION 170(B) (1) (A). THE CENTER'S ACCOUNTING POLICY IS TO PROVIDE LIABILITIES FOR UNCERTAIN TAX POSITIONS WHEN A LIABILITY IS PROBABLE AND ESTIMABLE. MANAGEMENT IS NOT AWARE OF ANY VIOLATION OF ITS TAX STATUS AS AN ORGANIZATION EXEMPT FROM INCOME TAXES, NOR OF ANY EXPOSURE TO UNRELATED BUSINESS INCOME TAX. INFORMATION RETURNS FOR THE YEARS 2020 TO THE PRESENT YEAR ARE SUBJECT TO AUDIT BY THE APPLICABLE TAXING JURISDICTIONS. FALL SOIREE 130879 77154 53725 57683 20490 24150 9625 130879 77154 53725 57683 20490 24150 9625 111948 -58223 X 1 25872 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE JAY CENTER IS A MEMBERSHIP ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE BOARD OR OTHER MEMBERS MAY NOMINATE NEW BOARD MEMBERS WHO ARE APPROVED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B FEDERAL FORM 990 IS PREPARED BY THE ORGANIZATION'S CPA. IT IS REVIEWED BY THE JAY HERITAGE CENTER'S BOARD PRESIDENT AND BOARD TREASURER. FEDERAL FORM 990 IS DISTRIBUTED TO THE BOARD OF TRUSTEES AND MADE AVAILABLE TO MEMBERS OF THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER MUST COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE THAT IS REVIEWED BY THE EXECUTIVE COMMITTEE AND RETAINED ON FILE. IF A BOARD MEMBER'S ANSWERS TO QUESTIONS CHANGE DUE TO CURRENT CIRCUMSTANCES, THE BOARD MEMBER MUST MODIFY THE QUESTIONNAIRE ON FILE AS APPROPIATE. THE CHANGE IS REVIEWED BY THE EXECUTIVE COMMITTEE. THE PRIMARY OBJECTIVE IS THE DISCLOSURE OF CONNECTIONS WITH INDIVIDUALS OR ORGANIZATIONS THAT DO BUSINESS WITH THE JAY HERITAGE CENTER AND TO REFRAIN THOSE HAVING A CONFLICT OF INTEREST FROM PARTICIPATION IN DECISIONS AFFECTING RELATED TRANSACTIONS. FORM 990, PART VI, SECTION B, LINE 15 THE OFFICERS AND KEY EMPLOYEES ARE UNCOMPENSATED DIRECTORS OR VOLUNTEERS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC, UPON REQUEST, AT THE JAY HERITAGE CENTER'S OFFICE. FORM 990, PART XI, LINE 9: O'NEILL JAY FELLOWS FUND EXPENDITURES -10625.