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Nonprofiteer
← EASTER SEALS NEW YORK INC

Form 990 for tax year 2023

Filed by EASTER SEALS NEW YORK INC.

Totals

Total revenue
$24,503,362
Total expenses
$25,211,897
Contributions and grants received
$1,462,267
Grants paid
$696,707
Program service revenue
$23,045,486
Investment income
$0
Other revenue
-$4,391
Total assets, end of year
$21,743,073
Total liabilities, end of year
$26,765,366
Net assets or fund balances, end of year
-$5,022,293
Program services expenses (Part IX)
$21,523,851
Management and general expenses
$3,655,312
Fundraising expenses
$32,734
Program service expenses (Part III)
$21,523,851

Program services were 85.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $6,330

  • 1f · All other contributions, gifts and grants

    $1,455,937

  • 2a · Program service revenue: REHAB AND VOCATIONAL PROGRAMS

    total $23,045,486 · related or exempt $23,045,486

  • 8a · Fundraising events: gross income

    $1,200

  • 8a · Fundraising events: contributions included on line 1c

    $6,330

  • 8b · Fundraising events: direct expenses

    $5,591

  • 8c · Net income from fundraising events

    total -$4,391 · excluded -$4,391

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $696,707 · program services $696,707

  • 7 · Other salaries and wages

    total $12,673,687 · program services $12,011,042 · management and general $662,645

  • 8 · Pension plan contributions

    total $851,227 · program services $806,721 · management and general $44,506

  • 9 · Other employee benefits

    total $1,714,852 · program services $1,625,191 · management and general $89,661

  • 10 · Payroll taxes

    total $689,266 · program services $653,228 · management and general $36,038

  • 11b · Fees: legal

    total $120,125 · program services $62,844 · management and general $57,281

  • 11c · Fees: accounting

    total $200 · management and general $200

  • 11g · Fees: other

    total $948,550 · program services $722,580 · management and general $213,343 · fundraising $12,627

  • 12 · Advertising and promotion

    total $150 · program services $150

  • 13 · Office expenses

    total $358,636 · program services $194,260 · management and general $158,305 · fundraising $6,071

  • 14 · Information technology

    total $331,360 · program services $287,126 · management and general $44,234

  • 16 · Occupancy

    total $2,141,790 · program services $685,401 · management and general $1,456,389

  • 17 · Travel

    total $13,588 · program services $13,588

  • 19 · Conferences, conventions and meetings

    total $58,834 · program services $58,834

  • 20 · Interest

    total $238,445 · program services $47,240 · management and general $191,205

  • 22 · Depreciation, depletion and amortization

    total $417,045 · program services $120,879 · management and general $289,505 · fundraising $6,661

  • 23 · Insurance

    total $478,991 · program services $433,828 · management and general $45,163

  • 24a · Other expenses: REIMBURSED EXP (FEDCAP)

    total $2,969,854 · program services $2,809,673 · management and general $160,181

  • 24b · Other expenses: BANK FEES

    total $14,561 · program services $4,310 · management and general $3,115 · fundraising $7,136

  • 24c · Other expenses: TEMPORARY STAFFING

    total $390 · program services $217 · management and general $173

  • 24e · All other expenses

    total $493,639 · program services $290,032 · management and general $203,368 · fundraising $239

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $726,535 · end of year $455,014

  • 3 · Pledges and grants receivable

    beginning of year $160,121 · end of year $153,876

  • 4 · Accounts receivable

    beginning of year $2,842,427 · end of year $3,869,077

  • 9 · Prepaid expenses and deferred charges

    beginning of year $186,892 · end of year $163,232

  • 10a · Land, buildings and equipment: cost or other basis

    $12,908,467

  • 10b · Land, buildings and equipment: accumulated depreciation

    $5,938,625

  • 10c · Land, buildings and equipment, net

    beginning of year $7,585,132 · end of year $6,969,842

  • 11 · Investments: publicly traded securities

    beginning of year $173,360 · end of year $183,706

  • 15 · Other assets

    beginning of year $8,230,493 · end of year $9,948,326

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,042,920 · end of year $1,467,679

  • 19 · Deferred revenue

    end of year $7,590

  • 23 · Secured mortgages and notes payable

    beginning of year $5,516,731 · end of year $5,185,500

  • 25 · Other liabilities

    beginning of year $17,777,007 · end of year $20,104,597

  • 27 · Net assets without donor restrictions

    beginning of year -$5,207,897 · end of year -$5,691,437

  • 28 · Net assets with donor restrictions

    beginning of year $776,199 · end of year $669,144

Mission and programs · 2023

Mission

SEE SCHEDULE O

Activities or mission (Part I)

WE PROVIDE SERVICES SO THAT PEOPLE WITH DISABILITIES CAN LIVE, LEARN, & WORK IN OUR COMMUNITIES.

  • (SEE SCHEDULE O)

    Expenses $17,718,627 · Grants $593,328 · Revenue $19,697,092

  • (SEE SCHEDULE O)

    Expenses $3,805,224 · Grants $103,379 · Revenue $3,348,394

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Mark Legaspi

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • Andrea R Cohen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Ronald Rizzo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Matthew V Ferdon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Nicole James

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Christine McMahon

    PRESIDENT AND CEO OF FEDCAP

    Total calculated
    $891,927
    From this org
    $0
    From related orgs
    $740,366
    Other
    $151,561
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $740,366 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $139,900 related
    Nontaxable benefits
    $0 + $11,661 related
    Filer's total
    $0 + $891,927 related

  • Carol Khoury

    CFO OF FEDCAP

    Total calculated
    $347,921
    From this org
    $0
    From related orgs
    $339,404
    Other
    $8,517
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $339,404 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $6,081 related
    Nontaxable benefits
    $0 + $2,436 related
    Filer's total
    $0 + $347,921 related

  • Kenneth Brezenoff

    GEN. COUNSEL & VP STRAT. INIT.

    Total calculated
    $262,175
    From this org
    $0
    From related orgs
    $243,373
    Other
    $18,802
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $243,373 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $7,500 related
    Nontaxable benefits
    $0 + $11,302 related
    Filer's total
    $0 + $262,175 related

  • Arlene Gonzalez-Sanchez

    EXECUTIVE DIRECTOR (AS OF 03/2024)

    Total calculated
    $0
    Hours/week
    1 + 40 related

  • Mary Moran

    EXECUTIVE DIR. (THRU 03/2024)

    Total calculated
    $0
    Hours/week
    20 + 20 related

  • Lora Winghart

    REGIONAL DIRECTOR

    Total calculated
    $138,929
    From this org
    $126,847
    From related orgs
    $0
    Other
    $12,082
    Hours/week
    40

  • Lisa Smacchia

    DIRECTOR

    Total calculated
    $113,361
    From this org
    $100,229
    From related orgs
    $0
    Other
    $13,132
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 4B
PRESIDENT/CEO, CHRISTINE MCMAHON PARTICIPATES IN FEDCAP'S SUPPLEMENTAL NONQUALIFIED SECTION 457(F) RETIREMENT PLAN. THE EMPLOYER CONTRIBUTION TO THE SECTION 457(F) PLAN IN CALENDAR YEAR 2023 $130,000 THIS AMOUNT IS INCLUDED IN SCHEDULE J, PART II, COLUMN C.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • FEDCAP VR LLC

    WORKFORCE DEV · NY

    Directly controlled by FEDCAP GROUP INC

Provenance

Return type
form_990
Tax year
2023
Filed
14 August 2025
IRS schema version
2023v6.0
Source object
202522269349302542

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