Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 984,301 | 857,813 | 1,420,161 | 1,193,709 | 1,023,943 | 5,479,927 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 984,301 | 857,813 | 1,420,161 | 1,193,709 | 1,023,943 | 5,479,927 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 587,420 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 4,892,507 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 984,301 | 857,813 | 1,420,161 | 1,193,709 | 1,023,943 | 5,479,927 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 12,446 | 15,378 | 14,585 | 17,126 | 19,466 | 79,001 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 386 | 27,935 | 833 | 2,776 | 1,910 | 33,840 |
| 11 | Total support Add lines 7 through 10. | 5,592,768 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | IN 2014, THE BOARD OF DIRECTORS FOR NEW YORKERS FOR PARKS APPROVED THE FOLLOWING SIGNIFICANT CHANGES TO ITS BY-LAWS, SOME OF WHICH WERE ALREADY IN EFFECT OPERATIONALLY. A NUMBER OF THE BY-LAW CHANGES WERE MADE TO REFLECT THE CURRENT PROVISIONS OF THE NEW YORK STATE NOT-FOR-PROFIT CORPORATION LAW (NYS N-PCL). FISCAL YEAR: NY4P'S FISCAL YEAR WAS CHANGED FROM JANUARY THROUGH DECEMBER TO JULY THROUGH JUNE, EFFECTIVE JULY 1, 2015. BOARD OF DIRECTORS AND OFFICERS: - THE CHAIR OF THE BOARD AND ALL MEMBERS OF THE BOARD'S AUDIT COMMITTEE MUST BE INDEPENDENT DIRECTORS AS DEFINED BY THE NYS N-PCL. FURTHER, AN ACTING CHAIR OF A MEETING OF THE BOARD OF DIRECTORS MUST BE AN INDEPENDENT DIRECTOR. - THE EXPIRATION OF TERMS WAS CHANGED FOR THE CLASSES OF DIRECTORS WHOSE TERMS WILL EXPIRE IN 2015, 2015 AND 2017. THIS CHANGE, WHICH WILL RESULT IN ONE LESS THAN 3-YEAR TERM FOR EACH OF THE CLASSES, IS A RESULT OF THE CHANGE IN NY4P'S FISCAL YEAR AND THE RELATED CHANGE IN ANNUAL MEETINGS AND BOARD ELECTIONS FROM OCTOBER TO JUNE. - THE TERMS FOR OFFICERS ELECTED AT THE 2012 ANNUAL MEETING (SECRETARY), AND THE OFFICERS ELECTED AT THE 2014 ANNUAL MEETING (CHAIR, TREASURER AND ANY OTHERS) WERE RESET TO HAVE TERMS THAT EXPIRE IN JUNE 2015 AND JUNE 2017 RESPECTIVELY. THE REVISED TERMS ARE REQUIRED BECAUSE OF THE CHANGE IN NY4P'S FISCAL YEAR. - THE REQUIREMENT FOR QUARTERLY MEETINGS OF THE BOARD OF DIRECTORS MEETINGS WAS AMENDED TO ALLOW MEETINGS TO BE SCHEDULED AS NECESSARY TO CONDUCT THE BUSINESS OF THE CORPORATION. THE REVISED MEETING REQUIREMENT ADDRESSES THE SCHEDULING OF MEETINGS DURING NY4P'S ABBREVIATED FY15 AND WILL PROVIDE GREATER FLEXIBILITY FOR SCHEDULING MEETINGS GOING FORWARD. - FOR CERTAIN BOARD ACTIONS, A MAJORITY OF THE ENTIRE BOARD IS REQUIRED RATHER THAN A QUORUM. - ELECTRONIC TRANSMISSION AND ELECTRONIC SIGNATURE MAY BE USED TO MEET THE REQUIREMENTS FOR UNANIMOUS CONSENT OF ACTIONS BY THE BOARD OR ITS COMMITTEES IN LIEU OF MEETINGS. - THE SUBJECT(S) OF POTENTIAL COMPENSATION BENEFITS MAY NOT BE PRESENT OR OTHERWISE PARTICIPATE IN BOARD OR COMMITTEE DELIBERATIONS OR VOTES ONCE THOSE DELIBERATIONS OR VOTE PROCESSES BEGIN. COMMITTEES: - NY4P'S COMMITTEES WERE RECLASSIFIED AS COMMITTEES OF THE BOARD OR COMMITTEES OF THE CORPORATION. COMMITTEES OF THE BOARD MUST HAVE THREE OR MORE DIRECTORS AND HAVE CORPORATE POWERS AS DELEGATED BY THE BOARD. COMMITTEES OF THE CORPORATION MAY HAVE MEMBERS THAT ARE NOT DIRECTORS AND DO NOT HAVE CORPORATE ACTION AUTHORITY. - THE NOMINATING COMMITTEE WAS RENAMED AS THE COMMITTEE ON DIRECTORS AND ITS FUNCTIONS WERE EXPANDED. - AT A MINIMUM, THE FOLLOWING COMMITTEES ARE COMMITTEES OF THE BOARD: EXECUTIVE, FINANCE, COMMITTEE ON DIRECTORS AND AUDIT. - THE DUTIES OF THE AUDIT COMMITTEE WERE EXPANDED TO INCLUDE ADDITIONAL OVERSIGHT OF THE ANNUAL AUDIT PROCESS, AND OVERSIGHT RESPONSIBILITY FOR ANY MATTERS REPORTED PURSUANT TO THE N-PCL'S REQUIREMENTS CONCERNING NY4P'S CONFLICT OF INTEREST AND WHISTLEBLOWER POLICIES. WHISTLEBLOWER POLICY: - NY4P'S WHISTLEBLOWER POLICY WAS UPDATED AND INCLUDES PROCEDURES FOR REPORTING AND INVESTIGATING SUSPECTED VIOLATIONS OF LAW OR NY4P POLICY. - IT PROVIDES THAT AN NY4P DIRECTOR, EMPLOYEE OR OFFICER ADMINISTER THE POLICY AND MAKE REPORTS AS NECESSARY TO THE AUDIT COMMITTEE. CONFLICT OF INTEREST AND RELATED TRANSACTION POLICY: - CURRENT DEFINITIONS OF INTEREST, CONCERN AND CONFLICT AS PROVIDED BY THE N-PCL WERE INCLUDED. - THE DISCLOSURE REQUIREMENT APPLIES PRIOR TO THE DIRECTOR'S ELECTION TO THE BOARD. DISCLOSURES OF INTEREST DURING THE TERM MUST BE PROVIDED TO THE AUDIT COMMITTEE. - DIRECTORS WITH A MATTER UNDER REVIEW BY THE AUDIT COMMITTEE ARE NOT PERMITTED TO BE PRESENT OR PARTICIPATE IN ANY DELIBERATIONS CONCERNING THE MATTER. - THERE IS AN ABSOLUTE PROHIBITION ON ATTEMPTS BY DIRECTORS WITH A COVERED INTEREST TO INFLUENCE OTHER DIRECTORS ON THOSE MATTERS. - THE CONTRACT REVIEW PROCESS FOR COVERED MATTERS IS REQUIRED REGARDLESS OF THE AMOUNT OF THE PROPOSED CONTRACT. - THE AUDIT COMMITTEE HAS RESPONSIBILITY FOR REVIEW OF THE CONTRACT. IN REACHING ITS DECISION, THE AUDIT COMMITTEE SHALL CONSIDER THE TERMS OF POSSIBLE ALTERNATIVES, AND WHETHER THE PROPOSED CONTRACT OR RECOMMENDATION IS FAIR, REASONABLE AND IN THE NEST INTERESTS ON NY4P. - THE DECISION REACHED BY THE AUDIT COMMITTEE MUST BE MADE BY A MAJORITY VOTE OF THE DISINTERESTED MEMBERS OF THE COMMITTEE, AND ITS ACTIONS MUST BE RECORDED IN THE MINUTES OF THE MEETING. - OFFICERS AND KEY EMPLOYEES DISCLOSE UPON EMPLOYMENT AND ANNUALLY ANY ENTITIES WITH WHICH THEY ARE AFFILIATED AND WITH WHICH NY4P HAS A RELATIONSHIP, AND ANY CORPORATE TRANSACTIONS OR RELEVANT INTEREST THAT MAY REASONABLY POSE A CONFLICT. THE AUDIT COMMITTEE REVIEW PROCESS APPLIES TO ANY CONTRACT UNDER CONSIDERATION IN WHICH OFFICERS OR KEY EMPLOYEES HAVE AN INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 11 | PRIOR TO THE FILING OF THE 990, SEVERAL REVIEWS ARE COMPLETED. THE FORM 990 REVIEW PROCESS BEGINS WITH REVIEW BY NY4P STAFF AND THE EXECUTIVE DIRECTOR. SUBSEQUENTLY, IT IS REVIEWED AND APPROVED BY THE TREASURER, AND THEN DISTRIBUTED BY EMAIL TO THE FULL BOARD OF DIRECTORS WITH A STATED COMMENT PERIOD. |
| FORM 990, PART VI, SECTION B, LINE 12C | NEW YORKERS FOR PARKS MAKES A GOOD FAITH EFFORT TO OBTAIN ANNUAL CONFLICTS OF INTEREST SUBMISSIONS FROM ALL BOARD MEMBERS. IN FALL 2014, NEW YORKERS FOR PARKS ADOPTED AN UPDATED CONFLICT OF INTEREST AND RELATED PARTY TRANSACTION POLICY. THE POLICY, TOGETHER WITH THE RELATED DISCLOSURE AND QUESTIONNAIRE, IS DISTRIBUTED VIA EMAIL TO EACH BOARD MEMBER AND DISCUSSED AT SUBSEQUENT BOARD MEETING(S). AFTER IT IS DISSEMINATED, STAFF TRACKS SUBMISSIONS OF THE DISCLOSURE FORMS BY BOARD MEMBERS AND DOES MULTIPLE TARGETED FOLLOW-UP EMAILS OR PHONE CALLS TO THOSE WHO HAVE NOT COMPLETED THEIR SUBMISSIONS TO TRY TO SECURE MAXIMUM COMPLIANCE. THE AUDIT CHAIR ALSO EMAILS BOARD MEMBERS AS REQUIRED TO SECURE MAXIMUM COMPLIANCE. THE RETURNED STATEMENTS ARE PROVIDED TO THE AUDIT COMMITTEE CHAIR FOR REVIEW AND THEN TO THE AUDIT COMMITTEE FOR ANY NECESSARY DISCUSSION AND RESOLUTION. BOARD MEMBERS DO NOT PARTICIPATE IN ANY BOARD MATTERS WHERE THERE MAY BE AN ACTUAL OR A PERCEIVED CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15A | AN EXECUTIVE COMMITTEE, HEADED BY THE CHAIR OF THE BOARD OF NEW YORKERS FOR PARKS, IS RESPONSIBLE FOR COMPENSATION RELATED MATTERS. THE COMMITTEE EVALUATES THE EXECUTIVE DIRECTOR'S PERFORMANCE ANNUALLY AND DECIDES HIS/HER COMPENSATION FOR THE UPCOMING YEAR AND ANY ADJUSTMENTS OF CURRENT YEAR COMPENSATION BASED ON PERFORMANCE. THESE DECISIONS ARE DOCUMENTED IN THE MINUTES OF THE EXECUTIVE COMMITTEE MEETING. AS PART OF THE ANNUAL BUDGET APPROVAL PROCESS, THE BOARD OF DIRECTORS, BASED ON THE RECOMMENDATION OF THE EXECUTIVE COMMITTEE, APPROVES THE EXECUTIVE DIRECTOR'S COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON REQUEST AND ON ITS WEBSITE. |
| FORM 990, PART XII, LINE 2C: | THE AUDIT COMMITTEE OVERSEES NEW YORKERS FOR PARK'S ANNUAL AUDIT PROCESS, INCLUDING THE ENGAGEMENT OF AN AUDITING FIRM AND THE REVIEW OF THE RESULTING AUDITS AND ANNUAL FINANCIAL STATEMENTS. THE AUDIT COMMITTEE MEETS ANNUALLY WITH THE AUDITORS AND RELEVANT STAFF TO REVIEW THE AUDIT FINDINGS AND ANNUAL FINANCIAL STATEMENT, AND ALSO ADVISES THE BOARD AND STAFF ON FISCAL, ACCOUNTING OR OTHER ISSUES IDENTIFIED THROUGH THE ANNUAL AUDIT. |
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