Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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 | ||||||
| 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) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 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.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 1,814,723 | 2,605,832 | 2,760,863 | 7,819,472 | 5,951,631 | 20,952,521 |
| 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 | 273,475,598 | 283,178,584 | 281,625,020 | 260,460,708 | 282,576,416 | 1,381,316,326 |
| 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 | 275,290,321 | 285,784,416 | 284,385,883 | 268,280,180 | 288,528,047 | 1,402,268,847 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | |||||
| 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. | 0 | |||||
| c | Add lines 7a and 7b.. | 0 | |||||
| 8 | Public support. (Subtract line 7c from line 6.) | 1,402,268,847 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 275,290,321 | 285,784,416 | 284,385,883 | 268,280,180 | 288,528,047 | 1,402,268,847 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 403,487 | 1,780,332 | 590,643 | 467,210 | 446,475 | 3,688,147 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 403,487 | 1,780,332 | 590,643 | 467,210 | 446,475 | 3,688,147 |
| 11 | Net income from unrelated business activities not included on 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.) .. | 1,569,524 | 1,283,760 | 1,389,628 | 190,147 | 127,639 | 4,560,698 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 277,263,332 | 288,848,508 | 286,366,154 | 268,937,537 | 289,102,161 | 1,410,517,692 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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) |
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| 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): |
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| 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 0.015 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 0.035 | 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 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | CAFETERIA INCOME - 2017 AMOUNT: $ 4,241. 2018 AMOUNT: $ 2,309. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. MANAGEMENT FEES - 2017 AMOUNT: $ 1,099,128. 2018 AMOUNT: $ 1,033,327. 2019 AMOUNT: $ 1,187,847. 2020 AMOUNT: $ 6,336. 2021 AMOUNT: $ 6,336. GROSS GAMING INCOME - 2017 AMOUNT: $ 12,447. 2018 AMOUNT: $ 15,741. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. INSURANCE REIMBURSEMENT - 2017 AMOUNT: $ 354,219. 2018 AMOUNT: $ 136,636. 2019 AMOUNT: $ 200,919. 2020 AMOUNT: $ 183,811. 2021 AMOUNT: $ 121,303. MISCELLANEOUS INCOME - 2017 AMOUNT: $ 99,489. 2018 AMOUNT: $ 95,747. 2019 AMOUNT: $ 862. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ARC NEW YORK IS A UNITARY CORPORATION CONSISTING OF ITS 48 CHAPTERS. NYSARC, INC. NEW YORK CITY CHAPTER IS ONE DIVISION OF THE CORPORATION. THE CORPORATION AND CHAPTER'S GOVERNING BODY IS THE BOARD OF GOVERNORS REPRESENTING THE INDIVIDUAL MEMBERSHIP IN EACH CHAPTER'S JURISDICTION. EACH CHAPTER HAS ONE PRIMARY AND ONE ALTERNATIVE GOVERNOR WITH A WEIGHTED VOTE BASED ON MEMBER. THE CORPORATION THROUGH ITS BYLAWS DELEGATES DAY-TO-DAY OPERATING AUTHORITY TO THE CHAPTER'S BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE OF THE BOARD OF GOVERNORS (SEE PART VI, LINE 7A BELOW) COMPRISES THE CORPORATION'S ELECTED OFFICERS AND EXERCISES ALL POWERS OF THE BOARD OF GOVERNORS BETWEEN PLENARY MEETINGS OF THE GOVERNORS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION'S MEMBERS ELECT THE OFFICERS AND DIRECTORS OF THE CHAPTER ANNUALLY. IN TURN, THOSE CHAPTER BOARD MEMBERS NOMINATE THE OFFICERS AND DIRECTORS OF THE CORPORATION. NYSARC, INC. NEW YORK CITY CHAPTER'S OFFICERS AND DIRECTORS ARE NOMINATED BY THE CHAPTER'S NOMINATING COMMITTEE AND ELECTED AT THE CHAPTER'S ANNUAL MEETING DURING THE MONTH OF JUNE. |
| FORM 990, PART VI, SECTION A, LINE 7B | CHAPTER BYLAW AMENDMENTS ARE SUBJECT TO THE BOARD OF GOVERNORS' APPROVAL. ANY ACTION OF THE BOARD OF GOVERNORS MAY BE REVIEWED AT THE SUCCEEDING DELEGATE ASSEMBLY. NO ACTION OF THE GOVERNORS THAT AFFECTS THE IRREVOCABLE RIGHTS OF THIRD PARTIES MAY BE RESCINDED. CORPORATE BYLAW AMENDMENTS ARE SUBJECT TO APPROVAL BY A MAJORITY OF CHAPTERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, WHICH SERVED AS PAID PREPARER, WITH ASSISTANCE FROM THE STAFF OF NYSARC (NEW YORK CITY CHAPTER (AHRC NYC)). A COPY OF THE DRAFT FORM 990 WAS CIRCULATED TO THE AUDIT COMMITTEE AND THEN TO THE FULL BOARD OF THE ORGANIZATION IN EITHER PAPER OR ELECTRONIC FORM FOR DISCUSSION AND COMMENT. EACH INDIVIDUAL IS PROVIDED AMPLE OPPORTUNITY TO COMMENT ON THE INFORMATION CONTAINED IN THE 990 PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY VERY CAREFULLY. DIRECTORS, OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE POSSIBLE CONFLICTS OF INTEREST UPON JOINING THE ORGANIZATION, WHEN A CONFLICT ARISES, AND ANNUALLY BY FILLING OUT A CONFLICT OF INTEREST DISCLOSURE STATEMENT. THE DISCLOSURE STATEMENT IS PROVIDED TO THE DIRECTOR OF INTERNAL AUDIT OF THE ORGANIZATION. ANY CONFLICTS ARE REPORTED TO THE AUDIT COMMITTEE. DECISIONS RELATING TO CONFLICTS ARE ALSO DOCUMENTED IN BOARD MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION'S BOARD HAS ADOPTED A COMPENSATION POLICY (THE "POLICY") FOR COVERED INDIVIDUALS. PURSUANT TO THE POLICY, A COMPENSATION COMMITTEE OF INDEPENDENT DIRECTORS WAS ESTABLISHED TO REVIEW THE COMPENSATION OF ALL EMPLOYEES SPECIFIED AS HAVING A SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION AND WHO RECEIVE REMUNERATION FROM THE ORGANIZATION, INCLUDING AMONG OTHERS, THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER, CHIEF LEGAL OFFICER, AND CHEIF PROGRAM OFFICER. THE COMPENSATION COMMITTEE IS ADVISED BY AN INDEPENDENT COMPENSATION CONSULTANT, WHICH OPINES TO THE COMPENSATION COMMITTEE THAT THE LEVEL OF COMPENSATION PAID AND THE PROCESS BY WHICH COMPENSATION IS ESTABLISHED MEET APPLICABLE IRS REASONABLENESS AND "SAFE HARBOR" STANDARDS. THE OUTSIDE COMPENSATION CONSULTANT PROVIDES DATA OF COMPENSATION PROVIDED AT SIMILAR ORGANIZATIONS TO ENSURE THAT THE ORGANIZATION DOES NOT COMPENSATE IN EXCESS OF MARKET NORMS. THE LAST COMPENSATION STUDY WAS DONE IN APRIL 2021. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS 990 AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND FORM 1023 AVAILABLE TO THE PUBLIC UPON REQUEST, AND AT MANAGEMENT'S DISCRETION. |
| FORM 990, PART VIII, LINE 11(C): | THE ORGANIZATION OWNED A SIGNIFICANT INVESTMENT IN A MANAGED CARE ORGANIZATION THAT CONSISTS OF AN HMO THAT PAID CLAIMS FOR THE SUPPORT AND SERVICES DELIVERED TO PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN THE GEOGRAPHIC REGIONS IN WHICH ORGANIZATION OPERATES. THIS INVESTMENT WAS RECORDED AS A PROGRAM-RELATED INVESTMENT ON THE ORGANIZATION'S BALANCE SHEET AS THE INVESTMENT'S PRIMARY PURPOSE WAS TO FURTHER THE ORGANIZATION'S TAX-EXEMPT MISSION WITHOUT REGARD FOR THE PRODUCTION OF INCOME (OR APPRECIATION IN THE VALUE OF THE INVESTMENT BEING THE PRIMARY REASON WHY THE ORGANIZATION SUPPORTED THE VENTURE). IN FISCAL 2022, THE ORGANIZATION CONDUCTED A VALUATION OF THIS INVESTMENT AND DETERMINED THAT THE NET BOOK VALUE OF THE INVESTMENT WAS UNRECOVERABLE; AS A RESULT, THE INVESTMENT WAS COMPLETELY WRITTEN DOWN AND THE LOSS ON THIS WRITE-OFF OF THE PROGRAM RELATED INVESTMENT IS RECORDED IN FORM 990, PART VIII, LINE 11(B). IN ADDITION, THE PROGRAM-RELATED INVESTMENT HAS BEEN FULLY REMOVED FROM THE ORGANIZATION'S BALANCE SHEET. |
| FORM 990, PART XI, LINE 9: | PENSION RELATED CHARGE OTHER THAN NET PERIODIC COSTS -420,603. |
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