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)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 415,480 | 614,271 | 1,131,325 | 613,040 | 556,060 | 3,330,176 |
| 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 | 415,480 | 614,271 | 1,131,325 | 613,040 | 556,060 | 3,330,176 |
| 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. | 3,330,176 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 415,480 | 614,271 | 1,131,325 | 613,040 | 556,060 | 3,330,176 |
| 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.).. | 2,472 | 2,472 | ||||
| 11 | Total support. Add lines 7 through 10 | 3,332,648 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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 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.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| 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 2023 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-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, 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 2023. 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 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | OTHER INCOME - 2023 AMOUNT: $ 2,472. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION USES STUDENT ASSISTANT SERVICE CORPORATION (SAS) AS A PROVIDER AND THE PREVENTION COUNCIL OF PUTNAM (PCP) AS A RECIPIENT HAVE SHARED SERVICE AGREEMENT. PROVIDER SAS PROVIDES CERTAIN MANAGEMENT, ADMINISTRATIVE, PROGRAMMATIC AND OTHER OPERATIONAL ASSISTANCE. PROVIDER MAKES AVAILABLE TO RECIPIENT CERTAIN STAFFING SERVICES NECESSARY FOR RECIPIENT'S PROPER MANAGEMENT, ADMINISTRATION AND PROGRAMMATIC OPERATION ("STAFFING SERVICES") TO BE RENDERED BY QUALIFIED PROVIDER EMPLOYEES ("SERVICE ASSOCIATES"); PROFESSIONAL ASSISTANCE RELATIVE TO RECIPIENT'S CORPORATE COMPLIANCE, FINANCIAL REPORTING, AUDIT, LEGAL CONCERNS AND OTHER RELATED MATTERS (SHARED PROFESSIONAL ASSISTANCE"), AND LIMITED ACCESS TO PROVIDER'S FACILITIES, EQUIPMENT, SUPPLIES AND TECHNOLOGY ("SHARED FACILITIES, EQUIPMENT, SUPPLIES, AND TECHNOLOGY"). SAS AS PROVIDER HAS THE FOLLOWING RIGHTS: 1. RETAIN ALL SERVICE ASSOCIATES (SAS EMPLOYEES) THAT SAS OFFER TO PCP 2. HIRE, SUPERVISE, TRAIN, ASSIGN/REASSIGN AND TERMINATE (IF NECESSARY) PCP EMPLOYEE SERVICE ASSOCIATES 3. ADMINISTER EMPLOYMENT RELATIONSHIP OF PCP BY IMPLEMENTING AND ENFORCING HR PRACTICES AND PERSONNEL POLICIES 4. DISCONTINUE EMPLOYMENT WITH UNNECESSARY SERVICE ASSOCIATE PCP AS RECIPIENT HAS THE FOLLOWING RIGHT TO RENDER OPINIONS CONCERNING THE PERFORMANCE OF SERVICE ASSOCIATES UPON CONSULTATION WITH PROVIDER. RECIPIENT SHALL REFRAIN FROM DIRECTLY HIRING, EMPLOYING OR RETAINING ANY EMPLOYEES TO PROVIDE ANY FORM OF STAFFING SERVICES THAT PROVIDER ABLE TO PROVIDE. BUT RECIPIENT CAN HIRE, EMPLOY OR RETAIN ANY EMPLOYEE THAT RECIPIENT CANNOT OFFER TO PROVIDER. COST OF SHARED PROFESSIONAL SERVICES IS INVOICED TO PCP AND PCP PAYS FOR ALL PROFESSIONAL SHARED STAFFING SERVICES RENDERED, AND RELATED SHARED PROFESSIONAL SERVICES SUPPLIED AND SHARED EQUIPMENT. KRISTIN MCCONNELL RECEIVED COMPENSATION FOR HER ROLE AS EXECUTIVE DIRECTOR FROM SAS WHICH IS REPORTED IN PART VI. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE SOLE CORPORATE MEMBER OF THE CORPORATION SHALL BE STUDENT ASSISTANCE SERVICES CORPORATION, WHICH IS A NEW YORK NOT-FOR-PROFIT CORPORATION, A "CHARITABLE CORPORATION," AS DEFINED BY THE NOT-FOR-PROFIT CORPORATION LAW, AND IS EXEMPT FROM INCOME TAXATION PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. WHEN ACTING IN ITS CAPACITY AS SOLE CORPORATE MEMBER OF THIS CORPORATION, THE MEMBER SHALL ACT THROUGH ITS BOARD OF DIRECTORS. WHEN ACTING ON BEHALF OF THE MEMBER, THE MEMBER'S BOARD SHALL FOLLOW SUCH PROCEDURES AS ARE SET FORTH IN, OR PRESCRIBED BY, THE MEMBER'S CORPORATE BY-LAWS. A DULY APPROVED RESOLUTION OF THE MEMBER'S BOARD ON ANY MATTER PROPERLY SUBJECT TO THE VOTE OF THE MEMBER SHALL CONSTITUTE ACTION BY THE MEMBER. |
| FORM 990, PART VI, SECTION A, LINE 7A | PRIOR TO THE ANNUAL MEETING OF THE SOLE CORPORATE MEMBER, THE BOARD OF DIRECTORS SHALL NOMINATE A SLATE OF DIRECTORS FOR CONSIDERATION BY THE MEMBER'S BOARD OF DIRECTORS. AT THE ANNUAL MEETING OF THE MEMBER, THE MEMBER'S BOARD OF DIRECTORS, BY A PLURALITY OF THE VOTES CAST, SHALL ELECT NEW DIRECTORS TO REPLACE THOSE WHOSE TERMS ARE EXPIRING TO TERMS OF THREE YEARS IN DURATION (EXCEPTING THOSE EX OFFICIO, VOTING AND/OR NON-VOTING, DIRECTORS ELECTED DIRECTLY BY THE SOLE CORPORATE MEMBER). ALL DIRECTORS ELECTED BY THE BOARD OF THE MEMBER SHALL SUBSEQUENTLY BE SEATED AS DIRECTORS BY THE BOARD OF THIS CORPORATION AT THE ANNUAL MEETING OF THIS CORPORATION. |
| FORM 990, PART VI, SECTION A, LINE 7B | ANY DIRECTOR(S) MAY BE REMOVED, WITH, OR WITHOUT, CAUSE BY RESOLUTION OF THE SOLE CORPORATE MEMBER. THE CORPORATION'S BY-LAWS MAY BE AMENDED, REPEALED OR ALTERED IN WHOLE, OR IN PART, BY RESOLUTION OF THE SOLE CORPORATE MEMBER'S BOARD OF DIRECTORS. THE CORPORATION CERTIFICATE OF INCORPORATION MAY BE CHANGED OR AMENDED, IN WHOLE OR IN PART, BY RESOLUTION OF THE MEMBER, PROVIDED ALL STATUTORY APPROVALS ARE SUBSEQUENTLY SECURED AND ANY CERTIFICATE OF AMENDMENT OR RESTATED CERTIFICATE OF INCORPORATION IS ACCEPTED FOR FILING BY THE NEW YORK STATE DEPARTMENT OF STATE. THIS CORPORATION MAY ENTER INTO AN AFFILIATE RELATIONSHIP, SUCH AS A PARENT/SUBSIDIARY WITH ANOTHER CORPORATION, OR FORM A NEW CORPORATION FOR PURPOSES OF ESTABLISHING AN AFFILIATE RELATIONSHIP, BY RESOLUTION OF THE MEMBER. THE CORPORATION MAY BE MERGED OR CONSOLIDATED BY RESOLUTION OF THE MEMBER, PROVIDED ALL STATUTORY APPROVALS ARE SUBSEQUENTLY SECURED AND ANY CERTIFICATE OF MERGER OR CONSOLIDATION IS ACCEPTED FOR FILING BY THE NEW YORK STATE DEPARTMENT OF STATE. |
| FORM 990, PART VI, SECTION B, LINE 11B | PREVENTION COUNCIL OF PUTNAM, 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 THE EXECUTIVE DIRECTOR AND TREASURER AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY SHALL BE REVIEWED BY THE BOARD AT LEAST ANNUALLY. PRIOR TO HIS/HER ELECTION OR APPOINTMENT AND ANNUALLY THEREAFTER, EACH DIRECTOR SHALL BE REQUIRED TO COMPLETE A DISCLOSURE STATEMENT IDENTIFYING, TO THE BEST OF THE DIRECTOR'S KNOWLEDGE, ANY ENTITY OF WHICH SUCH DIRECTOR IS AN OFFICER, DIRECTOR, TRUSTEE, MEMBER, EMPLOYEE, OR OWNER (EITHER AS SOLE PROPRIETOR OR A PARTNER) AND WITH WHICH THE CORPORATION HAS A RELATIONSHIP, AND ANY TRANSACTION IN WHICH THE CORPORATION IS A PARTICIPANT AND IN WHICH THE DIRECTOR MIGHT HAVE A CONFLICTING INTEREST. THESE STATEMENTS SHALL BE COLLECTED AND DELIVERED BY THE SECRETARY TO THE PRESIDENT, TO BE KEPT ON FILE AT THE CORPORATION'S PRINCIPAL OFFICE. ANY ADDITIONS OR OTHER CHANGES TO THESE STATEMENTS SHALL BE MADE BY THE DIRECTOR IN WRITING AS THEY OCCUR. IF AT ANY TIME DURING HIS OR HER TERM OF SERVICE, A DIRECTOR ACQUIRES AN INTEREST, OR CIRCUMSTANCES OTHERWISE ARISE, WHICH COULD GIVE RISE TO A REAL OR POTENTIAL CONFLICT OF INTEREST AND RELATED PARTY TRANSACTION, OR ANY OTHER INTERESTED MATTER, HE OR SHE SHALL PROMPTLY DISCLOSE, IN GOOD-FAITH, TO THE BOARD OF DIRECTORS, OR AN AUTHORIZED COMMITTEE THEREOF, AS APPROPRIATE, THE MATERIAL FACTS CONCERNING SUCH INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15A | COMPENSATION FOR THE EXECUTIVE DIRECTOR IS SET BY THE STUDENT ASSISTANCE SERVICES CORPORATION BOARD OF DIRECTORS. THE COMPENSATION CONSISTS OF SALARY, STATUTORY BENEFITS AND NON-STATUTORY BENEFITS. THE BENEFITS OFFERED TO THE EXECUTIVE DIRECTOR ARE THE SAME BENEFITS OFFERED TO ALL ELIGIBLE EMPLOYEES OF SAS. THE SALARY LEVEL FOR THE EXECUTIVE DIRECTOR WAS ARRIVED AT THROUGH AN INFORMAL REVIEW OF SALARIES PAID TO THE EXECUTIVE DIRECTORS AND CEO'S FOR OTHER SERVICE PROVIDERS IN WESTCHESTER COUNTY. THE BOARD OF DIRECTORS DECIDES ON A SALARY AMOUNT FOR THE EXECUTIVE DIRECTOR OF PREVENTION COUNCIL OF PUTNAM. |
| FORM 990, PART VI, SECTION C, LINE 19 | PREVENTION COUNCIL OF PUTNAM MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS ALSO POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FORM 1023, FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. |
| FORM 990, PART VII, SECTION A, COLUMN (A): | THE ORGANIZATION HAS SHARED EMPLOYEE ARRANGEMENT WITH RELATED ORGANIZATION STUDENT ASSISTANT SERVICE CORPORATION (SAS). EXECUTIVE DIRECTOR KRISTIN MCCONNELL RECEIVED COMPENSATION FROM STUDENT ASSISTANT SERVICE CORPORATION (SAS). COMPENSATION EXPENSE FOR KRISTIN MCCONNELL WAS ALLOCATED TO PREVENTION COUNCIL OF PUTNAM, INC. AND REPORTED ON FORM 990, PART VII, SECTION A IN COLUMN E. |
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