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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 3,486,490 | 5,145,347 | 3,086,639 | 1,688,439 | 1,393,045 | 14,799,960 |
| 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 | 38,862,031 | 42,938,486 | 43,308,225 | 46,019,939 | 51,607,637 | 222,736,318 |
| 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 | 42,348,521 | 48,083,833 | 46,394,864 | 47,708,378 | 53,000,682 | 237,536,278 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 21,145 | 49,187 | 22,200 | 84,505 | 105,970 | 283,007 |
| 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.. | 21,145 | 49,187 | 22,200 | 84,505 | 105,970 | 283,007 |
| 8 | Public support. (Subtract line 7c from line 6.) | 237,253,271 | |||||
Calendar year
(or fiscal year beginning in)
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(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 42,348,521 | 48,083,833 | 46,394,864 | 47,708,378 | 53,000,682 | 237,536,278 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 387,928 | 382,234 | 376,761 | 472,183 | 731,181 | 2,350,287 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 387,928 | 382,234 | 376,761 | 472,183 | 731,181 | 2,350,287 |
| 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.) .. | 1,076,557 | 1,176,270 | 1,585,276 | 170,889 | 135,047 | 4,144,039 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 43,813,006 | 49,642,337 | 48,356,901 | 48,351,450 | 53,866,910 | 244,030,604 |
| 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 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, 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 2024. 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 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | MANAGEMENT FEE - 2020 AMOUNT: $ 60,000. 2021 AMOUNT: $ 60,000. 2022 AMOUNT: $ 60,000. 2023 AMOUNT: $ 60,000. 2024 AMOUNT: $ 60,000. OTHER OPERATING INCOME - 2020 AMOUNT: $ 15,110. 2021 AMOUNT: $ 58,835. 2022 AMOUNT: $ 31,069. 2023 AMOUNT: $ 32,862. 2024 AMOUNT: $ 44,014. GIFT SHOP - 2020 AMOUNT: $ 2,719. 2021 AMOUNT: $ 5,571. 2022 AMOUNT: $ 14,794. 2023 AMOUNT: $ 21,158. 2024 AMOUNT: $ 20,350. CASH REBATES ON PURCHASES - 2020 AMOUNT: $ 16,009. 2021 AMOUNT: $ 16,421. 2022 AMOUNT: $ 17,405. 2023 AMOUNT: $ 10,071. 2024 AMOUNT: $ 8,090. MEDICAL RECORD ABSTRACTS - 2020 AMOUNT: $ 3,694. 2021 AMOUNT: $ 2,945. 2022 AMOUNT: $ 2,190. 2023 AMOUNT: $ 2,049. 2024 AMOUNT: $ 1,507. VENDING MACHINES - 2020 AMOUNT: $ 1,425. 2021 AMOUNT: $ 1,338. 2022 AMOUNT: $ 1,226. 2023 AMOUNT: $ 1,360. 2024 AMOUNT: $ 1,086. DEPOSIT FROM BUYER - 2022 AMOUNT: $ 250,000. INSURANCE RECOVERY - 2022 AMOUNT: $ 53,292. CARE SERVICES REIMBURSEMENT - 2020 AMOUNT: $ 977,600. 2021 AMOUNT: $ 1,031,160. 2022 AMOUNT: $ 1,155,300. 2023 AMOUNT: $ 43,389. 2024 AMOUNT: $ 0. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990, PART I, LINE 1: | SPONSORED BY THE MISSIONARY SISTERS OF THE SACRED HEART OF JESUS, CABRINI OF WESTCHESTER IS COMPRISED OF ST. CABRINI NURSING HOME, ST. CABRINI HOME CARE PROGRAMS, AND CABRINI IMMIGRANT SERVICES. IN KEEPING WITH THE LEGACY OF MOTHER CABRINI, EACH OF THE PROGRAMS AND SERVICES OFFERED BY CW ARE FOCUSED ON MEETING THE NEEDS OF SOCIETY'S MOST VULNERABLE AND UNDERSERVED: THE GROWING POPULATION OF FRAIL ELDERS AND OUR VAST IMMIGRANT POPULATION. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE ORGANIZATION ENTERED INTO A MEMBER-SUBSTITUTION AGREEMENT IN 2024 WHICH RESULTED IN THE CARMELITE SISTERS INC. BECOMING THE SOLE MEMBER OF THE ORGANIZATION AND THE CARMELITE SISTERS FOR THE AGED AND INFIRM BECOMING THE SPONSOR OF THE ORGANIZATION. THE BYLAWS WERE AMENDED TO REFLECT THE NEW MEMBER AND SPONSOR OF THE ORGANIZATION AS WELL AS DETAIL THEIR POWERS. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE SOLE MEMBER OF THE CORPORATION SHALL BE THE CARMELITE SYSTEM, INC., AND THE SPONSOR OF THE CORPORATION IS THE CARMELITE SISTERS FOR THE AGED AND INFIRM. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE SOLE MEMBER SHALL APPOINT THE DIRECTORS OF THE BOARD, THE OFFICERS OF THE CORPORATION, AND THE MEMBERS OF THE FINANCE AND AUDIT COMMITTEE OF THE CORPORATION, PROVIDED HOWEVER, THAT THE CHAIR OF THE SPONSOR SHALL APPOINT TWO DIRECTORS OF THE CORPORATION. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE SOLE MEMBER SHALL HAVE THE FOLLOWING RIGHTS: 1. APPROVE STRATEGIC PLANS FOR THE ORGANIZATION 2. APPOINT AND REMOVE THE BOARD MEMBERS, OFFICERS, OR FINANCE AND AUDIT COMMITTEE MEMBERS OF THE ORGANIZATION 3. APPROVE SIGNIFICANT FINANCIAL TRANSACTIONS THE SPONSOR SHALL HAVE THE FOLLOWING RIGHTS: 1. AMEND OR MODIFY THE CERTIFICATE OF INCORPORATION OR THE BY-LAWS 2. APPROVE THE ACQUISITION, SALE, LEASE, PLEDGE, MORTGAGE OR OTHER ENCUMBRANCE OR DISPOSITION OF ANY ASSETS OF THE CORPORATION 3. APPROVE ANY PLAN OF MERGER, CONSOLIDATION OR REORGANIZATION OF THE CORPORATION STRUCTURE, CORPORATION, ORGANIZATION OR PROGRAM, OF THE DISSOLUTION OF THE CORPORATION 4. APPROVE ANY CHANGE IN LICENSURE, LEVEL OF CARE, BED CAPACITY AND TYPES OF SERVICE OF THE CORPORATION IN CONFORMANCE WITH THE MISSION AND PHILOSOPHY OF THE CORPORATION AND THE DIRECTIVES. |
| FORM 990, PART VI, SECTION B, LINE 11B | CABRINI OF WESTCHESTER 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 MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, ANY COMMENTS ARE GROUPED, SUMMARIZED, AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. A COPY OF THE RETURN IS ELECTRONICALLY SENT TO THE BOARD MEMBERS AFTER THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS APPLICABLE TO DIRECTORS, OFFICERS, AND TO ALL EMPLOYEES WHO CAN INFLUENCE THE ACTIONS OF THE ORGANIZATION. ANNUALLY, EACH DIRECTOR, OFFICER, AND MANAGEMENT EMPLOYEE HAS TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT, WHICH WILL INFORM THE ORGANIZATION OF ANY POTENTIAL OR ACTUAL CONFLICTS A PERSON MAY HAVE. IF ANYTHING SHOULD CHANGE AFTER SIGNING THE POLICY, THE PERSON IS REQUIRED TO NOTIFY THE CEO OR BOARD CHAIR REGARDING THE CONFLICT. TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF ALL OF THE FOLLOWING ARE OBSERVED: 1. THE CONFLICTING INTEREST IS FULLY DISCLOSED; 2. THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; 3. A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS; AND 4. THE [BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF] HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. DISCLOSURE IN THE ORGANIZATION SHOULD BE MADE TO THE CHIEF EXECUTIVE OFFICER (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD CHAIR), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE AUDIT COMMITTEE OF THE BOARD. DISCLOSURE INVOLVING DIRECTORS SHOULD BE MADE TO THE BOARD CHAIR, (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD VICE-CHAIR) WHO SHALL BRING THESE MATTERS TO THE AUDIT COMMITTEE OF THE BOARD. THE AUDIT COMMITTEE OF THE BOARD SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO CABRINI OF WESTCHESTER. THE DECISION OF THE AUDIT COMMITTEE OF THE BOARD ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF CABRINI OF WESTCHESTER AND THE ADVANCEMENT OF ITS PURPOSE. |
| FORM 990, PART VI, SECTION B, LINE 15 | CABRINI OF WESTCHESTER, ALONG WITH 19 OTHER ORGANIZATIONS, PARTICIPATED IN AN EXECUTIVE COMPENSATION AND BENEFITS SURVEY CONDUCTED BY SULLIVAN COTTER AND ASSOCIATES. ALL PARTICIPANTS ARE MEMBERS OF THE GREATER NEW YORK HOSPITAL ASSOCIATION AND ARE CONTINUING CARE ORGANIZATIONS. THE COMPARISON GROUP INDICATED FOR CABRINI WAS LOCAL NON-PROFIT HEALTH CARE ORGANIZATIONS WITH ANNUAL REVENUES OF UNDER $60 MILLION. THE SURVEY REPORT WAS RECEIVED IN MAY OF 2022 AND SHARED WITH THE EXECUTIVE COMMITTEE OF CABRINI OF WESTCHESTER. THE PURPOSE OF PROVIDING THE REPORT AND CURRENT SALARIES OF THE EXECUTIVE STAFF WAS TO PROVIDE THE COMMITTEE WITH A COMPARISON OF SALARIES FOR KEY POSITIONS WITH SIMILAR ORGANIZATIONS SO THE COMMITTEE COULD PERFORM ITS DUTY TO ANNUALLY REVIEW AND APPROVE SALARIES FOR THE CEO AND CFO. OTHER SALARIES IN THE REPORT WERE FOR MANAGEMENT PURPOSES. THE RESULTS WERE AS FOLLOWS. CEO SALARY COMPENSATION FALLS BELOW THE 25 PERCENTILE. CFO SALARY COMPENSATION FALLS BELOW THE 75 PERCENTILE AND BELOW THE MEAN SALARY. THE COO SALARY COMPENSATION FALLS BELOW THE 75 PERCENTILE AND LESS THAN 2% ABOVE THE MEAN. ON AN ANNUAL BASIS, THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE CEO SALARY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER INTERNAL REVENUE CODE SECTION 6104. IT IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR WEBSITES. FORMS 990 ARE ALSO AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. THE ORGANIZATION ALSO FILES AN ANNUAL COST REPORT WITH THE NEW YORK STATE DEPARTMENT OF HEALTH WHICH CONTAINS FINANCIAL STATEMENTS AND RELATED NOTE DISCLOSURES. THIS COST REPORT IS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR. |
| Software ID: | |
| Software Version: |