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.") . | 7,819,472 | 5,951,631 | 4,075,874 | 9,553,424 | 14,326,271 | 41,726,672 |
| 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 | 260,460,708 | 282,576,416 | 303,509,609 | 315,445,225 | 355,001,359 | 1,516,993,317 |
| 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 | 268,280,180 | 288,528,047 | 307,585,483 | 324,998,649 | 369,327,630 | 1,558,719,989 |
| 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.) | 1,558,719,989 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 268,280,180 | 288,528,047 | 307,585,483 | 324,998,649 | 369,327,630 | 1,558,719,989 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 467,210 | 446,475 | 405,999 | 445,063 | 492,562 | 2,257,309 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 467,210 | 446,475 | 405,999 | 445,063 | 492,562 | 2,257,309 |
| 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.) .. | 190,147 | 127,639 | 123,776 | 1,298,230 | 758,516 | 2,498,308 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 268,937,537 | 289,102,161 | 308,115,258 | 326,741,942 | 370,578,708 | 1,563,475,606 |
| 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 FEES - 2020 AMOUNT: $ 6,336. 2021 AMOUNT: $ 6,336. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 6,336. 2024 AMOUNT: $ 6,336. INSURANCE REIMBURSEMENT - 2020 AMOUNT: $ 183,811. 2021 AMOUNT: $ 121,303. 2022 AMOUNT: $ 114,763. 2023 AMOUNT: $ 913,013. 2024 AMOUNT: $ 315,483. MISCELLANEOUS INCOME - 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 9,013. 2023 AMOUNT: $ 378,881. 2024 AMOUNT: $ 436,697. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 1 | AHRC'S VISION IS TO HELP CREATE A WORLD WHERE THE POWER OF DIFFERENCES IS EMBRACED, VALUED AND CELEBRATED. AHRC'S MISSION IS TO ADVOCATE FOR PEOPLE WITH INTELLECTUAL, DEVELOPMENTAL, AND OTHER DISABILITIES TO LEAD FULL AND EQUITABLE LIVES. WE'RE FIERCELY COMMITTED TO ACHIEVING EQUITY FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN NEW YORK CITY. AT AHRC NEW YORK CITY, A CHAPTER OF THE ARC NEW YORK, WE TOUCH THE LIVES OF MORE THAN 15,000 PEOPLE ANNUALLY. WE UPHOLD THE HIGHEST STANDARDS IN SUPPORTING PEOPLE TO LEAD FULL AND EQUITABLE LIVES AND ARE PART OF AN INCLUSION MOVEMENT GROUNDED IN OUR COMMON HUMANITY. OUR 5,000 STAFF ARE DEVOTED TO THE HIGHEST LEVELS OF EXCELLENCE AND INNOVATION IN ALL ASPECTS OF THEIR WORK TO ACTIVELY CREATE A WORLD WHERE PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES TRULY BELONG. WE'RE MEETING OUR OBJECTIVES BY NOT ONLY PROVIDING SUPPORTS TO PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES, BUT BY ALSO CALLING FOR CHANGE IN LEGISLATION AND PUBLIC POLICY, AND ADVOCATING FOR BETTER EDUCATION, LIVING ARRANGEMENTS, PROSPECTS FOR WORK AND FULLER LIVES IN THE COMMUNITY. WE'RE AN OVER 75-YEAR-OLD FAMILY GOVERNED ORGANIZATION, AMONG THE VERY BEST CHAMPIONS FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN NEW YORK CITY AND BEYOND. THE NUMBER OF PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IS GREAT AS ARE THE INEQUITIES THEY FACE IN A WORLD THAT STILL PERPETUATES AN "US AND THEM" MENTALITY. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ARC NEW YORK IS A UNITARY CORPORATION CONSISTING OF ITS 36 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 COMPLIANCE DEPARTMENT 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 COMPOSED ENTIRELY OF INDEPENDENT DIRECTORS REVIEWS THE COMPENSATION OF ALL EMPLOYEES IDENTIFIED AS HAVING SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION AND WHO RECEIVE REMUNERATION FROM THE ORGANIZATION. THIS REVIEW INCLUDES, AMONG OTHERS, THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER, CHIEF LEGAL OFFICER, CHIEF PROGRAM OFFICER, AND CHIEF HUMAN RESOURCES OFFICER. THE COMPENSATION COMMITTEE IS ADVISED BY AN INDEPENDENT COMPENSATION CONSULTANT, WHO PROVIDES AN OPINION THAT BOTH THE LEVEL OF COMPENSATION PAID AND THE PROCESS BY WHICH COMPENSATION IS ESTABLISHED MEET APPLICABLE IRS REASONABLENESS AND "SAFE HARBOR" STANDARDS. THE CONSULTANT PROVIDES COMPARATIVE COMPENSATION DATA FROM SIMILARLY SITUATED ORGANIZATIONS TO ENSURE THAT THE ORGANIZATION DOES NOT COMPENSATE EMPLOYEES IN EXCESS OF MARKET NORMS AND REMAINS ALIGNED WITH THE COMMITTEE'S PHILOSOPHY OF MAINTAINING TOTAL COMPENSATION AT OR NEAR THE MEDIAN OF THE MARKET. THE ORGANIZATION MOST RECENTLY COMMISSIONED A COMPREHENSIVE COMPENSATION STUDY IN OCTOBER 2024 FROM AN INDEPENDENT THIRD PARTY CONSULTANT TO CONFIRM THAT AHRC CONTINUES TO PROVIDE MARKET BASED COMPENSATION CONSISTENT WITH ITS PEER GROUP IN THE NEW YORK MARKETPLACE. |
| 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 VII: | BOARD MEMBER, CHRISTINA MUCCIOLI, RECEIVED COMPENSATION IN CALENDAR YEAR 2024 FOR HER ROLE AS AN EMPLOYEE OF THE ORGANIZATION THROUGH JUNE OF 2024; SHE DID NOT RECEIVE ANY COMPENSATION FOR HER ROLE AS A BOARD MEMBER. |
| FORM 990, PART XI, LINE 9: | PENSION RELATED CHARGE OTHER THAN NET PERIODIC COSTS 86,188. |
| Software ID: | |
| Software Version: |