Madison Cortland Counties Chapter

Tax-deductible

Oneida, NY501(c)(3)Since 1954EIN 16-0958020

Nysarc was founded in 1949 to meet a critical mission--to improve the quality of life for people with intellectual and other developmental disabilities.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
Run by 9 volunteers and 541 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $533K a year · 2% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$628K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $50K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3.0M
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$25.4M
+4% vs prior year
Spent
$24.6M
To programs
89%
Net assets
$11.2M
By yearFY2020–FY2024
Revenue
$25.4M
FY2024▲ +4%
Revenue by fiscal year
FY2020$22.8M
FY2021$22.1M
FY2022$26.4M
FY2023$24.4M
FY2024$25.4M
Expenses
$24.6M
FY2024▲ +1%
Expenses by fiscal year
FY2020$21.0M
FY2021$22.0M
FY2022$26.4M
FY2023$24.4M
FY2024$24.6M
Net assets
$11.2M
FY2024▲ +10%
Net assets by fiscal year
FY2020$9.8M
FY2021$10.1M
FY2022$10.0M
FY2023$10.2M
FY2024$11.2M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2024 (typical filing lag)
Legal name (IRS)Hdr · item CMadison Cortland Counties Chapter
EINHdr · item D16-0958020
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFMay 1954
Year of formationHdr · item L1954
Latest filingForm 990FY2024 · Form 990
Principal addressHdr · item COneida, NY
NTEE classificationIRS BMFNonprofit
WebsiteHdr · item Jarcofmc.org

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.89 Management & general $0.11 Fundraising $0.00
Program services89%$21.9M
Management & general11%$2.7M
Fundraising$18K
Total functional expensesLn 25$24.6M

Finances

Money in and out, what it owns and owes

Spent on programs
89%
of spending reaches programs+0.3% vs prior filing year
Months of spending covered by cash
3.0mo
months of spending covered by cash and easy-to-sell investments▼ -9% vs prior filing year
Surplus or deficit
+3%
as % of revenue, this year▲ ×221 vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$14.2M
FY2024▲ +4%
Total assets by fiscal year
FY2020$13.2M
FY2021$13.1M
FY2022$12.7M
FY2023$13.6M
FY2024$14.2M
Total liabilities
$3.0M
FY2024▼ -12%
Total liabilities by fiscal year
FY2020$3.3M
FY2021$3.0M
FY2022$2.7M
FY2023$3.5M
FY2024$3.0M
Revenue less expensesPt I · Ln 19$749K
Total assetsPt X · Ln 16$14.2M
Spent on programsPt IX · col B89%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49

Balance Sheet

Part X · end of year
CashLn 1$3.4M
Total assetsLn 16$14.2M
Total liabilitiesLn 26$3.0M
Total net assetsLn 32$11.2M
Months of cash on handcomputed1.7

Statement of Revenue

Part VIII
Program service revenue$25.1M · 99%
Contributions & grants$137K · 1%
Investment income$131K · 1%
Program service revenue99%$25.1M
Contributions & grants1%$137K
Investment income1%$131K
— government grantsLn 1e$104K
Total revenueLn 12$25.4M

Money in detail

Form 990 · FY2024 · each figure shown with the dollars behind it
Cash and giving out
Months of spending covered by cash
Cash and easy-to-sell investments $6.2M · Operating expenses/yr $24.6M
3.0 months
Where the money goes
Program services
Program services $21.9M · Total expenses $24.6M
89%
Management & General
Management & general $2.7M · Total expenses $24.6M
11%
Fundraising
Fundraising $18K · Total expenses $24.6M
0.08%
Cost to raise $1
Fundraising expense (3-yr avg) $17K · Solicited contributions (3-yr avg) $199K
$0.09 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $137K · Total revenue $25.4M
0.5%
Government reliance
Government grants $104K · Total revenue $25.4M
0.4%
Earned-income share
Program service revenue $25.1M · Total revenue $25.4M
99%
Investment reliance
Investment income $131K · Total revenue $25.4M
+0.5%
Program self-sufficiency
Program service revenue $25.1M · Total expenses $24.6M
102%
Growth & trend
Revenue change from last year
This year $25.4M · Prior year $24.4M
+4%
Revenue, average yearly change over 5 years
FY2020 $22.8M · FY2024 $25.4M
+3%
Net assets change over the year
End of year $11.2M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus or deficit, as % of revenue
Revenue $25.4M · Expenses $24.6M
+3%
Debts compared to what it owns
Total liabilities — · Total assets $14.2M
—
Net assets compared to what it owns
Net assets $11.2M · Total assets $14.2M
79%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $2.8M · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $14.2M
20%
People & payroll
Highest Reported Total Compensation
Individual Perry Courto · Reported title CHIEF EXECUTIVE OFFICER · Highest reported compensation $203K · Total expenses $24.6M
0.8%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $18.7M · Total expenses $24.6M
76%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Spent on programs 89%——
Spent on management, % of spending 11%——
Fundraising cost, % of gifts 13%——
Revenue growth 4%——
Investment manager fees, % of assets 0.07%——
Legal fees, % of spending 0.3%——
Accounting fees, % of spending 0.2%——

Straight from the Form 990 — descriptive, not an evaluation. A share is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Chief Executive Officer
$203,241Pt VII · Sec A
Nurse Practitioner
$193,284Pt VII · Sec A
Chief Operating Officer
$116,988Pt VII · Sec A
Chief Financial Officer
$114,806Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Perry Courto$203,241$201,444$174,404$175,216$170,111
Wendy Barnes$193,284$174,526$146,839——
Colleen Clark—$162,283———
Mary Jane Wood——$120,118——
Deborah Donaldson——$119,044——
Danielle Reaume——$117,715——
Christine Evans$116,988$116,137$114,327$103,056$108,935
Karen Manser$114,806$114,806$106,423$105,144$103,427

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Governance & Policies

Part VI
  • 9Voting board membersPt VI · Ln 1a
  • 9Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13Yes
  • Document retention policyPt VI · Ln 14Yes
  • Top official’s pay independently reviewedPt VI · Ln 15aYes
  • Family or business ties among leadersPt VI · Ln 2Yes

Mission and programs

What it does.

Improves the quality of life for people with intellectual and developmental disabilities.

Provided by the organization

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Mission & Programs · Part III

Where the work happens

3 program services account for $15.7M of program spending, described in the organization's own filed words · FY2024.
01

Residential

Provides community-like setting for developmentally disabled persons through a small group setting with a minimum of supervision. 90 individuals served.

$10.4Mprogram expense
02

Clinic

Provided clinical support services for individuals with developmental disabilities of all ages who attend a certified day program, live in a certified residence, live at home, or are independent in the community. 1,064 clients served.

$3.0Mprogram expense
03

Waiver Services

Medicaid funded programs which serve the developmentally disabled. 422 individuals served.

$2.3Mprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2020
Total grants receivedfrom 1 funder$50K

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2024 Latest Viewing $25.4M$24.6M+4% 990 PDF
FY2023 $24.4M$24.4M-8% 990 PDF
FY2022 $26.4M$26.4M+20% 990 PDF
FY2021 $22.1M$22.0M-3% 990 PDF
FY2020 $22.8M$21.0M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Full filing: Form 990 for FY2024

Every line we hold from the return, cited to its Part and line.
Part VIII · Statement of revenue $25,362,844 across 7 lines filed
VIII-1e Government grants$103,889
VIII-1f All other contributions, gifts and grants$33,158
VIII-1h Total contributions, gifts and grants$137,047
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $25,094,753$25,094,753
VIII-3 Investment incomeExcluded from tax $73,354$73,354
VIII-7 Net gain or loss on sales of assetsExcluded from tax $57,690$57,690
VIII-12 Total revenueRelated to mission $25,094,753 · Unrelated business $0 · Excluded from tax $131,044$25,362,844
Part IX · Statement of functional expenses $24,613,897 across 19 lines filed
IX-5 Pay of current officers, directors and key staffManagement $499,190$499,190
IX-6 Pay of disqualified personsPrograms $13,253,530 · Management $1,153,231$14,406,761
IX-8 Pension plan contributionsPrograms $445,553 · Management $40,272$485,825
IX-9 Other employee benefitsPrograms $1,681,453 · Management $196,756$1,878,209
IX-10 Payroll taxesPrograms $1,238,919 · Management $149,723$1,388,642
IX-11a Management feesManagement $63,707$63,707
IX-11b Legal feesManagement $69,825$69,825
IX-11c Accounting feesManagement $48,800$48,800
IX-11f Investment management feesManagement $9,349$9,349
IX-11g Other fees for servicesPrograms $1,028,476 · Management $130,337$1,158,813
IX-13 Office expensesPrograms $236,175 · Management $70,078 · Fundraising $427$306,680
IX-16 OccupancyPrograms $739,823 · Management $75,552$815,375
IX-17 TravelPrograms $318,889 · Management $32,432 · Fundraising $912$352,233
IX-19 Conferences, conventions and meetingsPrograms $81,364 · Management $49,333 · Fundraising $860$131,557
IX-20 InterestPrograms $18,810 · Management $1,691$20,501
IX-22 Depreciation, depletion and amortizationPrograms $547,125 · Management $65,969$613,094
IX-23 InsurancePrograms $151,980 · Management $23,419 · Fundraising $15,038$190,437
IX-24 Other expenses (24a–d)Programs $2,030,910 · Management $5,223$2,036,133
IX-24e All other expensesPrograms $123,194 · Management $14,347 · Fundraising $1,225$138,766
IX-25 Total functional expensesPrograms $21,896,201 · Management $2,699,234 · Fundraising $18,462$24,613,897
Part X · Balance sheet $14,204,860 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $31,515$106,656
X-2 Savings and temporary cash investmentsStart of year $4,093,505$3,315,019
X-4 Accounts receivableStart of year $2,635,713$3,534,420
X-8 Inventories for sale or useStart of year $93,721$145,022
X-9 Prepaid expenses and deferred chargesStart of year $126,806$137,138
X-10c Land, buildings and equipment, netStart of year $2,928,887$2,888,047
X-11 Publicly traded securitiesStart of year $2,542,860$2,772,897
X-15 Other assetsStart of year $1,169,217$1,305,661
X-16 Total assetsStart of year $13,622,224$14,204,860
X-17 Accounts payable and accrued expensesStart of year $1,683,552$1,899,988
X-25 Other liabilitiesStart of year $1,069,079$669,069
X-26 Total liabilitiesStart of year $3,450,317$3,047,099
X-27 Net assets without donor restrictionsStart of year $10,171,907$11,157,761
X-32 Total net assets or fund balancesStart of year $10,171,907$11,157,761
X-33 Total liabilities and net assetsStart of year $13,622,224$14,204,860
Part XI · Reconciliation of net assets $11,157,761 net assets at year end
XI-1 Total revenue$25,362,844
XI-2 Total expenses$24,613,897
XI-3 Revenue less expenses$748,947
XI-4 Net assets at start of year$10,171,907
XI-5 Net unrealized gains (losses) on investments$110,504
XI-9 Other changes in net assets$126,403
XI-10 Net assets at end of year$11,157,761

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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