Career Development Services Inc in Rochester, New York (NY)

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Career Development Services Inc
Employer Identification Number (EIN)161055818
Name of OrganizationCareer Development Services Inc
In Care of NameLee Dame
Address300 Bausch And Lomb Place, Rochester, NY 14604
ActivitiesJob training, counseling, or assistance, Farming
SubsectionEducational Organization
Ruling Date02/1976
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period2012
Assets$25,000 to $99,999
Income$1 to $9,999
Filing Requirement990 - Required to file Form 990-N - Income less than $25,000 per year
Asset Amount$84,115
Amount of Income$99
Form 990 Revenue Amount$99
National Taxonomy of Exempt Entities (NTEE)Employment, Job-Related: Vocational Counseling, Guidance and Testing


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Amount of income in 2012: $99
This organization: 

 $99
Other organizations performing similar types of work: 

 $355,326

Assets in 2012: $84,115
This organization: 

 $84,115
Other organizations performing similar types of work: 

 $436,962

Expenses in 2014: $4,462
Career Development Services Inc: 

 $4,462
Other organizations performing similar types of work: 

 $386,369

Income to expenses ratio in 2014: 0.0
This organization: 

 0.0
Other organizations performing similar types of work: 

 0.9

Expenses allocated to program services in 2004: 71.5%
This organization: 

 71.5%
Other organizations performing similar types of work: 

 86.4%

Number of employees in 2004: 52
Career Development Services Inc: 

 52
Other organizations performing similar types of work: 

 49

Employees paid over $50,000 in 2004: 1.9%
Career Development Services Inc: 

 1.9%
Other organizations performing similar types of work: 

 1.9%

Grants share in income in 2014: 0.0%
This organization: 

 0.0%
Other organizations performing similar types of work: 

 21.2%

Financial snapshot ($)

Support schedule

Revenue, Expenses, and Changes in Net Assets or Fund Balances
201120122014
Total revenue$99
Contributions, gifts, grants, and similar amounts received$0
Program service revenue including government fees and contracts$0
Membership dues and assessments$0
Investment income$0
Gain/Loss from sale of assets other than inventory$0
Net income/loss from gaming and fundraising events$0$0$0
Gross profit/loss from sales of inventory$0
Other revenue$99
Total expenses$4,462
Total net assets$84,115
Excess/Deficit for the year$-4,363
Net assets or fund balances at beginning of year$88,478
Other changes in net assets or fund balances$0
Net assets or fund balances at end of year$84,115
Balance Sheets
201120122014
Total assets$424,278$109,721$84,115
Total liabilities$56,872$320$0
Net assets or fund balances$84,115
Other Information
201120122014
Did the organization engage in any significant activity not previously reported to the IRS?No
Were any significant changes made to the organizing or governing documents?No
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesNo
Has the organization filed a Form 990-T for the year?NoNo
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?No
Amount of political expenditures, direct or indirect$0
Did the organization file Form 1120-POL for this year?No
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?No
Total amount involved$0
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ?No
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?NoNo
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010 - 2014)
2010 - 2014 Total
Public support$505,676
Subtotal$1,282,008
Gifts, grants, contributions, and membership fees received$39,009
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$1,242,999
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$776,332
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$776,332
Total support$1,298,987
Public support$1,282,008
Subtotal$14,596
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$14,596
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$2,383
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004
Total revenue$2,503,027$3,548,929$3,259,375$2,486,448$1,176,269
Contributions, gifts, grants, and similar amounts received$176,898$242,746$302,978$69,521$85,906
Contributions to donor advised funds
Direct public support$164,228$227,842$87,671$55,844$47,070
Indirect public support$12,670$14,904$215,307$13,677$38,836
Government contributions (grants)$0$0$0$0$0
Program service revenue including government fees and contracts$2,224,041$3,125,588$2,991,477$2,591,454$1,289,813
Membership dues and assessments$0$0$0$0$0
Interest on savings and temporary cash investments$329$1,396$122$0$0
Dividends and interest from securities$70,751$27,914$23,705$18,880$11,778
Net rental income or (loss)$0$0$0$0$0
Gross rents$0$0$0$0$0
Less: rental expenses$0$0$0$0$0
Other investment income$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$51,965$-37,580$-55,039$15,533$57,534
Gross amount from sales of assets other than inventory$1,049,846$634,344$584,770$874,298$604,880
Less: cost or other basis and sales expenses$997,881$671,924$639,809$858,765$547,346
Net income or (loss) from special events and activities$1,605$0$0$0$0
Gross revenue$40,500$0$0$0$0
Less: direct expenses other than fundraising expenses$38,895$0$0$0$0
Gross profit or (loss) from sales of inventory$1,201$-143$0$0$0
Gross sales of inventory, less returns and allowances$11,090$2,759$0$0$0
Less: cost of goods sold$9,889$2,902$0$0$0
Other revenue$-23,763$189,008$-3,868$-208,940$-268,762
Total expenses$2,981,366$3,062,872$3,631,859$3,249,218$1,836,760
Program services$2,357,650$2,454,341$2,945,078$2,464,668$1,313,357
Management and general$570,733$535,735$595,433$723,970$504,809
Fundraising$52,983$72,796$91,348$60,580$18,594
Payments to affiliates$0$0$0$0$0
Net assets or fund balances at end of year$1,588,667$1,961,816$1,673,136$1,017,987$259,242
Excess or (deficit) for the year$-478,339$486,057$-372,484$-762,770$-660,491
Net assets or fund balances at beginning of year$2,154,910$1,588,667$1,961,816$1,673,136$1,017,987
Other changes in net assets or fund balances$-87,904$-112,908$83,804$107,621$-98,254
Statement of Functional Expenses (for 2004)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$1,836,760$1,313,357$504,809$18,594
Grants paid from donor advised funds
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$430,031$172,012$258,019$0
Compensation of former officers, directors, key employees, etc.
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Salaries and wages of employees not included above$836,569$815,936$7,967$12,666
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$89,337$69,683$18,761$893
Payroll taxes$87,851$68,523$18,449$879
Professional fundraising fees$0$0$0$0
Accounting fees$5,038$0$5,038$0
Legal fees$175$0$175$0
Supplies$6,795$3,307$3,488$0
Telephone$10,614$367$10,247$0
Postage and shipping$4,024$1,261$2,763$0
Occupancy$41,791$20,252$21,539$0
Equipment rental and maintenance$25,329$829$24,500$0
Printing and publications$9,243$1,627$7,616$0
Travel$6,817$4,967$1,850$0
Conferences, conventions, and meetings$0$0$0$0
Interest$52,600$26,238$26,362$0
Depreciation, depletion, etc.$35,046$28,037$7,009$0
Other expenses not covered above$195,500$100,318$91,026$4,156
Balance Sheets
20002001200220032004
Total assets$2,549,248$2,744,072$2,464,986$1,993,196$1,246,808
Cash - non-interest-bearing$1,764$9,438$16,087$23,352$11,246
Savings and temporary cash investments$11,976$6,533$1,502$1,368$1,367
Accounts receivable less allowance for doubtful accounts$420,629$542,053$300,120$277,012$176,431
Pledges receivable less allowance for doubtful accounts$57,891$28,544$26,197$25,353$21,888
Grants receivable$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0
Inventories for sale or use$5,368$5,443$10,558$6,306$8,466
Prepaid expenses and deferred charges$12,926$8,503$7,772$13,953$7,099
Investments - publicly-traded securities
Investments - other securities$949,699$891,915$883,073$665,790$326,686
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0
Investments - other$303,532$490,337$482,643$269,176$0
Land, buildings, and equipment less accumulated depreciation$785,463$761,306$737,034$710,886$693,625
Other assets, including program-related investments$0$0$0$0$0
Total liabilities$960,581$782,256$791,850$975,209$987,566
Accounts payable and accrued expenses$227,328$158,141$186,859$129,427$83,898
Grants payable$0$0$0$0$0
Deferred revenue$10,025$24,658$41,940$86,920$94,312
Loans from officers, directors, trustees, and key employees$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0
Mortgages and other notes payable$470,753$451,644$431,051$758,862$734,760
Other liabilities$252,475$147,813$132,000$0$74,596
Total liabilities and net assets/fund balances$2,549,248$2,744,072$2,464,986$1,993,196$1,246,808
Total net assets or fund balances$1,588,667$1,961,816$1,673,136$1,017,987$259,242
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004
Total revenue$2,503,027$3,548,929$3,259,375$2,486,448$1,176,269
Total revenue, gains, and other support per audited financial statements$2,489,514$3,253,438$3,353,573$2,821,991$1,350,166
Other expenses$-46,942$-108,686$86,504$122,076$-95,279
Net unrealized gains on investments$-87,904$-112,908$83,804$107,621$-25,254
Donated services and use of facilities$2,067$4,222$2,700$14,455$2,975
Recoveries of prior year grants$0$0$0$0$0
Other$38,895$0$0$0$-73,000
Other revenue$-33,429$186,805$-7,694$-213,467$-269,176
Investment expenses$0$0$0$0$0
Other$-33,429$186,805$-7,694$-213,467$-269,176
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004
Total expenses$2,981,366$3,062,872$3,631,859$3,249,218$1,836,760
Total expenses and losses per audited financial statements$3,022,328$3,067,094$3,634,559$3,263,673$1,839,735
Other revenue$40,962$4,222$2,700$14,455$2,975
Donated services and use of facilities$2,067$4,222$2,700$14,455$2,975
Prior year adjustments$0$0$0$0$0
Losses$0$0$0$0$0
Other$38,895$0$0$0$0
Other expenses$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings0
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?
Does the organization have a written conflict of interest policy?
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?
Did the organization acquire a direct or indirect interest in any applicable insurance contract?
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?
Number of employees employed in the pay period that includes March 12, 200652
Analysis of Income-Producing Activities (for 2004)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$69,312$1,021,051
Program service revenue
Program service revenue 1000000$000$0$28,181
Program service revenue 2000000$000$0$13,677
Program service revenue 3000000$000$0$4,865
Program service revenue 4000000$000$0$1,086,502
Program service revenue 5000000$000$0$156,588
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$11,778$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$57,534$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$-268,762
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2004)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2004)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$58,728$7,289$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2004)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year
The aggregate value of assets held in all donor advised funds owned at the end of the tax year
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts
The aggregate value of assets held in all funds or accounts included above at the end of the tax year
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
19992000200120022003
Total$3,512,250$2,483,067$3,325,162$3,583,670$2,753,314
Gifts, grants, and contributions received$548,247$284,917$272,093$305,325$70,365
Membership fees received$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$2,782,955$1,997,404$2,901,556$3,130,692$2,539,542
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$59,921$71,080$29,310$23,827$18,880
Net income from unrelated business activities not included above$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0
Other income$121,127$129,666$122,203$123,826$124,527
Lobbying Expenditures by Electing Public Charities (for 2004)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Johnson Oconnor Research Foundation Inc347 Beacon St, Boston, MA 02116-1102MA1939-11$6,178,774
2Linking Employment Abilities & Potential2545 Lorain Ave, Cleveland, OH 44113-3412OH1982-12$2,732,907
3Ibew 117-Jatc765 Munshaw Ln, Crystal Lake, IL 60014-1705IL1969-08$248,268
4Renaissance-Parents Of Success1800 Oakdale Ave Suite 510, San Francisco, CA 94124-2002CA1994-01$233,992
5Career Development Services Inc300 Bausch And Lomb Place, Rochester, NY 14604NY1976-02$99
6Jewish Vocational Service Inc29 Winter St 5th Floor, Boston, MA 02108-4799MA1960-01$10,588,178
7New Start Inc628 E Adams St, Springfield, IL 62701-1615IL1972-03$387,548
8Eureka The California Career Information System930 San Pablo Ave Ste A, Pinole, CA 94564-2476CA1979-03$355,326
9Institute For Life Coping Skills Incorporated141 Franklin St, Stamford, CT 06901-1014CT1974-12$11,980
Number of organizations performing similar types of work
California2
Connecticut1
Illinois2
Massachusetts2
New York1
Ohio1
Total9

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