Manhattan Youth Recreation and Resources Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
MANHATTAN YOUTH'S MISSION IS TO PROVIDE THE HIGHEST QUALITY ACADEMIC, RECREATION AND CULTURAL ACTIVITIES TO INDIVIDUALS AND FAMILIES WHO LIVE AND WORK IN LOWER MANHATTAN, REGARDLESS OF THEIR INCOME.
- Income
- $25.1 million
- Spending
- $23.9 million
- Spent on programs
- 84%
- Reserves
- 4.1 months of spending
- Largest source of income
- government grants, 50%
- Employees
- 1,076
- Volunteers
- 0
- Highest pay
- $324,108, executive director
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 81 out of 100. Higher than 61% of charities in its peer group (youth development, $10m to $100m).
Reserves
20 of 35Spendable reserves would cover 4.1 months of spending.
Debt
16 of 20It owes 23% of what it owns.
Living within its means
15 of 15Income exceeded spending by 5% of income.
Income trend
15 of 15Income rose 6% on the year before.
Spending floor
15 of 1584% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 29% of charities in its peer group (youth development, $10m to $100m).
Independent board
25 of 256 of 7 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $15.0 million spent. AFTER SCHOOL PROGRAM - PLEASE NOTE, THE EXPENSES ABOVE INCLUDE GOVERNMENT FUNDED EXPENDITURES OF $12,460,864. THE REVENUE ABOVE DOES NOT INCLUDE GOVERNMENT GRANTS OF $12,460,864. CHILDREN AGED FIVE TO TWELVE, ESPECIALLY THOSE IN ELEMENTARY SCHOOL, NEED QUALIFIED CAREGIVERS. WHILE WORKING PARENTS CAN RELY UPON SCHOOLS TO PROVIDE CHILDCARE FROM THE START OF THE WORKDAY UNTIL MID AFTERNOON, FEW QUALITY OR AFFORDABLE CHILDCARE OPTIONS ARE AVAILABLE FROM MID AFTERNOON UNTIL THE END OF THE WORKDAY. WE ALSO PROVIDE A SUMMER PROGRAM TO ASSIST WORKING FAMILIES WHEN SCHOOLS CLOSE FROM LATE JUNE TO EARLY SEPTEMBER. PARENTS HAVE A PEACE OF MIND KNOWING THEIR CHILDREN ARE SAFE AND ENGAGED IN ENRICHING ACTIVITIES. THE PROGRAM PROVIDES EXCELLENT CARE FOR CHILDREN IN ELEMENTARY AND MIDDLE SCHOOL. OUR PROGRAMS EMPHASIZE PHYSICAL AND EDUCATIONAL ACTIVITIES AND CULTURAL ENHANCEMENT THROUGH ACTIVITIES INCLUDING BUT NOT LIMITED TO SWIMMING, SPORTS, THEATRE, AND ARTS.
- $5.1 million spent. COMMUNITY CENTER - THE COMMUNITY CENTER IS THE CENTER OF COMMUNITY LIFE IN LOWER MANHATTAN OFFERING RECREATIONAL, EDUCATIONAL AND COMMUNITY ACTIVITIES FOR ALL AGES, INCLUDING FREE TEEN PROGRAMS ON FRIDAY NIGHTS, SENIOR SWIM DURING THE WEEK, AND ACTIVITIES FOR FAMILIES AND RESIDENTS IN LOWER MANHATTAN'S FIRST COMMUNITY CENTER.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 1987.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.