2020-05-14T10:22:26-05:00 2019-06-30 BKD LLP 1155 Avenue of the Americas 1200 New York NY 10036 990 2018-07-01 113050340 Yeled V'Yalda Early Childhood Center Inc % REBECCA GUTMAN YELE 7186863700 1312 38th Street Brooklyn NY 11218 SOLOMON IGEL CEO 7186863700 2019-11-15 true Aaron Shapiro P01333816 2128674000 167.68.126.162 26511920201355000000 2020-05-14 P AA081CA9EBCB26667D05DC7D0EA836463BDCC5C6 319FC87BD1330F796E4035663441B3D0185919B5 2018 2020-09-23 17:36:50Z SOLOMON IGEL 1312 38TH STREET BROOKLYN NY 11218 104564426 false X WWW.YELED.ORG X 1991 NY TO PROVIDE CHILDREN FROM LOW INCOME FAMILIES WITH A HIGH-QUALITY PRESCHOOL EDUCATION BY FOCUSING ON THE WHOLE CHILD AND THE FAMILY. 15 10 2409 750 0 0 29643586 31007818 65693852 72348868 -260374 25403 649891 667436 95726955 104049525 103020 490000 0 0 75288212 79349482 0 0 0 18581087 20111018 93972319 99950500 1754636 4099025 58486220 60546422 42592994 40554171 15893226 19992251 X YELED V'YALDA (YVY), A DYNAMIC, MULTL FACETED, NOT-FOR-PROFIT SOCIAL SERVICE AGENCY, ADDRESSES THE NEEDS OF THE WHOLE CHILD AND OF THE FAMILY THROUGH A NETWORK OF EDUCATIONAL AND SOCIAL SERVICE PROGRAMS AS A SINGLE SOURCE OF EDUCATION, CHILD CARE, DEVELOPMENTAL SERVICES, HEALTH AND PHYSICAL FITNESS SERVICES, NUTRITIONAL GUIDANCE, AND FAMILY SUPPORT. YVY IS COMMITTED TO PROVIDING A BROAD SCOPE OF SERVICES WITHIN AN ENVIRONMENT THAT IS CULTURALLY SENSITIVE, HONORING EACH FAMILY'S UNIQUE HERITAGE AND PARENTS' ROLE AS THEIR CHILDREN'S PRIMARY TEACHERS. YVY SEEKS TO FULFILL ITS MISSION OF HELPING CHILDREN AND FAMILIES THROUGH A RANGE OF PROGRAMS WHICH ARE DESIGNED TO PROMOTE MATERNAL HEALTH AND OPTIMAL CHILD DEVELOPMENT, PROVIDE LOW-INCOME CHILDREN WITH A QUALITY PRESCHOOL EDUCATION, ENABLE CHILDREN WITH SPECIAL NEEDS TO REACH THEIR POTENTIAL, PROMOTE PHYSICAL FITNESS AND HEALTHY LIFESTYLES, HELP FAMILIES ACCESS RESOURCES, PROVIDE GUIDANCE AND INSTRUCTION IN FISCAL RESPONSIBILITY, AS WELL A false false 54286205 65302733 SPECIAL EDUCATION - THE SPECIAL EDUCATION PROGRAMS CONSIST OF THE FOLLOWING COMPONENTS: AN EARLY INTERVENTION PROGRAM, WHICH IS FUNDED BY THE NEW YORK CITY DEPARTMENT OF HEALTH AND MENTAL HYGIENE, PROVIDES SERVICES TO INFANTS/TODDLERS SUSPECTED OF HAVING DEVELOPMENTAL DELAYS. PROGRAM PERSONNEL PROVIDE APPROPRIATE EVALUATIONS, THERAPIES FOR THE CHILDREN AND SERVICE COORDINATION FOR FAMILIES TO ENSURE THAT PROPER SUPPORT IS PROVIDED TO THE CHILDAND FAMILY. A SPECIAL EDUCATION PROGRAM, WHICH IS FUNDED BY THE NEW YORK CITY DEPARTMENT OF EDUCATION, PROVIDES SERVICES TO CHILDREN BETWEEN THE AGES OF 3 AND 5 WHO ARE SUSPECTED OF HAVING DEVELOPMENTAL DELAYS. THIS PROGRAM PROVIDES A HOST OF THERAPIES. THE RANGE OF THERAPIES CURRENTLY BEING PROVIDED ARE SPECIAL EDUCATION ITINERANT TEACHER SERVICES (SEIT), SPEECH AND LANGUAGE PATHOLOGY, AUDIOLOGY, OCCUPATIONAL THERAPY, PHYSICAL THERAPY, COUNSELING, SOCIAL WORK AND HEALTH PARAPROFESSIONAL. IN ADDITION, YVY PROVIDES RELATED SERVICES TO CHILDREN AGES 5-21. THESE CHILDRENARE REFERRED TO OUR PROGRAM THROUGH THE NEW YORK CITY BOARD OF EDUCATION COMMITTEE OF SPECIAL EDUCATION (CSE). 21360272 HEADSTART - YELED V' YALDA'S DIRECT GRANTEE HEAD START PROGRAMS SERVICE CHILDREN THREE TO FIVE YEARS OLD AND ARE DESIGNED TO GIVE INCOME ELIGIBLE CHILDREN A QUALITY PRESCHOOL EDUCATIONAL EXPERIENCE. YVY'S EARLY HEAD START PROGRAM IS FUNDED BY THE FEDERAL GOVERNMENT TO SERVICE EXPECTANT MOMS AND INFANTS AND TODDLERS AGES 0-3 YEARS. HEAD START AND EARLY HEAD START PROGRAMS OFFER THE CORE EDUCATIONAL SERVICES ASSOCIATED WITH THE PROGRAM, AS WELL AS SPECIAL NEEDS SCREENING AND FOLLOW-UPS, MEDICAL NEEDS SCREENING ANDTRACKING AND OTHER SOCIAL SERVICE SUPPORTS TO THE CHILD AND FAMILY. 5592496 6220526 THE INSURANCE PROGRAM PROVIDES THERAPEUTIC BEHAVIORAL HEALTH INTERVENTION TO CHILDREN WITH AN AUTISM SPECTRUM DISORDER (ASD) DIAGNOSIS. BEHAVIORAL HEALTH INTERVENTION INCLUDES ASSESSMENT, TREATMENT PLANNING, SUPERVISION, DIRECT CARE AND SOCIAL SKILLS GROUP THERAPEUTICAL SERVICES. PAYMENT FOR SERVICES ARE RENDERED BY MEDICAL INSURANCE CARRIERS FOR COVERED INDIVIDUALS' MEDICAL EXPENSES. 2453423 UNIVERSAL PRE-KINDERGARTEN 1726181 WOMEN, INFANTS AND CHILDREN 1373705 CHILD CARE FOOD 529099 NYS OF HEALTH MARKETPLACE 2326486 490000 825609 other 8408894 490000 825609 89647867 true true false false false false false false false false true false false false true false true false false false false false false false false false false true false true true false false false false false false false true true false false false false false false false false false false true 214 0 2409 true false false false false false false false false false false false false X 15 10 true false false false false false false true true false false true true true true true true true true false NY X REBECCA GUTMAN 7186863700 1312 38TH STREET BROOKLYN NY 11218 Jacob Ungar CHAIRMAN 0.5 0.0 X X 0 0 0 Hersh Moskovits SECRETARY 0.5 0.0 X X 0 0 0 Aryeh Ringel TREASURER 0.5 0.0 X X 0 0 0 Norman Gold Board Member 0.5 0.0 X 0 0 0 Alan J Biegeleisen Board Member 0.5 0.0 X 0 0 0 Ezra Berger Board Member 0.5 0.0 X 0 0 0 Chaim Schwartz Board Member 0.5 0.0 X 0 0 0 Menachem Garfinkel Board Member 0.5 0.0 X 0 0 0 Tzvi Englard Board Member 0.5 0.0 X 0 0 0 Zev Walter Board Member 0.5 0.0 X 0 0 0 Eleizer Schwimer Board Member 0.5 0.0 X 0 0 0 Mindy Meisner Board Member 0.5 0.0 X 0 0 0 Rochel Grosz Board Member 0.5 0.0 X 0 0 0 Abraham Schiff Board Member 0.5 0.0 X 0 0 0 Mordche Fuchs Board Member 0.5 0.0 X 0 0 0 SOLOMON IGEL CEO 35.0 0.0 X 184365 0 9704 NAOMI AUERBACH EXECUTIVE DIRECTOR 42.5 0.0 X 111684 0 0 REBECCA GUTMAN CFO 35.0 0.0 X 121594 0 22139 MINA SPUTZ DISABILITIES DIRECTOR 35.0 0.0 X 189361 0 28005 SAMUEL FEFERKORN DIRECTOR OF IT 35.0 0.0 X 165971 0 24841 JONAS FRIEDMAN COMPTROLLER 35.0 0.0 X 157841 0 27655 WAYNE GOLDBERG DIRECTOR 45.0 0.0 X 172308 0 3458 JOSEPH GRAUS BCBA 56.0 0.0 X 236027 0 10632 DEVORAH ACKERMAN SPECIALIST 35.0 0.0 X 173665 0 27612 BATSHEVA WERNER LBA 40.0 0.0 X 216719 0 8400 ITA KOENIGSBERG MENTOR 40.0 0.0 X 155005 0 16009 CHAYA LEAH GUTWEIN SEIT 40.0 0.0 X 155583 0 0 2040123 0 178455 83 false true false ISSM PROTECTIVE SERVICES INC 33 MOUNTAIN AVE MONSEY NY 10952 SECURITY SERVICES 379964 MBH SERVICES LLC 6 LEMBERG COURT 006 MONROE NY 10950 INSURANCE BILLING 216725 PCC CLEANING SERVICES 670 MYRTLE AVE BROOKLYN NY 11205 CLEANING SERVICES 132126 CARMELYNNE SANTOS 132 TYRRELL STREET STATEN ISLAND NY 10307 PHYSICAL THERAPY 116613 BKD LLP 1155 AVENUE OF THE AMERICAS NEW YORK NY 10036 Accounting 113097 8 31007818 31007818 SPECIAL EDUCATION 624310 65207652 65207652 INSURANCE SERVICES 713940 6298631 6298631 FITNESS CENTER 713940 825609 825609 OTHER PROGRAM FEES 713940 16976 16976 72348868 25403 25403 0 0 1012996 514901 498095 0 498095 498095 0 0 0 0 0 0 0 0 0 0 OTHER 900099 169341 169341 169341 104049525 72348868 692839 490000 490000 0 0 0 1300896 1186248 114648 0 68316228 62295510 6020718 341463 311370 30093 0 4027481 3672539 354942 5363414 4890736 472678 0 19084 19084 122259 122259 0 0 0 7645487 7386134 259353 0 3093096 2441311 651785 0 0 3359344 3207897 151447 220468 181583 38885 0 0 302275 214282 87993 0 1475096 1468637 6459 533609 244553 289056 FOOD 1185568 1185568 BAD DEBT 1288345 1288345 MISCELLANEOUS 866387 471499 394888 99950500 89647867 10302633 0 1461721 4155291 1151324 1170977 488357 1779955 16358003 15777696 0 0 0 0 0 0 0 0 43750 6250 56810065 19309115 38830931 37500950 0 0 0 0 0 0 0 0 152134 155303 58486220 60546422 8958884 8596972 0 0 558837 610984 26228967 25502969 0 0 0 0 5150000 4115394 0 0 1696306 1727852 42592994 40554171 X 15893226 19992251 0 0 0 0 15893226 19992251 58486220 60546422 4099025 X false true X true true true X 30332036 30093318 29114049 29640854 31007818 150188075 57531727 55055320 59220537 65693852 72348868 309850304 0 0 0 87863763 85148638 88334586 95334706 103356686 460038379 0 0 0 460038379 737045 782276 908890 902071 1038399 4368681 0 737045 782276 908890 902071 1038399 4368681 0 183814 394376 285524 169341 1033055 88784622 85930914 89637852 96522301 104564426 465440115 0.98839 0.98890 0.00939 0.00910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4822761 4822761 45133122 13742588 31390534 1787220 1607539 179681 4657100 3692297 964803 409862 266691 143171 37500950 0 EST. LIABILITIES DUE TO NYC DOE 1727852 1727852 104457582 1181501 514901 1696402 102761180 1288345 1288345 104049525 100358557 1181501 514901 1696402 98662155 1288345 1288345 99950500 PART XI, LINE 2D RENTAL EXPENSE: 514,901 PART XI, LINE 4B Bad Debt Expense: 1,288,345 PART XII, LINE 2D RENTAL EXPENSE: 514,901 PART XII, LINE 4B Bad Debt Expense: 1,288,345 true BNOS MALKA BELZ 600 MCDONALD AVE BROOKLYN NY 11218 113246448 501(C)3 29000 General support BNOS MENACHEM SCHOOL FOR GIRLS 739 EAST NEW YORK AVE BROOKLYN NY 11203 113612050 501(C)3 28000 General support CONG KEHILAS BELZ 1435 51 STREET BROOKLYN NY 11219 113043769 501(C)3 38000 General support CONG BORUCH YECHESKEL 1435 51 STREET BROOKLYN NY 11219 462631767 501(C)3 15000 General Support CONG KOLLEL OHEL YESOCHOR 1301 47TH STREET BROOKLYN NY 11219 113289707 501(C)3 54000 General Support YESHIVA BETH JOSEPH ZVI DUSHINSKY 1462 38TH STREET BROOKLYN NY 11218 112146150 501(C)3 25000 General support YESHIVA IMREI CHAIM VIZNITZ 1824 53RD STREET BROOKLYN NY 11204 113100972 501(C)3 18000 General support JEWISH CENTER FOR SPECIAL ED 8109 BAY PARKWAY BROOKLYN NY 11214 112488016 501(C)3 20000 General support KUPAS TOV V'CHESED 550 BEDFORD BROOKLYN NY 11249 810606295 501(C)3 15000 General support MACHON MASEH ROCKEACH INC 1544 48TH STREET BROOKLYN NY 11219 331194559 501(C)3 20000 General support YESHIVA MACHZIKEI HADAS 1601 42 STREET BROOKLYN NY 11204 112524537 501(C)3 133000 general support NESIVOS BAIS YAAKOV PO BOX 190432 BROOKLYN NY 11219 200517515 501(C)3 15000 general support RAV CHESED 90 WILSON STREET BROOKLYN NY 11249 200029756 501(C)3 18000 general support SAMCHEINU 1432 E 17TH STREET BROOKLYN NY 11230 201560947 501(C)3 13000 general support YESHIVA AND BETH HAMEDRASH SHAAREI YOSHER 4102 16TH AVE BROOKLYN NY 11204 116030154 501(C)3 5001 general support UTA 82 LEE AVE BROOKLYN NY 11211 116002642 501(C)3 43000 general support 16 Part I, Line 2 The Board approves the grants prior to disbursement and then the grantee reports back to the Board that the funds were used for the intended purpose that was on the original request. X X X X false false false false false false false false false SOLOMON IGEL CEO 184365 0 0 0 0 0 0 0 9704 0 194069 0 MINA SPUTZ DISABILITIES DIRECTOR 189361 0 0 0 0 0 0 0 28005 0 217366 0 SAMUEL FEFERKORN DIRECTOR OF IT 165971 0 0 0 0 0 0 0 24841 0 190812 0 JONAS FRIEDMAN COMPTROLLER 157841 0 0 0 0 0 0 0 27655 0 185496 0 WAYNE GOLDBERG DIRECTOR 172308 0 0 0 0 0 0 0 3458 0 175766 0 JOSEPH GRAUS BCBA 236027 0 0 0 0 0 0 0 10632 0 246659 0 DEVORAH ACKERMAN SPECIALIST 173665 0 0 0 0 0 0 0 27612 0 201277 0 BATSHEVA WERNER LBA 216719 0 0 0 0 0 0 0 8400 0 225119 0 ITA KOENIGSBERG MENTOR 155005 0 0 0 0 0 0 0 16009 0 171014 0 CHAYA LEAH GUTWEIN SEIT 155583 0 0 0 0 0 0 0 0 0 155583 0 A NYC INDUSTRIAL DEVELOPMENT AGENCY 132906040 649438DV7 2007-06-20 26970000 TO FINANCE CONSTRUCTION OF BUILDIN false false false B NYC INDUSTRIAL DEVELOPMENT AGENCY 132906040 649438DW5 2007-06-20 5820000 TO FINANCE CONSTRUCTION OF BUILDIN false false false A 765000 0 26970000 1141711 0 0 539400 0 0 25289294 0 0 2008 false false true true B 5820000 0 5820000 0 0 0 116400 0 0 5703600 0 0 2008 false false true true A false false false false 0 false false false true B false false false false 0 false false false true A false false false false false false 0 0 false true B false false false false false false 0 false 0 false true A false B false YISROEL RINGEL SON OF A. RINGEL 126910 EMPLOYMENT false CHERYL SALAMON DAUGHTER TO N. GOLD 40000 EMPLOYMENT false SARAH SCWARTZ WIFE OF C. SCHWARTZ 26137 EMPLOYMENT false ESTHER BRODT DAUGHTER OF E. BERGER 6451 EMPLOYMENT false PINCHAS SCHIFF SON of A. Schiff 28816 EMPLOYMENT false YOSPY IGEL SISTER-IN-LAW OF CEO 35829 EMPLOYMENT false SARA BIEGELEISON SIS IN LAW OF J FRIEDMAN 27354 EMPLOYMENT false YEHUDIS WEBER DAUGHTER OF J FRIEDMAN 6232 EMPLOYMENT false LIBBY CHEIN SISTER OF M SPUTZ 53490 EMPLOYMENT false EIDLE SPUTZ SIS IN LAW OF MINA SPUTZ 120660 EMPLOYMENT false CHANA COHEN SISTER OF MINA SPUTZ 51060 EMPLOYMENT false CHANA SPUTZ DAUGHTER of Mina Sputz 8042 EMPLOYMENT false REISEL FEFERKORN WIFE OF S. FEFERKORN 29815 EMPLOYMENT false RACHEL FEFERKORN SIS IN LAW OF S FEFERKORN 27158 EMPLOYMENT false FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS MR ALAN J BIEGELEISEN AND MR EZRA BERGER HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B A COMPLETE COPY OF THE ORGANIZATION'S FINAL FORM 990 WAS PROVIDED TO THE ENTIRE BOARD BEFORE IT WAS FILED. ANY REQUIRED EDITS NOTED DURING REVIEW WERE COMMUNICATED TO THE RETURN PREPARERS, AND WERE IMPLEMENTED PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS, KEY EMPLOYEES AND MEMBERS OF THE BOARD (INTERESTED PERSONS) MUST, AT LEAST ANNUALLY, FILE CONFLICT OF INTEREST DISCLOSURE STATEMENT WITH THE COMPLIANCE OFFICER, WHO WILL KEEP A CONFIDENTIAL FILE OF THESE STATEMENTS. BOARD MEMBERS MUST SUBMIT ANNUAL DISCLOSURES PRIOR TO ANNUAL ELECTIONS OF DIRECTORS. INTERESTED PERSONS HAVE AN AFFIRMATIVE OBLIGATION TO DISCLOSE ALL SITUATIONS THAT MAY POSE A POTENTIAL OR ACTUAL CONFLICT OF INTEREST. IF THE COMPLIANCE OFFICER BELIEVES AN ACTUAL CONFLICT OF INTEREST EXISTS, THE COMPLIANCE OFFICER MAY MAKE RECOMMENDATIONS TO THE CHAIRMAN OF THE BOARD AS TO THE APPROPRIATE COURSE OF ACTION FOR RESOLUTION OF THE CONFLICT. THE COMPLIANCE OFFICER MAY CONSULT WITH OUTSIDE COUNSEL AND MEMBERS OF THE BOARD OTHER THAN INTERESTED PERSON RELATED TO THE SPECIFIC CONFLICT, AND MAY, AT HER DISCRETION, SEEK ADVICE OR RECOMMENDATIONS FROM MANAGEMENT. BASED ON RECOMMENDATIONS FROM THE COMPLIANCE OFFICER, THE BOARD OF DIRECTORS, OTHER THAN A CONFLICTED BOARD MEMBER WHO WILL RECUSE HIMSELF FROM SUCH VOTING AND DELIBERATION, SHALL VOTE T0 TAKE SUCH ACTIONS AS IT MAY DEEM NECESSARY TO MINIMIZE THE CONFLICT OF INTEREST AND ITS POTENTIAL ADVERSE EFFECTS ON THE WELL-BEING OF YELED. SUCH ACTIONS MAY INCLUDE, BUT ARE NOT LIMITED TO (A) REQUIRING THE CONFLICTED BOARD OR POLICY COUNCIL MEMBER TO DIVEST HIMSELF, OR ARRANGE FOR A FAMILY MEMBER'S DIVESTMENT, OF ANY INTEREST IN ANY ENTITY THAT MAY CREATE A CONFLICT OF INTEREST, (B) REQUIRING A RECONSIDERATION OF ANY ACTION THE BOARD OR POLICY COUNCIL PERCEIVES MAY HAVE BEEN AFFECTED BY AN UNDISCLOSED CONFLICT OF INTEREST, OR (C) RECOMMENDING THE RESIGNATION, NON-REAPPOINTMENT, OR REMOVAL FROM THE BOARD OR POLICY COUNCIL OF A MEMBER WITH A PERSISTENT AND UNREMEDIED CONFLICT OF INTEREST. THE MINUTES OF THE BOARD OF DIRECTORS SHALL CONTAIN THE EXISTENCE OF ANY CONFLICTS, RESOLUTIONS OF SUCH CONFLICTS (INCLUDING THE NAMES OF PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT), THE CONTENT OF THE DISCUSSION (INCLUDING ANY ALTERNATIVE TO THE PROPOSED TRANSACTION OR ARRANGEMENT), AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION SYSTEM WILL BE OBJECTIVE AND NON-DISCRIMINATORY IN THEORY, APPLICATION AND PRACTICE. THE AGENCY HAS DETERMINED THAT THIS CAN BEST BE ACCOMPLISHED BY UTILIZING A SYSTEM OF CHECKS AND BALANCES INITIATED BY EXECUTIVE MANAGEMENT AND APPROVED BY THE YELED V'YALDA COMPENSATION COMMITTEE ('COMMITTEE') AND THE AGENCY'S GOVERNING BODY. THE SALARY RECOMMENDATION/APPROVAL PROCESS IS AS FOLLOWS: 1) THE HUMAN RESOURCES DEPARTMENT FIRST PRESENTS TO THE COMMITTEE ANY SALARY RECOMMENDATIONS FOR (1) YELED V'YALDA EXECUTIVES AND (2) ANY NEWLY HIRED ADDITIONAL EMPLOYEES EARNING A SALARY GREATER THAN $100,000 ANNUALLY. THEY COMPARE DATA FROM LOCAL, NATIONAL AND INDUSTRY SPECIFIC SURVEYS TO DETERMINE THAT THE COMPENSATION IS DEEMED REASONABLE. THE AGENCY WILL OBTAIN AND MAINTAIN SUCH DATA BY REGULARLY CONDUCTING WAGE COMPARABILITY STUDIES. IF THE INFORMATION CAN NOT BE OBTAINED BY THE AGENCY AND DEEMED NECESSARY THEY WILL CONTACT CONSULTING FIRMS FOR THIS INFORMATION. 2) ANY SALARY RECOMMENDATION(S) BY THE COMMITTEE IS PRESENTED TO THE BOARD OF DIRECTORS WHO WILL CONSIDER THE RECOMMENDATION AND MAKE THE FINAL DECISION. The CEO's Salary was last reviewed in July of 2019 and the Executive Director's salary was last reviewed in January 2019. FORM 990, PART VI, SECTION B, LINE 15B A REVIEW WAS DONE BY MARKS PANETH IN DECEMBER 2018 FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.