2014-05-13T14:06:54-05:00 2013-06-30 271728945 O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2012-07-01 237379093 MARTIN DE PORRES SCHOOL FOR EXCEPTIONAL CHILDREN INC MART 5165022840 621 ELMONT ROAD ELMONT NY 11003 EDWARD DANA 5165022840 2014-05-12 1 GARRETT M HIGGINS P00543209 9143818900 2014-05-12 2012 2015-11-30 17:44:51Z EDWARD DANA 621 ELMONT ROAD ELMONT NY 11003 21143266 0 X WWW.MDP.ORG X 1972 NY TO PROVIDE EDUCATIONAL SERVICES TO EMOTIONALLY HANDICAPPED CHILDREN AND YOUTH ADULTS. 15 14 302 21 0 0 0 1555341 21828309 19056635 440 -150320 719043 531252 22547792 20992908 0 0 0 0 16522914 15076940 0 0 0 6024790 5767210 22547704 20844150 88 148758 4264893 4351681 4167075 3768224 97818 583457 MARTIN DE POPORRES SCHOOL FOR EXCEPTIONAL CHILDREN, INC. PREPARES YOUTH FOR LIFE BY HELPING THEM OVERCOME CHALLENGES, DEVELOP VALUES AND LEARN SKILLS WITHIN A DIVERSE COMMUNITY MARKED BY CARING RELATIONSHIPS, FAITH AND ZEALOUS EFFORTS. 0 0 16470397 16236794 EDUCATIONAL SERVICES - EDUCATIONAL SERVICES RELATED TO EMOTIONALLY HANDICAPPED CHILDREN, FUNDING PROVIDED BY NYC AND NASSAU COUNTY FOR APPROXIMATELY 450 STUDENTS. 2797216 2819841 RESIDENTIAL - PROVIDES FAMILY STYLE RESIDENTIAL SERVICES FOR DEPENDENT CHILDREN. FUNDING PROVIDED BY NEW YORK STATE OFFICE CHILDREN AND FAMILY SERVICES AND THE NASSAU COUNTY DEPARTMENT OF SOCIAL SEVICES. 19267613 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 16 0 302 1 0 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CARMINE TEDESCO 5165022840 621 ELMONT ROAD ELMONT NY 11003 JEAN JONES-BELL ESQ 5.00 X 0 0 0 HELENA BOWENS 5.00 X 0 0 0 DR MARVA CHEVALIER 5.00 X 0 0 0 STEVEN COHEN 5.00 X 0 0 0 EROLD EDOUARD 5.00 X 0 0 0 SR EILEEN M KELLY CSJ 5.00 X 0 0 0 SR EVELYN LAMOUREUX 5.00 X X 0 0 0 PRICE OLIVER 5.00 X 0 0 0 SIMONE LOUISE PRICE 5.00 X 0 0 0 BR PHILIP ROFRANO FSC 5.00 X 0 0 0 BR EDWARD SHIELD FSC 5.00 X 0 0 0 SR MARY WALSH 5.00 X 0 0 0 THOMAS FARRELL ESQ 5.00 X 0 0 0 BR JAMES MARTINO 5.00 X 0 0 0 JANE CANNER PH D 5.00 X 0 0 0 PAUL SAPIENZA 5.00 X 0 0 0 PATRICK J BOYLE 5.00 X 0 0 0 RALPH ESPOSITO 5.00 X 0 0 0 HENRY HANK J IORI 5.00 X 0 0 0 THOMAS DARNOWSKI 40.00 X 69216 0 12147 EDWARD DANA 45.00 X 145200 0 17086 EON PARKS 45.00 X 131280 0 16181 CARMINE TEDESCO 45.00 X 101524 0 7032 JO'ANNE E BRANCATO 45.00 X 119028 0 8245 PAUL FANTETTI 45.00 X 108600 0 14707 PATRICIA DUSENBURY 45.00 X 111508 0 14896 JOHN J GALASSI 45.00 X 118426 0 27308 904782 0 117602 7 0 1 0 J KINGS FOOD SERVICE PROFESSIONALS INC 700 FURROWS ROAD HOLTZVILLE NY 11742 DIETARY SERVICE 313340 US FOOD PO BOX 641871 PITTSBURG PA 15264 DIETARY SERVICE 153489 MARIANO'S CLEANING SERVICE 55 ANDERSON AVENUE NO BABYLON NY 11703 CLEANING SERVICE 103260 3 10000 1475124 70217 1555341 TUITION 900099 16236794 16236794 RESIDENTIAL HOUSING 900099 2819841 2819841 19056635 38 38 150358 -150358 -150358 -150358 INSURANCE CLAIM 900099 500602 500602 REFUNDS 900099 26559 26559 OTHER INCOME 900099 4091 4091 531252 20992908 19056635 0 380932 486492 486492 11174667 10958334 216333 708619 696042 12577 1684351 1618740 65611 1022811 968198 54613 92297 92297 238172 238172 695925 671781 24144 59168 59168 409607 340725 68882 51896 51896 2189336 2021418 167918 218795 218795 1576 1576 58980 58980 474402 422402 52000 4560 4560 FOOD 672043 672043 REPAIRS AND MAINTENANCE 313813 297862 15951 STUDENT ACTIVITY COST 219733 219733 STAFF COST 29577 21077 8500 37330 24839 12491 20844150 19267613 1576537 0 2524914 1429544 759069 1620635 48786 40426 3828502 3131176 674468 697326 257656 563750 4264893 4351681 280803 607289 260367 100000 3625905 3060935 4167075 3768224 X 97818 128519 454938 97818 583457 4264893 4351681 148758 336881 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2521880 2144760 377120 1306622 986416 320206 697326 SECURITY DEPOSITS 64000 INSURANCE RECOVERY RECEIVABLE 499750 563750 DUE TO FUNDING SOURCES 3060935 3060935 X 20992908 0 20992908 0 20992908 20844150 0 20844150 0 20844150 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE SCHOOL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE SCHOOL IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO JUNE 30, 2010. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE SCHOOL DOES NOT SOLICIT STUDENTS AS A MAJORITY OF ALL STUDENTS ARE PLACED AT THE SCHOOL BY THE BOARD OF EDUCATION. X X X 0 0 0 0 0 0 0 0 0 EDWARD DANA 145200 0 0 0 0 0 8888 0 8198 0 162286 0 0 0 MAUREEN KELLY FAMILY MEMBER OF SR. EILEEN KELLY, BOARD MEMBER 92626 MAUREEN KELLY IS SR. MAUREEN KELLY'S SISTER. SHE IS EMPLOYED BY THE SCHOOL AS AN ACCOUNTANT. 0 FORM 990, PART VI, SECTION B, LINE 11 MARTIN DE PORRES SCHOOL FOR EXCEPTIONAL CHILDREN, INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRIOR TO TAKING HIS/HER POSITION ON THE BOARD, AND ALL PRESENT DIRECTORS ON AN ANNUAL BASIS, SHALL SUBMIT IN WRITING TO THE PRESIDENT A LIST OF ALL BUSINESSES OR OTHER ORGANIZATIONS OF WHICH HE/SHE IS AN OFFICIAL, DIRECTOR, TRUSTEE, MEMBER, OWNER (EITHER AS A SOLE PROPRIETOR OR PARTNER), SHAREHOLDER, EMPLOYEE OR AGENCY, WITH WHICH THE ORGANIZATION HAS, OR MIGHT REASONABLY IN THE FUTURE ENTER INTO, A RELATIONSHIP OR A TRANSACTION IN WHICH THE DIRECTOR WOULD HAVE CONFLICTING INTEREST. THE CHAIRPERSON OF THE BOARD SHALL BECOME FAMILIAR WITH THE STATEMENTS OF ALL DIRECTORS IN ORDER TO GUIDE HIS/HER CONDUCT SHOULD A CONFLICT ARISE. AT SUCH TIME AS MATTERS COMES BEFORE THE BOARD IN SUCH A WAY AS TO GIVE RISE TO A CONFLICT OF INTEREST, THE AFFECTED DIRECTOR SHALL MAKE KNOWN THE POTENTIAL CONFLICT, WHETHER DISCLOSED BY HIS/HER WRITTEN STATEMENT OR NOT, AND AFTER ANSWERING ANY QUESTIONS THAT MIGHT BE ASKED HIM/HER, SHALL WITHDRAW FROM THE MEETING FOR SO LONG AS THE MATTER SHALL CONTINUE UNDER DISCUSSION. SHOULD THE MATTER BE BROUGHT TO A VOTE, NEITHER THE AFFECTED DIRECTOR NOR ANY OTHER DIRECTOR WITH A PECUNIARY BENEFIT TRANSACTION WITH THE ORGANIZATION SHALL VOTE IT. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR IS EVALUATED AND DECIDED BY A COMMITTEE OF THE BOARD OF DIRECTORS. THE COMMITTEE COMPARES THE EXECUTIVE DIRECTORS SALARY TO THE NYS SALARY CAP LEVELS FOR THAT POSITION. A THREE YEAR CONTRACT WAS SIGNED IN JULY 2011 UPON THE EXECUTIVE DIRECTOR'S APPOINTMENT TO THE POSITION. ANOTHER THREE YEAR CONTRACT WAS THEN SIGNED IN APRIL 2014. ALL OTHER STAFF HAS AN ANNUAL CONTRACT. THE LAST ANNUAL CONTRACT WAS SIGNED IN JULY 2013. INCREASES ARE DETERMINED THROUGH THE BUDGETING PROCESS WHICH IS APPROVED BY THE BOARD AND BASED ON RATE INCREASES FROM DEPARTMENT OF EDUCATION. THE COMPENSATION PROCESS FOR OFFICERS IS REVIEWED AND PRESENTED BY THE EXECUTIVE DIRECTOR AND APPROVED BY THE BOARD. DELIBERATIONS AND DECISIONS ARE DOCUMENTED IN THE BOARD MINUTES FOR SALARY APPROVALS FOR THE EXECUTIVE DIRECTOR AND ALL OTHER OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION, FORM 990, FORM 1023, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR. FORM 990, PART XI, LINE 8: THE SCHOOL IDENTIFIED PRACTICES IN ITS ACCOUNTING THAT DIFFERED FROM GUIDANCE SUPPORTED BY U.S. GAAP OR WHICH THERE WERE ERRORS IN EXECUTION. AS A RESULT, THE SCHOOL HAS RESTATED ITS OPENING NET ASSETS AT JUNE 30, 2012. THE SCHOOL DID NOT BOOK ASSETS THAT RELATE TO ITEMS PURCHASED THROUGH THE E-RATE PROGRAM. THE SCHOOL IMPROPERLY BOOKED THESE ITEMS AS EXPENSES AND DID NOT RECOGNIZE REVENUE RELATING TO THE 90% OF COSTS SUBSIDIZED BY THE PROGRAM.