2014-02-10T10:32:06-06:00 2013-06-30 Meaden & Moore Ltd 1100 SUPERIOR AVENUE SUITE 1100 CLEVELAND OH 44114 990 2012-07-01 341127919 POSITIVE EDUCATION PROGRAM % JOHN SESEK POSI 2163614400 3100 EUCLID AVE Suite CLEVELAND OH 44115 Frank Fecser 2163614400 2014-02-05 true 2162413272 2012 2015-11-30 17:44:51Z FRANK FECSER 3100 EUCLID AVE CLEVELAND OH 44115 48552044 false X PEPCLEVE.ORG X 1973 OH PROVIDES STRENGTH-BASED SPECIAL EDUCATION AND MENTAL HEALTH SERVICES TO CHILDREN WITH SOCIAL, EMOTIONAL AND BEHAVIORAL CHALLENGES IN PARTNERSHIP WITH FAMILIES, SCHOOLS AND COMMUNITIES. 22 22 132 23 0 3784246 3489733 39775496 37899317 -66471 -78688 27189 49813 43520460 41360175 0 0 0 0 35256478 34346256 0 0 296624 7043482 6703333 42299960 41049589 1220500 310586 29326922 26159679 4869477 1391648 24457445 24768031 X PEP HELPS TROUBLED AND TROUBLING CHILDREN LEARN AND GROW. false false 31644127 35323596 Day Treatment Centers: Positive Education Program's Day Treatment Centers serve school-age children and youth who have been diagnosed with an emotional disturbance in an integrated educational and mental health environment. These centers serve as both the school and the therapeutic treatment center for these children and youth. PEP's eight centers are located throughout Northeast Ohio and have the ability to serve children with multiple disabilities. PEP's Day Treatment Centers served approximately 702 children from 63 school districts in 8 counties. 779084 Early Childhood Plus: Early Childhood Plus provides consultation, training and support to enhance the capacities of all caregivers working directly with young children presenting significant social, emotional, behaviorial and/or developmental challenges. Through Early Childhood Plus, PEP builds skills and competencies in the adults who care for and nurture young children, thus helping the children themselves. 3827712 2014807 Connections: Positive Education Program's Connections coordinates services for some of the community's most at-risk children and youth, all of whom are experiencing severe emotional disturbance, are involved with several of the County's child-serving systems, and are at risk of being removed from their home. PEP Connections works with the child and everyone involved in his/her life to create a plan of care aimed at helping the child access community supports and begin on a path to success. PEP Connections served approximately 735 children from 32 school districts in 3 counties. 747445 560914 PEP Assist, fcss, fdn grants, other 747445 560914 36998368 true true false true false false false false false false true false false false false true true false false false false false false false true false false false false true false false false false false false true false false false false false false false false false false true X 33 0 true 132 true false false false false false true true false false false false X 22 22 false false false false false false false true true false false true true true true true true true true false OH PA X JOHN SESEK 2163614400 3100 EUCLID AVE ClEVELAND OH 44115 X JOHN SAADA JR 1.0 X william caster 1.0 X X YVETTE GRAHAM 1.0 X X thomas littman 1.0 X MATTHEW BRINN 1.0 X MYRNA LOY CORLEY 1.0 X ROBERT DEANGELIS 1.0 X X JUDITH EMBRESCIA 1.0 X SALLY FLORKIEWICZ 1.0 X WILLIAM GRIMBERG 1.0 X RALPH E JOHNSON 1.0 X BRETT S KRANTZ 1.0 X X MONYKA PRICE 1.0 X ROBERT RONIS MD 1.0 X DAVID A SAGERSER 1.0 X SCOTT SEELBACH 1.0 X TERENCE THOMAS 1.0 X X HOLLEY MARTENS 1.0 X KEN OUTCALT 1.0 X Mark Dickinson 1.0 X Noreen Kilbane 1.0 X Michael Sheppard 1.0 X FRANK FECSER 40.0 X 144382 0 46377 SHADI ROMAN 40.0 X 122907 34972 CLAUDIA LANN VALORE 40.0 X 116944 25189 JOHN SESEK 40.0 X 112283 44472 DENNIS KOENIG 40.0 X 116866 25347 ERICA NEW 40.0 X 154927 48551 KENNETH MEYER 40.0 X 107907 24937 SUSAN BERGER 40.0 X 109255 16045 THOMAS VALORE 40.0 X 100388 22871 HUEI-RONG CHERN 40.0 X 102474 23000 FELICIA FAGO 40.0 X 97045 34418 1285378 0 346179 11 false true false BARRETT BENEFITS GROUP INC 3628 WALNUT HILL RD STE 200 BEACHWOOD OH 44122 HEALTH INS ADMIN 214079 SAW 1275 Lakeside Avenue East CLEVELAND OH 44114 Cleaning Services 179257 CATHOLIC CHARITIES PARMADALE 6753 STATE ROAD PARMA OH 44134 CLIENT SERVICES 177130 MANNIX CONSTRUCTION MGT 22480 LAKE RD ST 6 CLEVELAND OH 44116 Bldg Impvr/Prop mgmt 477891 BEECH BROOK PO BOX 74140 CLEVELAND OH 44194 CLIeNT SERVICES 329104 11 X 120446 3083100 286187 14000 3489733 PROGRAM COSTS 611600 26785576 26785576 AGENCY FEES 611710 1027169 1027169 INSURANCE 624100 37385 37385 MEDICAID 624100 10049187 10049187 37899317 16882 16882 0 0 0 0 0 7070224 7165794 -95570 -95570 -95570 75888 26075 49813 49813 0 0 0 41360175 37899317 -28875 X 0 0 0 0 993219 487824 505395 0 23967148 22311314 1441362 214472 3228300 2979523 232222 16555 5308826 4989094 305788 13944 848763 732506 99246 17011 0 41808 41808 39000 39000 0 0 0 9453 9453 0 0 20906 0 20906 991324 816283 170025 5016 0 0 1343104 1265542 77562 570826 552761 17974 91 0 76388 52127 24151 110 0 0 651129 525694 125291 144 274100 218507 55593 WRAP AROUND SERVICES 1227060 1227060 CONTRACT SERVICES 956039 775016 178816 2207 ESC ADMIN FEE 358115 358115 AGENCY TRAINING 24360 21170 3190 119721 34494 58153 27074 41049589 36998368 3754597 296624 0 0 4216055 3886073 884173 669630 4771420 1781703 0 0 0 0 0 0 0 0 151494 158683 17026149 5369504 11753095 11656645 7550685 8006945 0 0 0 0 0 0 0 0 29326922 26159679 1101573 1013648 0 0 0 0 3375904 0 0 0 0 0 392000 378000 0 0 0 0 4869477 1391648 X 24320119 24729333 137326 38698 0 0 24457445 24768031 29326922 26159679 310586 X false true X true true true X 5777420 5427837 5701814 3784246 3519172 24210489 0 0 5777420 5427837 5701814 3784246 3519172 24210489 833678 23376811 177264 58321 25373 19701 16882 297541 0 0 24508030 87243560 0.95384 0.94450 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5000 5000 41044589 41049589 1000000 250000 1000000 1000000 1000000 1000000 4000000 6000000 5000 37500 4000 5000 51500 250000 250000 250000 250000 1000000 1500000 5000 37500 4000 5000 51500 912000 912000 12522081 3165913 9356168 1701325 666490 1034835 1890743 1537101 353642 11656645 0 0 X 41360175 41360175 41360175 41049589 41049589 41049589 PART X, LINE 2 FIN 48 FOOTNOTE PEP FOLLOWS THE PROVISIONS OF "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" WHICH PRESCRIBES A RECOGNITION THRESHOLD AND A MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE AMOUNT RECOGNIZED IS MEASURED AS THE AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. PEP RECOGNIZES INTEREST AND PENALTIES ACCRUED, IF ANY, RELATED TO UNRECOGNIZED TAX UNCERTAINTIES IN INCOME TAX EXPENSE. AS A RESULT OF IMPLEMENTATION, PEP DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN POSITIONS. PEP IS SUBJECT TO U.S. FEDERAL JURISDICTION INCOME TAX EXAMINATIONS. WITH FEW EXCEPTIONS, PEP IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2010. Golf Outing 20373 20373 10662 107 pep rally 55515 55515 7440 7866 0 75888 75888 10662 7440 7866 107 26075 49813 X X X X false false false false false false false false false FRANK FECSER 144382 0 0 0 20927 0 25450 0 190759 0 SHADI ROMAN 122907 17700 17272 157879 JOHN SESEK 112283 16735 27737 156755 ERICA NEW 154927 22407 26144 203478 MARY ELLEN FECSER OFFICER'S SPOUSE 69501 EMPLOYMENT false NUMBER OF EMPLOYEES FORM 990, PART V, LINE 2A The organization has 132 people that work specifically for PEP. The remaining workforce needs are leased through Educational Service Center of Cuyahoga County. PROCESS USED TO REVIEW THE FORM 990 FORM 990, PART VI, LINE 11b PEP's CEO, CFO, and the Board's Finance Committee review the Form 990 in detail with the outside accountants. ThE Finance Committee makes a recommendation to the full board (or the executive committee acting on its behalf) to approve the 990. Upon approval the Form 990 is filed. COMPLIANCE WITH CONFLICT OF INTEREST POLICY FORM 990, PART VI, LINE 12c Annually, Board Members sign a "Conflict of Interest Policy Acknowledgement & Disclosure Statement". The CEO ensures that all Board Members sign the document and he reviews each document to determine if any interest disclosed may impair the independence of the Board Member for voting purposes. DETERMINING COMPENSATION OF CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFF FORM 990, PART VI, LINE 15a Annually, the CEO's salary is evaluated against comparable positions at other child-serving Agencies in the Greater Cleveland Area to determine reasonableness. In addition, the CEO's salary is evaluated annually by comparing his salary to comparable positions found in the Greater Cleveland School Superintendents' Association Annual Salary & Fringe Benefit Study. The CEO's salary is approved by a vote of the Board of Directors on an annual basis. DETERMINING COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES FORM 990, PART VI, LINE 15B Annually, the compensation of other officers and key employees is evaluated against comparable positions at other child-serving Agencies in the Greater Cleveland Area to determine reasonableness. AVAILABILITY OF DOCUMENTS FOR PUBLIC INSPECTION FORM 990, PART VI, LINE 19 The Organization's governing documents, conflict of interest policy, audited financial statements and Form 990 are available to the public upon request during normal business hours. All of the Organization's filings with the Ohio Secretary of State's Office including PEP's Articles of Incorporation, Certification of Continued Existence and Statutory Agent changes can also be obtained from Ohio's Secretary of State website. In addition, Form 990 can also be obtained from Guidestar.org. REPORTABLE COMPENSATION Form 990, Part VII, SECTION A, COLUMN D For certain individuals, the compensation listed in Part VII reflects box 1 of the W-2 plus employee retirement contributions. Box 5 of the W-2 is not representative of some employees' total wages due to their employment status. OTHER EXPENSES FORM 990, PART IX, Line 24a "Wrap around services" are specialized services provided for clients in accordance with their "individual service plans". These services are funded through ADAMHS Board of Cuyahoga County and are intended to "wrap around" a client who needs more than just a narrowly defined Medicaid medical service. LOSS ON DISPOSAL OF ASSETS FORM 990, PART VIII, LINE 7A-C The loss on disposal of assets was due to the disposal of leasehold improvements and equipment that were not fully depreciated when the West Shore Day Treatment Center was closed and the Eastwood Day Treatment Center was moved to a new location during THIS FISCAL YEAR.