STUDENT ASSISTANCE SERVICES CORPORATION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- STUDENT ASSISTANCE SERVICES CORPORATION (EIN 13-3264779)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-12
- IRS object ID
- 201441329349302634
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-12T13:22:07-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 133842744 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MBAF CPAS LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 COLUMBUS AVEELOBBY 2ND FL | AddressLine1 |
| City | VALHALLA | City |
| State | NY | State |
| ZIP Code | 10595 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 133264779 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STUDENT ASSISTANCE SERVICES CORPORATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | STUD | NameControl |
| Phone | 9143321300 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 660 WHITE PLAINS ROAD | AddressLine1 |
| City | TARRYTOWN | City |
| State | NY | State |
| ZIP Code | 10591 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ELLEN R MOREHOUSE | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 9143321300 | Phone |
| Date Signed | 2014-05-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CHARLES GROPPE CPA | Name |
| PTIN | P00093923 | PTIN |
| Phone | 9147410800 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | ELLEN R MOREHOUSE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 660 WHITE PLAINS ROAD | AddressLine1 |
| City | TARRYTOWN | City |
| State | NY | State |
| ZIP Code | 10591 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 4118851 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1985 | YearFormation |
| State Legal Domicile | NY | StateLegalDomicile |
| Activity Or Mission Description | STUDENT ASSISTANCE SERVICES CORPORATION WAS FORMED WITH A PRIMARY PURPOSE TO PROVIDE PREVENTION AND EARLY INTERVENTION PROGRAMS FOR ALCOHOL AND OTHER DRUG ABUSE IN LOCAL SCHOOLS, COMMUNITIES, AND RESIDENTAL CHILD CARE FACILITIES. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 8 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 8 | NbrIndependentVotingMembers |
| Total Nbr Employees | 54 | TotalNbrEmployees |
| Total Nbr Volunteers | 8 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2699141 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2558816 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1687176 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1557545 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 324 | InvestmentIncomePriorYear |
| Investment Income Current Year | 295 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 2479 | OtherRevenuePriorYear |
| Other Revenue Current Year | 2195 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4389120 | TotalRevenuePriorYear |
| Total Revenue Current Year | 4118851 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 3735047 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 3562636 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 653616 | OtherExpensePriorYear |
| Other Expenses Current Year | 560312 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4388663 | TotalExpensesPriorYear |
| Total Expenses Current Year | 4122948 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 457 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -4097 | RevenuesLessExpensesCY |
| Total Assets BOY | 452414 | TotalAssetsBOY |
| Total Assets EOY | 548117 | TotalAssetsEOY |
| Total Liabilities BOY | 364417 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 464217 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 87997 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 83900 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | STUDENT ASSISTANCE SERVICES CORPORATION WAS FORMED WITH A PRIMARY PURPOSE TO PROVIDE PREVENTION AND EARLY INTERVENTION PROGRAMS FOR ALCOHOL AND OTHER DRUG ABUSE IN LOCAL SCHOOLS, COMMUNITIES, AND RESIDENTAL CHILD CARE FACILITIES. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 2295683 | Expense |
| Revenue | 1359609 | Revenue |
| Description | THE PROJECT SUCCESS (PS) IS AN ALCOHOL AND OTHER-DRUG PREVENTION/EARLY INTERVENTION PROGRAM OFFERED TO WESTCHESTER COUNTY HIGH SCHOOLS AND JUNIOR HIGH/MIDDLE SCHOOLS, THROUGH FUNDING FROM THE NEW YORK STATE OFFICE OF ALCOHOLISM AND SUBSTANCE ABUSE SERVICES AND PARTICIPATING SCHOOLS. APPROXIMATELY 6,000 STUDENTS ARE SEEN IN INDIVIDUAL OR GROUP SESSIONS. THE GOALS OF THE PROGRAM ARE TO PREVENT STUDENTS FROM USING ALCOHOL AND OTHER DRUGS, TO INCREASE SCHOOL AND COMMUNITY AWARENESS ABOUT ADOLESCENT ALCOHOL AND DRUG USE, TO ELIMINATE ALCOHOL AND OTHER DRUG USE AMONG THOSE WHO ARE USING BY EDUCATING THEM ABOUT THE NEGATIVE CONSEQUENCES OF THEIR USE, AND TO EMPOWER NON-USING ADOLESCENTS TO STRENGTHEN THE FACTORS THAT PROTECT AGAINST THE RISKS OF SUBSTANCE USE. THE PROGRAM IS RECOGNIZED AS ONE OF THE FEW PREVENTION/EARLY INTERVENTION PROGRAMS THAT HAS BEEN ABLE TO DOCUMENT A POSITIVE IMPACT ON REDUCING ALCOHOL AND DRUG USE AMONG AT-RISK STUDENTS IN HIGH SCHOOLS. PROJECT SUCCESS IS BEING REPLICATED IN NINETEEN STATES, AND FOURTEEN OTHER COUNTIES IN NEW YORK STATE AND WAS HIGHLIGHTED AS A NATIONAL DEMONSTRATION PROGRAM BY THE NATIONAL INSTITUTE ON ALCOHOL ABUSE AND ALCOHOLISM AND DESIGNATED A PROJECT FOR REPLICATION BY THE US DEPARTMENT OF HEALTH AND HUMAN SERVICES, CENTER FOR SUBSTANCE ABUSE PREVENTION IN 1984. THE STUDENT ASSISTANCE PROGRAM (SAP) WAS ADAPTED FOR RESIDENTIAL FACILITIES (RSAP) AND IN 1999 WAS DESIGNATED BY THE SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES ADMINISTRATION'S (SAMHSA) CENTER FOR SUBSTANCE ABUSE PREVENTION (CSAP) AS AN EXEMPLARY PROGRAM. THE SAP WAS MODIFIED TO INCORPORATE ADDITIONAL PREVENTION PROGRAM COMPONENTS AND NAMED PROJECT SUCCESS AND RECEIVED THE SAME DESIGNATION IN 2000. BOTH RSAP AND PROJECT SUCCESS ARE HIGHLY RATED PROGRAMS ON SAMHSA'S NATIONAL REGISTRY OF EVIDENCE BASED PROGRAMS AND PRACTICES. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 334867 | Expense |
| Revenue | 0 | Revenue |
| Description | "ROADD" IS AN EDUCATIONAL PROGRAM AIMED AT PREVENTING DRINKING/DRUGGING AND DRIVING AMONG HIGH SCHOOL YOUTH. IT IS FUNDED ENTIRELY BY WESTCHESTER COUNTY'S STOP-DWI PROGRAM, WHICH RECEIVES MONEY FROM THE FINES OF CONVICTED DRUNK DRIVERS. EVALUATIONS HAVE FOUND THAT THE PROGRAM IS EXTREMELY EFFECTIVE IN REDUCING UNHEALTHY BEHAVIORS REGARDING ALCOHOL, DRUG USE AND DRIVING. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 268968 | Expense |
| Revenue | 0 | Revenue |
| Description | STRATEGIC PREVENTION FRAMEWORK-STATE INCENTIVE GRANT: THIS THREE YEAR PROJECT HAS FOLLOWED THE FIVE STEP STRATEGIC PREVENTION FRAMEWORK MODEL TO ASSESS, PREVENT AND REDUCE UNDERAGE DRINKING AMONG NINTH THROUGH TWELFTH GRADE STUDENTS IN WESTCHESTER COUNTY. THE PROJECT HAS COORDINATED EFFORTS TO PLAN AND IMPLEMENT EVIDENCE-BASED ENVIRONMENTAL STRATEGIES FOR THE IMPROVEMENT OR REINFORCEMENT OF POLICIES, ENFORCEMENT, AND COMMUNICATIONS TO REDUCE HIGH SCHOOL AGE DRINKING, TO CHANGE THE SOCIAL NORMS THAT CONTRIBUTE TO HIGH SCHOOL AGE ALCOHOL USE, AND TO ENHANCE COMPLIANCE WITH EXISTING LAWS, REGULATIONS AND POLICIES FOR REDUCING THE AVAILABILITY OF ALCOHOL TO HIGH SCHOOL AGE STUDENTS. THE GOAL OF THE PROJECT WAS TO REDUCE ALCOHOL USE AMONG HIGH SCHOOL AGE YOUTH IN WESTCHESTER AS EVIDENCED BY RESULTS OF YOUTH SURVEYS ADMINISTERED IN 2011 AND AGAIN IN 2013. SURVEY RESULTS INDICATED REDUCTIONS IN PAST 30 DAY ALCOHOL USE, BINGE DRINKING, AND STUDENTS REPORTING BEING DRUNK/HIGH ON ALCOHOL. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 728082 | Expense |
| Revenue | 200131 | Revenue |
| Description | OTHER PROGRAMS | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 728082 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 200131 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 3627600 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 12 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 54 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 8 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 8 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | NY | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RALPH PASACRITA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9143321300 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 660 WHITE PLAINS RD | AddressLine1 |
| City | WHITE PLAINS | City |
| State | NY | State |
| ZIP Code | 10591 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| ENID RASENICK ESQ | |||||||
| BOARD MEMBER | 0.30 | X | 0 | 0 | 0 | ||
| DAVID E WORBY ESQ | |||||||
| BOARD MEMBER | 0.30 | X | 0 | 0 | 0 | ||
| COLETTE VARGAS | |||||||
| PRESIDENT | 0.30 | X | 0 | 0 | 0 | X | |
| SANDER ROSS ESQ | |||||||
| SECRETARY | 0.30 | X | 0 | 0 | 0 | X | |
| KARIN DRADDY-LOPP CSW | |||||||
| BOARD MEMBER | 0.30 | X | 0 | 0 | 0 | ||
| STEPHEN HUNT | |||||||
| BOARD MEMBER | 0.30 | X | 0 | 0 | 0 | ||
| ERIC ALDERMAN ESQ | |||||||
| BOARD MEMBER | 0.30 | X | 0 | 0 | 0 | ||
| CAROLINE HAY | |||||||
| BOARD MEMBER | 0.30 | X | 0 | 0 | 0 | ||
| ELLEN MOREHOUSE | |||||||
| EXECUTIVE DIRECTOR | 35.00 | 118830 | 0 | 23726 | X | ||
| RALPH PASACRITA | |||||||
| CFO & CAO | 35.00 | 122687 | 0 | 20774 | X | ||
| ANDREA FALLICK | |||||||
| ASSISTANT DIRECTOR FOR SCHOOL BASED PROGRAMS | 35.00 | 101740 | 0 | 23726 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 343257 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 68226 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Government Grants | 2540064 | GovernmentGrants |
| All Other Contributions | 18752 | AllOtherContributions |
| Total Contributions | 2558816 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| SCHOOL DISTRICT FUNDIN | 611600 | 1410915 | 1410915 |
| TRAINING FEES AND REPL | 611600 | 82290 | 82290 |
| RESIDENTIAL FUNDING | 611600 | 60175 | 60175 |
| CONSULTING FEES | 611600 | 4165 | 4165 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1557545 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 295 | TotalRevenueColumn |
| Exclusion | $295 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Business Code | 611600 | BusinessCode |
| Total Revenue Column | 2195 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2195 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 2195 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4118851 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1559740 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $295 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 293805 | Total |
| Program Services | 89039 | ProgramServices |
| Management And General | 204766 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2504175 | Total |
| Program Services | 2384873 | ProgramServices |
| Management And General | 119302 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 539650 | Total |
| Program Services | 510322 | ProgramServices |
| Management And General | 29328 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 225006 | Total |
| Program Services | 202196 | ProgramServices |
| Management And General | 22810 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25802 | Total |
| Program Services | 1802 | ProgramServices |
| Management And General | 24000 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 163236 | Total |
| Program Services | 163236 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55106 | Total |
| Program Services | 54974 | ProgramServices |
| Management And General | 132 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44287 | Total |
| Program Services | 25237 | ProgramServices |
| Management And General | 19050 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 136165 | Total |
| Program Services | 89206 | ProgramServices |
| Management And General | 46959 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40984 | Total |
| Program Services | 39409 | ProgramServices |
| Management And General | 1575 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 482 | Total |
| Management And General | 482 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2701 | Total |
| Management And General | 2701 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16975 | Total |
| Program Services | 12713 | ProgramServices |
| Management And General | 4262 | ManagementAndGeneral |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| SUPPLIES | 67939 | 48003 | 19936 |
| EDUCATION AND CONFERENC | 5182 | 5137 | 45 |
| PROGRAM PARTICIPATION | 1453 | 1453 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4122948 | Total |
| Program Services | 3627600 | ProgramServices |
| Management And General | 495348 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 11835 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34192 | BOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 355111 | BOY |
| EOY | 475291 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25349 | BOY |
| EOY | 25930 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 193810 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 182998 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13513 | BOY |
| EOY | 10812 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24249 | BOY |
| EOY | 24249 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 452414 | BOY |
| EOY | 548117 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 151704 | BOY |
| EOY | 118330 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80436 | BOY |
| EOY | 33396 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12277 | BOY |
| EOY | 12451 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 175040 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 120000 | BOY |
| EOY | 125000 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 364417 | BOY |
| EOY | 464217 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 87997 | BOY |
| EOY | 83900 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 87997 | BOY |
| EOY | 83900 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 452414 | BOY |
| EOY | 548117 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -4097 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2329415 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2640315 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2654968 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2699141 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2558816 | CurrentTaxYear |
| Total | 12882655 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2329415 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2640315 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2654968 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2699141 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2558816 | CurrentTaxYear |
| Total | 12882655 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 12882655 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 687 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 344 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 515 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 324 | CurrentTaxYearMinus1Year |
| Current Tax Year | 295 | CurrentTaxYear |
| Total | 2165 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 3782 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 4445 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2144 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2479 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2195 | CurrentTaxYear |
| Total | 15045 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 12899865 | TotalSupport |
| Gross Receipts From Admissions Etc | 9361209 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.99870 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.99920 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 80890 | OtherCostOrOtherBasis |
| Depreciation | 70082 | Depreciation |
| Book Value | 10808 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 105127 | OtherCostOrOtherBasis |
| Depreciation | 105123 | Depreciation |
| Book Value | 4 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7793 | OtherCostOrOtherBasis |
| Depreciation | 7793 | Depreciation |
| Book Value | 0 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 10812 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DUE TO STUDENT ASSISTANCE SERVICES FOUNDATION, INC. | Description |
| Amount | $125,000 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 125000 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 4118851 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 4118851 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 4118851 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 4122948 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 4122948 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 4122948 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | THE ORGANIZATION IS ORGANIZED UNDER THE NOT-FOR-PROFIT CORPORATION LAW OF THE STATE OF NEW YORK. THE ORGANIZATION HAS BEEN GRANTED EXEMPTION FROM FEDERAL INCOME TAXATION PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. IN ASSESSING THE REALIZABILITY OF TAX BENEFITS, MANAGEMENT CONSIDERS WHETHER IT IS MORE LIKELY THAN NOT THAT SOME PORTION OR ALL OF ANY TAX POSITION WILL NOT BE REALIZED. THE ULTIMATE REALIZATION OF SUCH TAX POSITIONS IS DEPENDENT UPON THE GENERATION OF FUTURE INCOME. MANAGEMENT CONSIDERS PROJECTED FUTURE INCOME AND TAX PLANNING STRATEGIES IN MAKING THIS ASSESSMENT. THE ORGANIZATION DOES NOT EXPECT A SIGNIFICANT INCREASE OR DECREASE TO THE TOTAL AMOUNTS OF UNRECOGNIZED TAX POSITIONS DURING THE YEAR ENDED JUNE 30, 2013. HOWEVER, THE ORGANIZATION MAY BE SUBJECT TO AUDIT BY TAX AUTHORITIES. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS TAX RETURNS. NONETHELESS, THE AMOUNTS ULTIMATELY PAID, IF ANY, UPON RESOLUTION OF THE ISSUES RAISED BY THE TAXING AUTHORITIES MAY DIFFER MATERIALLY FROM THE AMOUNTS ACCRUED FOR EACH YEAR. MANAGEMENT BELIEVES THAT ITS NONPROFIT STATUS WOULD BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION FILES INFORMATIONAL RETURNS IN THE FEDERAL AND NEW YORK STATE JURISDICTIONS. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE INTERNAL REVENUE SERVICE OR NEW YORK STATE FOR RETURNS FILED BEFORE JUNE 30, 2010. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS REVIEWED BY MANAGEMENT STAFF, THEN PROVIDED TO THE MEMBERS OF THE AGENCY'S GOVERNING BOARD, PRIOR TO FILING. BOARD MEMBERS WILL BE ASKED TO REVIEW AND COMMENT OR QUESTION THE CONTENT OF THE DRAFT 990, AND ANY NECESSARY MODIFICATIONS WILL BE MADE PRIOR TO FILING OF THE DOCUMENT WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE AGENCY'S CONFLICT OF INTEREST POLICY IDENTIFIES & DEFINES THREE TYPES OF ACTIVITIES THAT REPRESENT A CONFLICT OF INTEREST: 1) FINANCIAL 2) NEPOTISM 3) DUAL EMPLOYMENT. THE POLICY PROHIBITS VOTES, DECISIONS, AND ACTIONS BY THE OFFICERS AND DIRECTORS, THAT COMPROMISE THE BEST INTERESTS OF THE AGENCY. IT IS THE RESPONSIBILITY OF THE EXECUTIVE DIRECTOR AND THE CHIEF FINANCIAL OFFICER/CHIEF ADMINISTRATIVE OFFICER TO MONITOR AND ENFORCE COMPLIANCE WITH THE POLICY, AND IF NECESSARY, TO BRING MATTERS OF NON-COMPLIANCE TO THE ATTENTION OF THE BOARD OF DIRECTORS FOR DISCLOSURE, DISCUSSION AND DIRECTION. |
| FORM 990, PART VI, SECTION B, LINE 15 | A) COMPENSATION FOR THE EXECUTIVE DIRECTOR IS SET BY THE STUDENT ASSISTANCE SERVICES CORPORATION BOARD OF DIRECTORS. THE COMPENSATION CONSISTS OF SALARY, STATUTORY BENEFITS (FICA, WORKERS COMPENSATION INSURANCE, NEW YORK STATE DISABILITY INSURANCE, NEW YORK STATE UNEMPLOYMENT INSURANCE) AND NON-STATUTORY BENEFITS (LIFE, HEALTH, & DENTAL INSURANCE, PAID HOLIDAYS, VACATION LEAVE, SICK LEAVE & PERSONAL TIME). THE BENEFITS OFFERED TO THE EXECUTIVE DIRECTOR ARE THE SAME BENEFITS OFFERED TO ALL ELIGIBLE EMPLOYEES OF SAS. THE SALARY LEVEL FOR THE EXECUTIVE DIRECTOR WAS ARRIVED AT THROUGH AN INFORMAL REVIEW OF SALARIES PAID TO THE EXECUTIVE DIRECTORS/CEO'S FOR OTHER SERVICE PROVIDERS IN WESTCHESTER COUNTY. THE BOARD OF DIRECTORS DECIDES ON A SALARY AMOUNT FOR THE EXECUTIVE DIRECTOR OF STUDENT ASSISTANCE SERVICES. (B) SALARY LEVELS FOR OFFICERS AND HIGHEST COMPENSATED EMPLOYEES ARE BASED ON INFORMATION FROM, AND IN COMPLIANCE WITH THE WESTCHESTER COUNTY DEPARTMENT OF COMMUNITY MENTAL HEALTH (WCDCMH). WCDCMH MONITORS THE SALARY LEVELS OF STUDENT ASSISTANCE SERVICES FOR THE NEW YORK STATE OFFICE OF ALCOHOLISM & SUBSTANCE ABUSE SERVICES, TO ENSURE SALARIES PAID ARE COMMENSURATE WITH SIMILAR POSITIONS OF OTHER LOCAL PROVIDERS AND GOVERNMENT AGENCIES. THE EXECUTIVE DIRECTOR SUBMITS THE PROPOSED SALARY LEVELS FOR KEY PERSONNEL (CFO/CAO, ASSISTANT DIRECTORS FOR SCHOOL-BASED AND COMMUNITY-BASED PROGRAMS, AND THE CONTROLLER) TO THE BOARD OF DIRECTORS FOR APPROVAL, PRIOR TO AWARDING THE PAY LEVEL. OTHER COMPENSATION FOR KEY EMPLOYEES CONSISTS OF THE STATUTORY BENEFITS (FICA, WORKERS COMPENSATION INSURANCE, NEW YORK STATE DISABILITY INSURANCE, NEW YORK STATE UNEMPLOYMENT INSURANCE) AND NON-STATUTORY BENEFITS (LIFE, HEALTH, & DENTAL INSURANCE, PAID HOLIDAYS, VACATION LEAVE, SICK LEAVE & PERSONAL TIME) OFFERED TO ALL ELIGIBLE EMPLOYEES OF STUDENT ASSISTANCE SERVICES CORPORATION (EMPLOYEES WORKING A MINIMUM OF 21 HOURS PER WEEK). |
| FORM 990, PART VI, SECTION C, LINE 18 | AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | AT THE CURRENT TIME, THE GOVERNING DOCUMENTS ARE AVAILABLE THROUGH REQUEST. |
| FORM 990, PART XII, LINE 2C | THERE ARE NO CHANGES IN THE POLICY OR PROCEDURES TO REVIEW THE WORK OF INDEPENDENT AUDITORS FROM PRIOR YEAR. |
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