2014-05-12T13:22:07-05:00 2013-06-30 133842744 MBAF CPAS LLC 400 COLUMBUS AVEELOBBY 2ND FL VALHALLA NY 10595 990 2012-07-01 133264779 STUDENT ASSISTANCE SERVICES CORPORATION STUD 9143321300 660 WHITE PLAINS ROAD TARRYTOWN NY 10591 ELLEN R MOREHOUSE 9143321300 2014-05-12 1 CHARLES GROPPE CPA P00093923 9147410800 2012 2015-11-30 17:44:51Z ELLEN R MOREHOUSE 660 WHITE PLAINS ROAD TARRYTOWN NY 10591 4118851 0 X N/A X 1985 NY 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. 8 8 54 8 0 0 2699141 2558816 1687176 1557545 324 295 2479 2195 4389120 4118851 0 0 0 0 3735047 3562636 0 0 0 653616 560312 4388663 4122948 457 -4097 452414 548117 364417 464217 87997 83900 X 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. 0 0 2295683 1359609 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. 334867 0 "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. 268968 0 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. 728082 200131 OTHER PROGRAMS 728082 200131 3627600 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 1 54 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X RALPH PASACRITA 9143321300 660 WHITE PLAINS RD WHITE PLAINS NY 10591 ENID RASENICK ESQ 0.30 X 0 0 0 DAVID E WORBY ESQ 0.30 X 0 0 0 COLETTE VARGAS 0.30 X X 0 0 0 SANDER ROSS ESQ 0.30 X X 0 0 0 KARIN DRADDY-LOPP CSW 0.30 X 0 0 0 STEPHEN HUNT 0.30 X 0 0 0 ERIC ALDERMAN ESQ 0.30 X 0 0 0 CAROLINE HAY 0.30 X 0 0 0 ELLEN MOREHOUSE 35.00 X 118830 0 23726 RALPH PASACRITA 35.00 X 122687 0 20774 ANDREA FALLICK 35.00 X 101740 0 23726 343257 0 68226 3 0 0 0 0 2540064 18752 2558816 SCHOOL DISTRICT FUNDIN 611600 1410915 1410915 TRAINING FEES AND REPL 611600 82290 82290 RESIDENTIAL FUNDING 611600 60175 60175 CONSULTING FEES 611600 4165 4165 1557545 295 295 MISCELLANEOUS 611600 2195 2195 2195 4118851 1559740 0 295 293805 89039 204766 2504175 2384873 119302 539650 510322 29328 225006 202196 22810 25802 1802 24000 163236 163236 55106 54974 132 44287 25237 19050 136165 89206 46959 40984 39409 1575 482 482 2701 2701 16975 12713 4262 SUPPLIES 67939 48003 19936 EDUCATION AND CONFERENC 5182 5137 45 PROGRAM PARTICIPATION 1453 1453 4122948 3627600 495348 0 11835 34192 355111 475291 25349 25930 193810 182998 13513 10812 24249 24249 452414 548117 151704 118330 80436 33396 12277 12451 175040 120000 125000 364417 464217 X 87997 83900 87997 83900 452414 548117 -4097 0 X X 0 1 X 1 1 1 X 2329415 2640315 2654968 2699141 2558816 12882655 2329415 2640315 2654968 2699141 2558816 12882655 12882655 687 344 515 324 295 2165 3782 4445 2144 2479 2195 15045 12899865 9361209 0.99870 0.99920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 80890 70082 10808 105127 105123 4 7793 7793 0 10812 DUE TO STUDENT ASSISTANCE SERVICES FOUNDATION, INC. 125000 125000 X 4118851 0 4118851 0 4118851 4122948 0 4122948 0 4122948 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: 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. 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.