THERAPY AND LEARNING CENTER INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: THERAPY AND LEARNING CENTER INC (EIN 11-3015277)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2013-05-15
IRS object ID: 201311359349304341
Schema version: 2011v1.2
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
Form 990
Schedule A
Schedule D
Schedule E
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-05-15T11:53:24-05:00	Timestamp
Tax Period End Date	2012-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FINKLE & ROSS LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	600 OLD COUNTRY RD STE 435	AddressLine1
City	GARDEN CITY	City
State	NY	State
ZIP Code	115303205	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	113015277	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	THERAPY AND LEARNING CENTER INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	THER	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1723 EIGHTH AVENUE	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	11215	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	SILVIA KUPER	Name
Title	EXECUTIVE DIRECTOR	Title
Date Signed	2013-05-15	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MICHAEL M WALSH	Name
Phone	5162940909	Phone
Date Prepared	2013-05-15	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	5113529	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	TLCKIDS.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Activity Or Mission Description	PRESCHOOL- FOR MENTALLY AND PHYSICALLY DISABLED CHILDREN AGES BIRTH TO 5. THE SCHOOL PROVIDES EARLY INTERVENTION AND ENHANCES THE DEVELOPMENT OF SPEECH, LANGUAGE, SOCIALIZATION, MOTOR DEVELPOPMENT, AND OTHER LIFE SKILLS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	3	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	2	NbrIndependentVotingMembers
Total Nbr Employees	86	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	150181	ContributionsGrantsPriorYear
Contributions Grants Current Year	222885	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	4970891	ProgramServiceRevenuePriorYear
Program Service Revenue CY	4886063	ProgramServiceRevenueCY
Investment Income Prior Year	5327	InvestmentIncomePriorYear
Investment Income Current Year	4581	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	5126399	TotalRevenuePriorYear
Total Revenue Current Year	5113529	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	3648842	SalariesEtcPriorYear
Salaries Etc Current Year	4068633	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1536131	OtherExpensePriorYear
Other Expenses Current Year	1329175	OtherExpensesCurrentYear
Total Expenses Prior Year	5184973	TotalExpensesPriorYear
Total Expenses Current Year	5397808	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-58574	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-284279	RevenuesLessExpensesCY
Total Assets BOY	5711870	TotalAssetsBOY
Total Assets EOY	5600767	TotalAssetsEOY
Total Liabilities BOY	3890774	TotalLiabilitiesBOY
Total Liabilities EOY	4063950	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1821096	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1536817	NetAssetsOrFundBalancesEOY
Mission Description	PRESCHOOL- FOR MENTALLY AND PHYSICALLY DISABLED CHILDREN AGES BIRTH TO 5. THE SCHOOL PROVIDES EARLY INTERVENTION AND ENHANCES THE DEVELOPMENT OF SPEECH, LANGUAGE, SOCIALIZATION, MOTOR DEVELPOPMENT, AND OTHER LIFE SKILLS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	4071211	Expense
Description	EDUCATION AND THERAPEUTIC SERVICES FOR CHILDREN WITH VARIOUS LEARNING DISABILITIES, AGES BIRTH TO FIVE YEARS.	Description
Total Program Service Expense	4071211	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	74	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	86	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	3	NbrVotingGoverningBodyMembers
Number Independent Voting Members	2	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	NY	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	THERAPY AND LEARNING CENTER INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	7182902700	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1723 EIGHTH AVENUE	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	11215	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (3 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
SILVIA KUPER
EXEC DIR.	40.00	X	X	226625	0	46241
ARTHUR FISCH ESQ
BOARD MEMBER		X		0	0	0
MARCIA ORVITZ
BOARD MEMBER		X		0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	226625	TotalReportableCompFromOrg
Total Other Compensation	46241	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	222885	GovernmentGrants
Total Contributions	222885	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	TUITION INCOME	Description
Total Revenue Column	4886063	TotalRevenueColumn
Related Or Exempt Function Income	4886063	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	4886063	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	4581	TotalRevenueColumn
Exclusion	$4,581	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	5113529	TotalRevenueColumn
Related Or Exempt Function Income	4886063	RelatedOrExemptFunctionIncome
Exclusion	$4,581	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	226625	Total
Management And General	226625	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	2933669	Total
Program Services	2727095	ProgramServices
Management And General	206574	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	263253	Total
Program Services	222093	ProgramServices
Management And General	41160	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	388783	Total
Program Services	336478	ProgramServices
Management And General	52305	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	256303	Total
Program Services	221992	ProgramServices
Management And General	34311	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	4390	Total
Management And General	4390	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	25800	Total
Management And General	25800	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	7138	Total
Management And General	7138	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	26119	Total
Management And General	26119	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	20306	Total
Program Services	20306	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	312102	Total
Management And General	312102	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	102312	Total
Program Services	306	ProgramServices
Management And General	102006	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	81717	Total
Program Services	19594	ProgramServices
Management And General	62123	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
CONSULTANTS	389651	388376	1275
SUPPLIES	125385	125385
UTILITIES	64957		64957
REPAIRS	53261		53261

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	116037	Total
Program Services	9586	ProgramServices
Management And General	106451	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	5397808	Total
Program Services	4071211	ProgramServices
Management And General	1326597	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1466241	BOY
EOY	1874585	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	472115	BOY
EOY	441135	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	146132	BOY
EOY	87476	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	530615	BOY
EOY	47159	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	28627	BOY
EOY	37617	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	3999518	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1127873	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	2900148	BOY
EOY	2871645	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	167992	BOY
EOY	241150	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	5711870	BOY
EOY	5600767	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	4741	BOY
EOY	1084	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	3810000	BOY
EOY	3735000	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	76033	BOY
EOY	327866	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	3890774	BOY
EOY	4063950	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1821096	BOY
EOY	1536817	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1821096	BOY
EOY	1536817	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5711870	BOY
EOY	5600767	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-284279	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Other Liabilities OtherLiabilities (5 entries)

DescriptionDescription	AmountAmount
PENSION PAYABLE	$253,151
PAYROLL TAXES PAYABLE	$62,743
PENSION PAYABLE-DISC COMPONET	$8,601
DEFERRED COMPENSATION PLAN PAYABLE	$3,182
GARNISHEE PAYABLE	$189

Field	Value	IRS element (for citing)
Total Of Amounts	327866	TotalOfAmounts
Total Revenue	5113529	TotalRevenue
Total Expenses	5397808	TotalExpenses
Excess Or Deficit For Year	-284279	ExcessOrDeficitForYear
Excess Or Deficit Per FS	-284279	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	5113529	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	5113529	RevenueSubtotal
Total Revenue Per Form990	5113529	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	5397808	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	5397808	ExpensesSubtotal
Total Expenses Per Form990	5397808	TotalExpensesPerForm990

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	SILVIA KUPER	NamePerson
Base Compensation Filing Org	226625	BaseCompensationFilingOrg
Deferred Comp Filing Org	46241	DeferredCompFilingOrg
Total Compensation Filing Org	272866	TotalCompensationFilingOrg

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE ORGANIZATION'S EXECUTIVE DIRECTOR REVIEWS FORM 990 WITH THE PREPARER INCLUDING THE FINANCIAL INFORMATION REPORTED, COMPARISON TO AUDITED FINANCIAL STATEMENTS AND REVIEW OF ALL QUESTIONS FOR COMPLIANCE. THE BOARD MEMBERS ARE PROVIDED A COPY OF FORM 990 PRIOR TO FILING AND ALL PERTINENT FINANCIAL AND COMPLIANCE ITEMS ARE DISCUSSED AND REVIEWED.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	CONFLICT OF INTERESTS POLICIES ARE DISCUSSED AT THE ANNUAL BOARD MEETING. IF ANY ISSUES ARISE THE OFFICER'S OF THE COMPANY AND BOARD MEMBERS INSTITUTE A PLAN OF ACTION FOR THE ORGANIZATION TO DISCLOSE THE PROBLEM AND RESOLVE THE ISSUE IN ORDER TO COMPLY WITH THE ORGANIOZATION'S POLICIES.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMING BY REVIEWING THE MEDIAN SALARY FOR THE GEOGRAPHIC AREA FOR SCHOOL'S OF COAMPARABLE SIZE, THE EXECUTIVE DIRECTOR'S RESPONSIBILITIES ARE REVIEWED ON A CURRENT AND REGULAR BASIS AND APPROVAL IS ISSUED BY THE BOARD.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	THE EXECUTIVE DIRECTOR REVIEWS ALL COMPENSATION TO OFFICER'S AND KEY EMPLOYEES IN RELATION TO THE RANGE OF SALARIES PAID IN THE STATE AND COMPARABLE GEOGRAPHHIC REGIONS FOR EACH POSITION. THE EXECUTIVE DIRECTOR ALSO REVIEWS THE PERSON'S CREDENTIALS AND TIME OF SERVICE WITHIN THE ORGANIZATION AND DISCLOSES THE COMPENSATION TO ALL OFFICERS AND KEY EMPLOYEES TO THE BOARD.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST TO THE GENERAL PUBLIC. INSPECTION IS AVAILABLE AT THE ORGANIZATION'S OFFICE LOCATED AT 1723 EIGHTH AVENUE BROOKLYN, NY 11215