2013-05-14T14:08:03-05:00 2012-06-30 133842744 MBAF CPAS LLC 400 COLUMBUS AVEELOBBY 2ND FL VALHALLA NY 10595 990 2011-07-01 133264779 STUDENT ASSISTANCE SERVICES CORPORATION STUD 9143321300 660 WHITE PLAINS ROAD TARRYTOWN NY 10591 ELLEN R MOREHOUSE 9143321300 2013-05-14 1 CHARLES GROPPE CPA P00093923 9147410800 2011 2016-02-24 21:20:13Z ELLEN R MOREHOUSE 660 WHITE PLAINS ROAD TARRYTOWN NY 10591 4389120 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 60 8 0 0 2654968 2699141 1779376 1687176 515 324 2144 2479 4437003 4389120 0 0 0 0 3790081 3735047 0 0 0 646922 653616 4437003 4388663 0 457 656665 452414 569125 364417 87540 87997 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 2360159 1465048 THE STUDENT ASSISTANCE PROGRAM (SAP) 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. THE SAP 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 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. 379002 0 FEDERAL SAFE SCHOOLS/HEALTHY STUDENTS INITIATIVE GRANT: THIS INITIATIVE FUNDED STUDENT ASSISTANCE COUNSELORS TO IMPLEMENT PROJECT SUCCESS, AN EVIDENCED BASED SUBSTANCE ABUSE PREVENTION PROGRAM, IN 4 NEW ROCHELLE SECONDARY SCHOOLS. THE PROGRAM AIMS TO PREVENT STUDENTS FROM USING ALCOHOL AND OTHER DRUGS AND TO INTERVENE EARLY WITH STUDENTS WHO HAVE ALREADY BEGUN TO USE SUBSTANCES. OVER 400 STUDENTS ARE SEEN ANNUALLY IN INDIVIDUAL AND/OR GROUP SESSIONS. THE PROGRAM ALSO INCLUDES SCHOOL WIDE AWARENESS ACTIVITIES, PREVENTION EDUCATION FOR STUDENTS, FACULTY TRAINING AND PARENT EDUCATION WORKSHOPS. 305389 440 "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. 827131 224167 OTHER PROGRAMS 827131 224167 3871681 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 1 0 0 0 0 1 12 0 1 60 1 0 0 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 0 0 0 SANDER ROSS ESQ 0.30 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 23734 RALPH PASACRITA 35.00 X 122687 0 20782 241517 0 44516 2 0 0 0 0 2697710 1431 2699141 SCH. DIST. FUNDING, 611600 1471455 1471455 & OTHER FEES 611600 119002 119002 RESIDENTIAL FUNDING 611600 96719 96719 1687176 324 324 MISCELLANEOUS 611600 2479 2479 2479 4389120 1689655 0 324 254009 70031 183978 2643552 2518552 125000 603272 543836 59436 234214 211138 23076 5225 5225 25650 2650 23000 7 7 42942 42942 195247 143298 51949 47804 45235 2569 391 391 2702 2702 17999 13644 4355 CONSULTANT FEES 118449 118449 SUPPLIES 111235 94110 17125 EDUCATION AND CONFERENC 24783 24783 MISCELLANEOUS 12622 11103 1519 48560 31910 16650 4388663 3871681 516982 0 217392 34192 386356 355111 12453 25349 193810 180297 16215 13513 24249 24249 656665 452414 163494 151704 381615 80436 24016 12277 0 120000 569125 364417 X 87540 87997 87540 87997 656665 452414 457 0 X X 0 1 1 X 1 1 X 4690426 4688743 4618099 4434344 4386317 22817929 4690426 4688743 4618099 4434344 4386317 22817929 22817929 2439 687 344 515 324 4309 525 3782 4445 2144 2479 13375 22835613 0.99920 0.99920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 80890 67381 13509 105127 105123 4 7793 7793 0 13513 DEPOSITS 24249 24249 DUE TO STUDENT ASSISTANCE SERVICES FOUNDATION, INC. 120000 120000 4389120 4388663 457 457 4389120 0 4389120 0 4389120 4388663 0 4388663 0 4388663 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ORGANIZATION, AS DETERMINED BY THE INTERNAL REVENUE SERVICE, WAS GRANTED TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND UNDER THE CORRESPONDING PROVISIONS OF THE NEW YORK STATE INCOME TAX LAWS. UNDER THESE PROVISIONS, THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES AND, THEREFORE, HAS MADE NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES. THE STANDARD 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 DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. IF APPLICABLE, THE ORGANIZATION WOULD CLASSIFY INTEREST AND PENALTIES ON UNDERPAYMENTS OF INCOME TAX AS MISCELLANEOUS EXPENSES. THE ORGANIZATION IS SUBJECT TO REGULAR AUDIT BY TAX AUTHORITIES. 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. MANAGEMENT BELIEVES THAT ITS TAX-EXEMPT STATUS WOULD BE SUSTAINED UPON EXAMINATION. MANAGEMENT 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. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE UNITED STATES FEDERAL AND NEW YORK STATE JURISDICTIONS. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR FISCAL YEARS ENDED BEFORE JUNE 30, 2009. 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 XI, LINE 2C THERE ARE NO CHANGES IN THE POLICY OR PROCEDURES TO REVIEW THE WORK OF INDEPENDENT AUDITORS FROM PRIOR YEAR. STUDENT ASSISTANCE SERVICES FOUNDATION INC 660 WHITE PLAINS ROAD TARRYTOWN NY 10591 133410019 ALCOHOL AND DRUG ABUSE PREVENTION AND EARLY DETECTION. NY 501(C)(3) 170(B)(1)(A)(VI) 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 STUDENT ASSISTANCE SERVICES FOUNDATION INC D 110000 STUDENT ASSISTANCE SERVICES FOUNDATION INC E 230000 STUDENT ASSISTANCE SERVICES FOUNDATION INC O 1632