2013-05-15T13:00:02-05:00 2012-06-30 133842744 MBAF CPAS LLC 400 COLUMBUS AVEELOBBY 2ND FL VALHALLA NY 10595 990 2011-07-01 237379093 MARTIN DE PORRES SCHOOL FOR EXCEPTIONAL CHILDREN INC MART 5165022840 621 ELMONT ROAD ELMONT NY 11003 EDWARD DANA 5165022840 2013-05-14 1 CHARLES GROPPE CPA P00093923 9147410800 2011 2016-02-24 21:20:13Z X EDWARD DANA 621 ELMONT ROAD ELMONT NY 11003 23928979 0 X WWW.MDP.ORG X 1972 NY THE ORGANIZATION IS A LASALLIAN EDUCTIONAL COMMUNITY ASSOCIATED TOGETHER BY THEIR FAITH IN THE ABILITY OF THE YOUNGSTERS WHO HAVE BEEN ENTRUSTED TO THEIR CARE AND THEIR FAMILIES TO CHANGES THE DIRECTION OF LIVES, AND BY THEIR ZEAL TO CREATE EVER MORE EFFECTIVE WAYS TO FOSTER FULLNESS OF LIFE AND PERSONAL GROWTH. 16 16 0 0 0 0 0 0 21802115 21895402 53 51 842893 2033526 22645061 23928979 0 0 0 0 16015592 16522914 0 0 0 6817610 6017536 22833202 22540450 -188141 1388529 4827935 4271758 4907856 4317400 -79921 -45642 X THE ORGANIZATION IS A LASALLIAN EDUCTIONAL COMMUNITY ASSOCIATED TOGETHER BY THEIR FAITH IN THE ABILITY OF THE YOUNGSTERS WHO HAVE BEEN ENTRUSTED TO THEIR CARE AND THEIR FAMILIES TO CHANGES THE DIRECTION OF LIVES, AND BY THEIR ZEAL TO CREATE EVER MORE EFFECTIVE WAYS TO FOSTER FULLNESS OF LIFE AND PERSONAL GROWTH. 0 0 17880957 20078830 EDUCATIONAL SERVICES - EDUCATIONAL AND RELATED SERVICES TO EMOTIONALLY HANDICAPPED CHILDREN, FUNDRAISING SUPPLIED BY NY STATE, NY CITY, AND NASSAU COUNTY - APPROXIMATELY 450 STUDENTS. 3268104 3850098 RESIDENTAL - PROVIDES FAMILY STYLE RESIDENTAL SERVICES FOR DEPENDENT AND NEGLECTED CHILDREN. FUNDING SUPPLIED BY THE NYS DEPT. OF SOCIAL SERVICES. 21149061 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 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 1 0 0 0 0 1 12 0 1 0 1 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 1 0 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 NY X X CARMINE TEDESCO - MARTIN DE PORRES SC 5165022840 621 ELMONT ROAD ELMONT NY 11003 SR EVELYN LAMOUREUX 5.00 X 0 0 0 JEAN JONES-BELL ESQ 5.00 X 0 0 0 HELENA BOWENS 5.00 X 0 0 0 DR MARVA CHEVALIER 5.00 X 0 0 0 STEVEN COHEN 5.00 X 0 0 0 REGINE DEJEAN 5.00 X 0 0 0 EROLD EDOUARD 5.00 X 0 0 0 CHRISTOPHER GONTARZ ESQ 5.00 X 0 0 0 WILLIAM JESINKEY 5.00 X 0 0 0 SR EILEEN M KELLY CSJ 5.00 X 0 0 0 PRICE OLIVIER 5.00 X 0 0 0 SIMONE LOUISE PRICE 5.00 X 0 0 0 BR MICHAEL REIS FSC 5.00 X 0 0 0 BR PHILIP ROFRANO FSC 5.00 X 0 0 0 BR EDWARD SHIELDS FSC 5.00 X 0 0 0 RONALD SNAGG 5.00 X 0 0 0 SR MARY WALSH 5.00 X 0 0 0 THOMAS FARRELL ESQ 5.00 X 0 0 0 BR JAMES MARTINO 5.00 X 0 0 0 BR RAYMOND R BLIXT FSC 40.00 X 0 0 0 PHILIP CHANCE 40.00 X 99216 0 0 EDWARD DANA 40.00 X 121200 0 0 THOMAS DARNOWSKI 40.00 X 0 0 0 220416 0 0 1 0 0 0 0 NYC BD OF EDUCATION 611600 15024343 15024343 NYS DEPARTMENT OF SOCI 611600 3850098 3850098 NASSAU COUNTY 611600 2207573 2207573 ESEA 611 611600 566177 566177 NYS EDUCATION DEPT 611600 247211 247211 21895402 51 51 RATE RECONCILIATION RE 611600 1315897 1315897 MEDICAID 611600 648347 648347 OTHER INCOME 900099 47401 47401 21881 21881 2033526 23928979 23928928 0 51 580443 580443 12211359 12211359 777825 735598 42227 1690812 1629910 60902 1262475 1188914 73561 281998 262461 19537 1766479 1651479 115000 232688 228034 4654 27304 27304 322665 272411 50254 79442 52599 26843 FOOD 746603 746603 UTILITIES 483003 396062 86941 CONTRACTED SERVICES 454900 391852 63048 STUDENT EXPENSES 425901 425901 1196553 955878 240675 22540450 21149061 1391389 0 2117668 2524525 681772 759069 69024 48786 2777106 2102638 1540150 674468 419321 264910 4827935 4271758 447056 511803 505032 260367 3955768 3545230 4907856 4317400 X -79921 -45642 -79921 -45642 4827935 4271758 X 1388529 -1354250 X X 0 1 1 X 1 1 X 1466083 1197190 268893 1311023 905448 405575 674468 GRANTS RECEIVABLE 264910 264910 DUE TO FUNDING SOURCES 3013553 RESERVE FOR UNAUTHORIZED EXPENSES 531677 3545230 23928979 22540450 1388529 -753017 -601233 -1354250 34279 23928979 0 23928979 0 23928979 23141683 601233 601233 22540450 0 22540450 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE SCHOOL FOLLOWS THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES. 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. PART XI, LINE 8 - OTHER ADJUSTMENTS: UNAUTHORIZED EXPENDITURES: -48,556. RESERVE FOR UNAUTHORIZED EXPENDITURES: -531,677. PENALTIES AND TAXES ON WAGE REPORTING: -21,000. TOTAL TO SCHEDULE D, PART XI, LINE 8: -601,233. PART XIII, LINE 2D - OTHER ADJUSTMENTS: UNAUTHORIZED EXPENDITURES 48,556. RESERVE FOR UNAUTHORIZED EXPENDITURES 531,677. PENALTIES AND TAXES ON WAGE REPORTING 21,000. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 ALL STUDENTS ARE ASSIGNED BY THE BOARD OF EDUCATION. FORM 990, PART VI, SECTION A, LINE 5 DURING THE YEAR ENDED JUNE 30, 2012 CURRENT MANAGEMENT OF THE SCHOOL BECAME AWARE OF AN ALLEGED EMBEZZLEMENT OF FUNDS BY A FORMER EMPLOYEE. THIS ALLEGED EMBEZZLEMENT IS BELIEVED TO HAVE OCCURRED FROM JULY 1, 2007 THROUGH JULY 31, 2012. ACCORDINGLY, THE SCHOOL AUTHORIZED A FORENSIC REVIEW AND A COMPLETED REPORT OF FORENSIC ACCOUNTING SERVICES DATED FEBRUARY 19, 2013 ("FORENSIC REPORT"), COVERING THE PERIOD JULY 1, 2007 THROUGH JULY 31, 2012, REFLECTS AN AGGREGATE LOSS OF $531,677 RELATING TO THIS ALLEGED EMBEZZLEMENT. MANAGEMENT HAS NOTIFIED VARIOUS FUNDING AND REGULATORY AGENCIES OF THE ALLEGED EMBEZZLEMENT AS WELL AS AUTHORITIES FROM LAW ENFORCEMENT. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 IS A COPY OF FORM 990 IS EMAILED TO ALL BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION PROCESS FOR TOP OFFICIALS ARE REVIEWED BY COMPENSATION COMMITTEE AND APPROVED BY THE BOARD. THE COMPENSATION PROCESS FOR OFFICERS IS REVIEWED AND PRESENTED BY THE EXECUTIVE DIRECTOR AND APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 18 THEY WILL BE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE ORGANIZATION'S BUSINESS OFFICE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: PRIOR PERIOD ADJUSTMENTS: -753,017. UNAUTHORIZED EXPENDITURES: -48,556. RESERVE FOR UNAUTHORIZED EXPENDITURES: -531,677. PENALTIES AND TAXES ON WAGE REPORTING: -21,000. TOTAL TO FORM 990, PART XI, LINE 5: -1,354,250. FORM 990, PART XI, LINE 2C THERE ARE NO CHANGES IN POLICY OR PROCEDURES TO REVIEW THE WORK OF THE INDEPENDENT AUDITORS FROM PRIOR YEAR. MARTIN DE PORRES GROUP HOMES INC 136-25 218TH STREET SPRINGFIELD GARDENS NY 11413 237448478 RESIDENTAL FACILITY WHICH INCLUDES STUDENTS FROM MARTIN DE PORRES SCHOOL NY 0 MARTIN DE PORRES YOUTH HOSPITALITY AND ENRICHMENT CENTER INC 136-25 218TH STREET SPRINGFIELD GARDENS NY 11413 421543894 AFTER-SCHOOL AND OUTREACH PROGRAMS WHICH INCLUDES A MIX OF STUDENTS NY 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0