2013-02-11T14:31:23-06:00 2012-06-30 Meaden & Moore Ltd 1100 SUPERIOR AVENUE STE 1100 CLEVELAND OH 44114 990 2011-07-01 341127919 POSITIVE EDUCATION PROGRAM % JOHN SESEK POSI 2163614400 3100 EUCLID AVE CLEVELAND OH 44115 FRANK FECSER 2013-02-05 true 2162413272 2011 2016-02-25 16:41:14Z FRANK FECSER 3100 EUCLID AVE CLEVELAND OH 44115 43899257 false X PEPCLEVE.ORG X 1973 OH PROVIDES STRENGTH-BASED SPECIAL EDUCATION AND MENTAL HEALTH SERVICES TO CHILDREN WITH SOCIAL, EMOTIONAL AND BEHAVIORAL CHALLENGES IN PARTNERSHIP WITH FAMILIES, SCHOOLS AND COMMUNITIES. 21 21 138 22 0 5701814 3784246 42797513 39775496 -184112 -66471 26725 27189 48341940 43520460 0 0 0 0 39303487 35256478 0 0 339651 7865272 7043482 47168759 42299960 1173181 1220500 28347006 29326922 5110061 4869477 23236945 24457445 X PEP HELPS TROUBLED AND TROUBLING CHILDREN LEARN AND GROW. false false 32347803 37154472 Day Treatment Centers: Positive Education Program's Day Treatment Centers serve school-age children and youth who have been diagnosed with an emotional disturbance in an integrated educational and mental health environment. These centers serve as both the school and the therapeutic treatment center for these children and youth. PEP's nine centers are located throughout Northeast Ohio and have the ability to serve children with multiple disabilities. PEP's Day Treatment Centers served approximately 874 children from 72 school districts in 8 counties. 855754 Early Childhood Plus: Early Childhood Plus provides consultation, training and support to enhance the capacities of all caregivers working directly with young children presenting significant social, emotional, behaviorial and/or developmental challenges. Through Early Childhood Plus, PEP builds skills and competencies in the adults who care for and nurture young children, thus helping the children themselves. 3486028 2086161 Connections: Positive Education Program's Connections coordinates services for some of the community's most at-risk children and youth, all of whom are experiencing severe emotional disturbance, are involved with several of the County's child-serving systems, and are at risk of being removed from their home. PEP Connections works with the child and everyone involved in his/her life to create a plan of care aimed at helping the child access community supports and begin on a path to success. PEP Connections served approximately 673 children from 34 school districts in 3 counties. 894688 534863 PEP Assist, fcss, other 894688 534863 37584273 true true false true false false false false false true false false false false false true false false false false false false false true false false false false true true false false false false false false false false true false true false false false false false false false false false true 39 0 true 138 true false false false false false true true false false false false X 21 21 false false false false false false false true true false false true true true true true true true true false OH PA X JOHN SESEK 2163614400 3100 EUCLID AVE ClEVELAND OH 44115 JOHN SAADA JR 1.0 X william caster 1.0 X X YVETTE GRAHAM 1.0 X X thomas littman 1.0 X MATTHEW BRINN 1.0 X MYRNA LOY CORLEY 1.0 X ROBERT DEANGELIS 1.0 X X JUDITH EMBRESCIA 1.0 X SALLY FLORKIEWICZ 1.0 X WILLIAM GRIMBERG 1.0 X RALPH E JOHNSON 1.0 X BRETT S KRANTZ 1.0 X X ROBERT MENGERINK ED D 1.0 X MONYKA PRICE 1.0 X ROBERT RONIS MD MPH 1.0 X DAVID A SAGERSER 1.0 X SCOTT SEELBACH 1.0 X TERENCE THOMAS 1.0 X X HOLLEY MARTENS 1.0 X KEN OUTCALT 1.0 X RUSSELL EDWARDS 1.0 X FRANK FECSER 40.0 X 144506 0 43780 SHADI ROMAN 40.0 X 123002 0 34542 CLAUDIA LANN VALORE 40.0 X 127093 0 25101 JOHN SESEK 40.0 X 110080 0 43513 DENNIS KOENIG 40.0 X 127011 0 25266 ERICA NEW 40.0 X 155078 0 47240 KENNETH MEYER 40.0 X 107234 0 25451 SUSAN BERGER 40.0 X 109228 0 13435 THOMAS VALORE 40.0 X 117105 0 23269 HUEI-RONG CHERN 40.0 X 105329 0 7688 CLAIRE SHANDS-WAAG 40.0 X 102963 0 32359 1328629 0 321644 20 false true false BARRETT BENEFITS GROUP INC 3628 WALNUT HILL RD STE 200 BEACHWOOD OH 44122 HEALTH INS ADMIN 181735 DCT TELECOM GROUP INC PO BOX 76094 CLEVELAND OH 44101 TELEPHONE SERVICE 139115 ESC OF CUYAHOGA COUNTY CEDARWOOD LANDING 5811 CANAL ROAD VALLEY VIEW OH 44125 FISCAL AGENT 2502563 MANNIX CONSTRUCTION MGT 22480 LAKE RD ST 6 CLEVELAND OH 44116 BUILDING IMPROVEMENT 478614 BEECH BROOK PO BOX 74140 CLEVELAND OH 44194 CLIeNT SERVICES 211066 9 128687 2964530 691029 25126 3784246 PROGRAM COSTS 611600 28322932 28322932 AGENCY FEES 611710 1045240 1045240 INSURANCE 624100 59505 59505 MEDICAID 624100 10347819 10347819 39775496 19701 19701 0 0 268419 354591 -86172 -86172 -86172 51395 24206 27189 27189 0 0 0 43520460 39775496 -39282 0 0 0 0 1006212 506788 499424 0 24706440 22969462 1466050 270928 3332277 3078483 229227 24567 5170487 4881951 276860 11676 1041062 896682 122056 22324 0 21037 21037 39000 39000 0 0 0 0 23428 6860 16568 978980 812646 156824 9510 0 0 1448654 1373441 75213 609790 584359 25333 98 0 45777 34018 11490 269 0 0 646775 518555 127759 461 253838 203712 50126 WRAP AROUND SERVICES 961270 961270 CONTRACT SERVICES 927463 717836 207526 2101 SETTLEMENT COSTS 645000 645000 ESC ADMIN FEE 369568 369568 72902 38210 36975 -2283 42299960 37584273 4376036 339651 0 0 4228436 4216055 1386765 884173 3751862 4771420 0 0 0 0 0 0 0 0 149594 151494 17353557 5600462 11912617 11753095 6917732 7550685 0 0 0 0 0 0 0 0 28347006 29326922 1031354 1101573 0 0 21593 0 3651114 3375904 0 0 0 0 406000 392000 0 0 0 0 5110061 4869477 X 23018557 24320119 218388 137326 0 0 23236945 24457445 28347006 29326922 1220500 X false true true X true true X 4487394 5777420 5427837 5701814 3784246 25178711 4487394 5777420 5427837 5701814 3784246 25178711 780738 24397973 372157 177264 58321 25373 19701 652816 25831527 129852158 0.94450 0.96392 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4000 4000 42295960 42299960 1000000 250000 1000000 1000000 1000000 1000000 4000000 6000000 5000 37500 4000 46500 250000 250000 250000 250000 1000000 1500000 5000 37500 4000 46500 912000 912000 12836668 2834214 10002454 1441491 906406 535085 2163398 1859842 303556 11753095 43520460 42299960 1220500 1220500 43520460 43520460 43520460 42299960 42299960 42299960 PART X, LINE 2 FIN 48 FOOTNOTE PEP FOLLOWS THE PROVISIONS OF "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" WHICH PRESCRIBES A RECOGNITION THRESHOLD AND A MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE AMOUNT RECOGNIZED IS MEASURED AS THE AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. PEP RECOGNIZES INTEREST AND PENALTIES ACCRUED, IF ANY, RELATED TO UNRECOGNIZED TAX UNCERTAINTIES IN INCOME TAX EXPENSE. AS A RESULT OF IMPLEMENTATION, PEP DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN POSITIONS. PEP IS SUBJECT TO U.S. FEDERAL JURISDICTION INCOME TAX EXAMINATIONS. WITH FEW EXCEPTIONS, PEP IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2009. GOLF OUTING 18165 18165 9017 91 PEP RALLY 33230 33230 6647 8450 0 51395 51395 15664 8541 24205 27190 X X X X false false false false false false false false false FRANK FECSER 144506 0 0 0 0 0 18827 0 24953 0 188286 0 SHADI ROMAN 123002 0 0 0 0 0 17700 0 16842 0 157544 0 CLAUDIA LANN VALORE 127093 0 0 0 0 0 16735 0 8366 0 152194 0 JOHN SESEK 110080 0 0 0 0 0 16407 0 27106 0 153593 0 DENNIS KOENIG 127011 0 0 0 0 0 16735 0 8531 0 152277 0 ERICA NEW 155078 0 0 0 0 0 22407 0 24833 0 202318 0 CITY OF FAIRVIEW PARK OH 346000988 2009-07-09 4000000 CAPITAL PROJECT false false false 624096 0 4000000 0 0 2001007 59780 0 0 1939213 0 0 2010 true false true true false false false false 0.00000 0.00000 0.00000 true false false false 0 false 0 false true MARY ELLEN FECSER OFFICER'S SPOUSE 66828 EMPLOYMENT false X DEBT FORGIVENESS 1 14000 FMV X STOCK 2 11126 FMV false false false NUMBER OF EMPLOYEES FORM 990, PART V, LINE 2A The organization has 138 people that work specifically for PEP. The remaining workforce needs are leased through Educational Service Center of Cuyahoga County. PROCESS USED TO REVIEW THE FORM 990 FORM 990, PART VI, LINE 11b PEP's CFO, Controller and the Board's Executive and Finance Committee review the Form 990 with the outside accountants. This group then approves Form 990 for filing purposes. Once approved, Form 990 is distributed to the entire board. COMPLIANCE WITH CONFLICT OF INTEREST POLICY FORM 990, PART VI, LINE 12c Annually, Board Members sign a "Conflict of Interest Policy Acknowledgement & Disclosure Statement". The CEO ensures that all Board Members sign the document and he reviews each document to determine if any interest disclosed may impair the independence of the Board Member for voting purposes. DETERMINING COMPENSATION OF CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFF FORM 990, PART VI, LINE 15a Annually, the CEO's salary is evaluated against comparable positions at other child-serving Agencies in the Greater Cleveland Area to determine reasonableness. In addition, the CEO's salary is evaluated every 3 years by comparing his salary to comparable positions found in the Greater Cleveland School Superintendents' Association Tri-Annual Salary/Fringe Benefit Report. The CEO's salary is approved by a vote of the Board of Directors on an annual basis. DETERMINING COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES FORM 990, PART VI, LINE 15B Annually, the compensation of other officers and key employees is evaluated against comparable positions at other child-serving Agencies in the Greater Cleveland Area to determine reasonableness. AVAILABILITY OF DOCUMENTS FOR PUBLIC INSPECTION FORM 990, PART VI, LINE 19 The Organization's governing documents, conflict of interest policy, audited financial statements and Form 990 are available to the public upon request during normal business hours. All of the Organization's filings with the Ohio Secretary of State's Office including PEP's Articles of Incorporation, Certification of Continued Existence and Statutory Agent changes can also be obtained from Ohio's Secretary of State website. In addition, Form 990 can also be obtained from Guidestar.org. REPORTABLE COMPENSATION Form 990, Part VII, SECTION A, COLUMN D For certain individuals, the compensation listed in Part VII reflects box 1 of the W-2 plus employee retirement contributions. Box 5 of the W-2 is not representative of some employees' total wages due to their employment status. OTHER EXPENSES FORM 990, PART IX, Line 24a "Wrap around services" are specialized services provided for clients in accordance with their "individual service plans". These services are funded through ADAMHS Board of Cuyahoga County and are intended to "wrap around" a client who needs more than just a narrowly defined Medicaid medical service. LOSS ON DISPOSAL OF ASSETS FORM 990, PART VIII, LINE 7A-C The loss on disposal of assets was due to the disposal of leasehold improvements that were not fully depreciated when the West Bridge Day Treatment Center and Early Childhood Center were closed during THIS FISCAL YEAR.