2012-05-02T14:31:37-04:00 2011-06-30 Meaden & Moore Ltd 1100 SUPERIOR AVENUE SUITE 1100 CLEVELAND OH 44114 990 2010-07-01 341127919 POSITIVE EDUCATION PROGRAM POSI 2163614400 3100 EUCLID AVE CLEVELAND OH 44115 FRANK FECSER 2012-05-01 true Karen B Cooney 2162413272 2010 2016-02-24 21:20:13Z FRANK FECSER 3100 EUCLID AVE CLEVELAND OH 44115 60673873 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. 23 23 146 0 5427837 5701814 43082541 42797513 49137 -184112 10465 26725 48569980 48341940 0 0 0 0 38888300 39303487 0 0 305452 8365895 7865272 47254195 47168759 1315785 1173181 28578632 28347006 6514868 5110061 22063764 23236945 X PEP HELPS TROUBLED AND TROUBLING CHILDREN LEARN AND GROW. false false 35129351 38655243 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 791 children from 65 school districts in 9 counties. 2517639 1144599 Early Childhood Centers (ECCs): Positive Education Program's Early Childhood Centers (ECCs) provide short-term educational and therapeutic services to children from birth through kindergarten experiencing serious behavioral challenges. Many have additional difficulties including cognitive delays, communication delays, and/or a diagnosis along the autism spectrum. In collaboration with families and school districts, PEP ECCs help children develop skills necessary for success in school and in life. PEP's Early Childhood Center served approximately 88 children from 11 school districts in Cuyahoga County. 3519864 2426562 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 662 children from 37 school districts in 6 counties. 818984 571109 PEP Assist, fcss, other 818984 571109 41985838 true true false true false false false false false true false false false false true 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 45 0 true 146 true false false false false false false false false false false X 23 23 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 X 0 0 0 william caster 1.0 X X 0 0 0 YVETTE GRAHAM 1.0 X X 0 0 0 thomas littman 1.0 X X 0 0 0 JOFFREY JONES PHD 1.0 X X 0 0 0 MATTHEW BRINN 1.0 X 0 0 0 MYRNA LOY CORLEY 1.0 X 0 0 0 ROBERT DEANGELIS 1.0 X 0 0 0 THE HONORABLE GRACE DRAKE 1.0 X 0 0 0 JUDITH EMBRESCIA 1.0 X 0 0 0 SALLY FLORKIEWICZ 1.0 X 0 0 0 WILLIAM GRIMBERG 1.0 X 0 0 0 RALPH E JOHNSON 1.0 X 0 0 0 BRETT S KRANTZ 1.0 X 0 0 0 ROBERT MENGERINK ED D 1.0 X 0 0 0 BARBARA MILLER 1.0 X 0 0 0 KAY MLAKAR 1.0 X 0 0 0 MONYKA PRICE 1.0 X 0 0 0 ROBERT RONIS MD MPH 1.0 X 0 0 0 DAVID A SAGERSER 1.0 X 0 0 0 SCOTT SEELBACH 1.0 X 0 0 0 TERENCE THOMAS 1.0 X 0 0 0 MARGIE WHEELER 1.0 X 0 0 0 FRANK FECSER 40.0 X 145301 0 23014 SHADI ROMAN 40.0 X 123126 0 33244 CLAUDIA LANN VALORE 40.0 X 113361 0 23803 JOHN SESEK 40.0 X 105840 0 40925 DENNIS KOENIG 40.0 X 114375 0 24121 ERICA NEW 40.0 X 154548 0 44996 KENNETH MEYER 40.0 X 107687 0 24340 SUSAN BERGER 40.0 X 107280 0 14724 THOMAS VALORE 40.0 X 104788 0 22602 HUEI-RONG CHERN 40.0 X 105227 0 9414 1181533 0 261183 10 false true false BARRETT BENEFITS GROUP INC 3628 WALNUT HILL RD STE 200 BEACHWOOD OH 44122 HEALTH INS ADMIN 202817 DCT TELECOM GROUP INC PO BOX 76094 CLEVELAND OH 44101 TELEPHONE SERVICE 155393 ESC OF CUYAHOGA COUNTY CEDARWOOD LANDING 5811 CANAL ROAD VALLEY VIEW OH 44125 FISCAL AGENT 3537291 KRUEGER GREALIS ASSOC INC 12600 TRISKETT ROAD CLEVELAND OH 44111 BUILDING IMPROVEMENT 1235357 UNIVERSITY HOSPITALS PO BOX 70328 CLEVELAND OH 44190 PSYCHIATRIC SERVICES 144365 12 157611 3356605 2187598 32350 5701814 PROGRAM COSTS 611600 29829191 29829191 AGENCY FEES 611710 1032724 1032724 INSURANCE 624100 119012 119012 MEDICAID 624100 11816586 11816586 42797513 25373 25373 0 0 12099528 12309013 -209485 -209485 -209485 49645 22920 26725 26725 0 0 0 48341940 42797513 -157387 0 0 0 0 735892 362763 373129 0 28185838 25626808 2339207 219823 3551503 3296836 245890 8777 5610935 5257079 343859 9997 1219319 1023152 177955 18212 0 33072 33072 39000 39000 0 0 0 36645 9490 1105 26050 1457 2258 -949 148 1542548 1303649 227653 11246 0 0 1811060 1735758 75302 625726 582766 42801 159 0 83985 53091 29429 1465 0 0 702041 514525 186642 874 252790 201852 50938 WRAP AROUND SERVICES 1034680 1034680 CONTRACT SERVICES 1083120 877896 203391 1833 ESC ADMIN FEE 416237 416237 AGENCY TRAINING 26527 25661 866 MISC OPERATING EXP 176384 77574 91942 6868 47168759 41985838 4877469 305452 4641696 4228436 5224810 5138627 112101 149594 17134724 5222107 11575495 11912617 7024530 6917732 28578632 28347006 2094868 1031354 21593 4000000 3651114 420000 406000 6514868 5110061 X 22039444 23018557 24320 218388 22063764 23236945 28578632 28347006 1173181 X false true true X true true X 7309344 4487394 5777420 5427837 5701814 28703809 7309344 4487394 5777420 5427837 5701814 28703809 28703809 441282 372157 177264 58321 25373 1074397 29778206 169175644 0.96392 0.94570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 37500 37500 47131259 47168759 1000000 250000 1000000 1000000 1000000 1000000 4000000 6000000 5000 5000 37500 47500 250000 250000 250000 250000 1000000 1500000 5000 5000 37500 47500 912000 912000 12346399 2477070 9869329 1602947 907719 695228 2273378 1837318 436060 11912617 0 0 48341940 47168759 1173181 1173181 48364860 22920 22920 48341940 48341940 47191679 22920 22920 47168759 47168759 OTHER REVENUE ON BOOKS NOT ON RETURN SCHEDULE D, PART XII, LINE 2D SPECIAL EVENT EXPENSE NETTED OTHER EXPENSE ON BOOKS NOT ON RETURN SCHEDULE D, PART xIIi, LINE 2D SPECIAL EVENT EXPENSE NETTED 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 2008. GOLF OUTING 21465 21465 5712 3595 5 PEP RALLY 28180 28180 6954 6654 0 49645 49645 12666 3595 6659 22920 26725 X X X X false false false false false false false false false FRANK FECSER 145301 0 0 0 0 0 0 0 23014 0 168315 0 SHADI ROMAN 123126 0 0 0 0 0 17680 0 15564 0 156370 0 ERICA NEW 154548 0 0 0 0 0 22278 0 22718 0 199544 0 CITY OF FAIRVIEW PARK OHIO 346000988 2009-07-09 4000000 CAPITAL PROJECT false false false 348886 0 4000000 0 0 2001007 59780 0 0 1939213 0 0 2010 true false true true false false false false true 0.00000 0.00000 0.00000 true false false false false false true MARY ELLEN FECSER OFFICER'S SPOUSE 69157 EMPLOYMENT false X DEBT FORGIVENESS 1 14000 FMV X COMPUTER EQUIP 2 18350 FMV false false false NUMBER OF EMPLOYEES FORM 990, PART V, LINE 2A The organization has 146 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 OFFICIAL 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 the Community Mental Health Board and are intended to "wrap around" a client who needs more than just a narrowly defined Medicaid medical service. LOSS ON DISPOSAL DISCLOSURE FORM 990, PART VIII, Lines 7a-7d During 2011, PEP moved its Phoenix Day Treatment Center from Cleveland to Parma Heights. As a result of this move, undepreciated leasehold improvements were written off and recorded as a loss on disposal of assets. PEP PRENTISS AUTISM CENTER ASSETS & LIABILITIES DISCLOSURE FORM 990, PART X During FY 2010, PEP purchased and renovated a building for the PEP Prentiss Autism Center which went into service during FY 2011. This building was financed through proceeds from a capital campaign as well as tax-exempt bonds issued by the City of Fairview Park. As of June 30, 2011, the total value of capitalized assets related to this project approximate $7,000,000, capital campaign pledges receivable approximate $1,400,000 and tax-exempt bond liabilities approximate $3,600,000.