2012-05-07T08:55:05-07:00 2011-06-30 990 2010-07-01 141462234 GREEN CHIMNEYS SCHOOL FOR LITTLE FOLK GREE 8452792995 400 DOANBURG ROAD BOX 719 BREWSTER NY 10509 JOSEPH WHALEN 2012-05-07 2010 2016-02-24 21:20:13Z JOSEPH WHALEN Officer 400 DOANSBURG ROAD BOX 719 BREWSTER NY 105090719 13998265 false false X WWW.GREENCHIMNEYS.ORG X 1952 NY See Schedule O - Mission Statement 25 25 245 84 0 2191812 1146855 11746774 12226433 187500 119786 1263566 474511 15389652 13967585 0 0 7278407 7020335 0 0 3924704 4779917 11203111 11800252 4186541 2167333 29770219 43585228 19011561 32292650 10758658 11292578 X See Schedule O - Mission Statement true false 8249153 10544694 EDUCATION - ON CAMPUS UNGRADED EDUCATION PROGRAM FOR 102 RESIDENTIAL STUDENTS AND 100 DAY STUDENTS 1994982 1002490 OTHER PROGRAMS SUCH AS ANIMAL ASSISTED AND HORTICULTURAL THERAPY AND OTHER PUBLIC PROGRAMS 571990 605729 SUMMER DAY CAMP FOR CHILDREN AND RECREATIONAL ADVENTURE PROGRAMMING FOR COMPANIES AND OTHER GROUPS. 60189 73520 10876314 true true false true false false false false false false true false false true true false true false true false false false false false false false false false false true false false false false false false false false true false false false false false false false true false true false false true 0 0 false 245 true false false false false false false false false false false false 0 false false false false false false false false false false false X 25 25 false false false false false false false true true false false false true true true true true true true true false false NY CT X ANGELO MATRA 8452792995 400 DOANSBURG ROAD BOX 719 BREWSTER NY 105090719 WAYNE CUTLER 4.00 X X 0 0 0 WALTER LEINHARDT ESQ 20.00 X X 0 0 0 STEPHEN K DISHART 4.00 X 0 0 0 STEPHEN HAYS 4.00 X 0 0 0 RODERICK MacRAE DDS 4.00 X X 0 0 0 ROBERT VETERE 4.00 X 0 0 0 RICHARD PRIORE JR 4.00 X 0 0 0 RICHARD L CHORNEY 4.00 X 0 0 0 PAUL A LOUGHRAN PhD 4.00 X 0 0 0 PATTI ETTINGER 4.00 X 0 0 0 PATRICIA KAUFMAN 4.00 X 0 0 0 MICHAEL OTTEN PhD 4.00 X 0 0 0 MARK LESCAULT 4.00 X X 0 0 0 JULES SCHWIMMER 4.00 X 0 0 0 JOSEPH WHALEN Officer 60.00 X 183473 0 43498 JIM KELLER 4.00 X X 0 0 0 JIM DEMPSEY 4.00 X 0 0 0 HAROLD MAZIN DC 4.00 X 0 0 0 GEORGE NEUHAUS JR 4.00 X X 0 0 0 ERIK SOSSA 4.00 X 0 0 0 EDGAR RODRIGUEZ 4.00 X 0 0 0 DUNCAN LESTER 0.00 X 135311 0 39766 DAVID HEER 4.00 X 0 0 0 CHRISTOPHER PLATT 4.00 X 0 0 0 CATHERINE E LEHMAN 4.00 X X 0 0 0 BARBARA BARR VOLZ 4.00 X 0 0 0 ANGELO MATRA Officer 50.00 X 149973 0 34498 ALLEN SCHNAPP 4.00 X 0 0 0 468757 117762 3 false true false PERKINS EASTMAN ARCHITECTS PC 115 FIFTH AVENUE NEW YORK NY 10003 ARCHITECTS 298126 ANDRON CONSTRUCTION COMPANY 21 ANDERSON LANE GOLDENS BRIDGE NY 10526 GENERAL CONTRACTOR 11519360 2 104454 1042401 9205 1146855 VARIOUS GOV'T CONTRACTS 599493 599493 Tuition Fees 10200299 10200299 Day Camp&Other Svc Fees 1426641 1426641 12226433 71895 71895 0 0 173445 173445 173445 173445 78571 30680 47891 47891 47891 0 0 0 Other Income 301066 301066 301066 13967585 12274324 546406 0 0 0 0 166440 153408 13032 0 5356823 4937394 419429 187656 172963 14693 910701 839395 71306 398715 367494 31221 0 0 0 958 958 0 0 480757 443998 36759 28243 26032 2211 140436 129440 10996 214004 197248 16756 0 416551 383936 32615 23428 21594 1834 0 51130 47127 4003 206414 190252 16162 0 1883993 1736480 147513 409575 377506 32069 SUPPLIES 670038 617575 52463 MISCELLANEOUS 208386 192070 16316 CHILD/CLIENT RELATED 46004 42402 3602 0 11800252 10876314 923938 0 2300 1900 70137 49379 0 3688378 3779722 0 0 0 0 139366 157466 48291016 15262020 19737649 33028996 1906869 1922734 1772288 1925284 0 0 2453232 2719747 29770219 43585228 527957 175275 524425 1005965 10262440 9391220 7696739 21720190 19011561 32292650 X 8434535 8753781 2324123 2538797 10758658 11292578 29770219 43585228 X 2167333 -1633413 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false true false false true 150 false false true 150 false false 300 false false 569351 569351 38172122 9144181 29027941 6062306 3408438 2653868 331580 193467 138113 3155657 2515934 639723 33028996 Other Assets 29589 Due from Friends of Green Chimneys 2506867 Bond Closing Costs, Net 183291 2719747 Interest Rate Swap 227039 DueTo/FromGreenChimneysChildrensSvcs 15018663 Due to GCCS - Mangement Fee 5417653 Due to Friends of Green Chimneys 1056835 21720190 13967585 11800252 2167333 -2487478 854065 -1633413 533920 13967585 13967585 13967585 11800252 11800252 11800252 Part XI, Line 8 Part XI, Line 8: Other Changes in Net Assets or Fund Balances Report Only - Clearpool Camp deferral - intercompany $258280 Depreciation Allocation - Report Only $893060 Dasny School Tuition Deferal Reclass - Rpt Only $ -176328 Report Only Capitalization Entries $ -120947 true true true true true true true false false false false false false false false true false true X X true X X X X false true false false false false false false false false JOSEPH WHALEN Officer 183473 25316 18182 226971 207006 DUNCAN LESTER 131561 3750 20635 19131 175077 191955 ANGELO MATRA Officer 145473 4500 24169 10329 184471 182224 Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. Green Chimneys' Travel Expense Policy For Executive Director's SpouseTravel for Companion:Green Chimneys Children's Services, Inc. and Green Chimneys School for Little Folk (collectively "Green Chimneys") have long had an informal and undocumented policy that when their Executive Director travels on Green Chimneys' business he or she may take his or her spouse with him or her at Green Chimney's expense. Reimbursements of such travel expenses are taxed appropriately. Set forth below is a formal statement of that policy as prepared by the Compensation Committee of the Green Chimneys Board and approve by such Board.1. Reimbursement of Travel Expenses. Whenever the Executive Director of Green Chimneys travels on Green Chimney's business, whether within or without the State of New York, he or she shall be entitled to be accompanied by his or her spouse and the travel expenses of the Executive Director's spouse shall be paid or reimbursed by Green Chimneys. All policies adopted by Green Chimneys as to payment or reimbursement of the Executive Director for travel expenses (including, without limitation, class of air fare and limitations, if any, on food or hotel expense) shall apply to the Executive Director's spouse. No reimbursement shall be sought by the Executive Director pursuant to this policy for any expense (such as a hotel room) that he or she is being reimbursed for in his or her own right. The Executive Director shall submit requisitions for payment or reimbursement of his or her spouse's travel expenses which contain the same information and are in the same detail as the requisitions submitted by the Executive Director for payment or reimbursement of his or her own travel expenses. The Executive Director's spouse performs significant duties such as volunteer opportunities, details of various programs, and representing the organization to the general public encountered during business travel. 2. Annual Limitation. In no event shall the Executive Director be entitled to receive payment or reimbursement for travel expenses for his or her spouse which, for any one fiscal year of Green Chimneys, exceeds in the aggregate $2,000.00. Payments for Business Use of Personal Residence:The organization pays for various expenses for the Executive Director incurred in the operation of his personal residence that have a direct relationship with his role as the CEO of Green Chimneys Childrens Services. Such expenses include utilities, use of cable modem and computer equipment for interoffice communications. Susan Schneider AED's Wife 1740 Website&Graphic Design false Schedule R Part V Line 2 $923,938 shown for Part V Line 1n applies to lines 1n, 1o and 1p in the aggregate. Schedule R Schedule R - Related Organizations and Unrelated PartnershipsGreen Chimneys School for Little Folk paid Green Chimneys Children's Services, Inc.(related organization) a Management fee of $923,938 that includes the expense of sharing of paid employees, reimbursement paid to the related organization for expenses, reimbursement paid by the related rganization for expenses, other transfer of cash or property to the related organization and other transfer of cash or property from other organization. The total amounts transferred from Green Chimneys School for Little Folk for all of lines 1n, 1o and 1p in the aggregate total $923,938. Schedule E Schools Line 7 "Does the organization certify that it has complied with the applicable requirements of section 4.01 through 4.05 of Rev.Proc.75-50, 1975-2 C.B.587, covering racial nondiscrimination?"The software does not allow N/A as an answer. Lacerte, the software company, was contacted and they are aware that this creates a problem for those customers, such as Green Chimneys School for Little Folk, who want to answer this question with an N/A or leave blank. Nonetheless, the organization does comply with the applicable requirements. Schedule C - Lobbying Schedule C - Political Campaign and Lobbying ActivitiesPart I-B Line 3 "If the filing organization incurred a section 4955 tax, did it file Form 4720 for this year?"Green Chimneys School for Little Folk did NOT incur such a tax therefore did not file Form 4720. The software does not allow N/A as an answer. Part X Line 23 Part X Line 23 Tax-exempt bond liabilities are included in this line in both the 2008 and 2009 Form 990 returns. Part VII Section A Green Chimneys School for Little Folk's payroll is paid out of Green Chimneys Children's Services, Inc. a related company. (See Green Chimneys Children's Services, Inc. 2009 Form 990) Part III Line 4 THE FARM CENTER COMPRISES A SERIES OF ACTIVITIES THAT ARE ALLOCATED TO THE RESIDENTIAL TREATMENT CENTER, EDUCATION PROGRAM AND RESIDENTIAL TREATMENT FACILITY. THE FARM CENTER IS NOT IN AND OF ITSELF A PROGRAM. Part I Line 5 Total number of employees Green Chimneys School for Little Folk's payroll is paid out of Green Chimneys Children's Services,Inc. a related company. (See Green Chimneys Children's Services, Inc. 2009 Form 990) Form990Part III Line 1-Mission Statement IT IS A FACILITY FOR THE DELIVERY OF SPECIAL EDUCATION & OTHER SERVICES TO CHILDREN WITH SPECIAL NEEDS. LOCATED ON A 196 ACRE CAMPUS IN BREWSTER, NY THE SCHOOL SERVES APPROXIMATELY 102 RESIDENTIAL STUDENTS AND 100 DAY STUDENTS FROM THE SURROUNDING SCHOOL DISTRICTS. IT ALSO OPERATES PROGRAMS FOR THE GENERAL PUBLIC, INCLUDING A DAY CARE FACILITY AND SUMMER CAMP. Form990 Part I Line 1- Mission Statement IT IS A FACILITY FOR THE DELIVERY OF SPECIAL EDUCATION & OTHER SERVICES TO CHILDREN WITH SPECIAL NEEDS. LOCATED ON A 196 ACRE CAMPUS IN BREWSTER, NY THE SCHOOL SERVES APPROXIMATELY 102 RESIDENTIAL STUDENTS AND 100 DAY STUDENTS FROM THE SURROUNDING SCHOOL DISTRICTS. IT ALSO OPERATES PROGRAMS FOR THE GENERAL PUBLIC, INCLUDING A DAY CARE FACILITY AND SUMMER CAMP. Form 990 PartVII Section A Joseph Whalen's and Angelo Matra's compensations is listed in both Green Chimneys School (EIN# 14-1462234) and Green Chimneys Children's Services, Inc. (EIN# 14-1568025), a related company. Their respective salalries should not be construed to be earned from each company but rather from both. Form 990 PartVI Line 15b GREEN CHIMNEYS SCHOOL FOR LITTLE FOLK GREEN CHIMNEYS CHILDREN'S SERVICES, INC. COMPENSATION COMMITTEE CHARTER SEPTEMBER 22, 2009PURPOSEThe purpose of the Compensation Committee (the "Committee") of the Board of Trustees of Green Chimneys School For Little Folk (the "School") and the Board of Directors of Green Chimneys Children's Services, Inc. (the "Agency", the School and the Agency being hereinafter referred to as "Green Chimneys") is to assist the Boards of Green Chimneys (collectively the "Board") in fulfilling its oversight responsibilities with respect to the Total Compensation (as hereinafter defined) of the Executive Director and the Associate Executive Directors of Green Chimneys (collectively the "Executives"). As used in this Charter, the term "Total Compensation" shall mean base salary, bonuses and all employee benefits and perquisites including, without limitation, medical and health plans, pensions, profit sharing plans, deferred compensation plans, life insurance and other benefits and perquisites now or hereafter granted or paid to the Executives, or any of them. The Committee is authorized to approve and recommend to the Board for its approval compensation and benefit policies, strategies and pay levels necessary to support Green Chimneys' short and long term goals. In addition, the Committee is authorized to evaluate the performance of the Executives and report its findings and recommendations to the Board.COMMITTEE MEMBERSHIPThe Committee shall be comprised of at least three members of the Board who meet the independence requirements of applicable law and are free of any relationship that would interfere with their exercise of independent judgment. The Board shall appoint a chairperson of the Committee who, when present, shall preside at all meetings of the Committee. One-half of the Committee members, but no fewer than two, shall constitute a quorum. A majority of the Committee members present at any meeting at which there is a quorum may act on behalf of the Committee. The Committee shall meet at least two times annually and shall report to the Board on its findings and recommendations. The Committee shall maintain minutes of all of its meetings which document its activities, decisions and recommendations. AUTHORITYThe Committee shall have the resources and authority necessary to discharge its duties and responsibilities. The Committee shall have the authority to retain outside counsel, compensation consultants and other experts and consultants, but only if the Committee believes that the retention of any such counsel, consultants or experts is necessary in order to enable the Committee properly to discharge its obligations. The foregoing authority shall include, without limitation, the right to approve the fees and terms of retention of, as well as to terminate, any such counsel, consultant or expert. Green Chimneys shall be responsible for paying the compensation of any such counsel, consultants or experts retained by the Committee. It is understood, however, that any decisions made by the Committee as to the Total Compensation of any of the Executives shall be submitted to the Board for approval and the Board shall have the final authority with respect thereto. Form 990 Part VII Section B Raich Ende & Malter and Perkins Eastman Architects which provide services to both Green Chimneys School for Little Folk and Green Chimneys Childrens Services, a related entity. The amounts reported for each company is the total of both thus duplicated. Form 990 Part V Line7g Form 990 Part V Line 7g"For all contributions of qualified intellectual property, did the organization file Form 8899 as required?"Green Chimneys School did NOT receive any contributions of qualified intellectual property therefore did not file Form 8899. The software does not allow N/A as an answer. Form 990 Part V Line 7h Form 990 Part V Line 7h "For all contributions of cars, boats, airplanes, and other vehicles, did the organization file a Form 1098-C as required?"Green Chimneys School for Little Folk did NOT receive any contributions of cars, boats, airplanes, or other vehicles therefore did not file Form 1098-C. The software does not allow N/A as an answer. Form 990 Part V Line 7c Form 990 Part V Line 7c"Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?"Green Chimneys School did NOT sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282 therefore did not file Form 8282. The software does not allow N/A as an answer. Form 990 Part V Line 1c Form 990 Part V Line 1c "Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?"Green Chimneys School for Little Folks answered 0 to Lines 1a and 1b since it was not applicable therefore line 1c should be not applicable. The software does not allow N/A as an answer. Form 990 Part IV Line 5 Form 990 Part IV Line 5"Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similiar amounts as defined in Revenue Procedure 98-19? If 'Yes', complete Schedule C, Part III"Green Chimneys School for Little Folk is a 501(c)(3) organization so the answer should be N/A but, the software does not allow for this as an answer. Therefore, it has been left blank. Form 990 Part I Lines 3 & 4 "Number of voting members of the governing body" and "Number of independent voting members of the governing body" are both answered 25 in both Green Chimneys Childrens Services and Green Chimneys School for Little Folk, which are related organizations, therefore reporting duplicate responses. Form 990 Part I Line 5 "Total number of employees"The total number of employees as reported on the W-3 is 819. This is split between the related organizations as follows: Green Chimneys Childrens Services the number of employees is 574 and Green Chimneys School for Little Folk the number of employees is 245. Continuation of Form 990 PartVI Line 15b RESPONSIBILITIESThe principal responsibilities of the Committee shall be as follows:1. Compensation Philosophy. The Committee shall establish Green Chimneys' general compensation philosophy and submit such philosophy to the Board for approval. .2. Executive Compensation. The Committee shall annually review and determine the Total Compensation of each of the Executives and submit its determinations to the Board for approval. In determining the compensation of the Executives, the Committee shall consider, among other factors it may deem appropriate, the performance of each of the Executives in achieving Green Chimneys' goals and objectives and the Total Compensation received by executives performing similar roles at other institutions comparable to Green Chimneys in, but not limited to, the greater New York City metropolitan area. If deemed appropriate by the Committee, the Committee shall meet periodically, but not more frequently than annually, with the Executives, or any of them, to discuss and review their performance3. Benefit Plans. The Committee shall periodically review Green Chimney's benefit plans and recommend to the Board for approval any changes or additions to such plans as the Committee shall from time to time determine based on, but not limited to, information gathered about benefit plans at institutions comparable to Green Chimneys in, but not limited to, the greater New York metropolitan area. The Committee shall ensure that all benefit plans, perquisites and the like are fully documented and have been approved by the Board.4. Post-Service Arrangements and Perquisites. The Committee shall periodically review Green Chimneys' post-service arrangements with and perquisites provided to Executives, including, without limitation, severance pay, and recommend to the Board for approval any changes or additions to such arrangements and/or perquisites as the Committee may from time to time determine.5. Contracts with Executives. The Committee shall review any employment, severance and other agreements with the Executives, or any of them, and submit its recommendations to the Board with respect to any such agreement.The Committee shall review and reassess this Charter from time to time and recommend to the Board any changers the Committee may deem appropriate. Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Upon request Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees See explanation in Supplemental Schedule O Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The organization regularly and consistently monitors and enforces compliance with the policy by having the officers, directors, trustee, and/or key employees sign once a year a form stating they have reviewed the policy, disclosing any matters or relationship that do or might give rise to a conflict of interest and obligating each of them promptly to disclose any such matters or relationship that may arise subsequent to signing such statements. Form 990, Part VI, Line 11 Form 990, Part VI, Line 11: Form 990 Review Process The organization did provide a copy of this Form 990 to all members of its governing body prior to filing. Green Chimneys School for Little Folk filed an extension with the intention of Board review prior to submission. Form 990, Part III, Line 4d Form 990, Part III, Line 4d : Other Program Services Description OTHER PROGRAM SERVICES 4: OTHER PROGRAMS SUCH AS ANIMAL ASSISTED AND HORTICULTURAL THERAPY AND OTHER PUBLIC PROGRAMS Form 990, Part III, Line 2 Form 990, Part III, Line 2: New Services Green Chimneys School undertook two additional program services at its Clearpool campus; the Extended School Year (ESY) program and the Clearpool Summer Day Camp program. The former operated for a six week period during July and August while the latter operated throughout the summer. GREEN CHIMNEYS CHILDRENS SERVICES INC 400 DOANSBURG ROAD PO BOX 719 BREWSTER NY 105090719 141568025 PROVIDE SERVICES FOR EMOTIONALLY CHALLENGED CHILDREN NY 501(c) (3) 509 (a) (2) GREEN CHIMNEYS SCHOOL false false false false false false false false false true false false false true true true true false false GREEN CHIMNEYS CHILDRENS SERVICES INC p 1 GREEN CHIMNEYS CHILDRENS SERVICES INC o 1 GREEN CHIMNEYS CHILDRENS SERVICES INC n 923933 GREEN CHIMNEYS CHILDRENS SERVICES INC i 1