Civic Intelligence

Applied Behavior Analysis Corporation

990 • Fiscal year 2021 • EIN 13-3363868

Jul 01, 2020 to Jun 30, 2021 • Filed on Jan 20, 2022

One Odell PlazaYonkers, NY 10701

(914) 965-1152

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

82nd percentile

0.63x

Higher debt load relative to assets than 82% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

55th percentile

0.27x

Higher debt load relative to revenue than 55% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

39th percentile

7.3%

Higher net margin than 39% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2021

Asset Growth

68th percentile

18%

Faster asset growth than 68% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

26th percentile

-2.1%

Faster revenue growth than 26% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Assets

Up

$5,902,584

Up $907,248 (+18%) from 2020

Net Assets

Up

$2,165,572

Up $1,025,193 (+90%) from 2020

Liabilities

Down

$3,737,012

Down $117,945 (-3.1%) from 2020

Revenue

Down

$14,086,692

Down $296,502 (-2.1%) from 2020

Expenses

Down

$13,061,499

Down $1,147,956 (-8.1%) from 2020

Net Income

Up

$1,025,193

Up $851,454 (+490%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2010: $1,893,461Liabilities 2010: $1,307,616Net Assets 2010: $585,8452010Assets 2011: $1,922,928Liabilities 2011: $1,096,462Net Assets 2011: $826,4662011Assets 2012: $1,829,809Liabilities 2012: $923,805Net Assets 2012: $906,0042012Assets 2013: $2,373,707Liabilities 2013: $1,478,395Net Assets 2013: $895,3122013Assets 2014: $2,442,805Liabilities 2014: $1,583,664Net Assets 2014: $859,1412014Assets 2015: $2,485,463Liabilities 2015: $1,597,368Net Assets 2015: $888,0952015Assets 2016: $2,468,847Liabilities 2016: $1,442,690Net Assets 2016: $1,026,1572016Assets 2017: $2,555,461Liabilities 2017: $1,501,625Net Assets 2017: $1,053,8362017Assets 2018: $2,593,689Liabilities 2018: $1,567,702Net Assets 2018: $1,025,9872018Assets 2019: $3,322,378Liabilities 2019: $2,355,738Net Assets 2019: $966,6402019Assets 2020: $4,995,336Liabilities 2020: $3,854,957Net Assets 2020: $1,140,3792020Assets 2021: $5,902,584Liabilities 2021: $3,737,012Net Assets 2021: $2,165,5722021Assets 2022: $4,990,668Liabilities 2022: $2,953,214Net Assets 2022: $2,037,4542022Assets 2023: $8,338,548Liabilities 2023: $6,518,726Net Assets 2023: $1,819,8222023Assets 2024: $7,906,961Liabilities 2024: $6,225,974Net Assets 2024: $1,680,9872024

Highlighted filing

2021

Assets$5,902,584
Liabilities$3,737,012
Net Assets$2,165,572

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $6,380,0982010Revenue 2011: $7,525,467Expenses 2011: $7,284,846Net Income 2011: $240,6212011Expenses 2012: $7,928,4562012Revenue 2013: $9,080,739Expenses 2013: $9,091,431Net Income 2013: -$10,6922013Revenue 2014: $9,235,030Expenses 2014: $9,106,196Net Income 2014: $128,8342014Revenue 2015: $10,200,400Expenses 2015: $10,171,446Net Income 2015: $28,9542015Revenue 2016: $11,110,801Expenses 2016: $10,972,739Net Income 2016: $138,0622016Revenue 2017: $11,127,242Expenses 2017: $11,099,563Net Income 2017: $27,6792017Revenue 2018: $11,642,862Expenses 2018: $11,670,711Net Income 2018: -$27,8492018Revenue 2019: $12,953,110Expenses 2019: $13,012,457Net Income 2019: -$59,3472019Revenue 2020: $14,383,194Expenses 2020: $14,209,455Net Income 2020: $173,7392020Revenue 2021: $14,086,692Expenses 2021: $13,061,499Net Income 2021: $1,025,1932021Revenue 2022: $14,484,324Expenses 2022: $14,612,442Net Income 2022: -$128,1182022Revenue 2023: $16,167,460Expenses 2023: $16,385,094Net Income 2023: -$217,6342023Revenue 2024: $17,686,140Expenses 2024: $17,824,975Net Income 2024: -$138,8352024

Highlighted filing

2021

Revenue$14,086,692
Expenses$13,061,499
Net Income$1,025,193
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Jan 20, 2022
Return Version
2020v4.0
Gross Receipts
$14,102,902
Mission and Program Overview

Mission

To provide a behavior analytic preschool and early intervention program for children from 18 months through age 5 with and without disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,947,017$2,751,602▲ $804,585
Accounts Receivable$1,500,093$2,703,723▲ $1,203,630
Land, Buildings, and Equipment, Net$341,101$259,251▼ $81,850
Cash and Non-Interest-Bearing Accounts$1,116,658$97,541▼ $1,019,117
Total Assets$4,995,336$5,902,584▲ $907,248
Other Assets Total$90,467$90,467→ $0
Liabilities
Unsecured Notes Loans Payable$1,294,750$1,128,119▼ $166,631
Mortgage Notes Payable Secured by Investment Property$1,124,953$874,953▼ $250,000
Other Liabilities$553,950$745,932▲ $191,982
Accounts Payable and Accrued Expenses$664,282$624,062▼ $40,220
Deferred Revenue$217,022$363,946▲ $146,924
Total Liabilities$3,854,957$3,737,012▼ $117,945
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,140,379$2,165,572▲ $1,025,193
Total Net Assets Fund Balance$1,140,379$2,165,572▲ $1,025,193
Total Liabilities and Net Assets / Fund Balance$4,995,336$5,902,584▲ $907,248

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,256$219,084-
Leasehold Improvements$256,995$831,611-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robin NuzzoloExecutive DiFT$305,992$66,482$372,474
Robin NuzzoloExecutive Director-$305,992$66,482$372,474
Jeannemarie SpeckmanAssociate DiFT$218,310$38,967$257,277
Jeannemarie SpeckmanAssociate Director-$218,310$38,967$257,277
Celestina Rivera-valdesAssociate DiFT$163,743$21,013$184,756
Celestina Rivera-valdesAssociate Director-$163,743$21,013$184,756
Lin DuSupervisorFT$153,522$19,668$173,190
Jennifer LonganoAssociate DiFT$145,800$19,197$164,997
Jennifer LonganoAssociate Director-$145,800$19,197$164,997
Claire CahillSupervisorFT$141,238$19,251$160,489
Susan ButtigiegSupervisorFT$130,370$18,479$148,849

Board Members and Trustees

NameTitle
Jo Ann DelgadoPresident
Charlotte BowmanBoard Financ
Thomas FerraraBoard Financ
Ara BahadourianSecretary
Dolleen KeohaneSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,278,611
Program Service Revenue
$11,777,355
Investment Income
$6,740
Other Revenue
$23,986
All Other Contributions
$5,000
Change in Net Assets
$1,025,193

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,086,692
Total Revenue per Audited Statements
$14,086,692
Total Revenue per Form 990
$14,086,692
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,856,392
Other Expenses$2,205,107
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,285,322$451,835-$7,737,157
Other Employee Benefits$864,673$128,334-$993,007
Occupancy$949,693$31,092-$980,785
Pension Plan Contributions$752,758$111,827-$864,585
Payroll Taxes$550,239$81,653-$631,892
Current Officers, Directors, Trustees, and Key Employees-$629,751-$629,751
All Other Expenses$93,894$43,907-$137,801
Depreciation Depletion$112,037$9,385-$121,422
Office Expenses$39,742$54,351-$94,093
Insurance$78,510--$78,510
Interest-$71,972-$71,972
Fees for Services Accounting-$65,670-$65,670
Other Expenses$50,000$177,389-$50,000
Fees for Services Legal-$26,849-$26,849
Travel$3,985--$3,985
Total Functional Expenses$11,177,484$1,884,015$0$13,061,499

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$13,061,499
Total Expenses per Audited Statements$13,061,499
Total Expenses per Form 990$13,061,499
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$18,512
Fundraising Direct Expenses$16,210
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Event$18,512$18,512$16,210$2,302
Total Events$18,512$18,512$16,210$2,302
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Contribution Payable$555,000
Deferred Rent$190,932
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The fred s. Keller school has its form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information is completed and accurate. When the form 990 has been prepared, reviewed by management and is ready to be filed with the internal revenue service, it is electronically sent to the board members of the organization for any comments. Any comments are then grouped, summarized and provided to the outside accountants. Each issue is documented and addressed until the return is finalized and approved for filing.

Form 990, Page 6, Part VI, Line 12C

All employees are required to sign a conflict of interest policy each year. If any employee becomes aware of potential conflict during the year, they are required to notify their supervisor immediately. Any potential conflict will be investigated and an appropriate solution will be determined.

Form 990, Page 6, Part VI, Line 15A

The executive director is hired directly by the fred s. Keller school board. The position salary is based on the candidates experience, level of education and other professional facets such as publications, conference presentations, etc. Each year at the year end board meeting, the board members are given comparable salary list from other schools and agencies in the area so as to compare salaries. This comparable data comes from the surrounding school districts and boces programs. The board's approval of the executive director's salary is documented in the minutes to that meeting.

Form 990, Page 6, Part VI, Line 19

The organization makes its form 990 available for public inspection as required under section 6104 of the internal revenue code by posting it on guidestar.org and other similar types of websites. In addition, the financial statements, conflict of interest policy, articles of incorporation and by-laws are also available upon written request at one odell plaza, yonkers, ny 10701 or by calling the organization directly at (914) 965-1152.

Filing and Contact Details

Filer

Filer Name
Applied Behavior Analysis
EIN
13-3363868
Phone
9149651152
Address
ONE ODELL PLAZA, YONKERS, NY 10701
Doing Business As
Fred S Keller School

Signing Officer

Name
Frank Dadabo
Title
Business Manager
Phone
9149651152
Signed
2022-01-20

Organization Details

Principal Officer
Robin Nuzzolo
Formed
1986
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
220

Preparer

Firm
Cullen & Danowski Llp
Address
1650 ROUTE 112, PORT JEFFERSON STA, NY 11776-3060
Preparer
Jill S Sanders CPA
Phone
6314733400
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The fred s. Keller school was founded in 1986 as a model school based upon the comprehensive application of behavior analysis to schooling, or cabas model (greer 1991). The school's philosophy is one that applies the science of behavior to all aspects of schooling. The school is named in honor of dr. Fred s. Keller, the founder of modern reinforcement theory and a distinguished educator who has led in the application of the science of behavior to reform educational practice. The school is directed by behavior analysis supervisors, trained in special, as well as elementary education, early education and social work. The executive director, ei coordinator, parent educator and program coordinator all hold cabas board certifications as well as master teachers and behavior analysis supervisors. The fred s. Keller school is closely affiliated with columbia university, teachers college. Dr. R. Douglas greer, professor of education and psychology at teachers college, is one of the founders of the school and serves as a consultant for the program. Many of the teachers and supervisors employed at the school have completed course work or received degrees from columbia university. In addition, graduate students from the university participate in the school program as volunteers, interns and student teachers. At the fred s. Keller school, we believe that all students are entitled to the best instruction possible. Each child is an individual with unique talents to be enriched, and also various obstacles to overcome. At the keller school, students receive "state of the science" instructional programming, which incorporates the latest findings in research and development of effective educational practices. The staff at the keller school apply the findings of the science of behavior to each child based upon the child's individual strengths and needs. We continuously measure the responses of the children to their learning opportunities and monitor their daily progress towards instructional goals. This intensive instruction is provided in a highly structured educational environment characterized by frequent rewards, individualized programming and high levels of professional expectation.

Financial Statement Notes

Schedule D, Page 3, Part X

Management has evaluated the school's tax positions and concluded that the school has taken no uncertain tax positions that require financial statement recognition or disclosure.

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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECEIVED FINANCIAL ASSISTANCE FROM THE NYS DEPARTMENT OF EDUCATION PASSED THROUGH FROM THE US DEPARTMENT OF EDUCATION.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.91$6.23$1.68$17.7$17.8$0.14
2023Detailed filing. Detailed filing data is available for this year.$8.34$6.52$1.82$16.2$16.4$0.22
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.99$2.95$2.04$14.5$14.6$0.13
2021Detailed filing. Detailed filing data is available for this year.$5.90$3.74$2.17$14.1$13.1$1.03
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.00$3.85$1.14$14.4$14.2$0.17
2019Detailed filing. Detailed filing data is available for this year.$3.32$2.36$0.97$13.0$13.0$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.59$1.57$1.03$11.6$11.7$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$1.50$1.05$11.1$11.1$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.47$1.44$1.03$11.1$11.0$0.14
2015Detailed filing. Detailed filing data is available for this year.$2.49$1.60$0.89$10.2$10.2$0.03
2014Detailed filing. Detailed filing data is available for this year.$2.44$1.58$0.86$9.24$9.11$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$1.48$0.90$9.08$9.09$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.92$0.91$7.93
2011Summary only. Only limited summary data is available for this year.$1.92$1.10$0.83$7.53$7.28$0.24
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$1.31$0.59$6.38
Peer Organizations

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