Civic Intelligence

Applied Behavior Analysis Corporation

990 • Fiscal year 2014 • EIN 13-3363868

Jul 01, 2013 to Jun 30, 2014 • Filed on May 08, 2015

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

77th percentile

0.65x

Higher debt load relative to assets than 77% of similar nonprofits.

2014 filings • NTEE B • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

50th percentile

0.17x

Higher debt load relative to revenue than 50% of similar nonprofits.

2014 filings • NTEE B • $5M-$10M nonprofits • Source year 2014

Net Margin

48th percentile

1.4%

Higher net margin than 48% of similar nonprofits.

2014 filings • NTEE B • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

85th percentile

$228,587

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2014 filings • NTEE B • $5M-$10M nonprofits • Source year 2014

Asset Growth

46th percentile

2.9%

Faster asset growth than 46% of similar nonprofits.

2014 filings • NTEE B • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

38th percentile

1.7%

Faster revenue growth than 38% of similar nonprofits.

2014 filings • NTEE B • $5M-$10M nonprofits • Annualized from 2013 to 2014

Assets

Up

$2,442,805

Up $69,098 (+2.9%) from 2013

Net Assets

Down

$859,141

Down $36,171 (-4.0%) from 2013

Liabilities

Up

$1,583,664

Up $105,269 (+7.1%) from 2013

Revenue

Up

$9,235,030

Up $154,291 (+1.7%) from 2013

Expenses

Up

$9,106,196

Up $14,765 (+0.2%) from 2013

Net Income

Up

$128,834

Up $139,526 (+1305%) from 2013

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

2014

Assets$2,442,805
Liabilities$1,583,664
Net Assets$859,141

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

2014

Revenue$9,235,030
Expenses$9,106,196
Net Income$128,834
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 8, 2015
Return Version
2013v4.0
Gross Receipts
$9,268,326
Mission and Program Overview

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,878,638$1,788,016▼ $90,622
Land, Buildings, and Equipment, Net$180,465$306,075▲ $125,610
Pledges and Grants Receivable$147,687$211,896▲ $64,209
Savings and Temporary Cash Investments$67,650$117,074▲ $49,424
Cash and Non-Interest-Bearing Accounts$79,923$400▼ $79,523
Total Assets$2,373,707$2,442,805▲ $69,098
Other Assets Total$19,344$19,344→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,252,497$1,223,825▼ $28,672
Accounts Payable and Accrued Expenses$225,898$185,739▼ $40,159
Other Liabilities-$174,100-
Total Liabilities$1,478,395$1,583,664▲ $105,269
Net Assets / Fund Balance
Unrestricted Net Assets$895,312$859,141▼ $36,171
Total Net Assets Fund Balance$895,312$859,141▼ $36,171
Total Liabilities and Net Assets / Fund Balance$2,373,707$2,442,805▲ $69,098

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,959$165,875-
Leasehold Improvements$285,116$184,955-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robin NuzzoloExecutive DiFT$179,274$49,313$228,587
Robin NuzzoloExecutive Director-$179,274$49,313$228,587
Jeannemarie SpeckmanAssociate DiFT$142,019$35,727$177,746
Jeannemarie SpeckmanAssociate Director-$142,019$35,727$177,746
Susan ButtigiegSupervisorPT$108,005-$108,005
Ananya GoswamiSupervisorPT$105,753-$105,753
Jennifer LonganoAssociate DiPT$104,095-$104,095
Lin DuSupervisorPT$102,950-$102,950
Douglas GreerPresident-$40,800-$40,800
Jessica Singer DudekTreasurer/se-$28,385-$28,385

Board Members and Trustees

NameTitle
Thomas FerraraBoard Member
Dolleen-day KeohaneVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$304,175
Program Service Revenue
$8,886,570
Investment Income
$497
Other Revenue
$43,788
All Other Contributions
$38,555
Change in Net Assets
$128,834

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,235,030
Total Revenue per Audited Statements
$9,235,030
Total Revenue per Form 990
$9,235,030
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,137,137
Other Expenses$1,969,059
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,992,438$689,537-$5,681,975
Occupancy$552,212$90,551-$642,763
Payroll Taxes$499,298$67,370-$566,668
Other Employee Benefits$467,487$65,397-$532,884
Current Officers, Directors, Trustees, and Key Employees$214,810$40,800-$255,610
All Other Expenses$70,335$145,990-$216,325
Pension Plan Contributions$87,730$12,270-$100,000
Other Expenses$67,773$31,750-$67,773
Information Technology-$63,395-$63,395
Fees for Services Accounting-$55,326-$55,326
Insurance$47,443--$47,443
Fees for Services Other$26,439$3,698-$30,137
Interest-$22,011-$22,011
Travel$11,140--$11,140
Office Expenses$3,724$5,401-$9,125
Depreciation Depletion$5,367--$5,367
Fees for Services Legal-$1,617-$1,617
Total Functional Expenses$7,811,083$1,295,113$0$9,106,196

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,106,196
Total Expenses per Audited Statements$9,106,196
Total Expenses per Form 990$9,106,196
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$64,336
Fundraising Direct Expenses$33,296
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$64,336$64,336$33,296$31,040
Total Events$64,336$64,336$33,296$31,040
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$100,000
Deferred Rent$74,100
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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 8B

There are no committees in place that have the ability to act on behalf of the board.

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 confilct 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

EIN
13-3363868
Phone
9149651152

Signing Officer

Name
Frank Dadabo
Title
Business Manager
Phone
9149651152
Signed
2015-05-08

Organization Details

Principal Officer
Robin Nuzzolo
Formed
1986
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
2
Employees
180

Preparer

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.

Form 990, Page 2, Part III, Line 4A

Declassified and no longer require any special education services in kindergarten.

Form 990, Page 12, Part XII, Line 2C

The organization's board of directors assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process did not change from the prior year.

Financial Statement Notes

Schedule D, Page 4, Part XIII

Description of uncertain tax positions under fin 48 part x, line 2 the organization recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Management has determined that the organization had no uncertain tax positions that would require financial statement recognition or disclosure. The organization is no longer subject to examination by the applicable taxing jurisdictions for tax years prior to june 30, 2011.

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IRS990/ActivityOrMissionDesc0THE 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
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IRS990/MissionDesc0THE 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
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48 PART X, LINE 2 THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATION BY THE APPLICABLE TAXING JURISDICTIONS FOR TAX YEARS PRIOR TO JUNE 30, 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XIII
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECEIVED FINANCIAL ASSISTANCE FROM THE NYS DEPARTMENT OF EDUCATION AND THE US DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 6
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IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0SPECIAL EVENT
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt036042
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JEANNEMARIE SPECKMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DECLASSIFIED AND NO LONGER REQUIRE ANY SPECIAL EDUCATION SERVICES IN KINDERGARTEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE NO COMMITTEES IN PLACE THAT HAVE THE ABILITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY EACH YEAR. IF ANY EMPLOYEE BECOMES AWARE OF POTENTIAL CONFILCT DURING THE YEAR, THEY ARE REQUIRED TO NOTIFY THEIR SUPERVISOR IMMEDIATELY. ANY POTENTIAL CONFLICT WILL BE INVESTIGATED AND AN APPROPRIATE SOLUTION WILL BE DETERMINED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 12, PART XII, LINE 2C
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IRS990/TotalLiabilitiesGrp/BOYAmt01478395

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
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$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