2021-11-09T08:43:40-06:00 2021-06-30 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2020-07-01 236050757 VALLEY FORGE EDUCATIONAL SERVICES VALL 6102966725 1777 NORTH VALLEY ROAD MALVERN PA 19355 DR GRACE FORNICOLA EXECUTIVE DIRECTOR 6102966725 2021-11-08 1 DR GRACE FORNICOLA XXX-XX-XXXX KERRI N BOGDA CPA P00760402 7177404863 X 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z DR GRACE FORNICOLA 1777 NORTH VALLEY ROAD MALVERN PA 19355 20331450 0 X WWW.VFES.NET X 1959 PA APPROVED PRIVATE SCHOOL OFFERING EDUC. AND EMPLOY. RELATED OPPORTUNITIES FOR SPECIAL NEEDS CHILDREN 9 9 287 49 0 0 368868 748477 18441904 17807476 112125 198757 97624 41065 19020521 18795775 39602 14300 0 0 12148841 12088341 0 0 287436 5497667 5394378 17686110 17497019 1334411 1298756 28238104 34376837 2389931 3339029 25848173 31037808 X VALLEY FORGE EDUCATIONAL SERVICES (VFES) OFFERS A CONTINUUM OF EDUCATIONAL, SUMMER AND EMPLOYMENT-RELATED PROGRAMS FOR CHILDREN AND ADULTS WITH DISABILITIES. THE HALLMARK OF VFES PROGRAMMING IS ITS COLLABORATIVE AND HOLISTIC APPROACH TO EACH CHILD, ADOLESCENT AND ADULT, RECOGNIZING HIS OR HER UNIQUE ABILITIES AND NEEDS. THE ORGANIZATION IS COMMITTED TO HELPING STUDENTS AND PARTICIPANTS DEVELOP A STRONG SENSE OF SELF-WORTH, DISCOVER THEIR TALENTS, REACH THEIR GOALS AND PLAN FOR THEIR FUTURES. VFES CONTINUES TO FOCUS ON ITS MISSION OF PREPARING CHILDREN AND ADULTS WITH SPECIAL NEEDS TO REALIZE THEIR POTENTIAL AS CONTRIBUTING MEMBERS OF THE COMMUNITY. 0 0 13681316 14300 16671089 LOCATED ON A SCENIC, 28-ACRE CAMPUS IN MALVERN, PA, VALLEY FORGE EDUCATIONAL SERVICES (VFES) OFFERS A CONTINUUM OF EDUCATIONAL, RECREATIONAL AND EMPLOYMENT-RELATED SERVICES FOR PEOPLE WITH DISABILITIES. VFES STAFF TAKE A COLLABORATIVE AND HOLISTIC APPROACH TO EACH CHILD AND ADULT, RECOGNIZING THEIR UNIQUE ABILITIES AND NEEDS THROUGH DEDICATED TEAMS. INDIVIDUALS, AGES 4-24, COME TO LEARN, SHARE, APPRECIATE AND RESPECT ONE ANOTHER WHILE DEVELOPING SKILLS NECESSARY TO LEAD SUCCESSFUL LIVES. VFES IS COMMITTED TO ITS MISSION OF HELPING STUDENTS AND PARTICIPANTS DEVELOP A STRONG SENSE OF SELF-WORTH TO REALIZE THEIR VALUE AS CONTRIBUTING MEMBERS OF THE COMMUNITY THROUGH ITS TWO SIGNATURE PROGRAMS: THE VANGUARD SCHOOL AND ADULT AND RECREATION SERVICES (ARS).LIKE MANY OTHER ORGANIZATIONS, VFES'S STAFF PERFORMED SERVICES VIA A HYBRID REMOTE AND ONSITE WORK MODEL AT VARIOUS POINTS THROUGHOUT THE 2020 CALENDAR YEAR. SEVERAL PLANNED EVENTS WERE CANCELED DUE TO COVID-19 RESTRICTIONS. THESE EVENTS INCLUDE THE PARENT EDUCATION SERIES AND ANNUAL COMMUNITY DAY.ON JANUARY 25, 2020, VFES HELD ITS THIRTEENTH ANNUAL SPECIAL KIDS CAMP EXPO. THE EVENT WAS ATTENDED BY APPROXIMATELY 150 FAMILIES AND PROFESSIONALS FROM SOUTHEASTERN PA. ATTENDEES LEARNED ABOUT EDUCATIONAL AND RECREATIONAL SUMMER PROGRAMS OFFERED TO YOUTH AND ADULTS WITH SPECIAL NEEDS. IN OCTOBER OF EACH YEAR, VFES USUALLY HOSTS ITS ANNUAL ADULT AND TRANSITION RESOURCE FAIR. THE EVENT USUALLY DRAWS APPROXIMATELY 150-200 FAMILIES AND 30-40 ORGANIZATIONS. THE EVENT ALLOWS ORGANIZATIONS TO PROVIDE VITAL RESOURCE INFORMATION TO VANGUARD FAMILIES AND MEMBERS OF THE COMMUNITY WITH ADULTS AND TRANSITION-AGE YOUTH WITH DISABILITIES. IN 2020, THE ADULT AND TRANSITION RESOURCE FAIR WAS CANCELED DUE TO COVID-19 RESTRICTIONS.VFES DEPARTMENTS UTILIZED TECHNOLOGY TO CONTINUE BUSINESS. THE HUMAN RESOURCES DEPARTMENT IMPLEMENTED A 100% WEB-BASED ONBOARDING PROCESS IN 2020, WHICH INCLUDED A DIGITAL RECRUITING PLATFORM, INTERVIEWING VIA VIDEOCONFERENCING AND ONLINE BENEFIT ENROLLMENTS. IN ADDITION, THE TECHNOLOGY DEPARTMENT PROVIDED INCREASED SYSTEM BANDWIDTH, HARDWARE AND SUPPORT TO KEEP THE PROGRAMS AT A FUNCTIONAL LEVEL WHILE REMOTE. THE BUSINESS OFFICE BEGAN TO EMPLOY MORE INTERNET-BASED SYSTEMS FOR FINANCIAL-RELATED TASKS; HOWEVER, SOME ACTIVITIES, SUCH AS CHECK PRINTING AND INVOICING CONTINUED TO REQUIRE ON-SITE METHODS. THE VANGUARD SCHOOLESTABLISHED IN 1959, THE VANGUARD SCHOOL WAS THE FIRST PENNSYLVANIA-LICENSED APPROVED PRIVATE SCHOOL (APS). VANGUARD SERVES APPROXIMATELY 250 STUDENTS, 4-21 YEARS OF AGE, WHO REQUIRE A HIGH DEGREE OF INDIVIDUALIZED ATTENTION, CLINICAL SUPPORTS AND INTERVENTION, INCLUDING THOSE WITH AUTISM SPECTRUM DISORDERS, DEVELOPMENTAL DISABILITIES, SPEECH-LANGUAGE DEFICITS AND STUDENTS WHO EXPERIENCE SOCIAL-EMOTIONAL, EXECUTIVE FUNCTIONING AND BEHAVIORAL DIFFICULTIES. TUITION AT THE VANGUARD SCHOOL IS SATISFIED BY SCHOOL DISTRICT AND PA STATE FUNDING.WHILE ENROLLMENT NUMBERS FLUCTUATE THROUGHOUT THE YEAR, AS OF DECEMBER 2020, THE VANGUARD SCHOOL SERVED 239 STUDENTS. THE HIGH SCHOOL SERVED 83 STUDENTS, THE MIDDLE SCHOOL SERVED 51 STUDENTS AND THE ELEMENTARY SCHOOL SERVED 54 STUDENTS. THE VANGUARD TRANSITION CENTER (VTC) PROVIDED 51 STUDENTS, 18-21 YEARS OF AGE, WITH WORKFORCE READINESS SKILLS THROUGH EITHER ON-CAMPUS SKILLS TRAINING OR COMMUNITY-BASED VOCATIONAL TRAINING (CBVT). VANGUARD STUDENTS REPRESENTED 54 SCHOOL DISTRICTS THROUGHOUT PENNSYLVANIA AND THE STATE OF DELAWARE.THE VANGUARD SCHOOL INTRODUCED THE MICROSOFT TEAMS PLATFORM TO ENABLE GREATER COLLABORATION TOOLS WITH AMONG STAFF AND BETWEEN STAFF AND STUDENTS. WHEN THE VANGUARD SCHOOL WENT TO REMOTE LEARNING IN MARCH 2020, TEAMS AND ZOOM BECAME THE PRIMARY INSTRUCTION TOOLS USED BY FACULTY AND STUDENTS. TEAMS ALSO ALLOWED STAFF TO COLLABORATE VIA VIDEO CONFERENCING AND DOCUMENT SHARING WHILE IN A VIRTUAL WORK ENVIRONMENT.INTENSIVE VERBAL BEHAVIOR TRAINING PROVIDED THROUGH THE PENNSYLVANIA TRAINING AND TECHNICAL ASSISTANCE NETWORK (PATTAN) COMPLETED IN THE ELEMENTARY SCHOOL AND BEGAN IN THE MIDDLE SCHOOL IN 2020. PATTAN ASSOCIATES PROVIDED VIRTUAL CONSULTING WHEN THE VANGUARD SCHOOL STAFF WAS VIRTUAL. 674113 0 1136387 ADULT AND RECREATION SERVICES (ARS)ARS OFFERS EDUCATIONAL AND RECREATIONAL PROGRAMMING FOR YOUNG PEOPLE, 7-24 YEARS OF AGE, WITH DISABILITIES AND LEARNING CHALLENGES. PROGRAMS ARE DESIGNED TO MAXIMIZE EACH INDIVIDUAL'S POTENTIAL IN AN INCLUSIVE, ENCOURAGING, ENRICHING AND SUPPORTIVE LEARNING ENVIRONMENT. RECREATIONAL SERVICES INCLUDE CAMPS, RESPITE, SOCIAL GATHERINGS AND RETREATS. ADULT SERVICES INCLUDE EMPLOYMENT DISCOVERY, PLACEMENT AND SUPPORT THROUGH THE VFES SERVICE, CUSTOMIZED WORKFORCE SOLUTIONS (CWS).CUSTOMIZED WORKFORCE SOLUTIONS (CWS)CWS PROVIDES SUPPORTED EMPLOYMENT, CAREER DISCOVERY AND ASSESSMENTS, AND JOB DEVELOPMENT AND RETENTION SERVICES. IN 2020, CWS SUPPORTED 41 PARTICIPANTS. EMPLOYMENT SPECIALISTS PROVIDED SERVICES TO PARTICIPANTS WHO RESIDED IN CHESTER, DELAWARE AND MONTGOMERY COUNTIES.VOCATIONAL IMMERSION PROGRAM (VIP)VIP IS A FOUR-WEEK INTENSIVE PRE-EMPLOYMENT PROGRAM FOR PARTICIPANTS, AGES 18-24. IN 2020, ITS SIXTH YEAR, VIP EQUIPPED 11 YOUNG ADULTS WITH CRUCIAL EMPLOYMENT READINESS SKILLS AND VOCATIONAL EXPERIENCE. THE PROGRAM WAS CONDUCTED VIRTUALLY DUE TO COVID-19 RESTRICTIONS SO AN EMPHASIS WAS PLACED ON EMPLOYMENT-RELATED INSTRUCTION AND ASSESSMENTS.SPECIALIZED RECREATION SERVICES (SRS)SRS OFFERS EDUCATIONAL AND RECREATIONAL PROGRAMMING FOR YOUNG PEOPLE AND ADULTS WITH SPECIAL NEEDS AND LEARNING CHALLENGES. SRS'S FOCUS IS TO SUPPORT PARTICIPANTS AS THEY CULTIVATE FRIENDSHIPS, EXPAND THEIR REPERTOIRE OF LEISURE AND RECREATIONAL ACTIVITIES, AND PRACTICE DAILY LIVING SKILLS AWAY FROM HOME. IN 2020, SRS CANCELED VFES @ CAMP KWEEBEC, WHICH VFES TYPICALLY OFFERS EVERY SUMMER SEASON IN SCHWENKSVILLE, PA. RETREATS FOR MT. GILEAD IN STROUDSBURG, PA AND FENWICK ISLAND, DELAWARE WERE ALSO CANCELED DUE TO COVID-19 RESTRICTIONS. ADULT SOCIAL ACTIVITIES DISCONTINUED IN MARCH 2020 DUE TO COVID-19 RESTRICTIONS. 14355429 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 17 0 287 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X ELIZABETH LADD CFO 6102966725 1777 NORTH VALLEY RD MALVERN PA 19355 MR ROBERT P WEAVERLING BOARD CHAIR 1.00 X X 0 0 0 DR MICHAEL KELLY BOARD VICE CHAIR 1.00 X X 0 0 0 PAUL MITCHELL BOARD TRUSTEE 1.00 X 0 0 0 JEROME KLINE BOARD TRUSTEE 1.00 X 0 0 0 JEFFREY ROHRBECK BOARD TRUSTEE 1.00 X 0 0 0 WILLIAM HENNESSEY BOARD TRUSTEE 1.00 X 0 0 0 MS AMY LAURSEN BOARD TRUSTEE 1.00 X 0 0 0 MS VICTORIA MOSCHELLA BOARD TRUSTEE 1.00 X 0 0 0 DAVE HODGMAN BOARD TRUSTEE 1.00 X 0 0 0 DR GRACE FORNICOLA EXECUTIVE DIRECTOR 37.50 X 212280 0 27105 MR DANIEL M REARDON CFO & TREASURER 37.50 X 140810 0 14131 CAROL REDDITT BOARD SECRETARY 37.50 X 54466 0 12765 DR DARREN LEVIN DIRECTOR OF CLINICAL SERVICES 37.50 X 122961 0 19166 MS ANNE MURRAY TRANSITIONAL SERVICES COORDINATOR 37.50 X 115539 0 18464 MS ANNE MCCRARY DIRECTOR OF HUMAN RESOURCES 37.50 X 112429 0 18110 THOMAS SMITH ASSISTANT DIRECTOR 37.50 X 102372 0 16941 860857 0 126682 6 0 1 0 TARGET BUILDING CONSTRUCTION INC 1124 CHESTER PIKE CRUM LYNNE PA 19022 CONSTRUCTION 1779528 1 213203 535274 1959 748477 TUITION 611710 16671089 16671089 SUMMER SCHOOL 611710 991460 991460 EMPLOYMENT TRAINING PROGRAM 611710 111370 111370 SUMMER ACTIVITIES FEES 611710 33557 33557 17807476 177410 177410 1557022 1535675 21347 21347 21347 FOOD SERVICE 900099 22353 22353 BAD DEBT RECOVERY 900099 11430 11430 COMMENCEMENT FEES 900099 1335 1335 5947 5947 41065 18795775 17807476 0 239822 14300 14300 430859 244304 186555 8587231 6600451 1777241 209539 689206 591014 85407 12785 1571329 1430518 115412 25399 809716 706362 89866 13488 48138 48138 55936 55936 600711 452432 148279 43259 3197 40062 222841 169139 40481 13221 273319 82991 179979 10349 349851 344355 5496 11236 11236 5080 3361 1719 4439 4439 614248 601024 13224 95456 81735 13721 STUDENT ACTIVITIES 1439384 1438384 1000 INSTRUCTIONAL EXPENSES 1164206 1158734 5472 EQUIPMENT RENTAL 397859 366492 29940 1427 PROF. DEVELOPMENT 26034 24706 100 1228 42381 30694 11687 17497019 14355429 2854154 287436 255821 685104 32018 32030 130853 1209719 1449975 133493 96098 18505348 9339569 7821482 9165779 18785571 22816998 28238104 34376837 1212549 1606315 1162188 1714232 15194 18482 2389931 3339029 X 24295720 29374910 1552453 1662898 25848173 31037808 28238104 34376837 1298756 3890879 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 774690 211790 3435 983045 758599 33063 16972 774690 706065 64987 12453 758599 659497 56096 9528 706065 592436 76108 9047 659497 0.00000 1.00000 0.00000 0 0 141845 141845 15970712 7661659 8309053 2264583 1677910 586673 128208 128208 9165779 STUDENT ACTIVITIES ACCOUNT 18482 18482 X 22672354 3890879 -14300 3876579 18795775 0 18795775 17482719 0 17482719 14300 14300 17497019 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE INTENDED TO BE USED FOR PURPOSES OF PROVIDING FINANCIAL ASSISTANCE TO STUDENTS AND FAMILIES FOR PROGRAM TUITION AND FEES PURPOSES. SUCH FUNDS HAVE BEEN ESTABLISHED AS PERMANENTLY RESTRICTED FOR FINANCIAL ASSISTANCE PURPOSES. PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR UNCERTAINTIES IN INCOME TAXES IN ACCORDANCE WITH AUTHORITATIVE GUIDANCE, WHICH PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. NO INTEREST OR PENALTIES WERE RECOGNIZED IN 2021. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS FOR 2020, 2019 AND 2018 REMAIN SUBJECT TO EXAMINATION BY THE IRS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID TO STUDENTS -14,300. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID TO STUDENTS 14,300. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION STATES ITS NON-DISCRIMINATORY POLICY IN ITS ADVERTISING BROCHURES, ANNUAL REPORT, AND PROMOTIONAL MATERIALS. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES AN IDEA-B FEDERAL GRANT. THE ORGANIZATION ALSO RECEIVES TUITION FROM PENNSYLVANIA. 1 FINANCIAL AID 2 14300 FINANCIAL AID APPLIED AS A REDUCTION TO TUITION AND FEES PART I, LINE 2: THE ORGANIZATION MAINTAINS APPROPRIATE DOCUMENTATION AND SUBSTANTIATION OF AMOUNTS GRANTED FOR FINANCIAL AID PURPOSES. THE APPLICANT'S REQUEST FOR FINANCIAL AID INCLUDING ALL REQUIRED APPLICATION INFORMATION AND FINANCIAL BACKGROUND IS SUBMITTED TO THE ORGANIZATION FOR REVIEW. A FINANCIAL AID COMMITTEE OF THE ORGANIZATION REVIEWS ALL FINANCIAL AID APPLICATIONS AND RELATED FINANCIAL INFORMATION IN ORDER TO DETERMINE THE FINANCIAL STATUS AND ELIGIBILITY OF THE APPLICANT. EACH APPLICATION FOR FINANCIAL AID IS REVIEWED BY THE FINANCIAL AID COMMITTEE AND ACTUAL AID IS AWARDED BASED ON FINANCIAL NEEDS AND STATUS OF THE APPLICANTS. ONCE FINANCIAL AID HAS BEEN AWARDED IN ACCORDANCE WITH THE DECISIONS REACHED BY THE FINANCIAL AID COMMITTEE, THE CHIEF FINANCIAL OFFICER THEN IMPLEMENTS THE AWARDS AND MONITORS THE ACTUAL FINANCIAL AID CONFIRMING ALL APPLICANTS ARE CREDITED WITH THE ACTUAL APPROVED AMOUNTS OF FINANCIAL AID. X 0 0 0 0 0 0 0 0 0 DR GRACE FORNICOLA EXECUTIVE DIRECTOR 212280 0 0 0 0 0 19055 0 8050 0 239385 0 0 0 MR DANIEL M REARDON CFO & TREASURER 140810 0 0 0 0 0 6300 0 7831 0 154941 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B BEFORE FILING WITH THE IRS, THE FORM 990 IS REVIEWED FIRST BY THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES, WHICH INCLUDES THE EXECUTIVE MANAGEMENT OF THE ORGANIZATION. THE FINANCE COMMITTEE CONDUCTS A THOROUGH REVIEW OF THE FORM 990 PRIOR TO THE MEETING OF THE FULL BOARD OF TRUSTEES, REVIEWING ALL LINE ITEMS OF THE CORE FORM AS WELL AS A REVIEW OF ALL RELATED SCHEDULES. AFTER REVIEW AND APPROVAL OF THE FORM 990 BY THE FINANCE COMMITTEE, THE FORM 990 IS PRESENTED TO THE FULL BOARD OF TRUSTEES FOR REVIEW. ALL TRUSTEES ARE PROVIDED A COMPLETE COPY OF THE FORM 990 FOR REVIEW PURPOSES. AFTER ALL BOARD MEMBERS REVIEW AND APPROVE THE FORM 990, THE EXECUTIVE MANAGEMENT OF THE ORGANIZATION THEN SUBMITS THE COMPLETED FORM 990 TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND SENIOR MANAGEMENT SIGN A CONFLICT ON INTEREST DISCLOSURE FORM EACH YEAR INDICATING ANY POTENTIAL CONFLICTS OF INTEREST. FAMILY AND BUSINESS RELATIONSHIPS ARE EXPRESSLY MENTIONED IN THE CONFLICT OF INTEREST DISCLOSURE. BOTH EXECUTIVE MANAGEMENT AND THE BOARD CHAIR AND VICE CHAIR MONITOR THE POLICY TO ENSURE COMPLIANCE. CONFLICTS ARE RESOLVED THROUGH BOARD AND EXECUTIVE MANAGEMENT REVIEW. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD DETERMINES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE COMMITTEE PERFORMS AN INTERNAL SURVEY PROCESS THAT INCLUDES COMPARISION OF SALARIES WITHIN THE INDUSTRY TO ENSURE OFFICERS' COMPENSATION IS WITHIN FAIR MARKET RANGE. OTHER KEY OFFICERS' COMPENSATION IS REVIEWED AND APPROVED AS PART OF THE OVERALL ORGANIZATION'S COMPENSATION APPROVAL PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE CONFLICT OF INTEREST POLICY, GOVERNING DOCUMENTS, AND AUDITED FINANCIAL STATEMENTS OF THE ORGANIZATION ARE AVAILABLE AND PROVIDED TO THE PUBLIC UPON REQUEST. COPIES OF THE AUDITED FINANCIAL STATEMENTS MAY BE OBTAINED EITHER IN PERSON AT THE CORPORATE OFFICES OR MAY BE MAILED TO THE INTERESTED PARTY. AN ABBREVIATED VERSION OF THE FINANCIAL STATEMENTS IS ALSO INCLUDED AS PART OF THE ORGANIZATION'S ANNUAL REPORT WHICH IS AVAILABLE TO THE PUBLIC UPON REQUEST.