2015-02-09T10:25:51-06:00 2014-06-30 221914888 NISIVOCCIA LLP 200 VALLEY RD SUITE 300 MT ARLINGTON NJ 07856 990 2013-07-01 223841950 DAYTOP PREPARATORY SCHOOL (A NEW JERSEY NON-PROFIT CORPORATION) DAYT 9735430030 80 WEST MAIN STREET MENDHAM NJ 07945 LAURA TAVERNA CFO 9735430030 2015-02-05 1 THOMAS R DARTNELL CPA P00224464 9733281825 2015-02-05 2013 2016-02-25 16:41:14Z JAMES CURTIN 80 WEST MAIN STREET MENDHAM NJ 07945 1072262 0 X DAYTOPNJ.ORG X 2000 NJ DAYTOP PREPARATORY SCHOOL (A NEW JERSEY NON-PROFIT CORPORATION) IS A PRIVATE SCHOOL FOR THE DISABLED WHICH PROVIDES SPECIAL EDUCATION SERVICES TO ADOLESCENTS STRUGGLING WITH SUBSTANCE ABUSE, BEHAVIORAL, AND CO-OCCURRING DISORDERS. 6 4 34 4 0 0 77117 0 713101 1072124 0 138 0 0 790218 1072262 0 0 0 0 440551 586282 0 0 0 350106 460361 790657 1046643 -439 25619 128860 201404 166196 213121 -37336 -11717 X PRIVATE SCHOOL FOR THE DISABLED PROVIDING SPECIAL EDUCATION TO ADOLESCENTS STRUGGLING WITH SUBSTANCE ABUSE, BEHAVIORAL, AND CO-OCCURRING DISORDERS. OUR GOAL IS AN UPLIFTING AND JOYFUL EDUCATION EXPERIENCE, SO DAYTOP PREP IS FILLED WITH THE SPIRIT OF LOVE AND HOPE. IN ALL THINGS WE STRIVE TO RECOVER THE ESSENTIAL JOY, WONDER, AND INNOCENCE STILL PRESENT IN ALL DAYTOP STUDENTS EVEN WHILE THEY MAY BE EXPERIENCING LIFE CRISIS AND CHANGE. 0 0 932315 1072124 DAYTOP PREPARATORY SCHOOL, (A NEW JERSEY NON-PROFIT CORPORATION) IS APPROVED TO SERVE PUPILS CLASSIFIED AS BEHAVIORALLY DISABLED, AND EXISTS TO MEET THE EDUCATIONAL REQUIREMENTS OF ADOLESCENTS PARTICIPATING IN THE DAYTOP VILLAGE-NEW JERSEY PROGRAM, A RESIDENTIAL ADOLESCENT SUBSTANCE ABUSE PROGRAM AND DAY STUDENTS. 932315 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 34 1 0 0 0 0 0 0 0 0 0 0 X 6 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X LAURA TAVERNA 9735430030 80 WEST MAIN STREET MENDHAM NJ 07945 JAMES CURTIN EXECUTIVE DIRECTOR 10.00 X X 7498 147584 28556 GEORGE PALMER CHAIRMAN 2.00 X X 0 0 0 PHILIP J ONORATO ESQ TRUSTEE 2.00 X 0 0 0 JOSEPH L RICCA EDD TRUSTEE 2.00 X 0 0 0 LAURA TAVERNA VICE PRESIDENT/CFO 10.00 X X 8840 106817 10674 JAMES JENCARELLI TRUSTEE 2.00 X 0 0 0 16338 254401 39230 0 0 1 0 0 TUITION-PUBLIC SCHOOL 611710 1072124 1072124 1072124 138 138 1072262 1072124 0 138 18596 16331 2265 453333 398145 55188 31690 27830 3860 82663 72595 10068 28329 28329 4500 4500 123674 85227 38447 270056 270056 7148 7148 26654 26654 1046643 932315 114328 0 1761 66951 123074 97350 2017 2532 147124 112553 2008 34571 128860 201404 54805 154974 111391 58147 166196 213121 X -37336 -11717 -37336 -11717 128860 201404 25619 0 X X 0 1 X 1 0 X 7934 6456 1478 139190 106097 33093 34571 DUE TO AFFILIATE 58147 58147 X 1175809 103547 103547 1072262 0 1072262 1150190 103547 103547 1046643 0 1046643 PART X, LINE 2: THE SCHOOL IS RECOGNIZED AS A CHARITABLE, NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SCHOOL IS AN EXEMPT ENTITY UNDER TITLE 15 OF THE STATE OF NEW JERSEY, CORPORATIONS AND ASSOCIATIONS NOT-FOR-PROFIT ACT. ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAX HAS BEEN PRESENTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SCHOOL FOLLOWS THE PROVISIONS OF, INCOME TAXES. THE STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION AS THEY RELATE TO THOSE TAX POSITIONS. THE ADOPTION OF THIS CHANGE IN ACCOUNTING PRINCIPLE HAD NO CUMULATIVE EFFECT ON AMOUNTS RECORDED IN THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2014. THE SCHOOL DOES NOT EXPECT A SIGNIFICANT INCREASE OR DECREASE TO THE TOTAL AMOUNTS OF UNRECOGNIZED TAX POSITIONS DURING THE FISCAL YEARS ENDED JUNE 30, 2014. HOWEVER, THE SCHOOL IS SUBJECT TO REGULAR AUDIT BY TAX AUTHORITIES, INCLUDING A REVIEW OF ITS NONPROFIT STATUS, WHICH THE SCHOOL BELIEVES WOULD BE UPHELD UPON EXAMINATION. THE SCHOOL BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS TAX RETURNS. NONETHELESS, THE AMOUNTS ULTIMATELY PAID, IF ANY, UPON RESOLUTION OF THE ISSUES RAISED BY THE TAXING AUTHORITIES MAY DIFFER MATERIALLY FROM THE AMOUNTS ACCRUED FOR EACH YEAR. AS REQUIRED BY LAW, THE SCHOOL FILES AN INFORMATIONAL RETURN WITH THE UNITED STATES FEDERAL GOVERNMENT ON AN ANNUAL BASIS - FORM 990 WITH THE INTERNAL REVENUE SERVICE. THIS RETURN IS SUBJECT TO EXAMINATION FOR THREE YEARS FROM THE LATEST FILING DATE. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 DURING THE REGISTRATION OR INTAKE PROCESS FOR CLIENTS, A COPY OF DAYTOP'S "MEMBER'S BILL OF RIGHTS" IS PRESENTED AND SIGNED BY A PARENT/GUARDIAN, CLIENT AND A WITNESS. DUE TO THE NATURE OF OUR BUSINESS, WE DO NOT ADVERTISE OR SOLICIT FOR STUDENTS. X X X 0 0 0 0 0 0 0 0 0 JAMES CURTIN EXECUTIVE DIRECTOR 7498 147584 0 0 0 0 1142 21694 286 5434 8926 174712 0 0 PART I, LINE 3 COMPENSATION FROM RELATED ORGANIZATIONS IS REVIEWED AND APPROVED BY THE RESPECTIVE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11 DAYTOP PREPARATORY SCHOOL HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE 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 PROVIDED TO THE MEMBERS OF THE ORGANIZATIONS GOVERNING BODY FOR ANY COMMENTS PRIOR TO ITS SUBMISSION. THE GOVERNING BODY IS PROVIDED WITH A REASONABLE AMOUNT OF TIME TO REVIEW THE FORM 990. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED THROUGH MANAGEMENT TO THE OUTSIDE ACCOUNTING FIRM. ANY APPLICABLE ISSUES ARE ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C DAYTOP PREPARATORY SCHOOL CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IT REGULARLY MONITORS AND ENFORCES. THE BOARD MANDATES THAT ALL MEMBERS OF MANAGEMENT AND THE GOVERNING BODY ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS, THE GOVERNING BODY AND MANAGEMENT WILL INVESTIGATE THE ISSUE. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST, MANAGEMENT AND THE GOVERNING BODY WILL BE NOTIFIED IMMEDIATELY. THE MEMBER WILL NOT BE ALLOWED TO VOTE OR BE A PART OF ANY DECISIONS ABOUT ANY SUCH TRANSACTIONS THAT HAVE TO DO WITH THE CONFLICT UNTIL SUCH TIME THAT THERE IS NO LONGER A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE ORGANIZATIONS SENIOR VP/EXECUTIVE DIRECTOR IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES AN INDEPENDENT BODY. FORM 990, PART VI, SECTION C, LINE 19 DAYTOP PREPARATORY SCHOOL MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE UPON WRITTEN REQUEST AT THE ORGANIZATIONS OFFICE AT 80 WEST MAIN STREET, MENDHAM, NJ 07945. IN ADDITION FORM 1023 AS WELL AS THE FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST AT THE ORGANIZATIONS OFFICE AT 80 WEST MAIN STREET, MENDHAM, NJ 07945. FORM 990, PART XII, LINE 2C THERE WAS NO CHANGE FROM THE PRIOR YEAR. DAYTOP VILLAGE OF NEW JERSEY INC 80 WEST MAIN STREET MENDHAM NJ 07945 133943518 TREATMENT CENTER FOR TEENS WITH ADDICTIONS NJ 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 DAYTOP VILLAGE OF NJ INC K 225194 COST ALLOCATION PLAN DAYTOP VILLAGE OF NJ INC O 586282 COST ALLOCATION PLAN