2014-04-21T13:29:17-05:00 2013-06-30 221914888 NISIVOCCIA LLP 200 VALLEY RD SUITE 300 MT ARLINGTON NJ 07856 990 2012-07-01 223841950 DAYTOP PREPARATORY SCHOOL (A NEW JERSEY NON-PROFIT CORPORATION) DAYT 9735430030 80 WEST MAIN STREET MENDHAM NJ 07945 LAURA TAVERNA 9735430030 2014-04-11 1 THOMAS R DARTNELL CPA P00224464 9733281825 2014-04-11 2012 2015-11-30 17:44:51Z JAMES CURTIN 80 WEST MAIN STREET MENDHAM NJ 07945 790218 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-OCCURING DISORDERS. 6 4 33 4 0 0 1343 77117 969327 713101 0 0 0 0 970670 790218 0 0 0 0 583525 440551 0 0 0 379957 350106 963482 790657 7188 -439 76259 128860 113156 166196 -36897 -37336 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 674296 713101 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. 674296 1 1 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 33 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 10.00 X X 14781 133025 28749 GEORGE PALMER 2.00 X X 0 0 0 PHILIP J ONORATO ESQ 2.00 X 0 0 0 JOSEPH L RICCA EDD 2.00 X 0 0 0 LAURA TAVERNA 10.00 X X 9304 98339 10378 JAMES JENCARELLI 2.00 X 0 0 0 24085 231364 39127 0 0 1 0 0 77117 77117 TUITION-PUBLIC SCHOOL 611710 713101 713101 713101 790218 713101 0 0 27864 22489 5375 327445 264286 63159 21429 17296 4133 63813 51505 12308 122634 91248 31386 226943 226943 529 529 790657 674296 116361 0 10387 1761 63035 123074 300 2017 107413 105405 2537 2008 76259 128860 25400 54805 87756 111391 113156 166196 X -36897 -37336 -36897 -37336 76259 128860 -439 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7934 5926 2008 99479 99479 0 0 2008 DUE TO AFFILIATE 111391 111391 X 893766 103548 103548 790218 0 790218 894205 103548 103548 790657 0 790657 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 SCHOOL DOES NOT EXPECT A SIGNIFICANT INCREASE OR DECREASE TO THE TOTAL AMOUNTS OF UNRECOGNIZED TAX POSITIONS DURING THE FISCAL YEARS ENDED JUNE 30, 2013 AND 2012. 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 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 DURING THE REGISTRATION OR INTAKE PROCESS FOR CLIENTS, A COPY DAYTOP'S "MEMBERS 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 14781 133025 0 0 0 0 2217 19954 658 5920 17656 158899 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 DAYTOP VILLAGE OF NEW YORK INC 104 WEST 40TH STREET NEW YORK NY 10018 136181438 TREATMENT CENTER FOR ADULTS AND TEENS WITH ADDICTIONS NY 501(C)(3) LINE 7 N/A 0 DAYTOP VILLAGE FOUNDATION INC 54 WEST 40TH STREET NEW YORK NY 10018 146046772 INVESTMENTS NY 501(C)(3) LINE 11A, I N/A 0 DAYTOP INTERNATIONAL INC 54 WEST 40TH STREET NEW YORK NY 10018 521445470 DE 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 DAYTOP VILLAGE OF NJ INC K 222388 COST ALLOCATION PLAN DAYTOP VILLAGE OF NJ INC O 440551 COST ALLOCATION PLAN DAYTOP VILLAGE OF NJ INC C 77117 COST ALLOCATION PLAN