2013-02-26T12:26:50-06:00 2012-06-30 221914888 NISIVOCCIA LLP 200 VALLEY RD SUITE 300 MT ARLINGTON NJ 07856 990 2011-07-01 223841950 DAYTOP PREPARATORY SCHOOL (A NEW JERSEY NON-PROFIT CORPORATION) DAYT 9735430030 80 WEST MAIN STREET MENDHAM NJ 07945 LAURA TAVERNA 9735430030 2013-02-25 1 THOMAS R DARTNELL CPA P00224464 9733281825 2013-02-15 2011 2016-03-07 17:11:31Z JAMES CURTIN 80 WEST MAIN STREET MENDHAM NJ 07945 970670 0 X DAYTOPNJ.ORG X 2000 NJ PRIVATE SCHOOL FOR THE DISABLED 6 6 23 6 0 0 34718 1343 989717 969327 0 0 0 0 1024435 970670 0 0 0 0 698212 583525 0 0 0 396505 379957 1094717 963482 -70282 7188 203178 76259 247263 113156 -44085 -36897 PRIVATE SCHOOL FOR THE DISABLED 0 0 842931 969327 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. 842931 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 0 1 0 0 23 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NJ X LAURA TAVERNA 9735430030 80 WEST MAIN STREET MENDHAM NJ 07945 JAMES CURTIN 10.00 X X 14555 133209 13071 GEORGE PALMER 2.00 X X 0 0 0 PHILIP J ONORATO ESQ 2.00 X 0 0 0 JOSEPH L RICCA EDE 2.00 X 0 0 0 LAURA TAVERNA 10.00 X X 9169 103562 3923 JAMES JENCARELLI 2.00 X 0 0 0 23724 236771 16994 0 0 1 0 0 1343 1343 TUITION-PUBLIC SCHOOL 611710 965101 965101 CHILD NUTRITION PROGRA 611710 4226 4226 969327 970670 969327 0 0 24627 20756 3871 461031 388559 72472 13537 11409 2128 84330 71074 13256 144684 115860 28824 234744 234744 529 529 963482 842931 120551 0 37246 10387 162867 63035 300 107413 104876 3065 2537 203178 76259 25400 25400 221863 87756 247263 113156 X -44085 -36897 -44085 -36897 203178 76259 7188 0 X X 0 1 1 X 0 X 7934 5397 2537 99479 99479 0 2537 DUE TO AFFILIATE 87756 87756 970670 963482 7188 7188 1074219 103549 103549 970670 0 970670 1067031 103549 103549 963482 0 963482 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE SCHOOL IS AN APPROVED CHARITABLE, NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXATION ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE SCHOOL IS ALSO EXEMPT 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 ADOPTED FASB ACCOUNTING STANDARDS CODIFICATION, 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 YEARS ENDED JUNE 30, 2012 AND 2011. THE SCHOOL DOES NOT EXPECT A SIGNIFICANT INCREASE OR DECREASE TO THE TOTAL AMOUNTS OF UNRECOGNIZED TAX POSITIONS DURING THE FISCAL YEAR ENDED JUNE 30, 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 BY THIS AUTHORITY WITHIN THREE YEARS FROM THE LATEST FILING DATE FOR THE FEDERAL RETURN. 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 14555 133209 0 0 0 0 458 4122 91 8400 15104 145731 0 0 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, 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 NO CHANGE FROM 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 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 DAYTOP VILLAGE OF NJ INC J 230215 COST ALLOCATION PLAN DAYTOP VILLAGE OF NJ INC N 583525 COST ALLOCATION PLAN