2024-12-16T09:59:02-06:00 2024-06-30 251408703 SCHNEIDER DOWNS & CO INC ONE PPG PLACE SUITE 1700 PITTSBURGH PA 15222 990 2023-07-01 256094749 ACLD INC ACLD 4123252460 4900 GIRARD ROAD PITTSBURGH PA 15227 DONNA WESTBROOKS-MARTIN EXECUTIVE DIRECTOR 4123252460 2024-12-12 1 0 SARAH R PIOT P01358891 4122613644 2023 2024-10-15 13:58:12Z ACLD DONNA WESTBROOKS-MARTIN 4900 GIRARD ROAD PITTSBURGH PA 15227 5372987 0 X HTTP://WWW.ACLDTILLOTSONSCHOOL.ORG/ X 1968 PA TO PROMOTE LEARNER SUCCESS THROUGH A POSITIVE LEARNING ENVIRONMENT, HIGH QUALITY INSTRUCTION, SUPPORT SERVICES AND ADVOCACY THAT ENABLE ALL STUDENTS WITH LEARNING DISABILITIES TO REACH THEIR FULL POTENTIAL. 5 5 54 13 0 0 106448 119130 4881932 5181743 20253 72114 0 0 5008633 5372987 0 1000 0 0 3326563 3561273 0 0 23203 1379279 1193749 4705842 4756022 302791 616965 3691542 4333679 872389 897561 2819153 3436118 X THE MISSION OF ACLD, INC. AND ACLD TILLOTSON SCHOOL IS TO PROMOTE LEARNER SUCCESS THROUGH A POSITIVE LEARNING ENVIRONMENT, HIGH QUALITY INSTRUCTION, SUPPORT SERVICES AND ADVOCACY THAT ENABLE ALL STUDENTS WITH LEARNING DISABILITIES TO REACH THEIR FULL POTENTIAL. 0 0 4284291 1000 5088493 THE ACLD TILLOTSON SCHOOL WAS FOUNDED IN 1972 AS A CO-EDUCATIONAL, NON-DENOMINATIONAL, PRIVATE SPECIAL EDUCATION DAY SCHOOL. THE SCHOOL PROVIDES INNOVATIVE SPECIAL EDUCATION PROGRAMS FOR STUDENTS FROM AGES 5 THROUGH 21 YEARS WHO DISPLAY MODERATE TO SEVERE SPECIFIC LEARNING DISABILITIES (SLD), AUTISM, EMOTIONAL DISTURBANCE, AND RELATED DISORDERS. SEE SCHEDULE O FOR CONTINUATIONTHE ACLD TILLOTSON SCHOOL IS A SPECIAL EDUCATION DAY SCHOOL DESIGNATED AS AN APPROVED PRIVATE SCHOOL BY THE PENNSYLVANIA DEPARTMENT OF EDUCATION, BUREAU OF SPECIAL EDUCATION. IT IS LICENSED BY THE STATE BOARD OF PRIVATE ACADEMIC SCHOOLS TO PROVIDE SPECIAL EDUCATION SERVICES TO STUDENTS WHO ARE UNABLE TO RECEIVE APPROPRIATE EDUCATION PROGRAMS IN THE PUBLIC SECTOR. CURRENTLY, ALL STUDENTS' TUITION IS PAID FOR BY A FIXED SUBSIDY FROM THE PENSYLVANIA DEPARTMENT OF EDUCATION AND THE REFERRING SCHOOL DISTRICT.THE ACLD TILLOTSON SCHOOL INCLUDES AN 18-21 YEAR OLD TRANSITION PROGRAM. THIS PROGRAM SUPPORTS STUDENTS WITH DISABILITIES WITH MAKING THE TRANSITION FROM HIGH SCHOOL TO ADULTHOOD IN THE AREAS OF HIGHER EDUCATION, CAREER AND WORK, AND INDEPENDENT LIVING. THIS 18-21 YEAR OLD PROGRAM IS PART OF THE OVERARCHING APPORVED PRIVATE SCHOOL EDUCATIONAL PROGRAMS. 90446 93250 ACLD TILLOTSON SCHOOL OFFERS AN EXTENDED SCHOOL YEAR (ESY) FOR STUDENTS WITH DISABILITIES. THIS PROGRAM IS OFTEN TIMES UTILIZED BY PARTNER DISTRICTS TO SATISFY THE REQUIREMENT OF PROVIDING AN ESY EXPERIENCE FOR ELIGIBLE STUDENTS WITH DISABILITIES. THE FOCUS OF THE PROGRAM IS RETAINING LEARNING AND PARTICIPATING IN COMMUNITY LEARNING EXPERIENCES THROUGH VOLUNTEER WORK OPPORTUNITIES WITH COMMUNITY MEMBERS. 4374737 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 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 0 0 0 0 1 14 0 1 54 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X DONNA WESTBROOKS-MARTIN 4123252460 4900 GIRARD ROAD PITTSBURGH PA 15227 ELANA KALAMARAS CHAIR 1.00 X X 0 0 0 CALOGERO IMMORDINO VICE CHAIR (EXITED 06/24) 0.30 X X 0 0 0 MICHAEL WEBER TREASURER 1.00 X X 0 0 0 HEATHER REYNOLDS SECRETARY (EXITED 06/24) 1.00 X X 0 0 0 ALLESANDRA ALLEGRETTO DIRECTOR 0.30 X 0 0 0 ALYSSA FORD-HEYWOOD DIRECTOR 1.00 X 0 0 0 BRAYDEN KAMEG DIRECTOR 0.30 X 0 0 0 ALLEN M LOPUS DIRECTOR (EXITED 06/24) 1.00 X 0 0 0 DONNA WESTBROOKS-MARTIN EXECUTIVE DIRECTOR 40.00 X 196695 0 22911 196695 0 22911 1 0 1 0 FIREWHICZ COMMERCIAL DOORS 700 GIO DR IRWIN PA 15642 CONSTRUCTION 101056 1 3464 53250 62416 119130 ACLD TILLOTSON SCHOOL 900099 4865221 4865221 SCHOOL ANXIETY PROGRAM 900099 223272 223272 LEARNING CENTER 900099 93250 93250 5181743 72114 72114 5372987 5181743 0 72114 1000 1000 212572 201943 10629 2555141 2428422 126719 172615 164571 8044 405342 390533 14809 215603 205880 9723 22713 22713 64616 64616 169541 161892 7649 3959 3959 85881 56581 28787 513 144647 138285 6362 240344 220586 19758 2099 2084 15 29197 5481 23716 3948 3948 184565 183849 716 49811 37394 12417 CLASSROOM SUPPL/EQUIP 152054 152054 STUDENT ACTIVITIES 22690 22690 STAFF EXPENSES 16215 16215 VAN EXPENSE 1469 1469 4756022 4374737 358082 23203 72441 74930 1947050 2153992 94969 77999 125925 50826 4999358 3112604 1332569 1886754 118588 89178 3691542 4333679 728460 762651 143929 134910 872389 897561 X 2767630 3393275 51523 42843 2819153 3436118 3691542 4333679 616965 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 42843 1000 41843 42843 42843 42844 1 42843 42744 100 42844 42744 42744 0.00000 1.00000 0.00000 0 0 46000 46000 1357335 1151792 205543 2920718 1543874 1376844 527983 342385 185598 147322 74553 72769 1886754 X 5380728 7741 7741 5372987 0 5372987 4763763 7741 7741 4756022 0 4756022 PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT IS TO FURTHER THE EDUCATIONAL MISSION OF ACLD. SEE ADDITIONAL INFORMATION IN FORM 990, PART III. PART X, LINE 2: INCOME TAXES ARE NOT PROVIDED, SINCE ACLD IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(A) OF IRC AND APPLICABLE STATE STATUTES. AS A RESULT, NO PROVISION FOR TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. ACLD FOLLOWS THE INCOME TAXES TOPIC OF THE ASC CLARIFYING THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THIS TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLES FOR FINANCIAL STATEMENTS DISCLOSURE OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. ACLD HAS ASSESSED THE TAX POSITIONS IT HAS TAKEN OR EXPECTS TO TAKE IN ITS TAX RETURNS, AND NO LIABILITY HAS BEEN RECORDED FOR UNCERTAIN TAX POSITIONS; FURTHER, ACLD HAS NO UNRECOGNIZED TAX BENEFITS. ACLD IS NO LONGER SUBJECT TO EXAMINATION OF ITS TAX YEARS BEFORE 2021. 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 POLICY IS PUBLICIZED THROUGH THE PA DEPARTMENT OF EDUCATION STATEWIDE DIRECTORY, THE ALLIANCE OF APPROVED PRIVATE SCHOOLS OF PA STATEWIDE DIRECTORY, ACLD'S ANNUAL REPORT, AND ACLD'S WEBSITE. SCHEDULE E, PART I, LINE 6 ACLD RECEIVED $53,250 IN IDEA-B FUNDS FROM THE PA DEPARTMENT OF EDUCATION DURING THE FISCAL YEAR THAT ENDED JUNE 30, 2024. X X X X X X 0 0 0 0 0 0 0 0 0 DONNA WESTBROOKS-MARTIN EXECUTIVE DIRECTOR 196695 0 0 0 0 0 13244 0 9667 0 219606 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 AND REQUIRED SCHEDULES ARE REVIEWED BY ACLD'S INTERNAL MANAGEMENT AND AUDIT COMMITTEE. UPON COMPLETION OF THIS REVIEW, A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C PERSONNEL INCLUDING ACLD BOARD MEMBERS MUST PROMPTLY DISCLOSE WHEN THEY OR A MEMBER OF THEIR FAMILY HAVE A FINANCIAL INTEREST IN AN ORGANIZATION DOING OR SEEKING TO DO BUSINESS WITH ACLD, OR COMPETING WITH ACLD, TO THEIR SUPERVISORS AND ACLD'S BUSINESS OFFICE. FORM 990, PART VI, SECTION B, LINE 15 ACLD'S PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR, OFFICERS, AND KEY EMPLOYEES INCLUDES A REVIEW OF THE UNITED WAY SALARY SURVEY AS WELL AS THE SALARIES OF LOCAL EDUCATION ADMINISTRATORS. IN ADDITION, THE COMPENSATION IS REVIEWED AND APPROVED BY ACLD'S PROGRAM, PERSONNEL, AND COMPENSATION COMMITTEE. AN INDEPENDENT CONSULTANT ASSISTS IN DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR. ALL COMPENSATION-RELATED DECISIONS ARE DOCUMENTED IN THE MEETING MINUTES FOR THE PROGRAM, PERSONNEL, AND COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO THE PUBLIC. THE ORGANIZATION IS CURRENTLY DEVELOPING A NEW WEBSITE FOR ACLD, INC. AND WILL BE POSTING GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND THE CONFLICT OF INTEREST POLICY ON THE NEW WEBSITE IN THE NEAR FUTURE. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AUDITED BY AN INDEPENDENT ACCOUNTING FIRM. THE FINANCE COMMITTEE REVIEWS PROPOSALS FROM ACCOUNTING FIRMS TO CHOOSE A FIRM TO PERFORM THE ANNUAL AUDIT, CONDUCTS AN EXIT INTERVIEW AT THE CONCLUSION OF THE AUDIT FIELDWORK AND REVIEWS THE COMPLETED AUDIT WITH THE FULL BOARD. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.