2024-05-09T14:22:48-05:00 2023-06-30 474526160 EFPR GROUP CPAS PLLC 8 DENISON PARKWAY E SUITE 407 CORNING NY 14830 990 2022-07-01 146035822 NEW YORK DECA DIST 7164794114 26 GETTYSBURG AVE BUFFALO NY 14223 ALAN BALSDON CHAIRPERSON 7164794114 2024-05-09 1 ALAN BALSDON 999009999 0 RICHARD J DAVIS CPA P00732051 6079626891 2024-05-09 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z ALAN BALSDON 26 GETTYSBURG AVE BUFFALO NY 14223 2240140 0 1151 X WWW.DECA.ORG X 1951 NY NEW YORK DECA PREPARES EMERGING LEADERS AND ENTREPRENEURS IN MARKETING, FINANCE, HOSPITALITY AND MANAGEMENT. 19 19 0 150 0 0 0 0 0 2239551 0 0 0 589 0 2240140 0 0 0 0 0 0 0 0 0 0 1614232 0 1614232 0 625908 192469 818377 0 0 192469 818377 NEW YORK DECA PREPARES EMERGING LEADERS AND ENTREPRENEURS IN MARKETING, FINANCE, HOSPITALITY AND MANAGEMENT. 0 0 1614232 2240140 APPROXIMATELY 6,500 STUDENTS PARTICIPATED IN SKILLS CONTESTS RELATED TO THEIR INDIVIDUAL CAREER GOALS IN MARKETING AND MANAGEMENT. RECOGNITIONS ARE PROVIDED FOR ACCOMPLISHMENTS RELATED TO WORKPLACE AND SCHOOLBASED LEARNING.DECA PROVIDES SPECIFIC PROGRAMS FOR THE CLASSROOM TEACHER TO USE IN STUDENT DEVELOPMENT AND ACHIEVEMENT. THE PRINCIPLES GUIDING THE ASSOCIATION'S PROGRAMS ARE CURRICULUM RELATED CAREER SKILLS, WORKPLACE EXPERIENCES, COMMUNITY SERVICE AND THE DEVELOPMENT OF BUSINESS LEADERSHIP CAPABILITIES. 1614232 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 X 19 19 0 0 0 1 1 1 1 1 1 0 1 1 0 1 0 0 0 1 0 0 0 X ALAN BALSDON 7164794114 26 GETTYSBURG AVE BUFFALO NY 14223 X MITCHELL BERESA CHARTERED ASSOCIATION ADVISOR 10.00 X X 0 0 0 DAN GREAVEN CHARTERED ASSOCIATION ADVISOR 10.00 X X 0 0 0 ALAN BALSDON CHAIRPERSON 10.00 X X 0 0 0 LINDSAY DELUCCA VICE CHAIRPERSON 10.00 X X 0 0 0 LETITIA ROMAS SECRETARY 2.00 X X 0 0 0 CLAUDE COMMISSO DIRECTOR 2.00 X 0 0 0 GREG MENIG DIRECTOR 2.00 X 0 0 0 FRANK HUFFNAGEL DIRECTOR 2.00 X 0 0 0 MATT HENNINGER DIRECTOR 2.00 X 0 0 0 JOE SANTO DIRECTOR 2.00 X 0 0 0 MICHELE NELSON DIRECTOR 2.00 X 0 0 0 RICH GRATEN DIRECTOR 2.00 X 0 0 0 SUE UTZ DIRECTOR 2.00 X 0 0 0 PAUL RODRIGUEZ DIRECTOR 2.00 X 0 0 0 CHERYL CHAMBERLAIN DIRECTOR 2.00 X 0 0 0 PAM MENDEL DIRECTOR 2.00 X 0 0 0 0 0 0 0 0 0 0 0 CONFERENCE 900099 2105829 2105829 MEMBERSHIP DUES 900099 131607 131607 OTHER PROGRAM SERVICES 900099 2115 2115 2239551 MISCELLANEOUS 900099 589 589 589 2240140 2240140 0 0 5000 5000 15100 15100 43219 43219 1500 1500 5567 5567 1542750 1542750 MISCELLANEOUS 1096 1096 1614232 1614232 0 0 192469 818377 192469 818377 0 0 X 192469 818377 192469 818377 192469 818377 625908 0 X 0 0 0 X 2239551 2239551 2239551 2239551 0 0 0 2239551 589 589 2240140 2240140 0.99970 0.00000 X PART III: IN PRIOR YEARS, NEW YORK DECA WAS INCLUDED IN THE FORM 990 GROUP RETURN FILED BY DISTRIBUTIVE EDUCATION CLUBS OF AMERICA INC GROUP RETURN EIN: 23-7079474. FORM 990, PART VI, SECTION A, LINE 5 THE ORGANIZATION BECAME AWARE OF A SIGNIFICANT DIVERSION OF THE ORGANIZATION'S ASSETS DURING THE YEAR. SINCE DECEMBER 2015, AN OFFICER OF NYDECA, WHILE A FIDUCIARY OF DECA NY, IMPROPERLY DIVERTED AT LEAST $1,717,503.90. THIS MALFEASANCE WAS DISCOVERED AFTER SAID OFFICER PASSED AWAY IN NOVEMBER OF 2022. THIS WAS PRIMARILY DONE THROUGH CHECKS WRITTEN TO THE OFFICER'S CHILDREN, AND ATM WITHDRAWALS, ALONG WITH SOME OTHER PURCHASES THAT WERE NOT RELATED TO NYDECA. THE FOLLOWING FINANCIAL CONTROLS HAVE BEEN STRENGTHENED AND INCLUDED MOVING FORWARD: - CONDUCT MONTHLY REVIEWS OF BANK STATEMENTS AND RECONCILIATIONS OF BANK ACCOUNTS. - SEPARATE CHECK-SIGNING AND DEPOSIT DUTIES. - PRESENT CURRENT FINANCIAL STATEMENTS AT EACH REGULAR BOARD MEETING. - REVIEW BUDGET-TO-ACTUAL CONFERENCE INCOME AND EXPENSES AT APPROPRIATE INTERVALS. - ESTABLISH AN ENHANCED EXPENSE REIMBURSEMENT PROCESS. - PROHIBIT OPENING OR USING ANY CORPORATE CREDIT OR DEBIT CARD. - REQUIRE TWO SIGNATURES ON ALL CHECKS ABOVE AN APPROPRIATE THRESHOLD. - OBTAIN AN ANNUAL AUDIT FROM A QUALIFIED ACCOUNTING FIRM. FORM 990, PART VI, SECTION A, LINE 6 NEW YORK DECA IS A MEMBERSHIP ORGANIZATION FOR SECONDARY AND POSTSECONDARY STUDENTS. STUDENT MEMBERS OF A SCHOOL FORM A CHAPTER LED BY THEIR TEACHER CALLED A "CHAPTER ADVISOR". MOST OF THE STATE DEPARTMENTS OF EDUCATION MANAGE OR FACILITATE THE ACTIVITIES OR CHAPTERS WITHIN THEIR OWN STATES. STATE DECA BOARD MEMBERS ARE EITHER DESIGNATED BY THE DEPARTMENT OR ELECTED BY THE DECA CONSTITUENTS. THE IMPORTANT DECISIONS OF THE BOARD REFLECT THE CONSENSUS OF CHAPTER ADVISORS AND DEPARTMENT OFFICERS. FORM 990, PART VI, SECTION A, LINE 7A IF MORE PEOPLE APPLY FOR AN OPEN SEAT ON THE BOARD THAN THERE ARE SEATS TO FILL, THEIR REGION (THE ADVISORS WITHIN THAT REGION) GETS TO VOTE ON WHO FILLS THE VACANT SEAT. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO THE NEW YORK DECA CONSTITUTION MUST BE VOTED ON BY THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND IS REVIEWED BY THE BOARD CHAIRPERSON PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS AND STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.