2024-11-12T14:33:49-06:00 2024-06-30 221914888 NISIVOCCIA LLP 200 VALLEY RD SUITE 300 MT ARLINGTON NJ 07856 990 2023-07-01 222040136 ESSEX VALLEY SCHOOL INC ESSE 9732447890 1 HENDERSON DRIVE WEST CALDWELL NJ 07006 ALAN LICHTENSTEIN EXECUTIVE DIRECTOR 9732447890 2024-11-12 1 0 MICHAEL SMITH CPA P03062773 9733281825 2024-11-07 2023 2024-10-15 13:58:12Z ALAN LICHTENSTEIN 1 HENDERSON DRIVE WEST CALDWELL NJ 07006 9020694 0 X WWW.ESSEXVALLEYSCHOOL.ORG X 1974 NJ ESSEX VALLEY SCHOOL, INC IS A PRIVATE SCHOOL FOR STUDENTS WITH DISABILITIES. THE SCHOOL PROVIDES EDUCATIONAL, THERAPEUTIC, AND RECREATIONAL SERVICES TO STUDENTS WITH BEHAVIORAL DISABILITIES. 10 10 84 0 0 0 13614 8905 7332787 9009731 697 2058 0 0 7347098 9020694 0 0 0 0 5373061 6947379 0 0 0 1906254 2038904 7279315 8986283 67783 34411 4829695 5400995 3395581 3932470 1434114 1468525 ESSEX VALLEY SCHOOL, INC IS A PRIVATE SCHOOL FOR STUDENTS WITH DISABILITIES. THE SCHOOL PROVIDES EDUCATIONAL, THERAPEUTIC, AND RECREATIONAL SERVICES TO STUDENTS WITH BEHAVIORAL DISABILITIES. 0 0 6739712 9009731 EDUCATIONAL PROGRAM FOR BEHAVIORAL DISABLED STUDENTS. 6739712 1 0 0 0 0 0 0 0 0 0 1 0 0 1 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 0 0 0 0 1 16 0 1 84 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NJ X SOPHIA CLARKE 9732447890 1 HENDERSON DRIVE WEST CALDWELL NJ 07006 ALAN LICHTENSTEIN EXECUTIVE DIRECTOR 35.00 X X 259000 0 49687 LOUIS SANTIAGO PRESIDENT/TREASURER 1.00 X X 0 0 0 GEETHA PRASAD SECRETARY 1.00 X X 0 0 0 SCOTT MCCLEARY TRUSTEE 1.00 X 0 0 0 LOUISE BELLACE TRUSTEE 1.00 X 0 0 0 LEROY WATKINS JR TRUSTEE 1.00 X 0 0 0 DOM DECICCO TRUSTEE 1.00 X 0 0 0 PATTI KOENIG TRUSTEE 1.00 X 0 0 0 LAWRENCE STEINMAN TRUSTEE 1.00 X 0 0 0 SUSAN LUBALIN TRUSTEE 1.00 X 0 0 0 FREDERICK CASTROVINCI TRUSTEE 1.00 X 0 0 0 ANTHONY R LENTINE JR PRINCIPAL 35.00 X 138500 0 36426 KENNETH KITTLE TEACHER INDUSTRIAL ARTS 40.00 X 133286 0 44930 STEVEN MERMINI SUPERVISOR OF INSTRUCTION 40.00 X 123200 0 42427 SOPHIA PATRICIA CLARKE BUSINESS ADMINISTRATOR 40.00 X 145000 0 54095 SCOTT METHVEN SUPERVISOR 40.00 X 115000 0 47505 913986 0 275070 6 0 1 0 0 8905 8905 EDUCATION PROGRAM 611600 9009731 9009731 9009731 2058 2058 9020694 9009731 0 2058 308688 231516 77172 4493564 3370173 1123391 1043857 782893 260964 747559 560669 186890 353711 265283 88428 9051 6788 2263 34645 25984 8661 206521 154891 51630 3355 2516 839 41183 30887 10296 138096 103572 34524 400 300 100 1223 917 306 155579 116684 38895 233621 175216 58405 63455 47591 15864 SUPPLIES AND MATERIALS 651647 488735 162912 CLEANING, REPAIRS, & MA 318399 238799 79600 EQUIPMENT 141116 105837 35279 MISCELLANEOUS 40013 30011 10002 600 450 150 8986283 6739712 2246571 0 187784 1306127 1006314 529581 121495 157517 6664144 3637779 3119409 3026365 394693 381405 4829695 5400995 63838 118103 2406196 2326659 925547 1487708 3395581 3932470 X 466524 436583 967590 1031942 1434114 1468525 4829695 5400995 34411 0 X X 0 1 X 1 0 X 627120 627120 4451212 2884258 1566954 837014 167403 669611 737316 581526 155790 11482 4592 6890 3026365 RIGHT OF USE ASSET 73572 INTERFUND RECEIVABLE 307833 381405 ACCRUED PENSION 1102428 LEASE LIABILITIES 71310 INTERFUND PAYABLE 307833 TUITION PAYABLE 6137 1487708 X 9020694 0 9020694 0 9020694 8986283 0 8986283 0 8986283 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. MANAGEMENT HAS STATED THAT ALL TAX RETURNS HAVE BEEN FILED AND APPLICABLE TAXES PAID IN A TIMELY MANNER. THE SCHOOL FOLLOWS THE PROVISIONS OF FASB ASC, 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 YEAR ENDED JUNE 30, 2024. 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 ADVERTISEMENTS ARE PLACED WITHIN THE LOCAL COMMUNITY. X X 0 0 0 0 0 0 0 0 0 ALAN LICHTENSTEIN EXECUTIVE DIRECTOR 259000 0 0 0 0 0 46500 0 3187 0 308687 0 0 0 SOPHIA PATRICIA CLARKE BUSINESS ADMINISTRATOR 145000 0 0 0 0 0 36250 0 17845 0 199095 0 0 0 KENNETH KITTLE TEACHER INDUSTRIAL ARTS 133286 0 0 0 0 0 33321 0 11609 0 178216 0 0 0 ANTHONY R LENTINE JR PRINCIPAL 138500 0 0 0 0 0 34625 0 1801 0 174926 0 0 0 STEVEN MERMINI SUPERVISOR OF INSTRUCTION 123200 0 0 0 0 0 30800 0 11627 0 165627 0 0 0 SCOTT METHVEN SUPERVISOR 115000 0 0 0 0 0 28750 0 18755 0 162505 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE 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 AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS PROVIDED TO THE MEMBERS OF THE SCHOOL'S FINANCE COMMITTEE FOR REVIEW AND ANY COMMENTS PRIOR TO ITS SUBMISSION. ANY APPLICABLE ISSUES ARE ADDRESSED PRIOR TO THE RETURN BEING FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C THE 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 SIGN A CONFLICT OF INTEREST POLICY ANNUALLY 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 VOTE OR BE A PART OF ANY DECISIONS ABOUT ANY SUCH TRANSACTIONS THAT HAVE TO DO WITH THE CONFLICT UNTIL SUCH TIME AS THERE IS NO LONGER A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE SCHOOL'S OFFICERS OR KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES, AN INDEPENDENT BODY. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE UPON WRITTEN REQUEST AT THE SCHOOLS OFFICE AT 1 HENDERSON DRIVE WEST CALDWELL, NJ 07006. IN ADDITION FORM 1023 AS WELL AS THE FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST AT THE CENTERS OFFICE AT 1 HENDERSON DRIVE WEST CALDWELL, NJ 07006. FORM 990, PART XII, LINE 2C NO CHANGE FROM THE PRIOR YEAR.