2024-05-13T20:17:59-05:00 2023-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-07-01 133182064 ARMONK CHILDREN'S CORNER INC ARMO 9142736224 PO BOX 601 ARMONK NY 10504 JILL ALIOTO EXECUTIVE DIRECTOR 9142736224 2024-05-13 1 JILL ALIOTO XXX-XX-XXXX 1 GARRETT M HIGGINS P00543209 9143818900 2024-05-13 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JILL ALIOTO PO BOX 601 ARMONK NY 10504 679553 0 X WWW.ARMONKCHILDRENSCORNER.COM X 1983 NY TO ESTABLISH, MAINTAIN AND OPERATE ENRICHMENT PROGRAMS AND ACTIVITIES IN THE BYRAM HILL CENTRAL SCHOOL DISTRICT BEFORE AND AFTER SCHEDULED PUBLIC SCHOOL HOURS. 5 5 29 5 0 0 108407 32889 397616 643976 77 2538 0 150 506100 679553 342 0 0 0 310528 498742 0 0 0 83446 85110 394316 583852 111784 95701 518704 621103 23302 30000 495402 591103 X TO ESTABLISH, MAINTAIN AND OPERATE ENRICHMENT PROGRAMS AND ACTIVITIES IN THE BYRAM HILL CENTRAL SCHOOL DISTRICT BEFORE AND AFTER SCHEDULED PUBLIC SCHOOL HOURS. 0 0 389551 0 643976 AM PROGRAM - OUR BEFORE SCHOOL PROGRAM IS DESIGNED TO HELP CHILDREN GET READY FOR THE DAY IN A RELAXED AND FRIENDLY ENVIRONMENT, WHILE ALLOWING PARENTS TO ADHERE TO THEIR BUSY SCHEDULES. CRAFTS AND ACTIVITIES ARE PREPARED FOR THOSE CHILDREN INTERESTED IN PARTICIPATING. BUSES TO THE OTHER ELEMENTARY SCHOOL ARE PROVIDED BY THE BYRAM HILLS TRANSPROTATION DEPARTMENT. CHILDREN ARE ALSO WELCOME TO BRING THEIR BREAKFASTS FROM HOME. DAYS OPEN: M/F 7:05AM TO 9:05AM.PM PROGRAM - OUR AFTER SCHOOL PROGRAM PROVIDES ENRICHMENT PROJECTS. ACC'S AFTER SCHOOL PROGRAM OFFERS A DYNAMIC SPORTS PROGRAM. THIS PROVIDES CHILDREN WITH NONCOMPETITIVE ORGANIZED ATHLETIC ACTIVITIES AS WELL AS COOPERATIVE GAMES EACH DAY. OTHER ACTIVITIES OFFERED ARE ARTS AND CRAFTS, SCIENCE AND NATURE, COOKING AND BAKING AND UNIQUE WORKSHOPS AND CLASSES. SNACK IS ALWAYS PROVIDED EACH DAY UPON ARRIVAL. HOMEWORK ASSISTANCE IS ALSO AVAILABLE BUSES FROM THE OTHER ELEMNTARY AND MIDDLE SCHOOLS ARE PROVIDED BY THE BYRAM HILLS TRANSPORTATION DEPARTMENT. DAYS OPEN: M/F 3:16PM - 6:30 PM. 12-3 HALF DAY PROGRAM (IN ADDITION TO THE AM AND PM PROGRAMS) - 2 DAYS IN NOVEMBER, 2 DAYS IN MARCH AND 3 DAYS IN JUNE, CHILDREN ARE RELEASED AT 12 NOON FOR PARENT/TEACHER CONFERENCES AND ACC PROVIDES CARE FOR THE CHILDREN WHO REQUIRE ACC'S SERVICES. THE SAME ACTIVITES AS THE PM PROGRAM ARE PROVIDED CHILDREN WHO ATTEND BRING LUNCH FROM HOME. SNACKS ARE PROVIDED AT 2:30 AND 4:30PM. 389551 1 1 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 29 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 1 0 1 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 NY X X TONI ANN TANTILLO CPA PC 9147797155 115 WHITMAN ROAD YONKERS NY 10710 VALERIA OROZCO PRESIDENT 2.50 X X 0 0 0 ALVARO MENDOZA VICE PRESIDENT 2.50 X X 0 0 0 ALEXANDRA KERKER SECRETARY 2.50 X X 0 0 0 MELANIE BACKS TREASURER 2.50 X X 0 0 0 WENDY FARBMAN BOARD MEMBER 2.50 X 0 0 0 JILL ALIOTO EXECUTIVE DIRECTOR 40.00 X 95141 0 0 95141 0 0 0 0 0 0 0 32889 32889 TUITION FEES 611110 643976 643976 643976 2538 2538 MISCELLANEOUS INCOME 900099 150 150 150 679553 643976 0 2688 101294 50647 50647 318577 230667 87910 33488 21432 12056 45383 29045 16338 23250 23250 4855 3325 1530 7240 7240 892 892 15061 15061 PROGRAM EXPENSES 33812 31242 2570 583852 389551 194301 0 9939 18893 488666 602210 19207 0 0 0 892 0 518704 621103 23302 30000 23302 30000 X 495402 591103 495402 591103 518704 621103 95701 0 X 1 X 0 0 0 X 108407 32889 141296 402854 460765 397616 643976 1905211 402854 460765 506023 676865 2046507 0 93913 97348 58798 70646 320705 93913 97348 58798 70646 320705 1725802 4948 2837 4236 77 2538 14636 4948 2837 4236 77 2538 14636 150 150 407802 463602 4236 506100 679553 2061293 0.83720 0.85520 0.00710 0.00710 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2022 AMOUNT: $ 150. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X PART X, LINE 2: ACC RECOGNIZES THE EFFECT OF TAX POSITIONS ONLY WHEN THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT ACC HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. ACC IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR YEARS PRIOR TO JUNE 30, 2020. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED ITS BY LAWS IN FY2023 WITH THE FOLLOWING SIGNIFICANT CHANGES WERE MADE: 1) THE PERIOD OF MEMBERSHIP SHALL BE ONE YEAR. SERVICE ON THE BOARD MAY NOT EXCEED THREE ONE-YEAR TERMS. EACH TERM WILL BE SUBJECT TO A VOTE OF THE MEMBERS. 2) IN THE EVENT OF AN EXTENUATING CIRCUMSTANCE SUCH AS A SITUATION THAT CLOSES THE PROGRAM DOWN FOR A SIGNIFICANT AMOUNT OF TIME AND NO NEW MEMBERS ARE AVAILABLE FOR NOMINATION, THE CURRENT BOARD MAY EXTEND THEIR TERM JUST UNTIL A NEW BOARD CAN BE PUT IN PLACE. THE CURRENT BOARD MAY NOT EXTEND THEIR TERM MORE THAN THREE ADDITIONAL MONTHS AFTER THE PROGRAM HAS REOPENED. IN THE EVENT OF AN EXTENUATING CIRCUMSTANCE, THE BOARD SHALL CONSIST OF NO LESS THAN THREE BOARD MEMBERS AND THE POSITIONS OF PRESIDENT, TREASURER AND SECRETARY MUST BE HELD. FORM 990, PART VI, SECTION A, LINE 6 ANY PERSON OVER THE AGE OF 18 RESIDING IN THE BYRAM HILLS CENTRAL SCHOOL DISTRICT, OR THE PARENTS OF CHILDREN ENROLLED IN THE BYRAM HILLS CENTRAL SCHOOL DISTRICT, IN EACH CASE WHO HAVE PAID ANNUAL MEMBERSHIP DUES IN ACCORDANCE WITH THE RULES AND REGULATIONS OF THE BOARD OF DIRECTORS ESTABLISHED PURSUANT TO SECTION 4 OF THE BYLAWS, SHALL BE ELIGIBLE FOR MEMBERSHIP IN THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A EACH DIRECTOR SHALL BE A MEMBER OF THE CORPORATION. ELECTION OF DIRECTORS WILL TAKE PLACE AT THE ANNUAL MEETING OF THE MEMBERS TO BE HELD AT A TIME AND PLACE DETERMINED BY THE BOARD. AT THE ANNUAL MEETING OR ANY SPECIAL MEETING OF THE CORPORATION, EACH MEMBER SHALL BE ENTITLED TO ONE VOTE. FORM 990, PART VI, SECTION A, LINE 8B THERE IS NO COMMITTEE WITH ANY AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B ARMONK CHILDREN'S CORNER 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 ELECTRONICALLY SENT TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS CLOSELY MONITORED BY THE EXECUTIVE DIRECTOR AND BOARD PRESIDENT. THE POLICY IS APPLICABLE TO THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS. IF A CONFLICT WERE TO ARISE, A HEARING WOULD BE HELD BY THE BOARD OF DIRECTORS AND EMPLOYEES IN QUESTION. IF A CONFLICT WERE TO ARISE AND BE RULED WITHIN THE BOARD OF DIRECTORS, THE EXECUTIVE DIRECTOR WOULD REQUEST A HEARING PROVIDING A LIST OF FACTS PROVING THE CONFLICT OF INTEREST EXISTS. A 2/3 VOTE IN FAVOR OF THE BOARD MEMBER'S EXPULSION IS REQUIRED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON REQUEST.