2024-05-14T14:25:59-05:00 2023-06-30 112442493 CRAIG FITZSIMMONS & MEYER LLP 20 MANOR ROAD SMITHTOWN NY 11787 990 2022-07-01 132939938 THE ALCOTT SCHOOL ALCO 9146934443 535 Broadway Dobbs Ferry NY 10522 BARBARA O'DELL CHIEF FINANCE OFFICER 9146934443 2024-05-14 1 BARBARA ODELL XXX-XX-XXXX 0 David Fitzsimmons CPA P01233784 6313601400 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BARBARA O'DELL 535 Broadway Dobbs Ferry NY 10522 6871009 0 X WWW.ALCOTTSCHOOL.ORG X 1961 NY TO PROVIDE EARLY CHILDHOOD EDUCATION TO APPROXIMATELY 600 CHILDREN EACH YEAR IN WESTCHESTER, NY 6 6 154 0 0 0 1621138 480475 5056236 6371867 0 0 28926 18667 6706300 6871009 0 0 0 0 5392376 5389604 0 0 11504 1230944 1166411 6623320 6556015 82980 314994 862769 1351040 1179139 1352416 -316370 -1376 X IT IS THE MISSION OF THE ALCOTT SCHOOL TO PROVIDE A HIGH QUALITY, DEVELOPMENTALLY APPROPRIATE PRESCHOOL EDUCATION TO ALL OF THE CHILDREN WHO CHOOSE TO ATTEND REGARDLESS OF THEIR ABILITIES OR DISABILITIES. ALCOTT SCHOOL RECOGNIZES THE IMPORTANT ROLE PARENT EDUCATION AND SUPPORT FOR FAMILIES PLAYS IN THE DEVELOPMENT OF YOUNG CHILDREN AND IS DEDICATED TO EHLPING SUPPORT THE FAMILIES EMROLLED IN THE PROGRAMS. 0 0 1709938 2172450 MONTESSORIALCOTT SCHOOL PROVIDES TODDLER, PRE-SCHOOL AND KINDERGARTEN CLASSROOMS WHICH FOLLOW THE MONTESSORI METHOD OF INSTRUCTION. OUR APPROACH TO EDUCATION IS BASED ON THE BELIEF THAT A CHILD LEARNS BEST WITHIN A PREPARED AND SOCIAL ENVIRONMENT WHICH SUPPORTS AND RESPECTS EACH INDIVIDUAL'S UNIQUE DEVELOPMENT. 1515624 1372166 SCIS, EARLY INTERVENTION AND EVALUATION PROGRAMS:SCIS 9165 PROGRAM:THE SCIS CLASSES PROVIDE SPECIAL EDUCATION CHILDREN THE OPPORTUNITY TO ATTEND CLASS IN A MAINSTREAM CLASSROOM, EITHER IN THE TARRYTOWN PUBLIC SCHOOL SYSTEM OR AT THE ALCOTT SCHOOL AND RECEIVE SPECIAL EDUCATION SERVICES IN THAT CLASSROOM. THE CLASSES ARE CO-TAUGHT AND SPEECH THERAPY, OCCUPATIONAL THERAPY AND COUNSELING SUPPORT SERVICES ARE PROVIDED. EARLY INTERVENTION:EARLY INTERVENTION PROVIDES SPECIAL EDUCATION SERVICES TO CHILDREN FROM BIRTH TO 3 YEARS OF AGE WHO ARE NOT ABLE TO LEARN IN A GENERAL EDUCATION TODDLER CLASSROOM ENVIRONMENT. A VARIETY OF DIFFERENT SUPPORT SERVICES ARE PROVIDED INCLUDING SELF-CONTAINED TODDLER CLASSROOMS, SPEECH THERAPY, OCCUPATIONAL THERAPY, COUNSELING SUPPORT SERVICE AND SERVICE COORDINATION FOR FAMILIES RECEIVING EARLY INTERVENTION SERVICES. EVALUATION PROGRAM:THE EVALUATION PROGRAM PROVIDES EVALUATION SERVICES FOR CHILDREN FROM BIRTH TO 4 YEARS OF AGE, WHOSE PARENTS HAVE CONCERNS ABOUT THEIR DEVELOPMENT. SUPPLEMENTAL EVALUATIONS ARE PROVIDED FOR CHILDREN ALREADY RECEIVING SERVICES BUT WHO NOW ARE DEMONSTRATING DIFFICULTIES IN DIFFERENT AREAS. 1774329 1984973 LITTLE CLASS:LITTLE CLASS IS A SELF-CONTAINED CLASSROOM (9100) FOR FULL DAY; (9115) FOR HALF-DAY.LITTLE CLASS PROGRAMS PROVIDES SPECIAL EDUCATION PROGRAMS TO CHILDREN FROM AGES 3-5 YEARS OF AGE WHO ARE NOT ABLE TO LEARN IN A GENERAL EDUCATION CLASSROOM ENVIRONMENT. A VARIETY OF DIFFERENT SUPPORT SERVICES ARE PROVIDED WITHIN THE CLASSROOM SETTING, SUCH AS: SPEECH THERAPY, OCCUPATIONAL THERAPY AND COUNSELING SERVICES. 819300 842278 SEIT PROGRAM:SEIT TEACHERS PROVIDED SUPPORT TO CHILDREN WITH SPECIAL NEEDS AND/OR DIFFERENT LEARNING STYLES IN VARIOUS PRESCHOOLS THROUGHOUT WESTCHESTER COUNTY. THIS ENABLED THESE CHILDREN TO ATTEND AND OR REMAIN ENROLLED IN THEIR GENERAL EDUCATION PRESCHOOL CLASSROOMS IN THEIR COMMUNITIES. THERE WERE ALSO A NUMBER OF CHILDREN WHO RECEIVED SUPPORT IN THEIR HOMES ALLOWING THEIR PARENTS AND CAREGIVERS TO OBSERVE AND TAKE PART IN THE THERAPEUTIC SERVICES. 819300 842278 5819191 1 1 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 154 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 NY X X The Organization 9146934443 535 Broadway Dobbs Ferry NY 10522 MELINDA RAFFEE TROVINI PRESIDENT 1.00 X X 0 0 0 SIMRUN GIALLEONARDO BOARD MEMBER 1.00 X X 0 0 0 DEBRA DALAL BOARD MEMBER 1.00 X X 0 0 0 ARLENE DONEGAN BOARD MEMBER 1.00 X 0 0 0 BARBARA O'DELL CHIEF FINANCE OFFICER 35.00 X X 117165 0 0 SUSAN MIRON SCHWARTZ BOARD MEMBER 1.00 X X 0 0 0 DEBORAH MUMFORD BOARD MEMBER 1.00 X X 0 0 0 MARILYN DONNELLAN SPECIAL EDUCATION DIRECTOR 35.00 X 125550 0 0 242715 0 0 2 0 0 0 0 453386 27089 480475 MONTESSORI TUITION 611600 2172450 2172450 TUITION PRE-SCHOOL 611600 1984973 1984973 EARLY INTERVENTION & E 611600 1372166 1372166 FEES 611600 842278 842278 6371867 18667 0 18667 18667 6871009 6371867 0 18667 242715 242715 4506089 4241528 254168 10393 58450 50612 7750 88 231250 200259 30634 357 351100 304017 46556 527 18345 18345 36828 36828 60581 52797 7784 2123 2123 94228 90032 4196 33628 30575 3053 378475 359886 18589 1746 1746 4169 3083 1086 68190 60007 8183 REPAIRS & MAINTENANCE 204200 195167 9033 CHILDREN'S ACTIVITIES 68113 68113 PERMITS AND FEES 54479 41082 13296 101 SUPPLIES 32377 30981 1396 108929 87183 21708 38 6556015 5819191 725320 11504 20154 6791 3453 4 800198 1197630 8439 1386496 1361254 6414 25242 9933 12272 22617 100662 862769 1351040 453924 869876 394461 230272 330754 252268 1179139 1352416 X -316370 -1376 -316370 -1376 862769 1351040 314994 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9933 2339 12272 10100 -167 9933 0 0 579173 579173 0 807323 782081 25242 25242 SECURITY DEPOSITS AND RIGHT TO USE ASSET 22617 RIGHT TO USE ASSET 78045 100662 DUE TO FUNDING AGENCIES 90310 Loan payable 85000 Operating lease liability 76958 252268 X 6871009 0 6871009 0 6871009 6556015 0 6556015 0 6556015 Part X, Line 2: ALCOTT SCHOOL ADOPTED ACCOUNTING STANDARDS CODIFICATION 740 ("ASC 740"), "INCOME TAXES", WHICH REQUIRED THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE LIKELY THAN NOT" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ADOPTION OF THIS GUIDANCE DID NOT HAVE ANY IMPACT ON ALCOTT'S FINANCIAL STATEMENTS, AS MANAGEMENT BELIEVES THAT THERE ARE NO UNCERTAIN TAX POSITIONS WITHIN ITS FINANCIAL STATEMENTS. ALCOTT CURRENTLY HAS PROCEDURES IN PLACE TO REVIEW MATTERS THAT MAY BE CONSIDERED TAX POSITIONS INCLUDING ENSURING THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; DETERMINING AND MEETING ITS FILING AND TAX OBLIGATIONS IN THE VARIOUS JURISDICTIONS WHERE IT HAS FILING OBOLIGATIONS. ALCOTT'S FORM 990 RETURN OF THE ORGANIZATION EXEMPT FROM INCOME TAX ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE (3) YEARS AFTER THEY ARE FILED. 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 THE SCHOOL INCLUDES ITS NONDISCRIMINATORY POLICY TOWARDS STUDENTS IN THE SCHOOL BROCHURE AND APPLICATION AND IN NEWSPAPERS. THE POLICY STATES THAT "ALCOTT SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL OT ETHNIC ORIGIN IN ADMINISTRATION OF ITS POLICIES OR ADMISSION PROCEDURES". Schedule E, Part I, Line 4 THE SCHOOL DOES NOT MAINTAIN THE RACIAL COMPOSITION RECORDS OF THE STUDENTS AS SUCH RECORDS ARE NOT REQUIRED FOR ENROLLMENT OF CHILDREN INTO THE SCHOOL Schedule E, Part I, Line 6 ALCOTT SCHOOL RECEIVED GRANT AND TUITION ASSISTANCE FROM THE STATE AND LOCAL GOVERNMENT AGENCIES DURING THE FISCAL YEAR ENDED JUNE 30, 2022. Form 990, Part VI, Section B, line 11b THE DIRECTOR OF FINANCE AND HUMAN RESOURCE AND STAFF PREPARE THE DOCUMENTATION FOR THE PREPARATION OF FORM 990 AND FORWARDS THE DOCUMENTATION TO THE ACCOUNTANT WHO PREPARES THE 990. THE COMPLETED 990 IS FORWARDED TO THE EXECUTIVE DIRECTOR FOR REVIEW. A COPY OF THE 990 IS ALSO PROVIDED TO EACH BOARD MEMBER FOR REVIEW PRIOR TO FILING. THE EXECUTIVE DIRECTOR IS CHARGED WITH THE RESPONSIBILITY OF SIGNING AND FILING THE 990 IN A TIMELY MANNER. Form 990, Part VI, Section B, line 12c EACH BOARD MEMBER IS REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST AFFIRMATION TO DISCLOSE ANY POSSIBLE CONFLICT OF INTEREST WITH THE ORGANIZATION. THE EXECUTIVE DIRECTOR IS RESPONSIBLE FOR COLLECTING ALL CONFLICT OF INTEREST DISCLOSURE AND AFFIRMATION FORMS AND DOES SO ANNUALLY. SHE MAINTAINS A LOG OF ALL FORMS RECEIVED AND PERFORMS A REVIEW AND FOLLOW UP OF THE FORMS AS NECESSARY. Form 990, Part VI, Section B, line 15 THE SALARY OF THE EXECUTIVE DIRECTOR IS INCLUDED IN THE ANNUAL BUDGET, WHICH IS SUBMITTED TO THE BOARD YEARLY FOR REVIEW AND APPROVAL. THE SALARIES OF OTHER KEY EMPLOYEES ARE INCLUDED IN THE ANNUAL BUDGET, WHICH IS SUBMITTED TO THE BOARD YEARLY FOR REVIEW AND APPROVAL. Form 990, Part VI, Section C, line 18 THE ORGANIZATION'S FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part VI, Section C, line 19 EACH BOARD MEMBER IS REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST AFFIRMATION TO DISCLOSE AND POSSIBLE CONFLICT OF INTEREST WITH THE ORGANIZATION. THE EXECUTIVE DIRECTOR IS RESPONSIBLE FOR COLLECTING ALL CONFLICT OF INTEREST DISCLOSURE AND AFFIRMATION FORMS AND DOES SO ANNUALLY. SHE MAINTAINS A LOG OF ALL FORMS RECEIVED AND PERFORMS A REVIEW AND FOLLOW UP OF THE FORMS AS NECESSARY.