2024-05-15T10:44:10-04:00 2023-06-30 112459188 CULLEN & DANOWSKI LLP 1650 ROUTE 112 PORT JEFFERSON STA NY 117763060 990 2022-07-01 133363868 APPLIED BEHAVIOR ANALYSIS CORPORATION APPL 9149651152 ONE ODELL PLAZA YONKERS NY 10701 FRANK DADABO BUSINESS MANAGER 9149651152 2024-05-13 FRANK DABADO 999009999 true JILL S SANDERS CPA P00224590 6314733400 2024-05-13 2022 2023-04-26 12:10:37Z FRED S KELLER SCHOOL ROBIN NUZZOLO ONE ODELL PLAZA YONKERS NY 10701 16167460 false X WWW.CABASSCHOOLS.ORG X 1986 NY TO PROVIDE A BEHAVIOR ANALYTIC PRESCHOOL AND EARLY INTERVENTION PROGRAM FOR CHILDREN FROM 18 MONTHS THROUGH AGE 5 WITH AND WITHOUT DISABILITIES. 5 5 250 0 1090168 416146 13370265 15703234 4127 2054 19764 46026 14484324 16167460 0 0 12284855 13849469 0 0 2327587 2535625 14612442 16385094 -128118 -217634 4990668 8338548 2953212 6518726 2037456 1819822 X THE FRED S. KELLER SCHOOL WAS FOUNDED IN 1986 AS A MODEL SCHOOL BASED UPON THE COMPREHENSIVE APPLICATION OF BEHAVIOR ANALYSIS TO SCHOOLING, OR CABAS MODEL (GREER 1991). THE SCHOOL'S PHILOSOPHY IS ONE THAT APPLIES THE SCIENCE OF BEHAVIOR TO ALL ASPECTS OF SCHOOLING. THE SCHOOL IS NAMED IN HONOR OF DR. FRED S. KELLER, THE FOUNDER OF MODERN REINFORCEMENT THEORY AND A DISTINGUISHED EDUCATOR WHO HAS LED IN THE APPLICATION OF THE SCIENCE OF BEHAVIOR TO REFORM EDUCATIONAL PRACTICE. THE SCHOOL IS DIRECTED BY BEHAVIOR ANALYSIS SUPERVISORS, TRAINED IN SPECIAL, AS WELL AS ELEMENTARY EDUCATION, EARLY EDUCATION AND SOCIAL WORK. THE EXECUTIVE DIRECTOR, EI COORDINATOR, PARENT EDUCATOR AND PROGRAM COORDINATOR ALL HOLD CABAS BOARD CERTIFICATIONS AS WELL AS MASTER TEACHERS AND BEHAVIOR ANALYSIS SUPERVISORS. THE FRED S. KELLER SCHOOL IS CLOSELY AFFILIATED WITH COLUMBIA UNIVERSITY, TEACHERS COLLEGE. DR. R. DOUGLAS GREER, PROFESSOR OF EDUCATION AND PSYCHOLOGY AT TEACHERS COLLEGE, IS ONE OF THE FOUNDERS OF false false 14186535 15703234 THE FRED S. KELLER SCHOOL IS A NOT-FOR-PROFIT, PRIVATE PRESCHOOL FOR STUDENTS WITH AND WITHOUT DISABILITIES. THE SCHOOL SERVES CHILDREN FROM BIRTH THROUGH THEIR TRANSITION INTO KINDERGARTEN. THE SCHOOL OPERATES FROM 2 CAMPUSES IN WESTCHESTER AND ROCKLAND COUNTIES. THE SCHOOL EMPLOYS AN APPLIED BEHAVIOR ANALYTIC METHODOLOGY WHICH IS A DATA BASED, EMPIRICALLY TESTED MODEL. 14186535 true true false false false false false false false false true false false true true true true false true false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 8 0 false 250 true false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true false false NY X APPLIED BEHAVIOR ANALYSIS DBA FRED S KELLER SCHOOL 9149651152 ONE ODELL PLAZA YONKERS NY 10701 X JO ANN DELGADO PRESIDENT 2.00 X X 0 0 0 ARA BAHADOURIAN SECRETARY 1.00 X X 0 0 0 DOLLEEN KEOHANE SECRETARY 1.00 X X 0 0 0 CHARLOTTE BOWMAN BOARD FINANC 1.00 X 0 0 0 ANDREW HARMAN BOARD FINANC 1.00 X 0 0 0 ROBIN NUZZOLO EXECUTIVE DI 37.50 X 332938 0 102577 JEANNEMARIE SPECKMAN ASSOCIATE DI 37.50 X 253847 0 82773 SUSAN BUTTIGIEG SUPERVISOR 37.50 X 177559 0 8500 LIN DU SUPERVISOR 37.50 X 165058 0 39284 CLAIRE CAHILL SUPERVISOR 37.50 X 159271 0 39284 JENNIFER LONGANO ASSOCIATE DI 37.50 X 167576 0 40786 CELESTINA RIVERA-VALDES ASSOCIATE DI 37.50 X 199099 0 51878 1455348 365082 8 false true false 416146 416146 TUITION AND FEES 611600 15703234 15703234 15703234 2054 2054 6668 6668 MISCELLANEOUS 39358 39358 39358 16167460 15742592 2054 772135 772135 10024903 9504779 520124 887500 781278 106222 1314148 1156862 157286 850783 748956 101827 9012 9012 65670 65670 138791 80219 58572 1117855 1082250 35605 9857 9857 54582 54582 101616 92841 8775 99956 99956 CONTRACTUAL SERVICES 285465 81588 203877 SUPPLIES 218536 218536 BAD DEBT EXPENSE 135000 135000 REPAIRS/MAINTENANCE 116355 116355 182930 78058 104872 16385094 14186535 2198559 0 308336 381563 1447256 926412 2925138 2199736 25035 1515848 1228378 194436 287470 90467 4543367 4990668 8338548 470693 412696 445230 494539 799953 551002 415530 178377 821806 4882112 2953212 6518726 X 2037456 1819822 2037456 1819822 4990668 8338548 -217634 X false true X true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1293929 1007728 286201 221919 220650 1269 287470 RIGHT OF USE ASSET - OPERATING LEASE 4435379 SECURITY DEPOSITS 107988 4543367 OPERATING LEASE LIABILITY 4607712 PENSION CONTRIBUTION PAYABLE 274400 4882112 X 16167460 16167460 16167460 16385094 16385094 16385094 SCHEDULE D, PAGE 3, PART X MANAGEMENT HAS EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 6 THE ORGANIZATION RECEIVED FINANCIAL ASSISTANCE FROM THE NYS DEPARTMENT OF EDUCATION PASSED THROUGH FROM THE US DEPARTMENT OF EDUCATION. X false false false false false false false false false ROBIN NUZZOLO EXECUTIVE DIRECTOR 332938 78500 24077 435515 JEANNEMARIE SPECKMAN ASSOCIATE DIRECTOR 253847 70101 12672 336620 SUSAN BUTTIGIEG SUPERVISOR 177559 8500 186059 LIN DU SUPERVISOR 165058 39284 204342 CLAIRE CAHILL SUPERVISOR 159271 39284 198555 JENNIFER LONGANO ASSOCIATE DIRECTOR 167576 40786 208362 CELESTINA RIVERA-VALDES ASSOCIATE DIRECTOR 199099 51878 250977 FORM 990 - ORGANIZATION'S MISSION THE FRED S. KELLER SCHOOL WAS FOUNDED IN 1986 AS A MODEL SCHOOL BASED UPON THE COMPREHENSIVE APPLICATION OF BEHAVIOR ANALYSIS TO SCHOOLING, OR CABAS MODEL (GREER 1991). THE SCHOOL'S PHILOSOPHY IS ONE THAT APPLIES THE SCIENCE OF BEHAVIOR TO ALL ASPECTS OF SCHOOLING. THE SCHOOL IS NAMED IN HONOR OF DR. FRED S. KELLER, THE FOUNDER OF MODERN REINFORCEMENT THEORY AND A DISTINGUISHED EDUCATOR WHO HAS LED IN THE APPLICATION OF THE SCIENCE OF BEHAVIOR TO REFORM EDUCATIONAL PRACTICE. THE SCHOOL IS DIRECTED BY BEHAVIOR ANALYSIS SUPERVISORS, TRAINED IN SPECIAL, AS WELL AS ELEMENTARY EDUCATION, EARLY EDUCATION AND SOCIAL WORK. THE EXECUTIVE DIRECTOR, EI COORDINATOR, PARENT EDUCATOR AND PROGRAM COORDINATOR ALL HOLD CABAS BOARD CERTIFICATIONS AS WELL AS MASTER TEACHERS AND BEHAVIOR ANALYSIS SUPERVISORS. THE FRED S. KELLER SCHOOL IS CLOSELY AFFILIATED WITH COLUMBIA UNIVERSITY, TEACHERS COLLEGE. DR. R. DOUGLAS GREER, PROFESSOR OF EDUCATION AND PSYCHOLOGY AT TEACHERS COLLEGE, IS ONE OF THE FOUNDERS OF THE SCHOOL AND SERVES AS A CONSULTANT FOR THE PROGRAM. MANY OF THE TEACHERS AND SUPERVISORS EMPLOYED AT THE SCHOOL HAVE COMPLETED COURSE WORK OR RECEIVED DEGREES FROM COLUMBIA UNIVERSITY. IN ADDITION, GRADUATE STUDENTS FROM THE UNIVERSITY PARTICIPATE IN THE SCHOOL PROGRAM AS VOLUNTEERS, INTERNS AND STUDENT TEACHERS. AT THE FRED S. KELLER SCHOOL, WE BELIEVE THAT ALL STUDENTS ARE ENTITLED TO THE BEST INSTRUCTION POSSIBLE. EACH CHILD IS AN INDIVIDUAL WITH UNIQUE TALENTS TO BE ENRICHED, AND ALSO VARIOUS OBSTACLES TO OVERCOME. AT THE KELLER SCHOOL, STUDENTS RECEIVE "STATE OF THE SCIENCE" INSTRUCTIONAL PROGRAMMING, WHICH INCORPORATES THE LATEST FINDINGS IN RESEARCH AND DEVELOPMENT OF EFFECTIVE EDUCATIONAL PRACTICES. THE STAFF AT THE KELLER SCHOOL APPLY THE FINDINGS OF THE SCIENCE OF BEHAVIOR TO EACH CHILD BASED UPON THE CHILD'S INDIVIDUAL STRENGTHS AND NEEDS. WE CONTINUOUSLY MEASURE THE RESPONSES OF THE CHILDREN TO THEIR LEARNING OPPORTUNITIES AND MONITOR THEIR DAILY PROGRESS TOWARDS INSTRUCTIONAL GOALS. THIS INTENSIVE INSTRUCTION IS PROVIDED IN A HIGHLY STRUCTURED EDUCATIONAL ENVIRONMENT CHARACTERIZED BY FREQUENT REWARDS, INDIVIDUALIZED PROGRAMMING AND HIGH LEVELS OF PROFESSIONAL EXPECTATION. FORM 990, PAGE 6, PART VI, LINE 11B THE FRED S. KELLER SCHOOL HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION IS COMPLETED 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, PAGE 6, PART VI, LINE 12C ALL EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY EACH YEAR. IF ANY EMPLOYEE BECOMES AWARE OF POTENTIAL CONFLICT DURING THE YEAR, THEY ARE REQUIRED TO NOTIFY THEIR SUPERVISOR IMMEDIATELY. ANY POTENTIAL CONFLICT WILL BE INVESTIGATED AND AN APPROPRIATE SOLUTION WILL BE DETERMINED. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR IS HIRED DIRECTLY BY THE FRED S. KELLER SCHOOL BOARD. THE POSITION SALARY IS BASED ON THE CANDIDATES EXPERIENCE, LEVEL OF EDUCATION AND OTHER PROFESSIONAL FACETS SUCH AS PUBLICATIONS, CONFERENCE PRESENTATIONS, ETC. EACH YEAR AT THE YEAR END BOARD MEETING, THE BOARD MEMBERS ARE GIVEN COMPARABLE SALARY LIST FROM OTHER SCHOOLS AND AGENCIES IN THE AREA SO AS TO COMPARE SALARIES. THIS COMPARABLE DATA COMES FROM THE SURROUNDING SCHOOL DISTRICTS AND BOCES PROGRAMS. THE BOARD'S APPROVAL OF THE EXECUTIVE DIRECTOR'S SALARY IS DOCUMENTED IN THE MINUTES TO THAT MEETING. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE BY POSTING IT 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 WRITTEN REQUEST AT ONE ODELL PLAZA, YONKERS, NY 10701 OR BY CALLING THE ORGANIZATION DIRECTLY AT (914) 965-1152.