2024-05-15T11:19:09-07:00 2023-06-30 270623664 CULLARI CARRICO LLC 55 LANE ROAD SUITE 300 FAIRFIELD NJ 07004 990 2022-07-01 200462154 GARDEN ACADEMY INC GARD 9737312030 627 MT PLEASANT AVE WEST ORANGE NJ 07052 LAURA GROW Executive Director 2024-05-10 true LAURA GROW 999009999 true JASON CULLARI P00730709 9734063955 X 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z LAURA GROW 627 MT PLEASANT AVE WEST ORANGE NJ 07052 4579052 false X WWW.GARDENACADEMY.ORG X 2004 NJ GARDEN ACADEMY, INC. USES SCIENTIFIC DATA-BASED AND ACCOUNTABLE INTERVENTIONS TO PROVIDE AN INDIVIDUALIZED EDUCATION TO STUDENTS WITH AUTISM, SO THAT THEY MAY LEAD LIVES OF THE GREATEST POSSIBLE INDEPENDENCE. 5 5 68 5 0 20151 19403 4373521 4556894 0 49872 1421 4443544 4577718 0 0 3494601 3870139 0 49457 880175 691928 4374776 4562067 68768 15651 3158331 3089721 1425573 1341312 1732758 1748409 GARDEN ACADEMY, INC. USES SCIENTIFIC DATA-BASED AND ACCOUNTABLE INTERVENTIONS TO PROVIDE AN INDIVIDUALIZED EDUCATION TO STUDENTS WITH AUTISM, SO THAT THEY MAY LEAD LIVES OF THE GREATEST POSSIBLE INDEPENDENCE. WE ARE COMMITTED TO HELPING STUDENTS DEVELOP SKILLS NECESSARY TO REALIZE THEIR FULL EDUCATIONAL POTENTIAL AND TO BECOME INTEGRAL AND FUNCTIONAL MEMBERS OF THEIR FAMILIES AND THE COMMUNITY. GARDEN ACADEMY PROVIDES A HIGHLY STRUCTURED, INTENSIVE, OUTCOME-ORIENTED EDUCATIONAL PROGRAM FOR STUDENTS ON THE AUTISTIC SPECTRUM, PROFESSIONAL TRAINING FOR ALL STAFF ON AN ON-GOING BASIS, PARENT TRAINING AND TRANSITIONAL SERVICES FOR STUDENTS MOVING INTO LESS RESTRICTIVE ENVIRONMENTS. WHEN APPROPRIATE GARDEN ACADEMY ALSO PROMOTES INCREASED COMMUNITY AWARENESS AND UNDERSTANDING OF AUTISM, PERVASIVE DEVELOPMENTAL DISORDERS AND APPROPRIATE INTERVENTIONS. false false 3643618 GARDEN ACADEMY INC IS A NEW JERSEY STATE DEPARTMENT OF EDUCATION APPROVED IN-STATE PRIVATE SCHOOL FOR THE DISABLED. THE SCHOOL IS APPROVED TO SERVE STUDENTS AGES 3 TO 21 WHO ARE CLASSIFED WITH AUTISM AND PRESCHOOL DISABILITES. 3643618 true true false false false false false false false false true false false false false 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 14 0 false 68 true false false false false false false false 0 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 false false true false false X GARDEN ACADEMY 9734063955 627 MT PLEASANT AVE WEST ORANGE NJ 07052 LAURA GROW Executive Dir. 35.00 0.00 X 198588 0 11733 DANIELLE GUREGHIAN CLINICAL DIRECTOR 35.00 0.00 138274 0 5844 EMILY MAHON PRINCIPAL 35.00 0.00 120718 0 12448 ALLEN PORTER BCBA 35.00 0.00 107344 0 11647 TAYLOR CUSTER BCBA 35.00 0.00 101035 0 11262 JENNY BAR YAACOV President 1.00 0.00 X 0 0 0 Mary Beth Walsh Treas./ Sec. 1.00 0.00 X 0 0 0 Ayoola Akinnuoye Trustee 1.00 0.00 X 0 0 0 William Healey Trustee 1.00 0.00 X 0 0 0 Robert Parisi Trustee 1.00 0.00 X 0 0 0 665959 52934 5 false true false 0 19403 19403 TUITION 611600 4556894 4556894 4556894 0 0 0 0 0 2755 1334 1421 1421 0 0 0 4577718 4556894 1421 0 0 0 0 210321 170346 38660 1315 0 2829762 2292929 520376 16457 53956 35154 18325 477 512380 456193 54706 1481 263720 213916 48314 1490 0 0 0 0 0 0 341475 187050 140302 14123 6299 6299 20702 20702 0 0 16631 16631 15496 5580 5968 3948 0 5016 3993 1023 67833 58049 9784 0 122678 122678 0 SUPPLIES 49756 46115 1048 2593 MISC 41820 34984 3485 3351 CREDIT CARD 4222 4222 0 4562067 3643618 868992 49457 754291 713563 0 0 235378 308923 0 0 0 0 13785 15075 2902165 850005 2154877 2052160 0 0 0 0 0 3158331 3089721 85648 64742 1339925 1276570 1425573 1341312 X 1604021 1619672 128737 128737 1732758 1748409 3158331 3089721 15651 X X false true X false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 534680 534680 2031624 661029 1370595 18604 15238 3366 207504 123620 83884 109753 50118 59635 2052160 X 4579052 1334 1334 4577718 4577718 4563401 1334 1334 4562067 4562067 Part X : FIN48 Footnote THE SCHOOL IS A NOT-FOR-PROFIT ORGANIZATION DESCRIBED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (I.R.C.) AND IS THEREFORE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE I.R.C. THE SCHOOL IS ALSO EXEMPT UNDER TITLE 15 OF THE STATE OF NEW JERSEY CORPORATIONS AND ASSOCIATIONS NOT FOR PROFIT ACT. ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES HAS BEEN PRESENTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. FURTHERMORE, THE SCHOOL IS EXEMPT FROM FILING WITH THE NEW JERSEY DIVISION OF CONSUMER AFFAIRS, CHARITABLE REGISTRATION, STATE OF NEW JERSEY, AND AS SUCH, DOES NOT FILE.THE SCHOOL ADHERES TO FASB ASC TOPIC 740, INCOME TAXES, WHICH PROVIDES GUIDANCE AND CLARIFICATION ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE SCHOOLS FINANCIAL STATEMENTS. THE GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. FOR THE YEAR ENDED JUNE 30, 2023, THE SCHOOL HAS NO MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS. THE SCHOOL FILES INFORMATIONAL TAX RETURNS WITH THE UNITED STATES INTERNAL REVENUE SERVICE. THE SCHOOL IS SUBJECT TO TAX EXAMINATIONS FOR THREE YEARS SINCE ITS LATEST FILING. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 TO GROSS UP FUNDRAISING $1334 TO GROSS UP INTEREST ON TUITION FUNDS $0 Part XII, Line 2d: Other expenses and losses per audited F/S TO GROSS UP FUNDRAISING $1334 TO GROSS UP INTEREST ON TUITION FUNDS $0 true true true false false true true false false false false false false false false false false false Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized THE ORGANIZATION MAINTAINS A NONDISCRIMINATORY STATEMENT ON ALL INTAKE AND ADMISSIONS FORMS. THIS INFORMATION IS PUBLICIZED ON ITS WEBSITE AND WHENEVER THESE FORMS ARE AVAILABLE VIA OTHER MEDIA SOURCES. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained THE ORGANIZATION IS AN APPROVED PRIVATE SCHOOL FOR STUDENTS WITH DISABILITIES AND AS SUCH DOES NOT AWARD GRANTS OR SCHOLARSHIPS. ADDITIONALLY, DUE TO THE SIZE AND NATURE OF THE SCHOOL THE ORGANIZATION DOES NOT MAINTAIN UP TO DATE RACIAL STATISTICS. Schedule E, Line 5 - Explanation of Organization Discrimination by Race Schedule E, Line 7 - Explanation of Certification of Racial Nondiscrimination Compliance SINCE WE RECEIVE MORE THAN 50% OF OUR SUPPORT FROM LOCAL BOARD OF EDUCATIONS, WE ARE A PUBLIC SCHOOL AS DEFINED IN THE CIVIL RIGHTS ACT. ACCORDINGLY WE ARE NOT SUBJECT TO THE SPECIFIC PUBLISHING, REPORTING, AND RECORD KEEPING REQUIREMENTS OF REV. PROC. 75-50, 1975-2 C.B., PAGE 587. WE UNDERSTAND THAT IF OUR INCOME SOURCES CHANGES TO THE EXTENT WE ARE NO LONGER PRIMARILY SUPPORTED BY THE GOVERNMENT, WE WILL BE SUBJECT TO THESE REQUIREMENTS. THAT FAILURE TO COMPLY WITH THESE REQUIREMENTS AT THE TIME CAN HAVE AN ADVERSE EFFECT ON OUR EXEMPT STATUS.WE UNDERSTAND THAT WE ARE REQUIRED TO MAKE AVAILABLE FOR PUBLIC INSPECTION A COPY OF OUR EXEMPT APPLICATION AND SUPPORTING DOCUMENTS, AND THE EXEMPTION LETTER. THAT WE ARE REQUIRED TO FILE AN ANNUAL INFORMATION RETURN, WE ARE ALSO REQUIRED TO MAKE A COPY OF THAT RETURN AVAILABLE FOR PUBLIC INSPECTION FOR THREE YEARS AFTER THE RETURN IS DUE. FAILURE TO MAKE THESE DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION MAY SUBJECT US TO A PENALTY OF $10 PER DAY FOR EACH DAY THERE IS FAILURE TO COMPLY (UP TO A MAXIMUM OF $15,000 IN THE CASE OF AN ANNUAL RETURN) SEE INTERNAL REVENUE SERVICE NOTICE 88-120, 1988-2 C.B. 454. FOR ADDITIONAL INFORMATION.A COPY OF INTERNAL REVENUE SERVICE LETTER 947 CONFIRMING THE ABOVE IS AVAILABLE AT OUR OFFICE. false false false false false false false false false LAURA GROW Executive Dir. 198588 3768 7965 210321 Form 990, Part VI, Section B, Line 11b THE FULL BOARD IS PROVIDED WITH THE COMPLETE 990, THEY REVIEW THE FORM AND APPROVE IT FOR ITS RELEASE. Form 990, Part VI, Section B, Line 15a INDUSTRY BENCHMARKING IS USED TO DETERMINE COMPENSATION OF THE DIRECTOR AT THE BOARD LEVEL. THE DEPARTMENT OF EDUCATION HAS A MAXIMUM SALARY THRESHOLD WHICH CAPS VARIOUS INDIVIDUALS, INCLUDING THE DIRECTOR. Form 990, Part VI, Section B, Line 15b INDUSTRY BENCHMARKING IS USED TO DETERMINE COMPENSATION OF THE DIRECTOR AND OTHER HIGHLY COMPENSATED OR KEY EMPLOYEES AT THE BOARD LEVEL. THE DEPARTMENT OF EDUCATION HAS A MAXIMUM SALARY THRESHOLD WHICH CAPS VARIOUS INDIVIDUALS, INCLUDING THE DIRECTOR. Form 990, Part VI, Section C, Line 19 DOCUMENTS CAN BE REQUESTED AND ARE MADE AVAILABLE UPON REQUEST. OFFICERS OF THE BOARD THERE WAS TURNOVER OF THE BOARD OFFICERS AFTER THE CALENDAR YEAR 2018 BUT PRIOR TO THE ORGANIZATIONS FISCAL YEAR END. THEREFORE, THE 990 PART VII, SECTION A LISTS MULTIPLE OFFICERS OF THE ORGANIZATION. ALL OF THESE LISTED OFFICERS SERVED AS OFFICERS AT SOME POINT DURING THE FISCAL YEAR.