2024-07-15T16:26:41-05:00 2023-08-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-09-01 061640597 CHRIST THE KING CONTINUING EDUCATION INC CHRI 7183667400 68-02 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 MICHAEL MICHEL PRESIDENT 7183667400 2024-07-15 1 MICHAEL MICHEL 999009999 1 GARRETT M HIGGINS P00543209 9143818900 2024-07-11 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAEL MICHEL 68-02 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 6291829 0 X WWW.CTKCE.ORG X 1992 NY TO PROVIDE DAY CARE SERVICES AND CONTINUING EDUCATION FOR THE COMMUNITY. 7 4 13 7 0 0 447290 0 3595633 3951043 5462 14634 1111609 889080 5159994 4854757 363000 231500 0 0 1785183 2129428 0 0 0 2190879 2380897 4339062 4741825 820932 112932 2643256 4887698 399304 2530814 2243952 2356884 TO PROVIDE QUALITY EDUCATION, TUTORING, AND DAY CARE TO COMMUNITY RESIDENTS AT REASONABLE RATES. 0 0 2373460 231500 2450046 CHRIST THE KING CONTINUING EDUCATION OFFERS A VARIETY OF PROGRAMS FOR ALL AGES. CLASSES ARE OFFERED IN ALL DIFFERENT SUBJECTS INCLUDING ESL, COMPUTERS, FITNESS, AND ARTS. TEST PREP CLASSES ARE GIVEN FOR GRAMMAR SCHOOL STATE TESTS, TACH, SATS, ACTS, AND REGENTS EXAMS. THE TUTORING PROGRAM FOR GRADES K TO 12 SERVED APPROXIMATELY 350 STUDENTS INCLUDING 50 SPECIAL EDUCATION STUDENTS. IN ADDITION, SUMMER CAMPS ARE OFFERED TO THE COMMUNITY, AND THIS INCLUDES ACTIVITIES SUCH AS BASKETBALL, DANCE, AND DRAMA. 1393937 1500997 CHRIST THE KING DAY CARE CENTER CARES FOR CHILDREN FROM THE AGE OF 6 WEEKS THROUGH PRE-K. IT IS OPEN 5 DAYS A WEEK THROUGHOUT THE YEAR. AN AFTER-SCHOOL PROGRAM IS AVAILABLE TO THE COMMUNITY FOR CHILDREN UP TO 8TH GRADE. IT HAS A MAXIMUM CAPACITY OF 280 CHILDREN. OF THE 280 SLOTS, 144 SLOTS ARE DEEMED UNIVERSAL PRE-K. THE PROGRAM WAS AT FULL CAPACITY FROM SEPTEMBER TO JUNE AND AT 75% OF CAPACITY FOR JULY AND AUGUST. 3767397 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 26 0 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 4 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X MICHAEL MICHEL 7183667400 68-02 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 X MICHAEL MICHEL PRESIDENT 40.00 X X 163034 0 6521 JANINE MICHEL EXECUTIVE DIRECTOR/BOARD MEMBER 60.00 X X 163333 0 6533 DOROTHY WAGNER TREASURER 40.00 X X 956405 0 0 SERPHIN MALTESE CHAIRMAN 0.50 X X 0 0 0 JASON BRUNETTI VICE CHAIR 0.50 X X 0 0 0 EVELYN RUSSO SECRETARY 0.50 X X 0 0 0 JOSEPH ARBITELLO BOARD MEMBER 0.50 X 0 0 0 1282772 0 13054 3 0 1 0 DREAM TO DANCE 327 HOLLYWOOD AVE DOUGLASTON NY 11363 DANCE CAMP 215393 1 DAY CARE CENTER 624410 1500997 1500997 CONTINUING EDUCATION 611710 1423222 1423222 UNIVERSAL PRE-K 611710 1026824 1026824 3951043 14634 14634 1681918 989216 692702 692702 692702 465227 447856 17371 17371 REIMBURSEMENT OF EXPENSES 900099 179007 179007 179007 4854757 3951043 0 903714 X 231500 231500 1425611 1245743 179868 600478 244709 355769 12649 6407 6242 90690 45937 44753 65825 65825 746151 626560 119591 23866 12089 11777 126188 18246 107942 46783 46783 850686 850686 72647 36797 35850 UNIVERSAL PRE-K 257861 257861 BASKETBALL CAMP 187320 187320 PARENTS NIGHT OUT 3542 3542 MISCELLANEOUS 28 28 4741825 3767397 974428 0 412530 1112760 1828119 1756702 402607 567298 0 1450938 2643256 4887698 299556 295722 41127 748994 58621 35160 0 1450938 399304 2530814 X 2243952 2356884 2243952 2356884 2643256 4887698 112932 0 X X 0 1 X 1 0 X 205824 447290 653114 5116011 3230296 3052681 3929852 4416270 19745110 5116011 3230296 3258505 4377142 4416270 20398224 0 0 0 20398224 1422052 2018410 1576357 1564297 1696552 8277668 1422052 2018410 1576357 1564297 1696552 8277668 154840 128578 77432 197232 179007 737089 6692903 5377284 4912294 6138671 6291829 29412981 0.69350 0.68670 0.28140 0.28140 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: REIMBURSEMENT OF EXPENSES - 2018 AMOUNT: $ 154,840. 2019 AMOUNT: $ 128,578. 2020 AMOUNT: $ 77,432. 2021 AMOUNT: $ 197,232. 2022 AMOUNT: $ 179,007. 0 1 X 0 RIGHT-OF-USE ASSET 1450938 1450938 OPERATING LEASE LIABILITY 1450938 1450938 X 6063558 1437072 1437072 4626486 228271 228271 4854757 5950626 1437072 1437072 4513554 228271 228271 4741825 PART IV, LINE 2B: THE ORGANIZATION HOLDS SECURITY DEPOSITS FROM PARENTS OF DAY CARE STUDENTS IN AN ESCROW ACCOUNT. THESE DEPOSITS ARE RETURNED TO THE PARENTS ONCE THEIR CHILD LEAVES. PART X, LINE 2: THE CENTER RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT CENTER HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE CENTER IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO AUGUST 31, 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED ON PART VIII, LINE 6B 989,216. COMMISSARY SERVICES REPORTED ON PART VIII, LINE 10B 447,856. PART XI, LINE 4B - OTHER ADJUSTMENTS: PROGRAM EXPENSES REPORTED ON PART IX 228,271. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED ON PART VIII, LINE 6B 989,216. COMMISSARY SERVICES REPORTED ON PART VIII, LINE 10B 447,856. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROGRAM EXPENSES NOT REPORTED ON PART IX 228,271. 1 CHRIST THE KING REGIONAL HIGH SCHOOL 68-02 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 112397425 501(C)(3) 231500 0 CAPITAL EXPENDITURES AND OPERATING EXPENSES 1 PART I, LINE 2: THE ORGANIZATION PROVIDES GENERAL SUPPORT TO CHRIST THE KING REGIONAL HIGH SCHOOL WHICH IS OVERSEEN BY MANAGEMENT ON THE BOARD OF DIRECTORS. X X X X 0 0 0 0 0 0 0 0 0 DOROTHY WAGNER TREASURER 956405 0 0 0 0 0 0 0 0 0 956405 0 0 0 JANINE MICHEL EXECUTIVE DIRECTOR/BOARD MEMBER 163333 0 0 0 0 0 6533 0 0 0 169866 0 0 0 MICHAEL MICHEL PRESIDENT 163034 0 0 0 0 0 6521 0 0 0 169555 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 JANINE AND MICHAEL MICHEL HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B CHRIST THE KING CONTINUING EDUCATION, INC. 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 COMMITTEE 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 APPLIES TO DIRECTORS, OFFICERS, EMPLOYEES AND INDEPENDENT CONTRACTORS OF THE CHRIST THE KING CONTINUING EDUCATION (CTKCE). WHEN A PERSON IS EITHER HIRED OR BECOMES AFFILIATED WITH CTKCE, THEY MUST REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, AND SIGN A DISCLOSURE FORM, NOTING ANY POTENTIAL OR ACTUAL CONFLICTS THEY MAY HAVE. IF A PERSON BECOMES AWARE OF A POTENTIAL CONFLICT THAT ARISES DURING THE YEAR, THEY ARE REQUIRED TO NOTIFY THE PRESIDENT IN WRITING. THE FORMS ARE UPDATED ANNUALLY. THE COMPLETED FORMS ARE REVIEWED BY THE PRESIDENT OF CTKCE, AS WELL AS THE DISINTERESTED MEMBERS OF CTKCE'S GOVERNING BOARD TO DETERMINE WHAT ACTION (IF ANY) NEEDS TO BE TAKEN. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND PRESIDENT OF THE ORGANIZATION IS REVIEWED AND DETERMINED BY THE BOARD OF DIRECTORS. THE BOARD MEMBERS REVIEW AND COMPARE COMPENSATION PACKAGES OF SIMILAR POSITIONS AND REVIEW INDUSTRY GENERATED COMPENSATION SURVEYS. MICHAEL MICHEL, PRESIDENT, RECUSED HIMSELF DURING THE APPROVAL OF THE SALARY OF JANINE MICHEL AND HIMSELF DUE TO HIS CONFLICT OF INTEREST IN THIS MATTER. REVIEW OF THIS PROCESS WAS LAST UNDERTAKEN IN AUGUST 2023 AND WAS DOCUMENTED IN THE MINUTES OF THE GOVERNING BOARD. 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 BY POSTING IT ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION, BY-LAWS AND FORM 1023 ARE ALSO AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART VII: DOROTHY WAGNER, TREASURER, IS THE OWNER OF NEW GENERATION KIDS LLC, A COMPANY THAT MANAGES A DAY CARE CENTER FOR THE ORGANIZATION. THE COMPENSATION AND THE AVERAGE HOURS SERVED PER WEEK REPORTED IN PART VII IS NOT RELATED TO SERVICES RENDERED AS A BOARD MEMBER. THE COMPENSATION AND HOURS REPORTED IS FOR MANAGING THE DAY CARE CENTER. FORM 990, PART IX, LINE 11G PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 24,506. MANAGEMENT AND GENERAL EXPENSES 31,409. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 55,915. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 602,054. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 602,054. SECURITY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 88,182. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 88,182. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE ORGANIZATION'S AUDIT AND CONTROL FUNCTIONS. THE BOARD ALSO HAS THE RESPONSIBILITY TO ESTABLISH APPROPRIATE POLICIES FOR THE SELECTION AND RETENTION OF EXTERNAL AUDIT SERVICES. NO CHANGES HAVE BEEN MADE TO THE PROCESS SINCE LAST YEAR. FORM 990, PART VIII, LINE 6A: GROSS RENT ON THE STATEMENT OF REVENUE CONSIST OF RENT, UTILITIES, CUSTODIAL AND SECURITY SERVICES.