2025-11-10T12:49:24-06:00 2025-06-30 161451346 FLAHERTY SALMIN LLP 2300 BUFFALO RD BLDG 200 ROCHESTER NY 14624 990 2024-07-01 161533155 THE ROCHESTER ASSOCIATION OF PARAPROFESSIONALS INC ROCH 5854541380 30 UNION STREET SUITE 103 ROCHESTER NY 146071345 ELIZABETH COOPER PRESIDENT 5854541380 2025-10-21 1 1 GARY A EDOM CPA P00290379 5852790120 2025-10-21 2024 2025-03-06 01:10:19Z ELIZABETH COOPER 30 UNION STREET SUITE 103 ROCHESTER NY 146071345 358063 0 X HTTP://RAP.NY.AFT.ORG X 1999 NY THE ROCHESTER ASSOCIATION OF PARAPROFESSIONALS, INC. PLEDGES TO WORK FOR THE WELFARE OF ALL CHILDREN, TO ADVANCE ALL ASPECTS OF EDUCATION AND TO IMPROVE INSTRUCTIONAL OPPORTUNITIES FOR ALL, AS WELL AS TO DEVELOP AND PROMOTE THE RIGHTS, WELFARE AND AUTONOMY OF ITS MEMBERS THROUGH THE ADOPTION OF ETHICAL PRACTICES, PERSONNEL POLICIES, AND STANDARDS OF PREPARATION AND PARTICIPATION. 9 8 5 0 0 0 60000 60000 295374 296139 1128 1424 500 500 357002 358063 0 0 0 0 44301 44929 0 0 0 392574 404620 436875 449549 -79873 -91486 355919 426524 36915 199006 319004 227518 X THE ROCHESTER ASSOCIATION OF PARAPROFESSIONALS, INC. PLEDGES TO WORK FOR THE WELFARE OF ALL CHILDREN, TO ADVANCE ALL ASPECTS OF EDUCATION AND TO IMPROVE INSTRUCTIONAL OPPORTUNITIES FOR ALL, AS WELL AS TO DEVELOP AND PROMOTE THE RIGHTS, WELFARE AND AUTONOMY OF ITS MEMBERS THROUGH THE ADOPTION OF ETHICAL PRACTICES, PERSONNEL POLICIES, AND STANDARDS OF PREPARATION AND PARTICIPATION. 0 0 428541 STATE OF THE UNION ADDRESS MAY 8, 2025THE ROCHESTER ASSOCIATION OF PARAPROFESSIONALS IS IN GOOD STANDING WITH ALL THE AFFILIATES - NYSUT, AFT, N EA, AND AFL-CIO.EVERY YEAR WE HAVE AN AUDIT TO ASSURED THE RAP MEMBERS THAT WE ARE FIDUCIARY RESPONSIBLE AND OUR FINANCES ARE IN GOOD STANDING. WE PROVIDED EVERYONE WITH A COPY OF THE FINANCIAL STATEMENTS AND THE RAP BUDGET FOR 2024-25.WE CONTINUE TO SUPPORTING OUR MEMBERS PROFESSIONAL GROWTH WITH MANY PROFESSIONAL LEARNING OPPORTUNITIES. WE CONTINUE TO OFFER ELT TRAININGS, DASA TRAININGS, AND RAP SUMMITS. WE CONTINUE TO SUPPORT PARAPROFESSIONALS WHO ARE LOOKING INTO TRANSITIONING TO TEACHING ASSISTANT POSITIONS.WE CONTINUE TO FILING GRIEVANCES ON BEHALF OF OUR MEMBERS. THIS YEAR WE FILED 11 GRIEVANCES. TEN WERE RESOLVED IN THE MEMBER'S FAVOR, WE HAVE ONE ACTIVE.RAP MEMBERSHIPS HAVE BEEN STEADY. OUR MEMBERS UNDERSTAND THE VALUE OF THE UNION. WE FIGHT FOR FAIR WAGES, SAFE WORKING CONDITIONS, GREAT HEALTH INSURANCE, DUE PROCESS AND MORE. THIS YEAR WE ARE COMMITTED TO FIGHT FOR FAIR WAGES FOR ALL SUPPORT STAFF. WE ARE ADVOCATING FOR- ONE JOB SHOULD BE ENOUGH (BILL OF RIGHTS), FIX TIER 6, AND MORE.WE HAVE AROUND 807 RAP MEMBERS. WE HAVE 526 PARAS AND 281TAS. THERE ARE NO PROJECTED LAYOFFS. THERE ARE MANY TA VACANCIES, I ENCOURAGED THAT MEMBERS GET THE TA CERTIFICATION IN THESE COMING MONTHS.THE RAP EXECUTIVE BOARD CONTINUES COLLABORATING WITH THE DISTRICT, UNION AFFILIATES AND COMMUNITY ORGANIZATIONS TO SUPPORT OUR MEMBERS. WE ARE THE BACKBONE OF THE SCHOOLS AND WE ARE COMMITTED TO SUPPORTING OUR STUDENTS AND THEIR FAMILIES.RESPECTFULLY SUBMITTED BY: ANGIE RIVERARAP PRESIDENT 428541 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 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 1 4 0 5 1 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X X TERRY SPIVA TREASURER 5854541380 30 N UNION ST SUITE 103 ROCHESTER NY 14607 ANGELINA RIVERA PRESIDENT 40.00 X X 8802 0 0 DORIY JACKSON 1ST VP 35.00 X X 4407 0 0 ROSEMARY WILSON 2ND VP 35.00 X X 2322 0 0 TERRY SPIVA TREASURER/SEC 0.50 X X 3976 0 0 ANTHONY ANDREWS DIRECTOR 35.00 X 300 0 0 GAYLE CAMERON DIRECTOR 0.50 X 300 0 0 ELIZABETH GARCIA BOARD CHAIR 0.50 X 270 0 0 JACK DEES DIRECTOR 0.50 X 300 0 0 BEVERLY STARKS DIRECTOR 0.50 X 300 0 0 KAREN BLACK-SLATTERY DIRECTOR 0.50 X 210 0 0 JEWELL BROWN DIRECTOR 0.50 X 210 0 0 VISMAK EANG DIRECTOR 0.50 X 240 0 0 YVETTA NELSON DIRECTOR 0.50 X 180 0 0 21817 0 0 0 0 0 0 0 60000 60000 MEMBERSHIP DUES 900099 296139 296139 296139 1424 1424 NYSUT AND AFT REIMBURS 900099 500 500 500 358063 296639 0 1424 22301 19705 2596 18666 18666 3962 3962 8550 8550 5515 5515 18818 18818 666 666 62620 62620 284581 284581 1018 1018 1505 1505 MEMBER APPRECIATION 8258 8258 TELEPHONE 4450 4450 PAYROLL SERVICE 3993 3993 DONATIONS & GIFTS 2267 2267 2379 1966 413 449549 428541 21008 0 261163 171320 82159 83583 36232 33870 3380 2362 9217 169259 355919 426524 27698 29556 9217 169450 36915 199006 X 314265 219339 4739 8179 319004 227518 355919 426524 -91486 0 X 0 1 X 1 0 1 1 0 36232 33870 2362 2362 RIGHT OF USE ASSET 169259 169259 OPERATING LEASE LIABILITY 169450 169450 X 358063 0 358063 0 358063 449549 0 449549 0 449549 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION FOLLOWS THE GUIDANCE OF FASB ASC 740, ACCOUNTING FOR INCOME TAXES, RELATED TO UNCERTAINTIES IN INCOME TAXES, WHICH PRESCRIBES A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ASSOCIATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A UNION WHOSE MEMBERS CONSIST OF PARAPROFESSIONALS THAT WORK AT THE ROCHESTER CITY SCHOOL DISTRICT. FORM 990, PART VI, SECTION A, LINE 7A LINE 7A EXPLANATION - THE OFFICERS OF THE ASSOCIATION SHALL BE DIRECTLY ELECTED BY THE MEMBERSHIP AT THE ANNUAL MEETING AND WILL SERVE AS VOTING MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B LINE 11A EXPLANATION - THE TAX RETURN IS REVIEWED BY THE PRESIDENT AND TREASURER OF THE ORGANIZATION AND ANY QUESTIONS RAISED ARE DIRECTED TOWARD THE PAID PREPARER FOR CLARIFICATION. FORM 990, PART VI, SECTION B, LINE 12C 1. EMPLOYEES AND OFFICERS WHO ARE RELATED TO ONE ANOTHER BY EITHER BLOOD, MARRIAGE, OR DOMESTIC PARTNERSHIP, SHALL NOTIFY THE BOARD OF DIRECTORS OF THE RELATIONSHIP. THE OFFICERS MAY ALTER THE DUTIES OF THE RELATED INDIVIDUALS SO AS TO AVOID ANY CONFLICT OF INTEREST, OR THE APPEARANCE OF SUCH A CONFLICT, IN THE PERFORMANCE OF THEIR OBLIGATIONS TO THE RAP. 2. THE RAP WILL NOT ENTER INTO TRANSACTIONS OR ARRANGEMENTS WITH ENTITIES WITH WHICH EMPLOYEE AND OFFICERS MAY HAVE A PERSONAL FINANCIAL INTEREST, WITHOUT THE PRIOR DETERMINATION BY THE BOARD OF DIRECTORS THAT A CONFILCT OF INTEREST DOES NOT EXIST, BY MAJORITY VOTE, EXCLUDING THE VOTE OF ANY INTERESTED OFFICER. 3. FULL DISCLOSURE OF A PERSONAL FINANCIAL INTEREST IN AN ENTITY WITH WHICH RAP INTENDS TO HAVE A TRANSACTION OR ARRANGMENT MUST BE MADE TO THE BOARD OF DIRECTORS. FAILURE TO DISCLOSE SUCH FINANCIAL INTEREST MAY RESULT IN DISCIPLINE OR CORRECTIVE ACTION PURSUANT TO APPLICABLE AGREEMENT OR BY-LAWS. 4. ALL TRANSACTIONS AND ARRANGEMENTS MUST BE MADE IN ACCORDANCE WITH THE RAP'S INTERNAL CONTROLS AND ACCOUNTING PROCEDURES, AND MUST BE FULLY DISCLOSED IN THE RAP'S ACCOUNTING RECORDS. 5. ALL TRANSACTIONS AND ARRANGEMENTS MUST OCCUR ONLY IN THE NORMAL COURSE OF BUSINESS AND MUST BE APPROVED BY THE BOARD OF DIRECTORS. 6. THIS POLICY WILL BE ENFORCED BY THE RAP BOARD OF DIRECTORS. ALL BOARD OF DIRECTORS WILL RECEIVE A COPY AND AGREE TO COMPLY WITH THE POLICY. 7. ANY EMPLOYEES OF THE RAP WILL RECEIVE A COPY OF THIS POLICY AND AGREE TO COMPLY WITH THE POLICY. 8. THE ROCHESTER ASSOCIATION OF PARAPROFESSIONALS WILL CONDUCT A PERIODIC REVIEW. THIS REVIEW WILL INCLUDE; WHETHER COMPENSATION ARRANGEMENTS ARE REASONABLE, WHETHER PARTNERSHIPS AND ARRANGEMENTS WITH MANAGEMENT CONFORM TO RAP POLICIES AND ARE PROPERLY RECORDED. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF OFFICERS IS DETERMINED BY REVIEWING THE PRIOR YEARS BUDGET AND ACTUAL AMOUNTS AND THEN THE CURRENT YEAR COMPENSATION BUDGET IS VOTED ON AND APPROVED BY THE GOVERNING BODY. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 IS AVAILABLE ON THE GUIDESTAR.ORG WEBSITE AND BY REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.