2025-07-15T14:31:57-05:00 2024-08-31 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2023-09-01 061640597 CHRIST THE KING CONTINUING EDUCATION INC CHRI 7183667400 68-02 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 JOSEPH ARBITELLO CHAIRMAN OF THE BOARD 7183667400 2025-07-15 1 1 JOSEPH CONNOLLY P01959750 9143818900 2025-07-15 2023 2025-03-06 01:10:19Z ARTHUR SPANARKEL 68-02 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 7387132 0 X WWW.CTKCE.ORG X 1992 NY TO PROVIDE DAY CARE SERVICES AND CONTINUING EDUCATION FOR THE COMMUNITY. 8 5 16 5 0 0 0 0 3951043 4026595 14634 70575 889080 487121 4854757 4584291 231500 1085440 0 0 2129428 2149707 0 0 0 2380897 1589523 4741825 4824670 112932 -240379 4887698 3662974 2530814 2174998 2356884 1487976 TO PROVIDE QUALITY EDUCATION, TUTORING, AND DAY CARE TO COMMUNITY RESIDENTS AT REASONABLE RATES. 0 0 2676345 1085440 2414473 CHRIST THE KING CONTINUING EDUCATION OFFERS A VARIETY OG PROGRAMS FOR ALL AGES. CLASSES ARE OFFERED IN ALL DIFFERENT SUBJECTS INCLUDING ESL, 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 OVER 350 STUDENTS, INCLUDING 50 SPECIAL EDUCATION STUDENTS. IN ADDITION SUMMER CAMPS OFFERED TO THE COMMUNITY WHICH THIS INCLUDES ACTIVITES SUCH AS BASKETBALL, SOCCOR, VOLLEYBALL, DANCE, CHEER AND DRAMA. 1889229 0 1612122 CHRIST THE KING DAY CARE CENTER CARES FOR CHILDRED 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 APPROXIMATELY 218 CHILDREN. OF THE 218 SLOTS, 136 SLOTS ARE DEEMED UNIVERSAL PRE-K. THE PROGRAM WAS AT FULL CAPACITY DURING THE 2023/2024 SCHOOL YEAR. 4565574 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 1 0 0 0 0 0 0 0 0 0 0 1 79 0 16 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 5 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X ARTHUR SPANARKEL 7183667400 68-02 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 X MICHAEL MICHEL PRESIDENT/ TRUSTEE 40.00 X X 173310 0 6634 JANINE MICHEL EXECUTIVE DIRECTOR/BOARD MEMBER 60.00 X X 183000 0 7320 JASON BRUNETTI TREASURER 0.50 X X 0 0 0 JOSEPH ARBITELLO CHAIRMAN 0.50 X X 0 0 0 SERPHIN MALTESE VICE CHAIR 0.50 X X 0 0 0 DOROTHY WAGNER SECRETARY 0.50 X X 1032570 0 0 MARTA SEPE BOARD MEMBER 0.50 X 0 0 0 EVELYN RUSSO BOARD MEMBER 0.50 X 0 0 0 1388880 0 13954 3 0 1 0 JBL SERVICES INC PO BOX 391 SARATOGA SPRINGS NY 12866 COMMERCIAL CLEANING & MAINTENANCE SERVIC 405558 DREAM TO DANCE 327 HOLLYWOOD AVENUE DOUGLASTON NY 11363 DANCE CLASS PROGRAMS OFFERED TO STUDENTS 220984 JOSEPH ARBITELLO 160-23 85TH STREET HOWARD BEACH NY 11414 SUMMER CAMP COACHING 111171 3 CONTINUING EDUCATION 611710 1632313 1632313 DAY CARE CENTER 624410 1612122 1612122 UNIVERSAL PRE-K 611710 782160 782160 4026595 70575 70575 2533011 2088596 444415 444415 444415 514171 714245 -200074 -200074 REIMBURSEMENT OF EXPENSES 900099 242780 242780 242780 4584291 4026595 0 557696 X 1085440 1085440 1551315 1514401 36914 62698 62698 440459 296617 143842 14612 11690 2922 80623 64498 16125 53403 53403 978606 960638 17968 54183 37928 16255 106041 92048 13993 116747 116747 40621 40621 73848 62771 11077 BASKETBALL CAMP 131725 131725 UNIVERSAL PRE-K 34299 34299 BAD DEBT EXPENSE 50 50 4824670 4565574 259096 0 1112760 117035 1756702 1834082 567298 290514 1450938 1421343 4887698 3662974 295722 74287 748994 803053 35160 28570 1450938 1269088 2530814 2174998 X 2356884 1487976 2356884 1487976 4887698 3662974 -240379 -628529 0 X X 0 1 X 1 0 X 205824 447290 653114 3230296 3052681 3929852 4416270 4540766 19169865 3230296 3258505 4377142 4416270 4540766 19822979 0 0 0 19822979 2018410 1576357 1564297 1696552 2603586 9459202 2018410 1576357 1564297 1696552 2603586 9459202 128578 77432 197232 179007 242780 825029 5377284 4912294 6138671 6291829 7387132 30107210 0.65840 0.69350 0.31420 0.28140 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: REIMBURSEMENT OF EXPENSES - 2019 AMOUNT: $ 128,578. 2020 AMOUNT: $ 77,432. 2021 AMOUNT: $ 197,232. 2022 AMOUNT: $ 179,007. 2023 AMOUNT: $ 242,780. 0 1 X 0 RIGHT-OF-USE ASSET 1269088 UNBILLED SUBLEASE RENTAL RECEIVABLE 152255 1421343 OPERATING LEASE LIABILITY 1269088 1269088 X 7387132 2802841 2802841 4584291 0 4584291 7627511 2802841 2802841 4824670 0 4824670 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, 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED ON PART VIII, LINE 6B 2,088,596. COMMISSARY SERVICES REPORTED ON PART VIII, LINE 10B 714,245. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED ON PART VIII, LINE 6B 2,088,596. COMMISSARY SERVICES REPORTED ON PART VIII, LINE 10B 714,245. 1 CHRIST THE KING REGIONAL HIGH SCHOOL 68-02 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 112397425 501(C)(3) 1085440 0 CAPITAL EXPENDITURES AND OPERATING EXPENSES 1 0 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. FUNDS FOR SCHOLARSHIP HAS STUDENT AWARDEES LIST PROVIDED. RECEIPTS FOR CAPEX WERE RETAINED. X X X X 0 0 0 0 0 0 0 0 0 DOROTHY WAGNER SECRETARY 1032570 0 0 0 0 0 0 0 0 0 1032570 0 0 0 JANINE MICHEL EXECUTIVE DIRECTOR/BOARD MEMBER 183000 0 0 0 0 0 7320 0 0 0 190320 0 0 0 MICHAEL MICHEL PRESIDENT/ TRUSTEE 173310 0 0 0 0 0 6634 0 0 0 179944 0 0 0 DANIEL MICHEL BROTHER OF MICHAEL MICHEL 62698 EMPLOYMENT 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. EACH YEAR FOLLOWING ANNUAL RAISES FOR INFLATION AND ADDITIONAL DUTIES (IF SUCH CHANGE OCCURS) ARE PRESENTED TO THE BOARD AND VOTED ON TO BE APPROVED. THIS RAISE APPROVAL WAS LAST DONE IN THE CURRENT YEAR. 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, SECRETARY, 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 14,536. MANAGEMENT AND GENERAL EXPENSES 17,968. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,504. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 934,100. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 934,100. SECURITY: PROGRAM SERVICE EXPENSES 380. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 380. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 11,622. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,622. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NO OFFICIAL COMMITTEE, RATHER THE BOARD AND MANAGEMENT ASSUME RESPONSIBILTY FOR THE OVERSIGHT OF THE ORGANIZATION'S AUDIT AND INTERNAL CONTROL FUNCTIONS. THE BOARD ALSO HAS THE RESPONSIBILITY TO ESTABLISH APPROPRIATE POLICIES FOR THE SELECTION AND RETENTION OF EXTERNAL AUDIT SERVICES. AFTER CURRENT YEAR END, THE BAORD HAS BEEN SETTING UP A FORMAL FINANCE COMMITTEE TO BEAR THESE DUTIES. FORM 990, PART VIII, LINE 6A: GROSS RENT ON THE STATEMENT OF REVENUE CONSIST OF RENT, UTILITIES, CUSTODIAL AND SECURITY SERVICES.