2026-07-14T15:00:57-04:00 2025-08-31 133952752 DESANTIS KIEFER SHALL & SARCONE LLP 1675 RICHMOND ROAD STATEN ISLAND NY 103042317 990 2024-09-01 061640597 CHRIST THE KING CONTINUING EDUCATION INC CHRI 7183667400 68-02 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 JOSEPH ARBITELLO CHAIRMAN 7183667400 2026-07-14 true false JOHN M SHALL SR CPA P00003286 7183512233 2026-07-14 2024 2025-03-06 01:10:19Z JOSEPH ARBITELLO 68-02 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 5109813 false X WWW.CTKCE.ORG X 1992 NY TO PROVIDE DAY CARE SERVICES AND CONTINUING EDUCATION FOR THE COMMUNITY. 6 4 14 0 296533 4026595 3482976 70575 34858 487121 671077 4584291 4485444 1085440 1140618 0 2149707 1037255 0 0 1589523 3142835 4824670 5320708 -240379 -835264 3662974 3809562 2174998 3156850 1487976 652712 TO PROVIDE QUALITY EDUCATION, TUTORING AND DAY CARE TO COMMUNITY RESIDENTS REASONABLE RATES. false false 1035126 1727660 CHRIST THE KING CONTINUING EDUATION OFFERS A VARIETY OF 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, TACHS, SATS, ACTS AND REGENT 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 ACTIVITIES SUCH AS BASKETBALL, SOCCER, VOLLEYBALL, DANCE, CHEER AND DRAMA. 2779525 1775316 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 THE 8TH GRADE. IT HAS A MAXIMUM CAPACITY OF APPROXIMATELY 218 CHILDREN. OF THE 218 SLOTS, 136 SLOTS ARE DEEMED UNIVERSAL PRE-K. 1140618 1140618 SCHOLARSHIPS AND CAPITAL IMPROVEMENT GRANTS TO CHRIST THE KING REGIONAL HIGH SCHOOL. 4955269 true true false false false false false false true false false false false true true true true false false false false false false false false false false true false true false false false false false true false false false false false false false true false false false true 18 0 false 14 true false false false false false false false false X 6 4 true false false false false false false true true false false true true true true true true true true false NY X X JOSEPH ARBITELLO 7183667400 68-02 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 X JANINE MICHEL FORMER EXEC 60.00 X X 189000 0 5670 MICHAEL MICHEL FORMER PRESI 40.00 X X 178992 0 5369 CINDY WARMBIER DIRECTOR OF 40.00 X 100317 0 0 JOSEPH ARBITELLO CHAIRMAN 0.50 X X 0 0 0 JASON BRUNETTI TREASURER 0.50 X X 0 0 0 SERPHIN MALTESE VICE CHAIR 0.50 X X 0 0 0 EVELYN RUSSO BOARD MEMBER 0.50 X 0 0 0 DOROTHY WAGNER SECRETARY 0.50 X X 0 0 0 468309 11039 3 false true false X 5734 266598 24201 296533 DAY CARE CENTER 611710 1755316 1755316 CONTINUING EDUCATION 624410 1003644 1003644 UNIVERSAL PRE-K 611710 724016 724016 3482976 34858 34858 551883 551883 551883 551883 5734 544541 624369 -79828 -79828 REIMBURSEMENT OF EXPENSES 199022 199022 199022 4485444 3482976 705935 X 1140618 1140618 652396 528441 123955 269384 218885 50499 35006 28355 6651 12180 9866 2314 68289 55314 12975 111983 90780 21203 1784311 1679301 105010 7566 6204 1362 155492 145212 10280 60724 49605 11119 915670 915670 66857 54198 12659 ADMINISTRATION EXPENSE 40232 32820 7412 5320708 4955269 365439 0 117035 52744 1834082 766256 290514 205953 42270 1421343 2742339 3662974 3809562 74287 101576 803053 12182 28570 27553 1269088 3015539 2174998 3156850 X 1487976 652712 1487976 652712 3662974 3809562 X -835264 X X false true X true X 205824 447290 223639 876753 3052681 3929852 4416270 4540766 4027517 19967086 3258505 4377142 4416270 4540766 4251156 20843839 20843839 1576357 1564297 1696552 2603586 34858 7475650 1576357 1564297 1696552 2603586 34858 7475650 77432 197232 179007 242780 199022 895473 4912294 6138671 6291829 7387132 4485036 29214962 0.71350 0.65840 0.26000 0.31000 X SUPPLEMENTAL INFORMATION 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. 2024 AMOUNT: 199,022 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X RIGHT-OF-USE ASSET 2742339 2742339 OPERATING LEASE LIABILITY 2765539 DUE TO RELATED PARTY CTKHS 250000 3015539 X 5109813 624369 624369 4485444 4485444 5945077 624369 624369 5320708 5320708 SCHEDULE D, PAGE 2, 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. SCHEDULE D, PAGE 3, PART X 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 THE 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, 2022. SCHEDULE D, PAGE 4, PART XI, LINE 2D COMMISSARY EXPENSE 624,369 SCHEDULE D, PAGE 4, PART XII, LINE 2D COMMISSARY EXPENSE 624,369 true CHRIST THE KING REGIONAL HIGH SCHOO 68-02 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 112397425 501C3 1140618 CAPITAL & OPERATING 1 X X X X false false false false false false false false false JANINE MICHEL FORMER EXEC DIRECTOR 189000 5670 194670 MICHAEL MICHEL FORMER PRESIDENT 178992 5369 184361 DOROTHY WAGNER SECRETARY 1189419 MGMT OF DAY CARE false DOROTHY WAGNER SECRETARY 724016 DAY CARE RENTAL FEE false DOROTHY WAGNER SECRETARY 83482 FOOD SERVICES false SCHEDULE L, PART V THE SECRETARY OF THE BOARD IS THE OWNER OF NEW GENERATION KIDS, LLC WHICH OPERATES THE DAY CARE PROGRAM PROVIDED BY THE CENTER. AMOUNTS PAID TO NEW GENERATION KIDS, LLC FOR DAY CARE MANAGEMENT FOR THE YEAR ENDED AUGUST 31, 2025 TOTALED 1,189,419. NEW GENERATION KIDS, LLC PAYS THE CENTER A FACILITY RENTAL FEE, WHICH TOTALED 724,016 FOR THE YEAR ENDED AUGUST 31, 2025. IN ADDITION, NGK PAID 83,482 FOR FOOD SERVICES DURING 2025. FORM 990, PAGE 6, PART VI, LINE 2 JANINE MICHEL MICHAEL MICHEL EXEC. DIRECT PRESIDENT FAMILY FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 15A THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND PRESIDENT OF THE 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. AS OF 8/31/2025 MICHAEL MICHEL AND JANINE MICHEL ARE NO LONGER BOARD MEMBERS OR AFFILIATED WITH THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 15B 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. AS OF 8/31/2025 MICHAEL MICHEL AND JANINE MICHEL ARE NO LONGER BOARD MEMBERS OR AFFILIATED WITH THE ORGANIZATION. 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 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 VIII GROSS RENT ON THE STATEMENT OF REVENUE CONSIST OF RENT, UTILITIES, CUSTODIAL AND SECURITY SERVICES. FORM 990, PART IX, LINE 11G MANAGING SERVICES EXPENSE 1,166,158 0 0 CONSULTANTS 0 91,348 0 PROGRAM SERVICE EXPENSE 513,143 13,662 0 TOTAL 1,679,301 105,010 0 FORM 990, PART XI, LINE 9 COMMISSARY EXPENSE 624,369 COMMISSARY EXPENSE -624,369 FORM 990, PART XII 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. CHRIST THE KING REGIONAL HIGH SCHOOL 68-02 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 112397425 SCHOOL NY 501C3 2 N/A false false true false false false false false false false false true false false false false false false false false CHRIST THE KING REGIONAL HIGH SCHOOL B 1140618 COST CHRIST THE KING REGIONAL HIGH SCHOOL K 915670 LEASE AGREEMENT