2024-03-06T18:02:05-06:00 2023-06-30 222258733 SMOLIN LUPIN & CO LLC 165 PASSAIC AVE - 4TH FLOOR FAIRFIELD NJ 07004 990 2022-07-01 221500529 SPECTRUM360 SPEC 9735093050 ONE SUNSET AVENUE VERONA NJ 070445118 KEN BERGER EXECUTIVE DIRECTOR 2019733050 2024-03-06 1 KEN BERGER 999009999 0 SUSAN WHITE P00124176 9734397200 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KEN BERGER ONE SUNSET AVENUE VERONA NJ 070445118 36454297 0 X SPECTRUM360.ORG X 1963 NJ SPECTRUM360'S PROVIDES PEOPLE WITH AUTISM AND THOSE WITH RELATED CHALLENGES THE SPECIALIZED PROGRAMS AND SUPPORTS THEY NEED TO REALIZE THEIR ASPIRATIONS, LEAD THRIVING LIVES, AND FULLY ENGAGE WITH THEIR FAMILIES AND IN THEIR COMMUNITIES. 16 16 547 100 0 0 601712 539608 31784505 35285596 30885 21852 480751 509941 32897853 36356997 0 0 0 0 24600275 26388220 0 0 364311 8213354 9406414 32813629 35794634 84224 562363 23735323 34828292 13431364 23777216 10303959 11051076 X SPECTRUM360'S PROVIDES PEOPLE WITH AUTISM AND THOSE WITH RELATED CHALLENGES THE SPECIALIZED PROGRAMS AND SUPPORTS THEY NEED TO REALIZE THEIR ASPIRATIONS, LEAD THRIVING LIVES, AND FULLY ENGAGE WITH THEIR FAMILIES AND IN THEIR COMMUNITIES. 0 0 12943946 14264349 SPECTRUM 360: LOWER SCHOOL EDUCATION OF DISABLED CHILDREN WHO HAVE BEEN CLASSIFIED AS PRESCHOOL DISABLED,EMOTIONALLY DISTUREBED OR AUTISTIC. 15240960 17141882 SPECTRUM 360: UPPER SCHOOL- EDUCATION OF DISABLED CHILDREN WHO HAVE BEEN CLASSIFIED AS EMOTIONALLY DISTURBED OR AUTISTIC. 3577948 3724656 INDEPENDENCE 360- ADULT PROGRAM FOR ADULTS WITH DISABILITIES 295764 154709 AFTERSCHOOL PROGRAM, RESPITE PROGRAM, CAMP, FILM ACADEMY, CULINARY PROGRAM, AND OTHER MISCELLANEOUS PROGRAMS FOR INDIVIDUALS WITH DISABILITIES. 295764 154709 32058618 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 28 0 1 547 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NJ X SPECTRUM360 9735093050 ONE SUNSET AVENUE VERONA NJ 070445118 MICHAEL J REIMER ESQ BOARD MEMBER - PRESIDENT 1.00 X X 0 0 0 KRISTEN OLSON BOARD MEMBER - VICE PRES 1.00 X X 0 0 0 JONAH ZIMILES BOARD MEMBER - VICE PRES 1.00 X X 0 0 0 GREGG CUVIN BOARD MEMBER- TREASURER 1.00 X X 0 0 0 ADAM G LIPKIN BOARD MEMBER - SECRETARY 1.00 X X 0 0 0 KENNETH M BLUMBERG DDS BOARD MEMBER 1.00 X 0 0 0 JYOTHISH DANIEL BOARD MEMBER 1.00 X 0 0 0 VINCENT M HOWELL BOARD MEMBER 1.00 X 0 0 0 WAYNE MANDEL BOARD MEMBER 1.00 X 0 0 0 MARC REIMER BOARD MEMBER 1.00 X 0 0 0 T COCHLEEN SANDS BOARD MEMBER 1.00 X 0 0 0 E BELVIN WILLIAMS BOARD MEMBER 1.00 X 0 0 0 JOSEPH BAKER BOARD MEMBER 1.00 X 0 0 0 LYNDA SUN LEE BOARD MEMBER 1.00 X 0 0 0 JOEL SHERMAN BOARD MEMBER 1.00 X 0 0 0 TIMOTHY P O'BRIEN BOARD MEMBER 1.00 X 0 0 0 KEN BERGER EXECUTIVE DIRECTOR/CEO 40.00 X 249096 0 43852 DANIELLE M TAYLOR ASSISTANT DIRECTOR/COO 40.00 X 167084 0 23585 TARA HAYEK PRINCIPAL PRIMARY SCHOOL 40.00 X 157704 0 45888 LYNN MUIR PRINCIPAL HIGH SCHOOL 40.00 X 155077 0 49500 STACY SARRA BUSINESS MANAGER 40.00 X 143331 0 36633 RAHIEM DAWSEY EDUCATIONAL FACILITIES MAN 40.00 X 150536 0 23164 1022828 0 222622 23 0 1 0 MARY A KRYSTALLA CPA LLC 111 HOWARD BLVD SUITE 101 MOUNT ARLINGTON NJ 07856 ACCOUNTING 206700 THOMAS SZEKELY 177 EAST CEDAR STREET LIVINGSTON NJ 07039 LANDSCAPING 117204 2 900 94517 444191 539608 TUITION 611600 24812391 24812391 EXTRAORDINARY SERVICES 611710 6491478 6491478 ADULT PROGRAM FEES 624110 3724656 3724656 EXTRACURRICULAR FEES AND OTHER 611710 154709 154709 SCHOOL FOOD PROGRAM REVENUE 611710 102362 102362 35285596 9990 9990 11862 0 11862 11862 11862 587816 97300 490516 490516 19425 0 19425 19425 36356997 35285596 0 531793 316545 316545 19478602 18050392 1211872 216338 1069961 975239 78200 16522 3932224 3697531 190317 44376 1590888 1488939 85247 16702 164390 164390 297235 297235 2917 2917 2609587 2131672 469393 8522 50395 1826 48569 1234531 1041998 165344 27189 101040 20160 80880 2954511 2792685 149542 12284 168106 166278 1826 2 136792 130724 5078 990 416009 401152 14857 1067092 1039370 27722 61071 40492 20579 FIELD TRIPS 43676 43676 MEMBERSHIPS AND DUES 38400 11169 26981 250 MISCELLANEOUS 34747 13611 21136 AMORTIZATION OF LOAN CO 14382 13782 600 11533 11533 35794634 32058618 3371705 364311 5169718 2688055 1091105 993475 17900 1700 2868409 3595041 520841 475145 39961636 14242634 12937696 25719002 281829 308157 847825 1047717 23735323 34828292 2882200 2769785 53192 57541 10320972 18163658 175000 2786232 13431364 23777216 X 9855328 10514244 448631 536832 10303959 11051076 23735323 34828292 X 562363 12605 172149 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 282829 282829 317627 -34798 282829 244801 72826 317627 236367 10000 -1566 244801 204582 26000 5785 236367 0 0 4274075 4274075 28631371 11735925 16895446 865223 538943 326280 2134786 1575314 559472 4056181 392452 3663729 25719002 MEDICAID RESERVE 100000 DEPOSIT ON SALE OF PROPERTY 100000 OPERATING LEASE LIABILITY 2586232 2786232 X 36636134 12605 269449 282054 36354080 2917 2917 36356997 35889017 97300 97300 35791717 2917 2917 35794634 PART X, LINE 2: IN ACCORDANCE WITH FASB ASC 740-10, THE SCHOOL RECOGNIZES THE FINANCIAL STATEMENT EFFECT FROM A TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE SCHOOL BELIEVES THAT ALL ITS TAX POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES WHICH REDUCED FUNDRASING REVENUE ON FORM 990 97,300. GAIN ON INTEREST RATE SWAP 172,149. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES WHICH REDUCED INVESTMENT INCOME 2,917. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES WHICH REDUCED FUNDRAISING REVENUE ON FORM 990 97,300. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES WHICH REDUCED INVESTMENT INCOME 2,917. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 STUDENTS ARE PLACED BY NEW JERSEY PUBLIC SCHOOL DISTRICTS, WHICH ARE BY DEFINITION, NONDISCRIMINATORY. SCHEDULE E, PART I, LINE 6 THE SCHOOLS RECEIVE AID THROUGH THE FEDERAL AND STATE CHILD NUTRITION PROGRAM TO HELP DEFRAY THE COSTS OF ITS SCHOOL LUNCH PROGRAM. ADDITIONALLY, THE ORGANIZATION RECEIVED MONIES THROUGH THE PAYCHECK PROTECTION PROGRAM. WALK FOR A LIFETIME 197828 197828 14760 DISTINGUISHED EVENTS 242137 242137 26146 8256 3 147851 147851 37720 10418 587816 587816 63866 33434 97300 490516 19425 0 0 19425 19425 NJ 1 0 0 0 0 0 1 X X X X 0 0 0 0 0 0 0 0 0 KEN BERGER EXECUTIVE DIRECTOR/CEO 249096 0 0 0 0 0 12950 0 30902 0 292948 0 0 0 LYNN MUIR PRINCIPAL HIGH SCHOOL 155077 0 0 0 0 0 18673 0 30827 0 204577 0 0 0 TARA HAYEK PRINCIPAL PRIMARY SCHOOL 157704 0 0 0 0 0 30854 0 15034 0 203592 0 0 0 DANIELLE M TAYLOR ASSISTANT DIRECTOR/COO 167084 0 0 0 0 0 8798 0 14787 0 190669 0 0 0 STACY SARRA BUSINESS MANAGER 143331 0 0 0 0 0 12624 0 24009 0 179964 0 0 0 RAHIEM DAWSEY EDUCATIONAL FACILITIES MAN 150536 0 0 0 0 0 20578 0 2586 0 173700 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 MICHAEL J REIMER, BOARD MEMBER AND MARC REIMER, BOARD MEMBER ARE FATHER AND SON, RESPECTIVELY. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT COPY OF FORM 990 SENT TO THE BOARD FOR REVIEW AND APPROVAL FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND DIRECTOR MUST DISCLOSE ANY INTEREST THAT COULD GIVE RISE TO CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE DIRECTOR'S SALARY IS DETERMINED BY THE NJ DEPARTMENT OF EDUCATION'S APPROVED LISTING OF MAXIMUM SALARY FOR EXECUTIVE DIRECTOR/SUPERINTENDENT POSITION FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON INTEREST RATE SWAP 172,149. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS A FINANCE COMMITTEE. ADDITIONALLY, THE AUDITOR REVIEWS THE FINANCIAL STATEMENTS WITH THE BOARD OF DIRECTORS PRIOR TO THE ISSUANCE OF THE FINANCIAL STATEMENTS. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.