2024-04-23T23:23:59-05:00 2023-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 3001 SUMMER STREET 5TH FLOOR EAST STAMFORD CT 06905 990 2022-07-01 472207552 ST CATHERINE CENTER FOR SPECIAL NEEDS INC STCA 2035405381 760 TAHMORE DRIVE FAIRFIELD CT 06825 LAURA GROZIER EXECUTIVE DIRECTOR 2035405381 2024-04-23 1 LAURA GROZIER XXX-XX-XXXX 1 GARRETT M HIGGINS P00543209 2033232400 2024-04-23 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z LAURA GROZIER 760 TAHMORE DRIVE FAIRFIELD CT 06825 4952948 0 0928 X WWW.STCATHERINECENTER.ORG X 2014 CT TO FOSTER THE EDUCATIONAL, SPIRITUAL & SOCIAL WELL BEING OF INDIVIDUALS WITH DISABILITIES. 15 15 55 38 0 0 4243760 3330225 210275 230182 61438 195808 58497 -9933 4573970 3746282 189880 203600 0 0 2124300 2132920 0 0 97373 646796 645079 2960976 2981599 1612994 764683 11322185 13153221 242818 1222726 11079367 11930495 X ROOTED IN GOSPEL VALUES THAT AFFIRM THE DIGNITY OF EVERY PERSON, WE FOSTER THE EDUCATIONAL, SPIRITUAL, AND SOCIAL WELL-BEING OF PEOPLE WITH DISABILITIES THROUGH DIRECT SERVICES AT SAINT CATHERINE ACADEMY AND OUR ADULT SERVICES PROGRAM, AND SUPPORT FOR FAITH FORMATION AND INCLUSION IN THE PARISHES AND CATHOLIC SCHOOLS OF THE DIOCESE OF BRIDGEPORT. 0 0 2628272 203600 230182 THE CENTER PROVIDES PROGRAMS AND RESOURCES TO SUPPORT THE EDUCATIONAL, SPIRITUAL AND SOCIAL WELL-BEING OF INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. SAINT CATHERINE ACADEMY, ONE OF THE PROGRAMS WITHIN THE CENTER'S STRUCTURE, IS A STATE APPROVED, SPECIAL EDUCATION SCHOOL WITH AN ENROLLMENT OF 17 STUDENTS WHO HAVE A VARIETY OF DISABILITIES. DURING THIS PERIOD OF TIME, THE ACADEMY OFFERED BOTH FULL IN-PERSON AND FULL VIRTUAL OPTIONS TO SUPPORT THE STUDENTS' NEEDS THROUGH THE PANDEMIC. THE CENTER ALSO RUNS AN ADULT DAY PROGRAM FOR THE CT DEPARTMENT OF DEVELOPMENTAL DISABILITIES WITH AN ENROLLMENT OF 26 ADULTS. 2628272 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 15 0 55 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 0 1 0 0 0 X X LAURA GROZIER 2035405381 760 TAHMORE DRIVE FAIRFIELD CT 06825 CHARLES F CHIUSANO CHAIR 5.00 0.00 X X 0 0 0 MICHAEL LABELLA VICE CHAIR 4.00 0.00 X X 0 0 0 ANTHONY MINOPOLI SECRETARY 3.00 0.00 X X 0 0 0 DIANE AURAY DIRECTOR 1.00 0.00 X 0 0 0 STEVE CHEESEMAN EDD DIRECTOR 1.00 0.00 X 0 0 0 STEPHEN DONAHUE DIRECTOR 4.00 0.00 X 0 0 0 JERRY HEMENWAY MD DIRECTOR 0.50 0.00 X 0 0 0 EDWARD LENARD MD DIRECTOR 0.50 0.00 X 0 0 0 KATHY OLSEN DIRECTOR 0.50 0.00 X 0 0 0 MICHELLE RIVELLI DIRECTOR 0.50 0.00 X 0 0 0 JOSEPH SINDELAR JR DIRECTOR 2.00 0.00 X 0 0 0 THOMAS VITA DIRECTOR 0.50 0.00 X 0 0 0 MONSIGNOR ROBERT WEISS DIRECTOR 1.00 0.00 X 0 0 0 KELLEEN LUFF WELDON DIRECTOR 1.00 0.00 X 0 0 0 SARA ZAGRODZKY DIRECTOR 0.50 0.00 X 0 0 0 HELEN BURLAND EXEC. DIR. & TREASURER, THRU 06/23 50.00 0.00 X 125097 0 21027 125097 0 21027 1 0 0 0 REHABILITATION ASSOCIATES OF CONNECTICUT 1931 BLACK ROCK TNPKE FAIRFIELD CT 06825 THERAPY SERVICES 167653 TOWN OF FAIRFIELD - PLANNING & ZONING 725 OLD POST ROAD FAIRFIELD CT 06824 BUILDING IMPROVEMENTS 110380 2 246280 380006 2323799 380140 18820 3330225 TUITION AND FEES 611110 230182 230182 230182 93196 93196 1264717 1162105 102612 102612 102612 33750 246280 44561 -10811 -10811 MISC. INCOME 900099 878 878 878 3746282 230182 0 185875 203600 203600 161427 79906 61020 20501 1452189 1332400 89505 30284 58715 53017 4836 862 344817 303239 34282 7296 115772 99927 12876 2969 34496 34496 172142 169352 2781 9 6829 6829 48771 17512 4364 26895 33680 32800 877 3 59191 56107 2252 832 32558 32558 106527 103805 2722 24453 24067 386 REPAIRS AND MAINTENANCE 50115 44877 3188 2050 PROGRAM ACTIVITIES 38298 38293 5 TEXTBOOKS & SUPPLIES 30621 23868 1081 5672 FOOD AND BEVERAGES 4898 3615 1283 2500 2500 2981599 2628272 255954 97373 852713 923033 2268297 2413922 1628524 825667 84856 114469 34659 277 5602630 1305187 1701209 4297443 4584339 3552685 167588 175776 0 849949 11322185 13153221 102929 234987 7640 4890 132249 982849 242818 1222726 X 5743694 8741812 5335673 3188683 11079367 11930495 11322185 13153221 764683 86445 0 X X 0 1 X 1 0 X 2749640 2197262 6848132 4243760 3330225 19369019 2749640 2197262 6848132 4243760 3330225 19369019 1154296 18214723 88745 62360 56868 51980 93196 353149 0 0 0 221 0 221 351 3035 264 58276 878 62804 19785193 982384 0.92060 0.90590 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: INSURANCE PROCEEDS - 2021 AMOUNT: $ 58,031. MISC INCOME - 2018 AMOUNT: $ 351. 2019 AMOUNT: $ 3,035. 2020 AMOUNT: $ 264. 2021 AMOUNT: $ 245. 2022 AMOUNT: $ 878. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 493880 31824 525704 554734 -60854 493880 53849 500000 885 554734 52226 1623 53849 50465 1761 52226 0.00000 1.00000 0.00000 0 0 2265915 961483 1304432 91584 58348 33236 3245131 285356 2959775 4297443 OPERATING LEASE RIGHT-OF-USE ASSET 849949 849949 DUE TO DIOCESE 130528 OPERATING LEASE LIABILITY 852321 982849 X 3673688 86445 44561 131006 3542682 203600 203600 3746282 2822560 44561 44561 2777999 203600 203600 2981599 PART V, LINE 4: THE CENTER'S ENDOWMENT CONSISTS OF A DONOR-RESTRICTED AND BOARD-DESIGNATED ENDOWMENT FUND FOR SCHOLARSHIPS. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS HELD THAT RELIGIOUS INSTITUTIONS OPERATED, SUPERVISED OR CONTROLLED BY THE ROMAN CATHOLIC CHURCH IN THE UNITED STATES APPEARING IN "THE OFFICIAL CATHOLIC DIRECTORY" ARE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3). THE CENTER IS LISTED IN THE OFFICIAL CATHOLIC DIRECTORY AND THEREFORE IS EXEMPT FROM INCOME TAX. THE CENTER HAS ELECTED TO FILE INTERNAL REVENUE SERVICE FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX. THE CENTER RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED AND, ACCORDINGLY, BELIEVES THAT INCOME TAX POSITIONS ARE CONSISTENT WITH ITS EXEMPTION. THE CENTER IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO JUNE 30, 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: RECLASS SPECIAL EVENTS EXPENSES TO PART VIII, LINE 8B 44,561. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID SHOWN NET OF REVENUE ON FINANCIAL STATEMENTS 203,600. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASS SPECIAL EVENTS EXPENSES TO PART VIII, LINE 8B 44,561. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID SHOWN NET OF REVENUE ON FINANCIAL STATEMENTS 203,600. BENEFIT GALA 280030 246280 33750 5067 33936 5558 280030 246280 33750 5067 33936 5558 44561 -10811 1 NEED-BASED TUITION ASSISTANCE 5 203600 PART I, LINE 2: THE CENTER GRANTS NEED-BASED TUITION ASSISTANCE TO STUDENTS WHO DEMONSTRATE A FINANCIAL NEED. THE PARENT OR LEGAL GUARDIAN OF THE STUDENT IN NEED OF FINANCIAL AID MUST COMPLETE THE FINANCIAL AID FORM. THE CENTER REVIEWS THE INFORMATION PROVIDED ON THE FORM WHEN DETERMINING THE AMOUNT OF NEED-BASED TUITION ASSISTANCE AWARDED. THE STUDENT'S TUITION BILL IS REDUCED BY THE AMOUNT OF THE ASSISTANCE AWARDED. NO AMOUNTS ARE PAID OUT TO THE INDIVIDUALS DIRECTLY. FORM 990, PART VI, SECTION A, LINE 3 THE CENTER AND THE BRIDGEPORT ROMAN CATHOLIC DIOCESAN CORPORATION (THE "DIOCESE") HAVE A SHARED SERVICES AGREEMENT WHEREBY THE DIOCESE PROVIDES THE CENTER ASSISTANCE WITH CERTAIN FINANCE, HUMAN RESOURCES AND INFORMATION TECHNOLOGY, LEGAL SERVICES AND EDUCATIONAL SERVICES AND RESOURCES. THE DIOCESE BILLS THE CENTER FOR SERVICES PROVIDED IN ACCORDANCE WITH THE AGREEMENT. HELEN BURLAND, EXECUTIVE DIRECTOR & TREASURER IS PAID BY THE DIOCESE - HER COMPENSATION IS REPORTED IN PART VII, SECTION A. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS A SINGLE CLASS OF MEMBERS. THE MEMBERS CONSIST OF: 1) THE PERSON HOLDING THE OFFICE OF BISHOP OF THE ROMAN CATHOLIC DIOCESE OF BRIDGEPORT, CONNECTICUT; 2) THE VICAR GENERAL OF THE DIOCESE; 3) THE SECRETARY FOR CATHOLIC EDUCATION AND FAITH FORMATIONS OF THE DIOCESE; AND 4) OTHER SUCH PERSONS AS APPOINTED BY THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE DIRECTORS ARE ELECTED BY THE MEMBERS OF THE ORGANIZATION AT THE ANNUAL MEETING OF THE MEMBERS. DIRECTORS ARE ELECTED BY A PLURALITY OF THE VOTES CAST BY THE MEMBERS ENTITLED TO VOTE AT THE ANNUAL MEETING. DIRECTORS MAY BE REMOVED FROM OFFICE AT ANY TIME WITH OR WITHOUT CAUSE BY A MAJORITY VOTE OF THE MEMBERS, AND WITH THE CONSENT OF THE BISHOP, AT A MEETING OF THE MEMBERS CALLED FOR THAT PURPOSE. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS OF THE ORGANIZATION HAVE THE AUTHORITY OVER THE FOLLOWING ACTIONS AND, WITH RESPECT TO SUCH ACTIONS, DO NOT DELEGATE ANY DECISION MAKING AUTHORITY TO THE BOARD OF DIRECTORS: (A) THE ALTERATION, MODIFICATION, DEVIATION OR ADJUSTMENT OF THE PURPOSE AND MISSION OF THE ORGANIZATION. (B) THE APPROVAL OF THE DIRECTORS OF THE ORGANIZATION AND THE REMOVAL OF DIRECTORS AT ANY TIME WITH OR WITHOUT CAUSE. (C) THE MERGER OR CONSOLIDATION OF THE ORGANIZATION WITH ANY OTHER NONSTOCK CORPORATION, RELIGIOUS CORPORATION OR OTHER ENTITY. (D) THE APPROVAL OF THE APPOINTMENT AND REMOVAL OF THE OFFICERS OF THE ORGANIZATION. (E) THE APPROVAL OF ANY VOLUNTARY FILING OR CONSENT TO ANY INVOLUNTARY FILING AGAINST THE ORGANIZATION UNDER ANY BANKRUPTCY OR INSOLVENCY LAW, OR A GENERAL ASSIGNMENT FOR THE BENEFIT OF CREDITORS, OR THE ADMISSION THAT THE ORGANIZATION CANNOT PAY ITS DEBTS AS THEY BECOME DUE. (F) THE DETERMINATION WHETHER ANY PROPOSAL OR ACTION OF THE BOARD OF DIRECTORS IS IN CONFORMITY WITH CATHOLIC DOCTRINE, THE LAWS, REGULATIONS AND TEACHINGS OF THE ROMAN CATHOLIC CHURCH AND THE DIOCESE, INCLUDING WITHOUT LIMITATION THE PROVISIONS OF THE CODE OF CANON LAW, ALL AS INTERPRETED AND DECIDED BY THE BISHOP OF THE DIOCESE. THE BYLAWS MAY BE ALTERED, AMENDED, ADDED TO, OR REPEALED BY THE AFFIRMATIVE VOTE OF A TWO-THIRDS VOTE OF THE DIRECTORS ENTITLED TO VOTE, WITH THE CONSENT OF A MAJORITY OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM. IT IS REVIEWED BY THE EXECUTIVE DIRECTOR/TREASURER AND SENT TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND OFFICERS ARE REQUIRED TO ANNUALLY DISLCOSE POTENTIAL CONFLICTS OF INTERESTS. BOARD MEMBERS AND OFFICERS REVIEW THE CONFLICT OF INTEREST POLICY AND SIGN CONFLICT OF INTEREST DISCLOSURE STATEMENTS AS ACCEPTANCE OF THE POLICY. RECUSALS FROM VOTES AS A RESULT OF A PERCEIVED CONFLICT ARE DOCUMENTED IN THE BOARD MINUTES. THE CONFLICT OF INTEREST POLICY IS DISCUSSED AT OPENING MEETINGS. THE BOARD SELF MONITORS FOR CONFLICTS OF INTEREST. HOWEVER, IF NECESSARY, THE CHAIRMAN OF THE BOARD AND THE EXECUTIVE DIRECTOR MEET WITH THE BOARD MEMBER INVOLVED IN A PERCEIVED CONFLICT AND ISSUE A RULING ON WHETHER OR NOT A CONFLICT OF INTEREST IS PRESENT. FOR EMPLOYEES AND STAFF, IF A PERCEIVED CONFLICT ARISES THE EXECUTIVE DIRECTOR MEETS WITH THE STAFF PERSON INVOLVED IN THE PERCEIVED CONFLICT AND WILL ISSUE A RULING ON WHETHER OR NOT A CONFLICT OF INTEREST IS PRESENT. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR BASED ON COMPARABLE POSITIONS IN THE REGION. A REVIEW OF COMPENSATION OCCURS FIRST BY THE FINANCE COMMITTEE OF THE BOARD WHO LATER PRESENT THEIR RECOMMENDATIONS TO THE FULL BOARD FOR DISCUSSION AND APPROVAL. THIS IS DOCUMENTED IN THE BOARD MINUTES. A REVIEW LAST OCCURRED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE CENTER MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FURTHERMORE, THE FORM 990 AND FINANCIAL STATEMENTS ARE POSTED ON THE CENTER'S WEBSITE. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A FINANCE COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE BRIDGEPORT ROMAN CATHOLIC DIOCESAN CORPORATION 238 JEWETT AVENUE BRIDGEPORT CT 06606 060737923 RELIGIOUS CT 501(C)(3) LINE 1 N/A 0 HOLY CROSS CHURCH 750 TAHMORE DRIVE FAIRFIELD CT 06825 060653057 RELIGIOUS CT 501(C)(3) LINE 1 N/A 0 0 0 1 0 1 0 0 0 0 0 1 0 1 1 1 1 0 0 0 FORM 990, SCHEDULE R, PART II: THE ORGANIZATION IS A SUBORDINATE ORGANIZATION UNDER THE GROUP EXEMPTION FOR THE UNITED STATES COUNCIL OF CATHOLIC BISHOPS (GEN #0928) AND IDENTIFICATION OF OTHER SUBORDINATE ORGANIZATIONS IS NOT REQUIRED. HOWEVER, AS A MATTER OF GENERAL DISCLOSURE, THE ORGANIZATION IS RELATED TO THE BRIDGEPORT ROMAN CATHOLIC DIOCESAN CORPORATION AND HOLY CROSS CHURCH.