2026-05-15T15:08:27-04:00 2025-06-30 841874983 LEHMAN FLYNN VOLLARO NY CPAS PLLC 534 BROADHOLLOW ROAD - SUITE 302 MELVILLE NY 11747 990 2024-07-01 133176016 WESTCHESTER SCHOOL FOR SPECIAL CHILDREN WEST 9143764300 45 PARK AVENUE YONKERS NY 10703 LEONARD SPANO EXECUTIVE DIRECTOR 9143764300 2025-11-13 true true LAWRENCE A VOLLARO CPA P00487273 2127362220 2026-05-15 2024 2025-03-06 01:10:19Z LEONARD SPANO 45 PARK AVENUE YONKERS NY 10703 22338707 false X WWW.WESTCHESTERSCHOOL.ORG X 1983 NY TO PROVIDE SERVICES TO CHILDREN AND ADOLESCENTS WITH DEVELOPMENTAL DISABILITIES. THE SCHOOL RUNS PRESCHOOL AND SCHOOL AGE PROGRAMS. 7 7 320 0 17908 16833 20228356 22301822 3816 5361 24080 14691 20274160 22338707 0 0 17013303 18678015 0 52134 3183007 3681357 20196310 22359372 77850 -20665 9149111 10305022 10173486 11350062 -1024375 -1045040 X TO PROVIDE SERVICES TO CHILDREN AND ADOLESCENTS WITH DEVELOPMENTAL DISABILITIES. THE SCHOOL RUNS PRESCHOOL AND SCHOOL AGE PROGRAMS. false false 19978752 22301822 THE SCHOOL SERVICES CHILDREN AND ADOLESCENTS WITH DEVELOPMENTAL DISABILITIES. PRE-SCHOOL: FROM AGES 3 THROUGH 5, CHILDREN WHO ARE IDENTIFIED WITH A VARIETY OF DEVELOPMENTAL DELAYS THAT REQUIRES INTERVENTION. INTEGRATES JOB RELATED ACADEMICS, INTERPERSONAL, PRE-VOCATIONAL, AND VOCATIONAL SKILLS. THE GOAL OF THE PROGRAM IS THE ADQUISITION OF BASIC JOB ATTITUDES AND EMPLOYABILITY SKILLS NECESSARY FOR SUCCESSFUL ASSIMILATION INTO THE ADULT WORLD OF EMPLOYMENT AND COMMUNITY LIVING. EDUCATIONAL AND VOCATIONAL PROGRAM: HIGHLY INDIVIDUALIZED METHODS EMPLOYED TO ACHIEVE THE UNIQUE SET OF STRENGTHS AND WEAKNESSES OF EACH STUDENT. PROVIDED COMPREHENSIVE DIAGNOSTICS AND INTERVENTION SERVICES IN AREAS OF SPEECH AND LANGUAGE DEVELOPMENT, AUDITORY PROCESSING, ORAL MOTOR FUNCTIONS RELATED TO SPEECH, FEEDING SKILLS, SWALLOWING AND VOICE. PHYSICAL THERAPY: PROVIDES EACH PHYSICALLY CHALLENGED CHILD WITH THE BEST OPPORTUNITIES TO MAXIMIZE THEIR PHYSICAL CAPABILITIES. OCCUPATIONAL THERAPY: PROVIDES THERAPY TO ASSIST THE CHILDREN IN ATTAINING THEIR HIGHEST LEVEL OF FUNCTIONING WITHIN THEIR ENVIRONMENT. PSYCHOLOGICAL SERVICES: PROVIDES INDIVIDUALS, GROUP, AND FAMILY COUNSELING AS PRESCRIBED BY THE STUDENT'S INDIVIDUAL EDUCATION PLAN. PROMOTES HOME SCHOOL RELATIONSHIPS BY DIRECT CONTACT WITH PARENTS AND OTHER FAMILY MEMBERS THROUGH ONSITE CONSULTATIONS AND TELEPHONE CONTACTS. BEHAVIORAL THERAPY SERVICES: HELP STUDENTS ADAPT TO THEIR NEW ENVIRONMENT; ASSISTS STUDENTS IN THE TRANSITIONAL AND EMOTIONAL ISSUES; AIMS TO DEVELOP STRATEGIES IN CONJUNCTION WITH THE STUDENT AND CLASSROOM STAFF THAT ENABLE THE STUDENT TO ACHIEVE HIS POTENTIAL. HOME BEHAVIOR THERAPY: AVAILABLE TO ALL DEVELOPMENTALLY DISABLED INDIVIDUALS LIVING WITH THEIR FAMILIES IN WESTCHESTER COUNTY WHO ARE EXPERIENCING DIFFICULTIES FUNCTIONING IN THE COMMUNITY. AIMS TO ENABLE DEVELOPMENTALLY DISABLED INDIVIDUALS TO INCREASE THEIR POTIONS FOR LIVING, WORKING AND PLAYING IN THEIR COMMUNITY BY MAXIMIZING EACH PERSON'S INDEPENDENCE. THE SCHOOL SERVICES CHILDREN AND ADOLESCENTS WITH DEVELOPMENTAL DISABILITIES. PRE-SCHOOL: FROM AGES 3 THROUGH 5, CHILDREN WHO ARE IDENTIFIED WITH A VARIETY OF DEVELOPMENTAL DELAYS THAT REQUIRES INTERVENTION. INTEGRATES JOB RELATED ACADEMICS, INTERPERSONAL, PRE-VOCATIONAL, AND VOCATIONAL SKILLS. THE GOAL OF THE PROGRAM IS THE ADQUISITION OF BASIC JOB ATTITUDES AND EMPLOYABILITY SKILLS NECESSARY FOR SUCCESSFUL ASSIMILATION INTO THE ADULT WORLD OF EMPLOYMENT AND COMMUNITY LIVING. EDUCATIONAL AND VOCATIONAL PROGRAM: HIGHLY INDIVIDUALIZED METHODS EMPLOYED TO ACHIEVE THE UNIQUE SET OF STRENGTHS AND WEAKNESSES OF EACH STUDENT. PROVIDED COMPREHENSIVE DIAGNOSTICS AND INTERVENTION SERVICES IN AREAS OF SPEECH AND LANGUAGE DEVELOPMENT, AUDITORY PROCESSING, ORAL MOTOR FUNCTIONS RELATED TO SPEECH, FEEDING SKILLS, SWALLOWING AND VOICE. PHYSICAL THERAPY: PROVIDES EACH PHYSICALLY CHALLENGED CHILD WITH THE BEST OPPOTUNITIES TO MAXIMIZE THEIR PHYSICAL CAPABILITIES. OCCUPATIONAL THERAPY: PROVIDES THERAPY TO ASSIST THE CHILDREN IN ATTAINING THEIR HIGHEST LEVEL OF FUNCTIONING WITHIN THEIR ENVIRONMENT. PSYCHOLOGICAL SERVICES: PROVIDES INDIVIDUALS, GROUP, AND FAMILY COUNSELING AS PRESCRIBED BY THE STUDENT'S INDIVIDUAL EDUCATION PLAN. PROMOTES HOME SCHOOL RELATIONSHIPS BY DIRECT CONTACT WITH PARENTS AND OTHER FAMILY MEMBERS THROUGH ONSITE CONSULTATIONS AND TELEPHONE CONTACTS. BEHAVIORAL THERAPY SERVICES: HELP STUDENTS ADAPT TO THEIR NEW ENVIRONMENT; ASSISTS STUDENTS IN THE TRANSITIONAL AND EMOTIONAL ISSUES; AIMS TO DEVELOP STRATEGIES IN CONJUNCTION WITH THE STUDENT AND CLASSROOM STAFF THAT ENABLE THE STUDENT TO ACHIEVE HIS POTENTIAL. HOME BEHAVIOR THERAPY: AVAILABLE TO ALL DEVELOPMENTALLY DISABLED INDIVIDUALS LIVING WITH THEIR FAMILIES IN WESTCHESTER COUNTY WHO ARE EXPERIENCING DIFFICULTIES FUNCTIONING IN THE COMMUNITY. AIMS TO ENABLE DEVELOPMENTALLY DISABLED INDIVIDUALS TO INCREASE THEIR POTIONS FOR LIVING, WORKING AND PLAYING IN THEIR COMMUNITY BY MAXIMIZING EACH PERSON'S INDEPENDENCE. 19978752 true false false false false false false false false false true false false true true false true false true false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 0 0 true 320 true false false false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true false false X RICHARD DEVLIN 9143764300 45 PARK AVENUE YONKERS NY 10703 LEONARD SPANO EXECUTIVE DI 35.00 X 300761 0 70000 JAY TABASCO ASST. EXEC D 35.00 X 235082 0 70000 RICHARD DEVLIN DIRECTOR OF 35.00 X 169617 0 70000 RUMA CHOUDHURY COORD. OF TH 35.00 X 169605 0 33680 JODI TSE EDUCATIONAL 35.00 X 147058 0 39584 CORINNE SAFAROWIC COORD. OF ED 35.00 X 166460 0 0 JONATHAN REMENY COORD. OF AD 35.00 X 151125 0 0 LEANNE LUCIA SPEECH PATHO 35.00 X 140815 0 0 MARIA CAPONONG COORD. OF NU 35.00 X 136611 0 0 DAWN CASTRO EDUCATIONAL 35.00 X 128231 0 0 ED DINGEE DIRECTOR 2.00 X 0 0 0 VICTOR FEDERICO DIRECTOR 2.00 X 0 0 0 MATT FRANK DIRECTOR 2.00 X 0 0 0 ALBERT J FREY BOARD CHAIRM 2.00 X 0 0 0 THOMAS GINIS DIRECTOR 2.00 X 0 0 0 MIKE GRENADIER DIRECTOR 2.00 X 0 0 0 PATRICK SHEA DIRECTOR 2.00 X 0 0 0 HON CLINTON YOUNG DIRECTOR 2.00 X 0 0 0 1745365 283264 10 true true false 16833 16833 SCHOOL TUITION 22301822 22301822 22301822 5361 5361 CAFETERIA INCOME 14691 14691 14691 22338707 22321874 12332067 11084720 1247347 2900000 2556620 343380 2487123 2184694 302429 958825 861653 97172 15858 15858 59500 59500 1057933 1004431 10391 43111 324049 318172 5877 416135 269061 147074 46486 31692 14794 61967 44665 17302 403649 384174 19475 322576 305530 17046 187054 171957 15097 REPAIRS & MAINTENANCE 294190 288661 5529 TELEPHONE 180488 180488 EQUIPMENT LEASE 117900 107685 10215 CHILDREN'S ACTIVITIES 115350 115350 78222 69199 9023 22359372 19978752 2328486 52134 987450 1765107 3350558 3282559 246711 279337 13016704 8726466 4404831 4290238 159561 687781 9149111 10305022 4236427 5065601 5327498 5141164 609561 1143297 10173486 11350062 X -1024375 -1045040 -1024375 -1045040 9149111 10305022 -20665 X false true X true false X 245000 245000 8844561 5216982 3627579 259172 239074 20098 3667971 3270410 397561 4290238 RIGHT OF USE ASSET 687781 687781 LEASE LIABILITY 693297 LINE OF CREDIT 450000 1143297 22338707 22338707 22338707 22359372 22359372 22359372 true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 ORGANIZATIONS RACIALLY NONDISCRIMINATORY POLICY IS MADE AVAILABLE TO THE GENERAL PUBLIC THROUGH ITS WEBSITE AND IS IN THEIR VIEW BOOK. SCHEDULE E, LINE 6 EXPLANATION OF GOVERNMENT FINANCIAL AID: WESTCHESTER SCHOOL FOR SPECIAL CHILDREN RECEIVES GRANTS FROM FEDERAL, STATE AND LOCAL GOVERNMENT UNITS INCLUDING TEACHER INCENTIVE GRANTS AND GRANTS FROM THE NEW YORK STATE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES. X X X false false false false false false false false false LEONARD SPANO EXECUTIVE DIRECTOR 300761 70000 370761 JAY TABASCO ASST. EXEC DIRECTOR 235082 70000 305082 RICHARD DEVLIN DIRECTOR OF FINANCE 169617 70000 239617 RUMA CHOUDHURY COORD. OF THERAPY 169605 33680 203285 JODI TSE EDUCATIONAL SERVICES 147058 39584 186642 CORINNE SAFAROWIC COORD. OF EDUCATION 166460 166460 JONATHAN REMENY COORD. OF ADMISSIONS 151125 151125 FORM 990, PAGE 2, PART III, LINE 4A THE SCHOOL SERVICES CHILDREN AND ADOLESCENTS WITH DEVELOPMENTAL DISABILITIES. PRE-SCHOOL: FROM AGES 3 THROUGH 5, CHILDREN WHO ARE IDENTIFIED WITH A VARIETY OF DEVELOPMENTAL DELAYS THAT REQUIRES INTERVENTION. INTEGRATES JOB RELATED ACADEMICS, INTERPERSONAL, PRE-VOCATIONAL, AND VOCATIONAL SKILLS. THE GOAL OF THE PROGRAM IS THE ADQUISITION OF BASIC JOB ATTITUDES AND EMPLOYABILITY SKILLS NECESSARY FOR SUCCESSFUL ASSIMILATION INTO THE ADULT WORLD OF EMPLOYMENT AND COMMUNITY LIVING. EDUCATIONAL AND VOCATIONAL PROGRAM: HIGHLY INDIVIDUALIZED METHODS EMPLOYED TO ACHIEVE THE UNIQUE SET OF STRENGTHS AND WEAKNESSES OF EACH STUDENT. PROVIDED COMPREHENSIVE DIAGNOSTICS AND INTERVENTION SERVICES IN AREAS OF SPEECH AND LANGUAGE DEVELOPMENT, AUDITORY PROCESSING, ORAL MOTOR FUNCTIONS RELATED TO SPEECH, FEEDING SKILLS, SWALLOWING AND VOICE. PHYSICAL THERAPY: PROVIDES EACH PHYSICALLY CHALLENGED CHILD WITH THE BEST OPPORTUNITIES TO MAXIMIZE THEIR PHYSICAL CAPABILITIES. OCCUPATIONAL THERAPY: PROVIDES THERAPY TO ASSIST THE CHILDREN IN ATTAINING THEIR HIGHEST LEVEL OF FUNCTIONING WITHIN THEIR ENVIRONMENT. PSYCHOLOGICAL SERVICES: PROVIDES INDIVIDUALS, GROUP, AND FAMILY COUNSELING AS PRESCRIBED BY THE STUDENT'S INDIVIDUAL EDUCATION PLAN. PROMOTES HOME SCHOOL RELATIONSHIPS BY DIRECT CONTACT WITH PARENTS AND OTHER FAMILY MEMBERS THROUGH ONSITE CONSULTATIONS AND TELEPHONE CONTACTS. BEHAVIORAL THERAPY SERVICES: HELP STUDENTS ADAPT TO THEIR NEW ENVIRONMENT; ASSISTS STUDENTS IN THE TRANSITIONAL AND EMOTIONAL ISSUES; AIMS TO DEVELOP STRATEGIES IN CONJUNCTION WITH THE STUDENT AND CLASSROOM STAFF THAT ENABLE THE STUDENT TO ACHIEVE HIS POTENTIAL. HOME BEHAVIOR THERAPY: AVAILABLE TO ALL DEVELOPMENTALLY DISABLED INDIVIDUALS LIVING WITH THEIR FAMILIES IN WESTCHESTER COUNTY WHO ARE EXPERIENCING DIFFICULTIES FUNCTIONING IN THE COMMUNITY. AIMS TO ENABLE DEVELOPMENTALLY DISABLED INDIVIDUALS TO INCREASE THEIR POTIONS FOR LIVING, WORKING AND PLAYING IN THEIR COMMUNITY BY MAXIMIZING EACH PERSON'S INDEPENDENCE. FORM 990, PAGE 2, PART III, LINE 4D THE SCHOOL SERVICES CHILDREN AND ADOLESCENTS WITH DEVELOPMENTAL DISABILITIES. PRE-SCHOOL: FROM AGES 3 THROUGH 5, CHILDREN WHO ARE IDENTIFIED WITH A VARIETY OF DEVELOPMENTAL DELAYS THAT REQUIRES INTERVENTION. INTEGRATES JOB RELATED ACADEMICS, INTERPERSONAL, PRE-VOCATIONAL, AND VOCATIONAL SKILLS. THE GOAL OF THE PROGRAM IS THE ADQUISITION OF BASIC JOB ATTITUDES AND EMPLOYABILITY SKILLS NECESSARY FOR SUCCESSFUL ASSIMILATION INTO THE ADULT WORLD OF EMPLOYMENT AND COMMUNITY LIVING. EDUCATIONAL AND VOCATIONAL PROGRAM: HIGHLY INDIVIDUALIZED METHODS EMPLOYED TO ACHIEVE THE UNIQUE SET OF STRENGTHS AND WEAKNESSES OF EACH STUDENT. PROVIDED COMPREHENSIVE DIAGNOSTICS AND INTERVENTION SERVICES IN AREAS OF SPEECH AND LANGUAGE DEVELOPMENT, AUDITORY PROCESSING, ORAL MOTOR FUNCTIONS RELATED TO SPEECH, FEEDING SKILLS, SWALLOWING AND VOICE. PHYSICAL THERAPY: PROVIDES EACH PHYSICALLY CHALLENGED CHILD WITH THE BEST OPPOTUNITIES TO MAXIMIZE THEIR PHYSICAL CAPABILITIES. OCCUPATIONAL THERAPY: PROVIDES THERAPY TO ASSIST THE CHILDREN IN ATTAINING THEIR HIGHEST LEVEL OF FUNCTIONING WITHIN THEIR ENVIRONMENT. PSYCHOLOGICAL SERVICES: PROVIDES INDIVIDUALS, GROUP, AND FAMILY COUNSELING AS PRESCRIBED BY THE STUDENT'S INDIVIDUAL EDUCATION PLAN. PROMOTES HOME SCHOOL RELATIONSHIPS BY DIRECT CONTACT WITH PARENTS AND OTHER FAMILY MEMBERS THROUGH ONSITE CONSULTATIONS AND TELEPHONE CONTACTS. BEHAVIORAL THERAPY SERVICES: HELP STUDENTS ADAPT TO THEIR NEW ENVIRONMENT; ASSISTS STUDENTS IN THE TRANSITIONAL AND EMOTIONAL ISSUES; AIMS TO DEVELOP STRATEGIES IN CONJUNCTION WITH THE STUDENT AND CLASSROOM STAFF THAT ENABLE THE STUDENT TO ACHIEVE HIS POTENTIAL. HOME BEHAVIOR THERAPY: AVAILABLE TO ALL DEVELOPMENTALLY DISABLED INDIVIDUALS LIVING WITH THEIR FAMILIES IN WESTCHESTER COUNTY WHO ARE EXPERIENCING DIFFICULTIES FUNCTIONING IN THE COMMUNITY. AIMS TO ENABLE DEVELOPMENTALLY DISABLED INDIVIDUALS TO INCREASE THEIR POTIONS FOR LIVING, WORKING AND PLAYING IN THEIR COMMUNITY BY MAXIMIZING EACH PERSON'S INDEPENDENCE. FORM 990, PAGE 6, PART VI, LINE 11B WESTCHESTER SCHOOL FOR SPECIAL CHILDREN HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED A REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. THE FORM 990 IS REVIEWED BY MANAGEMENT AND THE BOARD OF DIRECTORS. IT IS THEN SENT ELECTRONICALLY TO THE BOARD OF MEMBERS OF THE ORGANIZATION, AFTER FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS APPLICABLE TO ALL EMPLOYEES, CONSULTANTS, VOLUNTEERS, AND OFFICERS OF THE ORGANIZATION. WHEN A POTENTIAL CONFLICT OF INTEREST DOES CONFRONT AN EMPLOYEE IN THE PERFORMANCE OF HIS/HER JOB, THE EMPLOYEE IS OBLIGATED TO DISCLOSE ITS EXISTENCE PROMPTLY TO HIS/HER SUPERVISOR, OR THE EXECUTIVE DIRECTOR. ALL REPORTS WILL BE REVIEWED PROMPTLY AND ADDRESSED AS APPROPRIATE. THE EMPLOYEE SHOULD EXCUSE HIS/HER SELF FROM ANY DECISION THAT IS MADE WITH RESPECT TO THE TRANSACTION IF A CONFLICT IS DETERMINED TO EXIST. ANY REPORTED CONFLICT OF INTEREST OR PERCIEVED CONFLICT IS DETERMINED TO EXIST. ANY REPORTED CONFLICT OF INTEREST OR PERCEIVED CONFLICT OF INTEREST WILL BE REVIEWED WITH THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS AT THE DISCRETION OF THE EXECUTIVE DIRECTOR. A FINAL OUTCOME WILL BE DETERMINED. IN THE EVENT THAT IT IS NOT CLEAR THAT A CONFLICT OF INTEREST EXISTS, THE INDIVIDUAL WITH THE POTENTIAL CONFLICT SHALL DISCLOSE THE CIRCUMSTANCES TO HIS OR HER SUPERVISOR, HUMAN RESOURCE MANAGER OR CHIEF OF STAFF WHO WILL DISCUSS THE CIRCUMSTANCES WITH THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR WILL MAKE THE FINAL DETERMINATION. THE DETERMINATION WILL BE AT THE EXECUTIVE DIRECTORS DISCRETION TO BRING THE MATTER TO THE WSSC BOARD OF DIRECTORS FOR FURTHER REVIEW AND APPROVAL. MEMBERS OF THE WSSC BOARD OF DIRECTORS AND EXECUTIVE STAFF WILL REVIEW AND SIGN OFF ON THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. ALL OTHER EMPLOYEES WILL RECEIVE TRAINING ON OUR CONFLICT OF INTEREST/CODE OF ETHICS POLICY AND WILL SIGN OFF UPON HIRE. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTORS SALARY IS NEGOTIATED BY CONTRACT. EVERY EFFORT IS MADE TO ARRIVE AT A FAIR COMPENSATION. THE SCHOOL USES COMPARISONS TO OTHER SIMILAR AGENCIES AS WELL AS THE STATE BED SCREEN LIMITS UNDER THE RATE METHODOLOGY. THE CURRENT CONTRACT WAS FOR THREE YEARS, WHICH THE BOARD APPROVES AND DOCUMENTS IN THEIR BOARD MINUTES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR THE PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION, FORM 1023 AND BY-LAWS ARE ALSO AVAILABLE BY WRITTEN REQUEST AT THE SCHOOLS OFFICES OR BY CALLING THE ORGANIZATION DIRECTLY AT (914) 376-4300.