2026-04-07T10:04:33-04:00 2025-06-30 133747593 VARGAS & RIVERA CPA'S LLP PO BOX 182 ROCK TAVERN NY 12575 990 2024-07-01 461591284 MIDDLE VILLAGE PREPARATORY CHARTER SCHOOL MIDD 7188692933 6802 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 JOSEPHINE LUME CHAIRPERSON 7188692933 2026-04-02 true false LUIS C RIVERA P00645103 8456383113 2026-04-02 2024 2025-03-06 01:10:19Z JOSEPHINE LUME 6802 METROPOLITAN AVE MIDDLE VILLAGE NY 11379 23962722 false X WWW.MIDDLEVILLAGEPREP.ORG X 2013 NY TO PREPARE STUDENTS FOR SUCCESS AT A SELECTIVE COLLEGE PREPARATORY SCHOOL OF THEIR CHOICE. THE SCHOOL HAS A RIGOROUS CURRICULUM DESIGNED TO MEET AND SURPASS THE NEW YORK STATE EDUCATION DEPARTMENT REQUIREMENTS. 9 9 68 9 0 2027258 2147450 8886804 9537187 576436 761661 26231 1124 11516729 12447422 0 0 4726549 5799600 4100 0 0 4903499 4776394 9634148 10575994 1882581 1871428 28069258 28772999 8829311 7302891 19239947 21470108 TO PREPARE STUDENTS FOR SUCCESS AT A SELECTIVE COLLEGE PREPARATORY SCHOOL OF THEIR CHOICE. THE SCHOOL HAS A RIGOROUS CURRICULUM DESIGNED TO MEET AND SURPASS THE NEW YORK STATE EDUCATION DEPARTMENT REQUIREMENTS. false false 7410927 8782937 REGULAR EDUCATION: THE SCHOOL PREPARES STUDENTS WITH THE ACADEMIC SKILLS, STRENGTH OF CHARACTER AND SOCIAL AND EMOTIONAL WELL-BEING TO EXCEL IN HIGH SCHOOL AND COLLEGE, TO LEAD IN THEIR COMMUNITIES, AND TO REALIZE THEIR BEST POSSIBLE SELVES. THE SCHOOL OPENED WITH ITS FIRST ACADEMIC YEAR IN THE FALL OF 2013 AND PROVIDED EDUCATION TO 480 STUDENTS IN SIXTH THROUGH EIGHTH GRADE DURING THE 2024-2025 ACADEMIC YEAR. 2358587 754250 SPECIAL EDUCATION: THE SCHOOL'S SPECIAL EDUCATION TEAM SUPPORTS STUDENTS WHO HAVE AN INDIVIDUAL EDUCATION PLAN ("IEP") BUT ALSO SUPPORTS ALL STUDENTS IN THE CLASSROOMS. IN THE INTEGRATED CO-TEACHING SETTING, STUDENTS RECEIVE SMALL GROUP INSTRUCTION AND SCAFFOLD SUPPORT FOR ALL ASSIGNMENTS, TEST/QUIZZES, HOMEWORK, AND PROJECTS. 9769514 true true false false false false false false false false true false false true true true 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 17 0 true 68 true false false false false false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false X CHRISTIAN QUEZADA DOO 7188692933 6802 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 CHRISTIAN QUEZADA DIR OF OPERA 50.00 X 222000 0 17848 MICHELE ALLOCCA ASST PRINCIP 50.00 X 195333 0 12921 MARY RAFFERTY-BASILE PRINCIPAL 50.00 X 180500 0 14512 MELISSA DILEONARDO SPED TEACHER 40.00 X 108681 0 0 JACQUELINE CARUANA THEATER TEAC 40.00 X 107437 0 0 JESSICA FRITH ASST PRINCIP 50.00 X 105888 0 0 ELIZABETH AIELLO TEACHER 40.00 X 103427 0 0 MARIA CANDELA TRUSTEE 2.00 X 0 0 0 CINDY DANIELSKI TRUSTEE 2.00 X 0 0 0 GAIL GIORDANO SECRETARY 2.00 X X 0 0 0 JOSEPHINE LUME CHAIRPERSON 2.00 X X 0 0 0 SERPHIN R MALTESE VICE-CHAIRPE 2.00 X X 0 0 0 MARGARET OGNIBENE TREASURER 2.00 X X 0 0 0 WEST POINDEXTER TRUSTEE 2.00 X 0 0 0 KAREN ROMMENEY TRUSTEE 2.00 X 0 0 0 1023266 45281 7 false true false CHRIST THE KING CONTINUING EDUCATIO 6802 METROPOLITAN AVE MIDDLE VILLAGE NY 11379 CONTRACTED EDUC 889236 MAGNA CORE CORP 145-30 29 ROAD FLUSHING NY 11354 CONSTRUCTION 276600 2 2111087 36363 2147450 PROGRAM SERVICE REVENUE 611600 9537187 9537187 9537187 834460 834460 11442501 11515300 -72799 -72799 -72799 OTHER INCOME 900099 1124 1124 1124 12447422 10298848 1124 689600 448240 241360 4262337 4119595 142742 235018 216789 18229 222104 204876 17228 390541 360248 30293 16552 16552 69715 69715 17091 17091 88591 82516 6075 177508 163376 14132 48355 44604 3751 1863607 1719055 144552 401296 370169 31127 337737 311540 26197 STUDENT SVCS & FIELD TRIP 710354 710354 FOOD SERVICES 463498 427546 35952 SUPPLIES & EQUIPMENT 331672 323097 8575 STAFF DEVELOPMENT 205318 205318 45100 45100 10575994 9769514 806480 0 2140597 2862860 10659484 10244341 130572 78457 412614 48290 5283943 3923082 688383 1360861 5409611 7498813 8627997 6679377 28069258 28772999 561413 814691 8267898 6488200 8829311 7302891 X 19239947 21470108 19239947 21470108 28069258 28772999 1871428 383846 -25113 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2748010 1896019 851991 1944752 1619622 325130 591181 407441 183740 1360861 RIGHT-OF-USE ASSET 6679377 6679377 OPERATING LEASE LIABILITY 6488200 6488200 X 12806155 383846 383846 12422309 25113 25113 12447422 10550881 10550881 25113 25113 10575994 SCHEDULE D, PAGE 3, PART X THE SCHOOL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY WHEN THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE SCHOOL IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING AUTHORITIES FOR THE YEARS PRIOR TO JUNE 30, 2022. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 5 ALL STUDENT SOLICITATIONS INDICATE THAT THE SCHOOL'S LOTTERY IS OPEN TO ANY STUDENT RESIDING IN NEW YORK CITY WHO WILL BE ENTERING THE 6TH GRADE. THE SCHOOL'S NONDISCRIMINATORY POLICY IS PUBLISHED IN NEWSPAPERS WITH A GENERAL CIRCULATION WHEN ANNOUNCING ADMISSION APPLICATIONS AND SCHOOL PROGRAMS. THE NONDISCRIMINATORY POLICY IS ALSO AVAILABLE ON THE SCHOOL'S WEBSITE. EACH YEAR, THE SCHOOL MAILS POSTCARDS TO ALL 5TH GRADERS IN ITS LOCAL COMMUNITY TO SOLICIT AND ADVISE POTENTIAL STUDENTS OF THE SCHOOL'S PROGRAMS. THE RACIALLY NONDISCRIMINATORY POLICY IS ALSO UNDERSCORED IN THESE PUBLICATIONS. SCHEDULE E, LINE 6 THE SCHOOL RECEIVES MOST OF ITS FUNDS FROM THE NEW YORK STATE EDUCATION DEPARTMENT'S CHARTER SCHOOL PROGRAM. ALL OTHER FUNDING IS RECEIVED FROM NEW YORK CITY'S EDUCATION DEPARTMENT, THE U.S. DEPARTMENT OF EDUCATION, AND OTHER RELATED GOVERNMENT ENTITIES. THE FUNDS ARE USED FOR THE PLANNING AND IMPLEMENTATION OF THE SCHOOL'S OPERATIONS. ADDITIONALLY, THE SCHOOL RECEIVED THE EMPLOYEE RETENTION CREDIT. X X X false false false false false false false false false CHRISTIAN QUEZADA DIR OF OPERATIONS 195000 27000 17848 239848 MICHELE ALLOCCA ASST PRINCIPAL 168333 27000 12921 10176 208254 MARY RAFFERTY-BASILE PRINCIPAL 165000 15500 14512 13157 195012 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND IS REVIEWED BY THE DIRECTOR OF OPERATIONS/CFO. ONCE THIS REVIEW IS COMPLETED, A COMPLETE COPY OF THE FORM 990 IS DISTRIBUTED TO THE BOARD OF TRUSTEES FOR REVIEW. ANY ISSUES RAISED BY ANY MEMBER OF THE BOARD OF TRUSTEES ARE ADDRESSED, AND ONCE RESOLVED, THE FORM 990 IS APPROVED FOR FILING BY THE CHAIRPERSON OF THE BOARD. FORM 990, PAGE 6, PART VI, LINE 12C THE SCHOOL SHALL NOT ENGAGE IN ANY RELATED PARTY TRANSACTION EXCEPT AS APPROVED BY THE BOARD. IN MAKING SUCH DETERMINATION, THE BOARD MUST DETERMINE IF THE TRANSACTION IS FAIR, REASONABLE AND IN THE BEST INTEREST OF THE SCHOOL AT THE TIME OF SUCH DETERMINATION. IF AT ANY TIME DURING HIS OR HER TERM OF SERVICE A RELATED PARTY ACQUIRES ANY FINANCIAL INTEREST OR WHEN A RELATED PARTY HAS A FINANCIAL INTEREST, THAT FINANCIAL INTEREST OR POTENTIAL RELATED PARTY TRANSACTION MUST BE PROMPTLY DISCLOSED IN WRITING TO EACH MEMBER OF THE BOARD, TOGETHER WITH ALL MATERIAL FACTS KNOWN TO SUCH PERSON ABOUT THE FINANCIAL INTEREST OR POTENTIAL RELATED PARTY TRANSACTION. ANY RELATED PARTY SHALL DISCLOSE IN GOOD FAITH ALL MATERIAL FACTS OF HIS OR HER FINANCIAL INTEREST TO THE BOARD. ALL TRANSACTIONS, AGREEMENTS, OR ANY OTHER ARRANGEMENTS BETWEEN THE SCHOOL AND A RELATED PARTY, AND ANY OTHER TRANSACTIONS WHICH MAY INVOLVE A POTENTIAL CONFLICT OF INTEREST SHALL BE REVIEWED BY THE BOARD. ALL RELATED PARTIES WITH A FINANCIAL INTEREST SHALL LEAVE THE ROOM IN WHICH SUCH DELIBERATIONS ARE CONDUCTED. THE TRANSACTION SHALL BE APPROVED BY NOT LESS THAN A MAJORITY VOTE OF THE BOARD MEMBERS PRESENT AND VOTING AT THE MEETING. NO TRUSTEE, OFFICER, OR KEY EMPLOYEE SHALL VOTE, ACT, OR ATTEMPT TO INFLUENCE IMPROPERLY THE DELIBERATIONS, AS APPLICABLE, ON ANY MATTER IN WHICH HE OR SHE HAS BEEN DETERMINED BY THE BOARD TO HAVE FINANCIAL INTEREST. ANY ATTEMPT TO VOTE, ACT, OR IMPROPERLY INFLUENCE DELIBERATIONS BY A RELATED PARTY ON ANY MATTER WITH WHICH SUCH PERSON HAS A FINANCIAL INTEREST MAY BE GROUNDS FOR REMOVAL FROM THE BOARD OR TERMINATION FROM THE SCHOOL. THE BOARD MAY DELEGATE TO ANY BOARD COMMITTEE COMPRISED SOLELY OF INDEPENDENT TRUSTEES, THE ADOPTION, IMPLEMENTATION OF AND COMPLIANCE WITH THIS POLICY. THE BOARD MAY DELEGATE TO SUCH COMMITTEE REVIEW AND APPROVAL OF ANY RELATED PARTY TRANSACTION INVOLVING A RELATED PARTY AND THE SCHOOL, AS CONTAINED IN THIS POLICY; PROVIDED THAT IF THE RELATED PARTY TRANSACTION IS OF A NATURE THAT WOULD OTHERWISE REQUIRE FULL BOARD APPROVAL, THE COMMITTEE SHALL SUBMIT THE RELATED PARTY TRANSACTION TO THE BOARD FOR CONSIDERATION, PROVIDING ITS RECOMMENDATION AS TO WHETHER OR NOT TO APPROVE IT. IN THE EVENT THE BOARD DELEGATES THE REVIEW AND APPROVAL OF RELATED PARTY TRANSACTIONS TO A COMMITTEE, ALL REFERENCES TO BOARD IN THIS POLICY SHALL BE DEEMED TO REFER TO SUCH COMMITTEE AND ALL REFERENCES TO A MAJORITY OF THE BOARD SHALL BE DEEMED TO REFER TO A MAJORITY OF SUCH COMMITTEE. EACH TRUSTEE, OFFICER, AND KEY EMPLOYEE SHALL ALSO ANNUALLY SIGN AND SUBMIT TO THE SECRETARY OF THE SCHOOL A STATEMENT WHICH AFFIRMS SUCH PERSON: (A) HAS RECEIVED A COPY OF THIS POLICY, (B) HAS READ AND UNDERSTANDS THE POLICY, AND (C) HAS AGREED TO COMPLY WITH THE POLICY. PRIOR TO A TRUSTEE'S INITIAL ELECTION TO THE BOARD, OR AN OFFICER OR KEY EMPLOYEE'S EMPLOYMENT AT THE SCHOOL, AND THEREAFTER ON AN ANNUAL BASIS, ALL TRUSTEES, OFFICERS AND KEY EMPLOYEES SHALL DISCLOSE IN WRITING ANY POTENTIAL CONFLICTS. THE MINUTES SHALL BE DOCUMENTED CONTEMPORANEOUSLY TO THE DECISION AND DISCUSSION REGARDING THE FINANCIAL INTEREST AND/OR CONFLICT OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF TRUSTEES, AT THE END OF EACH SCHOOL YEAR, EVALUATES PERFORMANCE REVIEWS FOR TOP OFFICIALS. THEY THEN AGREE TO SALARY INCREASES AND PERFORMANCE AWARDS. THE BOARD IS PRESENTED WITH COMPARABLE SALARIES AND PERFORMANCE DATA OF SIMILAR ORGANIZATIONS TO ASSIST IN THE DECISION MAKING. THE DELIBERATIONS ARE CONTEMPORANEOUSLY DOCUMENTED AND RECORDS ARE KEPT. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF TRUSTEES, AT THE END OF EACH SCHOOL YEAR, EVALUATES PERFORMANCE REVIEWS FOR THE OFFICERS. THEY THEN AGREE TO SALARY INCREASES AND PERFORMANCE AWARDS. THE BOARD IS PRESENTED WITH COMPARABLE SALARIES AND PERFORMANCE DATA OF SIMILAR ORGANIZATIONS TO ASSIST IN THE DECISION MAKING. THE DELIBERATIONS ARE CONTEMPORANEOUSLY DOCUMENTED AND RECORDS ARE KEPT. FORM 990, PAGE 6, PART VI, LINE 19 THE FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE SERVICE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR WEBSITES. THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION, AND BY-LAWS ARE AVAILABLE UPON REQUEST.