SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2012
Open to Public
Inspection
Name of the organization
GREEN CHIMNEYS CHILDRENS SERVICES INC
 
Employer identification number

14-1568025
Identifier Return Reference Explanation
  Supplemental Information Schedule K - Supplemental Information on Tax-exempt Bonds.The total issue price of the entire bond issue is $54,630,821. This encompasses eleven (11) various residential institutions for children. The amount applicable to Green Chimneys Children's Services is $20,795,000Schedule R - Related Organizations and Unrelated PartnershipsGreen Chimneys School (related organization) paid Green Chimneys Children's Services (other organization) a Management fee of $1,100,052 that includes the expense of sharing of paid employees, reimbursement paid to and by other organization for expenses, other transfer of cash or property to and from other organization. Form 990 Part V Line 7g"If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?"Green Chimneys Children's Services did NOT receive any contributions of qualified intellectual property therefore did not file Form 8899. The software does not allow N/A as an answer.Schedule C - Political Campaign and Lobbying ActivitiesPart I-B Line 3 "If the organization incurred a section 4955 tax, did it file Form 4720 for this year?"Green Chimneys Children's Services did NOT incur such a tax therefore did not file Form 4720. The software does not allow N/A as an answer.Schedule C - Political Campaign and Lobbying ActivitiesPart II-B Line 2d "If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year?"Green Chimneys Children's Services did NOT incur such a tax therefore did not file Form 4720. The software does not allow N/A as an answer; a NO answer is the default.Lacerte, the software company, was contacted and they are aware that this creates a problem for those customers, such as Green Chimneys Children's Services, who want to answer this question with an N/A or leave blank.
  Schedule R Part V Line 2 $1,100,052 shown for Part V 2 Line 3 applies to lines 1n, 1o, 1p, 1q and 1r in the aggregate.
  Schedule D Part II Line 8 Schedule D Part II Line 8"Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B(ii)?"The answer to this question should be N/A but, the software does not allow this therefore the default answer is NO.
  Form 990, Part III, Line 1 - Organization Mission Green Chimneys is a not-for-profit organization that serves young people who are experiencing significant emotional, behavioral and academic difficulties. It helps young people to maximize their full potential by providing residential, educational, clinical and recreational services that create and nurture connections to the community and the natural world.
  Form 990 Sch K Part IV Line 1 Green Chimneys Children's Services is the pass through entity for Dormitory Authority of the State of New York, which takes responsibility for arbitrage activities.
  Form 990 Sch K Part III Line 9 Line is left blank because issued bonds were non-qualified
  Form 990 Part VII Section B Green Chimneys School for Little Folks,a related organization, paid a like amount for audit fees to Raich Ende & Malter (Auditors), as did Green Chimneys Children's Services, Inc.
  Form 990 Part VII Section A Joseph Whalen's and Angelo Matra's compensation is listed in both Green Chinneys School (EIN#14-1462234) and Green Chimneys Children's Services, Inc. (EIN# 14-1568025), a related company. In each case, the amount of their compensations as so listed, is the aggregate amount paid by both corporations.
  Form 990 Part V Line 7h Form 990 Part V Line 7h"If the organization received a contribution of cars, boats, airplanes,or vehicles, did the organization file a Form 1098-C?"Green Chimneys Children's Services did NOT receive any contributions of cars, boats, airplanes, and vehicles therefore a File 1098-C was not filed. The software does not allow N/A as an answer.
  Form 990 Part I Lines 3 & 4 "Number of voting members of the governing body" and "Number of independent voting members of the governing body" are both answered 23 in both Green Chimneys Childrens Services and Green Chimneys School for Little Folk, which are related organizations, therefore reporting duplicate responses. Green Chimneys Childrens Services and Green Chimneys School for Little Folk have a common governing Board.
  Form 990 Part 1 Line 5 "Total number of employees"The total number of employees as reported on the W-3 is 757. This is split between the related organizations as follows: Green Chimneys Childrens Services the number of employees is 584 and Green Chimneys School for Little Folk the number of employees is 173.
  Explanation Form 990 Part VI Line 15a, b & c GREEN CHIMNEYS SCHOOL FOR LITTLE FOLK GREEN CHIMNEYS CHILDREN'S SERVICES, INC. COMPENSATION COMMITTEE CHARTER SEPTEMBER 22, 2009PURPOSEThe purpose of the Compensation Committee (the "Committee") of the Board of Trustees of Green Chimneys School For Little Folk (the "School") and the Board of Directors of Green Chimneys Children's Services, Inc. (the "Agency", the School and the Agency being hereinafter referred to as "Green Chimneys") is to assist the Boards of Green Chimneys (collectively the "Board") in fulfilling its oversight responsibilities with respect to the Total Compensation (as hereinafter defined) of the Executive Director and the Associate Executive Directors of Green Chimneys (collectively the "Executives"). As used in this Charter, the term "Total Compensation" shall mean base salary, bonuses and all employee benefits and perquisites including, without limitation, medical and health plans, pensions, profit sharing plans, deferred compensation plans, life insurance and other benefits and perquisites now or hereafter granted or paid to the Executives, or any of them. The Committee is authorized to approve and recommend to the Board for its approval compensation and benefit policies, strategies and pay levels necessary to support Green Chimneys' short and long term goals. In addition, the Committee is authorized to evaluate the performance of the Executives and report its findings and recommendations to the Board.COMMITTEE MEMBERSHIPThe Committee shall be comprised of at least three members of the Board who meet the independence requirements of applicable law and are free of any relationship that would interfere with their exercise of independent judgment. The Board shall appoint a chairperson of the Committee who, when present, shall preside at all meetings of the Committee. One-half of the Committee members, but no fewer than two, shall constitute a quorum. A majority of the Committee members present at any meeting at which there is a quorum may act on behalf of the Committee. The Committee shall meet at least two times annually and shall report to the Board on its findings and recommendations. The Committee shall maintain minutes of all of its meetings which document its activities, decisions and recommendations. AUTHORITYThe Committee shall have the resources and authority necessary to discharge its duties and responsibilities. The Committee shall have the authority to retain outside counsel, compensation consultants and other experts and consultants, but only if the Committee believes that the retention of any such counsel, consultants or experts is necessary in order to enable the Committee properly to discharge its obligations. The foregoing authority shall include, without limitation, the right to approve the fees and terms of retention of, as well as to terminate, any such counsel, consultant or expert. Green Chimneys shall be responsible for paying the compensation of any such counsel, consultants or experts retained by the Committee. It is understood, however, that any decisions made by the Committee as to the Total Compensation of any of the Executives shall be submitted to the Board for approval and the Board shall have the final authority with respect thereto.
  Continuation of Explanation 990 Part VI, 15b RESPONSIBILITIESThe principal responsibilities of the Committee shall be as follows:1. Compensation Philosophy. The Committee shall establish Green Chimneys' general compensation philosophy and submit such philosophy to the Board for approval. .2. Executive Compensation. The Committee shall annually review and determine the Total Compensation of each of the Executives and submit its determinations to the Board for approval. In determining the compensation of the Executives, the Committee shall consider, among other factors it may deem appropriate, the performance of each of the Executives in achieving Green Chimneys' goals and objectives and the Total Compensation received by executives performing similar roles at other institutions comparable to Green Chimneys in, but not limited to, the greater New York City metropolitan area. If deemed appropriate by the Committee, the Committee shall meet periodically, but not more frequently than annually, with the Executives, or any of them, to discuss and review their performance3. Benefit Plans. The Committee shall periodically review Green Chimney's benefit plans and recommend to the Board for approval any changes or additions to such plans as the Committee shall from time to time determine based on, but not limited to, information gathered about benefit plans at institutions comparable to Green Chimneys in, but not limited to, the greater New York metropolitan area. The Committee shall ensure that all benefit plans, perquisites and the like are fully documented and have been approved by the Board.4. Post-Service Arrangements and Perquisites. The Committee shall periodically review Green Chimneys' post-service arrangements with and perquisites provided to Executives, including, without limitation, severance pay, and recommend to the Board for approval any changes or additions to such arrangements and/or perquisites as the Committee may from time to time determine.5. Contracts with Executives. The Committee shall review any employment, severance and other agreements with the Executives, or any of them, and submit its recommendations to the Board with respect to any such agreement.The Committee shall review and reassess this Charter from time to time and recommend to the Board any changers the Committee may deem appropriate.
Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Upon request
Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees See Supplemental Schedule O
Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts In the past only Board members were required annually to sign conflict of interest statements and to disclose any existing conflicts of interest they may have. Key employees, as is the case with all employees, were required each year to sign an acknowledgement that they had received a copy of our standard conflict of interest statement (which is included in our employee manual). The reason for the difference in practices is that Board members generally have a range of outside interests and activities while key employees are full-time employees of our organizations and rarely, if ever, have any outside interests to disclose. Nevertheless, this year we have instituted the practice of having key employees sign the same conflict of interest statement signed by Board members.
Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process The organization did provide a copy of this Form 990 to all members of its governing body prior to filing. The return is first reviewed by the Finance Committee then presented to the entire board.
Form 990, Part VI, Line 4 Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents Agency Bylaws were amended and approved by the Governing board on September 11, 2012
Form 990, Part III, Line 4d Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Gramercy Life Skills Residence - This program served a coed population aged 16-21 who have gender-related issues, have experienced prior residential group home care and need continued structured, supervised living. The adolescents attend community public schools with a goal of preparation for indenpendent living.In April of 2013, ACS terminated its contract with Green Chimneys. This program ceased operation on August 4, 2013. OTHER PROGRAM SERVICES 5: Supervised Independent Living ProgramThis program serves adolescents aged 18-21 who are preparing for transition to independent living. Beginning in July 2010, NYC Children's Services eliminated their participation in all SILP Programs. As a result, the program was decreased from 15 youth down to one. This program ceased operation on August 4, 2013. OTHER PROGRAM SERVICES 6: Agency Operated Boarding HomeThis program served adolescents aged 12-15 who have gender-related issues with emotional, behavioral and academic difficulties. The adolescents attend community public schools with the objective of developing skills necessary for transition to independent living. This program ceased operation on August 4, 2013. OTHER PROGRAM SERVICES 7: Community Based ProgramsThese programs provide emergency shelter and respite to youth at risk of displacement from home or residential care, 24 hour crisis service and counseling services. The programs also provide street outreach for homeless and vulnerable youth ages 14 to 20. The programs also provide Waiver services which include, among many, skill building and counseling services to at risk youth
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2012

Additional Data


Software ID: 12000229
Software Version: 2012v2.0