Skip to the page content
Passes our checks

Daytop Preparatory School

EIN 13-3580391 · Briarwood, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak20 out of 100GovernanceFair66 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • It owes more than it owns.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

TO CONDUCT, OPERATE AND MAINTAIN A GRADE SIX THROUGH TWELVE PROGRAM FOR CHILDREN WITH SUBSTANCE ABUSE PROBLEMS AND TO SERVE CHILDREN OF SCHOOL WITH HANDICAPPED CONDITIONS.

Income
$560,512
Spending
$733,121
Spent on programs
92%
Reserves
-5.7 months of spending
Largest source of income
fees for its services, 100%
Employees
0
Volunteers
1
Highest pay
$668,295, president & ceo

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 20 out of 100.

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    0 of 20

    It owes 210% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 31% of income.

  • Income trend

    5 of 15

    Income fell 17% on the year before.

  • Spending floor

    15 of 15

    92% of spending went to programs.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 66 out of 100.

  • Independent board

    5 of 25

    1 of 4 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $674,949 spent. THE DAYTOP VILLAGE PREPARATORY SCHOOL IS AN ACCREDITED NON PUBLIC SCHOOL THAT SERVICES ADOLESCENTS BETWEEN THE AGES OF 12 YEARS OLD TO 18 YEARS OLD THAT RANGE IN GRADE LEVEL FROM 6TH - 12TH. THE PREPARATORY SCHOOL WORKS CONCURRENTLY WITH SAMARITAN DAYTOP VILLAGE INC., WHILE THE ADOLESCENT IS RECEIVING TREATMENT FOR CO-OCCURRING DISORDERS. THE SCHOOL FOLLOWS THE NY STATE CURRICULUM GUIDELINES FOR BASIS EDUCATIONAL GOALS AND ADJUSTS FOR EACH STUDENT WITH INDIVIDUAL EDUCATIONAL PLANS. IN THE FISCAL YEAR 2024-2025, THE DAYTOP PREPARATORY SCHOOL WAS OPERATIONAL IN TWO OUTPATIENT FACILITIES, (SUFFOLK COUNTY AND ROCKLAND COUNTY) THAT PROVIDED QUALITY BASIC EDUCATION FOR APPROXIMATELY 25 UNIQUE STUDENTS, BETWEEN THE TWO SITES. DAYTOP PREPARATORY SCHOOL IS A REGISTERED NONPUBLIC SCHOOL CHARTERED BY THE REGENTS OF THE UNIVERSITY OF THE STATE OF NEW YORK AS A NON-PROFIT EDUCATIONAL CORPORATION TO ESTABLISH, CONDUCT, OPERATE AND MAINTAIN AN EDUCATIONAL PROGRAM, GRADES SIX THROUGH TWELVE, FOR CHILDREN OF SCHOOL AGE WHO ARE ALSO INVOLVED IN THE SAMARITAN DAYTOP VILLAGE REHABILITATION PROGRAM FOR THE FISCAL YEAR.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since August 1993.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.