PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL (EIN 20-1331146)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-04-16
- IRS object ID
- 202521069349300642
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-04-16T15:42:52-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 341897225 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HILL BARTH & KING LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 PINEWOOD DRIVE STE 201 | AddressLine1Txt |
| City | WARRENDALE | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15086 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201331146 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PENNSYLVANIA DISTANCE LEARNING CHARTER | BusinessNameLine1Txt |
| Business Name Line2 | SCHOOL | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PENN | BusinessNameControlTxt |
| Phone | 7249337300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2605 NICHOLSON ROAD 4100 | AddressLine1Txt |
| City | SEWICKLEY | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15143 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR MICHAEL LEITERA | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 7249337300 | PhoneNum |
| Signature | 2025-04-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TIMOTHY GAGEN | PreparerPersonNm |
| PTIN | P01939333 | PTIN |
| Phone | 7249345300 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR MICHAEL LEITERA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2605 NICHOLSON ROAD 4100 | AddressLine1Txt |
| City | SEWICKLEY | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15143 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $26,210,804 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PADISTANCE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | OPERATION OF AN ELEMENTARY AND SECONDARY CYBER SCHOOL FOR EDUCATIONAL PURPOSES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 3 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 176 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,651,347 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,132,358 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $21,378,712 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $22,514,335 | CYProgramServiceRevenueAmt |
| PY Investment Income | $260,443 | PYInvestmentIncomeAmt |
| CY Investment Income | $563,415 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,997 | PYOtherRevenueAmt |
| CY Other Revenue | $696 | CYOtherRevenueAmt |
| PY Total Revenue | $25,293,499 | PYTotalRevenueAmt |
| CY Total Revenue | $26,210,804 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $16,313,757 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $16,425,196 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $9,179,901 | PYOtherExpensesAmt |
| CY Other Expenses | $8,367,021 | CYOtherExpensesAmt |
| PY Total Expenses | $25,493,658 | PYTotalExpensesAmt |
| CY Total Expenses | $24,792,217 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$200,159 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,418,587 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $28,264,831 | TotalAssetsBOYAmt |
| Total Assets EOY | $30,716,135 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $21,705,425 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $22,738,142 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,559,406 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,977,993 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL'S MISSION IS TO EMPOWER STUDENTS TO OWN THEIR LEARNING, GROW, ACHIEVE, AND SUCCEED THROUGH THE USE OF EVIDENCE-BASED, INCLUSIVE, AND CULTURALLY RESPONSIVE PRACTICES AS WE BUILD POSITIVE RELATIONSHIPS IN OUR ONLINE ENVIRONMENT WITH ALL STUDENTS, FAMILIES, AND COMMUNITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $16,197,461 | ExpenseAmt |
| Revenue | $22,515,031 | RevenueAmt |
| Desc | THE SCHOOL PROVIDES PERSONALIZED, BASIC AND ENHANCED LEARNING OPPORTUNITIES FOR K-12 STUDENTS THROUGH A HOME-BASED DELIVERED EDUCATION. THE SCHOOL INVOLVES AND EMPOWERS PARENTS OF STUDENTS TO THE HIGHEST DEGREE IN THE ROLE OF THE EDUCATOR. STUDENTS ACHIEVE THEIR OPTIMUM LEVELS OF DEVELOPMENT WITHIN THE SAFE ENVIRONMENT OF THEIR HOME USING ALL THE SCHOOL'S RESOURCES. | Desc |
| Total Program Service Expenses | $16,197,461 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 12 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 176 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 3 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHAEL WHISMAN CPA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2154819777 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 222 KESWICK AVENUE | AddressLine1Txt |
| City | GLENSIDE | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19038 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| JOHN MAROUS | ||||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM DONAHUE | ||||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| STEPHEN CATANZARITE | ||||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DR MICHAEL LEITERA | ||||||||
| CEO | 40.00 | Yes (X) | $139,015 | $0 | $64,056 | |||
| AUBREY PLOESCH | ||||||||
| ELEMENTARY PRINCIPAL | 40.00 | $116,240 | $0 | $61,029 | Yes (X) | |||
| CHARLES MORT | ||||||||
| HIGH SCHOOL PRINCIPAL | 40.00 | $133,166 | $0 | $67,205 | Yes (X) | |||
| NICHOLAS KOCUBA | ||||||||
| CHIEF OPERATIONS OFFICER | 40.00 | $114,981 | $0 | $59,514 | Yes (X) | |||
| STEPHANIE FAITH | ||||||||
| SPECIAL EDUCATION COORDINA | 40.00 | $114,002 | $0 | $59,175 | Yes (X) | |||
| DEAN PAPPATERRA | ||||||||
| CHIEF COMPLIANCE OFFICER | 40.00 | $133,047 | $0 | $28,618 | Yes (X) | |||
| PATRICIA ROSSETTI | ||||||||
| FORMER CEO | 40.00 | $45,032 | $0 | $19,257 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $795,483 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $358,854 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| VERTEX EDUCATION-PA LLC | |||||
| 222 KESWICK AVENUE | GLENSIDE | PA | 19038 | BUSINESS SERVICES | $743,652 |
| CLOUDCAST LLC | |||||
| 125 TECHNOLOGY DRIVE SUITE 3 | CANONSBURG | PA | 15317 | IT SUPPORT | $728,198 |
| THERAPY SOURCE | |||||
| 5215 MILITIA HILL ROAD SUITE A | PLYMOUTH MEETING | PA | 19462 | SPECIAL EDUCATION | $687,375 |
| CONNECTING THE PIECES LLC | |||||
| 987 OLD EAGLE SCHOOL ROAD SUITE 70 | WAYNE | PA | 19087 | SPECIAL EDUCATION | $457,414 |
| BD&E | |||||
| 681 ANDERSEN DRIVE | PITTSBURGH | PA | 19462 | BUSINESS SERVICES | $216,138 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $3,132,358 | GovernmentGrantsAmt |
| Total Contributions | $3,132,358 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DISTRICT FUNDING | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $22,514,335 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,514,335 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $22,514,335 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $563,415 | TotalRevenueColumnAmt |
| Exclusion | $563,415 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $696 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $696 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $696 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $26,210,804 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,515,031 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $563,415 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,108,651 | TotalAmt |
| Program Services | $363,053 | ProgramServicesAmt |
| Management And General | $745,598 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,047,531 | TotalAmt |
| Program Services | $6,765,096 | ProgramServicesAmt |
| Management And General | $3,282,435 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,713,452 | TotalAmt |
| Program Services | $1,060,558 | ProgramServicesAmt |
| Management And General | $652,894 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,701,598 | TotalAmt |
| Program Services | $1,812,608 | ProgramServicesAmt |
| Management And General | $888,990 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $853,964 | TotalAmt |
| Program Services | $532,896 | ProgramServicesAmt |
| Management And General | $321,068 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,833 | TotalAmt |
| Program Services | $12,500 | ProgramServicesAmt |
| Management And General | $77,333 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,350 | TotalAmt |
| Management And General | $34,350 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,888,604 | TotalAmt |
| Program Services | $2,931,542 | ProgramServicesAmt |
| Management And General | $957,062 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $419,360 | TotalAmt |
| Management And General | $419,360 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,312,081 | TotalAmt |
| Program Services | $970,346 | ProgramServicesAmt |
| Management And General | $341,735 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,890 | TotalAmt |
| Management And General | $146,890 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,901 | TotalAmt |
| Program Services | $163,760 | ProgramServicesAmt |
| Management And General | $21,141 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,981,195 | TotalAmt |
| Program Services | $1,465,187 | ProgramServicesAmt |
| Management And General | $516,008 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,833 | TotalAmt |
| Management And General | $62,833 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PROFESSIONAL DEVELOPMEN | $72,848 | $72,848 | |
| INSTRUCTIONAL AND STUDE | $67,060 | $47,067 | $19,993 |
| STUDENT ACTIVITIES | $12,875 | $12,875 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,191 | TotalAmt |
| Management And General | $94,191 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,792,217 | TotalAmt |
| Program Services | $16,197,461 | ProgramServicesAmt |
| Management And General | $8,594,756 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $220,781 | BOYAmt |
| EOY | $228,700 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,032,504 | BOYAmt |
| EOY | $15,403,928 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $714,133 | BOYAmt |
| EOY | $602,250 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $948,382 | BOYAmt |
| EOY | $1,637,707 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $507,976 | BOYAmt |
| EOY | $372,916 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,351,077 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $688,341 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $876,249 | BOYAmt |
| EOY | $662,736 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,964,806 | BOYAmt |
| EOY | $11,807,898 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,264,831 | BOYAmt |
| EOY | $30,716,135 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,181,122 | BOYAmt |
| EOY | $1,049,461 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,524,303 | BOYAmt |
| EOY | $21,688,681 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,705,425 | BOYAmt |
| EOY | $22,738,142 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $876,249 | BOYAmt |
| EOY | $662,736 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,683,157 | BOYAmt |
| EOY | $7,315,257 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,559,406 | BOYAmt |
| EOY | $7,977,993 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,264,831 | BOYAmt |
| EOY | $30,716,135 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,418,587 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $681,523 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,335,282 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,652,194 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,651,347 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,132,358 | CurrentTaxYearAmt |
| Total | $11,452,704 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $681,523 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,335,282 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,652,194 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,651,347 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,132,358 | CurrentTaxYearAmt |
| Total | $11,452,704 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $11,452,704 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $31,975 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25,972 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,593 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $260,443 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $563,415 | CurrentTaxYearAmt |
| Total | $883,398 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $12,336,102 | TotalSupportAmt |
| Public Support CY170 | 0.92840 | PublicSupportCY170Pct |
| Public Support PY170 | 0.98160 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $171,952 | OtherCostOrOtherBasisAmt |
| Depreciation | $68,781 | DepreciationAmt |
| Book Value | $103,171 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,179,125 | OtherCostOrOtherBasisAmt |
| Depreciation | $619,560 | DepreciationAmt |
| Book Value | $559,565 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $662,736 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| GASB 68 & 75 DEFERRED OUTFLOWS OF RESOURCES RELATED TO PENSIONS AND OPEB | $4,680,863 |
| SECURITY DEPOSITS | $23,010 |
| GASB 87 ROU ASSET AND ACCUMULATED DEPRECIATION | $6,384,150 |
| GASB 87 LEASES | $719,875 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $11,807,898 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)
| DescDesc | AmtAmt |
|---|---|
| GASB 68 INFLOWS FROM PENSIONS | $170,000 |
| GASB 68 PENSION LIABILITY | $12,412,000 |
| DUE TO SCHOOL DISTRICTS | $508,982 |
| DEFERRED INFLOWS OF OPEB | $101,000 |
| OPEB LIABILITY | $505,000 |
| GASB 87 LEASE LIABILITY | $7,252,470 |
| GASB 96 LEASE LIABILITY | $739,229 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $21,688,681 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $26,210,804 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $26,210,804 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $26,210,804 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $24,792,217 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $24,792,217 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $24,792,217 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DR MICHAEL LEITERA | ||||||||||||||
| CEO | $139,015 | $0 | $0 | $0 | $0 | $0 | $45,751 | $0 | $18,305 | $0 | $203,071 | $0 | $0 | $0 |
| CHARLES MORT | ||||||||||||||
| HIGH SCHOOL PRINCIPAL | $133,166 | $0 | $0 | $0 | $0 | $0 | $45,240 | $0 | $21,965 | $0 | $200,371 | $0 | $0 | $0 |
| AUBREY PLOESCH | ||||||||||||||
| ELEMENTARY PRINCIPAL | $116,240 | $0 | $0 | $0 | $0 | $0 | $39,064 | $0 | $21,965 | $0 | $177,269 | $0 | $0 | $0 |
| NICHOLAS KOCUBA | ||||||||||||||
| CHIEF OPERATIONS OFFICER | $114,981 | $0 | $0 | $0 | $0 | $0 | $38,945 | $0 | $20,569 | $0 | $174,495 | $0 | $0 | $0 |
| STEPHANIE FAITH | ||||||||||||||
| SPECIAL EDUCATION COORDINA | $114,002 | $0 | $0 | $0 | $0 | $0 | $38,606 | $0 | $20,569 | $0 | $173,177 | $0 | $0 | $0 |
| DEAN PAPPATERRA | ||||||||||||||
| CHIEF COMPLIANCE OFFICER | $133,047 | $0 | $0 | $0 | $0 | $0 | $6,652 | $0 | $21,966 | $0 | $161,665 | $0 | $0 | $0 |
| PATRICIA ROSSETTI | ||||||||||||||
| FORMER CEO | $45,032 | $0 | $0 | $0 | $0 | $0 | $14,115 | $0 | $5,142 | $0 | $64,289 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (13 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | SUBSTANTIALLY ALL OF THE SCHOOL'S BUSINESS FUNCTIONS HAVE BEEN CONTRACTED TO VERTEX-PA LLC(VERTEX). VERTEX PERFORMS PAYROLL SERVICES, ACCOUNTS PAYABLE SERVICES, ACCOUNTS RECEIVABLE SERVICES, MAINTAINS THE ACCOUNTING SYSTEM OF RECORDS AND REPORTS, FEDERAL CONSOLIDATED GRANT RECONCILIATIONS, FINANCIAL REPORTING AND BUDGETS, FINANCIAL PROJECTIONS AND PLANNING, ENTERS AND MAINTAINS STUDENT DATA RECORDS FOR BILLING PURPOSES, PREPARES DISTRICT BILLING USING SCHOOL PROVIDED INFORMATION, AND FISCAL COMPLIANCE REPORTING. THE SCHOOL PAYS AN ANNUAL FEE OF $560 PER AVERAGE DAILY MEMBERSHIP TO VERTEX. |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO UNDERLYING COMMITTEES OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | DRAFTS OF THE FORM 990 ARE DISTRIBUTED TO VERTEX-PA LLC AND THE BOARD, FOR THEIR REVIEW. HILL, BARTH & KING LLC PREPARES THE SCHOOL'S FORM 990. THEY ARE AVAILABLE TO RESPOND TO QUESTIONS OR RECOMMENDATIONS AS A RESULT OF THE BOARD REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD OF TRUSTEES MONITORS EMPLOYMENT AND CONSULTING ARRANGEMENTS TO ENSURE THAT CONFLICTS OF INTEREST DO NOT OCCUR IN THE SCHOOL. ALL APPOINTMENTS ARE ASKED AT THE TIME OF INTERVIEW IF THEY ARE RELATED TO ANYONE IN THE ORGANIZATION. ADDITIONALLY, TRUSTEES AND THE CEO ARE REQUIRED TO COMPLETE A FINANCIAL DISCLOSURE DECLARATION ANNUALLY. THE DISCLOSURE FORM IS CONSISTENT WITH THE PENNSYLVANIA ETHICS REQUIREMENTS FOR SCHOOL BOARD OFFICIALS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PRESIDENT OF THE BOARD OF TRUSTEES ANNUALLY EVALUATES THE CEO AND USES COMPARABILITY DATA TO RECOMMEND COMPENSATION AND BENEFITS SUBJECT TO THE APPROVAL OF THE TRUSTEES. THE CEO IS RESPONSIBLE FOR RECOMMENDING SALARIES FOR ALL OTHER EMPLOYEES FOR TRUSTEE APPROVAL. |
| FORM 990, PART VI, SECTION C, LINE 19 | REQUESTS FOR ADDITIONAL INFORMATION SHOULD BE ADDRESSED TO THE FISCAL OFFICER C/O PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL, 2605 NICHOLSON RD, SUITE 4100, SEWICKLEY, PA 15143. |
| FORM 990, PART IX, LINE 11G | BUSINESS CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 769,597. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 769,597. SOFTWARE AND IT CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 686,674. MANAGEMENT AND GENERAL EXPENSES 108,815. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 795,489. EDUCATION CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 2,244,868. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,244,868. OTHER CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 78,650. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 78,650. |
| FORM 990, PART XII, LINE 2B: | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS NOR THE SELECTION PROCESS DURING THE TAX YEAR. |
| SCHEDULE A, PART II, SECTIONS A-C: | FOR PURPOSES OF REPORTING THE SCHOOL'S REASON FOR PUBLIC CHARITY STATUS IN SCHEDULE A OF FORM 990, THE SCHOOL CLASSIFIES ITSELF AS AN ORGANIZATION THAT NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM A GOVERNMENT UNIT OR FROM THE GENERAL PUBLIC DESCRIBED IN SECTION 170(B)(1)(A)(VI) SOLELY FOR CONSISTENCY WITH THE SCHOOL'S PUBLIC CHARITY STATUS AS DETERMINED BY THE IRS EFFECTIVE JUNE 10, 2003. THE SCHOOL DOES NOT ACTIVELY SOLICIT FUNDS FROM THE GENERAL PUBLIC; HOWEVER, IT RECEIVES A PORTION OF ITS REVENUE FROM PUBLIC SOURCES IN THE FORM OF GRANTS AND CONTRIBUTIONS FROM THE PENNSYLVANIA DEPARTMENT OF EDUCATION AND A LOCAL INTERMEDIATE UNIT. CONSISTENT WITH OTHER PENNSYLVANIA CHARTER SCHOOLS, THE MAJORITY OF THE SCHOOL'S REVENUES ARE RECEIVED FROM THE RESIDENT SCHOOL DISTRICTS OF ITS STUDENTS BASED ON ADMISSION AND REIMBURSEMENT RATES ESTABLISHED BY THE PENNSYLVANIA DEPARTMENT OF EDUCATION. REVENUES FROM SCHOOL DISTRICTS ARE NOT CONSIDERED PUBLIC SUPPORT FOR PURPOSES OF THE COMPUTATION OF PUBLIC SUPPORT IN SCHEDULE A. A REVIEW OF THE ORIGINAL APPLICATION FOR EXEMPTION INDICATES THAT WE APPLIED FOR EXEMPTION AS A SCHOOL, AND THAT THROUGH THE PROCESS OF APPROVAL, OUR STATUS WAS ULTIMATELY GRANTED AS A PUBLIC SUPPORTED CHARITY RATHER THAN AS A SCHOOL. IN FILING THIS RETURN, WE CERTIFY THAT WE MEET ALL OF THE REQUIREMENTS FOR TAX EXEMPTION AS A SCHOOL, INCLUDING THE NON-DISCRIMINATION RULES. BASED ON THESE FACTS AND CIRCUMSTANCES WHICH HAVE NOT CHANGED FROM THE SCHOOL'S INCEPTION AND ORIGINAL IRS DETERMINATION OF EXEMPTION, THE SCHOOL'S OPERATIONS SUPPORT ITS PUBLIC CHARITY STATUS. |
| SCHEDULE D, PARTS IX AND X: | DURING THE FISCAL YEAR ENDING JUNE 30, 2015, THE SCHOOL WAS REQUIRED TO IMPLEMENT GASB 68. THIS ACCOUNTING STANDARD REQUIRED THE SCHOOL TO REPORT ITS PROPORTIONATE SHARE OF THE NET PENSION LIABILITY OF THE UNDERFUNDED COST-SHARING MULTI-EMPLOYER DEFINED BENEFIT PENSION PLAN PROVIDED BY THE COMMONWEALTH OF PENNSYLVANIA. AT JUNE 30, 2024, THE SCHOOL REPORTED A LIABILITY OF $12,412,000 WHICH IS REDUCED BY DEFERRED OUTFLOWS OF RESOURCES IN THE AMOUNT OF $4,432,249. EACH YEAR, THE SCHOOL'S PROPORTIONATE SHARE OF THE LIABILITY WILL BE ADJUSTED. THE ADJUSTMENT WILL BE DONE IN ACCORDANCE WITH THE ACCOUNTING STANDARD BUT WILL NOT HAVE AN EFFECT ON THE ONGOING CASH REQUIREMENTS OF THE SCHOOL. |
| SCHEDULE D, PARTS IX AND X: | DURING THE FISCAL YEAR ENDING JUNE 30, 2019, THE SCHOOL WAS REQUIRED TO IMPLEMENT GASB 75. THIS ACCOUNTING STANDARD REQUIRED THE SCHOOL TO REPORT ITS PROPORTIONATE SHARE OF THE NET OTHER POST EMPLOYMENT BENEFITS (OPEB) OF THE UNDERFUNDED COST-SHARING MULTI-EMPLOYER DEFINED BENEFIT OPEB PLAN PROVIDED BY THE COMMONWEALTH OF PENNSYLVANIA. AT JUNE 30, 2024, THE SCHOOL REPORTED A LIABILITY OF $505,000 WHICH IS REDUCED BY DEFERRED OUTFLOWS OF RESOURCES IN THE AMOUNT OF $248,614. EACH YEAR, THE SCHOOL'S PROPORTIONATE SHARE OF THE LIABILITY WILL BE ADJUSTED. THE ADJUSTMENT WILL BE DONE IN ACCORDANCE WITH THE ACCOUNTING STANDARD BUT WILL NOT HAVE AN EFFECT ON THE ONGOING CASH REQUIREMENTS OF THE SCHOOL. |
| SCHEDULE D, PARTS IX AND X: | DURING THE FISCAL YEAR ENDING JUNE 30, 2022, THE SCHOOL WAS REQUIRED TO IMPLEMENT GASB 87. THIS ACCOUNTING STANDARD REQUIRED THE SCHOOL TO REPORT CERTAIN LEASE ASSETS AND LIABILITIES THAT PREVIOUSLY WERE CLASSIFIED AS OPERATING LEASES. AT JUNE 30, 2024, THE SCHOOL REPORTED A RIGHT-OF-USE ASSET OF $8,525,591, ACCUMULATED AMORTIZATION OF $2,141,441, AND A LEASE LIABILITY OF $7,989,732. |
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