2025-04-18T11:13:59-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2023-07-01 233060542 MASTERY CHARTER HIGH SCHOOL MAST 2158669000 5700 WAYNE AVENUE PHILADELPHIA PA 19144 YONCA AGATAN CHIEF FINANCIAL OFFICER 2158669000 2025-04-05 1 1 DAVID M SEKERAK P01395497 2156433900 2025-04-05 2023 2025-03-06 01:10:19Z DR JOEL BOYD 5700 WAYNE AVENUE PHILADELPHIA PA 19144 61586098 0 X WWW.MASTERYCHARTER.ORG X 2000 PA STUDENTS LEARN THE SKILLS NEEDED FOR POST SECONDARY SUCCESS AND ARE ABLE TO PURSUE THEIR DREAMS. 3 3 287 4 0 0 15284143 16359922 38948510 44725479 199653 431287 67956 69410 54500262 61586098 481172 675423 0 0 29023240 31090084 0 0 0 23295078 25217670 52799490 56983177 1700772 4602921 43092100 49284678 29867638 31455977 13224462 17828701 ALL STUDENTS LEARN THE ACADEMIC AND PERSONAL SKILLS THEY NEED TO BE TRULY PREPARED FOR POSTSECONDARY SUCCESS AND ABLE TO PURSUE THEIR DREAMS. 0 0 41789976 675423 44725479 MASTERY SCHOOLS INTEGRATES EDUCATIONAL BEST PRACTICES AND EFFECTIVE MANAGEMENT TO DRIVE STUDENT ACHIEVEMENT. OUR ACADEMIC STAFF IS OUTSTANDING AND RELENTLESSLY COMMITTED TO STUDENT ACHIEVEMENT AND CONTINUALLY IMPROVE THEIR CRAFT THROUGH HIGHLY-EFFECTIVE PROFESSIONAL DEVELOPMENT, COACHING, AND COLLABORATIVE SUPPORT. INSTRUCTION IS GROUNDED BY A COMMON PEDAGOGICAL VISION AND GUIDED BY RIGOROUS STANDARDS-BASED CURRICULA. WE ALIGN ASSESSMENTS TO CLEAR AND MEANINGFUL OBJECTIVES AND USE ASSESSMENT DATA TO TARGET AREAS OF NEED.MASTERY CHARTER HIGH SCHOOL SERVES STUDENTS IN GRADES 7-12. 41789976 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 48 0 287 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 2158669000 5700 WAYNE AVENUE PHILADELPHIA PA 19144 SULAIMAN RAHMAN CHAIR (BEG JAN 2024) 1.00 X X 0 0 0 DAVINA DUKES SECRETARY 1.00 X X 0 0 0 MICHAEL HAUGEN TREASURER 1.00 X X 0 0 0 ROBERT VICTOR CHAIR TO DEC 2023 1.00 X 0 0 0 YONCA AGATAN CHIEF FINANCIAL OFFICER 40.00 X 208225 0 80464 CHRISTOPHER ZIEMBA PRINCIPAL - HIGH SCHOOL 40.00 X 163687 0 78442 JOEL BOYD CHIEF EXECUTIVE OFFICER 40.00 X 123275 0 38886 MATTHEW TROHA CHIEF OPERATING OFFICER 40.00 X 224762 0 99308 JEFFREY PESTRAK EXECUTIVE SCHOOLS OFFICER 40.00 X 218302 0 100974 PETER LEE CHIEF INFORMATION OFFICER 40.00 X 209609 0 97918 JESSICA VAREVICE CHIEF ACADEMIC OFFICER 40.00 X 204809 0 33617 SALIYAH CRUZ CHIEF EQUITY OFFICER 40.00 X 199302 0 33685 YVETTE NUNEZ CHIEF OF STAFF 40.00 X 197627 0 21921 BRIAN MCLAUGHLIN REGIONAL SCHOOLS OFFICER 45.00 X 216585 0 92931 NAEEMAH SEWARD REGIONAL SCHOOLS OFFICER 45.00 X 189516 0 70556 ELIZABETH FARRUGGIA DEPUTY CHIEF OF SPECIALIZED SERVICES 45.00 X 157448 0 79914 ASHLEY BALDWIN REGIONAL SCHOOLS OFFICER 45.00 X 183242 0 20281 DANIEL BELL DEPUTY CHIEF OF FINANCE 45.00 X 170651 0 32230 SCOTT GORDON FORMER OFFICER (CEO) 40.00 X 287789 0 114612 2954829 0 995739 77 1 1 0 NUTRITION INC 580 WENDEL ROAD SUITE 100 IRWIN PA 15642 FOOD SERVICES 6650286 SPECIALIZED EDUCATION SERVICES INC 2 AQUARIUM DR SUITE 100 CAMDEN NJ 08103 EDUCATIONAL SERVICES 4804875 CHG ALTERNATIVE EDUCATION 11629 MANCHACA ROAD AUSTIN TX 78748 EDUCATIONAL SERVICES 3372521 COMCAST PO BOX 37601 PHILADELPHIA PA 19101 TELECOMMUNICATIONS SERVICES 2674148 CDW GOVERNMENT INC 75 REMITTANCE DRIVE SUITE 1515 CHICAGO IL 60675 TECHNOLOGY SERVICES 2627987 41 14942090 1417832 499852 16359922 NST MANAGEMENT FEE REVENUE 611710 30143122 30143122 DISTRICT SUBSIDIES 611110 11237257 11237257 NST SERVICES TO MASTERY SCHOOLS 611110 1500031 1500031 E-RATE 611110 682928 682928 EARLY COLLEGE PROGRAM 611110 672000 672000 490141 490141 44725479 431287 431287 MISCELLANEOUS REVENUE 900099 67703 67703 FOOD SERVICE REVENUE 900099 1707 1707 69410 61586098 44725479 0 500697 675423 675423 2850179 1037404 1812775 20604241 13484663 7119578 2517045 1583056 933989 3459107 2278211 1180896 1659512 1060133 599379 99657 99657 645924 645924 4532991 3198798 1334193 344641 5378 339263 663329 296815 366514 2121346 1846985 274361 1004675 1004675 1193836 1128146 65690 315291 226247 89044 38267 38267 5831863 5831863 56471 56471 FOOD SERVICE EXPENSE 7421998 7421998 SPECIAL EDUCATION 507993 507993 BAD DEBT EXPENSE 212314 212314 BOOKS 181980 181980 45094 20208 24886 56983177 41789976 15193201 0 3140998 5078534 18104713 9587902 3743844 2649944 295370 312853 39806292 25569635 13847478 14236657 13264198 3959697 4154590 43092100 49284678 7910567 9766476 87913 43950 21869158 21645551 29867638 31455977 X 13224462 17828701 13224462 17828701 43092100 49284678 4602921 1318 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 267500 267500 12851169 8125165 4726004 23406187 15392740 8013447 3281436 2051730 1229706 14236657 DUE FROM OTHER GOVERNMENTAL ENTITIES 11040 DEFERRED OUTFLOWS FROM PENSIONS 3937595 DEFERRED OUTFLOWS FROM OPEB (OTHER POSTEMPLOYMENT BENEFITS) 169000 DEPOSITS 36955 4154590 NET OPEB LIABILITY 794000 NET PENSION LIABILITY 19707000 DEFERRED INFLOWS FROM PENSIONS 385000 DEFERRED INFLOWS FROM OPEB 235394 DUE TO OTHER GOVERNMENTAL ENTITIES 946 LEASE LIABILITY 122939 SUBSCRIPTION LIABILITY 400272 21645551 63005705 1318 1418289 1419607 61586098 0 61586098 58401466 1418289 1418289 56983177 0 56983177 PART XI, LINE 2D - OTHER ADJUSTMENTS: ELIMINATE INTERNAL MANAGEMENT FEE 1,123,726. ELIMINATE INTERNAL TECHNOLOGY FEE 209,000. ELIMINATE INTERNAL GRANT 16,750. ELIMINATE ESSERS GRANT 68,813. PART XII, LINE 2D - OTHER ADJUSTMENTS: ELIMINATE INTERNAL MANAGEMENT FEE 1,123,726. ELIMINATE INTERNAL TECHNOLOGY FEE 209,000. ELIMINATE INTERNAL GRANT 16,750. ELIMINATE ESSERS GRANT 68,813. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE STUDENT/PARENT HANDBOOK IS DISTRIBUTED ANNUALLY TO ALL FAMILIES AND IS PUBLISHED ON OUR WEBSITE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVED VARIOUS GRANTS FROM THE FEDERAL COMMUNICATIONS COMMISSION AND FROM THE U.S. DEPARTMENTS OF EDUCATION AND AGRICULTURE, PASSED THROUGH THE PENNSYLVANIA DEPARTMENTS OF EDUCATION AND AGRICULTURE, AND ALSO PARTICIPATES IN VARIOUS REIMBURSEMENT PROGRAMS WITH THE PENNSYLVANIA DEPARTMENT OF EDUCATION. 1 MASTERY CHARTER SCHOOL - THOMAS CAMPUS 5700 WAYNE AVENUE PHILADELPHIA PA 19144 204861191 501(C)(3) 29770 0 PROGRAM EXPENSES MASTERY CHARTER SCHOOL - SHOEMAKER CAMPUS 5700 WAYNE AVENUE PHILADELPHIA PA 19144 204861234 501(C)(3) 32500 0 PROGRAM EXPENSES MASTERY CHARTER SCHOOL - PICKETT CAMPUS 5700 WAYNE AVENUE PHILADELPHIA PA 19144 651308951 501(C)(3) 90720 0 PROGRAM EXPENSES MASTERY CHARTER SCHOOL - GRATZ CAMPUS 5700 WAYNE AVENUE PHILADELPHIA PA 19144 452107493 501(C)(3) 99260 0 PROGRAM EXPENSES MASTERY PREP ELEMENTARY CHARTER SCHOOL 5700 WAYNE AVENUE PHILADELPHIA PA 19144 824221501 501(C)(3) 23459 0 PROGRAM EXPENSES MASTERY CHARTER SCHOOL - HARRITY ELEMENTARY 5700 WAYNE AVENUE PHILADELPHIA PA 19144 272575445 501(C)(3) 21322 0 PROGRAM EXPENSES MASTERY CHARTER SCHOOL - MANN ELEMENTARY 5700 WAYNE AVENUE PHILADELPHIA PA 19144 272575568 501(C)(3) 15370 0 PROGRAM EXPENSES HARDY WILLIAMS ACADEMY CHARTER SCHOOL 5700 WAYNE AVENUE PHILADELPHIA PA 19144 522173268 501(C)(3) 100707 0 PROGRAM EXPENSES MASTERY CHARTER SCHOOL PASTORIUS-RICHARDSON ELEMENTARY 5700 WAYNE AVENUE PHILADELPHIA PA 19144 462846820 501(C)(3) 6570 0 PROGRAM EXPENSES FREDERICK DOUGLASS MASTERY CHARTER SCHOOL 5700 WAYNE AVENUE PHILADELPHIA PA 19144 800619248 501(C)(3) 6572 0 PROGRAM EXPENSES 10 0 PART I, LINE 2: THE ORGANIZATION GRANTS FUNDS ONLY TO OTHER 501(C)(3) PUBLIC CHARITY CHARTER SCHOOLS WITHIN THE MASTERY CHARTER SCHOOL NETWORK. THE ORGANIZATION'S SHARED MANAGEMENT TEAM MONITORS THE PROPER USE OF ALL GRANT FUNDS. X X X X 0 0 0 0 0 0 0 1 0 SCOTT GORDON FORMER OFFICER (CEO) 262789 0 25000 0 0 0 93490 0 21122 0 402401 0 0 0 MATTHEW TROHA CHIEF OPERATING OFFICER 214762 0 10000 0 0 0 76133 0 23175 0 324070 0 0 0 JEFFREY PESTRAK EXECUTIVE SCHOOLS OFFICER 218302 0 0 0 0 0 77799 0 23175 0 319276 0 0 0 BRIAN MCLAUGHLIN REGIONAL SCHOOLS OFFICER 191585 0 25000 0 0 0 69381 0 23550 0 309516 0 0 0 PETER LEE CHIEF INFORMATION OFFICER 209609 0 0 0 0 0 74743 0 23175 0 307527 0 0 0 YONCA AGATAN CHIEF FINANCIAL OFFICER 208225 0 0 0 0 0 74743 0 5721 0 288689 0 0 0 NAEEMAH SEWARD REGIONAL SCHOOLS OFFICER 169516 0 20000 0 0 0 60966 0 9590 0 260072 0 0 0 CHRISTOPHER ZIEMBA PRINCIPAL - HIGH SCHOOL 145687 0 18000 0 0 0 54517 0 23925 0 242129 0 0 0 JESSICA VAREVICE CHIEF ACADEMIC OFFICER 190809 0 14000 0 0 0 10067 0 23550 0 238426 0 0 0 ELIZABETH FARRUGGIA DEPUTY CHIEF OF SPECIALIZED SERVICES 157448 0 0 0 0 0 55989 0 23925 0 237362 0 0 0 SALIYAH CRUZ CHIEF EQUITY OFFICER 199302 0 0 0 0 0 10135 0 23550 0 232987 0 0 0 YVETTE NUNEZ CHIEF OF STAFF 192627 0 5000 0 0 0 9800 0 12121 0 219548 0 0 0 ASHLEY BALDWIN REGIONAL SCHOOLS OFFICER 154242 0 29000 0 0 0 7964 0 12317 0 203523 0 0 0 DANIEL BELL DEPUTY CHIEF OF FINANCE 170651 0 0 0 0 0 8680 0 23550 0 202881 0 0 0 JOEL BOYD CHIEF EXECUTIVE OFFICER 123275 0 0 0 0 0 33000 0 5886 0 162161 0 0 0 PART I, LINE 7 END OF YEAR COMPENSATION DECISIONS ARE MADE BASED ON MASTERY'S PERFORMANCE EVALUATION FRAMEWORK FOR SCHOOL LEADERS (CHIEF EXECUTIVE OFFICER AND PRINCIPALS), KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES. X 1 499852 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): THE NUMBER IN THIS COLUMN REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART IV, LINE 11F: MASTERY CHARTER HIGH SCHOOL'S FINANCIAL STATEMENTS ARE PREPARED UNDER GOVERNMENTAL AUDITING STANDARDS, WHICH DO NOT REQUIRE DISCLOSURE OF MANAGEMENT'S EVALUATION OF UNCERTAIN TAX POSITIONS. MANAGEMENT HAS PERFORMED THIS EVALUATION AND IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THE SCHOOL'S TAX-EXEMPT STATUS. FORM 990, PART VI, SECTION A, LINE 8B THE SCHOOL HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE CHIEF EXECUTIVE OFFICER (CEO) AND BOARD OF DIRECTORS REVIEW THE FORM 990 BEFORE IT IS SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES AND COVERED PERSONS MUST ADHERE TO THE CONFLICT OF INTEREST POLICY. EMPLOYEES UNSURE AS TO WHETHER A CERTAIN TRANSACTION, ACTIVITY, OR RELATIONSHIP CONSTITUTES A CONFLICT OF INTEREST SHOULD DISCUSS IT WITH THEIR IMMEDIATE SUPERVISOR OR HUMAN RESOURCES FOR CLARIFICATION. ANY EXCEPTIONS TO THE POLICY MUST BE APPROVED IN WRITING BY THE CEO. FAILURE TO ADHERE TO THIS POLICY, INCLUDING FAILURE TO DISCLOSE ANY CONFLICTS OR TO SEEK AN EXCEPTION, MAY RESULT IN DISCIPLINARY ACTION, UP TO AND INCLUDING TERMINATION. COVERED PERSONS INCLUDE BOARD MEMBERS AND ADMINISTRATORS (DEFINED AS THOSE WHO (A) TAKE OR RECOMMEND OFFICIAL ACTION WHICH IS "NON-MINISTERIAL", THAT IS, THE ACTION IS DISCRETIONARY OR (B) WHO EXERCISE MANAGEMENT OR OPERATIONAL OVERSIGHT). ALL COVERED PERSONS SHALL FILE ANNUALLY A STATEMENT OF FINANCIAL INTEREST WITH THE SCHOOL AT WHICH THEY ARE EMPLOYED OR ON WHICH BOARD THEY SERVE. ANY COVERED PERSON WHO BELIEVES HIMSELF TO HAVE A CONFLICT SHOULD SEEK ADVICE OF COUNSEL AND, IF SO ADVISED, SHOULD RECUSE HIMSELF FROM PARTICIPATION IN THE ACTION CREATING THE POTENTIAL CONFLICT. IF THE COVERED PERSON IS A MEMBER OF THE BOARD AND, IF ADVISED BY COUNSEL, HE SHOULD ALSO DISCLOSE THE POTENTIAL CONFLICT AT THE MEETING OF THE BOARD. SUBJECT TO THE PROVISIONS OF THE PENNSYLVANIA PUBLIC OFFICIAL AND EMPLOYEE ETHICS ACT, CONTRACTS BETWEEN A MASTERY SCHOOL AND A BUSINESS IN WHICH THE COVERED PERSON OR HIS SPOUSE OR CHILD IS ASSOCIATED ARE PROHIBITED. FORM 990, PART VI, SECTION B, LINE 15 SCHOOL LEADERSHIP (PRINCIPAL AND KEY EMPLOYEES) SALARY SCALES AND OTHER INCENTIVE PROGRAMS ARE APPROVED BY THE BOARD OF TRUSTEES ON AN ANNUAL BASIS. THE PROPOSED SCALES AND INCENTIVES ARE DETERMINED BASED ON A COMBINATION OF MARKET DATA (I.E., COMPARABILITY TO LOCAL AND SUBURBAN SCHOOL DISTRICTS USING THEIR FORM 990), SCHOOL BUDGETS AND OTHER CONSIDERATIONS. THE CHIEF EXECUTIVE OFFICER'S COMPENSATION IS SET BY THE BOARD OF TRUSTEES AFTER COMPLETION OF AN EVALUATION OF PROGRESS TOWARDS ANNUAL PERFORMANCE GOALS. LASTLY, ANNUAL SALARY CHANGES ARE TIMELY DOCUMENTED THROUGH SALARY CONFIRMATION EMAILS AND NEW HIRE COMPENSATION IS TIMELY DOCUMENTED THROUGH OFFER LETTERS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 MASTERY CHARTER HIGH SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.