2024-05-15T14:45:57-05:00 2023-06-30 510229493 BARBACANE THORNTON & COMPANY LLP 503 CARR ROAD SUITE 100 WILMINGTON DE 19809 990 2022-07-01 203597185 BOYS LATIN OF PHILADELPHIA CHARTER SCHOO BOYS 2153875149 5501 CEDAR AVENUE PHILADELPHIA PA 19143 COLLEEN SMITH CHIEF OPERATING OFFICER 2154703408 2024-05-15 1 COLLEEN SMITH 999009999 1 EDMUND FOSU-LARYEA CPA P02526016 3024798940 2024-05-15 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z COLLEEN SMITH 5501 CEDAR AVENUE PHILADELPHIA PA 19143 16817216 0 X WWW.BOYSLATIN.ORG X 2005 PA WE PREPARE BOYS FOR SUCCESS IN COLLEGE AND BEYOND USING AS OUR FOUNDATION ACLASSICAL LATIN EDUCATION, THE POSITIVE INFLUENCE OF BROTHERHOOD AND RICHRELATIONSHIPS. WE ARE A COMMUNITY THAT VALUES AND CULTIVATES CRITICAL THINKING,PERSONAL RESPONSIBILITY, EMOTIONAL INTELLIGENCE AND CHARACTER DEVELOPMENT. 14 14 136 0 0 0 5578411 4998880 11921789 11747591 6119 70745 0 0 17506319 16817216 0 0 0 0 6190426 7283143 0 0 0 5876658 5043403 12067084 12326546 5439235 4490670 16426377 19434514 14495644 13013111 1930733 6421403 NONE 0 0 9854838 11747591 BOYS LATIN OF PHILADELPHIA IS A COLLABORATIVE COMMUNITY OF MOTIVATED STUDENTS, SUPPORTIVE FAMILIES AND DEDICATED EDUCATORS. THE SCHOOL SERVES AS A NATIONAL COLLEGE PREPARATORY MODEL FOR EDUCATING BOYS BY NURTURING PERSONAL RESPONSIBILITY, EMOTIONAL INTELLIGENCE AND CHARACTER DEVELOPMENT. WE EMPOWER STUDENTS TO UNDERSTAND THEIR VOICE AND INCREASE THEIR FORTITUDE, SHAPING SCHOLARS WHO ARE SUCCESSFUL IN COLLEGE AND BEYOND. THE SCHOOL TEACHES LATIN, HAS A CREW TEAM AND OFFERS OPPORTUNITIES TO BOYS GRADES 6-12. 9854838 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 41 0 1 136 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X CHARTER CHOICES 2154819777 222 N KESWICK AVENUE GLENSIDE PA 19038 CHARLES BARRETT ADAMS TRUSTEE 1.00 X 0 0 0 MICHAEL BOWMAN TRUSTEE 1.00 X 0 0 0 ISAAC EWELL TRUSTEE 1.00 X 0 0 0 DR KEVIN JOHNSON TRUSTEE 1.00 X 0 0 0 ALBERT OEHELE TRUSTEE 1.00 X 0 0 0 DR NANCY ROBINSON-GARVIN TRUSTEE 1.00 X 0 0 0 FLOYD SIMPSON TRUSTEE 1.00 X 0 0 0 STEPHEN SMITH TRUSTEE 1.00 X 0 0 0 AMIR TUCKER TRUSTEE 1.00 X 0 0 0 KERRY WAGNER WOODWARD TREASURER 1.00 X 0 0 0 ELAINE WELLS TRUSTEE 1.00 X 0 0 0 WESLEY WYATT CHAIRMAN 1.00 X 0 0 0 PAUL YAKULIS TRUSTEE 1.00 X 0 0 0 PATRICK SOUTH SECRETARY 1.00 X 0 0 0 COLLEN SMITH COO 40.00 10.00 X 0 124825 32451 WILLIAM HAYES CEO 40.00 10.00 X 205000 0 36018 RUTH GONZALEZ DIRECTOR OF ADMINISTRATION 40.00 X 42670 89820 65888 247670 214645 134357 3 0 1 0 ANCHOR MANAGEMENT GROUP LLC 1000 CONSHOHOCKEN ROAD SUIT 201 CONSHOHOCKEN PA 19428 BUILDING REPAIRS 461575 LINTONS FOOD SERVICE MANAGEMENT 1800 MOTOR PARKWAY ISLANDIA NY 11749 FOOD SERVICE MANAGEMENT 430847 BOYS LATIN FOUNDATION 339 N 63RD STREET PHILADELPHIA PA 19139 SHARED SERVICES 365258 SHI INTERNATIONAL PO BOX 952121 DALLAS TX 75395 TECHNOLOGY 170685 LYNC TRANSPORTATION SERVICES 2913 LARKSPUR LANE SECANE PA 19018 TRANSPORTATION 130267 5 4490838 508042 4998880 TUITION 900099 11660689 11660689 OTHER 900099 86902 86902 11747591 70745 70745 16817216 11747591 0 70745 X 797750 398875 398875 4809697 4347886 461811 547442 532845 14597 736310 654881 81429 391944 337072 54872 5069 2231 2838 75173 63819 11354 162310 162310 1294783 1099219 195564 27748 27748 514760 514760 44284 44284 280652 280652 67475 67475 170087 170087 824929 824929 167897 167897 FOOD SERVICE 540356 540356 MISCELLANIOUS 443723 347916 95807 TRANSPORTATION 318682 318682 SPED TUITION 105475 105475 12326546 9854838 2471708 0 3326422 4714876 2612933 2531333 1126421 1148852 1542478 1254912 114060 56835 17213736 8341440 6893289 8872296 75674 228143 735100 627267 16426377 19434514 1749468 1304581 105935 5970720 5728717 6775456 5873878 14495644 13013111 X 1930733 6421403 1930733 6421403 16426377 19434514 4490670 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1335738 1335738 8958523 8341440 617083 3536323 3536323 3383152 3383152 8872296 DEFERRED INFLOWS OF RESOURCES 1150065 LEASE LIABILITIES 232813 NET OPEB LIABILITIES 179000 NET PENSION LIABILITIES 4312000 5873878 PART X - FASB ASC 740 FOOTNOTE THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE CODE. THE SCHOOL ADOPTED THE PROVISIONS OF ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. THE SCHOOL FILES A RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX ANNUALLY. THE SCHOOL'S RETURNS FOR 2020, 2021 AND 2022 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. 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 SCHOOL INCLUDES THE NONDISRIMATORY POLICIES IN ITS HANDBOOK WHICH IS PROVIDED ANNUALLY TO ALL FAMILIES, AND PUBLISHED ON THE SCHOOL'S WEBSITE. SCHEDULE E, PART I, LINE 6 SEE PART II X X 0 0 0 0 0 0 0 0 0 WILLIAM HAYES CEO 205000 0 0 0 0 0 0 0 36018 0 241018 0 0 0 RUTH GONZALEZ DIRECTOR OF ADMINISTRATION 42670 89820 0 0 0 0 0 0 32264 33624 74934 123444 0 0 COLLEN SMITH COO 0 124825 0 0 0 0 0 0 0 32451 0 157276 0 0 FORM 990, PART VI, SECTION A, LINE 3 THE SCHOOL ENTERED INTO A SHARDED SERVICES AGREEMENT WITH THE BOYS LATIN FOUNDATION ("FOUNDATION"). UNDER THE AGREEMENT, THE FOUNDATION PROVIDES EDUCATION SERVICES (INCLUDING TEACHER COACHING AND SUPPORT, CURRICULUM AND DATA) AND ADMINISTRATIVE SERVICES (INCLUDING FACILITY OEPRATION AND MAINTENANCE, TECHNOLOGY, BUSINESS) FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND WILL BE REVIEWED BY CEO AND THE BOARD OF DIRECTORS BEFORE IT IS SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATED IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND PRESIDENT OF THE BOARD OF TRUSTEES. COMPARATILITY DATA IS GATHERED AND ASSESSED, BOTH FROM SCHOOL DISTRICT OF PHILADELPHIA ROLES AS WELL AS CHARTER PEERS FOR DETERMINING COMPENSATION. THE DECISION IS RECORDED VIA OFFER LETTER/CONTRACTUAL DOCUMENTATION. THE COMPARABLE ANALYSIS IS AVAILABLE FOR FURTHER SUBSTANTIATION. FORM 990, PART VI, SECTION C, LINE 19 SEE SCHEDULE O FORM 990, PART IX, LINE 11G OTHER: PROGRAM SERVICE EXPENSES 1,099,219. MANAGEMENT AND GENERAL EXPENSES 195,564. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,294,783. FORM 990, PART XII, LINE 2C THE SCHOOLS BOARD AND EXECUTIVE DIRECTOR AND RESPONSIBLE FOR OVERSIGHT AND ASSUME RESONSIBILITY FOR THE AUDIT. CHOICE HOLDINGS 5501 CEDAR AVE PHILADELPHIA PA 19143 PA 0 0 BOYS LATIN OF PHILADELPHIA CS BOYS LATIN FOUNDATION 339 N 63RD STREET PHILADELPHIA PA 19139 300395239 TO SUPPORT BOYS LATIN OF PHILA CHARTER PA 501(C)(3) LINE 12A, I BOYS LATIN OF PHILADELPHIA CHARTER SCHOOL 1 0 0 1 0 0 0 0 0 0 0 1 0 1 1 1 0 0 0 0 BOYS LATIN FOUNDATION K 99304 LEASE BOYS LATIN FOUNDATION M 576774 ACTUAL COST