RUSSELL BYERS CHARTER SCHOOL: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: RUSSELL BYERS CHARTER SCHOOL (EIN 25-1867604)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-05-01
IRS object ID: 202421229349302262
Schema version: 2022v5.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-01T13:27:44-05:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	510229493	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BARBACANE THORNTON & COMPANY LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	503 CARR ROAD SUITE 100	AddressLine1Txt
City	WILMINGTON	CityNm
State Abbreviation	DE	StateAbbreviationCd
ZIP	19809	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	251867604	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RUSSELL BYERS CHARTER SCHOOL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	RUSS	BusinessNameControlTxt
Phone	2159721700	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1911 ARCH STREET	AddressLine1Txt
City	PHILADELPHIA	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	19103	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LINDA GAMBLE	PersonNm
Person Title	BOARD CHAIR	PersonTitleTxt
Phone	2159721700	PhoneNum
Signature	2024-05-01	SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	LINDA	PersonFirstNm
Person Last	GAMBLE	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	STEVEN N KUTSUFLAKIS CPA	PreparerPersonNm
PTIN	P02478766	PTIN
Phone	3024798940	PhoneNum
Preparation	2024-05-01	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	LINDA GAMBLE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1911 ARCH STREET	AddressLine1Txt
City	PHILADELPHIA	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	19103	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$14,645,280	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.BYERSCHOOL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2001	FormationYr
Legal Domicile State	PA	LegalDomicileStateCd
Activity Or Mission	PROVIDING ELEMENTARY EDUCATION AND RELATED SERVICES TO ELEMENTARY SCHOOL STUDENTS.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	102	TotalEmployeeCnt
Total Volunteers	1000	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,535,286	PYContributionsGrantsAmt
CY Contributions Grants	$4,443,982	CYContributionsGrantsAmt
PY Program Service Revenue	$10,769,187	PYProgramServiceRevenueAmt
CY Program Service Revenue	$10,084,964	CYProgramServiceRevenueAmt
PY Investment Income	$1,063	PYInvestmentIncomeAmt
CY Investment Income	$115,065	CYInvestmentIncomeAmt
PY Other Revenue	$1,640	PYOtherRevenueAmt
CY Other Revenue	$1,269	CYOtherRevenueAmt
PY Total Revenue	$14,307,176	PYTotalRevenueAmt
CY Total Revenue	$14,645,280	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	$5,487,539	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$6,711,503	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$6,092,456	PYOtherExpensesAmt
CY Other Expenses	$6,064,433	CYOtherExpensesAmt
PY Total Expenses	$11,579,995	PYTotalExpensesAmt
CY Total Expenses	$12,775,936	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,727,181	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,869,344	CYRevenuesLessExpensesAmt
Total Assets BOY	$24,110,569	TotalAssetsBOYAmt
Total Assets EOY	$25,258,649	TotalAssetsEOYAmt
Total Liabilities BOY	$21,274,237	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$20,552,973	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,836,332	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,705,676	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE ELEMENTARY EDUCATION AND RELATED SERVICES TO ELEMENTARY SCHOOL STUDENTS ALSO, TO PROVIDE STUDENT ROOTS AND SAFE STIMULATING ENVIORNMENT WITH A RIGOROUS ACADEMIC EDUCATION GROUNDED IN EXPEDITIONARY LEARNING	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$10,945,722	ExpenseAmt
Revenue	$10,086,233	RevenueAmt
Desc	CHARTER SCHOOL PROVIDING EDUCATION TO STUDENTS IN THE CITY OF PHILADELPHIA.	Desc
Total Program Service Expenses	$10,945,722	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	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	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	Yes (1)	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	9	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	102	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
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	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	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
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CHARTER CHOICES	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 (13 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
DIANE DAVIS
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
ESTEE PICKENS
SECRETARY	2.00	Yes (X)	$0	$0	$0	Yes (X)
IMANI POWELL
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
LEAH KATZ
BOARD MEMBER	2.00	Yes (X)	$0	$0	$0
LINDA GAMBLE
CHAIR	2.00	Yes (X)	$0	$0	$0	Yes (X)
LOUISA MYGATT
VICE CHAIR	2.00	Yes (X)	$0	$0	$0	Yes (X)
ROB CRAVEN
TREASURER	2.00	Yes (X)	$0	$0	$0	Yes (X)
STACY RYAN
FACULTY REPRESENTATIVE	2.00	Yes (X)	$0	$0	$0
TIFFANY TROTTER-COLEMAN
PARENT REPRESENTATIVE	2.00	Yes (X)	$0	$0	$0
JESSICA RAMOS
CEO	40.00		$108,335	$0	$4,650	Yes (X)
COREY TURKISH
CO-PRINCIPAL	40.00		$153,640	$0	$6,000		Yes (X)
DEBORAH SPERBECK
DIRECTOR OF HR AND OPERATIONS	40.00		$119,664	$0	$34,909		Yes (X)
MARC O' CONNOR
DIRECTOR OF TECHNOLOGY	40.00		$142,270	$0	$5,384		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$523,909	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$50,943	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	4	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	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
KFS INC EDU SERVICES
PO BOX 884	BRYN MAWR	PA	19010	SUB/SPED SERVICES	$692,651
BRETT DINOVI
PO BOX 8223	CHRRY HILL	NJ	08002	SUB/SPED SERVICES	$382,405
BTC FOODS INC
580 WENDEL ROAD	IRWIN	PA	15642	FOOD SERVICE AGENT	$221,602
NYMAN ASSOCIATES
0 COMMERCE DRIVE SUITE 205	FORT WASHINGTON	PA	19034	SUB/SPED SERVICES	$134,932
CJ MAINTENANCE
9254 BENDIX RD	COLUMBIA	MD	21045	CUSTODIAL SERVICES	$131,355

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt
Related Organizations	$405,604	RelatedOrganizationsAmt
Government Grants	$4,038,378	GovernmentGrantsAmt
Total Contributions	$4,443,982	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
STUDENT SUBSIDIES	611110	$9,800,836	$9,800,836
CHILDCARE FEES	611110	$204,429	$204,429
OTHER SUBSIDIES	611110	$79,699	$79,699

Field	Value	IRS element (for citing)
Total Program Service Revenue	$10,084,964	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$115,065	TotalRevenueColumnAmt
Exclusion	$115,065	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,269	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,269	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,269	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$14,645,280	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,086,233	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$115,065	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	$741,974	TotalAmt
Program Services	$593,579	ProgramServicesAmt
Management And General	$148,395	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,439,749	TotalAmt
Program Services	$3,551,799	ProgramServicesAmt
Management And General	$887,950	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$72,841	TotalAmt
Program Services	$58,273	ProgramServicesAmt
Management And General	$14,568	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,059,251	TotalAmt
Program Services	$847,401	ProgramServicesAmt
Management And General	$211,850	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$397,688	TotalAmt
Program Services	$318,150	ProgramServicesAmt
Management And General	$79,538	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$67,736	TotalAmt
Management And General	$67,736	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$116,761	TotalAmt
Management And General	$116,761	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$2,573,354	TotalAmt
Program Services	$2,438,101	ProgramServicesAmt
Management And General	$135,253	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$297,056	TotalAmt
Program Services	$297,056	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$5,453	TotalAmt
Program Services	$5,453	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,175,925	TotalAmt
Program Services	$1,175,925	ProgramServicesAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$9,884	TotalAmt
Program Services	$9,884	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$918,803	TotalAmt
Program Services	$918,803	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$105,054	TotalAmt
Program Services	$84,043	ProgramServicesAmt
Management And General	$21,011	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
BOOK/SUPPLIES	$735,761	$588,609	$147,152
OTHER EXPENSES	$39,010	$39,010
DUES	$19,636	$19,636

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,775,936	TotalAmt
Program Services	$10,945,722	ProgramServicesAmt
Management And General	$1,830,214	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$4,099,147	BOYAmt
EOY	$1,885,966	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,319,586	BOYAmt
EOY	$5,932,323	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$970,530	BOYAmt
EOY	$1,123,225	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$54,157	BOYAmt
EOY	$324,072	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$77,770	BOYAmt
EOY	$92,861	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$18,328,996	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,842,746	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$16,014,352	BOYAmt
EOY	$15,486,250	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$575,027	BOYAmt
EOY	$413,952	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$24,110,569	BOYAmt
EOY	$25,258,649	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,419,129	BOYAmt
EOY	$1,641,533	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$372,315	BOYAmt
EOY	$353,822	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$19,482,793	BOYAmt
EOY	$18,557,618	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$21,274,237	BOYAmt
EOY	$20,552,973	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	$2,075,773	BOYAmt
EOY	$4,124,162	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$760,559	BOYAmt
EOY	$581,514	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,836,332	BOYAmt
EOY	$4,705,676	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$24,110,569	BOYAmt
EOY	$25,258,649	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,869,344	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
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)
School	Yes (X)	SchoolInd

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	$988,516	OtherCostOrOtherBasisAmt
Depreciation	$347,243	DepreciationAmt
Book Value	$641,273	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$16,959,000	OtherCostOrOtherBasisAmt
Depreciation	$1,750,162	DepreciationAmt
Book Value	$15,208,838	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$381,480	OtherCostOrOtherBasisAmt
Depreciation	$745,341	DepreciationAmt
Book Value	-$363,861	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$15,486,250	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
DEFERRED INFLOWS RELATED TO TO PENSION	$546,882
DEFERRED INFLOWS RELATED TO OPEB	$96,000
NET PENSION LIABILITY	$2,890,000
NET OPEB LIABILITY	$120,000
LEASE LIABILITY	$14,904,736

Field	Value	IRS element (for citing)
Total Liability	$18,557,618	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$14,645,280	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$14,645,280	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$14,645,280	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$12,775,936	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$12,775,936	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$12,775,936	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, HAS NO PROVISION FOR FEDERAL INCOME TAXES. THE SCHOOL QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). THE SCHOOL DID NOT ENGAGE IN ANY UNRELATED BUSINESS ACTIVITIES DURING THE FISCAL YEAR. MANAGEMENT BELIEVES MORE LIKELY THAN NOT THAT ITS TAX-EXEMPT STATUS AND TAX POSITIONS WILL BE SUSTAINED IF EXAMINED BY AUTHORITIES.	ExplanationTxt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	THE SCHOOL'S RACIAL NONDISCRIMINATION POLICY IS PUBLICIZED ON RACK CARD OR BROCHURE FOR EACH UPCOMING YEAR.
SCHEDULE E, PART I, LINE 6	THE SCHOOL RECEIVES VARIOUS GRANTS FROM THE US DEPARTMENT OF EDUCATION, PASSED THROUGH THE PENNSYLVANIA DEPARTMENT OF EDUCATION AND ALSO PARTICIPATES IN VARIOUS REIMBURSEMENT PROGRAMS WITH THE PENNSYLVANIA DEPARTMENT OF EDUCATION.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
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 (2 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
COREY TURKISH
CO-PRINCIPAL	$121,264	$0	$0	$0	$32,376	$0	$6,000	$0	$0	$0	$159,640	$0	$0	$0
DEBORAH SPERBECK
DIRECTOR OF HR AND OPERATIONS	$102,512	$0	$0	$0	$17,152	$0	$34,909	$0	$0	$0	$154,573	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	BYERSCHOOL FOUNDATION, A RELATED 501(C)(3) PUBLIC CHARITY, IS CONSIDERED A MEMBER OF RUSSELL BYERS CHARTER SCHOOL.
FORM 990, PART VI, SECTION A, LINE 7A	AT LEAST ONE OF THE MEMBERS OF THE BOARD SHALL BE SELECTED BY THE BOARD OF TRUSTEES OF THE BYERSCHOOL FOUNDATION; PROVIDED, HOWEVER, THAT SUCH MEMBER SHALL NOT ALSO BE A MEMBER OF THE BOARD OF THE BYERSCHOOL FOUNDATION.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM THE CEO AND BOARD OF DIRECTORS REVIEW THE FORM 990 BEFORE IT IS SUBMITTED TO THE INTERNAL REVNEUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST POLICY APPLIES TO ALL THE OFFICERS, BOARD MEMBERS AND EMPLOYEES OF THE RUSSELL BYERS CHARTER SCHOOL IN THE EVENT THAT CONFLICT OR APPEARANCE OF CONFLICT OF INTEREST ARISES, THE MATTER SHALL BE REFERRED TO AND INVESTIGATED BY THE PRINCIPAL WHO WILL REPORT THE RESULTS OF HIS/HER INVESTIGATION TO THE BOARD OF TRUSTEES. THE PRINCIPAL SHALL CALL ALL INSTANCES INVOLVING CONFLICT OF INTEREST TO THE ATTENTION OF THE BOARD WITH HIS/HER RECOMMENDATIONS AS TO HOW THE SITUATION MIGHT BE RESOLVED. IN THE EVENT THAT A CONFLICT OR APPEARANCE OF CONFLICT OF INTEREST ARISES REGARDING A BOARD MEMBER, THE SITUATION SHALL BE INVESTIGATED BY A COMMITTEE OF ATLEAST THREE (3) BOARD MEMBERS APPOINTED BY THE PRESIDENT OF TEH BOARD. IF THE QUESTION OF CONFLICT OF INTEREST INVOLVES THE PRESIDENT, THE INVESTIGATING COMMITTEE SHALL BE APPOINTED BY THE VICE PRESIDENT. THE INVESTIGATING COMMITTEE SHALL REPORT ITS FINDINGS TO THE BOARD ALONG WITH ANY RECOMMENDATIONS FOR BOARD ACTION AFTER CONSIDERING ALL FACTS IN THE MATTER THE BOARD SHALL VOTE TO TAKE WHATEVER ACTION IT DEEMS APPROPRIATE. THE BOARD MEMBER IN QUESTION SHALL NOT VOTE IN SUCH MATTERS. ALL VIOLATIONS OF THE FOREGOING POLICY ARE SUBJECT TO APPROPRIATE DISCIPLINARY ACTION, INCLUDING DISMISSAL AND ANY PENALTIES AS PRESCRIBED BY LAW.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION REVIEW OF THE CEO IS PART OF THE BUDGET PROCESS AND IS REVIEWED BY THE BOARD OF TRUSTEED KEY STAFF CHANGES ARE PROPOSED, REVIEWED AND ADOPTED BY THE BOARD OF TRUSTEES BUDGET COMMITTE AND FULL BOARD. IN ADDITION TO OTHER SIMILAR ORGANIZATIONS THAT IS MADE AVAILABLE BY THE DEPARTMENT OF EDUCATION AS A SOURCE OF COMPARABILITY THE DELIBERATION AND FINAL DECISION ARE TIMELY DOCUMENTED AS PART OF THE COMMITTEE AND/OR BOARD MINUTES FORM 990, PART VII, SECTION B, LINE 15B. THE ORGANIZATION DOES NOT HAVE ANY OTHER COMPENSATED PERSON THAT MEETS THE IRS DEFINITION OF OFFICER OR KEY EMPLOYEE.
FORM 990, PART VI, SECTION C, LINE 19	THE GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11G	SPECIAL EDUCATION: PROGRAM SERVICE EXPENSES 2,362,625. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,362,625. INSTRUCTIONAL CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 30,170. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,170. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 35,784. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,784. NURSE SERVICES: PROGRAM SERVICE EXPENSES 30,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,000. BUSINESS AND PAYROLL SERVICES: PROGRAM SERVICE EXPENSES 15,306. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,306. OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 99,469. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 99,469.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	BYERSCHOOL FOUNDATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1926 ARCH STREET SUITE 3F	AddressLine1Txt
City	PHILADELPHIA	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	19103	ZIPCd

Field	Value	IRS element (for citing)
Primary Activities	TO SUPPORT RUSSELL BYERS CHARTER SCHOOL	PrimaryActivitiesTxt
Legal Domicile State	PA	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 12C, III-FI	PublicCharityStatusTxt
Direct Controlling NA	N/A	DirectControllingNACd
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (1)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (1)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
BYERSCHOOL FOUNDATION
R	$405,604	ACTUAL CASH AMOUNT
BYERSCHOOL FOUNDATION
K	$1,010,845	ACTUAL LEASE PAYMENT