2024-05-01T13:27:44-05:00 2023-06-30 510229493 BARBACANE THORNTON & COMPANY LLP 503 CARR ROAD SUITE 100 WILMINGTON DE 19809 990 2022-07-01 251867604 RUSSELL BYERS CHARTER SCHOOL RUSS 2159721700 1911 ARCH STREET PHILADELPHIA PA 19103 LINDA GAMBLE BOARD CHAIR 2159721700 2024-05-01 LINDA GAMBLE 999009999 0 STEVEN N KUTSUFLAKIS CPA P02478766 3024798940 2024-05-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LINDA GAMBLE 1911 ARCH STREET PHILADELPHIA PA 19103 14645280 0 X WWW.BYERSCHOOL.ORG X 2001 PA PROVIDING ELEMENTARY EDUCATION AND RELATED SERVICES TO ELEMENTARY SCHOOL STUDENTS. 9 9 102 1000 0 0 3535286 4443982 10769187 10084964 1063 115065 1640 1269 14307176 14645280 0 0 0 0 5487539 6711503 0 0 0 6092456 6064433 11579995 12775936 2727181 1869344 24110569 25258649 21274237 20552973 2836332 4705676 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 0 0 10945722 10086233 CHARTER SCHOOL PROVIDING EDUCATION TO STUDENTS IN THE CITY OF PHILADELPHIA. 10945722 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 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 0 1 0 0 0 1 9 0 102 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CHARTER CHOICES 2154819777 222 KESWICK AVENUE GLENSIDE PA 19038 DIANE DAVIS BOARD MEMBER 2.00 X 0 0 0 ESTEE PICKENS SECRETARY 2.00 X X 0 0 0 IMANI POWELL BOARD MEMBER 2.00 X 0 0 0 LEAH KATZ BOARD MEMBER 2.00 X 0 0 0 LINDA GAMBLE CHAIR 2.00 X X 0 0 0 LOUISA MYGATT VICE CHAIR 2.00 X X 0 0 0 ROB CRAVEN TREASURER 2.00 X X 0 0 0 STACY RYAN FACULTY REPRESENTATIVE 2.00 X 0 0 0 TIFFANY TROTTER-COLEMAN PARENT REPRESENTATIVE 2.00 X 0 0 0 JESSICA RAMOS CEO 40.00 X 108335 0 4650 COREY TURKISH CO-PRINCIPAL 40.00 X 153640 0 6000 DEBORAH SPERBECK DIRECTOR OF HR AND OPERATIONS 40.00 X 119664 0 34909 MARC O' CONNOR DIRECTOR OF TECHNOLOGY 40.00 X 142270 0 5384 523909 0 50943 4 0 1 0 KFS INC EDU SERVICES PO BOX 884 BRYN MAWR PA 19010 SUB/SPED SERVICES 692651 BRETT DINOVI PO BOX 8223 CHRRY HILL NJ 08002 SUB/SPED SERVICES 382405 BTC FOODS INC 580 WENDEL ROAD IRWIN PA 15642 FOOD SERVICE AGENT 221602 NYMAN ASSOCIATES 0 COMMERCE DRIVE SUITE 205 FORT WASHINGTON PA 19034 SUB/SPED SERVICES 134932 CJ MAINTENANCE 9254 BENDIX RD COLUMBIA MD 21045 CUSTODIAL SERVICES 131355 5 405604 4038378 4443982 STUDENT SUBSIDIES 611110 9800836 9800836 CHILDCARE FEES 611110 204429 204429 OTHER SUBSIDIES 611110 79699 79699 10084964 115065 115065 MISCELLANEOUS REVENUE 900099 1269 1269 1269 14645280 10086233 0 115065 X 741974 593579 148395 4439749 3551799 887950 72841 58273 14568 1059251 847401 211850 397688 318150 79538 67736 67736 116761 116761 2573354 2438101 135253 297056 297056 5453 5453 1175925 1175925 9884 9884 918803 918803 105054 84043 21011 BOOK/SUPPLIES 735761 588609 147152 OTHER EXPENSES 39010 39010 DUES 19636 19636 12775936 10945722 1830214 0 4099147 1885966 2319586 5932323 970530 1123225 54157 324072 77770 92861 18328996 2842746 16014352 15486250 575027 413952 24110569 25258649 1419129 1641533 372315 353822 19482793 18557618 21274237 20552973 X 2075773 4124162 760559 581514 0 0 2836332 4705676 24110569 25258649 1869344 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 988516 347243 641273 16959000 1750162 15208838 381480 745341 -363861 15486250 DEFERRED INFLOWS RELATED TO TO PENSION 546882 DEFERRED INFLOWS RELATED TO OPEB 96000 NET PENSION LIABILITY 2890000 NET OPEB LIABILITY 120000 LEASE LIABILITY 14904736 18557618 X 14645280 0 14645280 0 14645280 12775936 0 12775936 0 12775936 PART X, LINE 2: 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. 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'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. 0 0 0 0 0 0 0 0 0 COREY TURKISH CO-PRINCIPAL 121264 0 0 0 32376 0 6000 0 0 0 159640 0 0 0 DEBORAH SPERBECK DIRECTOR OF HR AND OPERATIONS 102512 0 0 0 17152 0 34909 0 0 0 154573 0 0 0 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. BYERSCHOOL FOUNDATION 1926 ARCH STREET SUITE 3F PHILADELPHIA PA 19103 TO SUPPORT RUSSELL BYERS CHARTER SCHOOL PA 501(C)(3) LINE 12C, III-FI N/A 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 BYERSCHOOL FOUNDATION R 405604 ACTUAL CASH AMOUNT BYERSCHOOL FOUNDATION K 1010845 ACTUAL LEASE PAYMENT