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CHARTER SCHOOL FINANCING PARTNERSHIP LLC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CHARTER SCHOOL FINANCING PARTNERSHIP LLC (EIN 26-1521682)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-08
IRS object ID
202441299349301914
Schema version
2023v5.0
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

FieldValueIRS element (for citing)
Return2024-05-08T10:29:06-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042571780PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1AAFCPAS INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line150 WASHINGTON STREETAddressLine1Txt
CityWESTBOROUGHCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01581ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN261521682EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHARTER SCHOOL FINANCING PARTNERSHIPBusinessNameLine1Txt
Business Name Line2LLCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCHARBusinessNameControlTxt
Phone6177201999PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11 WASHINGTON MALL 12TH FLOORAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02108ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCATHERINE RODRIGUEZPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6177201999PhoneNum
Signature2024-05-03SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstCATHERINEPersonFirstNm
Person LastRODRIGUEZPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANDREW R PURICELLI CPAPreparerPersonNm
PTINP01633436PTIN
Phone5083669100PhoneNum
Preparation2024-05-03PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCATHERINE RODRIGUEZPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11 WASHINGTON MALL 12TH FLOORAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02108ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$780,945GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2007FormationYr
Legal Domicile StateDELegalDomicileStateCd
Activity Or MissionCHARTER SCHOOL FINANCING PARTNERSHIP, LLC (CSFP) IS ORGANIZED AND OPERATED EXCLUSIVELY ENCOURAGE, FACILITATE, AND ASSIST IN THE FINANCING OF CHARTER SCHOOLS AND ALL EDUCATIONAL ACTIVITIES RELATED THERETO. THE HOUSING PARTNERSHIP NETWORK, INC. AND FIVE OF ITS MEMBERS, WHO ARE LEADING LENDERS TO CHARTER SCHOOLS, JOINED TOGETHER TO CREATE CSFP - A GROUNDBREAKING VEHICLE TO ACCESS SECONDARY MARKET FINANCING FOR CHARTER SCHOOLS THAT SERVE DISADVANTAGED STUDENTS AND COMMUNITIES.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$140,829PYContributionsGrantsAmt
CY Contributions Grants$576,455CYContributionsGrantsAmt
PY Program Service Revenue$214,098PYProgramServiceRevenueAmt
CY Program Service Revenue$196,800CYProgramServiceRevenueAmt
PY Investment Income$2,932PYInvestmentIncomeAmt
CY Investment Income$7,690CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$357,859PYTotalRevenueAmt
CY Total Revenue$780,945CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$139,907PYOtherExpensesAmt
CY Other Expenses$135,389CYOtherExpensesAmt
PY Total Expenses$139,907PYTotalExpensesAmt
CY Total Expenses$135,389CYTotalExpensesAmt
PY Revenues Less Expenses$217,952PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$645,556CYRevenuesLessExpensesAmt
Total Assets BOY$15,261,497TotalAssetsBOYAmt
Total Assets EOY$15,965,582TotalAssetsEOYAmt
Total Liabilities BOY$32,280TotalLiabilitiesBOYAmt
Total Liabilities EOY$90,809TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$15,229,217NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$15,874,773NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionCHARTER SCHOOL FINANCING PARTNERSHIP, LLC (CSFP) IS ORGANIZED AND OPERATED EXCLUSIVELY ENCOURAGE, FACILITATE, AND ASSIST IN THE FINANCING OF CHARTER SCHOOLS AND ALL EDUCATIONAL ACTIVITIES RELATED THERETO. THE HOUSING PARTNERSHIP NETWORK, INC. AND FIVE OF ITS MEMBERS, WHO ARE LEADING LENDERS TO CHARTER SCHOOLS, JOINED TOGETHER TO CREATE CSFP - A GROUNDBREAKING VEHICLE TO ACCESS SECONDARY MARKET FINANCING FOR CHARTER SCHOOLS THAT SERVE DISADVANTAGED STUDENTS AND COMMUNITIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$99,450ExpenseAmt
Revenue$196,800RevenueAmt
DescCSFP PROVIDES CREDIT ENHANCEMENT FOR CHARTER SCHOOL FACILITIES THROUGHOUT THE COUNTRY BY PROVIDING INTEREST FREE DEBT SERVICE RESERVE FUNDING, LOANS, CREDIT ENHANCEMENT AGREEMENTS, AND LOAN GUARANTEES BY USING A COMBINATION OF GRANT FUNDS FROM THE U.S. DEPARTMENT OF EDUCATION AND PROCEEDS OF A PROGRAM RELATED INVESTMENT FROM THE WALTON FAMILY FOUNDATION. CSFP HAS DEPLOYED OVER $14.5 MILLION IN CREDIT ENHANCEMENT FUNDS, LEVERAGING MORE THAN $165 MILLION IN FINANCING FOR SCHOOLS SERVING OVER 6,600 STUDENTS IN UNDER-SERVED COMMUNITIES.Desc
Total Program Service Expenses$99,450TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related InvstYes (1)ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE HOUSING PARTNERSHIP NETWORK INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6177201999PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11 WASHINGTON MALL 12TH FLOORAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02108ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
CATHERINE RODRIGUEZ
PRESIDENT0.50Yes (X)$0$0$0
SARA VERNON STERMAN
CHAIR0.50Yes (X)$0$0$0Yes (X)
ERIC CHATMAN
SECRETARY/TREASURER0.50Yes (X)$0$0$0Yes (X)
KIM DEMPSEY
BOARD MANAGER (LEFT IN 2023)0.50$0$0$0Yes (X)
JENNIFER NOVAK
BOARD MANAGER0.50$0$0$0Yes (X)
AMIR ALI
BOARD MANAGER0.50$0$0$0Yes (X)
ADRIAN RUIZ
BOARD MANAGER0.50$0$0$0Yes (X)
WILL ROBISON
BOARD MANAGER0.50$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other SrcsYes (1)CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$576,455GovernmentGrantsAmt
Total Contributions$576,455TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPLACEMENT AND SERVICEDesc
Business900099BusinessCd
Total Revenue Column$196,800TotalRevenueColumnAmt
Related Or Exempt Func Income$196,800RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$196,800TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,690TotalRevenueColumnAmt
Exclusion$7,690ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$780,945TotalRevenueColumnAmt
Related Or Exempt Func Income$196,800RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$7,690ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$58,529TotalAmt
Program Services$50,920ProgramServicesAmt
Management And General$7,609ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$28,330TotalAmt
Management And General$28,330ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$46,759TotalAmt
Program Services$46,759ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Total$1,771TotalAmt
Program Services$1,771ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$135,389TotalAmt
Program Services$99,450ProgramServicesAmt
Management And General$35,939ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,271,780BOYAmt
EOY$1,378,219EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$665,070BOYAmt
EOY$672,760EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$26,086BOYAmt
EOY$39,587EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$13,298,561BOYAmt
EOY$13,875,016EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$15,261,497BOYAmt
EOY$15,965,582EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$32,280BOYAmt
EOY$90,809EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$32,280BOYAmt
EOY$90,809EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,930,656BOYAmt
EOY$1,999,757EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$13,298,561BOYAmt
EOY$13,875,016EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$15,229,217BOYAmt
EOY$15,874,773EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$15,261,497BOYAmt
EOY$15,965,582EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$645,556ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$249,072CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$65,218CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,274CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$140,829CurrentTaxYearMinus1YearAmt
Current Tax Year$576,455CurrentTaxYearAmt
Total$1,033,848TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$203,991CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$390,046CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$329,938CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$214,098CurrentTaxYearMinus1YearAmt
Current Tax Year$196,800CurrentTaxYearAmt
Total$1,334,873TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$453,063CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$455,264CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$332,212CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$354,927CurrentTaxYearMinus1YearAmt
Current Tax Year$773,255CurrentTaxYearAmt
Total$2,368,721TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$172,212CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$360,046CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$294,938CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$184,098CurrentTaxYearMinus1YearAmt
Current Tax Year$149,946CurrentTaxYearAmt
Total$1,161,240TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$172,212CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$360,046CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$294,938CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$184,098CurrentTaxYearMinus1YearAmt
Current Tax Year$149,946CurrentTaxYearAmt
Total$1,161,240TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,207,481PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,743CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,448CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$606CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,932CurrentTaxYearMinus1YearAmt
Current Tax Year$7,690CurrentTaxYearAmt
Total$19,419TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,743CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,448CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$606CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,932CurrentTaxYearMinus1YearAmt
Current Tax Year$7,690CurrentTaxYearAmt
Total$19,419TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$458,806CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$457,712CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$332,818CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$357,859CurrentTaxYearMinus1YearAmt
Current Tax Year$780,945CurrentTaxYearAmt
Total$2,388,140TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.50560PublicSupportCY509Pct
Public Support PY5090.39380PublicSupportPY509Pct
Investment Income CY0.00810InvestmentIncomeCYPct
Investment Income PY0.00840InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
CREDIT ENHANCEMENT$8,861,628C
GRANT RESERVE$5,013,388C
FieldValueIRS element (for citing)
Total Book Value Program Rltd$13,875,016TotalBookValueProgramRltdAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$780,945TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$780,945RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$780,945TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$135,389TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$135,389ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$135,389TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationCSFP ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. CSFP HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT DECEMBER 31, 2023. CSFP'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART VII, QUESTION 5FormAndLineReferenceDesc
ExplanationCATHERINE RODRIGUEZ, ERIC CHATMAN AND KIM DEMPSEY WERE COMPENSATED BY HOUSING PARTNERSHIP NETWORK, INC. (HPN), AN UNRELATED NONPROFIT MANAGEMENT AGENT PROVIDING SERVICES TO CHARTER SCHOOL FINANCING PARTNERSHIP, LLC, AS FULL TIME EMPLOYEES OF HPN. CATHERINE RODRIGUEZ RECEIVED $234,071 IN SALARY AND BONUS AND $50,551 IN BENEFITS. ERIC CHATMAN RECEIVED $308,567 IN SALARY AND BONUS AND $56,439 IN BENEFITS. KIM DEMPSEY RECEIVED $280,781 IN SALARY AND BONUS AND $39,787 IN BENEFITS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3CSFP UTILIZES HOUSING PARTNERSHIP NETWORK AS A MANAGEMENT AGENCY, WHO PROVIDES THE DAY TO DAY OPERATING SUPPORT AND RECORD KEEPING.
FORM 990, PART VI, SECTION A, LINE 6CSFP HAS SIX MEMBERS. MEMBERS MAY SERVE ON THE BOARD OF MANAGERS.
FORM 990, PART VI, SECTION B, LINE 11BPRIOR TO FILING, CSFP'S BOARD OF MANAGERS REVIEW AND APPROVE THE FORM 990.
FORM 990, PART VI, SECTION B, LINE 12CANNUAL CONFLICT OF INTEREST DISCLOSURE IS USED AND IF ANY ISSUES ARISE THE BOARD IS NOTIFIED. IF ISSUES ARISE, THE BOARD MANAGER INVOLVED WILL RECUSE THEMSELVES FROM THE DECISION MAKING PROCESS.
FORM 990, PART VI, SECTION C, LINE 19CSFP'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE BOARD OF MANAGERS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT.

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