BETA

CHOICE CHARTER SCHOOL: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
CHOICE CHARTER SCHOOL (EIN 27-4626258)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-05-15
IRS object ID
202441379349300414
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-05-15T23:35:22-05:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN873231666PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PKF O'CONNOR DAVIES ADVISORY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1245 PARK AVENUE 12TH FLOORAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10167ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN274626258EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHOICE CHARTER SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHOIBusinessNameControlTxt
Phone3472269094PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1423 EAST 138TH STREETAddressLine1Txt
CityBRONXCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10454ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonABEKU HAYESPersonNm
Person TitlePRINCIPALPersonTitleTxt
Phone3472269094PhoneNum
Signature2024-05-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstABEKUPersonFirstNm
Person LastHAYESPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGARRETT M HIGGINSPreparerPersonNm
PTINP00543209PTIN
Phone2122862600PhoneNum
Preparation2024-05-08PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerABEKU HAYESPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1423 EAST 138TH STREETAddressLine1Txt
CityBRONXCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10454ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,824,030GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.NYCMCS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2010FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTHE SCHOOL OFFERS AN ALTERNATIVE METHOD OF EDUCATION IN THE SOUTH BRONX COMMUNITY.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee68TotalEmployeeCnt
Total Volunteers7TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,581,662PYContributionsGrantsAmt
CY Contributions Grants$1,029,658CYContributionsGrantsAmt
PY Program Service Revenue$5,546,876PYProgramServiceRevenueAmt
CY Program Service Revenue$5,759,387CYProgramServiceRevenueAmt
PY Investment Income$120PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$34,985CYOtherRevenueAmt
PY Total Revenue$7,128,658PYTotalRevenueAmt
CY Total Revenue$6,824,030CYTotalRevenueAmt
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$3,929,186PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,046,457CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,842,393PYOtherExpensesAmt
CY Other Expenses$2,918,105CYOtherExpensesAmt
PY Total Expenses$6,771,579PYTotalExpensesAmt
CY Total Expenses$6,964,562CYTotalExpensesAmt
PY Revenues Less Expenses$357,079PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$140,532CYRevenuesLessExpensesAmt
Total Assets BOY$2,123,787TotalAssetsBOYAmt
Total Assets EOY$8,498,276TotalAssetsEOYAmt
Total Liabilities BOY$523,092TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,038,113TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,600,695NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,460,163NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionNEW YORK CITY MONTESSORI CHARTER SCHOOL IS AN ELEMENTARY SCHOOL IN THE SOUTH BRONX NEIGHBORHOOD OF NEW YORK THAT WILL EMPOWER ITS CHILDREN TO BE CRITICAL THINKERS AND CREATIVE PROBLEM SOLVERS WITH STRONG SOCIAL SKILLS SO THAT THEY CAN SUCCEED IN THEIR WORLD TO LEARN IN THEIR PURSUIT OF HIGHER EDUCATION AS THEY PREPARE FOR CAREERS NEEDED IN THE 21ST CENTURY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$6,132,983ExpenseAmt
Grant$0GrantAmt
Revenue$5,759,387RevenueAmt
DescEDUCATION: THE SCHOOL PROVIDED EDUCATION TO APPROXIMATELY 261 STUDENTS IN GRADES PRE-KINDERGARTEN THROUGH FIFTH DURING THE 2022-2023 ACADEMIC YEAR.Desc
Total Program Service Expenses$6,132,983TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
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 EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
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
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee68EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
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 Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
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 CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1YARA ORTIZBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3472269094PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1423 EAST 138TH STREETAddressLine1Txt
CityBRONXCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10454ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
MARIA KEANE
BOARD CHAIR1.00Yes (X)Yes (X)$0$0$0
JACQUELINE DISANTO
VICE CHAIR1.00Yes (X)Yes (X)$0$0$0
HALDUN MULTU
TREASURER1.00Yes (X)Yes (X)$0$0$0
NEAL GULYAKO
SECRETARY1.00Yes (X)Yes (X)$0$0$0
DENISE CLAY
TRUSTEE1.00Yes (X)$0$0$0
ED TANZER
TRUSTEE1.00Yes (X)$0$0$0
JASON GARCIA
TRUSTEE1.00Yes (X)$0$0$0
ABEKU B HAYES
PRINCIPAL40.00Yes (X)$157,870$0$10,277
KRYSTAL ASTWOOD
AP OF CURRICULUM & INSTRUCTION40.00$125,493$0$8,730Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$283,363TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$19,007TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
CHARTER SCHOOL BUSINESS MANAGEMENT INC
425 EAST 79TH STREET SUITE 1FNEW YORKNY10075FINANCIAL SERVICES$159,515
KATE PROPERTY LTD
7535 31ST AVENUE SUITE 201EAST ELMHURSTNY11370CLEANING SERVICES$131,766
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Government Grants$1,023,190GovernmentGrantsAmt
All Other Contributions$6,468AllOtherContributionsAmt
Noncash Contributions$18,840NoncashContributionsAmt
Total Contributions$1,029,658TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GOV'T PER-PUPIL REVENU611000$5,009,954$5,009,954
FACILITIES REVENUE611000$415,506$415,506
UNIVERSAL PRE-K - PER-611000$333,927$333,927
FieldValueIRS element (for citing)
Total Program Service Revenue$5,759,387TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS INCOMEDesc
Business900099BusinessCd
Total Revenue Column$34,985TotalRevenueColumnAmt
Exclusion$34,985ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$34,985OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,824,030TotalRevenueColumnAmt
Related Or Exempt Func Income$5,759,387RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$34,985ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$178,984TotalAmt
Program Services$152,136ProgramServicesAmt
Management And General$26,848ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,069,246TotalAmt
Program Services$2,830,751ProgramServicesAmt
Management And General$238,495ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$449,977TotalAmt
Program Services$412,949ProgramServicesAmt
Management And General$37,028ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$348,250TotalAmt
Program Services$319,245ProgramServicesAmt
Management And General$29,005ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,558TotalAmt
Management And General$2,558ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$52,250TotalAmt
Management And General$52,250ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$395,430TotalAmt
Program Services$179,767ProgramServicesAmt
Management And General$215,663ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$11,159TotalAmt
Program Services$10,229ProgramServicesAmt
Management And General$930ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$164,066TotalAmt
Program Services$150,401ProgramServicesAmt
Management And General$13,665ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$51,003TotalAmt
Program Services$46,755ProgramServicesAmt
Management And General$4,248ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,005,403TotalAmt
Program Services$1,838,377ProgramServicesAmt
Management And General$167,026ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$58,108TotalAmt
Program Services$53,268ProgramServicesAmt
Management And General$4,840ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$50,281TotalAmt
Program Services$46,093ProgramServicesAmt
Management And General$4,188ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SUPPLIES/ MATERIALS$90,963$90,963
BAD DEBT EXPENSE$34,835$34,835
STUDENT SERVICES$2,049$2,049

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,964,562TotalAmt
Program Services$6,132,983ProgramServicesAmt
Management And General$831,579ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$555,551BOYAmt
EOY$1,008,727EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$143,356BOYAmt
EOY$143,356EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$26,250BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$948,014BOYAmt
EOY$157,628EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$59,950BOYAmt
EOY$366,305EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,103,653LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$845,489LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$139,238BOYAmt
EOY$258,164EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$251,428BOYAmt
EOY$6,564,096EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,123,787BOYAmt
EOY$8,498,276EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$522,671BOYAmt
EOY$574,698EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$421BOYAmt
EOY$157,956EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$6,305,459EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$523,092BOYAmt
EOY$7,038,113EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,600,695BOYAmt
EOY$1,460,163EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,600,695BOYAmt
EOY$1,460,163EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,123,787BOYAmt
EOY$8,498,276EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$140,532ReconcilationRevenueExpnssAmt
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)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$429,502OtherCostOrOtherBasisAmt
Depreciation$255,405DepreciationAmt
Book Value$174,097BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$387,093OtherCostOrOtherBasisAmt
Depreciation$308,167DepreciationAmt
Book Value$78,926BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$287,058OtherCostOrOtherBasisAmt
Depreciation$281,917DepreciationAmt
Book Value$5,141BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$258,164TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
RIGHT OF USE ASSETS$6,307,254
SECURITY DEPOSITS$251,806
RETAINER FUNDS$5,036
FieldValueIRS element (for citing)
Total Book Value Other Assets$6,564,096TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITIESDesc
Amt$6,305,459Amt
FieldValueIRS element (for citing)
Total Liability$6,305,459TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,824,030TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$6,824,030RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,824,030TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,964,562TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$6,964,562ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$6,964,562TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE SCHOOL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE SCHOOL IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR YEARS PRIOR TO JUNE 30, 2020.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3AS A PUBLIC SCHOOL, SUBJECT TO OPEN ENROLLMENT, THE CHARTER SCHOOL IS NOT SUBJECT TO THE SPECIFIC GUIDELINES SET FORTH IN REV. PROC. 75-50 AND AS MODIFIED BY REV. PROC. 2019-22. THE SCHOOL PUBLICIZED ITS RACIALLY NONDISCRIMINATION POLICY THROUGH ITS INTERNET WEBSITE.
SCHEDULE E, PART I, LINE 6THE SCHOOL RECEIVES PER-PUPIL FUNDING FROM THE NYC BOARD OF EDUCATION UNDER THEIR CHARTER AGREEMENT. THE SCHOOL ALSO HAS VARIOUS FEDERAL, STATE, AND CITY FUNDING INCLUDING FEDERAL ENTITLEMENTS TO ASSIST WITH COVERING THE COST OF CERTAIN PROGRAMS.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
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

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonABEKU B HAYESPersonNm
TitlePRINCIPALTitleTxt
Base Compensation Filing Org$157,870BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$10,277NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$168,147TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART I, QUESTION 5, AND PART V, QUESTION 2A:THE ORGANIZATION CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 ARE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE ORGANIZATION IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART VII, SECTION A AND PART IX, LINES 5-10.
FORM 990, PART VI, SECTION B, LINE 11BTHE SCHOOL HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE FORM 990 IS THEN REVIEWED BY MANAGEMENT AND THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES FOR APPROVAL. IF CHANGES ARE REQUIRED, THE SCHOOL WILL THEN FORWARD THESE CHANGES TO THE PROFESSIONAL ACCOUNTING FIRM AND A FINAL VERSION WILL BE DISTRIBUTED ELECTRONICALLY TO ALL BOARD MEMBERS PRIOR TO SUBMISSION TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY APPLICABLE TO ALL TRUSTEES, OFFICERS AND KEY EMPLOYEES (IF ANY). ALL APPLICABLE INDIVIDUALS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST AGREEMENT ANNUALLY, DISCLOSING ANY POSSIBLE CONFLICT OF INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE TRUSTEES OR COMMITTEE WITH BOARD DELEGATED POWERS. THE BOARD OF TRUSTEES AFFIRMS THAT THE TRUSTEES, OFFICERS, ADMINISTRATORS, FACULTY AND OTHER EMPLOYEES OF THE NYCMCS HAVE AN OBLIGATION TO EXERCISE THEIR AUTHORITY AND TO CARRY OUT THE DUTIES OF THEIR RESPECTIVE POSITIONS FOR THE SOLE BENEFIT OF THE NYCMCS. THEY SHOULD AVOID PLACING THEMSELVES IN POSITIONS IN WHICH THEIR PERSONAL INTEREST ARE OR MAY BE IN CONFLICT WITH THE INTERESTS OF THE NYCMCS. WHERE A POTENTIAL CONFLICT OF INTEREST EXISTS, IT SHALL BE THE RESPONSIBILITY OF THE PERSON INVOLVED OR ANY OTHER PERSON WITH KNOWLEDGE TO NOTIFY THE BOARD OF TRUSTEES OF THE CIRCUMSTANCES RESULTING IN THE POTENTIAL CONFLICT SO THAT THE BOARD OF TRUSTEES CAN PROVIDE SUCH GUIDANCE AND TAKE SUCH ACTION AS IT DEEMS APPROPRIATE. AREAS OF POTENTIAL CONFLICT OF INTEREST INCLUDE FINANCIAL INTERESTS, INSIDE INFORMATION, CONFLICTING INTERESTS OTHER THAN FINANCIAL ONES AND GIFTS AND FAVORS. IN THE EVENT OF A CONFLICT OF INTEREST, THE BOARD MEMBERS WILL RECUSE THEMSELVES FROM VOTING UPON THESE MATTERS.
FORM 990, PART VI, SECTION B, LINE 15ATHE PROCESS FOR DETERMINING COMPENSATION FOR THE CEO INCLUDES THE USE OF COMPARABLE DATA SUCH AS THE FORM 990 OF OTHER ORGANIZATIONS. AN ANNUAL REVIEW OF COMPENSATION, ACCOMPLISHMENTS AND SKILLS IS DONE BY THE BOARD. THE BOARD OF DIRECTORS REVIEWS THE COLLECTED DATA AND VOTES ON THE COMPENSATION. THE PROCESS LAST OCCURRED IN 2023, AND IS DOCUMENTED IN THE MINUTES OF THE BOARD.
FORM 990, PART VI, SECTION C, LINE 19UPON REQUEST, THE SCHOOL MAKES AVAILABLE TO THE PUBLIC ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS.
FORM 990, PART XII, LINE 2C:THE SCHOOL HAS AN AUDIT/FINANCE COMMITTEE THAT IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDITOR. THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.

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