ROSALYN YALOW CHARTER SCHOOL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ROSALYN YALOW CHARTER SCHOOL (EIN 47-1388239)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-04-24
IRS object ID
202541149349301139
Schema version
2023v6.0
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)
Return2025-04-24T16:06:07-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN161092347PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MENGEL METZGER BARR & CO LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1100 CHESTNUT STREET SUITE 1200AddressLine1Txt
CityROCHESTERCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14604ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN471388239EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROSALYN YALOW CHARTER SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlROSABusinessNameControlTxt
Phone7187969895PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1650 GRAND CONCOURSEAddressLine1Txt
CityBRONXCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10451ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonALEC DIACOUPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone7187969895PhoneNum
Signature2025-04-24SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSHELBY L STENSONPreparerPersonNm
PTINP00440078PTIN
Phone5854231860PhoneNum
Preparation2025-04-24PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerALEC DIACOUPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1650 GRAND CONCOURSEAddressLine1Txt
CityBRONXCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10451ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$16,915,470GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.YALOWCHARTER.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2014FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTHE ROSALYN YALOW CHARTER SCHOOL WILL STRIVE TO ELIMINATE THE LEARNING ACHIEVEMENT GAP FOR ECONOMICALLY DISADVANTAGED URBAN CHILDREN-INCLUDING SPECIAL NEEDS STUDENTS AND ENGLISH LANGUAGE LEARNERS-BY USING ENGAGING AND DEMANDING EDUCATION; A TEAM TEACHING MODEL, LINKING AN EXPERIENCED TEACHER WITH A MASTER SOCIAL WORKER IN GRADES K-2 AND WITH A TEACHING FELLOW IN LATER GRADES; RICH EXTRACURRICULAR ACTIVITIES (FENCING, ARTS, CHESS) TO EDUCATE THE WHOLE CHILD; AND FAMILY SUPPORT COUNSELING-ALL IN ORDER TO GRADUATE OUR STUDENTS AT OR ABOVE GRADE LEVEL IN LITERACY AND MATH.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee95TotalEmployeeCnt
Total Volunteers8TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,273,084PYContributionsGrantsAmt
CY Contributions Grants$473,187CYContributionsGrantsAmt
PY Program Service Revenue$11,079,388PYProgramServiceRevenueAmt
CY Program Service Revenue$11,062,087CYProgramServiceRevenueAmt
PY Investment Income$43,391PYInvestmentIncomeAmt
CY Investment Income$159,013CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$13,395,863PYTotalRevenueAmt
CY Total Revenue$11,694,287CYTotalRevenueAmt
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$6,663,666PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$6,875,435CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$5,074,498PYOtherExpensesAmt
CY Other Expenses$5,380,856CYOtherExpensesAmt
PY Total Expenses$11,738,164PYTotalExpensesAmt
CY Total Expenses$12,256,291CYTotalExpensesAmt
PY Revenues Less Expenses$1,657,699PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$562,004CYRevenuesLessExpensesAmt
Total Assets BOY$40,045,404TotalAssetsBOYAmt
Total Assets EOY$37,886,890TotalAssetsEOYAmt
Total Liabilities BOY$29,294,381TotalLiabilitiesBOYAmt
Total Liabilities EOY$27,639,196TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$10,751,023NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$10,247,694NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ROSALYN YALOW CHARTER SCHOOL WILL STRIVE TO ELIMINATE THE LEARNING ACHIEVEMENT GAP FOR ECONOMICALLY DISADVANTAGED URBAN CHILDREN-INCLUDING SPECIAL NEEDS STUDENTS AND ENGLISH LANGUAGE LEARNERS-BY USING ENGAGING AND DEMANDING EDUCATION; A TEAM TEACHING MODEL, LINKING AN EXPERIENCED TEACHER WITH A MASTER SOCIAL WORKER IN GRADES K-2 AND WITH A TEACHING FELLOW IN LATER GRADES; RICH EXTRACURRICULAR ACTIVITIES (FENCING, ARTS, CHESS) TO EDUCATE THE WHOLE CHILD; AND FAMILY SUPPORT COUNSELING-ALL IN ORDER TO GRADUATE OUR STUDENTS AT OR ABOVE GRADE LEVEL IN LITERACY AND MATH.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$10,357,264ExpenseAmt
Revenue$11,062,087RevenueAmt
DescTHE SCHOOL FEATURES 11 KEY DESIGN ELEMENTS: QUALIFIED STAFF FOCUSED ON AT-RISK STUDENTS; A ROBUST RESPONSE-TO-INTERVENTION TEAM, CONSISTING OF SPECIAL EDUCATION AND ESL TEACHERS OVERSEEN BY A DIRECTOR OF ASSESSMENT; A QUALITY CURRICULUM, CONSISTING OF CORE KNOWLEDGE LANGUAGE ARTS, SINGAPORE MATH, AND INQUIRY-BASED SCIENCE; HIGH-QUALITY COLLABORATORS, INCLUDING THE BRONX ARTS ENSEMBLE FOR ART, DANCE, AND MUSIC, AND A FAMILY SUPPORT GROUP WITH IN-HOUSE PERSONNEL AND CHESS AND FENCING COACHES TO ORGANIZE COMPETITIVE CHESS AND FENCING PROGRAMS; METICULOUS DATA-DRIVEN INSTRUCTION, GUIDED BY STEP LITERACY ASSESSMENT AND NWEA MAP FOR MATH; AND COMPREHENSIVE PROFESSIONAL DEVELOPMENT FOR TEACHERS (40 DAYS) INCLUDING A ONE-MONTH SUMMER TEACHER WORKSHOP. WE PROMOTE A TEAM TEACHING MODEL, PAIRING AN EXPERIENCED LEAD TEACHER WITH A TEACHER WITH A SOCIAL WORKER BACKGROUND IN GRADES K-2; AND FAMILY INVOLVEMENT, BEGINNING WITH HOME VISITS BY TEACHERS PRIOR TO THE START OF SCHOOL. WE ARE IMPLEMENTING A STRONG SCHOOL CULTURE BUILT ON CHARACTER AND USING THE DISCIPLINED ACTIVITIES OF ARTS, CHESS, AND FENCING TO DEVELOP THE WHOLE CHILD; WE HAVE A LOW STUDENT-TEACHER RATIO OF 11:1, AN EXTENDED SCHOOL DAY, FROM 8:00 A.M. TO 5:00 P.M., AND A 2-WEEK LONGER SCHOOL YEAR.Desc
Total Program Service Expenses$10,357,264TotalProgramServiceExpensesAmt
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 EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
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
IRP Document28IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee95EmployeeCnt
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 Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
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 OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ALEC DIACOU EXECUTIVE DIRECTORBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3477355480PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1650 GRAND CONCOURSEAddressLine1Txt
CityBRONXCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10451ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
MIGUEL BALBUENA
CHAIRMAN - RESIGNED DURING THE YEAR1.00Yes (X)Yes (X)$0$0$0
LAKIESHA HOWARD
SECRETARY - RESIGNED DURING THE YEAR1.00Yes (X)Yes (X)$0$0$0
GREGORIA FELICIANO
VICE CHAIRMAN1.00Yes (X)Yes (X)$0$0$0
SANDRA HAYES
SECRETARY1.00Yes (X)Yes (X)$0$0$0
BENJAMIN M YALOW
TREASURER1.00Yes (X)Yes (X)$0$0$0
ROSS LYON
CHAIRMAN1.00Yes (X)Yes (X)$0$0$0
JUSTIN MCCRARY
TRUSTEE - JOINED DURING THE YEAR1.00Yes (X)$0$0$0
DEBRA DENNARD
TRUSTEE - JOINED DURING THE YEAR1.00Yes (X)$0$0$0
ALEC DIACOU
EXECUTIVE DIRECTOR40.00Yes (X)$187,970$0$23,396
KIM SMAW
PRINCIPAL40.00$155,801$0$794Yes (X)
CHRISTOPHER MIKULKA
TEACHER40.00$115,067$0$17,311Yes (X)
BEVERLY WARD
TEACHER40.00$115,336$0$16,457Yes (X)
VIANCA BATISTA
TEACHER40.00$115,720$0$17,129Yes (X)
LISA LUGO
TEACHER40.00$112,891$0$14,984Yes (X)
PAUL MODELL
TEACHER40.00$113,183$0$19,715Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$915,968TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$109,786TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K13IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
CARDINAL HAYES HIGH SCHOOL
650 GRAND CONCOURSEBRONXNY10451RENT$2,500,000
MAIER MARKEY JUSTIC LLP
2 LYON PLACEWHITE PLAINSNY10601FINANCIAL SERVICES$166,730
DIVERESE FIRST LLC
385 TITUS AVENUEROCHESTERNY11023STAFF RECRUITMENT$157,950
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
Government Grants$472,862GovernmentGrantsAmt
All Other Contributions$325AllOtherContributionsAmt
Total Contributions$473,187TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescSTATE AND LOCAL PER PUPIL OPERATIDesc
Business611110BusinessCd
Total Revenue Column$11,062,087TotalRevenueColumnAmt
Related Or Exempt Func Income$11,062,087RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$11,062,087TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$105,456TotalRevenueColumnAmt
Exclusion$105,456ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$5,274,740SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$5,221,183SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$53,557SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$53,557TotalRevenueColumnAmt
Exclusion$53,557ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,694,287TotalRevenueColumnAmt
Related Or Exempt Func Income$11,062,087RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$159,013ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$423,436TotalAmt
Program Services$287,718ProgramServicesAmt
Management And General$135,718ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,414,846TotalAmt
Program Services$4,777,005ProgramServicesAmt
Management And General$637,841ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$64,788TotalAmt
Program Services$58,268ProgramServicesAmt
Management And General$6,520ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$559,533TotalAmt
Program Services$520,618ProgramServicesAmt
Management And General$38,915ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$412,832TotalAmt
Program Services$324,243ProgramServicesAmt
Management And General$88,589ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$72,066TotalAmt
Management And General$72,066ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$208,335TotalAmt
Management And General$208,335ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$362,821TotalAmt
Program Services$317,605ProgramServicesAmt
Management And General$45,216ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$306,684TotalAmt
Program Services$289,186ProgramServicesAmt
Management And General$17,498ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$160,397TotalAmt
Program Services$119,390ProgramServicesAmt
Management And General$41,007ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$106,267TotalAmt
Program Services$92,239ProgramServicesAmt
Management And General$14,028ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,627,083TotalAmt
Program Services$2,280,298ProgramServicesAmt
Management And General$346,785ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$455,903TotalAmt
Program Services$405,754ProgramServicesAmt
Management And General$50,149ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$294,969TotalAmt
Program Services$256,032ProgramServicesAmt
Management And General$38,937ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
STAFF DEVELOPMENT$274,789$270,928$3,861
SUPPLIES/MATERIALS$228,164$228,164
OTHER$139,446$139,446
REPAIRS AND MAINTENANCE$106,938$92,822$14,116

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$36,994TotalAmt
Program Services$36,994ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$12,256,291TotalAmt
Program Services$10,357,264ProgramServicesAmt
Management And General$1,899,027ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$260,115BOYAmt
EOY$259,553EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$6,100,141BOYAmt
EOY$31,428EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$300,195BOYAmt
EOY$1,172,283EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$90,048BOYAmt
EOY$47,441EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,310,997LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,901,726LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,390,010BOYAmt
EOY$4,409,271EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$4,892,895EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$28,904,895BOYAmt
EOY$27,074,019EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$40,045,404BOYAmt
EOY$37,886,890EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$663,107BOYAmt
EOY$711,715EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$28,631,274BOYAmt
EOY$26,927,481EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$29,294,381BOYAmt
EOY$27,639,196EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$10,749,023BOYAmt
EOY$10,247,694EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,000BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,751,023BOYAmt
EOY$10,247,694EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$40,045,404BOYAmt
EOY$37,886,890EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$562,004ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$58,675NetUnrlzdGainsLossesInvstAmt
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 Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

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

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,010,274OtherCostOrOtherBasisAmt
Depreciation$848,910DepreciationAmt
Book Value$4,161,364BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$850,345OtherCostOrOtherBasisAmt
Depreciation$681,069DepreciationAmt
Book Value$169,276BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$450,378OtherCostOrOtherBasisAmt
Depreciation$371,747DepreciationAmt
Book Value$78,631BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,409,271TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescINVESTMENTSDesc
Book Value$4,892,895BookValueAmt
Method ValuationCMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$4,892,895TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
DEPOSITS$427,787
CASH IN ESCROW$100,000
RIGHT-OF-USE ASSET$26,546,232
FieldValueIRS element (for citing)
Total Book Value Other Assets$27,074,019TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITYDesc
Amt$26,927,481Amt
FieldValueIRS element (for citing)
Total Liability$26,927,481TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$11,752,962TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$58,675NetUnrealizedGainsInvstAmt
Revenue Not Reported$58,675RevenueNotReportedAmt
Revenue Subtotal$11,694,287RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$11,694,287TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$12,256,291TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$12,256,291ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$12,256,291TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE CHARTER SCHOOL IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE REGULATION AND, ACCORDINGLY, IS EXEMPT FROM FEDERAL AND STATE TAXES ON INCOME. THE CHARTER SCHOOL FILES TAX RETURNS IN VARIOUS JURISDICTIONS AND IS SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES. THE CHARTER SCHOOL'S CURRENT AND PRIOR THREE YEARS TAX RETURNS REMAIN SUBJECT TO REVIEW BY TAXING AUTHORITIES. MANAGEMENT OF THE CHARTER SCHOOL BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS.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 3THE ORGANIZATION PROVIDES ITS RACIALLY NONDISCRIMINATORY POLICY IN THEIR APPLICATION AND ON THEIR WEBSITE.
SCHEDULE E, PART I, LINE 6THE ORGANIZATION RECEIVES PUBLIC SCHOOL FUNDING FROM THE STATE EDUCATION DEPARTMENT.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
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 (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ALEC DIACOU
EXECUTIVE DIRECTOR$187,970$0$0$0$0$0$7,025$0$16,371$0$211,366$0$0$0
KIM SMAW
PRINCIPAL$155,801$0$0$0$0$0$0$0$794$0$156,595$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE ORGANIZATION'S EXECUTIVE DIRECTOR WILL REVIEW THE DRAFT 990 AND SUBMIT TO THE BOARD FOR REVIEW AND APPROVAL. ONCE APPROVED BY THE BOARD, THE TREASURER OF THE BOARD WILL SIGN DOCUMENTS.
FORM 990, PART VI, SECTION B, LINE 12CTHE SCHOOL MONITORED AND ENFORCED COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY VIA A BUILT-IN MONITORING STRUCTURE WITH LEADERSHIP STRUCTURE INCLUDING BOTH AN EXECUTIVE DIRECTOR AND PRINCIPAL. IN ADDITION AN ANNUAL REVIEW IS PERFORMED BY THE BOARD.
FORM 990, PART VI, SECTION B, LINE 15THE ORGANIZATION COMPARES COMPENSATION TO OTHER SIMILAR ORGANIZATIONS, AND GATHERS DATA FROM FINANCIAL CONSULTANTS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S DOCUMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2CTHE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE AUDIT FROM PRIOR YEARS.

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