HELLENIC CLASSICAL CHARTER SCHOOLS: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- HELLENIC CLASSICAL CHARTER SCHOOLS (EIN 85-1596185)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2024-12-19
- IRS object ID
- 202433549349300933
- Schema version
- 2023v5.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-12-19T13:00:55-06:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 873231666 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PKF O'CONNOR DAVIES ADVISORY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 TICE BOULEVARD SUITE 315 | AddressLine1Txt |
| City | WOODCLIFF LAKE | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07677 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 851596185 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HELLENIC CLASSICAL CHARTER | BusinessNameLine1Txt |
| Business Name Line2 | SCHOOLS - STATEN ISLAND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HELL | BusinessNameControlTxt |
| Phone | 7184990957 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 646 5TH AVENUE | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11215 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOY PETRAKOS | PersonNm |
| Person Title | CHIEF OF OPERATIONS | PersonTitleTxt |
| Phone | 7184990957 | PhoneNum |
| Signature | 2024-12-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SACHA RICHARDS | PreparerPersonNm |
| PTIN | P01378509 | PTIN |
| Phone | 2017129800 | PhoneNum |
| Preparation | 2024-12-17 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOY PETRAKOS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 646 5TH AVENUE | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11215 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $19,094,118 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HCCS-NYS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2005 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | PUBLIC CHARTER SCHOOL THAT PREPARES STUDENTS INTELLECTUALLY, SOCIALLY AND EMOTIONALLY, SO THEY MAY GAIN ENTRY TO AND SUCCEED IN THE BEST HIGH SCHOOLS IN NEW YORK CITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 175 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,725,102 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,157,684 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $17,019,725 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $17,901,790 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $19,755 | PYOtherRevenueAmt |
| CY Other Revenue | $34,644 | CYOtherRevenueAmt |
| PY Total Revenue | $18,764,582 | PYTotalRevenueAmt |
| CY Total Revenue | $19,094,118 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,769,925 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $12,951,644 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $85,069 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,603,107 | PYOtherExpensesAmt |
| CY Other Expenses | $7,596,047 | CYOtherExpensesAmt |
| PY Total Expenses | $19,373,032 | PYTotalExpensesAmt |
| CY Total Expenses | $20,547,691 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$608,450 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,453,573 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $103,787,637 | TotalAssetsBOYAmt |
| Total Assets EOY | $103,101,900 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $93,283,474 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $94,051,310 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,504,163 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,050,590 | NetAssetsOrFundBalancesEOYAmt |
| Mission | HELLENIC CLASSICAL CHARTER SCHOOL (HCCS) WAS ORGANIZED TO PREPARE ALL STUDENTS INTELLECTUALLY, SOCIALLY AND EMOTIONALLY, SO THEY MAY GAIN ENTRY TO AND SUCCEED IN THE BEST HIGH SCHOOLS IN NEW YORK CITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $17,190,382 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $17,901,790 | RevenueAmt |
| Desc | TO INCREASE LEARNING OPPORTUNITIES FOR STUDENTS THROUGH INNOVATIVE EDUCATIONAL PROGRAMS AND TO ENABLE PARENTS TO BE MORE INVOLVED IN THEIR CHILDREN'S EDUCATION. THE SCHOOL PROVIDED EDUCATION TO APPROXIMATELY 893 STUDENTS IN GRADES KINDERGARTEN THROUGH EIGHTH DURING THE 2023-2024 ACADEMIC YEAR. | Desc |
| Total Program Service Expenses | $17,190,382 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 24 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 175 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOY PETRAKOS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7184990957 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 646 5TH AVENUE | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11215 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| CHARLES CAPETANAKIS | |||||||||
| CHAIR | 3.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| HARVEY NEWMAN | |||||||||
| SECRETARY | 3.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| NIKOLAOS LEONARDOS | |||||||||
| TREASURER | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| DEAN ANGELAKOS | |||||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| EFFIE LEKAS | |||||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| NIKIFOROS MATTHEWS | |||||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| SPIROS MOUSTAKAS | |||||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| BIANCA RAJPERSAUD | |||||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| GRAZIA SVOKOS | |||||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| DR LIANA THEODORATOU | |||||||||
| BOARD MEMBER | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRISTINA TETTONIS | |||||||||
| SUPERINTENDENT | 40.00 | 0.00 | Yes (X) | $360,379 | $0 | $9,549 | |||
| JOY PRETRAKOS | |||||||||
| CHIEF OF OPERATIONS | 40.00 | 0.00 | Yes (X) | $191,810 | $0 | $4,868 | |||
| NATASHA CABAN | |||||||||
| PRINCIPAL | 40.00 | 0.00 | $170,276 | $0 | $8,068 | Yes (X) | |||
| CATHY KAKLEAS | |||||||||
| PRINCIPAL | 40.00 | 0.00 | $143,449 | $0 | $6,381 | Yes (X) | |||
| DENA CAPETANAKIS | |||||||||
| DIRECTOR OF COMMUNITY & ENGAGEMENT | 40.00 | 0.00 | $105,211 | $0 | $6,067 | Yes (X) | |||
| ANTHONY UNDERWOOD | |||||||||
| TECHNOLOGY SPECIALIST | 40.00 | 0.00 | $143,694 | $0 | $2,190 | Yes (X) | |||
| ADAM KONSTANTOPOULOS | |||||||||
| DEAN OF ATHLETICS | 40.00 | 0.00 | $139,352 | $0 | $7,270 | Yes (X) | |||
| KEVIN LINEHAN | |||||||||
| DEAN OF TECHNOLOGY | 40.00 | 0.00 | $110,504 | $0 | $4,542 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,364,675 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $48,935 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CHARTER SCHOOL BUSINESS MANAGEMENT | |||||
| 425 EAST 79TH STREET SUITE 1F | NEWYORK | NY | 10075 | FINANCIAL MANAGEMENT | $346,091 |
| MSP NETWORKS | |||||
| 1111 BROADHOLLOW RD STE 202 | FARMINGDALE | NY | 11735 | IT SERVICES | $116,445 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $936,316 | GovernmentGrantsAmt |
| All Other Contributions | $221,368 | AllOtherContributionsAmt |
| Noncash Contributions | $52,210 | NoncashContributionsAmt |
| Total Contributions | $1,157,684 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| GOV'T PER-PUPIL REVENUE | 611110 | $16,921,865 | $16,921,865 |
| GOV'T PER-PUPIL - FACILITIES | 611110 | $468,687 | $468,687 |
| UNIVERSAL PRE-KINDERGARTEN | 611110 | $405,402 | $405,402 |
| AFTER SCHOOL PROGRAM | 611110 | $105,836 | $105,836 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $17,901,790 | TotalProgramServiceRevenueAmt |
| Gross Sales Of Inventory | $9,510 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,510 | TotalRevenueColumnAmt |
| Exclusion | $9,510 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| MISCELLANEOUS INCOME | 900099 | $18,138 | $18,138 |
| REBATES | 900099 | $6,996 | $6,996 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $25,134 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,094,118 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,901,790 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $34,644 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $760,428 | TotalAmt |
| Program Services | $502,153 | ProgramServicesAmt |
| Management And General | $247,642 | ManagementAndGeneralAmt |
| Fundraising | $10,633 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,579,637 | TotalAmt |
| Program Services | $8,229,949 | ProgramServicesAmt |
| Management And General | $1,316,597 | ManagementAndGeneralAmt |
| Fundraising | $33,091 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,662 | TotalAmt |
| Program Services | $114,374 | ProgramServicesAmt |
| Management And General | $16,833 | ManagementAndGeneralAmt |
| Fundraising | $455 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,540,748 | TotalAmt |
| Program Services | $1,306,241 | ProgramServicesAmt |
| Management And General | $228,225 | ManagementAndGeneralAmt |
| Fundraising | $6,282 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $939,169 | TotalAmt |
| Program Services | $795,730 | ProgramServicesAmt |
| Management And General | $139,557 | ManagementAndGeneralAmt |
| Fundraising | $3,882 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,760 | TotalAmt |
| Program Services | $80,850 | ProgramServicesAmt |
| Management And General | $15,474 | ManagementAndGeneralAmt |
| Fundraising | $436 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $388,841 | TotalAmt |
| Program Services | $265,007 | ProgramServicesAmt |
| Management And General | $122,457 | ManagementAndGeneralAmt |
| Fundraising | $1,377 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $573,234 | TotalAmt |
| Program Services | $508,232 | ProgramServicesAmt |
| Management And General | $63,232 | ManagementAndGeneralAmt |
| Fundraising | $1,770 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,500 | TotalAmt |
| Program Services | $73,955 | ProgramServicesAmt |
| Management And General | $14,147 | ManagementAndGeneralAmt |
| Fundraising | $398 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $326,223 | TotalAmt |
| Program Services | $225,405 | ProgramServicesAmt |
| Management And General | $99,616 | ManagementAndGeneralAmt |
| Fundraising | $1,202 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,367 | TotalAmt |
| Program Services | $13,456 | ProgramServicesAmt |
| Management And General | $75,911 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,290,970 | TotalAmt |
| Program Services | $3,557,681 | ProgramServicesAmt |
| Management And General | $713,101 | ManagementAndGeneralAmt |
| Fundraising | $20,188 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,853 | TotalAmt |
| Program Services | $61,109 | ProgramServicesAmt |
| Management And General | $7,537 | ManagementAndGeneralAmt |
| Fundraising | $207 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,000 | TotalAmt |
| Program Services | $4,913 | ProgramServicesAmt |
| Management And General | $85 | ManagementAndGeneralAmt |
| Fundraising | $2 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,673 | TotalAmt |
| Program Services | $3,223 | ProgramServicesAmt |
| Management And General | $1,434 | ManagementAndGeneralAmt |
| Fundraising | $16 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $667,643 | TotalAmt |
| Program Services | $569,181 | ProgramServicesAmt |
| Management And General | $95,813 | ManagementAndGeneralAmt |
| Fundraising | $2,649 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,900 | TotalAmt |
| Program Services | $184,498 | ProgramServicesAmt |
| Management And General | $33,467 | ManagementAndGeneralAmt |
| Fundraising | $935 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| CLASSROOM SUPPLIES | $309,513 | $309,513 | $0 | $0 |
| REPAIRS & MAINTENANCE | $287,843 | $241,408 | $45,167 | $1,268 |
| EQUIPMENT | $65,063 | $50,853 | $14,210 | $0 |
| DUES & SUBSCRIPTIONS | $53,935 | $37,205 | $16,553 | $177 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,729 | TotalAmt |
| Program Services | $55,446 | ProgramServicesAmt |
| Management And General | $5,182 | ManagementAndGeneralAmt |
| Fundraising | $101 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,547,691 | TotalAmt |
| Program Services | $17,190,382 | ProgramServicesAmt |
| Management And General | $3,272,240 | ManagementAndGeneralAmt |
| Fundraising | $85,069 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,005,711 | BOYAmt |
| EOY | $2,603,360 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,000 | BOYAmt |
| EOY | $200,000 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,826,573 | BOYAmt |
| EOY | $2,660,809 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $128,926 | BOYAmt |
| EOY | $123,367 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,863 | BOYAmt |
| EOY | $130,891 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $17,807,101 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,471,507 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,712,992 | BOYAmt |
| EOY | $9,335,594 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,884,572 | BOYAmt |
| EOY | $88,047,879 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,787,637 | BOYAmt |
| EOY | $103,101,900 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,294,028 | BOYAmt |
| EOY | $2,542,823 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,989,446 | BOYAmt |
| EOY | $91,508,487 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,283,474 | BOYAmt |
| EOY | $94,051,310 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,504,163 | BOYAmt |
| EOY | $9,050,590 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,504,163 | BOYAmt |
| EOY | $9,050,590 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,787,637 | BOYAmt |
| EOY | $103,101,900 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,453,573 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,994,952 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,259,249 | DepreciationAmt |
| Book Value | $8,735,703 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $754,729 | OtherCostOrOtherBasisAmt |
| Depreciation | $685,250 | DepreciationAmt |
| Book Value | $69,479 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,057,420 | OtherCostOrOtherBasisAmt |
| Depreciation | $527,008 | DepreciationAmt |
| Book Value | $530,412 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $9,335,594 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| RIGHT OF USE ASSETS - OPERATING LEASE | $87,909,379 |
| SECURITY DEPOSITS | $138,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $88,047,879 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| OPERATING LEASE LIABILITY | $90,419,727 |
| DUE TO FROM FRIENDS OF | $885,427 |
| ECONOMIC INJURY DISASTER LOAN PAYABLE | $144,330 |
| FINANCE LEASE LIABILITY | $59,003 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $91,508,487 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $19,094,118 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $19,094,118 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $19,094,118 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $20,547,691 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $20,547,691 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $20,547,691 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE 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, 2021. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | 0 | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | AS 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 NONDISCRIMINATORY POLICY THROUGH ITS INTERNET WEBSITE AND SEVERAL NEWSPAPERS. |
| SCHEDULE E, PART I, LINE 6 | THE SCHOOL RECEIVES PER-PUPIL FUNDING FROM THE NYC BOARD OF EDUCATION UNDER THEIR CHARTER AGREEMENT. THE SCHOOL ALSO RECEIVES VARIOUS FEDERAL, STATE AND CITY FUNDS INCLUDING FEDERAL ENTITLEMENTS TO ASSIST WITH COVERING THE COST OF CERTAIN PROGRAMS. THE SCHOOL ALSO RECEIVED AN EMPLOYEE RETENTION CREDIT. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHRISTINA TETTONIS | ||||||||||||||
| SUPERINTENDENT | $360,379 | $0 | $0 | $0 | $0 | $0 | $9,150 | $0 | $399 | $0 | $369,928 | $0 | $0 | $0 |
| JOY PRETRAKOS | ||||||||||||||
| CHIEF OF OPERATIONS | $191,810 | $0 | $0 | $0 | $0 | $0 | $2,678 | $0 | $2,190 | $0 | $196,678 | $0 | $0 | $0 |
| NATASHA CABAN | ||||||||||||||
| PRINCIPAL | $170,276 | $0 | $0 | $0 | $0 | $0 | $5,144 | $0 | $2,924 | $0 | $178,344 | $0 | $0 | $0 |
Schedule M IRS990ScheduleM
Books And Publications BooksAndPublicationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $52,210 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | COST | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 11B | THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND THEN REVIEWED BY MANAGEMENT. THE FORM 990 IS THEN DISTRIBUTED TO THE EXECUTIVE COMMITTEE AND THE BOARD BEFORE IT IS FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | HELLENIC CLASSICAL CHARTER SCHOOL HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IS ANNUALLY MONITORED AND ENFORCED. THIS POLICY SHALL BE REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS. ANNUALLY EACH DIRECTOR AND OFFICER SHALL COMPLETE A CONFLICT OF INTEREST POLICY. DIRECTORS AND OFFICERS ANNUALLY SIGN A CONFLICT OF INTEREST POLICY. ANY TRUSTEE, OFFICER, EMPLOYEE, OR COMMITTEE MEMBER HAVING AN INTEREST IN A CONTRACT, OTHER TRANSACTION OR PROGRAM PRESENTED TO OR DISCUSSED BY THE BOARD OR BOARD COMMITTEE FOR AUTHORIZATION, APPROVAL, OR RATIFICATION SHALL MAKE A PROMPT, FULL AND FRANK DISCLOSURE OF HIS OR HER INTEREST TO THE BOARD OR COMMITTEE PRIOR TO ITS ACTING ON SUCH CONTRACT OR TRANSACTION. SUCH DISCLOSURE SHALL INCLUDE ALL RELEVANT AND MATERIAL FACTS KNOWN TO SUCH PERSON ABOUT THE CONTRACT OR TRANSACTION THAT REASONABLY BE CONSTRUED TO BE ADVERSE TO THE CORPORATION'S INTEREST. THE BODY TO WHICH SUCH DISCLOSURE IS MADE SHALL THEREUPON DETERMINE, BY MAJORITY VOTE, WHETHER THE DISCLOSURE SHOWS THAT A CONFLICT OF INTEREST EXISTS OR CAN REASONABLY BE CONSTRUED TO EXIST. IF A CONFLICT IS DEEMED TO EXIST, SUCH PERSON SHALL NOT VOTE ON, NOR USE HIS OR HER PERSONAL INFLUENCE ON, NOR BE PRESENT DURING THE DISCUSSION OR DELIBERATIONS WITH RESPECT TO, SUCH CONTRACT OR TRANSACTION (OTHER THAN TO PRESENT FACTUAL INFORMATION OR TO RESPOND TO QUESTIONS PRIOR TO THE DISCUSSION). THE MINUTES OF THE BOARD MEETINGS SHALL CONTAIN: 1. REGULAR ANNUAL STATEMENTS FROM TRUSTEES, OFFICERS AND EMPLOYEES TO DISCLOSE EXISTING AND POTENTIAL CONFLICTS OF INTEREST; AND 2. CORRECTIVE AND DISCIPLINARY ACTIONS WITH RESPECT TO TRANSGRESSIONS OF SUCH POLICIES. FOR THE PURPOSE OF THIS SECTION, A PERSON SHALL BE DEEMED TO HAVE AN INTEREST IN A CONTRACT OR OTHER TRANSACTION IF HE OR SHE IS THE PARTY (OR ONE OF THE PARTIES) OR FAMILY MEMBER OF ONE OF THE PARTIES CONTRACTING OR DEALING WITH THE CORPORATION, OR IS A DIRECTOR, TRUSTEE OR OFFICER OF, OR HAS A SIGNIFICANT FINANCIAL OR INFLUENTIAL INTEREST IN THE ENTITY CONTRACTING OR DEALING WITH THE CORPORATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION USES COMPARABLE DATA AND REFERS TO OTHER NON-PROFIT COMPENSATION SCHEDULES ACROSS THE NON-PROFIT SECTOR AS A WHOLE. THE BOARD OF DIRECTORS BASED ON COMPARABLE DATA DETERMINE THE SALARIES FOR THE TOP MANAGEMENT AND OFFICERS. COMPENSATION FOR THE TOP MANAGEMENT AND OFFICERS IS APPROVED BY THE BOARD AND DOCUMENTED IN THE MINUTES OF THE BOARD. THIS PROCESS WAS LAST CONDUCTED IN JUNE 2022. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON A WRITTEN REQUEST TO THE DIRECTOR OF OPERATIONS. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |