2023-05-01T09:53:27-05:00 2022-06-30 873231666 PKF O'CONNOR DAVIES LLP 665 FIFTH AVENUE NEW YORK NY 10022 990 2021-07-01 810991132 GROWING UP GREEN CHARTER SCHOOL II GROW 3476424306 84-35 152ND STREET JAMAICA NY 11432 MATTHEW GREENBERG EXECUTIVE DIRECTOR 3476424306 2023-05-01 1 MATTHEW GREENBERG 999009999 GARRETT M HIGGINS P00543209 2122862600 2023-04-29 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z MATTHEW GREENBERG 84-35 152ND STREET JAMAICA NY 11432 17208864 0 X WWW.GUGCS.ORG X 2015 NY TO EMPOWER CHILDREN TO BE CONSCIOUS AND CONTRIBUTING MEMBERS OF THEIR COMMUNITY. 6 6 147 10 0 0 398977 1593425 12102752 15613147 41 2292 4847 0 12506617 17208864 0 0 0 0 7956418 10613228 0 0 103178 5693031 7043718 13649449 17656946 -1142832 -448082 6421869 7137055 6133971 3664693 287898 3472362 X GROWING UP GREEN CHARTER SCHOOL II (THE "SCHOOL") EMPOWERS CHILDREN TO BE CONSCIOUS, CONTRIBUTING MEMBERS OF THEIR COMMUNITY THROUGH A RIGOROUS CURRICULUM AND AN ENGAGING GREEN CULTURE. GRADUATES OF THE SCHOOL WILL BE PREPARED TO ATTEND HIGH-PERFORMING SCHOOLS WHERE THEIR INTERDISCIPLINARY ACADEMIC FOUNDATION, KNOWLEDGE OF SUSTAINABILITY, AND STRONG SENSE OF SELF SETS THEM APART AS LEADERS OF THE FUTURE. 0 0 15452371 0 15613147 EDUCATION - THE SCHOOL PROVIDED EDUCATION TO APPROXIMATELY 640 STUDENTS IN GRADES KINDERGARTEN THROUGH SEVENTH DURING THE 2021-2022 ACADEMIC YEAR. 15452371 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 5 0 147 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X MATTHEW GREENBERG 3476424306 39-27 28TH STREET LONG ISLAND CITY NY 11101 MARC GREENBERG INTERIM BOARD CHAIR 1.00 1.00 X X 0 0 0 KATE HOOKER CO-BOARD CHAIR (THRU NOV 2021) 1.00 1.00 X X 0 0 0 KATHERINE KLINGENSTEIN CO-BOARD CHAIR (THRU AUG 2021) 1.00 1.00 X X 0 0 0 ANNE LEVONEN TREASURER 1.00 1.00 X X 0 0 0 KELLY RUSSOTTI SECRETARY 1.00 1.00 X X 0 0 0 PASTOR CORWIN MASON BOARD MEMBER 1.00 1.00 X 0 0 0 KIAH HUFANE BOARD MEMBER 1.00 1.00 X 0 0 0 PETER DAVIS BOARD MEMBER 1.00 1.00 X 0 0 0 REID CHASE BOARD MEMBER (THRU AUG 2021) 1.00 1.00 X 0 0 0 JEFF MUELLER BOARD MEMBER (THRU DEC 2021) 1.00 1.00 X 0 0 0 MATTHEW GREENBERG EXECUTIVE DIRECTOR 20.00 20.00 X 0 341101 5870 ANDREW WINTNER SCHOOL LEADER 40.00 0.00 X 137204 0 28394 SHAUNTE PENNISTON DIRECTOR OF SUPPORT SERVICES 40.00 0.00 X 102815 0 11693 ALISSA VERA LITERACY CURRICULUM COACH 40.00 0.00 X 107279 0 2179 347298 341101 48136 3 0 1 0 MSP NETWORKS 87 ROME STREET FARMINGDALE NY 11735 IT SERVICES 157521 CSC BUILDING SOLUTIONS PO BOX 580065 FLUSHING NY 11358 CLEANING SERVICES 103755 2 1586368 7057 1593425 GOV'T PER-PUPIL REV. 611110 12385719 12385719 GOV'T PER-PUPIL FACILITIES 611110 3227428 3227428 15613147 2292 2292 17208864 15613147 0 2292 167671 150904 16767 8641487 7670225 895883 75379 67401 59773 7024 604 1042965 925133 108617 9215 693704 615550 72174 5980 194165 119654 70970 3541 34753 34753 67144 67144 572561 381457 182645 8459 27847 27847 63337 56201 7136 146360 129871 16489 4715094 4183882 531212 241570 214354 27216 94311 83686 10625 SUPPLIES/MATERIALS 444540 425767 18773 REPAIRS & MAINTENANCE 163976 145502 18474 STUDENT SERVICES 110458 110458 SUBSCRIPTIONS 58567 51969 6598 109035 100138 8897 17656946 15452371 2101397 103178 3549697 2427983 80444 1077716 153434 454107 261620 380410 3010939 768159 1954078 2242780 422596 554059 6421869 7137055 1147105 1030231 29021 1368 4957845 2633094 6133971 3664693 X 287898 3472362 287898 3472362 6421869 7137055 X -448082 3632546 X X 0 1 X 1 1 1 X 1914283 411074 1503209 1051106 352865 698241 45550 4220 41330 2242780 SECURITY DEPOSIT 219018 DUE FROM FRIENDS OF GROWING UP GREEN CHARTER SCHOOL 235063 OTHER ASSETS 99978 554059 DUE TO RELATED PARTY 1298772 DEFERRED RENT 1334322 2633094 X 20841410 3632546 3632546 17208864 0 17208864 17656946 0 17656946 0 17656946 PART X, LINE 2: 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, 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAIN ON TRANSFER OF LEASES TO RELATED PARTY 3,632,546. 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 1 1 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. 2020-23. SCHEDULE E, PART I, LINE 4 4A) THE SCHOOL MAINTAINS RACIAL COMPOSITION RECORDS OF STUDENT BODY AND NOT OF FACULTY AND ADMINISTRATIVE STAFF. 4B) THE SCHOOL IS A FREE PUBLIC SCHOOL AND DOES NOT AWARD SCHOLARSHIPS OR FINANCIAL ASSISTANCE. 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 PAYCHECK PROTECTION PROGRAM LOAN FORGIVENESS. 0 0 0 0 0 0 0 0 0 MATTHEW GREENBERG EXECUTIVE DIRECTOR 0 339615 0 0 0 1486 0 5800 0 70 0 346971 0 0 ANDREW WINTNER SCHOOL LEADER 137107 0 0 0 97 0 2655 0 25739 0 165598 0 0 0 SCHEDULE J, PART II: THE EXECUTIVE DIRECTOR, MATTHEW GREENBERG, IS COMPENSATED BY A RELATED ORGANIZATION, GROWING UP GREEN CHARTER SCHOOL, THEREFORE FORM 990, PART VI, SECTION B, LINE 15A IS MARKED "NO." THE RELATED ORGANIZATION USED A COMPENSATION DETERMINATION PROCESS WHICH INCLUDED COMPARABILITY DATA, BOARD APPROVAL, AND WAS DOCUMENTED IN THE BOARD MEETING MINUTES. 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 THE EXECUTIVE DIRECTOR, CHARTER SCHOOL BUSINESS MANAGEMENT ("CSBM") AND THE FINANCE COMMITTEE OF THE ORGANIZATION. A COMPLETE COPY IS THEN FORWARDED TO ALL MEMBERS OF THE GOVERNING BODY AND ALL QUESTIONS AND ISSUES ARE ADDRESSED AND RESOLVED PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE 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. A COMMITTEE WITH BOARD DELEGATED POWERS DECIDES WHETHER A CONFLICT OF INTEREST EXISTS. AFTER DISCLOSURE OF ALL MATERIAL FACTS, AND AFTER ANY DISCUSSIONS WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING DISINTERESTED TRUSTEES OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED TRUSTEES OR COMMITTEE MEMBERS WHETHER A CONFLICT EXISTS. DELIBERATION AND DECISIONS ARE RECORDED IN THE MINUTES OF THE BOARD. ANNUAL DISCLOSURE STATEMENTS ARE REVIEWED ANNUALLY BY THE AUDIT COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST AT 84-35 152ND STREET, JAMAICA, NY 11432, OR BY CALLING THE ORGANIZATION DIRECTLY AT 347-642-4306. FORM 990, PART XI, LINE 9: GAIN ON TRANSFER OF LEASES TO RELATED PARTY 3,632,546. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. GROWING UP GREEN CHARTER SCHOOL 3927 28TH STREET LONG ISLAND CITY NY 11101 800364403 OPERATES A CHARTER SCHOOL NY 501(C)(3) LINE 2 N/A 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0