2023-05-15T14:11:06-05:00 2022-06-30 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2021-07-01 050546103 KIPP PHILADELPHIA CHARTER SCHOOL KIPP 2152271728 2409 W WESTMORELAND STREET PHILADELPHIA PA 19129 IVANA GASIOROWSKI CEO 2152948596 2023-05-10 1 IVANA GASIOROWSKI 999009999 DAVID M SEKERAK P01395497 2156433900 2023-05-09 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z IVANA GASIOROWSKI 2409 W WESTMORELAND STREET PHILADELPHIA PA 19129 21404110 0 X WWW.KIPPPHILADELPHIA.ORG X 2003 PA A PUBLIC SCHOOL SERVING STUDENTS IN GRADES K THROUGH 8. 9 9 137 9 0 0 3635512 7827027 13139562 12952118 1139 228 29110 624737 16805323 21404110 144642 1356880 0 0 4080414 8017725 0 0 0 6288678 9327054 10513734 18701659 6291589 2702451 30756682 33768186 30528908 30837961 227774 2930225 TOGETHER WITH FAMILIES AND COMMUNITIES, WE CREATE JOYFUL, ACADEMICALLY EXCELLENT SCHOOLS THAT PREPARE STUDENTS WITH THE SKILLS AND CONFIDENCE THEY NEED TO PURSUE THE PATHS THEY CHOOSE-COLLEGE, CAREER, AND BEYOND-SO THEY CAN LEAD FULFILLING LIVES AND BUILD A MORE JUST WORLD. 0 0 14345174 1356880 12952118 A PUBLIC SCHOOL SERVING GRADES K-8. WE SERVE 860 STUDENTS THROUGHOUT PHILADELPHIA. WE PROVIDED THE CRITICAL RESOURCES NEEDED TO SUPPORT THE SOCIAL-EMOTIONAL HEALTH OF OUR STUDENTS, FAMILIES, ALUMNI, AND STAFF. 14345174 1 1 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 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 54 0 137 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X THE ORGANIZATION 2152271728 2409 W WESTMORELAND ST PHILADELPHIA PA 19129 SAMANTHA WILSON-JONES CHAIR 0.25 1.00 X X 0 0 0 ANN AERTS VICE CHAIR 0.25 1.00 X X 0 0 0 HERSHEL RICHMAN SECRETARY 0.25 1.00 X X 0 0 0 DAVID REUTER TREASURER 0.25 1.00 X X 0 0 0 TOYA ALGARIN MEMBER 0.25 1.00 X 0 0 0 BERNARD CUMMINGS MEMBER 0.25 1.00 X 0 0 0 CHRIS JOHNSON MEMBER 0.25 1.00 X 0 0 0 AMANDA KEYS MEMBER 0.25 1.00 X 0 0 0 GAIL LEWIS MEMBER 0.25 1.00 X 0 0 0 IVANA GASIOROWSKI SCHOOL LEADER/CEO - KPEA 50.00 0.00 X 142322 0 78044 ISAIAH WALKER SCHOOL LEADER - KPCS 50.00 0.00 X 137068 0 14596 DELISE ZAKIYYAH ABDUSSALAAM MIDDLE SCHOOL ENRICHMENT T 50.00 0.00 X 116927 0 14570 ERICA WEINER-AMACHI 4TH GRADE SPECIAL EDUCATIO 50.00 0.00 X 108846 0 59237 PHILLIP ARENDALL DIRECTOR OF OPERATIONS 50.00 0.00 X 105717 0 29519 JULIUS BROWN ELEMENTARY MUSIC TEACHER 50.00 0.00 X 105625 0 44250 BRIANNE MOYER ELEMENTARY TEACHER 50.00 0.00 X 104158 0 40621 820663 0 280837 9 0 1 0 KIPP ADMINISTRATIVE SERVICES CORP 5070 PARKSIDE AVE PHILADELPHIA PA 19131 SHARED SERVICES 1551687 LINTON MANAGED SERVICES 4 SENTRY PARKWAY EAST STE 100 BLUE BELL PA 19422 OUTSOURCED FOOD SERVICES 693876 TEAM CLEAN INC 4747 S BROAD ST BLDG 101 STE 110 PHILADELPHIA PA 19112 OUTSOURCED FACILITY AND MAINTENANCE 522277 BRIGHT MINDS CONSULTING 4434 SHERWOOD RD PHILADELPHIA PA 19131 OUTSOURCED SPECIAL EDUCATION SERVICES 285868 NYMAN ASSOCIATES INC 220 COMMERCE DRIVE SUITE 205 FT WASHINGTON PA 19034 SPEECH THERAPY SERVICES 260494 7 2837141 4989840 46 87495 7827027 LOCAL SOURCES 611110 12931141 12931141 STUDENT ACTIVITIES 611110 20977 20977 12952118 228 228 LEASE REVENUE 900099 596613 596613 GAIN ON EXTINGUISHMENT OF PREVIOU 900099 25015 25015 MISCELLANEOUS REVENUE 900099 3109 3109 624737 21404110 12952118 0 624965 X 1356880 1356880 371214 371214 7085721 5029443 2056278 -1006076 -471667 -534409 956479 698192 258287 610387 439959 170428 1551687 1551687 12904 12864 40 49226 49226 2217320 2136691 80629 404480 75160 329320 739616 705452 34164 257257 215388 41869 17234 17234 702420 700820 1600 969017 969017 135906 3914 131992 FOOD SERVICES 706737 706737 BOOKS AND SUPPLIES 626698 541158 85540 EQUIPMENT 447847 409308 38539 REPAIRS AND MAINTENANCE 391199 391184 15 97506 36226 61280 18701659 14345174 4356485 0 X 4765250 2638265 1939608 1937939 269212 4443397 690 690 3889 139658 22656309 5038914 18315556 17617395 5462477 6990842 30756682 33768186 3447010 3360202 15301139 14977254 11780759 12500505 30528908 30837961 X -1148590 1732467 1376364 1197758 227774 2930225 30756682 33768186 2702451 0 X 0 1 X 1 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20348349 3291196 17057153 2082505 1669427 413078 225455 78291 147164 17617395 SECURITY DEPOSITS 47580 DEFERRED OUTFLOWS FROM PENSION 433732 DEFERRED OUTFLOWS FROM OPEB 15000 DUE FROM RELATED PARTIES 6494530 6990842 DUE TO RELATED ENTITIES 6966098 INTEREST PAYABLE 176825 LEASE LIABILITY 147803 NET PENSION LIABILITY 1273000 NET OPEB LIABILITY 73000 DEFERRED INFLOWS FROM PENSION 884000 DEFERRED INFLOWS FROM OPEB 119000 UNEARNED REVENUE 474329 DEFERRED INFLOWS LEASE LIABILITY 2386450 12500505 X 21404110 0 21404110 0 21404110 18701659 0 18701659 0 18701659 PART X, LINE 2: THE SCHOOL ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN WHICH TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF JUNE 30, 2022, THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFIED FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. ADDITIONALLY, THE SCHOOL HAD NO INTEREST OR PENALTIES RELATED TO INCOME TAXES. THE SCHOOL FILES AN INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE NON-DISCRIMINATION POLICY IS PUBLISHED ON THE KIPP PHILADELPHIA WEBSITE, WWW.KIPPPHILADELPHIA.ORG. SCHEDULE E, PART I, LINE 6 AS A PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVED ASSISTANCE FROM THE PENNSYLVANIA DEPARTMENT OF EDUCATION AND THE SCHOOL DISTRICT OF PHILADELPHIA DURING THE TAX YEAR. 1 KIPP DUBOIS CHARTER ACADEMY 5070 PARKSIDE AVE PHILADELPHIA PA 19131 474229585 501(C)(3) 0 261716 FOOD SERVICE COSTS KIPP NORTH PHILADELPHIA CHARTER SCHOOL 2539 N 16TH ST PHILADELPHIA PA 19132 824132057 501(C)(3) 0 649005 FOOD SERVICE COSTS KIPP WEST PHILADELPHIA CHARTER SCHOOL 5070 PARKSIDE AVE PHILADELPHIA PA 19131 475257423 501(C)(3) 0 446159 FOOD SERVICE COSTS & E-RATE GRANT PART I, LINE 2: THE ORGANIZATION MAINTAINS RECORDS THAT INCLUDE THE RECIPIENT ORGANIZATION, AMOUNT, DATE OF CONTRIBUTION, DETAILS REGARDING THE PURPOSE OF THE GRANT AND REPORTS FROM GRANT RECIPIENTS REGARDING THE USE OF THE GRANTS, TO ENSURE THAT THE RECIPIENT'S USE OF GRANT FUNDS WAS IN FURTHERANCE OF THE ORGANIZATION'S CHARITABLE, SCIENTIFIC, AND EDUCATIONAL PURPOSES. THE RECORDS WE MAINTAIN INCLUDE, BUT ARE NOT LIMITED TO THE BOARD APPROVALS OF GRANTS, THE GRANT AGREEMENTS, THE FINANCIAL BOOKS, THE FINAL GRANT REPORTS, AND OTHER RECORDS NECESSARY TO SATISFY ADEQUATE INTERNAL CONTROL AND COMPLIANCES. X X X X 0 0 0 0 0 0 0 1 0 IVANA GASIOROWSKI SCHOOL LEADER/CEO - KPEA 140322 0 2000 0 0 0 48390 0 29654 0 220366 0 0 0 ERICA WEINER-AMACHI 4TH GRADE SPECIAL EDUCATIO 105846 0 3000 0 0 0 37008 0 22229 0 168083 0 0 0 ISAIAH WALKER SCHOOL LEADER - KPCS 135568 0 1500 0 0 0 6853 0 7743 0 151664 0 0 0 PART I, LINE 7 THE SCHOOL PROVIDED NON FIXED PAYMENTS IN THE FORM OF BONUSES THAT WERE BASED ON PERFORMANCE REVIEWS IN FY22. A PHILADELPHIA AUTHORITY FOR INDUSTRIAL DEVELOPMENT 232237287 71781XAX1 2016-04-13 16325957 REVENUE BONDS(KIPP PHILADELPHIA CHARTER SCHOOL PROJECT) SERIES OF 2016A 0 0 0 A 1915957 16325957 997327 326518 15002113 2016 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 X 1 87495 USDA COMMODITY VALUE 0 0 0 0 PART I, COLUMN (B): THE FIGURE IN THIS COLUMN REPRESENTS THE NUMBER OF DONORS IN THE GIVEN CATEGORY. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD MAY, BY RESOLUTION ADOPTED BY A MAJORITY OF THE DIRECTORS IN OFFICE, ESTABLISH AN EXECUTIVE COMMITTEE WHICH CONSISTS OF OFFICERS AND OTHER MEMBERS OF THE BOARD AS APPOINTED AS NECESSARY BY THE PRESIDENT, WHICH COMMITTEE MAY RENDER DECISIONS ON MATTERS REQUIRING ACTION OCCURRING BETWEEN BOARD MEETINGS. ANY DECISION RENDERED BY THE EXECUTIVE COMMITTEE WILL BE REVIEWED AND PUT BEFORE THE FULL BOARD OF TRUSTEES FOR RATIFICATION. THE EXECUTIVE COMMITTEE SHALL HAVE AUTHORITY IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION WITHIN SUCH LIMITS AS MAY BE PRESCRIBED BY THE BOARD. IN NO EVENT SHALL THE EXECUTIVE COMMITTEE HAVE ANY POWER OR AUTHORITY AS TO THE AMENDMENT OR REPEAL OF ANY RESOLUTION OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE, THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO EVERY REPRESENTATIVE OF THE ORGANIZATION, INCLUDING, BUT NOT LIMITED TO, THE TRUSTEES AND OFFICERS. IN THE EVENT THAT A POTENTIAL CONFLICT OF INTEREST DOES ARISE INVOLVING AN OFFICER OR TRUSTEE, ITS NATURE AND EXTENT SHOULD BE FULLY DISCLOSED IMMEDIATELY TO THE BOARD CHAIR, WHO, AFTER MAKING A THOROUGH REVIEW OF THE CIRCUMSTANCES, WILL REPORT TO THE BOARD OF TRUSTEES, WHO WILL DETERMINE APPROPRIATE ACTION TO BE TAKEN. ALL BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO FILE AN ANNUAL STATEMENT OF FINANCIAL INTERESTS. FORM 990, PART VI, SECTION B, LINE 15A THE FINANCE COMMITTEE ANNUALLY REVIEWS THE PERFORMANCE OF THE SCHOOL LEADERS BASED ON EVALUATION OF GOALS AND OBJECTIVES. BASED ON SUCH EVALUATION, THE FINANCE COMMITTEE SUBMITS THE RECOMMENDED COMPENSATION TO THE EXECUTIVE COMMITTEE FOR REVIEW THEN TO THE BOARD FOR FINAL APPROVAL. ADDITIONALLY, THE FINANCE COMMITTEE AND THE EXECUTIVE COMMITTEE CAREFULLY EVALUATE COMPETITIVE INFORMATION FOR SIMILARLY QUALIFIED INDIVIDUALS IN COMPARABLE POSITIONS AT LIKE SIZED AND SITUATED ORGANIZATIONS. THIS REVIEW PROCESS AS WELL AS THE FINAL DETERMINATIONS ARE TIMELY DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 15B: NO OTHER COMPENSATED INDIVIDUAL MEETS THE INTERNAL REVENUE SERVICE DEFINITION OF OFFICER OR KEY EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTED EDUCATION SERVICES: PROGRAM SERVICE EXPENSES 1,730,437. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,730,437. OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 406,254. MANAGEMENT AND GENERAL EXPENSES 80,168. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 486,422. PAYROLL SERVICE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 461. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 461. PART X, LINE 8: THE SCHOOL IS PART OF THE PUBLIC SCHOOL EMPLOYEES' RETIREMENT SYSTEM (PSERS), WHICH IS A GOVERNMENTAL COST-SHARING MULTIPLE EMPLOYER DEFINED PENSION PLAN THAT PROVIDES BENEFITS TO PUBLIC SCHOOL EMPLOYEES OF THE COMMONWEALTH OF PENNSYLVANIA. UNDER GOVERNMENTAL-WIDE ACCOUNTING FOR GOVERNMENTAL ACCOUNTING STANDARDS (GASB) REPORTING, THE SCHOOL IS REQUIRED TO RECORD THEIR ALLOCATED PORTION OF THE PSERS NET PENSION LIABILITY, DEFERRED INFLOWS AND DEFERRED OUTFLOWS ON AN ANNUAL BASIS SINCE THE ADOPTION OF ACCOUNTING STANDARD GASB 68 - ACCOUNTING AND FINANCIAL REPORTING FOR PENSIONS IN FISCAL YEAR JUNE 30, 2015. UNDER GASB REPORTING, THE SCHOOL IS REQUIRED TO RECORD THEIR ALLOCATED PORTION OF THE PSERS OTHER POSTEMPLOYMENT BENEFIT (OPEB) LIABILITY, DEFERRED INFLOWS AND DEFERRED OUTFLOWS ON AN ANNUAL BASIS SINCE THE ADOPTION OF ACCOUNTING STANDARD GASB 74 AND 75 - ACCOUNTING AND FINANCIAL REPORTING FOR POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS IN FISCAL YEAR JUNE 30, 2018. AS A RESULT OF THE FISCAL YEAR 2021 ALLOCATIONS AND GASB JOURNAL ENTRIES REQUIRED TO BE RECORDED, THE PSERS PENSION AND OPEB ACTIVITY RESULTED IN A CREDIT FOR JUNE 30, 2022 FISCAL YEAR. KIPP DUBOIS CHARTER SCHOOL 5070 PARKSIDE AVENUE PHILADELPHIA PA 19131 474229584 CHARTER SCHOOL PA 501(C)(3) LINE 2 N/A 0 KIPP WEST PHILADELPHIA CHARTER SCHOOL 5070 PARKSIDE AVENUE PHILADELPHIA PA 19131 475257423 CHARTER SCHOOL PA 501(C)(3) LINE 2 N/A 0 KIPP ADMINISTRATIVE SERVICES CORPORATION 5070 PARKSIDE AVENUE SUITE 3500D PHILADELPHIA PA 19131 452384209 ADMINISTRATION PA 501(C)(3) LINE 7 N/A 0 KIPP NORTH PHILADELPHIA CHARTER SCHOOL 5070 PARKSIDE AVENUE PHILADELPHIA PA 19131 824132057 CHARTER SCHOOL PA 501(C)(3) LINE 2 N/A 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0