2023-05-15T06:55:13-07:00 2022-06-30 232585468 SD ASSOCIATES PC 300 Yorktown Plaza Elkins Park PA 19027 990 2021-07-01 203597185 BOYS LATIN OF PHILADELPHIA CHARTER SCHOOL BOYS 2153875149 5501 CEDAR AVENUE PHILADELPHIA PA 19143 COLLEEN SMITH COO 2023-05-15 true COLLEEN SMITH 999009999 KEITH J DROBNES P01217127 2155175600 2 AAL1 IAL1 FAL1 2021 2023-04-26 12:10:37Z DR WILLIAM HAYES 5501 CEDAR AVENUE PHILADELPHIA PA 19143 17506319 false X WWW.BOYSLATIN.ORG X 2007 PA BOYS' LATIN OF PHILADELPHIA PREPARES BOYS FOR SUCCESS IN COLLEGE AND BEYOND USING AS OUR FOUNDATION A CLASSICAL LATIN EDUCATION, THE POSITIVE INFLUENCE OF BROTHERHOOD, AND RICH RELATIONSHIPS. WE ARE A COMMUNITY THAT VALUES AND CULTIVATES CRITICAL THINKING, PERSONAL RESPONSIBILITY, EMOTIONAL INTELLIGENCE, AND CHARACTER DEVELOPMENT. 20 14 138 0 2881974 5578411 12162672 11921789 6741 6119 0 15051387 17506319 0 0 6251494 6190426 0 0 5205385 5876658 11456879 12067084 3594508 5439235 13613676 16426377 17122178 14495644 -3508502 1930733 BOYS' LATIN OF PHILADELPHIA PREPARES BOYS FOR SUCCESS IN COLLEGE AND BEYOND USING AS OUR FOUNDATION A CLASSICAL LATIN EDUCATION, THE POSITIVE INFLUENCE OF BROTHERHOOD, AND RICH RELATIONSHIPS. WE ARE A COMMUNITY THAT VALUES AND CULTIVATES CRITICAL THINKING, PERSONAL RESPONSIBILITY, EMOTIONAL INTELLIGENCE, AND CHARACTER DEVELOPMENT. false false 9872142 11921789 BOYS LATIN OF PHILADELPHIA IS A COLLABORATIVE COMMUNITY OF MOTIVATED STUDENTS, SUPPORTIVE FAMILIES AND DEDICATED EDUCATORS. THE SCHOOL SERVES AS A NATIONAL COLLEGE PREPARATORY MODEL FOR EDUCATING BOYS BY NURTURING PERSONAL RESPONSIBILITY, EMOTIONAL INTELLIGENCE AND CHARACTER DEVELOPMENT. WE EMPOWER STUDENTS TO UNDERSTAND THEIR VOICE AND INCREASE THEIR FORTITUDE, SHAPING SCHOLARS WHO ARE SUCCESSFUL IN COLLEGE AND BEYOND. THE SCHOOL TEACHES LATIN, HAS A CREW TEAM AND OFFERS OPPORTUNITIES TO BOYS GRADES 6-12. IN FYE 2020 & 2021, THE SCHOOL WENT FULLY REMOTE DUE TO COVID-19 AND INVESTED IN TECHNOLOGY AND OTHER RESOURCES TO SUPPORT REMOTE LEARNING FOR STUDENTS. THE SCHOOL RETURNED TO IN-PERSON LEARNING IN FYE 2022. 9872142 true true false false false false false false false false true false false false true true false false true false false false false false false false false false false false false false false false false false false false false false false false true true true false false false true 23 0 true 138 true false false false false false false false 0 false false false false false false false X 20 14 false true false false false false false true true false false true true true true true true true true false X CHARTER CHOICES 2154819777 222 N KESWICK AVENUE GLENSIDE PA 19038 COLLEEN SMITH COO 40.00 10.00 X 0 119325 5724 DR WILLIAM HAYES CEO 40.00 0.00 X 95000 0 5375 JOSEPH CONWELL Trustee 1.00 0.00 X 0 0 0 ISAAC EWELL Trustee 1.00 0.00 X 0 0 0 AMY WILLIAMS GUIDI Trustee 1.00 0.00 X 0 0 0 STEVEN KEMPF VICE-CHAIR 1.00 0.00 X 0 0 0 ALBERT OEHRLE Trustee 1.00 0.00 X 0 0 0 STEPHEN SMITH Trustee 1.00 0.00 X 0 0 0 PATRICK SOUTH Secretary 1.00 0.00 X 0 0 0 AMIR TUCKER Trustee 1.00 0.00 X 0 0 0 KERRY WAGNER WOODWARD Treasurer 1.00 0.00 X 0 0 0 ELAINE WELLS Trustee 1.00 0.00 X 0 0 0 WESLEY WYATT Chairman 1.00 0.00 X 0 0 0 PAUL YAKULIS Trustee 1.00 0.00 X 0 0 0 NANCY ROBINSON-GARVIN Trustee 1.00 0.00 X 0 0 0 CHARLES BARRET ADAMS Trustee 1.00 0.00 X 0 0 0 MICHAEL BOWMAN Trustee 1.00 0.00 X 0 0 0 KEVIN JOHNSON Trustee 1.00 0.00 X 0 0 0 FLOYD SIMPSON Trustee 1.00 0.00 X 0 0 0 WALTER ZIMOLONG Trustee 1.00 0.00 X 0 0 0 95000 119325 11099 0 false false false BOYS LATIN FOUNDATION 339 N 63RD STREET PHILADELPHIA PA 19139 SHARED SERVICES 682231 INVO HEALTHCARE ASSOCIATES 1780 KENDARBREN DR JAMISON PA 18929 SPED THERAPY SVCS. 389916 CHARTER CHOICES INC 222 N KESWICK AVE GLENSIDE PA 19038 BUSINESS MANAGEMENT 119700 DCS JANITORIAL LLC PO BOX 42544 PHILADELPHIA PA 19101 JANITORIAL 130550 LINTONS FOOD SERVICE MANAGEMENT 10 SENTRY PARKWAY SUITE 110 BLUE BELL PA 19422 FOOD SERVICE 428698 5 4576925 1001486 5578411 OTHER 23141 23141 TUITION 11898648 11898648 11921789 6119 6119 0 0 0 0 0 0 0 0 17506319 11927908 X 0 0 0 0 190000 190000 0 5940599 5086805 853794 -1191397 -1191397 750191 749943 248 501033 501033 712675 313715 398960 217644 184771 32873 146255 146255 0 0 0 0 37845 37845 418 418 67672 67672 0 809722 809722 3281 3281 0 0 186892 186892 0 665516 665516 120809 120809 FOOD SERVICES 456771 456771 SPED TUITION 305912 305912 INSTRUCTIONAL SUPPLIES 296880 296880 TRANSPORTATION 260773 260773 1587593 1244806 342787 12067084 9872142 2194942 0 2611924 3326422 1979661 2612933 1397962 1126421 585724 1542478 0 0 0 0 119126 114060 14540358 7647069 6098818 6893289 0 0 0 75674 820461 735100 13613676 16426377 2205349 1749468 6180280 5970720 8736549 6775456 17122178 14495644 X -3545549 1930733 37047 -3508502 1930733 13613676 16426377 5439235 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1335738 1335738 8813572 7647069 1166503 3177237 3177237 1213811 1213811 6893289 DEFERRED INFLOWS OF RESOURCES 2137566 LEASE LIABILITIES 77890 NET OPEB LIABILITY 249000 NET PENSION LIABILITY 4311000 6775456 X Part X : FIN48 Footnote The School is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Service Code. The School adopted the provisions of ASC 740-10, Accounting for Uncertainty in Income Taxes. Management evaluated the School's tax positions and concluded that the School had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. The School files a Return of Organizations Exempt from Income Tax annually. The School's returns for 2019, 2020, and 2021 are subject to examination by the IRS, generally for three years after they were filed. true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized THE SCHOOL INCLUDES THE NONDISRIMATORY POLICIES IN ITS HANDBOOK WHICH IS PROVIDED ANNUALLY TO ALL FAMILIES AND PUBLISHED ON THE SCHOOL'S WEBSITE. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency THE SCHOOL RECEIVES VARIOUS GRANTS FROM THE U.S. DEPT. OF EDUCATION PASSED THROUGH THE PENNSYLVANIA DEPT. OF EDUCATION. THE SCHOOL ALSO PARTICIPATES IN VARIOUS REIMBURSEMENT PROGRAMS WITH THE PENNSYLVANIA DEPT. OF EDUCATION. Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to Committee THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF THE OFFICERS OF THE BOARD. THE CHAIR OF THE BOARD SHALL SERVE AS THE CHAIR OF THE EXECUTIVE COMMITTEE AND HE OR SHE MAY APPOINT OTHER TRUSTEES TO THIS COMMITTEE AS NEEDED, WITH THE APPROVAL OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL HAVE ALL THE POWERS OF THE BOARD WHEN THE BOARD IS NOT IN SESSION. IT SHALL EXERCISE ALL NECESSARY POWER AND AUTHORITY IN THE MANAGEMENT OF THE BUSINESS OF THE SCHOOL. HOWEVER THE EXECUTIVE COMMITTEE SHALL NOT BE EMPOWERED TO: A)ADOPT, AMEND, OR REPEAL THE BY-LAWS; B)AUTHORIZE THE SALE OF REAL PROPERTY OR THE CONTRACTING OF ANY SECURED OBLIGATION INVOLVING THE PLACEMENT OF ANY LIEN UPON ANY OF THE SCHOOL PROPERTY UNLESS THE AMOUNT INVOLVED IN SUCH SALE OR OBLIGATION OR SECURED BY SUCH LIEN IS LESS THAN $100,000; C)APPROVE ANY ACTION FOR WHICH THE LAW REQUIRES OTHER APPROVAL; D)FILL VACANCIES ON THE BOARD OF TRUSTEES; E)AMEND OR REPEAL ANY RESOLUTION OF THE BOARD OF TRUSTEES; OR F)TAKE ANY ACTION ON MATTERS COMMITTED BY THE BY-LAWS OR A RESOLUTION OF THE BOARD OF TRUSTEES TO ANYTOER COMMITTEE OF THE BOARD OF TRUSTEES. ANY ACTION TAKEN BY THE EXECUTIVE COMMITTEE AT A MEETING SHALL BE REPORTED PROMPTLY TO THE BOARD NOT LATER THAN AT ITS NEXT MEETING. Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company THE SCHOOL ENTERED INTO A SHARED SERVICES AGREEMENT WITH THE BOYS LATIN FOUNDATION ("FOUNDATION"). UNDER THE AGREEMENT, THE FOUNDATION PROVIDES EDUCATIONAL SERVICES (INCLUDING TEACHER COACHING AND SUPPORT, CURRICULUM AND DATA) AND ADMINISTRATIVE SERVICES (INCLUDING FACILITY OPERATION AND MAINTENANCE, TECHNOLOGY, BUSINESS ADMINISTRATION, PUBLIC RELATIONS, DEVELOPMENT, BUDGETING AND FINANCIAL REPORTING, MAINTENANCE OF FINANCIAL AND STUDENT RECORDS, ADMISSIONS AND STUDENT SUPPORT) TO THE SCHOOL. UNDER THE TERMS OF THE AGREEMENT, THE SCHOOL WILL PAY THE FOUNDATION AN ANNUAL FEE EQUAL TO THE COMPENSATION OF THE EMPLOYEES PROVIDING SERVICE TO THE SCHOOL PLUS COSTS ASSOCIATED WITH THE EMPLOYMENT. THE TOTAL FEES INCURRED FOR THE CURRENT YEAR WERE $745,861. Form 990, Part VI, Line 11b: Form 990 Review Process THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND WILL BE REVIEWED BY CEO AND THE BOARD OF DIRECTORS BEFORE IT IS SUBMITTED TO THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts CONFLICT OF INTEREST POLICY APPLIES TO ALL MEMBERS OF THE BOARD OF TRUSTEES AND OFFICERS OF THE SCHOOL. 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 CHAIR OF 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. THE CHAIR MAKES THE DETERMINATION AS TO WHETHER A POTENTIAL CONFLICT IS AN ACTUAL CONFLICT. THE POSITION OF THE BOARD OR AS AN OFFICER WOULD BE TERMINATED IF AN ACTUAL CONFLICT WERE IDENTIFIED. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management COMPENSATION FOR ALL EMPLOYEES, INCLUDING THE CEO, IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND PRESIDENT OF THE BOARD OF TRUSTEES. COMPARATILITY DATA IS GATHERED AND ASSESSED, BOTH FROM SCHOOL DISTRICT OF PHILADELPHIA ROLES AS WELL AS CHARTER PEERS FOR DETERMINING COMPENSATION. THE DECISION IS RECORDED VIA OFER LETTER/CONTRACTUAL DOCUMENTATION. THE COMPARABLE ANALYSIS IS AVAILABLE FOR FURTHER SUBSTANTIATION. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPENSATION IS REVIEWED BY THE FINANCE COMMITTEE AND APPROVED BY THE BOARD OF TRUSTEES. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE ON THE SCHOOL'S WEBSITE. Form 990, Part IX, Line 24e: Other Expenses ADMIN. SUPPLIES: Column (A) - Total = $35269; Column (B) - Program Services = $0; Column (C) - Management & General = $35269; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses ADMINISTRATION CONTRACTS: Column (A) - Total = $76744; Column (B) - Program Services = $0; Column (C) - Management & General = $76744; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses AFTERSCHOOL PROGRAM: Column (A) - Total = $39242; Column (B) - Program Services = $39242; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses ATHLETICS: Column (A) - Total = $160561; Column (B) - Program Services = $160561; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses COLLEGE OFFICE: Column (A) - Total = $70392; Column (B) - Program Services = $70392; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses COMMUNICATIONS: Column (A) - Total = $59619; Column (B) - Program Services = $0; Column (C) - Management & General = $59619; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses CONTRACTED SERVICES: Column (A) - Total = $187981; Column (B) - Program Services = $187981; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses DEVELOPMENT: Column (A) - Total = $48399; Column (B) - Program Services = $0; Column (C) - Management & General = $48399; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses DUES AND FEES: Column (A) - Total = $54643; Column (B) - Program Services = $0; Column (C) - Management & General = $54643; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses EQUIPMENT RENTAL: Column (A) - Total = $63527; Column (B) - Program Services = $0; Column (C) - Management & General = $63527; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses NURSE: Column (A) - Total = $201589; Column (B) - Program Services = $201589; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Postage and Shipping: Column (A) - Total = $4586; Column (B) - Program Services = $0; Column (C) - Management & General = $4586; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses PROFESSIONAL DEVELOPMENT: Column (A) - Total = $13774; Column (B) - Program Services = $13774; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses SPED - OTHER: Column (A) - Total = $16358; Column (B) - Program Services = $16358; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses SPED CONTRACTED SVCS.: Column (A) - Total = $221626; Column (B) - Program Services = $221626; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses SPED SUPPLIES: Column (A) - Total = $70547; Column (B) - Program Services = $70547; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses STUDENT ACTIVITIES/EVENTS: Column (A) - Total = $82480; Column (B) - Program Services = $82480; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses SUBSTITUTES: Column (A) - Total = $95144; Column (B) - Program Services = $95144; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses SUMMER SCHOOL FOOD AND SUPPLIE: Column (A) - Total = $6762; Column (B) - Program Services = $6762; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses TUITION REIMBURSEMENT: Column (A) - Total = $78350; Column (B) - Program Services = $78350; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 CHOICE HOLDINGS 5501 CEDAR AVE PHILADELPHIA PA 19143 300395239 PA BOYS LATIN OF PHILADELPHIA CS BOYS LATIN FOUNDATION 339 N 63RD STREET PHILADELPHIA PA 19139 300395239 TO SUPPORT BOYS LATIN OF PHILA CHARTER PA 501(C)(3) LINE 12A, I BOYS LATIN OF PHILADELPHIA CHARTER SCH true false false true false false false false false false false true false true true false false false false false BOYS LATIN FOUNDATION c 366750 CASH BOYS LATIN FOUNDATION k 96597 LEASE BOYS LATIN FOUNDATION m 724041 ACTUAL COSTS