COMMONWEALTH CHARTER ACADEMY CHARTER SCHOOL: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- COMMONWEALTH CHARTER ACADEMY CHARTER SCHOOL (EIN 74-3068519)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-09
- IRS object ID
- 202521299349303517
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-09T14:18:32-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 232415973 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HERBEIN COMPANY INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2763 CENTURY BOULEVARD | AddressLine1Txt |
| City | READING | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19610 | 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 | 743068519 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMONWEALTH CHARTER ACADEMY CHARTER | BusinessNameLine1Txt |
| Business Name Line2 | SCHOOL | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COMM | BusinessNameControlTxt |
| Phone | 7177103300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE INNOVATION WAY | AddressLine1Txt |
| City | HARRISBURG | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17110 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THOMAS LONGENECKER | PersonNm |
| Person Title | PRESIDENT/CEO | PersonTitleTxt |
| Phone | 7177103300 | PhoneNum |
| Signature | 2025-05-07 | 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 | LINDA S HIMEBACK CPA | PreparerPersonNm |
| PTIN | P00042618 | PTIN |
| Phone | 6103781175 | PhoneNum |
| Preparation | 2025-05-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | THOMAS LONGENECKER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE INNOVATION WAY | AddressLine1Txt |
| City | HARRISBURG | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $531,794,016 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CCAEDUCATE.ME | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | K-12 PUBLIC CYBER CHARTER SCHOOL THAT PROVIDES PERSONALIZED, TUITION-FREE EDUCATION TO PA STUDENTS | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 2098 | TotalEmployeeCnt |
| Total Volunteers | 188 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $23,440,776 | PYContributionsGrantsAmt |
| CY Contributions Grants | $20,933,588 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $390,017,777 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $501,178,626 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,823,317 | PYInvestmentIncomeAmt |
| CY Investment Income | $8,814,186 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,532,534 | PYOtherRevenueAmt |
| CY Other Revenue | $867,616 | CYOtherRevenueAmt |
| PY Total Revenue | $420,814,404 | PYTotalRevenueAmt |
| CY Total Revenue | $531,794,016 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,625 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $197,563,881 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $243,701,296 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $166,935,507 | PYOtherExpensesAmt |
| CY Other Expenses | $203,561,423 | CYOtherExpensesAmt |
| PY Total Expenses | $364,499,388 | PYTotalExpensesAmt |
| CY Total Expenses | $447,265,344 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $56,315,016 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $84,528,672 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $675,552,954 | TotalAssetsBOYAmt |
| Total Assets EOY | $856,420,361 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $314,150,266 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $410,489,001 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $361,402,688 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $445,931,360 | NetAssetsOrFundBalancesEOYAmt |
| Mission | CCA'S MISSION IS TO DELIVER A PERSONALIZED LEARNING EXPERIENCE THAT ENGAGES THE ENTIRE FAMILY AND PREPARES LEARNERS TO SUCCEED IN SCHOOL AND IN LIFE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $424,341,929 | ExpenseAmt |
| Grant | $2,625 | GrantAmt |
| Revenue | $501,178,626 | RevenueAmt |
| Desc | COMMONWEALTH CHARTER ACADEMY IS AN INDEPENDENT CYBER CHARTER SCHOOL WITH A PRIMARY PURPOSE TO PROVIDE A PERSONALIZED EDUCATION TO STUDENTS IN PENNSYLVANIA. CURRENTLY, THE SCHOOL SERVES OVER 35,000 STUDENTS. | Desc |
| Total Program Service Expenses | $424,341,929 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 | 0 | 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 | 0 | 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 |
| IRP Document | 384 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 2098 | 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 | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | 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 | Yes (1) | 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 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7177103300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE INNOVATION WAY | AddressLine1Txt |
| City | HARRISBURG | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| RALPH DYER | |||||||||
| CHAIR THRU JANUARY 2024 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| JEFF PICCOLA | |||||||||
| VICE CHAIR THRU JAN; CHAIR | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| ROB BARR | |||||||||
| TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| LIL JACKSON | |||||||||
| SECRETARY | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| JEFF HASTE | |||||||||
| BOARD MEMBER; VICE CHAIR AS OF JANUARY 2024 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| MARCUS HITE | |||||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| JOSEPH CURCILLO III | |||||||||
| BOARD MEMBER AS OF FEBUARY 2024 | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| THOMAS LONGENECKER | |||||||||
| PRESIDENT/CEO | 40.00 | Yes (X) | $303,915 | $0 | $117,583 | ||||
| ROBERTO DATORRE | |||||||||
| EXECUTIVE VICE PRESIDENT | 40.00 | $233,444 | $0 | $94,570 | Yes (X) | ||||
| BRYON KLINGEL | |||||||||
| CHIEF OFFICER | 40.00 | $197,855 | $0 | $88,796 | Yes (X) | ||||
| TIMOTHY ELLER | |||||||||
| CHIEF OFFICER | 40.00 | $184,971 | $0 | $82,563 | Yes (X) | ||||
| DANIELLE MARIANO | |||||||||
| CHIEF OFFICER | 40.00 | $180,474 | $0 | $82,739 | Yes (X) | ||||
| CHRISTY SINK | |||||||||
| CHIEF OFFICER | 40.00 | $178,001 | $0 | $74,422 | Yes (X) | ||||
| DEACON EISENHART | |||||||||
| SENIOR VICE PRESIDENT | 40.00 | $168,998 | $0 | $63,869 | Yes (X) | ||||
| CHRISTINE HAKES | |||||||||
| EXECUTIVE VICE PRESIDENT RETIRED JUNE 2023 | 40.00 | $119,486 | $0 | $45,146 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,567,144 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $649,688 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 69 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| LEARNINGMATE SOLUTIONS | |||||
| 880 THIRD AVE | NEW YORK | NY | 10022 | LMS & CURRICULUM SERVICES | $31,657,707 |
| PHILLIPS MANAGED SUPPORT SERVICES | |||||
| 501 FULLING MILL ROAD | MIDDLETOWN | PA | 17057 | IT & CURR DIST; ENROLL & IT CALL CENTERS | $24,738,400 |
| ECICONSTRUCTION | |||||
| 124 W CHURCH ST | DILLSBURG | PA | 17019 | CONSTRUCTION SERVICES | $8,628,358 |
| LOBAR INC | |||||
| 1 OLD MILL ROAD | DILLSBURG | PA | 17019 | CONSTRUCTION, ELECTRICAL, DESIGN SERVICE | $8,597,577 |
| COMPUTER DESIGN & INTEGRATION LLC | |||||
| 500 FIFTH AVE SUITE 1500 | NEW YORK | NY | 10110 | TECHNOLOGY PROVIDER | $5,638,494 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 146 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $20,923,706 | GovernmentGrantsAmt |
| All Other Contributions | $9,882 | AllOtherContributionsAmt |
| Total Contributions | $20,933,588 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SPECIAL EDUCATION | 611600 | $261,850,391 | $261,850,391 |
| REGULAR EDUCATION | 611600 | $239,328,235 | $239,328,235 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $501,178,626 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,814,186 | TotalRevenueColumnAmt |
| Exclusion | $8,814,186 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $600,307 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $600,307 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $600,307 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $600,307 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $267,309 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $267,309 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $267,309 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $531,794,016 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $502,046,242 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $8,814,186 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,625 | TotalAmt |
| Program Services | $2,625 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $749,512 | TotalAmt |
| Management And General | $749,512 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,457,560 | TotalAmt |
| Program Services | $137,313,892 | ProgramServicesAmt |
| Management And General | $14,143,668 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,507,795 | TotalAmt |
| Program Services | $43,014,966 | ProgramServicesAmt |
| Management And General | $4,492,829 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,678,957 | TotalAmt |
| Program Services | $30,220,502 | ProgramServicesAmt |
| Management And General | $2,458,455 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,307,472 | TotalAmt |
| Program Services | $10,228,521 | ProgramServicesAmt |
| Management And General | $1,078,951 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $360,401 | TotalAmt |
| Program Services | $360,401 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,672,723 | TotalAmt |
| Program Services | $16,672,723 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| INSTRUCTION | $101,472,207 | $101,472,207 |
| INSTRUCTIONAL STUDENT S | $49,419,011 | $49,419,011 |
| ADMIN/FINANCIAL SUPPORT | $22,337,421 | $22,337,421 |
| OPERATION/MAINTENANCE | $8,532,508 | $8,532,508 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,767,152 | TotalAmt |
| Program Services | $4,767,152 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $447,265,344 | TotalAmt |
| Program Services | $424,341,929 | ProgramServicesAmt |
| Management And General | $22,923,415 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $206,730,625 | BOYAmt |
| EOY | $206,067,571 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,965,167 | BOYAmt |
| EOY | $7,790,095 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,074,914 | BOYAmt |
| EOY | $42,101,993 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,531,493 | BOYAmt |
| EOY | $34,397,186 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $429,899,879 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $58,244,809 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $262,482,619 | BOYAmt |
| EOY | $371,655,070 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,768,136 | BOYAmt |
| EOY | $194,408,446 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $675,552,954 | BOYAmt |
| EOY | $856,420,361 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,110,664 | BOYAmt |
| EOY | $60,159,684 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $222,121 | BOYAmt |
| EOY | $384,751 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $264,817,481 | BOYAmt |
| EOY | $349,944,566 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $314,150,266 | BOYAmt |
| EOY | $410,489,001 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $182,945,929 | BOYAmt |
| EOY | $198,647,782 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $178,456,759 | BOYAmt |
| EOY | $247,283,578 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $361,402,688 | BOYAmt |
| EOY | $445,931,360 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $675,552,954 | BOYAmt |
| EOY | $856,420,361 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $84,528,672 | 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 D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $171,105 | OtherCostOrOtherBasisAmt |
| Book Value | $171,105 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $151,673,102 | OtherCostOrOtherBasisAmt |
| Depreciation | $18,611,575 | DepreciationAmt |
| Book Value | $133,061,527 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $94,694,607 | OtherCostOrOtherBasisAmt |
| Depreciation | $39,633,234 | DepreciationAmt |
| Book Value | $55,061,373 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $183,361,065 | OtherCostOrOtherBasisAmt |
| Book Value | $183,361,065 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $371,655,070 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEFERRED OUTFLOWS FOR PENSIONS | $172,526,029 |
| DEFERRED OUTFLOWS FOR OTHER POSTEMPLOYMENT BENEFITS | $9,414,490 |
| LEASE RECEIVABLE | $3,753,188 |
| RIGHT-TO-USE LEASE ASSETS, NET ACCUMULATED AMORTIZATION | $8,714,739 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $194,408,446 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED INFLOWS OF RESOURCES FOR PENSIONS | $4,359,000 |
| NET PENSION LIABILITY | $318,345,000 |
| NET OTHER POSTEMPLOYMENT BENEFITS | $13,050,000 |
| DEFERRED INFLOWS FOR OTHER POSTEMPLOYMENT BENEFITS | $2,598,000 |
| DEFERRED INFLOWS OF RESOURCES FOR LEASE REVENUE | $3,368,933 |
| LEASE PAYABLE | $7,786,418 |
| SUBSCRIPTION LIABILITY | $437,215 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $349,944,566 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $532,698,490 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $904,474 | OtherRevenueAmt |
| Revenue Not Reported | $904,474 | RevenueNotReportedAmt |
| Revenue Subtotal | $531,794,016 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $531,794,016 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $448,169,818 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $448,169,818 | ExpensesSubtotalAmt |
| Other Expenses Not Included | -$904,474 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | -$904,474 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $447,265,344 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | REFUND OF PRIOR YEAR EXPENDITURES |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | REFUND OF PRIOR YEAR EXPENDITURES |
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 | Yes (1) | 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 | THE SCHOOL HAS PUBLISHED A NON-DISCRIMINATION STATEMENT IN ITS STUDENT HANDBOOK WHICH IS MADE AVAILABLE TO ALL CURRENT AND PROSPECTIVE STUDENTS AND FAMILIES. THE STATEMENT IS ALSO PUBLISHED ON THE ORGANIZATION'S WEBSITE. |
| SCHEDULE E, PART I, LINE 6 | THE SCHOOL RECEIVES STATE AND FEDERAL FUNDS PASSED THROUGH THE CAPITAL AREA INTERMEDIATE UNIT, THE PENNSYLVANIA DEPARTMENT OF EDUCATION AND THE PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| 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 (8 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| THOMAS LONGENECKER | ||||||||||||||
| PRESIDENT/CEO | $278,415 | $0 | $5,500 | $0 | $20,000 | $0 | $95,698 | $0 | $21,885 | $0 | $421,498 | $0 | $0 | $0 |
| ROBERTO DATORRE | ||||||||||||||
| EXECUTIVE VICE PRESIDENT | $209,944 | $0 | $5,500 | $0 | $18,000 | $0 | $72,685 | $0 | $21,885 | $0 | $328,014 | $0 | $0 | $0 |
| BRYON KLINGEL | ||||||||||||||
| CHIEF OFFICER | $187,555 | $0 | $5,500 | $0 | $4,800 | $0 | $66,911 | $0 | $21,885 | $0 | $286,651 | $0 | $0 | $0 |
| TIMOTHY ELLER | ||||||||||||||
| CHIEF OFFICER | $169,671 | $0 | $5,500 | $0 | $9,800 | $0 | $60,678 | $0 | $21,885 | $0 | $267,534 | $0 | $0 | $0 |
| DANIELLE MARIANO | ||||||||||||||
| CHIEF OFFICER | $170,174 | $0 | $5,500 | $0 | $4,800 | $0 | $60,854 | $0 | $21,885 | $0 | $263,213 | $0 | $0 | $0 |
| CHRISTY SINK | ||||||||||||||
| CHIEF OFFICER | $166,201 | $0 | $5,500 | $0 | $6,300 | $0 | $61,031 | $0 | $13,391 | $0 | $252,423 | $0 | $0 | $0 |
| DEACON EISENHART | ||||||||||||||
| SENIOR VICE PRESIDENT | $158,698 | $0 | $5,500 | $0 | $4,800 | $0 | $56,346 | $0 | $7,523 | $0 | $232,867 | $0 | $0 | $0 |
| CHRISTINE HAKES | ||||||||||||||
| EXECUTIVE VICE PRESIDENT RETIRED JUN | $106,486 | $0 | $13,000 | $0 | $0 | $0 | $37,023 | $0 | $8,123 | $0 | $164,632 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, SCHEDULE J, PART I, LINE 3 | SALARIES ARE REVIEWED BY AN INDEPENDENT CONSULTANT, AND THEN THEY ARE APPROVED BY THE BOARD OF TRUSTEES. |
| FORM 990, SCHEDULE J, PART II, COLUMN C | RETIREMENT AND OTHER DEFERRED COMPENSATION IS RELATED TO THE 990 REQUIREMENT TO REPORT PENNSYLVANIA PUBLIC SCHOOL EMPLOYEES' RETIREMENT SYSTEM (PSERS) COSTS FOR THE SPECIFIC LISTED INDIVIDUALS. |
| FORM 990, SCHEDULE J, PART II, COLUMN D | NONTAXABLE BENEFITS ARE RELATED TO THE 990 REQUIREMENT TO REPORT EMPLOYER MEDICAL, DENTAL, AND LONG-TERM DISABILITY COSTS FOR THE SPECIFIC LISTED INDIVIDUALS. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 22 | THIS FUND BALANCE REPRESENTS THE CONVERSION FROM THE MODIFIED ACCRUAL TO THE FULL ACCRUAL BASIS OF ACCOUNTING FOR THE GOVERNMENT WIDE STATEMENTS WHICH ARE PRESENTED IN THE FORM 990. THIS REPRESENTS THE BUDGETED SURPLUS FOR THE PURPOSE OF FACILITY ACQUISITION, CONSTRUCTION, AND RENOVATIONS FOR THE SCHOOL'S FAMILY SERVICE CENTERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PROVIDED TO THE BOARD FOR REVIEW PRIOR TO THE IRS DUE DATE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE SCHOOL HAS ADOPTED A CONFLICT OF INTEREST POLICY AS WELL AS A FEDERAL PROGRAM CONFLICT OF INTEREST POLICY. OFFICERS AND EMPLOYEES ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST AND COMPLETE A STATEMENT OF FINANCIAL INTEREST ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | SALARIES FOR THE TOP MANAGEMENT OFFICIALS ARE REVIEWED BY AN INDEPENDENT CONSULTANT, AND THEN APPROVED BY THE BOARD OF TRUSTEES. ALL OTHER SALARIES ARE RECOMMENDED BY MANAGEMENT AND REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION C, LINE 18 | AVAILABLE UPON RIGHT TO KNOW REQUEST |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABLE UPON RIGHT TO KNOW REQUEST AND BOARD APPROVED POLICIES ARE LOCATED ON THE PUBLIC WEBSITE. |
| FORM 990, PART VII, SECTION A, COLUMN F | THE OTHER COMPENSATION IS RELATED TO THE 990 REQUIREMENT TO REPORT EMPLOYER MEDICAL COSTS AND PENNSYLVANIA PUBLIC SCHOOL EMPLOYEES' RETIREMENT SYSTEM (PSERS) COSTS FOR THE SPECIFIC LISTED INDIVIDUALS. |
| FORM 990, PART X, LINE 30 | THE LAND AND BUILDING RESTRICTED FUND BALANCE IS DESIGNATED SPECIFICALLY TO FUND CURRENT AND FUTURE ACQUISITIONS AND CONSTRUCTION OF CAPITAL FACILITIES AND QUALIFYING CAPITAL ASSETS DUE TO THE SCHOOL'S EXPANSION OF FAMILY SERVICE CENTERS TO ENSURE SUITABLE LEARNER SUPPORT. DUE TO VOLATILE POLITICAL ENVIRONMENT AND INABILITY TO RAISE REVENUE, THE SCHOOL BUDGETS AND ENCUMBERS THESE FUNDS ANNUALLY. |
| FORM 990, PART XII, LINE 1 | BESIDES REPORTING UNDER FULL ACCRUAL FOR THE GOVERNMENT WIDE STATEMENTS WHICH ARE PRESENTED IN THE FORM 990, THE SCHOOL PREPARES THE BUDGET AND REPORTS OPERATIONS IN ITS GOVERNMENTAL FUNDS USING THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. THIS DIFFERS FROM FULL ACCRUAL IN THAT REVENUES ARE RECOGNIZED WHEN MEASURABLE AND AVAILABLE AND EXPENDITURES ARE RECORDED WHEN A LIABILITY IS INCURRED AS UNDER FULL ACCRUAL EXCEPT FOR DEBT SERVICE EXPENDITURES, COMPENSATED ABSENCES AND CLAIMS AND JUDGEMENTS WHICH ARE ONLY RECORDED WHEN PAYMENT IS DUE. IN ADDITION, CAPITAL ASSET ACQUISITIONS ARE REPORTED AS EXPENSES IN GOVERNMENTAL FUNDS UNDER MODIFIED ACCRUAL REPORTING. THIS REPORTING IS CONSISTENT WITH REQUIREMENTS OF GOVERNMENTAL ACCOUNTING STANDARDS BOARD STATEMENTS (GASB) FOR REPORTING UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE UNITED STATES. |
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