2022-02-11T12:14:26-06:00 2021-06-30 341897225 HILL BARTH & KING LLC 100 PINEWOOD DRIVE STE 201 WARRENDALE PA 15086 990 2020-07-01 201331146 PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL PENN 7249337300 2605 NICHOLSON ROAD NO 4100 SEWICKLEY PA 15143 PATRICIA ROSSETTI CEO 7249337300 2022-02-11 1 PATRICIA ROSSETTI 999009999 SEAN R KOCAN P01492278 7249345300 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z PATRICIA ROSSETTI 2605 NICHOLSON ROAD NO 4100 SEWICKLEY PA 15143 23438383 0 X WWW.PADISTANCE.ORG X 2004 PA OPERATION OF AN ELEMENTARY AND SECONDARY CYBER SCHOOL FOR EDUCATIONAL PURPOSES. 2 2 147 3 0 0 681523 1311233 14066369 22100668 31975 25972 2468 510 14782335 23438383 0 0 0 0 8566804 10823435 0 0 0 5313304 7459621 13880108 18283056 902227 5155327 9264915 15509027 9846057 10934842 -581142 4574185 PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL'S MISSION IS TO BLEND PROVEN CLASSROOM TECHNIQUES WITH EDUCATIONAL TECHNOLOGIES TO PROMOTE ACADEMIC GROWTH FOR ALL STUDENTS. 0 0 11717534 22100668 THE SCHOOL PROVIDES PERSONALIZED, BASIC AND ENHANCED LEARNING OPPORTUNITIES FOR K-12 STUDENTS THROUGH A HOME-BASED DELIVERED EDUCATION. THE SCHOOL INVOLVES AND EMPOWERS PARENTS OF STUDENTS TO THE HIGHEST DEGREE IN THE ROLE OF THE EDUCATOR. STUDENTS ACHIEVE THEIR OPTIMUM LEVELS OF DEVELOPMENT WITHIN THE SAFE ENVIRONMENT OF THEIR HOME USING ALL THE SCHOOL'S RESOURCES. THE SCHOOL HAS SERVED 1,720 STUDENTS IN 310 SCHOOL DISTRICTS THROUGHOUT PENNSYLVANIA. 11717534 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 147 1 0 0 0 0 0 0 0 0 0 0 0 0 X 2 2 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X X X MICHAEL WHISMAN CPA 2154819777 222 KESWICK AVENUE GLENSIDE PA 19038 JOHN MAROUS PRESIDENT 2.00 X X 0 0 0 WILLIAM DONAHUE VICE PRESIDENT 1.00 X X 0 0 0 GREG DOLAN TREASURER 1.00 X X 0 0 0 PATRICIA ROSSETTI CEO 40.00 X 141157 0 66762 AUBREY PLOESCH ELEMENTARY PRINCIPAL 40.00 X 99676 0 54784 NICHOLAS KOCUBA DIRECTOR OF TECHNOLOGY 40.00 X 94167 0 51480 SHERYL ALLMON DIRECTOR OF STUDENT SERVICES 40.00 X 81430 0 47092 KELLY CROOKS MIDDLE SCHOOL/HIGH SCHOOL PRINCIPAL 40.00 X 99677 0 53369 JAMIE DESROCHERS DIRECTOR OF SPECIAL EDUCATION 40.00 X 53324 0 18301 569431 0 291788 1 0 1 0 CLOUDCAST LLC 125 TECHNOLOGY DRIVE SUITE 3 CANONSBURG PA 15317 IT SUPPORT 694960 CHARTER CHOICES INC 222 KESWICK AVENUE GLENSIDE PA 19038 BUSINESS SERVICES 625032 BD&E 681 ANDERSEN DRIVE PITTSBURGH PA 15220 BUSINESS SERVICES 400677 THERAPY SOURCE 5215 MILITIA HILL ROAD SUITE A PLYMOUTH MEETING PA 19462 SPECIAL EDUCATION 387557 PRESENCE LEARNING INC PO BOX 743532 LOS ANGELES CA 90074 SPECIAL EDUCATION 288704 5 1311233 1311233 DISTRICT FUNDING 611710 22100668 22100668 22100668 25972 25972 MISCELLANEOUS REVENUE 900099 510 510 510 23438383 22101178 0 25972 X 456373 207007 249366 6712919 4515333 2197586 1304337 834578 469759 1766050 1163279 602771 583756 403484 180272 33526 33526 26710 26710 4424598 2987295 1437303 406238 406238 430231 323572 106659 1099501 558858 540643 511790 307074 204716 57309 57309 INSTRUCTIONAL AND STUDE 397576 383589 13987 STUDENT ACTIVITIES 39177 500 38677 PROFESSIONAL DEVELOPMEN 25222 25222 MISCELLANEOUS 7743 7743 18283056 11717534 6565522 0 2397532 7059686 2574086 2582633 11958 618634 1429011 1332664 89430 291587 1858555 351982 1100129 1506573 1662769 2117250 9264915 15509027 813990 1183538 9032067 9751304 9846057 10934842 X 0 0 1100129 1506573 -1681271 3067612 -581142 4574185 9264915 15509027 5155327 0 X X 0 1 X 1 1 1 X 376232 573072 664404 681523 1335282 3630513 376232 573072 664404 681523 1335282 3630513 3630513 14208 40638 31975 25972 112793 3743306 0.96990 0.96810 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 171952 171952 1686603 351982 1334621 1506573 GASB 68 & 75 DEFERRED OUTFLOWS OF RESOURCES RELATED TO PENSIONS AND OPEB 2100493 SECURITY DEPOSITS 23010 DUE FROM SCHOOL DISTRICT -6253 2117250 GASB 68 INFLOWS FROM PENSIONS 229000 GASB 68 PENSION LIABILITY 8420000 DUE TO SCHOOL DISTRICTS 491828 DEFERRED INFLOWS OF OPEB 11000 OPEB LIABILITY 367000 DEFERRED RENT 232476 9751304 23438383 0 23438383 0 23438383 18283056 0 18283056 0 18283056 X 0 0 0 0 0 0 0 0 0 PATRICIA ROSSETTI CEO 141157 0 0 0 0 0 46652 0 20110 0 207919 0 0 0 AUBREY PLOESCH ELEMENTARY PRINCIPAL 99676 0 0 0 0 0 33258 0 21526 0 154460 0 0 0 KELLY CROOKS MIDDLE SCHOOL/HIGH SCHOOL PRINCIPAL 99677 0 0 0 0 0 33259 0 20110 0 153046 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 SUBSTANTIALLY ALL OF THE SCHOOL'S BUSINESS FUNCTIONS HAVE BEEN CONTRACTED TO CHARTER CHOICES, INC (CC). CC PERFORMS PAYROLL SERVICES, ACCOUNTS PAYABLE SERVICES, ACCOUNTS RECEIVABLE SERVICES, MAINTAINS THE ACCOUNTING SYSTEM OF RECORDS AND REPORTS, FEDERAL CONSOLIDATED GRANT RECONCILIATIONS, FINANCIAL REPORTING AND BUDGETS, FINANCIAL PROJECTIONS AND PLANNING, ENTERS AND MAINTAINS STUDENT DATA RECORDS FOR BILLING PURPOSES, PREPARES DISTRICT BILLING USING SCHOOL PROVIDED INFORMATION, AND FISCAL COMPLIANCE REPORTING. THE SCHOOL PAYS AN ANNUAL FEE OF $560 PER AVERAGE DAILY MEMBERSHIP TO CC. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO UNDERLYING COMMITTEES OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B DRAFTS OF THE FORM 990 ARE DISTRIBUTED TO THE MANAGEMENT COMPANY AND THE BOARD, FOR THEIR REVIEW. HILL, BARTH & KING LLC PREPARES THE SCHOOL'S FORM 990. THEY ARE AVAILABLE TO RESPOND TO QUESTIONS OR RECOMMENDATIONS AS A RESULT OF THE BOARD REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES MONITORS EMPLOYMENT AND CONSULTING ARRANGEMENTS TO ENSURE THAT CONFLICTS OF INTEREST DO NOT OCCUR IN THE SCHOOL. ALL APPOINTMENTS ARE ASKED AT THE TIME OF INTERVIEW IF THEY ARE RELATED TO ANYONE IN THE ORGANIZATION. ADDITIONALLY, TRUSTEES AND THE CEO ARE REQUIRED TO COMPLETE A FINANCIAL DISCLOSURE DECLARATION ANNUALLY. THE DISCLOSURE FORM IS CONSISTENT WITH THE PENNSYLVANIA ETHICS REQUIREMENTS FOR SCHOOL BOARD OFFICIALS. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT OF THE BOARD OF TRUSTEES ANNUALLY EVALUATES THE CEO AND USES COMPARABILITY DATA TO RECOMMEND COMPENSATION AND BENEFITS SUBJECT TO THE APPROVAL OF THE TRUSTEES. THE CEO IS RESPONSIBLE FOR RECOMMENDING SALARIES FOR ALL OTHER EMPLOYEES FOR TRUSTEE APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 REQUESTS FOR ADDITIONAL INFORMATION SHOULD BE ADDRESSED TO THE FISCAL OFFICER C/O PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL, 2605 NICHOLSON RD, SUITE 4100, SEWICKLEY, PA 15143. FORM 990, PART IX, LINE 11G BUSINESS CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 778,381. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 778,381. SOFTWARE AND IT CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 1,163,233. MANAGEMENT AND GENERAL EXPENSES 569,886. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,733,119. EDUCATION CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 1,628,614. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,628,614. OTHER CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 195,448. MANAGEMENT AND GENERAL EXPENSES 89,036. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 284,484. FORM 990, PART XII, LINE 2B: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS NOR THE SELECTION PROCESS DURING THE TAX YEAR. SCHEDULE A, PART II, SECTIONS A-C: FOR PURPOSES OF REPORTING THE SCHOOL'S REASON FOR PUBLIC CHARITY STATUS IN SCHEDULE A OF FORM 990, THE SCHOOL CLASSIFIES ITSELF AS AN ORGANIZATION THAT NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM A GOVERNMENT UNIT OR FROM THE GENERAL PUBLIC DESCRIBED IN SECTION 170(B)(1)(A)(VI) SOLELY FOR CONSISTENCY WITH THE SCHOOL'S PUBLIC CHARITY STATUS AS DETERMINED BY THE IRS EFFECTIVE JUNE 10, 2003. THE SCHOOL DOES NOT ACTIVELY SOLICIT FUNDS FROM THE GENERAL PUBLIC; HOWEVER, IT RECEIVES A PORTION OF ITS REVENUE FROM PUBLIC SOURCES IN THE FORM OF GRANTS AND CONTRIBUTIONS FROM THE PENNSYLVANIA DEPARTMENT OF EDUCATION AND A LOCAL INTERMEDIATE UNIT. CONSISTENT WITH OTHER PENNSYLVANIA CHARTER SCHOOLS, THE MAJORITY OF THE SCHOOL'S REVENUES ARE RECEIVED FROM THE RESIDENT SCHOOL DISTRICTS OF ITS STUDENTS BASED ON ADMISSION AND REIMBURSEMENT RATES ESTABLISHED BY THE PENNSYLVANIA DEPARTMENT OF EDUCATION. REVENUES FROM SCHOOL DISTRICTS ARE NOT CONSIDERED PUBLIC SUPPORT FOR PURPOSES OF THE COMPUTATION OF PUBLIC SUPPORT IN SCHEDULE A. A REVIEW OF THE ORIGINAL APPLICATION FOR EXEMPTION INDICATES THAT WE APPLIED FOR EXEMPTION AS A SCHOOL, AND THAT THROUGH THE PROCESS OF APPROVAL, OUR STATUS WAS ULTIMATELY GRANTED AS A PUBLIC SUPPORTED CHARITY RATHER THAN AS A SCHOOL. IN FILING THIS RETURN, WE CERTIFY THAT WE MEET ALL OF THE REQUIREMENTS FOR TAX EXEMPTION AS A SCHOOL, INCLUDING THE NON-DISCRIMINATION RULES. BASED ON THESE FACTS AND CIRCUMSTANCES WHICH HAVE NOT CHANGED FROM THE SCHOOL'S INCEPTION AND ORIGINAL IRS DETERMINATION OF EXEMPTION, THE SCHOOL'S OPERATIONS SUPPORT ITS PUBLIC CHARITY STATUS. SCHEDULE D, PARTS IX AND X: DURING THE FISCAL YEAR ENDING JUNE 30, 2015, THE SCHOOL WAS REQUIRED TO IMPLEMENT GASB 68. THIS ACCOUNTING STANDARD REQUIRED THE SCHOOL TO REPORT ITS PROPORTIONATE SHARE OF THE NET PENSION LIABILITY OF THE UNDERFUNDED COST-SHARING MULTI-EMPLOYER DEFINED BENEFIT PENSION PLAN PROVIDED BY THE COMMONWEALTH OF PENNSYLVANIA. AT JUNE 30, 2021, THE SCHOOL REPORTED A LIABILITY OF $8,420,000 WHICH IS REDUCED BY DEFERRED OUTFLOWS OF RESOURCES IN THE AMOUNT OF $2,014,409. EACH YEAR, THE SCHOOL'S PROPORTIONATE SHARE OF THE LIABILITY WILL BE ADJUSTED. THE ADJUSTMENT WILL BE DONE IN ACCORDANCE WITH THE ACCOUNTING STANDARD BUT WILL NOT HAVE AN EFFECT ON THE ONGOING CASH REQUIREMENTS OF THE SCHOOL. SCHEDULE D, PARTS IX AND X: DURING THE FISCAL YEAR ENDING JUNE 30, 2019, THE SCHOOL WAS REQUIRED TO IMPLEMENT GASB 75. THIS ACCOUNTING STANDARD REQUIRED THE SCHOOL TO REPORT ITS PROPORTIONATE SHARE OF THE NET OTHER POST EMPLOYMENT BENEFITS (OPEB) OF THE UNDERFUNDED COST-SHARING MULTI-EMPLOYER DEFINED BENEFIT OPEB PLAN PROVIDED BY THE COMMONWEALTH OF PENNSYLVANIA. AT JUNE 30, 2021, THE SCHOOL REPORTED A LIABILITY OF $367,000 WHICH IS REDUCED BY DEFERRED OUTFLOWS OF RESOURCES IN THE AMOUNT OF $86,084. EACH YEAR, THE SCHOOL'S PROPORTIONATE SHARE OF THE LIABILITY WILL BE ADJUSTED. THE ADJUSTMENT WILL BE DONE IN ACCORDANCE WITH THE ACCOUNTING STANDARD BUT WILL NOT HAVE AN EFFECT ON THE ONGOING CASH REQUIREMENTS OF THE SCHOOL.