2022-05-16T22:51:39-05:00 2021-06-30 271728945 PKF O'CONNOR DAVIES LLP 665 FIFTH AVENUE NEW YORK NY 10022 990 2020-07-01 810991132 GROWING UP GREEN CHARTER SCHOOL II GROW 3476424306 84-35 152ND STREET JAMAICA NY 11432 MATTHEW GREENBERG EXECUTIVE DIRECTOR 3476424306 2022-05-16 1 MATTHEW GREENBERG 999009999 GARRETT M HIGGINS P00543209 2122862600 2022-05-16 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z MATTHEW GREENBERG 84-35 152ND STREET JAMAICA NY 11432 12506617 0 X WWW.GUGCS.ORG X 2015 NY TO EMPOWER CHILDREN TO BE CONSCIOUS AND CONTRIBUTING MEMBERS OF THEIR COMMUNITY. 11 11 93 11 0 0 233069 398977 8914557 12102752 137 41 47078 4847 9194841 12506617 0 0 0 0 5893403 7956418 400 0 39622 2353743 5693031 8247546 13649449 947295 -1142832 4808758 6421869 3378028 6133971 1430730 287898 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 12021504 12103302 EDUCATION- THE SCHOOL PROVIDED EDUCATION TO APPROXIMATELY 540 STUDENTS IN GRADES KINDERGARTEN THROUGH FIFTH DURING THE 2020-2021 ACADEMIC YEAR. 12021504 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 8 0 93 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 1 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 X MATTHEW GREENBERG EXECUTIVE DIRECTOR 20.00 20.00 X 0 322942 6582 NANCY WONG SCHOOL LEADER 40.00 X 150148 0 11129 MORISKA SELBY ASST. SCHOOL LEADER 40.00 X 106412 0 9452 KATE HOOKER CO-BOARD CHAIR 1.00 1.00 X X 0 0 0 KATHERINE KLINGENSTEIN CO-BOARD CHAIR 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 REID CHASE TRUSTEE 1.00 1.00 X 0 0 0 MARC GREENBERG TRUSTEE 1.00 1.00 X 0 0 0 PASTOR CORWIN MASON TRUSTEE 1.00 1.00 X 0 0 0 JEFFREY MUELLER TRUSTEE 1.00 1.00 X 0 0 0 KIAH HUFANE TRUSTEE 1.00 1.00 X 0 0 0 PETER DAVIS TRUSTEE 1.00 20.00 X 0 0 0 SHADIATU MOUSTAPHA TRUSTEE 1.00 X 0 0 0 256560 322942 27163 2 0 1 0 0 388081 10896 398977 GOV'T PER-PUPIL REV. 611110 10040725 10040725 GOV'T PER-PUPIL FACILITIES 611110 2062027 2062027 12102752 41 41 MISCELLANEOUS 900099 4297 4297 AFTER SCHOOL CLUBS 611110 550 550 4847 12506617 12103302 0 4338 163330 144567 18763 6340063 5743927 576105 20031 78783 78783 866276 784649 78924 2703 507966 460073 46324 1569 160423 44475 115887 61 36263 32844 3307 112 59223 59223 330582 169566 160800 216 26497 26497 35564 32211 3243 110 77415 70116 7060 239 4228403 3829731 385609 13063 182743 165513 16665 565 64964 58839 5924 201 SUPPLIES/MATERIALS 274491 266148 8070 273 REPAIRS & MAINTENANCE 77559 70246 7073 240 SUBSCRIPTIONS 47154 42708 4300 146 NON-OFFICE EQUIP. 38157 35311 2753 93 53593 44083 9510 13649449 12021504 1588323 39622 2408012 3549697 80403 80444 188466 153434 205954 261620 2523094 569016 1700787 1954078 225136 422596 4808758 6421869 607609 1147105 0 29021 2770419 4957845 3378028 6133971 X 1430730 287898 1430730 287898 4808758 6421869 -1142832 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1742384 304504 1437880 777584 261386 516198 3126 3126 0 1954078 SECURITY DEPOSIT 200165 DUE FROM FRIENDS OF GROWING UP GREEN CHARTER SCHOOL 209460 OTHER ASSETS 12971 422596 DUE TO RELATED PARTY 511397 DEFERRED RENT 3632547 PAYCHECK PROTECTION PROGRAM LOAN PAYABLE 813901 4957845 X 12515944 9327 9327 12506617 0 12506617 13658776 9327 9327 13649449 0 13649449 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, 2018. 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 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. 2019-22. 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. 0 0 0 0 0 0 0 0 0 MATTHEW GREENBERG EXECUTIVE DIRECTOR 0 321538 0 0 0 1404 0 5800 0 782 0 329524 0 0 NANCY WONG SCHOOL LEADER 149968 0 0 0 180 0 3014 0 8115 0 161277 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 THE SCHOOL USES ADP TOTAL SOURCE ("ADP"), A CERTIFIED PROFESSIONAL EMPLOYER ORGANIZATION ("CPEO"), WHICH PROVIDES PROFESSIONAL EMPLOYER SERVICES TO THE SCHOOL. IN THE CPEO RELATIONSHIP, ADP AND THE SCHOOL SHARE CERTAIN RESPONSIBILITIES AND ALLOCATE OTHER EMPLOYER RESPONSIBILITIES INDIVIDUALLY. THE SCHOOL REMAINS AN EMPLOYER OF SCHOOL'S EMPLOYEES, AND ADP IS A CO-EMPLOYER. THE SCHOOL RETAINS AND EXERCISES DIRECTION AND CONTROL OVER THEM AND ALL THEIR ACTIVITIES IN SCHOOL'S WORKPLACE. ADP RESERVES A RIGHT OF DIRECTION AND CONTROL OVER EMPLOYEES AS IS NECESSARY TO FULFILL ITS OBLIGATIONS AND PROVIDE ITS SERVICES UNDER AN AGREEMENT BETWEEN THE SCHOOL AND ADP. THE EXPENSES INCURRED FOR PEO SERVICES IN FISCAL YEAR 2021 WERE $124,200. THE SCHOOL HAS AN AGREEMENT WITH CHARTER SCHOOL BUSINESS MANAGAMENT ("CSBM") WHO SERVES AS THE CFO, CONTROLLER AND ACCOUNTANT TO MANAGE AND IMPLEMENT ALL FINANCIAL ACTIVITES AND PROVIDE STRATEGIC GUIDANCE TO THE SCHOOL. THE EXPENSES INCURRED FOR FINANCIAL MANAGEMENT SERVICES IN FISCAL YEAR 2021 WERE $36,223. 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 VI, SECTION B, LINE 15A: 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 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 39-27 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