2022-05-13T20:36:37-05:00 2021-06-30 410746749 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE SUITE 400 PLYMOUTH MEETING PA 19462 990 2020-07-01 050546103 KIPP PHILADELPHIA CHARTER SCHOOL KIPP 2152271728 2409 W WESTMORELAND STREET PHILADELPHIA PA 19129 IVANA GASIOROWSKI CEO 2152948596 2022-05-12 1 IVANA GASIOROWSKI 999009999 DAVID M SEKERAK P01395497 2156433900 2022-05-12 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z IVANA GASIOROWSKI 2409 W WESTMORELAND STREET PHILADELPHIA PA 19129 16805323 0 X WWW.KIPPPHILADELPHIA.ORG X 2003 PA A PUBLIC SCHOOL SERVING STUDENTS IN GRADES K THROUGH 8. 9 9 137 9 0 0 4934883 3635512 12670367 13139562 29442 1139 20610 29110 17655302 16805323 334 144642 0 0 3687109 4080414 0 0 0 10427744 6288678 14115187 10513734 3540115 6291589 24492680 30756682 30556495 30528908 -6063815 227774 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 8074158 144642 13139562 A PUBLIC SCHOOL SERVING GRADES K-8. WE SERVE 860 STUDENTS THROUGHOUT PHILADELPHIA. WE PROVIDED THE CRITICAL RESOURCES NEEDED TO ENSURE THE SEAMLESS TRANSITION BACK TO IN-PERSON LEARNING AFTER VIRTUAL LEARNING DURING FY19-20 DUE TO THE GLOBAL PANDEMIC. WE CONSISTENTLY PROVIDED THE CRITICAL RESOURCES NEEDED TO SUPPORT THE SOCIAL-EMOTIONAL HEALTH OF OUR STUDENTS, FAMILIES, ALUMNI, AND STAFF. 8074158 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 13 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 MELANIE CARTER 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 132183 0 64564 ISAIAH WALKER SCHOOL LEADER - KPCS 50.00 0.00 X 127554 0 6892 DELISE ZAKIYYAH ABDUSSALAAM MIDDLE SCHOOL ENRICHMENT TEACHER 50.00 0.00 X 112996 0 6076 ERICA WEINER-AMACHI 4TH GRADE SPECIAL EDUCATION TEACHER 50.00 0.00 X 102142 0 58962 KEYA LETITIA FOSTER 5TH GRADE ELA TEACHER 50.00 0.00 X 101090 0 6431 JULIUS BROWN ELEMENTARY MUSIC TEACHER 50.00 0.00 X 100073 0 53623 676038 0 196548 7 0 1 0 KIPP ADMINISTRATIVE SERVICES CORP 5070 PARKSIDE AVE PHILADELPHIA PA 19131 SHARED SERVICES 1576452 ACS INTERNATIONAL RESOURCES INC PO BOX 579 CHADDS FORD PA 19317 IT SERVICES 482273 TEAM CLEAN INC 4747 S BROAD ST BLDG 101 STE 110 PHILADELPHIA PA 19112 OUTSOURCED FACILITY AND MAINTENANCE 258075 LINTON MANAGED SERVICES 4 SENTRY PARKWAY EAST STE 100 BLUE BELL PA 19422 OUTSOURCED FOOD SERVICES 252953 NYMAN ASSOCIATES INC 220 COMMERCE DRIVE SUITE 205 FT WASHINGTON PA 19034 SPEECH THERAPY SERVICES 219399 6 1200000 2297798 137714 31686 3635512 LOCAL SOURCES 611110 13137104 13137104 STUDENT ACTIVITIES 611110 2458 2458 13139562 1139 1139 MISCELLANEOUS REVENUE 900099 29110 29110 29110 16805323 13139562 0 30249 144642 144642 345258 345258 5827083 4207902 1619181 -3348965 -1917292 -1431673 753196 649439 103757 503842 370555 133287 1576452 1576452 84414 79093 5321 48780 48780 991924 923684 68240 119119 41800 77319 395814 395814 16849 9307 7542 11500 11500 704244 704143 101 933560 933560 121679 46227 75452 BOOKS AND SUPPLIES 465919 423857 42062 FOOD SERVICES 340921 340921 REPAIRS AND MAINTENANCE 218058 217573 485 EQUIPMENT 199445 146175 53270 60000 60000 10513734 8074158 2439576 0 X 2969295 4765250 1940779 1939608 386387 269212 690 690 66060 3889 22587929 4272373 18675608 18315556 453861 5462477 24492680 30756682 4405338 3447010 15615024 15301139 10536133 11780759 30556495 30528908 X -7440199 -1148590 1376384 1376364 -6063815 227774 24492680 30756682 6291589 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20218122 2606311 17611811 2005328 1463587 541741 364479 202475 162004 18315556 SECURITY DEPOSITS 47580 DEFERRED OUTFLOWS FROM PENSION 472925 DEFERRED OUTFLOWS FROM OPEB 10000 DUE FROM RELATED PARTIES 4931972 5462477 DUE TO RELATED ENTITIES 7570882 INTEREST PAYABLE 179825 CAPITAL LEASE OBLIGATION 178183 NET PENSION LIABILITY 1576000 NET OPEB LIABILITY 69000 DEFERRED INFLOWS FROM PENSION 2010000 DEFERRED INFLOWS FROM OPEB 156000 UNEARNED REVENUE 40869 11780759 X 16805323 0 16805323 0 16805323 10513734 0 10513734 0 10513734 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, 2021, 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) 69227 FOOD SERVICE COSTS KIPP NORTH PHILADELPHIA CHARTER SCHOOL 2539 N 16TH ST PHILADELPHIA PA 19132 824132057 501(C)(3) 53118 FOOD SERVICE COSTS KIPP WEST PHILADELPHIA CHARTER SCHOOL 5070 PARKSIDE AVE PHILADELPHIA PA 19131 475257423 501(C)(3) 22297 FOOD SERVICE COSTS 3 0 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 0 0 IVANA GASIOROWSKI SCHOOL LEADER/CEO - KPEA 132183 0 0 0 0 0 39804 0 24760 0 196747 0 0 0 ERICA WEINER-AMACHI 4TH GRADE SPECIAL EDUCATION TEACHER 102142 0 0 0 0 0 34228 0 24734 0 161104 0 0 0 JULIUS BROWN ELEMENTARY MUSIC TEACHER 100073 0 0 0 0 0 30733 0 22890 0 153696 0 0 0 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 1615957 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 31686 USDA COMMODITY VALUE 0 0 0 0 PART I, COLUMN (B): THE NUMBER IN THIS COLUMN REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE CONSISTS OF THE BOARD OFFICERS AND COMMITTEE CHAIRS. THE EXECUTIVE COMMITTEE SHALL HAVE THE FULL AUTHORITY OF THE BOARD OF DIRECTORS BETWEEN MEETINGS, EXCEPT THAT THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE POWER (A) TO AUTHORIZE DISTRIBUTIONS, (B) TO APPROVE OR RECOMMEND THE DISSOLUTION, MERGER, SALE, PLEDGE OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS, (C) TO ELECT, APPOINT, OR REMOVE TRUSTEES OR FILL VACANCIES ON THE BOARD OF TRUSTEES OR ON A COMMITTEE, (D) TO ADOPT, AMEND, OR REPEAL THE ARTICLES OF INCORPORATION OR THE BYLAWS, OR (E) TO EXERCISE OTHER POWERS SPECIFICALLY DENIED THE COMMITTEE BY 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. 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, 2021 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