2020-07-10T11:42:59-05:00 2019-06-30 410746749 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE SUITE 400 PLYMOUTH MEETING PA 19462 990 2018-07-01 050546103 KIPP PHILADELPHIA CHARTER SCHOOL KIPP 2152271728 2409 W WESTMORELAND STREET PHILADELPHIA PA 19129 IVANA GASIOROWSKI CEO 2152948596 2020-06-09 1 DAVID M SEKERAK P01395497 2156433900 2020-06-09 67.137.57.251 2020-06-09 11:53:20 ED P B5C6689AE7AF5414E27E4467F9AB971DF3B0FBE3 6BCE17CF531EE5E889DFF9A1732B3E9930A5A1A9 2018 2021-01-29 14:40:06Z IVANA GASIOROWSKI 2409 W WESTMORELAND STREET PHILADELPHIA PA 19129 15035231 0 X WWW.KIPPPHILADELPHIA.ORG X 2003 PA A PUBLIC SCHOOL SERVING STUDENTS IN GRADES K THROUGH 8. 11 11 123 138 0 0 2621600 2596786 11346098 12399528 16079 30824 270 8093 13984047 15035231 241906 0 0 0 3511889 3242633 0 0 0 6252166 7734622 10005961 10977255 3978086 4057976 20459629 25066074 34121535 34670004 -13661906 -9603930 KIPP PHILADELPHIA'S MISSION IS TO DEVELOP THE CHARACTER, KNOWLEDGE, AND SKILLS OF THEIR STUDENTS, SO THEY WILL SUCCEED IN COLLEGE, GIVING THEM THE FREEDOM TO SHAPE THEIR FUTURES AND POSITIVELY AFFECT THEIR COMMUNITIES. 0 0 8882177 0 12399528 KIPP PHILADELPHIA IS AN OPEN-ENROLLMENT, COLLEGE PREPARATORY, PUBLIC CHARTER SCHOOL SERVING STUDENTS IN GRADES K THROUGH 8. 8882177 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 26 0 123 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X THE ORGANIZATION 2152948596 5070 PARKSIDE AVE SUITE 3500D PHILADELPHIA PA 19131 TOYA ALGARIN PARENT REPRESENTATIVE 0.25 1.00 X 0 0 0 NATASHA BOSTON PARENT REPRESENTATIVE 0.25 1.00 X 0 0 0 WYDIA SIMMONS PARENT REPRESENTATIVE 0.25 1.00 X 0 0 0 ANN AERTS MEMBER 0.25 1.00 X 0 0 0 JERRY DAVIDSE MEMBER 0.25 1.00 X 0 0 0 DAVID REUTER MEMBER 0.25 1.00 X 0 0 0 NANCY SCHARFF MEMBER 0.25 1.00 X 0 0 0 STEVE CASPER CHAIR 0.25 1.00 X X 0 0 0 SAMANTHA WILSON-JONES VICE PRESIDENT 0.25 1.00 X X 0 0 0 SAMUEL WHITAKER TREASURER 0.25 1.00 X X 0 0 0 ALISA FIELD SECRETARY 0.25 1.00 X X 0 0 0 IVANA GASIOROWSKI SCHOOL LEADER/CEO 50.00 X 117785 0 53948 117785 0 53948 1 0 1 0 LINTON MANAGED SERVICES 4 SENTRY PARKWAY EAST STE 100 BLUE BELL PA 19422 OUTSOURCED FOOD SERVICES 644156 TEAM CLEAN INC 4747 S BROAD ST BLDG 101 STE 110 PHILADELPHIA PA 19112 OUTSOURCED FACILITY AND MAINTENANCE CLEA 320125 SPECIALIZED EDUCATION SERVICES 2 AQUARIUM DRIVE CAMDEN NJ 08103 SPECIAL EDUCATION SERVICES 209390 DELTA-T GROUP INC 3380 BYBERRY RD PHILADELPHIA PA 19154 SPECIAL EDUCATION SERVICES 174856 NYMAN ASSOCIATES INC 220 COMMERCE DRIVE STE 205 FT WASHINGTON PA 19034 SPEECH THERAPY SERVICES 129959 7 2581638 15148 33879 2596786 LOCAL SOURCES 611110 12358424 12358424 STUDENT ACTIVITIES 611110 41104 41104 12399528 30824 30824 GAIN ON ELIMINATION OF CAPITAL LE 900099 8093 8093 8093 15035231 12399528 0 38917 X 152734 152734 5180043 4137711 1042332 -3350096 -2392882 -957214 784840 703301 81539 475112 380349 94763 1640789 1640789 22114 18418 3696 24963 24963 1503406 1483910 19496 164539 147804 16735 510209 510193 16 255802 239573 16229 49450 43450 6000 745526 745526 848897 848897 105721 105721 FOOD SERVICES 1274075 1274075 BOOKS AND SUPPLIES 329480 285686 43794 EQUIPMENT 115664 114519 1145 REPAIRS AND MAINTENANCE 83987 83192 795 60000 60000 10977255 8882177 2095078 0 X 2566111 3267971 1420890 1910960 749338 196507 690 690 70479 752 21588655 2503569 14674460 19085086 977661 604108 20459629 25066074 1058809 1524133 52811 16202792 15913907 16807123 17231964 34121535 34670004 X -14992218 -10960475 1330312 1356545 -13661906 -9603930 20459629 25066074 4057976 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19963950 1260216 18703734 1302214 1170574 131640 322491 72779 249712 19085086 DUE TO RELATED ENTITIES 5023903 INTEREST PAYABLE 185475 CAPITAL LEASE OBLIGATION 261586 NET PENSION LIABILITY 3696000 NET OPEB LIABILITY 161000 DEFERRED INFLOWS-GASB 68 7766000 DEFERRED INFLOWS-GASB 75 138000 17231964 15035231 0 15035231 0 15035231 10977255 0 10977255 0 10977255 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. X X X 0 0 0 0 0 0 0 0 0 IVANA GASIOROWSKI SCHOOL LEADER/CEO 116036 0 1749 0 0 0 37691 0 16257 0 171733 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 1050957 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 33879 USDA COMMODITY VALUE 0 0 0 0 PART I, COLUMN (B): THE NUMBER IN THIS COLUMN REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART IV, LINE 11F: KIPP PHILADELPHIA CHARTER SCHOOL'S FINANCIAL STATEMENTS ARE PREPARED UNDER GOVERNMENTAL AUDITING STANDARDS, WHICH DO NOT REQUIRE DISCLOSURE OF MANAGEMENT'S EVALUATION OF UNCERTAIN TAX POSITIONS. MANAGEMENT HAS PERFORMED THIS EVALUATION AND IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THE SCHOOL'S TAX-EXEMPT STATUS. 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 LEADER 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 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. FORM 990, PART IX, LINE 11G CONTRACTED EDUCATION SERVICES: PROGRAM SERVICE EXPENSES 1,317,071. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,317,071. OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 166,839. MANAGEMENT AND GENERAL EXPENSES 16,202. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 183,041. PAYROLL SERVICE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,294. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,294. 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 2019 ALLOCATIONS AND GASB JOURNAL ENTRIES REQUIRED TO BE RECORDED, THE PSERS PENSION AND OPEB ACTIVITY RESULTED IN A CREDIT FOR JUNE 30, 2019 FISCAL YEAR. KIPP WEST PHILADELPHIA PREPARATORY CHARTER SCHOOL 5900 BALTIMORE AVENUE 2ND FLOOR PHILADELPHIA PA 19143 261970577 CHARTER SCHOOL PA 501(C)(3) LINE 2 N/A 0 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 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1