OPPORTUNITY CHARTER SCHOOL: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
OPPORTUNITY CHARTER SCHOOL (EIN 20-1157094)
Tax period
2018-07-01 to 2019-06-30
Filed
2020-07-02
IRS object ID
202031849349301203
Schema version
2018v3.2
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

FieldValueIRS element (for citing)
Return2020-07-02T09:54:39-05:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN420714325PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RSM US LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14 TIMES SQUAREAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10036ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201157094EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1OPPORTUNITY CHARTER SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlOPPOBusinessNameControlTxt
Phone2128666137PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1240 WEST 113TH STREETAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10026ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMR LEONARD GOLDBERGPersonNm
Person TitleCEO/HEAD OF SCHOOLPersonTitleTxt
Phone2128666137PhoneNum
Signature2020-07-02SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTAMAR PLOTZKERPreparerPersonNm
PTINP02047230PTIN
Phone2123721000PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address173.70.36.230IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-07-02IPDt
IP Tm05:02:03IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id09A2927B35AF572C6511D90BF7D018A790CC261BAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMR LEONARD GOLDBERGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1240 WEST 113TH STREETAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10026ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$12,250,404GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.OPPORTUNITYCHARTER.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionSEE SCHEDULE O FOR DESCRIPTION OF THE ORGANIZATION'S MISSIONTHE OPPORTUNITY CHARTER SCHOOL'S PRIMARY MISSION IS TO PROVIDE FREE AND PUBLIC SPECIAL EDUCATION SERVICES TO NEW YORK CITY'S STUDENTS WHILE SIMULTANEOUSLY PROVIDING THE HIGHEST QUALITY EDUCATION TO ALL STUDENTS.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee135TotalEmployeeCnt
Total Volunteers8TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$20,400PYContributionsGrantsAmt
CY Contributions Grants$15,850CYContributionsGrantsAmt
PY Program Service Revenue$11,611,939PYProgramServiceRevenueAmt
CY Program Service Revenue$12,181,301CYProgramServiceRevenueAmt
PY Investment Income$5,677PYInvestmentIncomeAmt
CY Investment Income$12,903CYInvestmentIncomeAmt
PY Other Revenue$55,562PYOtherRevenueAmt
CY Other Revenue$40,350CYOtherRevenueAmt
PY Total Revenue$11,693,578PYTotalRevenueAmt
CY Total Revenue$12,250,404CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$9,418,007PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$10,480,296CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$117,800CYTotalFundraisingExpenseAmt
PY Other Expenses$2,476,349PYOtherExpensesAmt
CY Other Expenses$2,331,216CYOtherExpensesAmt
PY Total Expenses$11,894,356PYTotalExpensesAmt
CY Total Expenses$12,811,512CYTotalExpensesAmt
PY Revenues Less Expenses-$200,778PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$561,108CYRevenuesLessExpensesAmt
Total Assets BOY$3,188,353TotalAssetsBOYAmt
Total Assets EOY$2,664,576TotalAssetsEOYAmt
Total Liabilities BOY$1,096,773TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,134,104TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,091,580NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,530,472NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionAT OPPORTUNITY CHARTER SCHOOL, WE WELCOME ALL STUDENTS IN GRADES 6 THROUGH 12, REGARDLESS OF PREVIOUS ACADEMIC SUCCESS: STUDENTS WHO ARE YEARNING TO LEARN, STUDENTS WHO HAVE FALLEN BEHIND, STUDENTS WHO HAVE BEEN TOLD THEIR ASPIRATIONS ARE BEYOND REACH.THROUGH A POSITIVE BELIEF IN EVERY STUDENT'S PROMISE, WE ARE COMMITTED TO BRINGING THEIR POTENTIAL TO LIFE.WE PROVIDE STAFF AND STUDENTS WITH A SAFE, SUPPORTIVE ENVIRONMENT IN WHICH TO PURSUE PERSONAL DEVELOPMENT THROUGH AN INDIVIDUALIZED PLAN TAILORED TO THEIR UNIQUE NEEDS.WE NURTURE INTELLECTUAL AND PERSONAL GROWTH. STUDENTS RECEIVE DIFFERENTIATED INSTRUCTION IN EVERY CURRICULAR AREA FROM OUR HIGHLY-TRAINED STAFF, WITH THE GOAL OF EXPANDING THEIR HIGHER COGNITIVE FUNCTIONING.OUR SCHOOL CULTURE IS PERFORMANCE-DRIVEN AND RESULTS-ORIENTED. STUDENTS GRADUATE HAVING ACHIEVED A CLEARLY DEMONSTRATED ACADEMIC AND SOCIAL FOUNDATION, AS WELL AS A DEEP UNDERSTANDING OF THEIR OWN STRENGTHS AND WEAKNESSES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$7,891,166ExpenseAmt
Revenue$8,526,911RevenueAmt
DescSPECIAL EDUCATION-FOR 2018-19, THE OCS SPECIAL EDUCATION GRADUATION RATE WAS 24% ABOVE THE COMPARISON GROUP AND 18% ABOVE NEW YORK CITY AVERAGES.-FOR 2018-19, OCS STUDENTS IN THE LOWEST THIRD CITYWIDE, MOST OF WHOM ARE SPECIAL EDUCATION STUDENTS, EXCEEDED COMPARISON GROUP RATES FOR COLLEGE READINESS INDEX (BY 3 PERCENTAGE POINTS), AND POSTSECONDARY ENROLLMENT RATE (BY 38 PERCENTAGE POINTS).Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,702,314ExpenseAmt
Revenue$1,847,370RevenueAmt
DescHIGH SCHOOL-IN 2018-19, OCS EXCEEDED NEW YORK CITY QUALITY REPORT TARGETS FOR FOUR-YEAR GRADUATION RATES BY A WIDE MARGIN, SCORING 20% HIGHER THAN THE COMPARISON GROUP AND 12% HIGHER THAN THE CITY AVERAGE.-IN 2018-19, OCS EXCEEDED NEW YORK CITY QUALITY REPORT TARGETS FOR 4-YEAR HIGH SCHOOL PERSISTENCE RATE, SCORING 16% HIGHER THAN THE COMPARISON GROUP.-IN 2018-19, OCS EXCEEDED COMPARISON GROUP TARGETS FOR THE 4-YEAR COLLEGE READINESS INDEX (+7 PERCENTAGE POINTS), THE POST-SECONDARY ENROLLMENT RATE (+27 PERCENTAGE POINTS), AND COLLEGE PERSISTENCE (+16 PERCENTAGE POINTS).Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$1,702,314ExpenseAmt
Revenue$1,847,370RevenueAmt
Desc-MIDDLE SCHOOL-IN 2018-19, OCS STUDENTS EXCEEDED THE COMPARISON GROUP PASSING RATE FOR ELA COURSES BY 12%, AS WELL AS MATCHING THE COMPARISON GROUP FOR THE CREDIT ACCUMULATION OF FORMER 8TH GRADERS.-IN 2018-19, OCS STUDENTS MATCHED THE COMPARISON GROUP IN THEIR CORE COURSE PASSING RATE IN THEIR MATH, ENGLISH, SOCIAL STUDIES, AND SCIENCE CLASSES.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$11,295,794TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document21IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee135EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MR LEONARD GOLDBERG CEOHEAD OF SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2128666137PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1240 WEST 113TH STREETAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10026ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
JUNE SMITH
CHAIR2.00Yes (X)Yes (X)$0$0$0
ALICE CUTLER
VICE CHAIR2.00Yes (X)Yes (X)$0$0$0
TAMARA ADAM
TRUSTEE2.00Yes (X)$0$0$0
PEGGY CULVER
TRUSTEE2.00Yes (X)$0$0$0
TRACY HAMPTON
TRUSTEE2.00Yes (X)$0$0$0
ERIC LONDON
TRUSTEE2.00Yes (X)$0$0$0
JON SICHEL
TRUSTEE2.00Yes (X)$0$0$0
MELBA WILSON
TRUSTEE2.00Yes (X)$0$0$0
LEONARD GOLDBERG
CEO/HEAD OF SCHOOL60.00Yes (X)$247,402$0$72,278
EMILY SAMUELS
ASST. HEAD OF SCHOOL50.00$171,937$0$66,720Yes (X)
JESSICA MARCU
HS PRINCIPAL50.00$184,218$0$30,791Yes (X)
MARSHA CICERCHIA GUTIERREZ
DIRECTOR OF STUDENT SUPPORT SERVICES50.00$153,801$0$39,024Yes (X)
ALLISON JENSEN
DIRECTOR OF STAFF DEVELOPMENT50.00$166,879$0$22,765Yes (X)
SADE MCCAW
MS PRINCIPAL50.00$154,096$0$18,788Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,078,333TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$250,366TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K19IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
CHARTER SUBSTITUTE TEACHER NETWORK
73 W MONROECHICAGOIL60603STAFFING AGENCY$346,221
WHITEMAN OSTERMAN & HANNA LP
ONE COMMERCE PLAZAALBANYNY12260LEGAL SERVICES$110,594
SIGMA SYSTEMS GROUP INC
716 ST NICHOLAS AVE 1NEW YORKNY10031TECHNOLOGY SERVICES$107,250
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
All Other Contributions$15,850AllOtherContributionsAmt
Total Contributions$15,850TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PER PUPIL FEES611110$11,643,352$11,643,352
GOVERNMENT GRANTS611110$537,949$537,949
FieldValueIRS element (for citing)
Total Program Service Revenue$12,181,301TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,903TotalRevenueColumnAmt
Exclusion$12,903ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescSTUDENT ACTIVITIESDesc
Business900099BusinessCd
Total Revenue Column$40,350TotalRevenueColumnAmt
Related Or Exempt Func Income$40,350RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$40,350OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,250,404TotalRevenueColumnAmt
Related Or Exempt Func Income$12,221,651RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$12,903ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$329,755TotalAmt
Program Services$296,779ProgramServicesAmt
Management And General$16,488ManagementAndGeneralAmt
Fundraising$16,488FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$7,523,818TotalAmt
Program Services$7,013,759ProgramServicesAmt
Management And General$439,546ManagementAndGeneralAmt
Fundraising$70,513FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$768,635TotalAmt
Program Services$716,505ProgramServicesAmt
Management And General$44,948ManagementAndGeneralAmt
Fundraising$7,182FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$939,825TotalAmt
Program Services$877,006ProgramServicesAmt
Management And General$54,713ManagementAndGeneralAmt
Fundraising$8,106FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$918,263TotalAmt
Program Services$854,991ProgramServicesAmt
Management And General$53,436ManagementAndGeneralAmt
Fundraising$9,836FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$161,986TotalAmt
Management And General$161,986ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$163,819TotalAmt
Management And General$163,819ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$90,000TotalAmt
Management And General$90,000ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$525,608TotalAmt
Program Services$382,454ProgramServicesAmt
Management And General$143,045ManagementAndGeneralAmt
Fundraising$109FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$4,744TotalAmt
Management And General$2,372ManagementAndGeneralAmt
Fundraising$2,372FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$283,107TotalAmt
Program Services$221,069ProgramServicesAmt
Management And General$61,783ManagementAndGeneralAmt
Fundraising$255FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$117,000TotalAmt
Program Services$108,938ProgramServicesAmt
Management And General$6,809ManagementAndGeneralAmt
Fundraising$1,253FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$253,013TotalAmt
Program Services$231,237ProgramServicesAmt
Management And General$20,863ManagementAndGeneralAmt
Fundraising$913FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,002TotalAmt
Program Services$933ProgramServicesAmt
Management And General$58ManagementAndGeneralAmt
Fundraising$11FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$247,622TotalAmt
Program Services$242,721ProgramServicesAmt
Management And General$4,139ManagementAndGeneralAmt
Fundraising$762FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$132,740TotalAmt
Program Services$3,249ProgramServicesAmt
Management And General$129,491ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
TEXTS & INSTRUCTIONAL M$135,645$135,645
PROFESSIONAL DEVELOPMEN$127,354$127,354
STUDENT & TEACHER RECRU$86,239$81,817$4,422
REPAIRS & MAINTENANCE$1,337$1,337

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$12,811,512TotalAmt
Program Services$11,295,794ProgramServicesAmt
Management And General$1,397,918ManagementAndGeneralAmt
Fundraising$117,800FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$25,875BOYAmt
EOY$20,468EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,115,095BOYAmt
EOY$1,844,126EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$363,794BOYAmt
EOY$238,198EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$243,984BOYAmt
EOY$227,354EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,388,417LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,053,987LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$439,605BOYAmt
EOY$334,430EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,188,353BOYAmt
EOY$2,664,576EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,039,394BOYAmt
EOY$1,092,934EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$57,379BOYAmt
EOY$41,170EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,096,773BOYAmt
EOY$1,134,104EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,091,580BOYAmt
EOY$1,530,472EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,091,580BOYAmt
EOY$1,530,472EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,188,353BOYAmt
EOY$2,664,576EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$561,108ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteers0VolunteersInd
Paid Staff Or Management0PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Mailings Members0MailingsMembersInd
Publications Or Broadcast0PublicationsOrBroadcastInd
Grants Other Organizations0GrantsOtherOrganizationsInd
Direct Contact LegislatorsYes (1)DirectContactLegislatorsInd
Direct Contact Legislators$90,000DirectContactLegislatorsAmt
Rallies Demonstrations0RalliesDemonstrationsInd
Other Activities0OtherActivitiesInd
Total Lobbying Expenditures$90,000TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II-B, LINE 1:FormAndLineReferenceDesc
ExplanationKASIRER, LLC IS A NEW YORK BASED LOBBYING FIRM WORKING ON BEHALF OF OPPORTUNITY CHARTER SCHOOL TO ENGAGE ELECTED OFFICIALS WITH THE GOAL OF INVITING THEM TO OCS TO LEARN MORE ABOUT OUR WORK.ExplanationTxt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$207,037OtherCostOrOtherBasisAmt
Depreciation$138,292DepreciationAmt
Book Value$68,745BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,055,836OtherCostOrOtherBasisAmt
Depreciation$827,269DepreciationAmt
Book Value$228,567BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$125,544OtherCostOrOtherBasisAmt
Depreciation$88,426DepreciationAmt
Book Value$37,118BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$334,430TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
DUE TO FUNDER$13,527
DEFERRED RENT$18,393
CAPITAL LEASE OBLIGATIONS$9,250
FieldValueIRS element (for citing)
Total Liability$41,170TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$12,250,404TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$12,250,404RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$12,250,404TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$12,811,512TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$12,811,512ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$12,811,512TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE CHARTER SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CHARTER SCHOOL IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. THE CHARTER SCHOOL IS SUBJECT TO TAXES ON UNRELATED BUSINESS INCOME (UBIT), IF APPLICABLE. FOR THE TAX YEARS ENDED JUNE 30, 2019 AND 2018, THE CHARTER SCHOOL DID NOT OWE ANY UBIT. MANAGEMENT EVALUATED THE CHARTER SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE CHARTER SCHOOL HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. GENERALLY, THE CHARTER SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR TAX YEARS BEFORE 2016, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3UPON PUBLICIZING ITS LOTTERY EACH YEAR FOR NEW STUDENTS, THE OPPORTUNITY CHARTER SCHOOL INCLUDES IN ITS PUBLICATION MATERIAL THE FOLLOWING DISCRIMINATION POLICY: THE SCHOOL SHALL NOT DISCRIMINATE ON THE BASIS OF ETHNICITY, NATIONAL ORIGIN, GENDER OR DISABILITY.
SCHEDULE E, PART I, LINE 6OPPORTUNITY CHARTER SCHOOL RECEIVES FEDERAL TITLE GRANTS AND IDEA FUNDS, AS WELL AS NEW YORK CITY DEPARTMENT OF EDUCATION FUNDS BASED ON PER PUPIL FTE HEADCOUNT.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
LEONARD GOLDBERG
CEO/HEAD OF SCHOOL$247,264$0$0$0$138$0$25,977$0$46,301$0$319,680$0$0$0
EMILY SAMUELS
ASST. HEAD OF SCHOOL$171,799$0$0$0$138$0$18,053$0$48,667$0$238,657$0$0$0
JESSICA MARCU
HS PRINCIPAL$183,960$0$0$0$258$0$19,343$0$11,448$0$215,009$0$0$0
MARSHA CICERCHIA GUTIERREZ
DIRECTOR OF STUDENT SUPPORT SERVICES$153,747$0$0$0$54$0$16,149$0$22,875$0$192,825$0$0$0
ALLISON JENSEN
DIRECTOR OF STAFF DEVELOPMENT$166,825$0$0$0$54$0$17,522$0$5,243$0$189,644$0$0$0
SADE MCCAW
MS PRINCIPAL$154,048$0$0$0$48$0$16,180$0$2,608$0$172,884$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE DELEGATION OF THE ACCOUNTING MANAGER/CONTROLLER POSITION WAS OUTSOURCED TO AN OUTSIDE FIRM, KIWI PARTNERS, INC., THAT WORKS UNDER CONTRACT WITH OPPORTUNITY CHARTER SCHOOL AND REPORTS DIRECTLY TO THE CEO. IN FY 2019, KIWI PARTNERS, INC. RECEIVED $115,068 FOR SERVICES PROVIDED.
FORM 990, PART VI, SECTION B, LINE 11BTHE ACCOUNTANTS REVIEW THE FORM 990 WITH THE CEO, AND THE CEO REPORTS TO THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. THE 990 IS DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CCONFLICT OF INTEREST FORMS ARE SUBMITTED TO THE HUMAN RESOURCES DEPARTMENT BY EACH TRUSTEE, OFFICER AND KEY EMPLOYEE ANNUALLY. THE HUMAN RESOURCES DEPARTMENT MANAGER RESOLVES ANY ISSUES RELATED TO THE CONFLICT OF INTEREST POLICY. IN THE EVENT OF A CONFLICT, THE INDIVIDUAL WITH SUCH CONFLICT IS PROHIBITED FROM PARTICIPATING IN THE DELIBERATION AND DECISION RELATED TO THE TRANSACTION.
FORM 990, PART VI, SECTION B, LINE 15ATHE ORGANIZATION'S FINANCE COMMITTEE, IN COLLABORATION WITH THE CEO, USES COMPENSATION SURVEYS, RELATED MARKET RESEARCH, AND EVALUATION OF PERFORMANCE AND EXPERIENCE IN DETERMINING COMPENSATION FOR THE CEO AND IF APPLICABLE OTHER OFFICERS AND KEY EMPLOYEES. THE FINANCE COMMITTEE THEN PRESENTS THE RECOMMENDATIONS OF ANY INCREASES TO THE BOARD OF TRUSTEES. THE COMPENSATION DISCUSSIONS AND DETERMINATIONS REGARDING THE COMPENSATION ARRANGEMENT ARE DOCUMENTED IN THE RESPECTIVE CONTRACTS, WHICH ARE SIGNED BY THE BOARD CHAIR. THERE WERE NO OTHER OFFICERS OR KEY EMPLOYEES DURING THE YEAR.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION COMPLETES AN ANNUAL REPORT CONTAINING THIS INFORMATION. THIS REPORT IS PROVIDED TO THE NYC DEPARTMENT OF EDUCATION AND THE STATE EDUCATION DEPARTMENT AND IS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).
FORM 990, PART VIITHE ORGANIZATION, IN A FULL TRANSPARENCY POSTURE TO REPORTING, IS REPORTING ALL BENEFITS IN FULL IN PART VII, COLUMN F, AND NOT APPLYING THE $10,000 PER ITEM EXCEPTION FOR CERTAIN BENEFITS.

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