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21ST CENTURY CYBER CHARTER SCHOOL: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
21ST CENTURY CYBER CHARTER SCHOOL (EIN 23-3086998)
Tax period
2017-07-01 to 2018-06-30
Filed
2019-05-02
IRS object ID
201931229349301313
Schema version
2017v2.3
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)
Return2019-05-02T14:14:27-05:00ReturnTs
Tax Period End2018-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN232415973PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HERBEIN COMPANY INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12763 CENTURY BOULEVARDAddressLine1Txt
CityREADINGCityNm
State AbbreviationPAStateAbbreviationCd
ZIP19610ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN233086998EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line121ST CENTURY CYBER CHARTER SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name Control21STBusinessNameControlTxt
Phone4848755400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1126 WALLACE AVENUEAddressLine1Txt
CityDOWNINGTOWNCityNm
State AbbreviationPAStateAbbreviationCd
ZIP19335ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKIM MCCULLYPersonNm
Person TitleCEOPersonTitleTxt
Phone4848755400PhoneNum
Signature2019-05-01SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLINDA S HIMEBACK CPAPreparerPersonNm
PTINP00042618PTIN
Phone6103781175PhoneNum
Preparation2019-05-01PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address74.76.170.113IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-05-01IPDt
IP Tm13:27:23IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device IdB35D9016885051C6152DD785D7954D442EAEB026AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKIM MCCULLYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1126 WALLACE AVENUEAddressLine1Txt
CityDOWNINGTOWNCityNm
State AbbreviationPAStateAbbreviationCd
ZIP19335ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$14,931,998GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.21CCCS.ORGWebsiteAddressTxt
Type Of Organization OtherYes (X)TypeOfOrganizationOtherInd
Other Organization DscCHARTER SCHOOLOtherOrganizationDsc
Formation2001FormationYr
Legal Domicile StatePALegalDomicileStateCd
Activity Or MissionTO ENGAGE STUDENTS IN A HIGHLY MOTIVATIONAL, STUDENT- CENTERED EDUCATIONAL PROGRAMActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee124TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$12,829,349PYProgramServiceRevenueAmt
CY Program Service Revenue$14,881,366CYProgramServiceRevenueAmt
PY Investment Income$18,612PYInvestmentIncomeAmt
CY Investment Income$50,632CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$12,847,961PYTotalRevenueAmt
CY Total Revenue$14,931,998CYTotalRevenueAmt
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$8,554,144PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$10,858,494CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$4,173,436PYOtherExpensesAmt
CY Other Expenses$5,007,020CYOtherExpensesAmt
PY Total Expenses$12,727,580PYTotalExpensesAmt
CY Total Expenses$15,865,514CYTotalExpensesAmt
PY Revenues Less Expenses$120,381PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$933,516CYRevenuesLessExpensesAmt
Total Assets BOY$14,772,175TotalAssetsBOYAmt
Total Assets EOY$17,733,228TotalAssetsEOYAmt
Total Liabilities BOY$17,921,230TotalLiabilitiesBOYAmt
Total Liabilities EOY$22,409,046TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$3,149,055NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$4,675,818NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE 21ST CENTURY CYBER CHARTER SCHOOL MISSION IS TO PROVIDE STUDENTS, FOR WHOM AN ASYNCHRONOUS ENVIRONMENT IS AN APPROPRIATE EDUCATIONAL SETTING, WITH AN INDIVIDUALIZED LEARNING PROGRAM UTILIZING THE LATEST INFORMATION AND COMMUNICATIONS TECHNOLOGY. THE BASIS FOR ALL LEARNING PLANS IS TO MAXIMIZE STUDENT ACHIEVEMENT OF THE PENNSYLVANIA ACADEMIC STANDARDS WHILE DEVELOPING HIGHER ORDER THINKING AND COMPLEX PROBLEM-SOLVING SKILLS. 21ST CENTURY CYBER CHARTER SCHOOL WILL ASSURE THAT STUDENTS MASTER ESSENTIAL CONTENT AND SKILLS WHILE PREPARING THEM FOR THEIR FUTURE GOALS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$15,865,514ExpenseAmt
Revenue$14,881,366RevenueAmt
DescPROGRAM DESIGNED TO ENGAGE STUDENTS IN A HIGHLY MOTIVATIONAL, STUDENT- CENTERED EDUCATIONAL PROGRAM THAT UTILIZES THE LATEST INFORMATION AND COMMUNICATION TECHNOLOGY. 21ST CENTURY CYBER CHARTER SCHOOL'S STUDENT PERFORMANCE PROFILE SCORE FOR THE 2017-18 SCHOOL YEAR WAS 65 OUT OF 100. AVERAGE DAILY MEMBERSHIPS FOR THE FISCAL YEAR ENDED JUNE 30, 2018 WERE 1117 STUDENTS. THE CHARTER HAS BEEN RENEWED FOR JULY 1, 2019 - JUNE 30, 2024.Desc
Total Program Service Expenses$15,865,514TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
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 AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
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 Document59IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee124EmployeeCnt
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
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 OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4848755400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1126 WALLACE AVENUEAddressLine1Txt
CityDOWNINGTOWNCityNm
State AbbreviationPAStateAbbreviationCd
ZIP19335ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
HEATHER SABOORI
CHAIRPERSON1.00Yes (X)Yes (X)$0$0$0
PETER MANGO
VICE CHAIRPERSON1.00Yes (X)Yes (X)$0$0$0
GEMMA BALDON
BOARD MEMBER1.00Yes (X)$0$0$0
DR JOSEPH O'BRIEN
BOARD MEMBER1.00Yes (X)$0$0$0
DR M CHRISTOPHER MARCHESE
BOARD MEMBER1.00Yes (X)$0$0$0
DR JOHN SANVILLE
BOARD MEMBER1.00Yes (X)$0$0$0
DR JOHN GEORGE
BOARD MEMBER1.00Yes (X)$0$0$0
DR DAVID GOODIN
BOARD MEMBER1.00Yes (X)$0$0$0
DR JOHN TOLENO
BOARD MEMBER1.00Yes (X)$0$0$0
DR MARIA EDELBERG
BOARD MEMBER1.00Yes (X)$0$0$0
DR JAMES WIGO
BOARD MEMBER1.00Yes (X)$0$0$0
DR STEPHEN BUTZ
BOARD MEMBER1.00Yes (X)$0$0$0
DR MARK HOFFMAN
BOARD MEMBER1.00Yes (X)$0$0$0
DR JACQUELINE RATTIGAN
BOARD MEMBER1.00Yes (X)$0$0$0
DR SAMUEL LEE
BOARD MEMBER1.00Yes (X)$0$0$0
KIM MCCULLOY
CEO40.00Yes (X)$156,636$0$67,453
NANCY GIAGNACOVA
DIRECTOR OF SPECIAL EDUCATION40.00$102,520$0$51,144Yes (X)
TERESA MCSWEENEY
HIGH SCHOOL PRINCIPAL40.00$111,361$0$51,890Yes (X)
BEN RUBY
DIRECTOR OF EDUCATION40.00$115,371$0$46,858Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$485,888TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$217,345TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
NEFF ASSOCIATES INC
15 S 3RD STREET 4TH FLOORPHILADELPHIAPA19106ADVERTISING$507,992
THERAPY SOURCE INC
5215 MILITIA HILL ROAD SUITE APLYMOUTH MEETINGPA19462SPECIAL EDUCATION SERVICES$212,948
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
INSTRUCTIONAL SERVICES611600$7,104,666$7,104,666
INSTRUCTIONAL STUDENT SUPPORT611710$4,431,465$4,431,465
ADMINISTRATION & FINANCIAL SUPPOR611600$2,410,093$2,410,093
OPERATION & MAINTENANCE OF PLANT611600$849,212$849,212
NONINSTRUCTIONAL SERVICES611600$85,930$85,930
FieldValueIRS element (for citing)
Total Program Service Revenue$14,881,366TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$50,632TotalRevenueColumnAmt
Exclusion$50,632ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,931,998TotalRevenueColumnAmt
Related Or Exempt Func Income$14,881,366RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$50,632ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$703,233TotalAmt
Program Services$703,233ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$6,422,966TotalAmt
Program Services$6,422,966ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$3,732,295TotalAmt
Program Services$3,732,295ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
INSTRUCTIONAL - STUDENT$1,346,169$1,346,169
INSTRUCTIONAL - REGULAR$1,257,864$1,257,864
ADMINISTRATION & FINANC$1,062,344$1,062,344
OPERATION & MAINTENANCE$673,202$673,202

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$667,441TotalAmt
Program Services$667,441ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$15,865,514TotalAmt
Program Services$15,865,514ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$758,129BOYAmt
EOY$1,333,627EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,003,049BOYAmt
EOY$4,036,895EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,178,336BOYAmt
EOY$1,217,162EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$465,400BOYAmt
EOY$132,143EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,201,020LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,139,160LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,238,072BOYAmt
EOY$4,061,860EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$4,129,189BOYAmt
EOY$6,951,541EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$14,772,175BOYAmt
EOY$17,733,228EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,472,556BOYAmt
EOY$1,444,095EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$9,470BOYAmt
EOY$9,280EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$16,439,204BOYAmt
EOY$20,955,671EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$17,921,230BOYAmt
EOY$22,409,046EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$3,149,055BOYAmt
EOY-$4,675,818EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$3,149,055BOYAmt
EOY-$4,675,818EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$14,772,175BOYAmt
EOY$17,733,228EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$933,516ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$593,247PriorPeriodAdjustmentsAmt
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 D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,997,696OtherCostOrOtherBasisAmt
Depreciation$301,557DepreciationAmt
Book Value$3,696,139BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,203,324OtherCostOrOtherBasisAmt
Depreciation$837,603DepreciationAmt
Book Value$365,721BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,061,860TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
DEFERRED OUTFLOWS OF RESOURCES FOR PENSION$6,735,579
DEFERRED OUTFLOWS OF RESOURCES FOR OTHER POST EMPLOYMENT BENEFITS$215,962
FieldValueIRS element (for citing)
Total Book Value Other Assets$6,951,541TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
COMPENSATED ABSENCE & OTHER POST EMPLOYMENT BENEFITS$1,418,671
NET PENSION LIABILITY$19,163,000
DEFERRED INFLOWS OF RESOURCES FOR PENSION$337,000
DEFERRED INFLOWS OF RESOURCES FOR OTHER POST EMPLOYMENT BENEFITS$37,000
FieldValueIRS element (for citing)
Total Liability$20,955,671TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$14,931,998TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$14,931,998RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$14,931,998TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$15,865,514TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$15,865,514ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$15,865,514TotalExpensesPerForm990Amt

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 Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, PART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE 21ST CENTURY CYBER SCHOOL WILL NOT DISCRIMINATE IN ITS ADMISSION POLICIES OR PRACTICES ON THE BASIS OF INTELLECTUAL ABILITY OR STATUS AS A PERSON WITH A DISABILITY. THE NATURE OF A CYBER SCHOOL ELIMINATES MOST OF THE PHYSICAL BARRIERS TO PARTICIPATION. THE STUDENT-CENTERED NATURE OF THE CURRICULUM WILL ACCOMMODATE LEARNING DIFFERENCES.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
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 (4 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
KIM MCCULLOY
CEO$156,636$0$0$0$0$0$0$0$67,453$0$224,089$0$0$0
NANCY GIAGNACOVA
DIRECTOR OF SPECIAL EDUCATION$102,520$0$0$0$0$0$0$0$51,144$0$153,664$0$0$0
TERESA MCSWEENEY
HIGH SCHOOL PRINCIPAL$111,361$0$0$0$0$0$0$0$51,890$0$163,251$0$0$0
BEN RUBY
DIRECTOR OF EDUCATION$115,371$0$0$0$0$0$0$0$46,858$0$162,229$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE BOARD OF DIRECTORS REVIEW ALL FINANCIAL STATEMENTS AND TAX RETURNS PRIOR TO SUBMISSION.
FORM 990, PART VI, SECTION B, LINE 12CBOARD OF DIRECTORS MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ANNUALLY.
FORM 990, PART VI, SECTION B, LINE 15SALARIES FOR TOP MANAGEMENT POSITIONS HAVE BEEN CALCULATED BASED ON A BENCHMARK ANALYSIS OF SALARIES THAT ARE PAID FOR SIMILAR POSITIONS IN THE SURROUNDING SCHOOL DISTRICTS, SCHOOL DISTRICTS WITH A SIMILAR ENROLLMENT POPULATION/SIZE AND SALARIES FROM OTHER CHARTER, CYBER/CHARTER SCHOOLS. THE SALARIES ARE PUT FORWARD TO THE BOARD FOR APPROVAL. THE CEO'S POSITION IS A SEPARATE CONTRACT AND SALARY IS DIRECTLY NEGOTIATED WITH THE BOARD OF TRUSTEES.
FORM 990, PART VI, SECTION C, LINE 1921ST CENTURY CYBER CHARTER SCHOOL COMPLIES WITH THE PUBLIC RIGHT TO KNOW LAW AND RESPONDS TO ALL WRITTEN REQUESTS TO THE OPEN RECORDS OFFICER AS PURSUANT TO SECTION 504 OF THE RIGHT-TO-KNOW LAW, 65 P.S. 67.101 ET SEQ.
FORM 990, PART XI, LINE 8EFFECTIVE JULY 1, 2017, THE CHARTER SCHOOL ADOPTED GOVERNMENTAL ACCOUNTING STANDARDS BOARD STATEMENT NO. 75, ACCOUNTING AND FINANCIAL REPORTING FOR POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS, TO BE IN CONFORMITY WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES.

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