2019-05-14T15:18:03-05:00 2018-06-30 410746749 CLIFTONLARSONALLEN LLP 610 W GERMANTOWN PIKE STE 400 PLYMOUTH MEETING PA 19462 990 2017-07-01 412249712 ANTONIA PANTOJA CHARTER SCHOOL AN ASPIRA INC OF PENNSYLVANIA SCHOOL ANTO 2153292733 4101 N AMERICAN STREET PHILADELPHIA PA 19140 SANDRA GONZALEZ PRINCIPAL 2153292733 2019-05-13 1 CONNIE M LIRA P00481097 2156433900 67.137.57.251 2019-05-13 12:22:53 ED P 9EB2786B3EC6AF35018D7997716D9ABE495A2698 26C8EB6CBFF908C19EE8E81CE4CE9FA3BB38FC5C 2017 2019-02-21 02:37:17Z JENNIFER ALBANDOZ 4101 N AMERICAN STREET PHILADELPHIA PA 19140 11487763 0 X WWW.PANTOJACHARTER.ORG X 2007 PA TO EMPOWER OUR COMMUNITY THROUGH ADVOCACY, EDUCATION, AND LEADERSHIP DEVELOPMENT OF OUR YOUTH 3 3 72 20 0 0 1493935 1471945 9600838 10013092 0 0 219903 2726 11314676 11487763 0 0 0 0 5721881 3590389 0 0 0 5620562 5904964 11342443 9495353 -27767 1992410 2414682 3183473 16961563 15668874 -14546881 -12485401 X OUR MISSION IS TO ENSURE THAT ALL STUDENTS WILL GRADUATE ABLE TO READ, WRITE, AND COMMUNICATE IN ENGLISH AND SPANISH ACCORDING TO THEIR POTENTIAL AND GOALS. THE PROGRAMS AND TECHNOLOGY OFFERED TO SUPPORT STUDENTS WITH THE TOOLS THAT WILL HELP THEM EXCEL IN ALL CONTENT AREAS WHILE IN A SAFE MULTICULTURAL ENVIRONMENT. 0 0 8053251 0 10013092 TO PROVIDE EDUCATION FOR STUDENTS IN KINDERGARTEN THROUGH 8TH GRADE WITH UNIQUE SUPPORT SERVICES. THE SCHOOL SERVES 700 STUDENTS. 8053251 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 5 0 72 1 0 0 0 0 0 0 0 0 0 0 X 3 3 0 1 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X ASPIRA INC OF PENNSYLVANIA 2154551300 4322 N 5TH STREET PHILADELPHIA PA 19140 JENNIFER ALBANDOZ CHAIR 1.00 4.00 X X 0 0 0 MADELYN GRAJALES TREASURER 1.00 4.00 X X 0 0 0 ZORAIDA ORTIZ SECRETARY 1.00 4.00 X X 0 0 0 SANDRA GONZALEZ PRINCIPAL 50.00 0.00 X 129518 0 54992 129518 0 54992 1 0 1 0 ASPIRA INC OF PENNSYLVANIA 4322 N 5TH STREET PHILADELPHIA PA 19140 MANAGEMENT SERVICES 389436 KFS INC PO BOX 884 BRYN MAWR PA 19010 EDUCATIONAL SERVICES 243564 US FOODS PO BOX 7780-4038 PHILADELPHIA PA 19182 FOOD SERVICE SUPPLIER 157411 3 1471945 30832 1471945 STUDENT SUBSIDY 611600 9737327 9737327 SCHOOL ACTIVITIES 611600 186892 186892 STUDENT ACTIVITIES 611600 87508 87508 FOOD SERVICES 900099 1365 1365 10013092 REFUNDS 900099 2726 2726 2726 11487763 10013092 0 2726 X 198411 138887 59524 3059368 2864569 194799 -675088 -614976 -60112 763502 699686 63816 244196 226597 17599 389436 389436 114940 17925 97015 62381 62381 3222762 2724653 498109 2707 2679 28 130404 104471 25933 132376 90067 42309 1281391 1279962 1429 80885 80885 93 93 114055 114055 54153 5605 48548 FOOD 269389 269339 50 EDUCATIONAL AND PROGRAM 40463 40463 PROGRAM ACTIVITIES 8769 8291 478 EQUIPMENT 760 760 9495353 8053251 1442102 0 368154 835034 315831 362998 6509 21420 2096228 1900626 212922 195602 1511266 1768419 2414682 3183473 1520650 1123511 4650 15436263 14545363 16961563 15668874 X -14546881 -12485401 -14546881 -12485401 2414682 3183473 X 1992410 69070 X X 0 1 X 1 1 1 X 397596 322974 74622 1698632 1577652 120980 195602 DUE FROM ASPIRA, INC. OF PENNSYLVANIA 204419 DEFERRED OUTFLOWS FROM PENSIONS 1540000 DEFERRED OUTFLOWS FROM OPEB 24000 1768419 DUE TO ASPIRA, INC. OF PENNSYLVANIA 70363 NET PENSION LIABILITY 10223000 NET OPEB LIABILITY 422000 DEFERRED INFLOWS FROM PENSIONS 3736000 DEFERRED INFLOWS FROM OPEB 94000 14545363 X 11487763 0 11487763 0 11487763 9495353 0 9495353 0 9495353 PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN RECORDED IN THE FINANCIAL STATEMENTS. THE SCHOOL HAS NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2018. IN ADDITION, THE SCHOOL HAS NO INCOME TAX RELATED PENALTIES OR INTEREST FOR THE PERIODS REPORTED IN THESE FINANCIAL STATEMENTS. 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 SCHOOL MAKES ITS RACIALLY NONDISCRIMINATORY POLICY AVAILABLE ON ITS WEBSITE AND THROUGH LOCAL NEWS MEDIA, PRIMARILY NEWSPAPER POSTINGS. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES VARIOUS GRANTS FROM THE U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH THE PENNSYLVANIA DEPARTMENT OF EDUCATION, AND ALSO PARTICIPATES IN VARIOUS REIMBURSEMENT PROGRAMS WITH THE PENNSYLVANIA DEPARTMENT OF EDUCATION. X X X X 0 0 0 0 0 0 0 0 0 SANDRA GONZALEZ PRINCIPAL 129518 0 0 0 0 0 40001 0 14991 0 184510 0 0 0 X 1 30832 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): THE FIGURE IN THIS COLUMN REPRESENTS THE NUMBER OF DONORS IN THE GIVEN CATEGORY. FORM 990, PART VI, SECTION A, LINE 3 THE SCHOOL PAYS ASPIRA, INC. OF PENNSYLVANIA, AN UNRELATED 501(C)(3) PUBLIC CHARITY, FOR PROFESSIONAL SERVICES, INCLUDING BUT NOT LIMITED TO MANAGEMENT SERVICES. THE SERVICES PROVIDED INCLUDE: THE ADMINSTRATIVE AND CONTRACTING, FINANCIAL MANAGEMENT, FACILITIES, HUMAN RESOURCES AND PAYROLL, TRANSPORTATION, NUTRITION, AND INFORMATION TECHNOLOGY AND SUPPORT ACTIVITIES. FORM 990, PART VI, SECTION A, LINE 4 THE SCHOOL'S BYLAWS CHANGED EFFECTIVE JUNE 9, 2017. SIGNIFICANT CHANGES WERE AS FOLLOWS: (A) ASPIRA, INC. OF PENNSYLVANIA'S RIGHT TO APPOINT ANY BOARD MEMBERS WAS REMOVED, AS OF THE EFFECTIVE DATE THE SCHOOL NO LONGER HAS ANY MEMBERS OR ANY INDIVIDUAL OR ENTITY OUTSIDE OF THE BOARD OF DIRECTORS THAT HAS THE RIGHT TO APPOINT ANY VOTING MEMBER OF GOVERNANCE (B) THE SCHOOL PARENT REPRESENTATIVE BOARD POSITION WAS CLARIFIED TO OFFICIALLY BE AN EX-OFFICIO POSITION WITHOUT VOTING RIGHTS (C) THE NUMBER OF REQUIRED VOTING BOARD MEMBERS WAS PREVIOUSLY ELEVEN AND IS NOW BETWEEN FIVE AND NINE FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 HAS BEEN PREPARED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM WITH THE ASSISTANCE OF MANAGEMENT. MANAGEMENT REVIEWS AND THEN PRESENTS THE FORM 990 TO THE BOARD FINANCE COMMITTEE. PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE (IRS) A COMPLETE COPY OF THE FORM 990, AS IT WILL BE FILED WITH THE IRS, IS PROVIDED TO ALL VOTING BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY ACTUAL OR PERCEIVED CONFLICTS OF INTEREST ON AN ANNUAL BASIS AT OPEN BOARD MEETINGS. CONFLICTS HISTORICALLY HAVE BEEN DISCLOSED UNDER THE ADVICE OF COUNSEL AND THEN THERE IS INTENDED TO BE A RECUSAL FROM ALL VOTES RELATED TO THAT CONFLICT. IN ADDITION, THE CONFLICT OF INTEREST DISCLOSURE FORM, PROVIDED BY THE STATE ETHICS COMMISSION, IS COMPLETED BY ALL BOARD MEMBERS, AND FILED AT THE SCHOOL. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF THE PRINCIPAL IS DETERMINED BY THE BOARD OF TRUSTEES. COMPARABILITY DATA IS USED TO DETERMINE THE COMPENSATION OF THE PRINCIPAL WHICH IS REVIEWED AND DETERMINED ANNUALLY IN THE JUNE MEETING. THE DELIBERATION AND FINAL DECISION WERE TIMELY DOCUMENTED. THE TYPE OF COMPARABILITY DATA THAT IS USED IS: THE FORM 990 OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACTS, AND COMPENSATION SURVEYS OR STUDIES OF OTHER SURROUNDING CHARTER SCHOOLS WITHIN THEIR DISTRICT. FORM 990, PART VI, SECTION B, LINE 15B: THE ORGANIZATION DOES NOT COMPENSATE ANY OTHER INDIVIDUAL THAT MEETS THE IRS DEFINITION OF OFFICER OR KEY EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G ASPIRA SUPPORTING SERVICES - DIRECT CHARGES: PROGRAM SERVICE EXPENSES 2,231,128. MANAGEMENT AND GENERAL EXPENSES 285,454. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,516,582. EDUCATIONAL SERVICES: PROGRAM SERVICE EXPENSES 433,425. MANAGEMENT AND GENERAL EXPENSES 4,983. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 438,408. OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 14,225. MANAGEMENT AND GENERAL EXPENSES 203,012. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 217,237. OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 45,875. MANAGEMENT AND GENERAL EXPENSES 4,660. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,535. FORM 990, PART IX, LINE 8: THE SCHOOL IS PART OF THE PUBLIC SCHOOL EMPLOYEES' RETIREMENT SYSTEM (PSERS), WHICH IS A GOVERNMENTAL COST-SHARING MULTIPLE EMPLOYER DEFINED PENSION AND BENEFIT 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. DURING JUNE 30, 2018, 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 DUE TO THE ADOPTION OF ACCOUNTING STANDARD GASB 75 - ACCOUNTING AND FINANCIAL REPORTING FOR POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS. AS A RESULT OF THE FISCAL YEAR 2018 ALLOCATIONS AND GASB 68 AND 75 JOURNAL ENTRIES REQUIRED TO BE RECORDED, THE PSERS PENSION AND OPEB ACTIVITY RESULTED IN A CREDIT FOR JUNE 30, 2018 FISCAL YEAR. FORM 990, PART XI, LINE 9: RESTATEMENT FOR JULY 1, 2017, OPEB LIABILITY - GASB 75 -510,000. RESTATEMENT FOR JULY 1, 2017, DEFERRED OUTFLOWS FROM PENSION - GASB 68 579,070. FORM 990, PART XII, LINE 2C: NO CHANGES FROM THE PRIOR YEAR SELECTION OR OVERSIGHT PROCESS. ASPIRA BILINGUAL CYBER CHARTER SCHOOL 6301 N 2ND STREET PHILADELPHIA PA 19120 263090660 HIGH QUALITY PUBLIC EDUCATION TO STUDENTS IN AND AROUND PHILADELPHIA PA 501(C)(3) LINE 2 NA 0 EUGENIO MARIA DE HOSTOS CHARTER SCHOOL 6301 N 2ND STREET PHILADELPHIA PA 19126 232964772 HIGH QUALITY PUBLIC EDUCATION TO STUDENTS IN AND AROUND PHILADELPHIA PA 501(C)(3) LINE 2 NA 0 OLNEY CHARTER HIGH SCHOOL 100 W DUNCANNON AVENUE PHILADELPHIA PA 19120 452040612 HIGH QUALITY PUBLIC EDUCATION TO STUDENTS IN AND AROUND PHILADELPHIA PA 501(C)(3) LINE 2 NA 0 JOHN B STETSON CHARTER SCHOOL 3200 B STREET PHILADELPHIA PA 19134 272840106 HIGH QUALITY PUBLIC EDUCATION TO STUDENTS IN AND AROUND PHILADELPHIA PA 501(C)(3) LINE 2 NA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0