2018-01-17T08:30:15-06:00 2017-06-30 341897225 HILL BARTH & KING LLC 100 PINEWOOD LANE SUITE 201 WARRENDALE PA 15086 990 2016-07-01 201331146 PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL PENN 7249337300 2100 CORPORATE DRIVE NO 500 WEXFORD PA 15090 PATRICIA ROSSETTI CEO 7249337300 2018-01-16 1 SEAN R KOCAN P01492278 7249345300 2018-01-16 74.112.4.164 2018-01-16 17:15:21 ES P C6DBD0A2B9C0400FB4D05AB912EDE0345D0A1AF1 FD70F52CF272DFE0638EE8B67A029DE9CAC41FD5 2016 2021-01-29 14:40:06Z PATRICIA ROSSETTI 2100 CORPORATE DRIVE NO 500 WEXFORD PA 15090 9128280 0 X WWW.PADISTANCE.ORG X 2004 PA OPERATION OF AN ELEMENTARY AND SECONDARY CYBER SCHOOL FOR EDUCATIONAL PURPOSES. 3 3 77 0 0 0 338874 376232 6158546 8751302 0 0 422 746 6497842 9128280 0 0 0 0 3153807 5053681 0 0 0 2583088 3614496 5736895 8668177 760947 460103 4991505 6360385 7891546 8800323 -2900041 -2439938 X THE PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL'S MISSION IS TO FULLY EDUCATE AND DEVELOP THE CHILDREN OF PENNSYLVANIA BY UTILIZING AN EDUCATIONAL MODEL THAT COMBINES STATE OF THE ART TECHNOLOGY WITH A WORLD CLASS EDUCATIONAL CURRICULUM AND RESOURCES AND ENHANCE THE ABILITY OF PARENTS TO BE THOROUGHLY INVOLVED IN THEIR CHILD'S EDUCATION BY DIRECTING THE CHILD ALONG AN EDUCATIONAL PATH SELECTED BY THE PARENT WHICH IS SPECIFICALLY DESIGNED FOR THAT CHILD'S NEEDS, DESIRES AND APTITUDES. THIS MISSION ALLOWS THE CHILD TO FLOURISH AND DEVELOP SOONER THAN HE/SHE WOULD IF HE/SHE HAD TO FOLLOW A PRE-PRESCRIBED EDUCATIONAL PLAN DEVELOPED FOR AN ENTIRE CLASS OF STUDENTS WHICH MAY NOT BE APPROPRIATE FOR THAT STUDENT INDIVIDUALLY. 0 0 5518381 8751302 THE SCHOOL PROVIDES PERSONALIZED, BASIC AND ENHANCED LEARNING OPPORTUNITIES FOR K-12 STUDENTS THROUGH A HOME-BASED DELIVERED EDUCATION. THE SCHOOL INVOLVES AND EMPOWERS PARENTS OF STUDENTS TO THE HIGHEST DEGREE IN THE ROLE OF THE EDUCATOR. STUDENTS ACHIEVE THEIR OPTIMUM LEVELS OF DEVELOPMENT WITHIN THE SAFE ENVIRONMENT OF THEIR HOME USING ALL THE SCHOOL'S RESOURCES. THE SCHOOL HAS SERVED 874 STUDENTS IN 261 SCHOOL DISTRICTS THROUGHOUT PENNSYLVANIA. 5518381 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 77 1 0 0 0 0 0 0 0 0 0 0 X 3 3 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X X MICHAEL WHISMAN CPA 2154819777 222 KESWICK AVENUE GLENSIDE PA 19038 JOHN MAROUS PRESIDENT 2.00 X X 0 0 0 WILLIAM DIBENDETTO JR SECRETARY 1.00 X X 0 0 0 WILLIAM DONAHUE VICE PRESIDENT 1.00 X X 0 0 0 JOHN LALLY TREASURER 1.00 X X 0 0 0 PATRICIA ROSSETTI CEO 40.00 X 126533 0 49496 126533 0 49496 1 0 1 0 CLOUDCAST LLC 125 TECHNOLOGY DRIVE SUITE 3 CANONSBURG PA 15317 IT SUPPORT 721692 CHARTER CHOICES INC 222 KESWICK AVENUE GLENSIDE PA 19038 BUSINESS SERVICES 295000 PRESENCE LEARNING INC 180 MONTGOMERY STREET SUITE 2000 SAN FRANCISCO CA 94104 SPECIAL EDUCATION 162738 THERAPY SOURCE 5215 MILITIA HILL ROAD SUITE A PLYMOUTH MEETING PA 19462 THERAPY SERVICES 115405 FIGMENT CONSULTING 540 SEWARD DRIVE EADS TN 38028 PUBLIC RELATIONS CONSULTING 107035 5 376232 376232 DISTRICT FUNDING 611710 8751302 8751302 8751302 MISCELLANEOUS REVENUE 900099 746 746 746 9128280 8751302 0 746 X 124683 124683 3913551 2754965 1158586 723399 501281 222118 292048 209111 82937 35066 35066 18446 18446 1946449 1263843 682606 430074 430074 253924 140609 113315 447797 275450 172347 142368 90635 51733 48340 48340 INSTRUCTIONAL AND STUDE 209801 200256 9545 PROFESSIONAL DEVELOPMEN 47693 47693 STUDENT ACTIVITIES 34538 34538 8668177 5518381 3149796 0 2714068 2894197 186633 579058 54291 572 76705 162462 752908 219835 112931 533073 1846877 2191023 4991505 6360385 363989 503612 35617 7527557 8261094 7891546 8800323 X 0 0 112931 533073 -3012972 -2973011 -2900041 -2439938 4991505 6360385 460103 0 X 0 1 X 0 0 X 380801 414075 318998 338874 376232 1828980 380801 414075 318998 338874 376232 1828980 1828980 1828980 30369189 1.00000 0.99990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 752908 219835 533073 533073 GASB 68 DEFERRED OUTFLOWS OF RESOURCES RELATED TO PENSIONS 2180917 SECURITY DEPOSITS 10106 2191023 GASB 68 INFLOWS FROM PENSIONS 582000 GASB 68 PENSION LIABILITY 7087000 DUE TO SCHOOL DISTRICTS 592094 8261094 9128280 0 9128280 0 9128280 8668177 0 8668177 0 8668177 PART X, LINE 1(A) GASB 68 DEFERRED INFLOWS OF RESOURCES RELATED TO PENSIONS X 0 0 0 0 0 0 0 0 0 PATRICIA ROSSETTI CEO 126533 0 0 0 0 0 31466 0 18030 0 176029 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 SUBSTANTIALLY ALL OF THE SCHOOL'S BUSINESS FUNCTIONS HAVE BEEN CONTRACTED TO CHARTER CHOICES, INC (CC). CC PERFORMS PAYROLL SERVICES, ACCOUNTS PAYABLE SERVICES, ACCOUNTS RECEIVABLE SERVICES, MAINTAINS THE ACCOUNTING SYSTEM OF RECORDS AND REPORTS, FEDERAL CONSOLIDATED GRANT RECONCILIATIONS, FINANCIAL REPORTING AND BUDGETS, FINANCIAL PROJECTIONS AND PLANNING, ENTERS AND MAINTAINS STUDENT DATA RECORDS FOR BILLING PURPOSES, PREPARES DISTRICT BILLING USING SCHOOL PROVIDED INFORMATION, AND FISCAL COMPLIANCE REPORTING. THE SCHOOL PAYS AN ANNUAL FEE OF $646 PER AVERAGE DAILY MEMBERSHIP TO CC. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO UNDERLYING COMMITTEES OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B DRAFTS OF THE FORM 990 ARE DISTRIBUTED TO THE MANAGEMENT COMPANY, THE BOARD PRESIDENT (JOHN MAROUS), AND THE BOARD TREASURER (JOHN LALLY), FOR THEIR REVIEW. HILL, BARTH & KING LLC PREPARES THE SCHOOL'S FORM 990. THEY ARE AVAILABLE TO RESPOND TO QUESTIONS OR RECOMMENDATIONS AS A RESULT OF THE BOARD REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS MONITORS EMPLOYMENT AND CONSULTING ARRANGEMENTS TO ENSURE THAT CONFLICTS OF INTEREST DO NOT OCCUR IN THE SCHOOL. ALL APPOINTMENTS ARE ASKED AT THE TIME OF INTERVIEW IF THEY ARE RELATED TO ANYONE IN THE ORGANIZATION. ADDITIONALLY, TRUSTEES AND THE CEO ARE REQUIRED TO COMPLETE A FINANCIAL DISCLOSURE DECLARATION ANNUALLY. THE DISCLOSURE FORM IS CONSISTENT WITH THE PENNSYLVANIA ETHICS REQUIREMENTS FOR SCHOOL BOARD OFFICIALS. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT OF THE BOARD OF TRUSTEES ANNUALLY EVALUATES THE CEO AND USES COMPARABILITY DATA TO RECOMMEND COMPENSATION AND BENEFITS SUBJECT TO THE APPROVAL OF THE TRUSTEES. THE CEO IS RESPONSIBLE FOR RECOMMENDING SALARIES FOR ALL OTHER EMPLOYEES FOR TRUSTEE APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 REQUESTS FOR ADDITIONAL INFORMATION SHOULD BE ADDRESSED TO THE FISCAL OFFICER C/O PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL, 2100 CORPORATE DRIVE, SUITE 500, WEXFORD, PA 15090. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 1,263,843. MANAGEMENT AND GENERAL EXPENSES 682,606. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,946,449. SCHEDULE D, PARTS IX AND X: DURING THE FISCAL YEAR ENDING JUNE 30, 2015, THE SCHOOL WAS REQUIRED TO IMPLEMENT GASB 68. THIS ACCOUNTING STANDARD REQUIRED THE SCHOOL TO REPORT ITS PROPORTIONATE SHARE OF THE NET PENSION LIABILITY OF THE UNDERFUNDED COST-SHARING MULTI-EMPLOYER DEFINED BENEFIT PENSION PLAN PROVIDED BY THE COMMONWEALTH OF PENNSYLVANIA. AT JUNE 30, 2017, THE SCHOOL REPORTED A LIABILITY OF $7,087,000 WHICH IS REDUCED BY DEFERRED OUTFLOWS OF RESOURCES IN THE AMOUNT OF $2,180,917. EACH YEAR, THE SCHOOL'S PROPORTIONATE SHARE OF THE LIABILITY WILL BE ADJUSTED. THE ADJUSTMENT WILL BE DONE IN ACCORDANCE WITH THE ACCOUNTING STANDARD BUT WILL NOT HAVE AN EFFECT ON THE ONGOING CASH REQUIREMENTS OF THE SCHOOL. SCHEDULE A, PART II, SECTIONS A-C: FOR PURPOSES OF REPORTING THE SCHOOL'S REASON FOR PUBLIC CHARITY STATUS IN SCHEDULE A OF FORM 990, THE SCHOOL CLASSIFIES ITSELF AS AN ORGANIZATION THAT NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM A GOVERNMENT UNIT OR FROM THE GENERAL PUBLIC DESCRIBED IN SECTION 170(B)(1)(A)(VI) SOLELY FOR CONSISTENCY WITH THE SCHOOL'S PUBLIC CHARITY STATUS AS DETERMINED BY THE IRS EFFECTIVE JUNE 10, 2003. THE SCHOOL DOES NOT ACTIVELY SOLICIT FUNDS FROM THE GENERAL PUBLIC; HOWEVER, IT RECEIVES A PORTION OF ITS REVENUE FROM PUBLIC SOURCES IN THE FORM OF GRANTS AND CONTRIBUTIONS FROM THE PENNSYLVANIA DEPARTMENT OF EDUCATION AND A LOCAL INTERMEDIATE UNIT. CONSISTENT WITH OTHER PENNSYLVANIA CHARTER SCHOOLS, THE MAJORITY OF THE SCHOOL'S REVENUES ARE RECEIVED FROM THE RESIDENT SCHOOL DISTRICTS OF ITS STUDENTS BASED ON ADMISSION AND REIMBURSEMENT RATES ESTABLISHED BY THE PENNSYLVANIA DEPARTMENT OF EDUCATION. REVENUES FROM SCHOOL DISTRICTS ARE NOT CONSIDERED PUBLIC SUPPORT FOR PURPOSES OF THE COMPUTATION OF PUBLIC SUPPORT IN SCHEDULE A. MANAGEMENT AND GOVERNANCE BELIEVE CLASSIFICATION AS A SCHOOL DESCRIBED IN SECTION 170(B)(1)(A)(II) IS A MORE APPROPRIATE CLASSIFICATION AND PLAN TO FILE FOR A RE-DETERMINATION IN THE NEAR FUTURE. A REVIEW OF THE ORIGINAL APPLICATION FOR EXEMPTION INDICATES THAT WE APPLIED FOR EXEMPTION AS A SCHOOL, AND THAT THROUGH THE PROCESS OF APPROVAL, OUR STATUS WAS ULTIMATELY GRANTED AS A PUBLIC SUPPORTED CHARITY RATHER THAN AS A SCHOOL. IN FILING THIS RETURN, WE CERTIFY THAT WE MEET ALL OF THE REQUIREMENTS FOR TAX EXEMPTION AS A SCHOOL, INCLUDING THE NON-DISCRIMINATION RULES. BASED ON THESE FACTS AND CIRCUMSTANCES WHICH HAVE NOT CHANGED FROM THE SCHOOL'S INCEPTION AND ORIGINAL IRS DETERMINATION OF EXEMPTION, THE SCHOOL'S OPERATIONS SUPPORT ITS PUBLIC CHARITY STATUS.