PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL (EIN 20-1331146)
Tax period
2015-07-01 to 2016-06-30
Filed
2017-02-11
IRS object ID
201710429349300106
Schema version
2015v3.0
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)
Return2017-02-11T08:40:14-06:00ReturnTs
Tax Period End2016-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN341897225PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HILL BARTH & KING LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17000 STONEWOOD DRIVE SUITE 300AddressLine1Txt
CityWEXFORDCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15090ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201331146EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PENNSYLVANIA DISTANCE LEARNING CHARTERBusinessNameLine1Txt
Business Name Line2SCHOOLBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlPENNBusinessNameControlTxt
Phone7249337300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12100 CORPORATE DRIVE NO 500AddressLine1Txt
CityWEXFORDCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15090ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPATRICIA ROSSETTIPersonNm
Person TitleCEOPersonTitleTxt
Phone7249337300PhoneNum
Signature2017-02-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSEAN R KOCANPreparerPersonNm
PTINP01492278PTIN
Phone7249345300PhoneNum
Preparation2017-02-08PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerPATRICIA ROSSETTIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12100 CORPORATE DRIVE NO 500AddressLine1Txt
CityWEXFORDCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15090ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,497,842GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.PADISTANCE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StatePALegalDomicileStateCd
Activity Or MissionOPERATION OF AN ELEMENTARY AND SECONDARY CYBER SCHOOL FOR EDUCATIONAL PURPOSES.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee55TotalEmployeeCnt
Total Volunteers4TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$318,998PYContributionsGrantsAmt
CY Contributions Grants$338,874CYContributionsGrantsAmt
PY Program Service Revenue$6,234,736PYProgramServiceRevenueAmt
CY Program Service Revenue$6,158,546CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$1,291PYOtherRevenueAmt
CY Other Revenue$422CYOtherRevenueAmt
PY Total Revenue$6,555,025PYTotalRevenueAmt
CY Total Revenue$6,497,842CYTotalRevenueAmt
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$3,285,771PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,153,807CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$3,537,878PYOtherExpensesAmt
CY Other Expenses$2,583,088CYOtherExpensesAmt
PY Total Expenses$6,823,649PYTotalExpensesAmt
CY Total Expenses$5,736,895CYTotalExpensesAmt
PY Revenues Less Expenses-$268,624PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$760,947CYRevenuesLessExpensesAmt
Total Assets BOY$2,708,115TotalAssetsBOYAmt
Total Assets EOY$4,991,505TotalAssetsEOYAmt
Total Liabilities BOY$6,369,103TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,891,546TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$3,660,988NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$2,900,041NetAssetsOrFundBalancesEOYAmt
MissionTHE PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL'S MISSION IS TO BLEND THE BEST OF CLASSROOM TEACHING WITH PROVEN EDUCATIONAL TECHNOLOGIES ALLOWING STUDENTS TO ACHIEVE ACADEMIC SUCCESS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$3,533,221ExpenseAmt
Revenue$6,158,546RevenueAmt
DescTHE 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 666 STUDENTS IN 235 SCHOOL DISTRICTS THROUGHOUT PENNSYLVANIA.Desc
Total Program Service Expenses$3,533,221TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
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 Operating0SchoolOperatingInd
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 Required0ScheduleJRequiredInd
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 Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee55EmployeeCnt
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 Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
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 Committees0MinutesOfCommitteesInd
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
Own WebsiteYes (X)OwnWebsiteInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MICHAEL WHISMAN CPABusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2154819777PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1222 KESWICK AVENUEAddressLine1Txt
CityGLENSIDECityNm
State AbbreviationPAStateAbbreviationCd
ZIP19038ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JOHN MAROUS
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
WILLIAM DIBENDETTO JR
SECRETARY1.00Yes (X)Yes (X)$0$0$0
WILLIAM DONAHUE
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
JOHN LALLY
TREASURER1.00Yes (X)Yes (X)$0$0$0
PATRICIA ROSSETTI
CEO40.00Yes (X)$97,751$0$44,608
FieldValueIRS element (for citing)
Total Reportable Comp From Org$97,751TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$44,608TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
CLOUDCAST LLC
125 TECHNOLOGY DRIVE SUITE 3CANONSBURGPA15317IT SUPPORT$427,904
CHARTER CHOICES INC
222 KESWICK AVENUEGLENSIDEPA19038BUSINESS SERVICES$247,241
HOFFMANN MURTAUGH ADV INC
355 CHESTNUT STREETSEWICKLEYPA15143ONLINE PUBLIC RELATIONS$123,680
PRESENCE LEARNING INC
180 MONTGOMERY STREET SUITE 2000SAN FRANCISCOCA94104SPECIAL EDUCATION$108,295
FIGMENT CONSULTING
540 SEWARD DRIVEEADSTN38028PUBLIC RELATIONS CONSULTING$105,965
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K6CntrctRcvdGreaterThan100KCnt
Government Grants$338,874GovernmentGrantsAmt
Total Contributions$338,874TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescDISTRICT FUNDINGDesc
Business611710BusinessCd
Total Revenue Column$6,158,546TotalRevenueColumnAmt
Related Or Exempt Func Income$6,158,546RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$6,158,546TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business900099BusinessCd
Total Revenue Column$422TotalRevenueColumnAmt
Exclusion$422ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$422OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,497,842TotalRevenueColumnAmt
Related Or Exempt Func Income$6,158,546RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$422ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$114,248TotalAmt
Management And General$114,248ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,284,954TotalAmt
Program Services$1,618,718ProgramServicesAmt
Management And General$666,236ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$556,279TotalAmt
Program Services$370,205ProgramServicesAmt
Management And General$186,074ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$198,326TotalAmt
Program Services$132,194ProgramServicesAmt
Management And General$66,132ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$6,724TotalAmt
Management And General$6,724ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$24,263TotalAmt
Management And General$24,263ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,463,205TotalAmt
Program Services$924,952ProgramServicesAmt
Management And General$538,253ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$340,374TotalAmt
Management And General$340,374ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$164,890TotalAmt
Program Services$86,087ProgramServicesAmt
Management And General$78,803ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$281,042TotalAmt
Program Services$174,042ProgramServicesAmt
Management And General$107,000ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$102,570TotalAmt
Program Services$59,491ProgramServicesAmt
Management And General$43,079ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$26,961TotalAmt
Management And General$26,961ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
INSTRUCTIONAL AND STUDE$138,125$132,598$5,527
PROFESSIONAL DEVELOPMEN$21,476$21,476
STUDENT ACTIVITIES$13,458$13,458

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,736,895TotalAmt
Program Services$3,533,221ProgramServicesAmt
Management And General$2,203,674ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,244,495BOYAmt
EOY$2,714,068EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$72,896BOYAmt
EOY$186,633EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$542,035BOYAmt
EOY$54,291EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$78,623BOYAmt
EOY$76,705EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$306,331LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$193,400LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$159,792BOYAmt
EOY$112,931EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$610,274BOYAmt
EOY$1,846,877EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,708,115BOYAmt
EOY$4,991,505EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$517,736BOYAmt
EOY$363,989EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,851,367BOYAmt
EOY$7,527,557EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,369,103BOYAmt
EOY$7,891,546EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$159,792BOYAmt
EOY$112,931EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY-$3,820,780BOYAmt
EOY-$3,012,972EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$3,660,988BOYAmt
EOY-$2,900,041EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,708,115BOYAmt
EOY$4,991,505EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$760,947ReconcilationRevenueExpnssAmt
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 Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$243,174CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$380,801CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$414,075CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$318,998CurrentTaxYearMinus1YearAmt
Current Tax Year$338,874CurrentTaxYearAmt
Total$1,695,922TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$243,174CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$380,801CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$414,075CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$318,998CurrentTaxYearMinus1YearAmt
Current Tax Year$338,874CurrentTaxYearAmt
Total$1,695,922TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$1,695,922PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$242CurrentTaxYearMinus4YearsAmt
Total$242TotalAmt
FieldValueIRS element (for citing)
Total Support$1,696,164TotalSupportAmt
Public Support CY1700.99990PublicSupportCY170Pct
Public Support PY1700.99920PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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 D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$306,331OtherCostOrOtherBasisAmt
Depreciation$193,400DepreciationAmt
Book Value$112,931BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$112,931TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
GASB 68 DEFERRED OUTFLOWS OF RESOURCES RELATED TO PENSIONS$1,836,771
SECURITY DEPOSITS$10,106
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,846,877TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
GASB 68 DEFERRED INFLOWS OF RESOURCES RELATED TO PENSIONS$42,000
GASB 68 PENSION LIABILITY$6,843,000
DUE TO SCHOOL DISTRICTS$642,557
FieldValueIRS element (for citing)
Total Liability$7,527,557TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$6,497,842TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$6,497,842RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,497,842TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$5,736,895TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$5,736,895ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$5,736,895TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 1(A)FormAndLineReferenceDesc
ExplanationGASB 68 DEFERRED INFLOWS OF RESOURCES RELATED TO PENSIONSExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3SUBSTANTIALLY 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 $560 PER AVERAGE DAILY MEMBERSHIP TO CC.
FORM 990, PART VI, SECTION A, LINE 8BTHERE ARE NO UNDERLYING COMMITTEES OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11DRAFTS 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 12CTHE 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 15THE PRESIDENT OF THE BOARD OF TRUSTEES ANNUALLY EVALUATES THE CEO AND USES COMPARABILITY DATA TO RECOMMEND COMPENSATION AND BENEFITS. THE CEO IS RESPONSIBLE FOR RECOMMENDING SALARIES FOR ALL OTHER EMPLOYEES FOR TRUSTEE APPROVAL.
FORM 990, PART VI, SECTION C, LINE 19REQUESTS 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 11GCONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 924,952. MANAGEMENT AND GENERAL EXPENSES 538,253. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,463,205.
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, 2016, THE SCHOOL REPORTED A LIABILITY OF $6,843,000 WHICH IS REDUCED BY DEFERRED OUTFLOWS OF RESOURCES IN THE AMOUNT OF $1,836,771. 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.
FORM 990, PART IV, LINE 13:A "NO" RESPONSE WAS ANSWERED TO THIS QUESTION AS THE IRS DETERMINATION CLASSIFIES THE ORGANIZATION AS A PUBLIC CHARITY, NOT A SCHOOL. THE ORGANIZATION OPERATES AS A PUBLIC CYBER CHARTER SCHOOL IN PENNSYLVANIA.

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