2017-02-11T08:40:14-06:00 2016-06-30 341897225 HILL BARTH & KING LLC 7000 STONEWOOD DRIVE SUITE 300 WEXFORD PA 15090 990 2015-07-01 201331146 PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL PENN 7249337300 2100 CORPORATE DRIVE NO 500 WEXFORD PA 15090 PATRICIA ROSSETTI CEO 7249337300 2017-02-08 1 SEAN R KOCAN P01492278 7249345300 2017-02-08 2015 2021-01-29 14:40:06Z PATRICIA ROSSETTI 2100 CORPORATE DRIVE NO 500 WEXFORD PA 15090 6497842 0 X WWW.PADISTANCE.ORG X 2004 PA OPERATION OF AN ELEMENTARY AND SECONDARY CYBER SCHOOL FOR EDUCATIONAL PURPOSES. 3 3 55 4 0 0 318998 338874 6234736 6158546 0 0 1291 422 6555025 6497842 0 0 0 0 3285771 3153807 0 0 0 3537878 2583088 6823649 5736895 -268624 760947 2708115 4991505 6369103 7891546 -3660988 -2900041 THE 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. 0 0 3533221 6158546 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 666 STUDENTS IN 235 SCHOOL DISTRICTS THROUGHOUT PENNSYLVANIA. 3533221 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 55 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 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 97751 0 44608 97751 0 44608 0 0 0 0 CLOUDCAST LLC 125 TECHNOLOGY DRIVE SUITE 3 CANONSBURG PA 15317 IT SUPPORT 427904 CHARTER CHOICES INC 222 KESWICK AVENUE GLENSIDE PA 19038 BUSINESS SERVICES 247241 HOFFMANN MURTAUGH ADV INC 355 CHESTNUT STREET SEWICKLEY PA 15143 ONLINE PUBLIC RELATIONS 123680 PRESENCE LEARNING INC 180 MONTGOMERY STREET SUITE 2000 SAN FRANCISCO CA 94104 SPECIAL EDUCATION 108295 FIGMENT CONSULTING 540 SEWARD DRIVE EADS TN 38028 PUBLIC RELATIONS CONSULTING 105965 6 338874 338874 DISTRICT FUNDING 611710 6158546 6158546 6158546 MISCELLANEOUS REVENUE 900099 422 422 422 6497842 6158546 0 422 X 114248 114248 2284954 1618718 666236 556279 370205 186074 198326 132194 66132 6724 6724 24263 24263 1463205 924952 538253 340374 340374 164890 86087 78803 281042 174042 107000 102570 59491 43079 26961 26961 INSTRUCTIONAL AND STUDE 138125 132598 5527 PROFESSIONAL DEVELOPMEN 21476 21476 STUDENT ACTIVITIES 13458 13458 5736895 3533221 2203674 0 1244495 2714068 72896 186633 542035 54291 78623 76705 306331 193400 159792 112931 610274 1846877 2708115 4991505 517736 363989 5851367 7527557 6369103 7891546 X 0 0 159792 112931 -3820780 -3012972 -3660988 -2900041 2708115 4991505 760947 0 X 0 1 X 0 0 X 243174 380801 414075 318998 338874 1695922 243174 380801 414075 318998 338874 1695922 1695922 242 242 1696164 0.99990 0.99920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 306331 193400 112931 112931 GASB 68 DEFERRED OUTFLOWS OF RESOURCES RELATED TO PENSIONS 1836771 SECURITY DEPOSITS 10106 1846877 GASB 68 DEFERRED INFLOWS OF RESOURCES RELATED TO PENSIONS 42000 GASB 68 PENSION LIABILITY 6843000 DUE TO SCHOOL DISTRICTS 642557 7527557 6497842 0 6497842 0 6497842 5736895 0 5736895 0 5736895 PART X, LINE 1(A) GASB 68 DEFERRED INFLOWS OF RESOURCES RELATED TO PENSIONS 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 $560 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 11 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. 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 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.