2016-02-02T08:08:22-06:00 2015-06-30 510229493 BARBACANE THORNTON & COMPANY LLP 200 SPRINGER BLDG 3411 SILVERSIDE RD WILMINGTON DE 198104866 990 2014-07-01 232991473 COLLEGIUM CHARTER SCHOOL COLL 6109031300 535 JAMES HANCE COURT EXTON PA 19341 ANTOINETTE RATH ED D CEO 6109031300 2016-02-02 1 JEFFREY A KOWALCZYK CPA P01563311 3024788940 2016-02-02 2014 2016-04-25 22:37:26Z ANTOINETTE RATH ED D 535 JAMES HANCE COURT EXTON PA 19341 31157999 0 X WWW.COLLEGIUMCHARTER.COM X 1999 PA THE COLLEGIUM CHARTER SCHOOL COMMUNITY WILL WORK TIRELESSLY TO ENSURE THE BRIGHTEST POSSIBLE FUTURES FOR OUR STUDENTS, TO NURTURE THEM, TO EMPOWER THEM TO RECOGNIZE IN THEMSELVES UNIQUENESS AND TALENT, TO INSTILL IN THEM A FIRM ACADEMIC FOUNDATION, CRITICAL THINKING, AND RESPECT FOR DIVERSITY, TO FOSTER IN THEM SCHOLARSHIP AND RESPONSIBILITY, AND TO DEVELOP IN THEM THE DESIRE FOR A LIFETIME FILLED WITH OPTIMISM, GENEROSITY, CHARACTER, AND CONFIDENCE. 9 9 434 1000 0 0 1782090 1070033 26086153 29804945 43671 43297 118645 198704 28030559 31116979 12000 14000 0 0 19710553 23214303 0 0 0 8748031 10230436 28470584 33458739 -440025 -2341760 41213711 39618772 41954145 42700966 -740434 -3082194 X THE COLLEGIUM CHARTER SCHOOL COMMUNITY WILL WORK TIRELESSLY TO ENSURE THE BRIGHTEST POSSIBLE FUTURES FOR OUR STUDENTS, TO NURTURE THEM, TO EMPOWER THEM TO RECOGNIZE IN THEMSELVES UNIQUENESS AND TALENT, TO INSTILL IN THEM A FIRM ACADEMIC FOUNDATION, CRITICAL THINKING, AND RESPECT FOR DIVERSITY, TO FOSTER IN THEM SCHOLARSHIP AND RESPONSIBILITY, AND TO DEVELOP IN THEM THE DESIRE FOR A LIFETIME FILLED WITH OPTIMISM, GENEROSITY, CHARACTER, AND CONFIDENCE. 0 0 21150981 14000 29804945 PROGRAM EXPENDITURES WERE USED TO OPERATE THE CHARTER SCHOOL FOR CHILDREN. 21150981 1 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 8 0 1 434 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X X THE ORGANIZATION 6109031300 535 JAMES HANCE COURT EXTON PA 19341 VIKTOR OHNJEC PRESIDENT 2.50 X X 0 0 0 JAMIE BRUTON VICE PRESIDENT 2.50 X X 0 0 0 DR ANTHONY DRAGER SECRETARY 2.50 X X 0 0 0 JOHN JACKSON TREASURER 2.50 X X 0 0 0 NICOLE ANDERSON BOARD MEMBER 2.50 X 0 0 0 CAROLANN DIMAGGIO BOARD MEMBER 2.50 X 0 0 0 CHRIS FINNIN BOARD MEMBER 2.50 X 0 0 0 CHRISTOPHER MCHENRY BOARD MEMBER 2.50 X 0 0 0 KATE PACITTO BOARD MEMBER 2.50 X 0 0 0 WILLIAM WINTERS CHIEF EXECUTIVE OFFICER 40.00 X 187250 0 49128 BETH JONES DIRECTOR OF ADMINISTRATION 40.00 X 117567 0 20656 JEFFREY KOBERNICK DIRECTOR OF TECHNOLOGY OPE 40.00 X 111129 0 38408 AMANDA LAKE DIRECTOR OF EDUCATION SERI 40.00 X 107180 0 26138 PAMELA WIGHT-MAHONEY PRINCIPAL 40.00 X 112361 0 32854 MAGGIE MRAZ PRINCIPAL 40.00 X 141592 0 32904 777079 0 200088 6 0 1 0 LATSHA DAVIS AND MCKENNA PC 1700 BENT CREEK BLVD SUITE 140 MECHANICSBURG PA 17055 LEGAL SERVICES 212596 1 1070033 33057 1070033 INSTRUCTION 611110 28789676 28789676 CHILD CARE 611110 521468 521468 FOOD SERVICE 611110 493801 493801 29804945 43297 43297 173888 41020 132868 132868 MISCELLANEOUS 900099 65836 65836 65836 31116979 29804945 0 242001 14000 14000 266823 193055 73768 15421745 11077770 4343975 2854539 2112358 742181 3149038 2344787 804251 1522158 1165800 356358 351355 130196 221159 48154 48154 239690 179764 59926 2889 2889 2910510 2139037 771473 2038515 1578 2036937 1604702 808035 796667 497955 497955 REPAIRS AND MAINTENANCE 953892 9737 944155 SUPPLIES 822196 642912 179284 SPECIAL EDUCATION 411776 312796 98980 RENTAL EXPENSE 271342 271342 77460 19156 58304 33458739 21150981 12307758 0 X 26913 34650 4104883 3960326 678623 941587 2167 778 237890 0 40203343 9529982 26031406 30673361 3971188 1228436 2697359 2697360 3463282 82274 41213711 39618772 3484302 4173973 32817 37668 38120000 38404984 317026 84341 41954145 42700966 X -3775880 -3082194 3035446 0 -740434 -3082194 41213711 39618772 -2341760 0 X X 0 1 X 1 1 1 X 1750000 1750000 32154684 4772665 27382019 6298659 4757317 1541342 30673361 GUARANTEED INVESTMENT CONTRACT 2697360 C 2697360 COMPENSATED ABSENCES 84341 84341 X 31157999 41020 41020 31116979 0 31116979 33499759 41020 41020 33458739 0 33458739 PART X, LINE 2: NO PROVISION HAS BEEN MADE FOR INCOME TAXES SINCE THE SCHOOL QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER THE INTERNAL REVENUE CODE, SECTION 501(C)(3), AND ITS ACTIVITIES DO NOT RESULT IN ANY INCOME TAX LIABILITY. IN ACCORDANCE WITH THE SECTION OF FASB ASC REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE SCHOOL IS REQUIRED TO RECOGNIZE THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION. THE SCHOOL HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION IN THE FINANCIAL STATEMENTS. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRESCRIBE RULES FOR THE RECOGNITION, MEASUREMENT, CLASSIFICATION, AND DISCLOSURE IN THE FINANCIAL STATEMENTS OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE SCHOOL'S TAX RETURNS. MANAGEMENT HAS DETERMINED THAT THE SCHOOL DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS OR ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES. SINCE TAX MATTERS ARE SUBJECT TO SOME DEGREE OF UNCERTAINTY, THERE CAN BE NO ASSURANCE THAT THE SCHOOL'S TAX RETURNS WILL BE CHALLENGED BY THE TAXING AUTHORITIES AND THAT THE SCHOOL WILL NOT BE SUBJECT TO ADDITIONAL TAX, PENALTIES, AND INTEREST AS A RESULT OF SUCH CHALLENGE. INCOME TAX RETURNS OF THE SCHOOL FOR 2012, 2013, AND 2014 ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING ACTIVITIES REPORTED GROSS ON FINANCIAL STATEMENTS 41,020. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING ACTIVITIES REPORTED GROSS ON FINANCIAL STATEMENTS 41,020. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATION POLICY IS POSTED ON THE SCHOOL'S WEBSITE ON THE SAME PAGE AS THE APPLICATION. SCHEDULE E, PART I, LINE 4 THE SCHOOL DOES NOT PROVIDE ANY SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES THE MAJORITY OF ITS REVENUE FROM PAYMENTS FROM LOCAL SCHOOL DISTRICT AND FROM FEDERAL AND STATE GRANTS. SCHEDULE E, PART I, LINE 7 THE SCHOOL IS A PUBLIC SCHOOL AND, THEREFORE, REV PROC 75-50 DOES NOT APPLY. CAMP FUNDRAISER 125537 125537 14400 WINTER GALA 48351 48351 15996 10624 173888 173888 15996 25024 41020 132868 0 GIFT CARDS 280 14000 PURCHASE PRICE OF GIFT CARD GIFT CARDS ARE FOR STUDENTS TO PURCHASE FLYNN O'HARA UNIFORMS X 0 0 0 0 0 0 0 0 0 WILLIAM WINTERS CHIEF EXECUTIVE OFFICER 187250 0 0 0 0 0 34138 0 14990 0 236378 0 0 0 MAGGIE MRAZ PRINCIPAL 141592 0 0 0 0 0 25993 0 6911 0 174496 0 0 0 A CHESTER COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY 232667137 165588CV4 2012-10-15 38125000 BUILDING ACQUISITION/CONSTRUCTION 0 0 0 A 38125000 2697359 108 943665 18386602 16097266 1140954 1 0 0 0 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 X 38550 33057 FMV OF FOOD DONATED 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 A COPY OF FORM 990 IS PROVIDED TO THE GOVERNING BODY FOR REVIEW AND APPROVAL PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL PROVIDES THE BOARD WITH CONFLICT OF INTEREST DISCLOSURE FORMS ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 COMPARABLE DATA AND PERFORMANCE IS EVALUATED. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. ADDITIONALLY, FORM 990 IS AVAILABLE ON GUIDESTAR.ORG 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 X THE SCHOOL HAS CHANGED ITS METHOD OF PREPARING THE FINANCIAL STATEMENTS IN CONFORMITY WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA AS APPLIED TO GOVERNMENTAL UNITS, FOR WHICH THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD ("GASB") IS THE ACCEPTED STANDARD SETTING BODY, TO THE METHOD OF PREPARING THE FINANCIAL STATEMENTS IN CONFORMITY WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA AS APPLIED TO NONPROFIT ORGANIZATIONS, FOR WHICH THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION ("FASB ASC") IS THE ACCEPTED STANDARD SETTING BODY. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S PROCESS GOVERNING OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR.