2016-02-02T07:48:47-06:00 2015-06-30 231518888 MAILLIE LLP 624 WILLOWBROOK LANE WEST CHESTER PA 19382 990 2014-07-01 510377733 EAST SIDE CHARTER SCHOOL OF WILMINGTON INC EAST 3027625834 3000 N CLAYMONT STREET WILMINGTON DE 19802 LAMONT W BROWNE HEAD OF SCHOOL 3027625834 2016-01-11 1 EDWARD FRONCZKOWSKI CPA P01259092 6106964353 2014 2016-04-25 22:37:26Z CHARLES S MCDOWELL 3000 N CLAYMONT STREET WILMINGTON DE 19802 6757472 0 X EASTSIDECHARTERSCHOOL.ORG X 1997 DE TO PROVIDE A PRE-K TO 8TH GRADE URBAN PUBLIC CHARTER SCHOOL. 18 18 0 150 0 0 5761657 6298972 149709 452423 5195 6077 0 0 5916561 6757472 0 0 0 0 3938621 4229704 0 0 0 1966775 2014738 5905396 6244442 11165 513030 1014215 1570834 523641 1799823 490574 -228989 X TO OPERATE A PRE-K TO 8TH GRADE URBAN PUBLIC CHARTER SCHOOL WHICH PROVIDES A SUPERIOR EDUCATION FOR CHILDREN WHO ARE CULTURALLY, ECONOMICALLY AND SOCIALLY AT RISK OF ACADEMIC FAILURE. 1 1 6244442 452423 EASTSIDE CHARTER SCHOOL OPERATES A PRE-K TO 8TH GRADE URBAN PUBLIC CHARTER SCHOOL SERVING 509 STUDENTS IN NORTHEAST WILMINGTON, DELAWARE, ONE OF THE POOREST AREAS IN THE STATE. ABOUT 87% OF THE STUDENTS QUALIFY FOR FREE OR REDUCED LUNCH UNDER FEDERAL GUIDELINES. THE SCHOOL'S GOALS ARE TO PREPARE STUDENTS TO BE CRITICAL THINKERS, TO INSTILL IN THEM A LOVE OF LEARNING, AND TO SHAPE THEM AS PRODUCTIVE, CONTRIBUTING MEMBERS OF SOCIETY. AMONG THE STRATEGIES IMPLEMENTED TO ACCOMPLISH THESE GOALS ARE SMALLER CLASSES (AVERAGE LESS THAN 20 PER CLASSROOM), INDIVIDUAL ATTENTION TO EACH CHILD'S ACADEMIC NEEDS, A LONGER SCHOOL DAY, A LONGER SCHOOL YEAR, SCHOOL UNIFORMS, FREE BREAKFAST AND LUNCH FOR ALL, FOCUS ON POSITIVE CHARACTER AND BEHAVIOR TRAITS, AND FIRM AND CONSISTENT DISCIPLINE POLICIES.IN ADDITION, IN JANUARY, 2015 EASTSIDE, THROUGH A CONSULTING CONTRACT, ASSUMED RESPONSIBILITY FOR ALSO MANAGING FAMILY FOUNDATIONS ACADEMY, A K-8 URBAN CHARTER SCHOOL WITH 800 STUDENTS ON TWO CAMPUSES. EASTSIDE FORMED A CENTRAL OFFICE WITH MANAGEMENT PERSONNEL WHO SERVE BOTH EASTSIDE AND FAMILY FOUNDATIONS 6244442 1 0 0 0 0 0 0 0 0 1 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 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 1 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X X NICHOLAS MEDAGLIO 3027625834 3000 N CLAYMONT STREET WILMINGTON DE 19802 CHARLES S MCDOWELL ESQ CHAIRMAN 20.00 10.00 X X 0 0 0 THOMAS C HUMPHREY TREASURER 5.00 X X 0 0 0 JOCELYN STEWART VICE CHAIRMAN 1.00 X X 0 0 0 CHARLES H TOLIVER IV SECRETARY 1.00 X 0 0 0 MICHAEL HARE BOARD MEMEBER 1.00 X 0 0 0 JOHN S RILEY BOARD MEMEBER 1.00 X 0 0 0 JAMES BONDS BOARD MEMEBER 1.00 X 0 0 0 JAMES P DALLE PAZZE ESQ BOARD MEMEBER 1.00 X 0 0 0 JOY ZABEN BOARD MEMEBER 1.00 X 0 0 0 MICHELLE REARDON BOARD MEMEBER 1.00 X 0 0 0 DEBBIE A BULLOCK BOARD MEMEBER 1.00 X 0 0 0 PAUL HARRELL BOARD MEMEBER 1.00 X 0 0 0 DONNA G MITCHELL BOARD MEMEBER 1.00 X 0 0 0 MARCUS D MITCHELL BOARD MEMEBER 1.00 X 0 0 0 HM CHIP SAWYER III BOARD MEMEBER 1.00 X 0 0 0 JEANIA WATSON BOARD MEMEBER 1.00 X 0 0 0 CECIL GORDON MD BOARD MEMEBER 1.00 X 0 0 0 MATTHEW BACKER BOARD MEMEBER 1.00 X 0 0 0 DR LAMONT W BROWNE HEAD OF SCHOOL 40.00 X X 174619 0 58235 DAVID ROBINSON ASSISTANT PRINCIPAL 40.00 X 105649 0 38283 280268 0 96518 2 0 1 0 BSD SCHOOL NUTRITION 1311 BRANDYWINE BLVD WILMINGTON DE 19809 STUDENT FOOD SERVICE 303632 FIRST STUDENT INC 600 VINE STREET SUITE 1400 CINCINNATI OH 45202 STUDENT TRANSPORTATION 300126 DELMARVA POWER 630 MARTIN LUTHER KING BLVD WILMINGTON DE 19899 UTILITIES 104605 3 219549 6075546 3877 6298972 452423 452423 452423 6077 6077 6757472 452423 0 6077 174619 174619 3053110 3053110 654450 654450 347525 347525 1788 1788 21200 21200 106942 106942 166074 166074 69300 69300 35819 35819 TRANSPORTATION 443307 443307 FOOD SERVICE 366083 366083 PROFESSIONAL DEVELOPMEN 268318 268318 CONTRACT SERVICES 244089 244089 291818 291818 6244442 6244442 0 0 674297 1064267 135525 33552 45470 13337 672886 577740 158923 95146 0 364532 1014215 1570834 523367 584547 274 1215276 523641 1799823 X 465963 -729832 24611 500843 490574 -228989 1014215 1570834 X 513030 -1232593 X X 0 1 X 1 1 1 X 612474 80000 -22633 6843 3353 659645 507055 80136 41611 16328 612474 385060 100000 32033 10038 507055 325914 60000 4146 5000 385060 212941 80000 32973 325914 1.00000 0 1 1 208456 190987 17469 407590 329913 77677 56840 56840 0 95146 DEFERRED CONTRIBUTIONS AND CHANGES IN PROPORTION RELATED TO PENSION ACTIVITY 364532 364532 NET PENSION LIABILITY 554336 DEFERRED INVESETMENT EARNINGS RELATED TO PENSION ACTIVITIES 660940 1215276 X 7091392 553469 553469 6537923 219549 219549 6757472 6539231 294789 294789 6244442 0 6244442 PART V, LINE 4: TO FUND SCHOLARSHIPS FOR GRADUATING 8TH GRADERS TO GO TO AN INDEPENDENT HIGH SCHOOL. PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE SCHOOL QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE SCHOOL BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE SCHOOL'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR TAX YEARS 2011, 2012 AND 2013 IS SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THE TAX RETURNS WERE FILED; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COMPONENT UNIT INCOME INCLUDED IN CONSOLIDATED FINANCIALS 553,469. PART XI, LINE 4B - OTHER ADJUSTMENTS: TRANSFER FROM COMPONENT UNIT 219,549. PART XII, LINE 2D - OTHER ADJUSTMENTS: COMPONENT UNIT EXPENSES INCLUDED IN CONSOLIDATED FINANCIALS 294,789. 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'S ENROLLMENT FLYER CONTAINS ITS RACIALLY NONDISCRIMINATORY POLICY SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FINANCIAL ASSISTANCE FROM FEDERAL AND STATE AGENCIES IN THE FORM OF GRANTS AND SUBSIDIES. X X 0 0 0 0 0 0 0 1 0 DR LAMONT W BROWNE HEAD OF SCHOOL 141805 0 32814 0 0 0 0 0 58235 0 232854 0 0 0 DAVID ROBINSON ASSISTANT PRINCIPAL 81808 0 23841 0 0 0 0 3600 34683 0 140332 3600 0 0 PART I, LINE 7 FOR THE TAX YEAR ENDED JUNE 30, 2015 COMPENSATON OF THE HEAD OF SCHOOL INCLUDED AN ADDITIONAL STIPEND OF $17,000 PROVIDED FOR WORK ASSOCATED WITH TAKING RESPONSIBILITY FOR FAMILY FOUNDATIONS ACADEMY IN THE MIDDLE OF THE YEAR, PLUS A DESCRETIONARY INCENTIVE/RETENTION BONUS OF 15,814 WHICH WAS ATTRIBUTABLE TO 2013-2014 AND PAID IN 2014-2015 FOR A TOTAL OF $32,814. FAMILY FOUNDATIONS ACADEMY OFFICERS OF EASTSIDE ELECTED TO BOARD OF FAMILY FOUNDATIONS ACADMEY 168000 IN JANUARY 2015, IN CONNECTION WITH TAKING RESPONSIBILITY FOR MANAGING FAMILY FOUNDATIONS ACADEMY, THE FOUR OFFICERS OF EASTSIDE WERE ELECTED TO THE BOARD OF FAMILY FOUNDATIONS. THOSE FOUR THEN CONSTITUTED A MAJORITY OF THE FAMILY FOUNDATIONS BOARD AND WERE ELECTED AS THE OFFICERS OF FAMILY FOUNDATIONS. EASTSIDE THEN ENTERED INTO A CONSULTING AGREEMENT WITH FAMILY FOUNDATIONS WHEREBY EASTSIDE AGREED TO PROVIDE MANAGEMENT SERVICES TO FAMILY FOUNDATIONS IN EXCHANGE FOR FAMILY FOUNDATIONS SHARING THE COST OF THOSE MANAGEMENT EMPLOYEES. THE TOTAL AMOUNT PAYABLE BY FAMILY FOUNDATIONS UNDER THAT CONTRACT FOR THE REMAINDER OF THAT YEAR WAS APPROXIMATELY $168,000. 0 FORM 990, PART III, LINE 2 IN JANUARY OF 2015 EASTSIDE CHARTER WAS REQUESTED TO TAKE RESPONSIBILITY FOR MANAGING FAMILY FOUNDATIONS ACADEMY, A K-8 CHARTER SCHOOL THAT WAS EXPERIENCING REGULATORY PROBLEMS RESULTING FROM FISCAL AND GOVERNANCE MISMANAGEMENT. THUS EASTSIDE CHARTER WENT FROM HAVING RESPONSIBILITY FOR 500 STUDENTS ON ONE CAMPUS TO HAVING RESPONSIBILITY FOR 1300 STUDENTS ON THREE CAMPUSES. EASTSIDE FORMED A CENTRAL OFFICE WITH MANAGEMENT PERSONNEL SERVING ALL THREE CAMPUSES. FORM 990, PART III, LINE 3 SEE PART III, LINE 2, EXPLANATION ABOVE. FORM 990, PART VI, SECTION A, LINE 2 DIRECTOR SAWYER IS A PRINCIPAL OF WESTOVER CAPITAL ADVISORS LLC WHICH PROVIDES INVESTMENT ADVICE FOR ACCOUNTS OF DIRECTORS MCDOWELL AND RILEY. FORM 990, PART VI, SECTION A, LINE 6 THE SCHOOL'S CHARTER AND BYLAWS PROVIDE THAT THE DIRECTORS OF THE CORPORATION SHALL ALSO BE ITS "MEMBERS". FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS PREPARED BY THE SCHOOLS OUTSIDE AUDITORS IN CONSULTATION WITH THE SCHOOLS DIRECTORS AND MANAGEMENT. THE 990 WAS MADE AVAILABLE TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT TO THE CHAIRMAN OF THE BOARD BEFORE THE FILING. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS COMPLETE AND FILE AN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE HEAD OF SCHOOL WAS DETERMINED BY THE EXECUTIVE COMMITTEE WITH REFERENCES TO PAY PRACTICES IN THE COMMUNITY FOR SCHOOL LEADERS. COMPENSATION FOR TEACHERS AND OTHER MANAGEMENT PERSONNEL WAS DETERMINED BY HEAD OF SCHOOL WITH REFERENCE TO PAY PRACTICES IN NEIGHBORING SCHOOL DISTRICTS. FORM 990, PART VI, SECTION C, LINE 19 FORM 990 IS AVAILABLE ON GUIDESTAR. ALL OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN NET POSITION RELATED TO PENSION ADJUSTMENT -1,232,593. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. EAST SIDE COMMUNITY LEARNING CENTER FOUNDATION 3000 N CLAYMONT STREET WILMINGTON DE 19802 204215109 FUNDRAISING DE 501(C)(3) LINE 11A, I 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 EAST SIDE COMMUNITY LEARNING CENTER FOUNDATION C 219549 EAST SIDE COMMUNITY LEARNING CENTER FOUNDATION K 1