KING CENTER CHARTER SCHOOL: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: KING CENTER CHARTER SCHOOL (EIN 16-1587793)
Tax period: 2014-07-01 to 2015-06-30
Filed: 2016-04-07
IRS object ID: 201630989349300413
Schema version: 2014v6.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule I
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-04-07T12:00:49-05:00	ReturnTs
Tax Period End	2015-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	474526160	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	EFPR GROUP CPAS PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	6390 MAIN STREET SUITE 200	AddressLine1Txt
City	WILLIAMSVILLE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14221	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	161587793	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KING CENTER CHARTER SCHOOL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	KING	BusinessNameControlTxt
Phone	7168917912	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	156 NEWBURGH AVENUE	AddressLine1Txt
City	BUFFALO	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14211	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KEITH FROME	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	7168917912	PhoneNum
Signature	2016-03-22	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOHN T O'BRIEN MBA MST	PreparerPersonNm
PTIN	P01253588	PTIN
Phone	7166340700	PhoneNum
Preparation	2016-03-22	PreparationDt

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-08-17 19:52:53Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	CATHERINE WETTLAUFER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	156 NEWBURGH AVENUE	AddressLine1Txt
City	BUFFALO	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14211	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$5,374,426	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.KCCS.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2000	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	THE KING CENTER CHARTER SCHOOL PARTNERS WITH PARENTS AND THE COMMUNITY TO EMPHASIZE POST-SECONDARY PREPARATION AND PLANNING FOR ALL OF ITS STUDENTS BEGINNING AT THE EARLIEST AGES. THE SCHOOL SEEKS TO CREATE A CARING, STUDENT-CENTERED CULTURE OF HIGH EXPECTATIONS FOR PERSONAL AND ACADEMIC EXCELLENCE AND ACCOUNTABILITY SUPPORTED BY EVIDENCE-BASED CURRICULUM TAUGHT AND SUPPORTED BY A DEEPLY COMMITTED AND HIGHLY QUALIFIED STAFF.	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	92	TotalEmployeeCnt
Total Volunteers	50	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,142,674	PYContributionsGrantsAmt
CY Contributions Grants	$596,222	CYContributionsGrantsAmt
PY Program Service Revenue	$3,913,343	PYProgramServiceRevenueAmt
CY Program Service Revenue	$4,717,200	CYProgramServiceRevenueAmt
PY Investment Income	-$2,769	PYInvestmentIncomeAmt
CY Investment Income	-$1,093,590	CYInvestmentIncomeAmt
PY Other Revenue	$21,577	PYOtherRevenueAmt
CY Other Revenue	$60,402	CYOtherRevenueAmt
PY Total Revenue	$6,074,825	PYTotalRevenueAmt
CY Total Revenue	$4,280,234	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,271,700	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$10,000	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,679,579	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,420,269	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,442,053	PYOtherExpensesAmt
CY Other Expenses	$1,068,339	CYOtherExpensesAmt
PY Total Expenses	$5,393,332	PYTotalExpensesAmt
CY Total Expenses	$4,498,608	CYTotalExpensesAmt
PY Revenues Less Expenses	$681,493	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$218,374	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,379,500	TotalAssetsBOYAmt
Total Assets EOY	$3,056,867	TotalAssetsEOYAmt
Total Liabilities BOY	$814,211	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$709,952	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,565,289	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,346,915	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE KING CENTER CHARTER SCHOOL PARTNERS WITH PARENTS AND THE COMMUNITY TO EMPHASIZE POST-SECONDARY PREPARATION AND PLANNING FOR ALL OF ITS STUDENTS BEGINNING AT THE EARLIEST AGES. THE SCHOOL SEEKS TO CREATE A CARING, STUDENT-CENTERED CULTURE OF HIGH EXPECTATIONS FOR PERSONAL AND ACADEMIC EXCELLENCE AND ACCOUNTABILITY SUPPORTED BY EVIDENCE-BASED CURRICULUM TAUGHT AND SUPPORTED BY A DEEPLY COMMITTED AND HIGHLY QUALIFIED STAFF.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$3,328,823	ExpenseAmt
Revenue	$4,771,616	RevenueAmt
Desc	THE KING CENTER CHARTER SCHOOL ENROLLED 368 STUDENTS IN GRADES K-8.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$10,444	ExpenseAmt
Grant	$10,000	GrantAmt
Desc	PAYMENTS MADE PURSUANT TO THE GATES FOUNDATION GRANT.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$3,339,267	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	20	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	92	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	12	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KIRISITS & ASSOC CPA'S PLLC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7168810089	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1231 DELAWARE AVENUE SUITE 6	AddressLine1Txt
City	BUFFALO	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14209	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
CATHERINE WETTLAUFER JD
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
MICHELLE MARTIN
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
BROOKE ANDERSON-TOMPKINS
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
CARL MORGAN
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
SUSAN KOCH
PARENT REPRESENTATIVE	1.00	Yes (X)		$0	$0	$0
ABBY STEVENS
PARENT REPRESENTATIVE	1.00	Yes (X)		$0	$0	$0
TIMOTHY KUPINSKI
TRUSTEE	1.00	Yes (X)		$0	$0	$0
WENDELL WHITAKER
TRUSTEE	1.00	Yes (X)		$0	$0	$0
OLGA KARMAN
TRUSTEE	1.00	Yes (X)		$0	$0	$0
ROBERT KRESSE JD
TRUSTEE	1.00	Yes (X)		$0	$0	$0
STEVEN BILTEKOFF
TRUSTEE	1.00	Yes (X)		$0	$0	$0
REGINALD MELSON
TRUSTEE	1.00	Yes (X)		$0	$0	$0
KEITH FROME
EXECUTIVE DIRECTOR	40.00		Yes (X)	$120,455	$0	$21,722

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$120,455	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$21,722	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	R&P OAK HILL DEVELOPMENT	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3556 LAKESHORE ROAD SUITE 620	AddressLine1Txt
City	BUFFALO	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14219	ZIPCd

Field	Value	IRS element (for citing)
Services	CONSTRUCTION	ServicesDesc
Compensation	$732,946	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$405,349	GovernmentGrantsAmt
All Other Contributions	$190,873	AllOtherContributionsAmt
Total Contributions	$596,222	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	PUBLIC SCHOOL DISTRICTS	Desc
Business	611110	BusinessCd
Total Revenue Column	$4,717,200	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,717,200	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$4,717,200	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$602	TotalRevenueColumnAmt
Exclusion	$602	ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$1,094,192	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$1,094,192	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$1,094,192	TotalRevenueColumnAmt
Exclusion	-$1,094,192	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$5,986	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,986	TotalRevenueColumnAmt
Exclusion	$5,986	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
OTHER INCOME	900099	$52,651	$52,651
ATHLETICS	711210	$1,765	$1,765

Field	Value	IRS element (for citing)
Other Revenue Total	$54,416	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,280,234	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,771,616	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$1,087,604	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$10,000	TotalAmt
Program Services	$10,000	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$120,750	TotalAmt
Management And General	$120,750	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,409,316	TotalAmt
Program Services	$1,867,381	ProgramServicesAmt
Management And General	$541,935	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$409,151	TotalAmt
Program Services	$301,984	ProgramServicesAmt
Management And General	$107,167	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$270,274	TotalAmt
Program Services	$199,483	ProgramServicesAmt
Management And General	$70,791	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$210,778	TotalAmt
Program Services	$155,570	ProgramServicesAmt
Management And General	$55,208	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$10,033	TotalAmt
Management And General	$10,033	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$49,665	TotalAmt
Management And General	$49,665	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$196,291	TotalAmt
Program Services	$77,151	ProgramServicesAmt
Management And General	$119,140	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$7,078	TotalAmt
Program Services	$7,078	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,192	TotalAmt
Program Services	$1,859	ProgramServicesAmt
Management And General	$9,333	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$61,262	TotalAmt
Program Services	$61,262	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$78,033	TotalAmt
Program Services	$62,426	ProgramServicesAmt
Management And General	$15,607	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$20,558	TotalAmt
Program Services	$20,558	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$5,587	TotalAmt
Program Services	$5,587	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$4,535	TotalAmt
Program Services	$4,535	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$107,905	TotalAmt
Program Services	$86,752	ProgramServicesAmt
Management And General	$21,153	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$62,005	TotalAmt
Program Services	$49,604	ProgramServicesAmt
Management And General	$12,401	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
MAINTENANCE & REPAIRS	$188,528	$188,528
CLASSROOM SUPPLIES	$65,918	$65,918
TELEPHONE	$41,578	$41,578
SPECIAL EDUCATION SERVI	$40,332	$40,332

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$117,839	TotalAmt
Program Services	$91,681	ProgramServicesAmt
Management And General	$26,158	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,498,608	TotalAmt
Program Services	$3,339,267	ProgramServicesAmt
Management And General	$1,159,341	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$42,550	BOYAmt
EOY	$47,155	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,666,899	BOYAmt
EOY	$1,012,599	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$56,130	BOYAmt
EOY	$91,882	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$31,331	BOYAmt
EOY	$52,681	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,270,055	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$417,592	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,582,153	BOYAmt
EOY	$1,852,463	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$437	BOYAmt
EOY	$87	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,379,500	BOYAmt
EOY	$3,056,867	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$520,760	BOYAmt
EOY	$674,952	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$188,451	BOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$105,000	BOYAmt
EOY	$35,000	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$814,211	BOYAmt
EOY	$709,952	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,563,366	BOYAmt
EOY	$2,344,992	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,923	BOYAmt
EOY	$1,923	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,565,289	BOYAmt
EOY	$2,346,915	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,379,500	BOYAmt
EOY	$3,056,867	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$218,374	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$35,776	OtherCostOrOtherBasisAmt
Book Value	$35,776	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,629,873	OtherCostOrOtherBasisAmt
Depreciation	$21,856	DepreciationAmt
Book Value	$1,608,017	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$578,364	OtherCostOrOtherBasisAmt
Depreciation	$377,073	DepreciationAmt
Book Value	$201,291	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$26,042	OtherCostOrOtherBasisAmt
Depreciation	$18,663	DepreciationAmt
Book Value	$7,379	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,852,463	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$5,374,426	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$5,374,426	RevenueSubtotalAmt
Other Revenues Not Included	-$1,094,192	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$1,094,192	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$4,280,234	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$5,592,800	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$1,094,192	OtherExpensesIncludedAmt
Expenses Not Reported	$1,094,192	ExpensesNotReportedAmt
Expenses Subtotal	$4,498,608	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$4,498,608	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE); THEREFORE, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE FINANCIAL STATEMENTS. THE SCHOOL HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE SCHOOL PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAXES. MANAGEMENT HAS CONCLUDED THAT THE SCHOOL HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT IN ITS FINANCIAL STATEMENTS. U.S. FORMS 990 FILED BY THE SCHOOL ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. THE SCHOOL IS NO LONGER SUBJECT TO TAX EXAMINATION FOR THE YEARS ENDED JUNE 30, 2011, AND PRIOR.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	LOSS ON ABANDONMENT OF FIXED ASSETS -1,075,653. LOSS ON DISPOSAL OF FIXED ASSETS -18,539.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	LOSS ON ABANDONMENT OF FIXED ASSETS 1,075,653. LOSS ON DISPOSAL OF FIXED ASSETS 18,539.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE E, LINE 6A:	FormAndLineReferenceDesc
Explanation	KING CENTER CHARTER SCHOOL RECEIVES STATE AND FEDERAL PUBLIC SCHOOL FUNDING. IN ADDITION, THE SCHOOL RECEIVED FEDERAL TITLE I GRANTS FUNDS, TITLE IIA, AND RACE TO THE TOP FUNDS DURING THE YEAR ENDING JUNE 30, 2015.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ROADTRIP PRODUCTION LTD	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1626 PLACENTIA	AddressLine1Txt
City	COSTA MESA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92627	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	043615743	RecipientEIN
Cash Grant	$10,000	CashGrantAmt
Purpose Of Grant	THE PURPOSE OF THE AWARD IS TO ALLOW THE RECIPIENTS TO DEVELOP TOOLS SUCH AS GAMES, SOCIAL NETWORKS AND WEB TOOLS THAT ADDRESS MAJOR BARRIERS WITH THE COLLEGE-GOING PROCESS. PAYMENT IS CONTINGENT ON THE SATISFACTION OF THE LISTED DELIVERABLE AND OR MILESTONES AS NOTED IN THEIR AGREEMENT.	PurposeOfGrantTxt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	AS THE GRANTEE, KING CENTER CHARTER SCHOOL (KCCS) IS THE RECIPIENT OF THE GATES GRANT. THE GRANT PROGRAM IS ADMINISTERED BY KCCS, REDPOINT EDUCATION, LLC (SPONSOR) AND COLLEGE SUMMIT, INC. (SPONSOR) WITH SUPPORT FROM THE BILL & MELINDA GATES FOUNDATION AND WILL PROVIDE ADMINISTRATIVE SUPPORT AS FOLLOWS: ACCOUNTING AND FINANCIAL OVERSIGHT AND ADMINISTRATION AND DISTRIBUTION OF CHALLENGE GRANT FUNDS. ENSURING THAT ALL SUB GRANTEES AND SUBCONTRACTORS USE GRANT FUNDS CONSISTENT WITH THE GRANT AGREEMENT AND PROPOSAL.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	CHIEF FINANCIAL OFFICER DUTIES, INCLUDING FINANCE/ACCOUNTING OPERATIONS AND ASSISTANCE WITH BUDGET PREPARATION, ARE OUTSOURCED TO A LOCAL CPA FIRM.
FORM 990, PART VI, SECTION B, LINE 11	FORM 990 IS REVIEWED BY THE OUTSIDE ACCOUNTANT'S OFFICE IN DETAIL AND THE DRAFT FORM 990 IS PROVIDED TO THE ENTIRE BOARD PRIOR TO BEING FILED.
FORM 990, PART VI, SECTION B, LINE 12C	A DESIGNEE OF KING CENTER CHARTER SCHOOL/BOARD OF TRUSTEES REVIEWS THE CONFLICT OF INTEREST STATEMENTS IN CONJUNCTION WITH A REVIEW OF THE BOARD MINUTES TO IDENTIFY ANY CONFLICTS. THIS REVIEW IS DONE ON AN "AD HOC" BASIS, BUT NOT LESS THAN ANNUALLY.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD OF TRUSTEES PEFORMS AN ANNUAL PERFORMANCE EVALUATION OF THE SCHOOL DIRECTOR. THE SCHOOL DIRECTOR'S SALARY IS BASED ON COMPARABLE DATA FROM OTHER NON-PROFIT ORGANIZATIONS AND DELIBERATIONS/RESULTS OF EVALUATIONS ARE DOCUMENTED.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS SUCH AS THE ORGANIZATION'S BY-LAWS ARE GENERALLY NOT MADE AVAILABLE TO THE PUBLIC, EXCEPT ON A NEED-TO-KNOW BASIS. THE CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST AND ARE OPEN TO THE PUBLIC.
FORM 990, PART XII, LINE 2C:	NO CHANGES HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED JUNE 30, 2014.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	KING URBAN LIFE CENTER INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	938 GENESEE STREET	AddressLine1Txt
City	BUFFALO	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14211	ZIPCd

Field	Value	IRS element (for citing)
EIN	161336419	EIN
Primary Activities	A COMMUNITY CENTER.	PrimaryActivitiesTxt
Legal Domicile State	NY	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 7	PublicCharityStatusTxt
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (1)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
KING URBAN LIFE CENTER INC
D	$35,000	FMV
KING URBAN LIFE CENTER INC
K	$16,159	FMV