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PENNSYLVANIA VIRTUAL CHARTER SCHOOL: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
PENNSYLVANIA VIRTUAL CHARTER SCHOOL (EIN 23-3075231)
Tax period
2013-07-01 to 2014-06-30
Filed
2015-04-22
IRS object ID
201501129349300305
Schema version
2013v4.0
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)
Return2015-04-22T09:26:14-05:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN510229493PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BARBACANE THORNTON & COMPANY LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1200 SPRINGER BLDG 3411 SILVERSIDEAddressLine1
Address Line2RDAddressLine2
CityWILMINGTONCity
StateDEState
ZIP Code198104866ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN233075231EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PENNSYLVANIA VIRTUAL CHARTER SCHOOLBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlPENNBusinessNameControlTxt
Phone6102758500PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1630 PARK AVENUEAddressLine1
CityKING OF PRUSSIACity
StatePAState
ZIP Code19406ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOSE PARRILLAPersonNm
Person TitleCHIEF FINANCIAL OFFICERPersonTitleTxt
Phone6102758500PhoneNum
Signature2015-04-22SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJEFFREY A KOWALCZYK CPAPreparerPersonNm
PTINP01563311PTIN
Phone3024788940PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOANNE BARNETTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1630 PARK AVENUEAddressLine1
CityKING OF PRUSSIACity
StatePAState
ZIP Code19406ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$31,631,086GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.PAVCSK12.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2001FormationYr
Legal Domicile StatePALegalDomicileStateCd
Activity Or MissionTHE MISSION OF PA VIRTUAL IS TO PROVIDE PENNSYLVANIA STUDENTS WITH AN EXCELLENT EDUCATION, GROUNDED IN HIGH ACADEMIC STANDARDS, WHICH WILL HELP THEM ACHIEVE THEIR FULL ACADEMIC AND SOCIAL POTENTIAL.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee249TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$34,844,059PYContributionsGrantsAmt
CY Contributions Grants$31,496,414CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$3,349PYInvestmentIncomeAmt
CY Investment Income$2,961CYInvestmentIncomeAmt
PY Other Revenue$82,050PYOtherRevenueAmt
CY Other Revenue$131,711CYOtherRevenueAmt
PY Total Revenue$34,929,458PYTotalRevenueAmt
CY Total Revenue$31,631,086CYTotalRevenueAmt
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$17,889,043PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$15,403,492CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$18,867,955PYOtherExpensesAmt
CY Other Expenses$14,743,533CYOtherExpensesAmt
PY Total Expenses$36,756,998PYTotalExpensesAmt
CY Total Expenses$30,147,025CYTotalExpensesAmt
PY Revenues Less Expenses-$1,827,540PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,484,061CYRevenuesLessExpensesAmt
Total Assets BOY$14,630,656TotalAssetsBOYAmt
Total Assets EOY$16,844,715TotalAssetsEOYAmt
Total Liabilities BOY$4,029,377TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,759,375TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$10,601,279NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$12,085,340NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF PA VIRTUAL IS TO PROVIDE PENNSYLVANIA STUDENTS WITH AN EXCELLENT EDUCATION, GROUNDED IN HIGH ACADEMIC STANDARDS, WHICH WILL HELP THEM ACHIEVE THEIR FULL ACADEMIC AND SOCIAL POTENTIAL.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$18,894,312ExpenseAmt
DescDURING THE 2014 SCHOOL YEAR, THE ORGANIZATION'S THIRTEENTH YEAR OF OPERATION, PAVCS BILLED FOR 2,706 STUDENTS IN KINDERGARTEN THROUGH 12TH GRADES. THESE STUDENTS EMANATE FROM DIVERSE ETHNIC, RACIAL, AND SOCIO-ECONOMIC BACKGROUNDS FROM ACROSS PENNSYLVANIA. THIS SCHOOL YEAR, PAVCS HAD STUDENTS ENROLLED FROM 405 OF THE 500 SCHOOL DISTRICTS IN THE COMMONWEALTH. THE SCHOOL'S FTE FOR THIS YEAR TOTALED 2,309.42 FOR REGULAR EDUCATION AND 397.04 FOR SPECIAL EDUCATION.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$669,996ExpenseAmt
DescFEDERAL TITLE PROGRAMS (TITLE I, II). TITLE I IS AUTHORIZED BY THE NO CHILD LEFT BEHIND ACT OF 2001, WHICH IS THE LARGEST FEDERALLY FUNDED EDUCATIONAL PROGRAM. THE PURPOSE OF THIS TITLE IS TO ENSURE THAT ALL CHILDREN HAVE A FAIR, EQUAL, AND SIGNIFICANT OPPORTUNITY TO OBTAIN A HIGH-QUALITY EDUCATION AND REACH, AT A MINIMUM, PROFICIENCY ON CHALLENGING STATE ACADEMIC ACHIEVEMENT STANDARDS AND STATE ACADEMIC ASSESSMENTS. THIS PROGRAM AUTHORIZED BY CONGRESS, PROVIDES SUPPLEMENTAL FUNDS TO SCHOOL DISTRICTS AND DESIGNED TO ASSIST STUDENTS IN MEETING STATE CONTENT AND PERFORMANCE STANDARDS IN READING, LANGUAGE ARTS, AND MATHEMATICS (BASIC PROGRAMS). TITLE II PROVIDES FUNDING FOR PROFESSIONAL DEVELOPMENT TO SUPPORT ACHIEVEMENT AND MAINTAIN A HIGHLY QUALIFIED TEACHING STAFF.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$517,912ExpenseAmt
DescIDEA - THE AMENDMENTS TO THE INDIVIDUALS WITH DISABILITIES EDUCATION IMPROVEMENT ACT (IDEIA) OF 2004 AND PENNSYLVANIA REGULATIONS MANDATE THAT EVERY CHARTER SCHOOL IN THE STATE DEVELOP A SYSTEM TO IDENTIFY CHILDREN WITH DISABILITIES WHO ARE ENROLLED IN THE SCHOOL. PAVCS WILL LOCATE, IDENTIFY, AND EVALUATE CHILDREN WHO ENROLL IN PAVCS IN ACCORDANCE WITH ALL FEDERAL REGULATIONS AND STATE STANDARDS. IN ADDITION PAVCS SHALL PROVIDE AN ELIGIBLE CHILD AND HIS/HER PARENT/GUARDIAN WITH SAFEGUARDS, AS REQUIRED BY APPLICABLE LAW. PAVCS INCURRED EXPENSES FOR PHYSICAL SUPPORT SERVICES, PSYCHOLOGICAL TESTING, AND SPEECH SUPPORT SERVICES WHILE CARRYING OUT ITS PROGRAM FOR STUDENTS WITH DISABILITIES.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescTITLE II (IMPROVING TEACHER QUALITY), SCHOOL IMPROVEMENT, & NON-INSTRUCTIONAL SERVICESDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$20,082,220TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
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 Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
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 RequiredYes (1)ScheduleJRequiredInd
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 Document47IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee249EmployeeCnt
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 Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
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 Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJOSE PARRILLAPersonNm
Phone6102758500PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ONE WEST MAIN STREET SUITE 400AddressLine1
CityNORRISTOWNCity
StatePAState
ZIP Code19401ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
MICHAEL KELLO
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
RHONDA WASKIEWICZ
VICE PRESIDENT0.50Yes (X)Yes (X)$0$0$0
MARK GRAHAM
SECRETARY0.50Yes (X)Yes (X)$0$0$0
BONNIE M SCHAEFER
TREASURER0.50Yes (X)Yes (X)$0$0$0
JOHN MCELVENNY
BOARD MEMBER0.50Yes (X)$0$0$0
BETHANY J WELCH
BOARD MEMBER0.50Yes (X)$0$0$0
JOANNE BARNETT
CEO40.00Yes (X)$209,926$0$26,616
JOSE PARRILLA
CFO40.00Yes (X)$167,702$0$34,214
KAHLILA LEE
DEAN OF TEACHING40.00$148,449$0$38,205Yes (X)
DARLA POSNEY
DEAN OF CURRICULUM & INSTR40.00$122,368$0$29,441Yes (X)
JASON E BILLUPS
EXECUTIVE DIRECTOR OF DATA40.00$119,516$0$16,736Yes (X)
EILEEN CANNISTRACI
ELEMENTARY SCHOOL PRINCIPAL40.00$104,513$0$33,813Yes (X)
CHRIS GILLIGAN
MIDDLE SCHOOL PRINCIPAL40.00$103,361$0$32,271Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$975,835TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$211,296TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K7IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1CityContractorAddress/USAddress/CityStateContractorAddress/USAddress/StateZIP CodeContractorAddress/USAddress/ZIPCodeServicesServicesDescCompensationCompensationAmt
HEALTHAMERICA PA INC
401 PLYMOUTH RD SUITE 350PLYMOUTH MEETINGPA19462HEALTH CARE$1,439,889
COVENTRY HEALTH & LIFE INS
6720 B ROCKLEDGE DR SUIT 700BETHESDAMD20817HEALTH INSURANCE$239,434
LATSHA DAVIS YOHE & MCKENNA PC
350 EAGLEVIEW BLVD SUITE 100EXTONPA19341ATTORNEYS$236,254
CATAPULT LEARNING
2 AQUARIUM DRCAMDENNJ08103EDUCATION$113,313
QUEENS ASSOCIATES LP
20609 86TH RDQUEENS VILLAGENY11427REAL ESTATE$104,782
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Government Grants$31,496,414GovernmentGrantsAmt
Total Contributions$31,496,414TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,961TotalRevenueColumnAmt
Exclusion$2,961ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$131,711TotalRevenueColumnAmt
Exclusion$131,711ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$131,711OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$31,631,086TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$134,672ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$447,633TotalAmt
Program Services$246,982ProgramServicesAmt
Management And General$200,651ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$10,285,070TotalAmt
Program Services$5,653,211ProgramServicesAmt
Management And General$4,631,859ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,363,805TotalAmt
Program Services$770,681ProgramServicesAmt
Management And General$593,124ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$2,374,932TotalAmt
Program Services$1,342,065ProgramServicesAmt
Management And General$1,032,867ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$932,052TotalAmt
Program Services$526,699ProgramServicesAmt
Management And General$405,353ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$172,428TotalAmt
Management And General$172,428ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$830,938TotalAmt
Program Services$515,495ProgramServicesAmt
Management And General$315,443ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$312,430TotalAmt
Management And General$312,430ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,153,642TotalAmt
Program Services$1,344,314ProgramServicesAmt
Management And General$809,328ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$5,200,759TotalAmt
Program Services$5,200,759ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$364,448TotalAmt
Program Services$1,048ProgramServicesAmt
Management And General$363,400ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$256,388TotalAmt
Program Services$101,160ProgramServicesAmt
Management And General$155,228ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$9,316TotalAmt
Management And General$9,316ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$848,119TotalAmt
Management And General$848,119ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$118,471TotalAmt
Management And General$118,471ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
BOOKS & MATERIALS$2,524,750$2,524,750
SPECIAL EDUCATION SERVI$1,854,618$1,854,618
REPAIRS AND MAINTENANCE$53,484$53,484
DUES AND FEES$26,063$438$25,625

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$17,679TotalAmt
Management And General$17,679ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$30,147,025TotalAmt
Program Services$20,082,220ProgramServicesAmt
Management And General$10,064,805ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,202,646BOYAmt
EOY$4,722,550EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$5,405,725BOYAmt
EOY$5,243,997EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$843,869BOYAmt
EOY$357,015EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$8,578,549LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,079,795LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,148,451BOYAmt
EOY$6,498,754EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$29,965BOYAmt
EOY$22,399EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$14,630,656BOYAmt
EOY$16,844,715EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$4,029,377BOYAmt
EOY$4,759,375EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,029,377BOYAmt
EOY$4,759,375EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$10,601,279BOYAmt
EOY$12,085,340EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,601,279BOYAmt
EOY$12,085,340EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$14,630,656BOYAmt
EOY$16,844,715EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,484,061ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
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 CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$918,892OtherCostOrOtherBasisAmt
Book Value$918,892BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,948,030OtherCostOrOtherBasisAmt
Book Value$3,948,030BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,711,627OtherCostOrOtherBasisAmt
Depreciation$2,079,795DepreciationAmt
Book Value$1,631,832BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$6,498,754TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$31,631,086TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$31,631,086RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$31,631,086TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$30,147,025TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$30,147,025ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$30,147,025TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationIN A LETTER DATED JANUARY 2003, THE INTERNAL REVENUE SERVICE DETERMINED THAT THE PENNSYLVANIA VIRTUAL CARTER SCHOOL, A NOT-FOR-PROFIT ORGANIZATION, IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. 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 FASB ASC SECTION 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. SINCE TAX MATTERS ARE SUBJECT TO SOME DEGREE OF UNCERTAINTY, THERE CAN BE NO ASSURANCE THAT THE SCHOOL'S TAX RETURNS WILL NOT 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. GENERALLY, THE SCHOOL'S TAX RETURNS REMAIN OPEN FOR FEDERAL INCOME TAX EXAMINATION FOR THREE YEARS FROM THE DATE OF FILING.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE NON-DISCRIMINATORY POLICY IS AVAILABLE TO ALL PARTS OF THE GENERAL COMMUNITY SERVED VIA THE ORGANIZATION'S WEBSITE, UNDER THE ENROLLMENT SECTION AT WWW.PAVCSK12.ORG.
SCHEDULE E, PART I, LINE 6THE ORGANIZATION IS A STATE-CHARTERED, PUBLIC SCHOOL. AS SUCH, IT RECEIVES GRANTS AND SUBSIDIES AS GRANTEE OR SUB-GRANTEE FROM FEDERAL AND STATE GOVERNMENTAL AGENCIES.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JOANNE BARNETT
CEO$181,127$0$21,260$0$7,539$0$26,616$0$0$0$236,542$0$0$0
JOSE PARRILLA
CFO$144,808$0$16,800$0$6,094$0$21,317$0$12,897$0$201,916$0$0$0
KAHLILA LEE
DEAN OF TEACHING$141,050$0$7,000$0$399$0$20,681$0$17,524$0$186,654$0$0$0
DARLA POSNEY
DEAN OF CURRICULUM & INSTR$112,842$0$7,025$0$2,501$0$16,545$0$12,896$0$151,809$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8BNOT APPLICABLE - NO COMMITTEE EXISTS THAT CAN ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11THE 990 IS PREPARED BY AN OUTSIDE INDEPENDENT CPA FIRM BASED ON THE SCHOOL'S ANNUAL, INDEPENDENT AUDIT. THE 990 IS REVIEWED BY THE SCHOOL'S CFO PRIOR TO SUBMISSION.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION'S TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO FILE AN ANNUAL STATEMENT OF FINANCIAL DISCLOSURE WITH THE STATE OF PENNSYLVANIA. THE GOVERNING BODY REVIEWS THESE FILINGS FOR EXISTENCE AND COMPLETENESS AND CONSIDERS ANY CONFLICT OF INTEREST IMPLICATIONS.
FORM 990, PART VI, SECTION B, LINE 15THE BOARD OF TRUSTEES, ALONG WITH OUTSIDE COUNSEL, DETERMINE COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS. IN REGARDS TO OTHER KEY EMPLOYEES, THE HUMAN RESOURCE DEPARTMENT COMPLETES ANY NECESSARY COMPARABILITY STUDIES AND ISSUES EMPLOYMENT AGREEMENTS TO SUCH INDIVIDUALS, WHICH ARE SIGNED BY THE SCHOOL'S CFO. ALL EMPLOYMENT AGREEMENTS ARE DOCUMENTED AND DISCLOSED AT SCHOOL BOARD MEETINGS AS REQUIRED BY LAW.
FORM 990, PART VI, SECTION C, LINE 18FORM 1023 AND FORM 990 ARE AVAILABLE UPON REQUEST. ADDITIONALLY, FORM 990 IS AVAILABLE ON GUIDESTAR.ORG.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S ANNUAL REPORTS, ANNUAL AUDITS, BOARD OF TRUSTEE MINUTES, CHARTER DOCUMENTS, AND OPERATING BUDGETS ARE AVAILABLE ON IT'S WEBSITE. OTHER GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE ORGANIZATION HAS AN FINANCE COMMITTEE THAT IS RESPONSIBLE FOR OVERSIGHT OF THE FINANCIAL REPORTING PROCESS.

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