TRUE NORTH ROCHESTER PREPARATORYCHARTER SCHOOL: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- TRUE NORTH ROCHESTER PREPARATORYCHARTER SCHOOL (EIN 20-5060104)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-05-14
- IRS object ID
- 201521349349304872
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-14T13:22:11-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 161092347 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MENGEL METZGER BARR & CO LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 CHESTNUT STREET SUITE 1200 | AddressLine1 |
| City | ROCHESTER | City |
| State | NY | State |
| ZIP Code | 14604 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 205060104 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TRUE NORTH ROCHESTER PREPARATORY CHARTER SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | TRUE | BusinessNameControlTxt |
| Phone | 5854368629 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 620 BROOKS AVENUE | AddressLine1 |
| City | ROCHESTER | City |
| State | NY | State |
| ZIP Code | 14619 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRIAN MARCIANO | PersonNm |
| Person Title | DIRECTOR OF OPERATIONS | PersonTitleTxt |
| Phone | 5854368629 | PhoneNum |
| Signature | 2015-05-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RAYMOND J JACOBI | PreparerPersonNm |
| PTIN | P00160856 | PTIN |
| Phone | 5854231860 | PhoneNum |
| Preparation | 2015-05-08 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PATRICK PASTORE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 620 BROOKS AVENUE | AddressLine1 |
| City | ROCHESTER | City |
| State | NY | State |
| ZIP Code | 14619 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $16,288,180 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.UNCOMMONSCHOOLS.ORG | WebsiteAddressTxt |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Formation | 2006 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | THE SCHOOL'S MISSION IS TO PREPARE ALL STUDENTS TO ENTER AND SUCCEED IN COLLEGE THROUGH EFFORT, ACHIEVEMENT AND THE CONTENT OF THEIR CHARACTER. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 187 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,181,446 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,166,553 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $8,280,354 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $14,121,556 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,932 | PYInvestmentIncomeAmt |
| CY Investment Income | $71 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $9,463,732 | PYTotalRevenueAmt |
| CY Total Revenue | $16,288,180 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,148,999 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,115,051 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,716,551 | PYOtherExpensesAmt |
| CY Other Expenses | $6,365,704 | CYOtherExpensesAmt |
| PY Total Expenses | $8,865,550 | PYTotalExpensesAmt |
| CY Total Expenses | $15,480,755 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $598,182 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $807,425 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,176,587 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,159,330 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $421,885 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $936,432 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,754,702 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,222,898 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE SCHOOL'S MISSION IS TO PREPARE ALL STUDENTS TO ENTER AND SUCCEED IN COLLEGE THROUGH EFFORT, ACHIEVEMENT AND THE CONTENT OF THEIR CHARACTER. | MissionDesc |
| Significant New Program Srvc | Yes (1) | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $13,643,191 | ExpenseAmt |
| Revenue | $14,121,556 | RevenueAmt |
| Desc | A CHARTER PUBLIC SCHOOL SERVING ELEMENTARY AND MIDDLE SCHOOL STUDENTS IN ROCHESTER, NEW YORK. | Desc |
| Total Program Service Expenses | $13,643,191 | 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 | 0 | 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 | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 187 | 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 | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | 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 |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MS CAROLYN HACK | PersonNm |
| Phone | 7183635200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1485 PACIFIC STREET | AddressLine1 |
| City | BROOKLYN | City |
| State | NY | State |
| ZIP Code | 11216 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| JAMES GLEASON | |||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JEAN HOWARD | |||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DOUG LEMOV | |||||||
| PARTIAL YEAR TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| GEOFFREY ROSENBERGER | |||||||
| CHAIR | 7.00 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| REBECCA SUMNER PHD | |||||||
| VICE CHAIR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JIM RYAN | |||||||
| TREASURER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JOSH PHILLIPS | |||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JANE GLAZER | |||||||
| PARTIAL YEAR TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RON ZARRELLA | |||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KEVIN WALKER | |||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN MARCIANO | |||||||
| ES DIRECTOR OF OPERATIONS - JAY ST | 50.00 | $96,625 | $0 | $1,018 | Yes (X) | ||
| DAVID MCBRIDE | |||||||
| MS PRINCIPAL BROOKS/WC | 50.00 | $55,884 | $0 | $5,683 | Yes (X) | ||
| MARYA MURRAY-DIAZ | |||||||
| MS DOO BROOKS THRU 5/15/14 | 50.00 | $88,549 | $0 | $39,695 | Yes (X) | ||
| JAIMIE BRILLANTE | |||||||
| ES PRINCIPAL JAY ST | 50.00 | $99,749 | $0 | $5,302 | Yes (X) | ||
| PATRICK PASTORE | |||||||
| MS PRINCIPAL BROOKS | 50.00 | $90,348 | $0 | $14,383 | Yes (X) | ||
| MICHAEL SHERRY | |||||||
| MS WC DOO THRU 6/30/13 | 50.00 | $0 | $40,930 | $0 | Yes (X) | ||
| LAURA WILKINSON | |||||||
| MS WC DIRECTOR OF OPERATIONS | 50.00 | $0 | $64,483 | $13,710 | Yes (X) | ||
| KELLI RAGIN | |||||||
| MS WC PRINCIPAL | 50.00 | $0 | $106,174 | $13,943 | Yes (X) | ||
| KAITLIN DRISCOLL | |||||||
| ES WC DIRECTOR OF OPERATIONS | 50.00 | $0 | $39,510 | $2,000 | Yes (X) | ||
| EMILY VOLPE | |||||||
| ES WC PRINCIPAL | 50.00 | $0 | $45,000 | $2,125 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $431,155 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $296,097 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $97,859 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| UNCOMMON SCHOOLS INC | |||||
| 826 BROADWAY 9TH FLOOR | NEW YORK | NY | 10003 | MANAGEMENT | $1,280,475 |
| TRUE NORTH ROCHESTER REAL ESTATE AMES ST | |||||
| 435 AMES STREET | ROCHESTER | NY | 14611 | ELEMENTARY SCHOOL RENT | $130,688 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $2,137,725 | GovernmentGrantsAmt |
| All Other Contributions | $28,828 | AllOtherContributionsAmt |
| Total Contributions | $2,166,553 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | STATE & LOCAL PER PUPIL OPERATING | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $14,121,556 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,121,556 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $14,121,556 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $71 | TotalRevenueColumnAmt |
| Exclusion | $71 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,288,180 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,121,556 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $71 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,017,462 | TotalAmt |
| Program Services | $627,270 | ProgramServicesAmt |
| Management And General | $390,192 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,568,135 | TotalAmt |
| Program Services | $6,228,730 | ProgramServicesAmt |
| Management And General | $339,405 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,751 | TotalAmt |
| Program Services | $145,103 | ProgramServicesAmt |
| Management And General | $8,648 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $766,007 | TotalAmt |
| Program Services | $712,225 | ProgramServicesAmt |
| Management And General | $53,782 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $609,696 | TotalAmt |
| Program Services | $571,140 | ProgramServicesAmt |
| Management And General | $38,556 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,280,475 | TotalAmt |
| Program Services | $1,088,403 | ProgramServicesAmt |
| Management And General | $192,072 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,290 | TotalAmt |
| Management And General | $15,290 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,693 | TotalAmt |
| Management And General | $35,693 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $516,352 | TotalAmt |
| Program Services | $175,026 | ProgramServicesAmt |
| Management And General | $341,326 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $373,887 | TotalAmt |
| Program Services | $373,887 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $755,017 | TotalAmt |
| Program Services | $575,676 | ProgramServicesAmt |
| Management And General | $179,341 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $504,452 | TotalAmt |
| Program Services | $501,167 | ProgramServicesAmt |
| Management And General | $3,285 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155,036 | TotalAmt |
| Management And General | $155,036 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| STUDENT ENRICHMENT AND | $1,406,933 | $1,406,933 | |
| PROFESSIONAL DEVELOPMEN | $532,090 | $532,090 | |
| REPAIRS & MAINTENANCE | $441,649 | $400,340 | $41,309 |
| INSTRUCTIONAL SUPPLIES | $243,052 | $243,052 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,778 | TotalAmt |
| Program Services | $62,149 | ProgramServicesAmt |
| Management And General | $43,629 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,480,755 | TotalAmt |
| Program Services | $13,643,191 | ProgramServicesAmt |
| Management And General | $1,837,564 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,765,418 | BOYAmt |
| EOY | $2,520,874 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $237,466 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $333,898 | BOYAmt |
| EOY | $725,317 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,648 | BOYAmt |
| EOY | $136,089 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,298,325 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,758,741 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,070,623 | BOYAmt |
| EOY | $1,539,584 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,176,587 | BOYAmt |
| EOY | $5,159,330 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $421,885 | BOYAmt |
| EOY | $936,432 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $421,885 | BOYAmt |
| EOY | $936,432 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,754,702 | BOYAmt |
| EOY | $4,222,898 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,754,702 | BOYAmt |
| EOY | $4,222,898 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,176,587 | BOYAmt |
| EOY | $5,159,330 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $807,425 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $660,771 | 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 | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
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
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,710,783 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,110,545 | DepreciationAmt |
| Book Value | $476,997 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,587,542 | OtherCostOrOtherBasisAmt |
| Depreciation | $648,196 | DepreciationAmt |
| Book Value | $1,062,587 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,539,584 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $16,288,180 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $16,288,180 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $16,288,180 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $15,480,755 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $15,480,755 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $15,480,755 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE CHARTER SCHOOL HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. THE CHARTER SCHOOL FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. WITH FEW EXCEPTIONS, AS OF JUNE 30, 2014, THE CHARTER SCHOOL IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS ENDED PRIOR TO JUNE 30, 2011. THE TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2011 THROUGH JUNE 30, 2014 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS. MANAGEMENT OF THE CHARTER SCHOOL BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. | ExplanationTxt |
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 (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE ORGANIZATION PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY ON THE SCHOOL APPLICATION AND AT VARIOUS COMMUNITY CENTERS USED TO INFORM THE PUBLIC ABOUT THE SCHOOL AND ITS PROGRAMS. |
| SCHEDULE E, PART I, LINE 6 | THE ORGANIZATION RECEIVES START-UP GRANTS FOR FACILITIES AND IMPLEMENTATION AND CORE PUPIL AID. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 2 | EFFECTIVE JULY 1, 2013, TRUE NORTH ROCHESTER PREPARATORY CHARTER SCHOOL AND TRUE NORTH ROCHESTER PREPARATORY CHARTER SCHOOL - WEST CAMPUS MERGED IN ACCORDANCE WITH THE APPROVAL OF THE CHARTER SCHOOL'S BOARD OF TRUSTEES AND THE NEW YORK STATE BOARD OF REGENTS. EFFECTIVE JULY 1, 2013 THE ASSETS, LIABILITIES, AND NET ASSETS OF WEST CAMPUS WERE TRANSFERRED TO THE CHARTER SCHOOL. |
| FORM 990, PART VI, SECTION A, LINE 3 | THE SCHOOL UTILIZES UNCOMMON SCHOOLS, INC., AN UNRELATED 501(C)(3) ORGANIZATION, TO PROVIDE MANAGEMENT AND OTHER ADMINISTRATIVE SUPORT SERVICES TO THE SCHOOL. THE SCHOOL DELEGATES HIRING OF CERTAIN EMPLOYEES, PLANNING AND EXECUTING BUDGETS, AND OTHER FINANCIAL OPERATIONS TO UNCOMMON SCHOOLS, INC. JOSH PHILLIPS IS ON THE SCHOOL BOARD OF TRUSTEES AND THE MANAGING DIRECTOR OF UNCOMMON ROCHESTER & UNCOMMON TROY (PART OF UNCOMMON SCHOOLS INC.). UNCOMMON SCHOOLS, INC DOES NOT COMPENSATE JOSH PHILLIPS TO BE ON THE BOARD OF THE SCHOOL AND HIS INVOLVMENT WITH THE BOARD IS ON A VOLUNTEER BASIS. DOUG LEMOV IS ON THE SCHOOL BOARD OF TRUSTEES AND WAS A FORMER EMPLOYEE OF UNCOMMON SCHOOLS, INC. UNCOMMON SCHOOLS, INC DOES NOT COMPENSATE DOUG LEMOV AND HIS INVOLVMENT WITH THE BOARD IS ON A VOLUNTEER BASIS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS REVIEWED BY THE FINANCE DIRECTOR, DIRECTOR OF OPERATIONS AND CEO IN DETAIL. IT IS THEN REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS, APPROVED AND FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL NEW MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY. BOARD MEMBERS ARE BOUND BY FIDUCIARY DUTY TO DISCLOSE ANY CONFLICTS. ANNUALLY A RESOLUTION IS ADOPTED REAFFIRMING A COMMITMENT TO THE POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THROUGH THE ANNUAL BUDGET PROCESS, ALL COMPENSATION FOR KEY EMPLOYEES IS APPROVED BY THE SCHOOL BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THESE DOCUMENTS ARE LOCATED AT THE ORGANIZATION AND ARE AVAILABLE UPON REQUEST. THEY ARE ALSO AVAILABLE ON GUIDESTAR.ORG |
| FORM 990, PART XI, LINE 9: | TRANSFER OF NET ASSETS FROM MERGER OF TRUE NORTH WEST CAMPUS 660,771. |
| FORM 990, PART XII, LINE 2C | THE PROCESS IS CONSISTENT WITH PRIOR YEARS. |
| 990 PART V, LINE 2A | EFFECTIVE JULY 1, 2013, TRUE NORTH ROCHESTER PREPARATORY CHARTER SCHOOL AND TRUE NORTH ROCHESTER PREPARATORY CHARTER SCHOOL WEST CAMPUS MERGED IN ACCORDANCE WITH THE APPROVAL OF THE CHARTER SCHOOL'S BOARD OF TRUSTEES AND THE NEW YORK STATE BOARD OF REGENTS. EFFECTIVE JULY 1, 2013 THE ASSETS, LIABILITIES, AND NET ASSETS OF WEST CAMPUS WERE TRANSFERRED TO THE CHARTER SCHOOL. TRUE NORTH ROCHESTER PREPARATORY CHARTER SCHOOL - WEST CAMPUS DID NOT CEASE USING ITS EIN FOR PAYROLL SUBMISSION UNTIL JANUARY 2014. THEREFORE 44 2013 W2 FORMS AND 5 2013 1099 FORMS WERE ISSUED UNDER TRUE NORTH ROCHESTER PREPARATORY CHARTER SCHOOL - WEST CAMPUS' EIN EVEN THOUGH THE INDIVIDUALS WERE PAID AND EMPLOYEES OF TRUE NORTH ROCHESTER PREPARATORY CHARTER SCHOOL. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TRUE NORTH ROCHESTER PREPARATORY CHARTER SCHOOL - WEST CAMPUS | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1020 MAPLE STREET | AddressLine1 |
| City | ROCHESTER | City |
| State | NY | State |
| ZIP Code | 14611 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 451340701 | EIN |
| Primary Activities | CHARTER SCHOOL | PrimaryActivitiesTxt |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 2 | PublicCharityStatusTxt |
| Controlled Organization | Yes (1) | 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 | 0 | 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 | Yes (1) | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | 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 | 0 | 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
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TRUE NORTH ROCHESTER PREPARATORY CHARTER SCHOOL - WEST CAMPUS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | I | TransactionTypeTxt |
| Involved | $660,711 | InvolvedAmt |
| Method Of Amount Determination | BOOK VALUE | MethodOfAmountDeterminationTxt |