2015-05-14T13:22:11-05:00 2014-06-30 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2013-07-01 205060104 TRUE NORTH ROCHESTER PREPARATORY CHARTER SCHOOL TRUE 5854368629 620 BROOKS AVENUE ROCHESTER NY 14619 BRIAN MARCIANO DIRECTOR OF OPERATIONS 5854368629 2015-05-08 1 RAYMOND J JACOBI P00160856 5854231860 2015-05-08 2013 2016-03-07 17:11:31Z PATRICK PASTORE 620 BROOKS AVENUE ROCHESTER NY 14619 16288180 0 X WWW.UNCOMMONSCHOOLS.ORG X 2006 NY THE SCHOOL'S MISSION IS TO PREPARE ALL STUDENTS TO ENTER AND SUCCEED IN COLLEGE THROUGH EFFORT, ACHIEVEMENT AND THE CONTENT OF THEIR CHARACTER. 8 8 187 10 0 0 1181446 2166553 8280354 14121556 1932 71 0 0 9463732 16288180 0 0 0 0 5148999 9115051 0 0 0 3716551 6365704 8865550 15480755 598182 807425 3176587 5159330 421885 936432 2754702 4222898 X THE SCHOOL'S MISSION IS TO PREPARE ALL STUDENTS TO ENTER AND SUCCEED IN COLLEGE THROUGH EFFORT, ACHIEVEMENT AND THE CONTENT OF THEIR CHARACTER. 1 0 13643191 14121556 A CHARTER PUBLIC SCHOOL SERVING ELEMENTARY AND MIDDLE SCHOOL STUDENTS IN ROCHESTER, NEW YORK. 13643191 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 15 0 1 187 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X MS CAROLYN HACK 7183635200 1485 PACIFIC STREET BROOKLYN NY 11216 JAMES GLEASON TRUSTEE 1.00 1.00 X 0 0 0 JEAN HOWARD TRUSTEE 1.00 1.00 X 0 0 0 DOUG LEMOV PARTIAL YEAR TRUSTEE 1.00 1.00 X X 0 0 0 GEOFFREY ROSENBERGER CHAIR 7.00 1.00 X X 0 0 0 REBECCA SUMNER PHD VICE CHAIR 1.00 1.00 X X 0 0 0 JIM RYAN TREASURER 1.00 1.00 X X 0 0 0 JOSH PHILLIPS TRUSTEE 1.00 1.00 X 0 0 0 JANE GLAZER PARTIAL YEAR TRUSTEE 1.00 1.00 X 0 0 0 RON ZARRELLA TRUSTEE 1.00 1.00 X 0 0 0 KEVIN WALKER TRUSTEE 1.00 1.00 X 0 0 0 BRIAN MARCIANO ES DIRECTOR OF OPERATIONS - JAY ST 50.00 X 96625 0 1018 DAVID MCBRIDE MS PRINCIPAL BROOKS/WC 50.00 X 55884 0 5683 MARYA MURRAY-DIAZ MS DOO BROOKS THRU 5/15/14 50.00 X 88549 0 39695 JAIMIE BRILLANTE ES PRINCIPAL JAY ST 50.00 X 99749 0 5302 PATRICK PASTORE MS PRINCIPAL BROOKS 50.00 X 90348 0 14383 MICHAEL SHERRY MS WC DOO THRU 6/30/13 50.00 X 0 40930 0 LAURA WILKINSON MS WC DIRECTOR OF OPERATIONS 50.00 X 0 64483 13710 KELLI RAGIN MS WC PRINCIPAL 50.00 X 0 106174 13943 KAITLIN DRISCOLL ES WC DIRECTOR OF OPERATIONS 50.00 X 0 39510 2000 EMILY VOLPE ES WC PRINCIPAL 50.00 X 0 45000 2125 431155 296097 97859 0 0 0 0 UNCOMMON SCHOOLS INC 826 BROADWAY 9TH FLOOR NEW YORK NY 10003 MANAGEMENT 1280475 TRUE NORTH ROCHESTER REAL ESTATE AMES ST 435 AMES STREET ROCHESTER NY 14611 ELEMENTARY SCHOOL RENT 130688 2 2137725 28828 2166553 STATE & LOCAL PER PUPIL OPERATING 611600 14121556 14121556 14121556 71 71 16288180 14121556 0 71 1017462 627270 390192 6568135 6228730 339405 153751 145103 8648 766007 712225 53782 609696 571140 38556 1280475 1088403 192072 15290 15290 35693 35693 516352 175026 341326 373887 373887 755017 575676 179341 504452 501167 3285 155036 155036 STUDENT ENRICHMENT AND 1406933 1406933 PROFESSIONAL DEVELOPMEN 532090 532090 REPAIRS & MAINTENANCE 441649 400340 41309 INSTRUCTIONAL SUPPLIES 243052 243052 105778 62149 43629 15480755 13643191 1837564 0 1765418 2520874 237466 333898 725317 6648 136089 3298325 1758741 1070623 1539584 3176587 5159330 421885 936432 421885 936432 X 2754702 4222898 2754702 4222898 3176587 5159330 X 807425 660771 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1710783 1110545 476997 1587542 648196 1062587 1539584 X 16288180 0 16288180 0 16288180 15480755 0 15480755 0 15480755 PART X, LINE 2: 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE 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. 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. TRUE NORTH ROCHESTER PREPARATORY CHARTER SCHOOL - WEST CAMPUS 1020 MAPLE STREET ROCHESTER NY 14611 451340701 CHARTER SCHOOL NY 501(C)(3) LINE 2 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 TRUE NORTH ROCHESTER PREPARATORY CHARTER SCHOOL - WEST CAMPUS I 660711 BOOK VALUE