OPPORTUNITY CHARTER SCHOOL: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- OPPORTUNITY CHARTER SCHOOL (EIN 20-1157094)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-09
- IRS object ID
- 201421299349301832
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2014-05-09T13:58:47-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420714325 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCGLADREY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1185 AVENUE OF THE AMERICAS | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 100362602 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201157094 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPPORTUNITY CHARTER SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | OPPO | NameControl |
| Phone | 2128666137 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 240 WEST 113TH STREET | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10026 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MR LEONARD GOLDBERG | Name |
| Title | CEO | Title |
| Phone | 2128666137 | Phone |
| Date Signed | 2014-05-09 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARTIN GREIF | Name |
| PTIN | P00029738 | PTIN |
| Phone | 2123721000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MR LEONARD GOLDBERG | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 240 WEST 113TH STREET | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10026 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 10063846 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.OPPORTUNITYCHARTER.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2004 | YearFormation |
| State Legal Domicile | NY | StateLegalDomicile |
| Activity Or Mission Description | SEE SCHEDULE O FOR DESCRIPTION OF THE ORGANIZATION'S MISSIONTHE OPPORTUNITY CHARTER SCHOOL'S PRIMARY MISSION IS TO PROVIDE FREE AND PUBLIC SPECIAL EDUCATION SERVICES TO NEW YORK CITY'S STUDENTS WHILE SIMULTANEOUSLY PROVIDING THE HIGHEST QUALITY EDUCATION TO ALL STUDENTS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 8 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 8 | NbrIndependentVotingMembers |
| Total Nbr Employees | 145 | TotalNbrEmployees |
| Total Nbr Volunteers | 9 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 132344 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 81018 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 9858268 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 9973803 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 2428 | InvestmentIncomePriorYear |
| Investment Income Current Year | 4331 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 4694 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 9993040 | TotalRevenuePriorYear |
| Total Revenue Current Year | 10063846 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 7811532 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 8275206 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 150763 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1377708 | OtherExpensePriorYear |
| Other Expenses Current Year | 1409148 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 9189240 | TotalExpensesPriorYear |
| Total Expenses Current Year | 9684354 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 803800 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 379492 | RevenuesLessExpensesCY |
| Total Assets BOY | 2680502 | TotalAssetsBOY |
| Total Assets EOY | 3287062 | TotalAssetsEOY |
| Total Liabilities BOY | 1010122 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1237190 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1670380 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2049872 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | AT OPPORTUNITY CHARTER SCHOOL, WE WELCOME ALL STUDENTS IN GRADES 6 THROUGH 12, REGARDLESS OF PREVIOUS ACADEMIC SUCCESS: STUDENTS WHO ARE YEARNING TO LEARN, STUDENTS WHO HAVE FALLEN BEHIND, STUDENTS WHO HAVE BEEN TOLD THEIR ASPIRATIONS ARE BEYOND REACH.THROUGH A POSITIVE BELIEF IN EVERY STUDENT'S PROMISE, WE ARE COMMITTED TO BRINGING THEIR POTENTIAL TO LIFE.WE PROVIDE STAFF AND STUDENTS WITH A SAFE, SUPPORTIVE ENVIRONMENT IN WHICH TO PURSUE PERSONAL DEVELOPMENT THROUGH AN INDIVIDUALIZED PLAN TAILORED TO THEIR UNIQUE NEEDS.WE NURTURE INTELLECTUAL AND PERSONAL GROWTH. STUDENTS RECEIVE DIFFERENTIATED INSTRUCTION IN EVERY CURRICULAR AREA FROM OUR HIGHLY-TRAINED STAFF, WITH THE GOAL OF EXPANDING THEIR HIGHER COGNITIVE FUNCTIONING.OUR SCHOOL CULTURE IS PERFORMANCE-DRIVEN AND RESULTS-ORIENTED. STUDENTS GRADUATE HAVING ACHIEVED A CLEARLY DEMONSTRATED ACADEMIC AND SOCIAL FOUNDATION, AS WELL AS A DEEP UNDERSTANDING OF THEIR OWN STRENGTHS AND WEAKNESSES. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 5285984 | Expense |
| Revenue | 6086994 | Revenue |
| Description | THE SPECIAL EDUCATION GRADUATION RATE CONTINUES TO BE WELL ABOVE THE CITY'S AVERAGE. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1687665 | Expense |
| Revenue | 1943405 | Revenue |
| Description | THE PERCENTAGE OF HIGH SCHOOL STUDENTS EARNING 10+ CREDITS IN THEIR 3RD YEAR WAS GREATER THAN 65.4% OF THE PEER RANGE. THE HIGH SCHOOL PROGRAM'S FOUR-YEAR WEIGHTED DIPLOMA RATE IS AT THE 73RD PERCENTILE AS COMPARED TO THE PEER RANGE AND THE SIX-YEAR WEIGHTED DIPLOMA RATE IS AT THE 100TH PERCENTILE AS COMPARED TO THE PEER RANGE. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1687664 | Expense |
| Revenue | 1943404 | Revenue |
| Description | THE MIDDLE SCHOOL PROGRAM RANKED AT THE 63RD PERCENTILE AGAINST NEW YORK CITY MIDDLE SCHOOLS FOR GROWTH IN ENGLISH LANGUAGE ARTS ("ELA"), AND RANKED AT THE 93RD PERCENTILE AGAINST NEW YORK CITY MIDDLE SCHOOLS FOR GROWTH IN ELA FOR STUDENTS SCORING IN THE SCHOOL'S LOWEST THIRD. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 8661313 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 15 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 145 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 8 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 8 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MR LEONARD GOLDBERG CEO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2128666137 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 240 WEST 113TH ST 4TH FL | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10026 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (15 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| ALICE CUTLER | |||||||
| VICE-CHAIR | 2.00 | X | X | 0 | 0 | 0 | |
| PHILIP PALLONE | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| ROBERT ZELLNER | |||||||
| TREASURER/SECRETARY/CHAIR- FIN. COMMITTEE | 2.00 | X | X | 0 | 0 | 0 | |
| PEGGY CULVER | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| SANGAM SOGANI | |||||||
| TRUSTEE LEFT 6/13/13 | 2.00 | X | 0 | 0 | 0 | ||
| JUNE SMITH | |||||||
| CHAIR | 2.00 | X | X | 0 | 0 | 0 | |
| JULIE MCGEE | |||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | ||
| MARK ALTER | |||||||
| TRUSTEE - FROM 3/20/13 | 2.00 | X | 0 | 0 | 0 | ||
| JERRY SCHWARTZ | |||||||
| TRUSTEE - FROM 3/20/13 | 2.00 | X | 0 | 0 | 0 | ||
| LEONARD GOLDBERG | |||||||
| CEO | 60.00 | X | 188227 | 0 | 44831 | ||
| MARYA BAKER | |||||||
| PRINCIPAL | 55.00 | 146683 | 0 | 39465 | X | ||
| EMILY SAMUELS | |||||||
| DIRECTOR OF DEVELOPMENT | 60.00 | 116773 | 0 | 35201 | X | ||
| GRAYCE DIGIOVANNI | |||||||
| BUSINESS MANAGER | 50.00 | 103913 | 0 | 19497 | X | ||
| M HAWN | |||||||
| DIRECTOR OF ASSESSMENTS | 50.00 | 103542 | 0 | 33997 | X | ||
| MICHAEL GREEN | |||||||
| ASST. PRINCIPAL | 50.00 | 102400 | 0 | 13997 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 761538 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 186988 | TotalOtherCompensation |
| Number Individuals GT100 K | 7 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIGMA SYSTEMS GROUP INC | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 716 ST NICHOLAS AVENUE 1 | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10031 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | TECHNOLOGY SERVICES | DescriptionOfServices |
| Compensation | 128158 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| All Other Contributions | 81018 | AllOtherContributions |
| Noncash Contributions | 2500 | NoncashContributions |
| Total Contributions | 81018 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| PER PUPIL FEES | 900099 | 9558842 | 9558842 |
| GOVERNMENT GRANTS | 900099 | 414961 | 414961 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 9973803 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4331 | TotalRevenueColumn |
| Exclusion | $4,331 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 4694 | TotalRevenueColumn |
| Exclusion | $4,694 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 4694 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 10063846 | TotalRevenueColumn |
| Related Or Exempt Function Income | 9973803 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $9,025 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 229856 | Total |
| Program Services | 218363 | ProgramServices |
| Management And General | 11493 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6416506 | Total |
| Program Services | 6092273 | ProgramServices |
| Management And General | 197367 | ManagementAndGeneral |
| Fundraising | 126866 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 519214 | Total |
| Program Services | 493253 | ProgramServices |
| Management And General | 25961 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 462959 | Total |
| Program Services | 421402 | ProgramServices |
| Management And General | 32627 | ManagementAndGeneral |
| Fundraising | 8930 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 646671 | Total |
| Program Services | 587433 | ProgramServices |
| Management And General | 46951 | ManagementAndGeneral |
| Fundraising | 12287 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 69601 | Total |
| Program Services | 13057 | ProgramServices |
| Management And General | 56544 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 104467 | Total |
| Management And General | 104467 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 340564 | Total |
| Program Services | 225271 | ProgramServices |
| Management And General | 115293 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 235742 | Total |
| Program Services | 166411 | ProgramServices |
| Management And General | 69331 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 114677 | Total |
| Program Services | 108943 | ProgramServices |
| Management And General | 5734 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 112534 | Total |
| Program Services | 100561 | ProgramServices |
| Management And General | 11973 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11390 | Total |
| Program Services | 7912 | ProgramServices |
| Management And General | 798 | ManagementAndGeneral |
| Fundraising | 2680 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2432 | Total |
| Program Services | 2310 | ProgramServices |
| Management And General | 122 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 175063 | Total |
| Program Services | 82341 | ProgramServices |
| Management And General | 92722 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 104080 | Total |
| Program Services | 3394 | ProgramServices |
| Management And General | 100686 | ManagementAndGeneral |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| TEXTS AND INSTRUCTIONAL | 87929 | 87929 | |
| PROFESSIONAL DEVELOPMEN | 38797 | 38797 | |
| STUDENT & TEACHER RECRU | 11872 | 11663 | 209 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9684354 | Total |
| Program Services | 8661313 | ProgramServices |
| Management And General | 872278 | ManagementAndGeneral |
| Fundraising | 150763 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 825468 | BOY |
| EOY | 1186806 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 641794 | BOY |
| EOY | 1444530 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 779380 | BOY |
| EOY | 153782 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 104107 | BOY |
| EOY | 269278 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1546894 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1314228 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 329753 | BOY |
| EOY | 232666 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2680502 | BOY |
| EOY | 3287062 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 968662 | BOY |
| EOY | 1208134 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 41460 | BOY |
| EOY | 29056 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1010122 | BOY |
| EOY | 1237190 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1668390 | BOY |
| EOY | 2049872 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1990 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1670380 | BOY |
| EOY | 2049872 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2680502 | BOY |
| EOY | 3287062 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 379492 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 288382 | OtherCostOrOtherBasis |
| Depreciation | 265205 | Depreciation |
| Book Value | 23177 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1258512 | OtherCostOrOtherBasis |
| Depreciation | 1049023 | Depreciation |
| Book Value | 209489 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 232666 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | CAPITAL LEASE OBLIGATIONS | Description |
| Amount | $29,056 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 29056 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 10096646 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 32800 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 32800 | RevenueNotRptdF990 |
| Revenue Subtotal | 10063846 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 10063846 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 9717154 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 32800 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 32800 | ExpensesNotRptdF990 |
| Expenses Subtotal | 9684354 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 9684354 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | THE CHARTER SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CHARTER SCHOOL IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. THE CHARTER SCHOOL IS SUBJECT TO TAXES ON UNRELATED BUSINESS INCOME ("UBIT"), IF APPLICABLE. FOR THE TAX YEARS ENDED JUNE 30, 2013 AND 2012, THE CHARTER SCHOOL DID NOT OWE ANY UBIT. MANAGEMENT EVALUATED THE CHARTER SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE CHARTER SCHOOL HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. GENERALLY, THE CHARTER SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL TAX AUTHORITIES FOR YEARS BEFORE 2010, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. | Explanation |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | UPON PUBLICIZING ITS LOTTERY EACH YEAR FOR NEW STUDENTS, THE OPPORTUNITY CHARTER SCHOOL INCLUDES IN ITS PUBLICATION MATERIAL THE FOLLOWING DISCRIMINATION POLICY: THE SCHOOL SHALL NOT DISCRIMINATE ON THE BASIS OF ETHNICITY, NATIONAL ORIGIN, GENDER OR DISABILITY. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | OPPORTUNITY CHARTER SCHOOL RECEIVES FEDERAL TITLE GRANTS AND IDEA FUNDS, AS WELL AS NEW YORK CITY DEPARTMENT OF EDUCATION FUNDS BASED ON PER PUPIL FTE HEADCOUNT. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LEONARD GOLDBERG | ||||||||||||||
| CEO | 188227 | 0 | 0 | 0 | 0 | 0 | 23811 | 0 | 21020 | 0 | 233058 | 0 | 0 | 0 |
| MARYA BAKER | ||||||||||||||
| PRINCIPAL | 146683 | 0 | 0 | 0 | 0 | 0 | 18555 | 0 | 20910 | 0 | 186148 | 0 | 0 | 0 |
| EMILY SAMUELS | ||||||||||||||
| DIRECTOR OF DEVELOPMENT | 116773 | 0 | 0 | 0 | 0 | 0 | 14772 | 0 | 20429 | 0 | 151974 | 0 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE DELEGATION OF THE ACCOUNTING MANAGER/CONTROLLER POSITION WAS OUTSOURCED TO AN INDEPENDENT FIRM, KIWI PARTNERS, THAT WORKS UNDER CONTRACT WITH OPPPORTUNITY CHARTER SCHOOL AND REPORTS DIRECTLY TO THE EXECUTIVE DIRECTOR. IN FY 2013, KIWI PARTNERS RECEIVED $70,480 FOR SERVICES PROVIDED. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE ACCOUNTANTS REVIEW FORM 990 WITH THE CEO, AND THE CEO REPORTS TO THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES PRIOR TO FILING WITH INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST FORMS ARE SUBMITTED TO THE HUMAN RESOURCES DEPARTMENT BY EACH TRUSTEE, OFFICER AND KEY EMPLOYEE ANNUALLY. THE HUMAN RESOURCES DEPARTMENT MANAGER RESOLVES ANY ISSUES RELATED TO THE CONFLICT OF INTEREST POLICY. IN THE EVENT OF A CONFLICT, THE INDIVIDUAL WITH SUCH CONFLICT IS PROHIBITED FROM PARTICIPATING IN THE DELIBERATION AND DECISION RELATED TO THE TRANSACTION. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE ORGANIZATION'S FINANCE COMMITTEE, IN COLLABORATION WITH THE CEO, USES COMPENSATION SURVEYS, RELATED MARKET RESEARCH, AND EVALUATION OF PERFORMANCE AND EXPERIENCE IN DETERMINING COMPENSATION FOR THE CEO AND IF APPLICABLE OTHER OFFICERS AND KEY EMPLOYEES. THE FINANCE COMMITTEE THEN PRESENTS THE RECOMMENDATIONS OF ANY INCREASES TO THE BOARD OF TRUSTEES. THE COMPENSATION DISCUSSIONS AND DETERMINATIONS REGARDING THE COMPENSATION ARRANGEMENT ARE DOCUMENTED IN THE RESPECTIVE CONTRACTS, WHICH ARE SIGNED BY THE BOARD CHAIR. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION COMPLETES AN ANNUAL REPORT CONTAINING THIS INFORMATION. THIS REPORT IS PROVIDED TO THE NYC DEPARTMENT OF EDUCATION AND THE STATE EDUCATION DEPARTMENT AND IS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VII | THE ORGANIZATION, IN A FULL TRANSPARENCY POSTURE TO REPORTING, IS REPORTING ALL BENEFITS IN FULL IN PART VII, COLUMN F, AND NOT APPLYING THE $10,000 PER ITEM EXCEPTION FOR CERTAIN BENEFITS. |
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