PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL (EIN 20-1331146)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2013-03-07
IRS object ID: 201330669349300428
Schema version: 2011v1.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-03-07T13:41:28-06:00	Timestamp
Tax Period End Date	2012-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	251249913	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MALIN BERGQUIST & CO LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	3605 MCKNIGHT EAST DRIVE	AddressLine1
City	PITTSBURGH	City
State	PA	State
ZIP Code	15237	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	201331146	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	PENN	NameControl
Phone	7249337300	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2100 CORPORATE DRIVE NO 500	AddressLine1
City	WEXFORD	City
State	PA	State
ZIP Code	15090	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JOHN MAROUS	Name
Title	PRESIDENT	Title
Phone	7249337300	Phone
Date Signed	2013-02-27	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	STEPHEN HEILMAN	Name
PTIN	P00354011	PTIN
Phone	4123649395	Phone

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	X	AddressChange
Name Of Principal Officer Person	JOHN MAROUS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	2100 CORPORATE DRIVE NO 500	AddressLine1
City	WEXFORD	City
State	PA	State
ZIP Code	15090	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	3596897	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.PADISTANCE.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2004	YearFormation
State Legal Domicile	PA	StateLegalDomicile
Activity Or Mission Description	OPERATION OF AN ELEMENTARY AND SECONDARY CYBER SCHOOL FOR EDUCATIONAL PURPOSES	ActivityOrMissionDescription
Nbr Voting Members Governing Body	3	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	3	NbrIndependentVotingMembers
Total Nbr Employees	38	TotalNbrEmployees
Total Nbr Volunteers	5	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	357161	ContributionsGrantsPriorYear
Contributions Grants Current Year	233573	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	3285277	ProgramServiceRevenuePriorYear
Program Service Revenue CY	3363082	ProgramServiceRevenueCY
Investment Income Prior Year	1201	InvestmentIncomePriorYear
Investment Income Current Year	242	InvestmentIncomeCurrentYear
Other Revenue Prior Year	0	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	3643639	TotalRevenuePriorYear
Total Revenue Current Year	3596897	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	1900791	SalariesEtcPriorYear
Salaries Etc Current Year	1999840	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1682168	OtherExpensePriorYear
Other Expenses Current Year	1574129	OtherExpensesCurrentYear
Total Expenses Prior Year	3582959	TotalExpensesPriorYear
Total Expenses Current Year	3573969	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	60680	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	22928	RevenuesLessExpensesCY
Total Assets BOY	1274757	TotalAssetsBOY
Total Assets EOY	1736045	TotalAssetsEOY
Total Liabilities BOY	588240	TotalLiabilitiesBOY
Total Liabilities EOY	1026600	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	686517	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	709445	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	THE PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL'S MISSION IS TO FULLY EDUCATE AND DEVELOP THE CHILDREN OF PENNSYLVANIA BY UTILIZING AN EDUCATIONAL MODEL THAT COMBINES STATE OF THE ART TECHNOLOGY WITH WORLD CLASS EDUCATIONAL CURRICULUM AND RESOURCES AND ENHANCE THE ABILITY OF PARENTS TO BE THOROUGHLY INVOLVED IN THEIR CHILD'S EDUCATION BY DIRECTING THE CHILD ALONG AN EDUCATIONAL PATH SELECTED BY THE PARENT WHICH IS SPECIFICALLY DESIGNED FOR THAT CHILD'S NEEDS, DESIRES AND APTITUDES. THIS MISSION ALLOWS THE CHILD TO FLOURISH AND DEVELOP SOONER THAN HE/SHE WOULD IF HE/SHE HAD TO FOLLOW A PRE-PRESCRIBED EDUCATIONAL PLAN DEVELOPED FOR AN ENTIRE CLASS OF STUDENTS WHICH MAY NOT BE APPROPRIATE FOR THAT STUDENT INDIVIDUALLY.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	2126368	Expense
Revenue	3363082	Revenue
Description	THE SCHOOL PROVIDES PERSONALIZED, BASIC AND ENHANCED LEARNING OPPORTUNITIES FOR K-12 STUDENTS THROUGH A HOME BASED DELIVERED EDUCATION. THE SCHOOL INVOLVES AND EMPOWERS PARENTS OF THE STUDENTS TO THE HIGHEST DEGREE IN THE ROLE OF THE EDUCATOR. STUDENTS ACHIEVE THEIR OPTIMUM LEVELS OF DEVELOPMENT WITHIN THE SAFE ENVIRONMENT OF THEIR HOME USING ALL THE SCHOOL'S RESOURCES. THE SCHOOL HAS SERVED 315 STUDENTS IN 166 SCHOOL DISTRICTS THROUGHOUT PENNSYLVANIA.	Description
Total Program Service Expense	2126368	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	0	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	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	0	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
Transaction Related Entity	0	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	3	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	38	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	3	NbrVotingGoverningBodyMembers
Number Independent Voting Members	3	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	0	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	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	MICHAEL WHISMAN CPA CHARTER CHOICES	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	2154819777	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	222 KESWICK AVENUE	AddressLine1
City	GLENSIDE	City
State	PA	State
ZIP Code	19038	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
JOHN MAROUS
PRESIDENT	1.00	X	X	0	0	0
BILL DIBENEDETTO JR
BOARD MEMBER	1.00	X		0	0	0
WILLIAM DONAHUE
SECRETARY	1.00	X	X	0	0	0
JOHN LALLY
TREASURER	1.00	X	X	0	0	0
TOM BUCHANAN
LEGAL COUNSEL	1.00	X		0	0	0
DR JAMES HOOVER
CEO & ADMINISTRATOR	40.00		X	103200	0	39886

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	103200	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	39886	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	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	WHDL OF PENNSYLVANIA LLC	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	121 SOUTH MAIN STREET SUITE 200	AddressLine1
City	AKRON	City
State	OH	State
ZIP Code	44308	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	SCHOOL MANAGEMENT FEES	DescriptionOfServices
Compensation	945276	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Government Grants	233573	GovernmentGrants
Total Contributions	233573	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	DISTRICT FUNDING	Description
Business Code	611710	BusinessCode
Total Revenue Column	3363082	TotalRevenueColumn
Related Or Exempt Function Income	3363082	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	3363082	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	242	TotalRevenueColumn
Exclusion	$242	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	3596897	TotalRevenueColumn
Related Or Exempt Function Income	3363082	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$242	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	143086	Total
Management And General	143086	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	1286160	Total
Program Services	949997	ProgramServices
Management And General	336163	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	111254	Total
Program Services	82175	ProgramServices
Management And General	29079	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	319236	Total
Program Services	239452	ProgramServices
Management And General	79784	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	140104	Total
Program Services	95798	ProgramServices
Management And General	44306	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	1414850	Total
Program Services	705903	ProgramServices
Management And General	708947	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	2040	Total
Management And General	2040	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	17615	Total
Management And General	17615	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	10934	Total
Management And General	10934	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	24344	Total
Management And General	24344	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	11280	Total
Management And General	11280	ManagementAndGeneral

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
SUPPLIES	77575	53043	24532
INSURANCE	9306	0	9306
MISCELLANEOUS	6185	0	6185

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	3573969	Total
Program Services	2126368	ProgramServices
Management And General	1447601	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	586070	BOY
EOY	915480	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	86646	BOY
EOY	77045	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	590761	BOY
EOY	636682	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	96732	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	33840	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	33840	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	11280	BOY
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	10106	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1274757	BOY
EOY	1736045	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	82020	BOY
EOY	125680	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	506220	BOY
EOY	900920	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	588240	BOY
EOY	1026600	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	686517	BOY
EOY	709445	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	686517	BOY
EOY	709445	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1274757	BOY
EOY	1736045	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	22928	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	1	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	400489	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	410398	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	336333	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	446611	CurrentTaxYearMinus1Year
Current Tax Year	243174	CurrentTaxYear
Total	1837005	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	400489	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	410398	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	336333	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	446611	CurrentTaxYearMinus1Year
Current Tax Year	243174	CurrentTaxYear
Total	1837005	Total

Field	Value	IRS element (for citing)
Public Support Total170	1837005	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	3733	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1410	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1201	CurrentTaxYearMinus1Year
Current Tax Year	242	CurrentTaxYear
Total	6586	Total

Field	Value	IRS element (for citing)
Total Support	1843591	TotalSupport
Gross Receipts From Admissions Etc	19292015	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.99640	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.99590	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

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

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	33840	OtherCostOrOtherBasis
Depreciation	33840	Depreciation
Book Value	0	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	0	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	PAYABLES TO MANAGEMENT COMPANY	Description
Amount	$900,920	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	900920	TotalOfAmounts
Total Revenue	3596897	TotalRevenue
Total Expenses	3573969	TotalExpenses
Excess Or Deficit For Year	22928	ExcessOrDeficitForYear
Excess Or Deficit Per FS	22928	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	3596897	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	3596897	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	3596897	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	3573969	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	3573969	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	3573969	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

Return ReferenceReturnReference	ExplanationExplanation
FORM 990, PART VI, SECTION A, LINE 3	SUBSTANTIALLY ALL FUNCTIONS OF THE SCHOOL HAVE BEEN CONTRACTED TO WHDL OF PENNSYLVANIA, LLC (WHDL), EXCEPT FOR THE EMPLOYMENT OF THE SCHOOL'S STAFF. WHDL IS RESPONSIBLE AND ACCOUNTABLE TO THE SCHOOL'S BOARD OF TRUSTEES FOR THE ADMINISTRATION, OPERATION AND PERFORMANCE OF THE SCHOOL IN ACCORDANCE WITH THE SCHOOL'S CONTRACT WITH THE PENNSYLVANIA DEPARTMENT OF EDUCATION TO OPERATE THE SCHOOL. THE SCHOOL PAYS WHDL A MONTHLY MANAGEMENT FEE OF 97% OF QUALIFIED GROSS REVENUES RECEIVED BY THE SCHOOL, LESS EMPLOYMENT COSTS INCURRED IN PROVIDING THE EDUCATIONAL PROGRAM AT THE SCHOOL, WHICH INCLUDE BUT ARE NOT LIMITED TO: CURRICULM MATERIALS, TEXTBOOKS, LIBRARY BOOKS, COMPUTERS AND OTHER EQUIPMENT, SOFTWARE, SUPPLIES, BUILDING PAYMENTS, MAINTENANCE, AND CAPITAL IMPROVEMENTS.
FORM 990, PART VI, SECTION A, LINE 8B	THERE ARE NO UNDERLYING COMMITTEES OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11	DRAFTS OF THE FORM 990 ARE DISTRIBUTED TO THE MANAGEMENT COMPANY, THE BOARD PRESIDENT, JOHN MAROUS, AND THE BOARD ADVISOR/CPA, JOHN LALLY, FOR THEIR REVIEW. MALIN, BERGQUIST & COMPANY LLP, PREPARER OF THE SCHOOL'S FORM 990, IS AVAILABLE TO RESPOND TO QUESTIONS OR RECOMMENDATIONS AS A RESULT OF THE BOARD REVIEW.
FORM 990, PART VI, SECTION B, LINE 12C	THE BOARD OF DIRECTORS MONITORS EMPLOYMENT AND CONSULTING INTEREST TO ENSURE THAT CONFLICTS OF INTEREST DO NOT OCCUR IN THE SCHOOL. ALL APPOINTMENTS ARE ASKED AT THE TIME OF INTERVIEW IF THEY ARE RELATED TO ANYONE IN THE ORGANIZATION. ADDITIONALLY, TRUSTEES AND THE CEO ARE REQUIRED TO COMPLETE A FINANCIAL DISCLOSURE DECLARATION ANNUALLY. THE DISCLOSURE FORM IS CONSISTENT WITH THE PENNSYLVANIA ETHICS REQUIREMENTS FOR SCHOOL BOARD OFFICIALS.
FORM 990, PART VI, SECTION B, LINE 15	THE PRESIDENT OF THE BOARD OF TRUSTEES ANNUALLY EVALUATES THE CEO AND USES COMPARABILITY DATA TO RECOMMEND COMPENSATION AND BENEFITS. THE CEO IS RESPONSIBLE FOR RECOMMENDING SALARIES FOR ALL OTHER EMPLOYEES FOR TRUSTEE APPROVAL.
FORM 990, PART VI, SECTION C, LINE 19	REQUESTS FOR ADDITIONAL INFORMATION SHOULD BE ADDRESSED TO THE FISCAL OFFICER C/O PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL, 2100 CORPORATE DRIVE, SUITE 500, WEXFORD, PA 15090.