KING CENTER CHARTER SCHOOL: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- KING CENTER CHARTER SCHOOL (EIN 16-1587793)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-02-15
- IRS object ID
- 201340469349301384
- Schema version
- 2011v1.5
- 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 | 2013-02-15T12:00:24-06:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 161170608 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TOSKI & CO CPAS PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 ESSJAY RD SUITE 115 | AddressLine1 |
| City | WILLIAMSVILLE | City |
| State | NY | State |
| ZIP Code | 14221 | 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 | 161587793 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KING CENTER CHARTER SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | KING | NameControl |
| Phone | 7168917912 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 938 GENESEE STREET | AddressLine1 |
| City | BUFFALO | City |
| State | NY | State |
| ZIP Code | 14211 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CATHERINE T WETTLAUFER | Name |
| Title | PRESIDENT | Title |
| Phone | 7168917912 | Phone |
| Date Signed | 2013-02-13 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RONALD TOSKI CPA | Name |
| PTIN | P01253472 | PTIN |
| Phone | 7166340700 | Phone |
| Date Prepared | 2013-02-13 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | CATHERINE T WETTLAUFER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 938 GENESEE STREET | AddressLine1 |
| City | BUFFALO | City |
| State | NY | State |
| ZIP Code | 14211 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 3181584 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.KCCS.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2000 | YearFormation |
| State Legal Domicile | NY | StateLegalDomicile |
| Activity Or Mission Description | THE KING CENTER CHARTER SCHOOL PARTNERS WITH PARENTS AND THE COMMUNITY TO ENSURE A CARING STUDENT-CENTERED ENVIRONMENT OF HIGH EXPECTATION AND ACADEMIC EXCELLENCE SUPPORTED BY EVIDENCE-BASED CURRICULUM TAUGHT BY A DEEPLY COMMITTED AND HIGHLY QUALIFIED STAFF. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 11 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 11 | NbrIndependentVotingMembers |
| Total Nbr Employees | 55 | TotalNbrEmployees |
| Total Nbr Volunteers | 75 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 148369 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 149329 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 2261733 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 3004923 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 904 | InvestmentIncomePriorYear |
| Investment Income Current Year | -71398 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 13111 | OtherRevenuePriorYear |
| Other Revenue Current Year | 26596 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2424117 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3109450 | 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 | 1334584 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1732455 | 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 | 722869 | OtherExpensePriorYear |
| Other Expenses Current Year | 893235 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 2057453 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2625690 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 366664 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 483760 | RevenuesLessExpensesCY |
| Total Assets BOY | 1810463 | TotalAssetsBOY |
| Total Assets EOY | 2303820 | TotalAssetsEOY |
| Total Liabilities BOY | 605505 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 615102 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1204958 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1688718 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE KING CENTER CHARTER SCHOOL PARTNERS WITH PARENTS AND THE COMMUNITY TO ENSURE A CARING STUDENT-CENTERED ENVIRONMENT OF HIGH EXPECTATIONS AND ACADEMIC EXCELLENCE SUPPORTED BY AN EVIDENCE-BASED CURRICULUM TAUGHT BY A DEEPLY COMMITTED AND HIGHLY QUALIFIED STAFF. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 2012231 | Expense |
| Revenue | 3031519 | Revenue |
| Description | THE KING CENTER SCHOOL ENROLLED 240 STUDENTS IN GRADES K-6. | Description |
| Total Program Service Expense | 2012231 | 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 | 0 | 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 | 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 | 1 | 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 | 12 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 55 | 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 | 11 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 11 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | 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 | KIRISITS & ASSOC CPA'S PLLC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7168810089 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1231 DELAWARE AVE SUITE D | AddressLine1 |
| City | BUFFALO | City |
| State | NY | State |
| ZIP Code | 14209 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (13 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| LOIS JOHNSON | ||||||
| CO-PRESIDENT | 1.00 | X | X | 0 | 0 | 0 |
| CATHERINE T WETTLAUFER JD | ||||||
| CO-PRESIDENT | 1.00 | X | X | 0 | 0 | 0 |
| MICHELLE MARTIN | ||||||
| VICE PRESIDENT | 1.00 | X | X | 0 | 0 | 0 |
| TIM KUPINSKI | ||||||
| SECRETARY | 1.00 | X | X | 0 | 0 | 0 |
| ROBERT KRESSE ESQ | ||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 |
| SUSAN KOCH | ||||||
| PARENT REP | 1.00 | X | 0 | 0 | 0 | |
| THOMESHA STEVENSON | ||||||
| PARENT REP | 1.00 | X | 0 | 0 | 0 | |
| BROOKE ANDERSON-TOMPKINS | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| CARL MORGAN | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| SHERRYL T WEEMS | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| WENDELL WHITAKER | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| CLAITY MASSEY | ||||||
| SCHOOL DIRECTOR | 40.00 | X | 105905 | 11500 | 23277 | |
| KEITH W FROME | ||||||
| HEAD OF MIDDLE SCHOOL | 40.00 | X | 100800 | 0 | 12236 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 206705 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 11500 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 35513 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| TUPPER COMMUNITY DEVELOPMENT LLC | |||||
| 716 BRISBANE BUILDING | BUFFALO | NY | 14203 | REAL ESTATE DEVELOPMENT | 323127 |
| LEHIGH CONSTRUCTION GROUP INC | |||||
| DEPT 968 P O BOX 8000 | BUFFALO | NY | 14267 | CONSTRUCTION | 107023 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
| Government Grants | 137459 | GovernmentGrants |
| All Other Contributions | 11870 | AllOtherContributions |
| Total Contributions | 149329 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PUBLIC SCHOOL DISTRICT | Description |
| Business Code | 611110 | BusinessCode |
| Total Revenue Column | 3004923 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3004923 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 3004923 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 736 | TotalRevenueColumn |
| Exclusion | $736 | ExclusionAmount |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 72134 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -72134 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -72134 | TotalRevenueColumn |
| Exclusion | -$72,134 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME - REFUNDS | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 26596 | TotalRevenueColumn |
| Related Or Exempt Function Income | 26596 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 26596 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3109450 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3031519 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | -$71,398 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 213070 | Total |
| Program Services | 95040 | ProgramServices |
| Management And General | 118030 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1165005 | Total |
| Program Services | 925375 | ProgramServices |
| Management And General | 239630 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 120971 | Total |
| Program Services | 89519 | ProgramServices |
| Management And General | 31452 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 113907 | Total |
| Program Services | 84291 | ProgramServices |
| Management And General | 29616 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 119502 | Total |
| Program Services | 88431 | ProgramServices |
| Management And General | 31071 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 950 | Total |
| Management And General | 950 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42730 | Total |
| Management And General | 42730 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 102058 | Total |
| Program Services | 82400 | ProgramServices |
| Management And General | 19658 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4287 | Total |
| Program Services | 4287 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6594 | Total |
| Program Services | 1371 | ProgramServices |
| Management And General | 5223 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18088 | Total |
| Program Services | 18088 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 198657 | Total |
| Program Services | 147007 | ProgramServices |
| Management And General | 51650 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23766 | Total |
| Program Services | 23766 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3015 | Total |
| Program Services | 3015 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12866 | Total |
| Program Services | 12866 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 119482 | Total |
| Program Services | 88417 | ProgramServices |
| Management And General | 31065 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36074 | Total |
| Program Services | 26695 | ProgramServices |
| Management And General | 9379 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| SPECIAL EDUCATION SERVI | 133340 | 133340 |
| EQUIPMENT MAINT AND REP | 60611 | 60611 |
| INSTRUCTIONAL SUPPLIES | 35990 | 35990 |
| TELEPHONE | 16702 | 16702 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 78025 | Total |
| Program Services | 75020 | ProgramServices |
| Management And General | 3005 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2625690 | Total |
| Program Services | 2012231 | ProgramServices |
| Management And General | 613459 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27641 | BOY |
| EOY | 32448 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 760890 | BOY |
| EOY | 1036511 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36594 | BOY |
| EOY | 85404 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 82612 | BOY |
| EOY | 63472 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1596049 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 511201 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 901239 | BOY |
| EOY | 1084848 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1487 | BOY |
| EOY | 1137 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1810463 | BOY |
| EOY | 2303820 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 289623 | BOY |
| EOY | 370102 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 882 | BOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 315000 | BOY |
| EOY | 245000 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 605505 | BOY |
| EOY | 615102 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1204958 | BOY |
| EOY | 1688661 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 57 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1204958 | BOY |
| EOY | 1688718 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1810463 | BOY |
| EOY | 2303820 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 483760 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| 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) |
|---|---|---|
| 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
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 950 | OtherCostOrOtherBasis |
| Book Value | 950 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1246273 | OtherCostOrOtherBasis |
| Depreciation | 202318 | Depreciation |
| Book Value | 1043955 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 322784 | OtherCostOrOtherBasis |
| Depreciation | 305845 | Depreciation |
| Book Value | 16939 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 26042 | OtherCostOrOtherBasis |
| Depreciation | 3038 | Depreciation |
| Book Value | 23004 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1084848 | TotalOfBookValueLandBuildings |
| Total Revenue | 3109450 | TotalRevenue |
| Total Expenses | 2625690 | TotalExpenses |
| Excess Or Deficit For Year | 483760 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 483760 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 3181584 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 72134 | OtherRevenues |
| Revenue Not Rptd F990 | 72134 | RevenueNotRptdF990 |
| Revenue Subtotal | 3109450 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 3109450 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2697824 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 72134 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 72134 | ExpensesNotRptdF990 |
| Expenses Subtotal | 2625690 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 2625690 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE SCHOOL IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE FINANCIAL STATEMENTS. MANAGEMENT BELIEVES THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE SCHOOL IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR THE YEARS PRIOR TO 2009. |
| PART XII, LINE 2D: LOSS ON ABANDONED ASSETS $72,134 | ||
| PART XIII, LINE 2D: LOSS ON ABANDONED ASSETS $72,134 |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | FINANCIAL ASSISTANCE FROM GOVERNMENT AGENCIES: | Identifier |
| Return Reference | SCHEDULE E, LINE 6A: | ReturnReference |
| Explanation | KING CENTER CHARTER SCHOOL RECEIVES STATE AND FEDERAL PUBLIC SCHOOL FUNDING. IN ADDITION, THE SCHOOL RECEIVED FEDERAL TITLE 1 GRANTS FUNDS, TITLE IIA, AND RACE TO THE TOP FUNDS DURING THE YEAR ENDING JUNE 30, 2012. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | THE SCHOOL AND KING URBAN LIFE CENTER, INC. (A NONPROFIT ORGANIZATION) (THE CENTER) ARE AFFILIATED WITH EACH OTHER BY MEANS OF OVERLAPPING BOARDS OF DIRECTORS. TWO OF THE SCHOOL'S ELEVEN DIRECTORS ARE PERSONS WHO ARE ALSO ON THE BOARD OF DIRECTORS OF THE CENTER. |
| FORM 990, PART VI, SECTION A, LINE 3 | LINE 3 EXPLANATION - CHIEF FINANCIAL OFFICER DUTIES, INCLUDING FINANCE/ACCOUNTING OPERATIONS AND ASSISTANCE WITH BUDGET PREPARATION ARE OUT SOURCED TO A LOCAL CPA FIRM. |
| FORM 990, PART VI, SECTION B, LINE 11 | LINE 11A EXPLANATION - FORM 990 IS REVIEWED BY THE OUTSIDE ACCOUNTANTS OFFICE IN DETAIL AND THE DRAFT FORM 990 IS PROVIDED TO THE ENTIRE BOARD PRIOR TO BEING FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | A DESIGNEE OF KING CENTER CHARTER SCHOOL/BOARD OF TRUSTEES REVIEWS THE CONFLICT OF INTEREST STATEMENTS IN CONJUNCTION WITH A REVIEW OF THE BOARD MINUTES TO IDENTIFY ANY CONFLICTS. THIS REVIEW IS DONE ON AN "AD HOC" BASIS, BUT NOT LESS THAN ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF TRUSTEES PERFORMS AN ANNUAL PERFORMANCE EVALUATION OF THE SCHOOL DIRECTOR. THE SCHOOL DIRECTOR'S SALARY IS BASED ON COMPARABLE DATA FROM OTHER NONPROFIT ORGANIZATIONS AND DELIBERATIONS/RESULTS OF EVALUATIONS ARE DOCUMENTED. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS SUCH AS THE CERTIFICATE OF INCORPORATION AND THE ORGANIZATION'S BY-LAWS ARE GENERALLY NOT MADE AVAILABLE TO THE PUBLIC, EXCEPT ON A NEED TO KNOW BASIS. THE CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST AND ARE OPEN TO THE PUBLIC. |
| FORM 990 PART XII LINE 2C | NO CHANGES HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED JUNE 30, 2012. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KING URBAN LIFE CENTER INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 938 GENESEE STREET | AddressLine1 |
| City | BUFFALO | City |
| State | NY | State |
| ZIP Code | 14211 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 161336419 | EIN |
| Primary Activities | A COMMUNITY CENTER | PrimaryActivities |
| Legal Domicile State | NY | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | LINE 7 | PublicCharityStatus |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 1 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| KING URBAN LIFE CENTER | ||
| J | 169413 | FMV |
| KING URBAN LIFE CENTER | ||
| D | 245000 | FMV |
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