PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL: Form 990, tax year 2010
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- Organization
- PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL (EIN 20-1331146)
- Tax period
- 2010-07-01 to 2011-06-30
- Filed
- 2012-07-30
- IRS object ID
- 201212129349300706
- Schema version
- 2010v3.4
- 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 | 2012-07-30T08:23:34-05:00 | Timestamp |
| Tax Period End Date | 2011-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
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 | 2010-07-01 | 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 S | 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 | 2200 GEORGETOWNE DRIVE NO 300 | AddressLine1 |
| City | SEWICKLEY | City |
| State | PA | State |
| ZIP Code | 15143 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOHN MAROUS | Name |
| Title | PRESIDENT | Title |
| Phone | 7249337300 | Phone |
| Date Signed | 2012-04-27 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | STEPHEN HEILMAN | Name |
| Phone | 4123649395 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JOHN MAROUS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2200 GEORGETOWNE DRIVE NO 300 | AddressLine1 |
| City | SEWICKLEY | City |
| State | PA | State |
| ZIP Code | 15143 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 3643639 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.PDELA.COM | 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 | 0 | 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 | 506916 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 357161 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 4097097 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 3285277 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1410 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1201 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4605423 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3643639 | 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 | 1838242 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1900791 | 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 | 2652708 | OtherExpensePriorYear |
| Other Expenses Current Year | 1682168 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4490950 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3582959 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 114473 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 60680 | RevenuesLessExpensesCY |
| Total Assets BOY | 1416214 | TotalAssetsBOY |
| Total Assets EOY | 1274757 | TotalAssetsEOY |
| Total Liabilities BOY | 790377 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 588240 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 625837 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 686517 | 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 | 2319218 | Expense |
| Revenue | 3285277 | 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 164 SCHOOL DISTRICTS THROUGHOUT PENNSYLVANIA. | Description |
| Total Program Service Expense | 2319218 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| 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 |
| 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 | 0 | 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 | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | 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 | DELA CONTROLLER WHDL HOLDINGS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3302528794 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 121 SOUTH MAIN STREET | AddressLine1 |
| City | AKRON | City |
| State | OH | State |
| ZIP Code | 44308 | 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 | |
| JAMES HOOVER | ||||||
| CEO | 40.00 | X | 103200 | 0 | 39887 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 103200 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 39887 | 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 | 159 SOUTH MAIN STREET SUITE 600 | 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 | 1555574 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Government Grants | 357161 | GovernmentGrants |
| Total Contributions | 357161 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DISTRICT FUNDING | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 3285277 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3285277 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 3285277 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1201 | TotalRevenueColumn |
| Exclusion | $1,201 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3643639 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3285277 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,201 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 143087 | Total |
| Management And General | 143087 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1276100 | Total |
| Program Services | 945425 | ProgramServices |
| Management And General | 330675 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 72721 | Total |
| Program Services | 55965 | ProgramServices |
| Management And General | 16756 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 277389 | Total |
| Program Services | 211354 | ProgramServices |
| Management And General | 66035 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 131494 | Total |
| Program Services | 90131 | ProgramServices |
| Management And General | 41363 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1554915 | Total |
| Program Services | 958275 | ProgramServices |
| Management And General | 596640 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1504 | Total |
| Management And General | 1504 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16916 | Total |
| Management And General | 16916 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 650 | Total |
| Management And General | 650 | 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 | 84716 | 58068 | 26648 |
| INSURANCE | 7375 | 0 | 7375 |
| MISCELLANEOUS | 4812 | 0 | 4812 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3582959 | Total |
| Program Services | 2319218 | ProgramServices |
| Management And General | 1263741 | 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 | 625756 | BOY |
| EOY | 586070 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 176096 | BOY |
| EOY | 86646 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 591802 | BOY |
| EOY | 590761 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 33840 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 22560 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22560 | BOY |
| EOY | 11280 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1416214 | BOY |
| EOY | 1274757 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 115159 | BOY |
| EOY | 82020 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 675218 | BOY |
| EOY | 506220 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 790377 | BOY |
| EOY | 588240 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 625837 | BOY |
| EOY | 686517 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 625837 | BOY |
| EOY | 686517 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1416214 | BOY |
| EOY | 1274757 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 60680 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 0 | 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 | 107284 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 400489 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 410398 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 336333 | CurrentTaxYearMinus1Year |
| Current Tax Year | 446611 | CurrentTaxYear |
| Total | 1701115 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 107284 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 400489 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 410398 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 336333 | CurrentTaxYearMinus1Year |
| Current Tax Year | 446611 | CurrentTaxYear |
| Total | 1701115 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 1701115 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 3733 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1410 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1201 | CurrentTaxYear |
| Total | 6344 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 1707459 | TotalSupport |
| Gross Receipts From Admissions Etc | 21681313 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.99630 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.99640 | 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 | 22560 | Depreciation |
| Book Value | 11280 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 11280 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PAYABLES TO MANAGEMENT COMPANY | Description |
| Amount | $506,220 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 506220 | TotalOfAmounts |
| Total Revenue | 3643639 | TotalRevenue |
| Total Expenses | 3582959 | TotalExpenses |
| Excess Or Deficit For Year | 60680 | ExcessOrDeficitForYear |
| Total Adjustments | 0 | TotalAdjustments |
| Excess Or Deficit Per FS | 60680 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 3643639 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 3643639 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 3643639 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3582959 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3582959 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3582959 | TotalExpensesPerForm990 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| 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 WHDL PERSONNEL, 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, ATTENDS THE SCHOOL'S BOARD MEETING WHERE THE 990 IS REVIEWED, QUESTIONS ARE ADDRESSED AND THEN FORMALLY APPROVED BY THE BOARD OF TRUSTEES. | |
| THE BOARD OF TRUSTEES MONITORS EMPLOYMENT AND CONSULTING INTEREST TO ENSURE THAT CONFLICTS OF INTEREST DO NOT OCCUR WITHIN 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 12C | |
| 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 B, LINE 15 | |
| REQUESTS FOR ADDITIONAL INFORMATION SHOULD BE ADDRESSED TO THE FISCAL OFFICER C/O PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL, 2200 GEORGETOWN DRIVE, SUITE 300, SEWICKLEY, PA 15143 | FORM 990, PART VI, SECTION C, LINE 19 |