2011-05-13T13:47:10-04:00 2010-06-30 WITHUM SMITH BROWN PC 210 LAKE DR E STE 102 CHERRY HILL NJ 080021163 990 2009-07-01 232946223 West Oak Lane Charter School WEST 2159277995 7115 Stenton Avenue Philadelphia PA 19138 Dr Debbera Peoples-Lee 2011-05-11 true RICHARD G COHEN CPA 8563213177 2009 2016-02-24 21:20:13Z 8313687 false X http://www.wolcs.org X 1999 PA THE CORPORATION OPERATES AS A PUBLIC CHARTER SCHOOL IN PHILADELPHIA AND IS ORGANIZED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES. IT SERVES STUDENTS FROM ACROSS THE CITY IN GRADES K-8. 11 11 108 8 0 1285548 1695253 6535407 6594592 11022 3570 25514 20272 7857491 8313687 0 0 0 0 4499944 5078692 0 0 0 2752630 3657297 7252574 8735989 604917 -422302 2803946 2824947 570102 1013405 2233844 1811542 WEST OAK LANE CHARTER SCHOOL IS A K-8 SCHOOL LOCATED IN NORTHWEST PHILADELPHIA. ITS MISSION IS TO EMPOWER CHILDREN TO BECOME LIFELONG LEARNERS IN THE AREAS OF SCIENCE, TECHNOLOGY AND THE HUMANITIES BY EXPOSING THEM TO INNOVATIVE WAYS OF TEACHING AND LEARNING, WHILE PREPARING THEM FOR THE CHALLENGE OF THE 21ST CENTURY IN A SAFE, STRUCTURED AND NURTURING ENVIRONMENT. false false 6679517 6594592 CHARTER SCHOOL OPERATING IN THE WEST OAK LANE SECTION OF PHILADELPHIA. 6679517 true true false false false false false false false true true true true false false false false false false false false false false true false false false false false false false true false false false false false true false false false true 17 0 true 108 true false false false false false false false false false false false false 11 11 false true false false false false false true true false false true true true true true true true true false PA X X MANAGEMENT WOLCS 2157540062 7115 STENTON AVENUE PHILADELPHIA PA 19138 Sharmain Matlock-Turner 1.0 X X 0 0 0 Darlene Callands-Curry 1.0 X X 0 0 0 Kim Turner 1.0 X 0 0 0 Terry Grantham 1.0 X X 0 0 0 Keisha Jordan 1.0 X 0 0 0 RENEE LAWS 1.0 X X 0 0 0 WANDA BAILEY GREEN 1.0 X 0 0 0 DAVID BRIGHT 1.0 X 0 0 0 JEANMARIE DUNN-KANE 1.0 X 0 0 0 DEREK GREEN 1.0 X 0 0 0 TRAVIS WINTERS 1.0 X 0 0 0 Dr Debbera Peoples-Lee 40.0 X X 139495 0 32214 Sheila Royal-Moses 40.0 X X 117327 0 33889 256822 0 66103 2 false true false PRIMOS FOOD SERVICE 2411 KINGMAN DRIVE WILMINGTON DE 19810 FOOD SERVICE 440805 BARRA ASSOCIATES LLC PO BOX 4027 PHILADELPHIA PA 19118 ADM. CONSULTING 147712 THERAPY SOURCE 10119A VALLEY FORGE CIRCLE KING OF PRUSSIA PA 19406 PROF&TECH SPEC. ED 189977 INDEPENDENCE BLUE CROSS PO BOX 70250 PHILADELPHIA PA 19176 HEALTH INSURANCE 112804 KEYSTONE HEALTH PLAN EAST PO BOX 8240 PHILADELPHIA PA 19101 HEALTH INSURANCE 884780 5 1694253 1000 1695253 SCHOOL DISTRICT OF PHILADELPHIA 6594592 6594592 6594592 3570 3570 0 0 0 0 0 0 OTHER INCOME 20272 20272 20272 8313687 6594592 23842 0 0 0 0 322925 68451 254474 0 0 3215408 2623663 591745 0 128926 90813 38113 1072371 676436 395935 339062 263337 75725 0 18998 18998 182375 182375 0 0 0 1276453 1009472 266981 11056 11056 199577 66906 132671 0 0 721340 719940 1400 16079 12616 3463 0 35769 25054 10715 0 0 118500 118500 59813 59813 EQUIPMENT 168339 111261 57078 DUES & SUBSCRIPTIONS 47607 41375 6232 PROFESSIONAL DEVELOPMENT 11329 11329 STUDENT ACTIVITIES 40346 40346 STUDENT TRANSPORTATION 29455 29455 720261 710750 9511 8735989 6679517 2056472 0 215971 267884 2008553 1930246 203730 341829 6253 0 21826 21191 3996530 3732733 347613 263797 2803946 2824947 551569 725727 0 267884 18533 19794 570102 1013405 X 2233844 1811542 2233844 1811542 2803946 2824947 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3082072 3021838 60234 914457 710894 203563 263797 0 DUE TO RELATED PARTY 19794 19794 8313687 8735989 -422302 -422302 8313687 8313687 8313687 8735989 8735989 8735989 FIN 48 FOOTNOTE The School is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Service Code. The School adopted the accounting pronouncement related to uncertain tax positions effective July 1, 2009. Management has determined that there are no uncertain tax positions at the School as of the date of the adoption or at June 30, 2010. There are no open tax years prior to June 2006. For the year ended June 30 2009, the school followed the accounting pronouncement for contingencies in accounting for uncertain tax positions. true true true CHARTER SCHOOL LAW PROHIBITS DISCRIMINATION true true true true false false false false false false false false true false THE SCHOOL RECEIVES VARIOUS GRANTS FROM THE U.S. DEPARTMENT OF EDUCATION PASSED THROUGH THE PENNSYLVANIA DEPARTMENT OF EDUCATION AND ALSO PARTICIPATES IN VARIOUS REIMBURSEMENT PROGRAMS FROM THE U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH THE PENNSYLVANIA DEPARTMENT OF EDUCATION. true X X false false false false false false false false false Dr Debbera Peoples-Lee 139495 0 0 0 0 0 7868 0 24346 0 171709 0 0 0 Sheila Royal-Moses 117327 0 0 0 0 0 6617 0 27272 0 151216 0 0 0 SHARMAIN MATLOCK-TURNER BOARD CHAIR OF OARC PAYMENTS FOR RENT false SHARMAIN MATLOCK-TURNER BOARD CHAIR OF OARC ACCNTNG AND PROP MNGMNT FEES false DARLENE CALLANDS-CURRY BOARD MEMBER OF OARC PAYMENTS FOR RENT false DARLENE CALLANDS-CURRY BOARD MEMBER OF OARC ACCNTNG AND PROP MDNGMNT FEES false CONFLICT OF INTEREST PART VI, Section B, Question #12a-c When an officer, trustee or employee's outside private activities could appear to an observer to be in conflict with that officer's, Trustee's or employee's responsibilities, or where the officer's, Trustee's or employee's position with the School appears to give that person a competitive advantage in her/his private activities, the officer, Trustee or employee must notify the Chief Executive Officer of the potential appearance of Conflict of Interest. The Chief Executive Officer will investigate the matter and apprise the Board of Trustees of his/her findings.. Also, in accordance with Pennsylvania's Public Official and Employee Ethics Law, WOLCS requires each trustee, officer and employee at the level of Director and above to file a Statement of Financial Interest with the Chief Executive Officer by May 1 of each year for the immediate prior year. All Statements of Financial Interest are reviewed by the Chief Executive Officer. The Chief Executive Officer may require the filing of a Statement of Financial Interest by any employee whose duties require such disclosure. Finally, each trustee, officer and key employee of West Oak Lane Charter School shall annually sign a statement which affirms that s/he: 1. Has received a copy of the conflicts of interest policy 2. Has read and understands the policy 3. Has agreed to comply with the policy, and understands that WOLCS is a tax-exempt organization that must engage primarily in activities that accomplish its tax-exempt purposes in order to maintain federal tax exemption. COMPENSATION PART VI, Section B, Question #15a-b The Board of Trustees of West Oak Lane Charter School engaged James E. Rocco Associates, Inc. to determine how the current base salaries and total compensation paid to five senior level non-teaching staff compare to the competitive labor market, defined as peer charter schools and other not-for-profit educational agencies. The compensation consultant reviewed WOLCS's organization structure, its programs and operations as outlined in the Annual Report, and a detailed account of the scope of each position, and the roles and responsibilities, special skills and competencies, internal and external relationships, and education and experience qualifications of incumbents. The review also considered a history of the compensation package provided to each incumbent, including base salary, incentive payor bonus, and the reportable annual value of other forms of compensation and supplemental benefits and perquisites as well as IRS Form 990 data for charter schools in Philadelphia. This information facilitated matching those positions with positions of similar responsibility and authority in comparable organizations and ensured the appropriateness of position matches with published salary survey data. Where data was gathered from geographic locations outside the Philadelphia metropolitan area, an adjustment was applied to account for differences in the cost of living, using the Economic Research Institute's Geographic Assessor. 990 REVIEW PART VI, Section B, Question 11 The Board shall ensure that the following steps toward review of WOlCS' financial status take place: 1. Review Form 990 and Form 990-T by legal counsel by September 30, each year. 2. The audit/financial committee shall review and approve the IRS Form 990 annual tax filing prior to submission. 3. The audit/finance committee shall distribute, to the full board, a copy of the IRS Form 990 in advance of filing for review and consideration, and in no event fewer than 14 days of its submission. The CEO shall ensure that government-ordered filings are filed in a timely and accurate manner. 1. File accurate, complete, timely, and in compliance with regulatory requirements Form 990 by November 15, based on fiscal year ending June 30, without extension, each year. 2. File accurate, complete, timely, and in compliance with regulatory requirements Form 990-T (Unrelated Business Income Tax) by November 15, based on fiscal year ending June 30, without extension, each year. The chief executive shall sign and certify that the IRS Form 990 is accurate and complete. accurate and complete. fiscal year ending June 30, without extension, each year. The chief executive shall sign and certify that the IRS Form 990 is accurate and complete. GOVERNING DOCUMENTS AVAILABLE TO PUBLIC PART VI, Section C, Question # 19 It is the policy of West Oak lane Charter School ("WOLCS") to allow public access to its IRS Form 990. The CEO shall ensure that the following steps toward public disclosure of WOLCS' 990 take place: 1. Consistent with the requirements of 6104(d) of the Internal Revenue Code and the regulations thereunder, copies of the organization's Form 990 shall be made available, upon request, in a timely manner, and subject to the charges permitted by law to any individuals who request it.2. WOLCS shall make its IRS Form 990 available for review, upon request, at the main office of WOLCS during business hours, or at a mutually agreeable time between the Compliance Officer and the individual requesting the inspection. WOLCS's IRS Form 990 is also available for inspection on-line at (www.guidestar.org) 3. WOLCS shall, upon request, make and/or mail a copy of its IRS Form 990, as long as the individual making the request pays $.25 cents per page and any actual mailing costs associated therewith,in advance. Compliance Officer shall maintain a log of IRS Form 990 inspections and requests, including the date and time of inspection or request, the name of the person and/or organization,whether a copy was provided in person or via mail, and the signature of a witness verifying the same. DELEGATION OF MANAGEMENT CONTROLS PART VI, SECTION A, Question # 3 OGONTZ AVENUE REVITALIZATION CORPORATION (OARC) MANAGES THE ACCOUNTING AND PROPERTY MANAGEMENT SERVICES FOR WEST OAK LANE SCHOOL (WOLCS). ALL FINAL DECISIONS ARE RENDERED BY THE CEO AND THE BOARD OF DIRECTORS. OGONTZ AVENUE REVITALIZATION CORP 1536 E HAINES STREET PHILADELPHIA PA 19138 222483318 COMM DEVELOP PA 501(C)(3) 9 NA ROWAN DEVELOPMENT 1536 E HAINES STREET PHILADELPHIA PA 19126 232787674 RENTAL PA 501(C)(2) NA HAINES EASTBURN STENTON CORPORATION 1536 E HAINES STREET PHILADELPHIA PA 19126 232973445 RENTAL PA 501(C)(2) NA MAIN DEVELOPMENT GROUP INC 1536 E HAINES STREET PHILADELPHIA PA 19126 201442663 RENTAL PA 501(C)(2) NA ENTREPRENEURIAL BUSINESS ASSISTANCE CORP 1536 E HAINES STREET PHILADEPHIA PA 19126 200949425 COMM DEVELOP PA 501(C)(3) 7 NA WEST OAK LANE COMMUNITY DEVELOPMENT CORP 1536 E HAINES STREET PHILADELPHIA PA 19126 232142704 HOUSING COUNC PA 501(C)(3) 7 NA WESTOL INC 1536 E HAINES STREET PHILADELPHIA PA 19126 222515190 RENTAL PA 501(C)(3) 9 NA ZAG DEVELOPMENT LP 1536 E HAINES STREET PHILADELPHIA PA 19126 232729763 LOW INC HOUSING PA ZAG INC RENTAL INCOME 0 0 OGONTZ HALL INVESTORS LP 1536 E HAINES STREET PHILADELPHIA PA 19126 232624503 LOW INC HOUSING PA OHI GEN PARTNER RENTAL INCOME 0 0 OGONTZ HALL INVESTORS 1536 E HAINES STREET PHILADELPHIA PA 19126 113680712 GEN PARTNER PA NA S CORP 0 0 0.00000 ZAG INC 1536 E HAINES STREET PHILADELPHIA PA 19126 232728280 GEN PARTNER PA NA S CORP 0 0 0.00000 FRIENDS OF WEST OAK LANE CHARTER SCHOOL 1536 E HAINES STREET PHILADELPHIA PA 19126 222483318 PROPERTY MGMT PA NA S CORP 0 0 0.00000 false false false false false false false false false true false true false false true false false false OGONTZ AVENUE REVITALIZATION CORPORATION 1J 449833 OGONTZ AVENUE REVITALIZATION CORPORATION 1O 859821