RUSSELL BYERS CHARTER SCHOOL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
RUSSELL BYERS CHARTER SCHOOL (EIN 25-1867604)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-03-18
IRS object ID
202510779349300506
Schema version
2023v6.0
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

FieldValueIRS element (for citing)
Return2025-03-18T07:36:30-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN510229493PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BARBACANE THORNTON & COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1503 CARR ROAD SUITE 100AddressLine1Txt
CityWILMINGTONCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19809ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN251867604EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RUSSELL BYERS CHARTER SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlRUSSBusinessNameControlTxt
Phone2159721700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11911 ARCH STREETAddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19103ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEVE PRICHARDPersonNm
Person TitleBOARD CHAIRPersonTitleTxt
Phone2159721700PhoneNum
Signature2025-03-18SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN N KUTSUFLAKIS CPAPreparerPersonNm
PTINP02478766PTIN
Phone3024798940PhoneNum
Preparation2025-03-11PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSTEVE PRICHARDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11911 ARCH STREETAddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19103ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$16,598,312GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BYERSCHOOL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2001FormationYr
Legal Domicile StatePALegalDomicileStateCd
Activity Or MissionPROVIDING ELEMENTARY EDUCATION AND RELATED SERVICES TO ELEMENTARY SCHOOL STUDENTS.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee106TotalEmployeeCnt
Total Volunteers1000TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$4,443,982PYContributionsGrantsAmt
CY Contributions Grants$4,810,678CYContributionsGrantsAmt
PY Program Service Revenue$10,084,964PYProgramServiceRevenueAmt
CY Program Service Revenue$11,521,458CYProgramServiceRevenueAmt
PY Investment Income$115,065PYInvestmentIncomeAmt
CY Investment Income$265,103CYInvestmentIncomeAmt
PY Other Revenue$1,269PYOtherRevenueAmt
CY Other Revenue$1,073CYOtherRevenueAmt
PY Total Revenue$14,645,280PYTotalRevenueAmt
CY Total Revenue$16,598,312CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$6,711,503PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$6,936,981CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$6,064,433PYOtherExpensesAmt
CY Other Expenses$6,185,337CYOtherExpensesAmt
PY Total Expenses$12,775,936PYTotalExpensesAmt
CY Total Expenses$13,122,318CYTotalExpensesAmt
PY Revenues Less Expenses$1,869,344PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,475,994CYRevenuesLessExpensesAmt
Total Assets BOY$25,258,649TotalAssetsBOYAmt
Total Assets EOY$27,681,584TotalAssetsEOYAmt
Total Liabilities BOY$20,552,973TotalLiabilitiesBOYAmt
Total Liabilities EOY$19,499,914TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,705,676NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,181,670NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE ELEMENTARY EDUCATION AND RELATED SERVICES TO ELEMENTARY SCHOOL STUDENTS ALSO, TO PROVIDE STUDENT ROOTS AND SAFE STIMULATING ENVIORNMENT WITH A RIGOROUS ACADEMIC EDUCATION GROUNDED IN EXPEDITIONARY LEARNINGMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$11,134,189ExpenseAmt
Revenue$11,522,531RevenueAmt
DescCHARTER SCHOOL PROVIDING EDUCATION TO STUDENTS IN THE CITY OF PHILADELPHIA.Desc
Total Program Service Expenses$11,134,189TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document17IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee106EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JESSICA RAMOSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2159721700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11911 ARCH STREETAddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19103ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
DIANE DAVIS
BOARD MEMBER2.00Yes (X)$0$0$0
ESTEE PICKENS
BOARD SECRETARY2.00Yes (X)$0$0$0Yes (X)
IMANI POWELL
BOARD MEMBER2.00Yes (X)$0$0$0
LEAH KATZ
BOARD MEMBER2.00Yes (X)$0$0$0
LINDA GAMBLE
CHAIR2.00Yes (X)$0$0$0Yes (X)
LOUISA MYGATT
VICE CHAIR2.00Yes (X)$0$0$0Yes (X)
ROB CRAVEN
TREASURER2.00Yes (X)$0$0$0Yes (X)
STACY RYAN
FACULTY REPRESENTATIVE2.00Yes (X)$0$0$0
TIFFANY TROTTER-COLEMAN
PARENT REPRESENTATIVE2.00Yes (X)$0$0$0
JESSICA RAMOS
CEO40.00$190,983$0$27,567Yes (X)
DEBORAH SPERBECK
DIRECTOR OF HR AND OPERATI40.00$105,280$0$46,140Yes (X)
MARC O' CONNOR
DIRECTOR OF TECHNOLOGY40.00$113,797$0$32,133Yes (X)
JONATHAN WALKER
ASSISTANT PRINCIPLE40.00$107,136$0$14,469Yes (X)
KARA FRANKLIN
ASSISTANT PRINCIPLE40.00$131,272$0$29,859Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$648,468TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$150,168TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K5IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
KFS INC EDU SERVICES
PO BOX 884BRYN MAWRPA19010SUB/SPED SERVICES$744,199
BRETT DINOVI
PO BOX 8223CHRRY HILLNJ08002SUB/SPED SERVICES$332,725
BTC FOODS INC
580 WENDEL ROADIRWINPA15642FOOD SERVICE AGENT$242,805
NYMAN ASSOCIATES
0 COMMERCE DRIVE SUITE 205FORT WASHINGTONPA19034SUB/SPED SERVICES$191,353
CJ MAINTENANCE
9254 BENDIX RDCOLUMBIAMD21045CUSTODIAL SERVICES$178,740
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K7CntrctRcvdGreaterThan100KCnt
Related Organizations$569,071RelatedOrganizationsAmt
Government Grants$4,241,607GovernmentGrantsAmt
Total Contributions$4,810,678TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
STUDENT SUBSIDIES611110$11,442,635$11,442,635
OTHER SUBSIDIES611110$76,976$76,976
CHILDCARE FEES611110$1,847$1,847
FieldValueIRS element (for citing)
Total Program Service Revenue$11,521,458TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$265,103TotalRevenueColumnAmt
Exclusion$265,103ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business900099BusinessCd
Total Revenue Column$1,073TotalRevenueColumnAmt
Related Or Exempt Func Income$1,073RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$1,073OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$16,598,312TotalRevenueColumnAmt
Related Or Exempt Func Income$11,522,531RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$265,103ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$222,835TotalAmt
Program Services$178,268ProgramServicesAmt
Management And General$44,567ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,134,774TotalAmt
Program Services$4,107,820ProgramServicesAmt
Management And General$1,026,954ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$109,860TotalAmt
Program Services$87,888ProgramServicesAmt
Management And General$21,972ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,057,258TotalAmt
Program Services$845,806ProgramServicesAmt
Management And General$211,452ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$412,254TotalAmt
Program Services$329,803ProgramServicesAmt
Management And General$82,451ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$170,200TotalAmt
Management And General$170,200ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$114,292TotalAmt
Management And General$114,292ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,314,564TotalAmt
Program Services$2,171,792ProgramServicesAmt
Management And General$142,772ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$397,764TotalAmt
Program Services$397,764ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$9,339TotalAmt
Program Services$9,339ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,263,778TotalAmt
Program Services$1,263,778ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$8,210TotalAmt
Program Services$8,210ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$969,488TotalAmt
Program Services$969,488ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$104,478TotalAmt
Program Services$83,582ProgramServicesAmt
Management And General$20,896ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
BOOK/SUPPLIES$762,864$610,291$152,573
OTHER EXPENSES$38,973$38,973
DUES$31,387$31,387

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$13,122,318TotalAmt
Program Services$11,134,189ProgramServicesAmt
Management And General$1,988,129ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,885,966BOYAmt
EOY$4,515,985EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$5,932,323BOYAmt
EOY$6,199,749EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,123,225BOYAmt
EOY$1,074,240EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$324,072BOYAmt
EOY$121,069EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$92,861BOYAmt
EOY$100,273EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$19,178,036LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,812,234LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$15,486,250BOYAmt
EOY$15,365,802EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$413,952BOYAmt
EOY$304,466EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$25,258,649BOYAmt
EOY$27,681,584EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,641,533BOYAmt
EOY$1,362,826EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$353,822BOYAmt
EOY$353,838EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$18,557,618BOYAmt
EOY$17,783,250EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$20,552,973BOYAmt
EOY$19,499,914EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$4,124,162BOYAmt
EOY$7,355,236EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$581,514BOYAmt
EOY$826,434EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,705,676BOYAmt
EOY$8,181,670EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$25,258,649BOYAmt
EOY$27,681,584EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,475,994ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,388,807OtherCostOrOtherBasisAmt
Depreciation$1,250,345DepreciationAmt
Book Value$138,462BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$17,081,675OtherCostOrOtherBasisAmt
Depreciation$2,376,811DepreciationAmt
Book Value$14,704,864BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$707,554OtherCostOrOtherBasisAmt
Depreciation$185,078DepreciationAmt
Book Value$522,476BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$15,365,802TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDescAmtAmt
DEFERRED INFLOWS RELATED TO TO PENSION$802,882
DEFERRED INFLOWS RELATED TO OPEB$82,000
NET PENSION LIABILITY$2,269,000
NET OPEB LIABILITY$90,000
LEASE LIABILITY$14,539,368
FieldValueIRS element (for citing)
Total Liability$17,783,250TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$16,598,312TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$16,598,312RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$16,598,312TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$13,122,318TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$13,122,318ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$13,122,318TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, HAS NO PROVISION FOR FEDERAL INCOME TAXES. THE SCHOOL QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). THE SCHOOL DID NOT ENGAGE IN ANY UNRELATED BUSINESS ACTIVITIES DURING THE FISCAL YEAR. MANAGEMENT BELIEVES MORE LIKELY THAN NOT THAT ITS TAX-EXEMPT STATUS AND TAX POSITIONS WILL BE SUSTAINED IF EXAMINED BY AUTHORITIES.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships Recs0MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE SCHOOL'S RACIAL NONDISCRIMINATION POLICY IS PUBLICIZED ON RACK CARD OR BROCHURE FOR EACH UPCOMING YEAR.
SCHEDULE E, PART I, LINE 4THE SCHOOL DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL ASSISTANCE.
SCHEDULE E, PART I, LINE 6THE SCHOOL RECEIVES VARIOUS GRANTS FROM THE US DEPARTMENT OF EDUCATION, PASSED THROUGH THE PENNSYLVANIA DEPARTMENT OF EDUCATION AND ALSO PARTICIPATES IN VARIOUS REIMBURSEMENT PROGRAMS WITH THE PENNSYLVANIA DEPARTMENT OF EDUCATION.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JESSICA RAMOS
CEO$190,983$0$0$0$0$0$0$0$27,567$0$218,550$0$0$0
KARA FRANKLIN
ASSISTANT PRINCIPLE$131,272$0$0$0$0$0$0$0$29,859$0$161,131$0$0$0
DEBORAH SPERBECK
DIRECTOR OF HR AND OPERATI$105,280$0$0$0$0$0$0$0$46,140$0$151,420$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6BYERSCHOOL FOUNDATION, A RELATED 501(C)(3) PUBLIC CHARITY, IS CONSIDERED A MEMBER OF RUSSELL BYERS CHARTER SCHOOL.
FORM 990, PART VI, SECTION A, LINE 7AAT LEAST ONE OF THE MEMBERS OF THE BOARD SHALL BE SELECTED BY THE BOARD OF TRUSTEES OF THE BYERSCHOOL FOUNDATION; PROVIDED, HOWEVER, THAT SUCH MEMBER SHALL NOT ALSO BE A MEMBER OF THE BOARD OF THE BYERSCHOOL FOUNDATION.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM THE CEO AND BOARD OF DIRECTORS REVIEW THE FORM 990 BEFORE IT IS SUBMITTED TO THE INTERNAL REVNEUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CTHE CONFLICT OF INTEREST POLICY APPLIES TO ALL THE OFFICERS, BOARD MEMBERS AND EMPLOYEES OF THE RUSSELL BYERS CHARTER SCHOOL IN THE EVENT THAT CONFLICT OR APPEARANCE OF CONFLICT OF INTEREST ARISES, THE MATTER SHALL BE REFERRED TO AND INVESTIGATED BY THE PRINCIPAL WHO WILL REPORT THE RESULTS OF HIS/HER INVESTIGATION TO THE BOARD OF TRUSTEES. THE PRINCIPAL SHALL CALL ALL INSTANCES INVOLVING CONFLICT OF INTEREST TO THE ATTENTION OF THE BOARD WITH HIS/HER RECOMMENDATIONS AS TO HOW THE SITUATION MIGHT BE RESOLVED. IN THE EVENT THAT A CONFLICT OR APPEARANCE OF CONFLICT OF INTEREST ARISES REGARDING A BOARD MEMBER, THE SITUATION SHALL BE INVESTIGATED BY A COMMITTEE OF ATLEAST THREE (3) BOARD MEMBERS APPOINTED BY THE PRESIDENT OF TEH BOARD. IF THE QUESTION OF CONFLICT OF INTEREST INVOLVES THE PRESIDENT, THE INVESTIGATING COMMITTEE SHALL BE APPOINTED BY THE VICE PRESIDENT. THE INVESTIGATING COMMITTEE SHALL REPORT ITS FINDINGS TO THE BOARD ALONG WITH ANY RECOMMENDATIONS FOR BOARD ACTION AFTER CONSIDERING ALL FACTS IN THE MATTER THE BOARD SHALL VOTE TO TAKE WHATEVER ACTION IT DEEMS APPROPRIATE. THE BOARD MEMBER IN QUESTION SHALL NOT VOTE IN SUCH MATTERS. ALL VIOLATIONS OF THE FOREGOING POLICY ARE SUBJECT TO APPROPRIATE DISCIPLINARY ACTION, INCLUDING DISMISSAL AND ANY PENALTIES AS PRESCRIBED BY LAW.
FORM 990, PART VI, SECTION B, LINE 15COMPENSATION REVIEW OF THE CEO AND ALL EMPLOYEES IS PART OF THE BUDGET PROCESS AND IS REVIEWED BY THE BOARD OF TRUSTEES. KEY STAFF CHANGES ARE PROPOSED, REVIEWED, AND ADOPTED BY THE BOARD OF TRUSTEES' BUDGET COMMITTEE AND FULL BOARD. THE BOARD USES THE SALARY DETAILS OF SIMILAR ORGANIZATIONS MADE AVAILABLE BY THE DEPARTMENT OF EDUCATION AS A SOURCE OF COMPARABILITY AND DELIBERATION FOR MAKING THE FINAL DECISIONS. THE BUDGET AND SALARY REVIEW PROCESSES ARE DOCUMENT AS PART OF THE COMMITTEE AND/OR BOARD MINUTES.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GSPECIAL EDUCATION: PROGRAM SERVICE EXPENSES 2,118,571. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,118,571. INSTRUCTIONAL CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 21,777. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,777. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 59,478. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 59,478. NURSE SERVICES: PROGRAM SERVICE EXPENSES 17,205. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,205. BUSINESS AND PAYROLL SERVICES: PROGRAM SERVICE EXPENSES 14,239. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,239. OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 83,294. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 83,294.
FORM 990, PART XII, LINE 2C:RUSSEL BYERS CHARTER SCHOOL IS A TAX EXEMPT ORGANISATION.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1BYERSCHOOL FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11926 ARCH STREET SUITE 3FAddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19103ZIPCd
FieldValueIRS element (for citing)
Primary ActivitiesTO SUPPORT RUSSELL BYERS CHARTER SCHOOLPrimaryActivitiesTxt
Legal Domicile StatePALegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 12C, III-FIPublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
BYERSCHOOL FOUNDATION
R$569,071ACTUAL CASH AMOUNT
BYERSCHOOL FOUNDATION
K$999,160ACTUAL LEASE PAYMENT

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