2025-03-18T07:36:30-05:00 2024-06-30 510229493 BARBACANE THORNTON & COMPANY LLP 503 CARR ROAD SUITE 100 WILMINGTON DE 19809 990 2023-07-01 251867604 RUSSELL BYERS CHARTER SCHOOL RUSS 2159721700 1911 ARCH STREET PHILADELPHIA PA 19103 STEVE PRICHARD BOARD CHAIR 2159721700 2025-03-18 0 STEVEN N KUTSUFLAKIS CPA P02478766 3024798940 2025-03-11 2023 2025-03-06 01:10:19Z STEVE PRICHARD 1911 ARCH STREET PHILADELPHIA PA 19103 16598312 0 X WWW.BYERSCHOOL.ORG X 2001 PA PROVIDING ELEMENTARY EDUCATION AND RELATED SERVICES TO ELEMENTARY SCHOOL STUDENTS. 9 9 106 1000 0 0 4443982 4810678 10084964 11521458 115065 265103 1269 1073 14645280 16598312 0 0 0 0 6711503 6936981 0 0 0 6064433 6185337 12775936 13122318 1869344 3475994 25258649 27681584 20552973 19499914 4705676 8181670 TO 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 LEARNING 0 0 11134189 11522531 CHARTER SCHOOL PROVIDING EDUCATION TO STUDENTS IN THE CITY OF PHILADELPHIA. 11134189 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 17 0 106 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JESSICA RAMOS 2159721700 1911 ARCH STREET PHILADELPHIA PA 19103 DIANE DAVIS BOARD MEMBER 2.00 X 0 0 0 ESTEE PICKENS BOARD SECRETARY 2.00 X X 0 0 0 IMANI POWELL BOARD MEMBER 2.00 X 0 0 0 LEAH KATZ BOARD MEMBER 2.00 X 0 0 0 LINDA GAMBLE CHAIR 2.00 X X 0 0 0 LOUISA MYGATT VICE CHAIR 2.00 X X 0 0 0 ROB CRAVEN TREASURER 2.00 X X 0 0 0 STACY RYAN FACULTY REPRESENTATIVE 2.00 X 0 0 0 TIFFANY TROTTER-COLEMAN PARENT REPRESENTATIVE 2.00 X 0 0 0 JESSICA RAMOS CEO 40.00 X 190983 0 27567 DEBORAH SPERBECK DIRECTOR OF HR AND OPERATI 40.00 X 105280 0 46140 MARC O' CONNOR DIRECTOR OF TECHNOLOGY 40.00 X 113797 0 32133 JONATHAN WALKER ASSISTANT PRINCIPLE 40.00 X 107136 0 14469 KARA FRANKLIN ASSISTANT PRINCIPLE 40.00 X 131272 0 29859 648468 0 150168 5 0 1 0 KFS INC EDU SERVICES PO BOX 884 BRYN MAWR PA 19010 SUB/SPED SERVICES 744199 BRETT DINOVI PO BOX 8223 CHRRY HILL NJ 08002 SUB/SPED SERVICES 332725 BTC FOODS INC 580 WENDEL ROAD IRWIN PA 15642 FOOD SERVICE AGENT 242805 NYMAN ASSOCIATES 0 COMMERCE DRIVE SUITE 205 FORT WASHINGTON PA 19034 SUB/SPED SERVICES 191353 CJ MAINTENANCE 9254 BENDIX RD COLUMBIA MD 21045 CUSTODIAL SERVICES 178740 7 569071 4241607 4810678 STUDENT SUBSIDIES 611110 11442635 11442635 OTHER SUBSIDIES 611110 76976 76976 CHILDCARE FEES 611110 1847 1847 11521458 265103 265103 MISCELLANEOUS REVENUE 900099 1073 1073 1073 16598312 11522531 0 265103 X 222835 178268 44567 5134774 4107820 1026954 109860 87888 21972 1057258 845806 211452 412254 329803 82451 170200 170200 114292 114292 2314564 2171792 142772 397764 397764 9339 9339 1263778 1263778 8210 8210 969488 969488 104478 83582 20896 BOOK/SUPPLIES 762864 610291 152573 OTHER EXPENSES 38973 38973 DUES 31387 31387 13122318 11134189 1988129 0 1885966 4515985 5932323 6199749 1123225 1074240 324072 121069 92861 100273 19178036 3812234 15486250 15365802 413952 304466 25258649 27681584 1641533 1362826 353822 353838 18557618 17783250 20552973 19499914 X 4124162 7355236 581514 826434 0 0 4705676 8181670 25258649 27681584 3475994 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1388807 1250345 138462 17081675 2376811 14704864 707554 185078 522476 15365802 DEFERRED INFLOWS RELATED TO TO PENSION 802882 DEFERRED INFLOWS RELATED TO OPEB 82000 NET PENSION LIABILITY 2269000 NET OPEB LIABILITY 90000 LEASE LIABILITY 14539368 17783250 X 16598312 0 16598312 0 16598312 13122318 0 13122318 0 13122318 PART X, LINE 2: THE 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. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL'S RACIAL NONDISCRIMINATION POLICY IS PUBLICIZED ON RACK CARD OR BROCHURE FOR EACH UPCOMING YEAR. SCHEDULE E, PART I, LINE 4 THE SCHOOL DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 THE 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. 0 0 0 0 0 0 0 0 0 JESSICA RAMOS CEO 190983 0 0 0 0 0 0 0 27567 0 218550 0 0 0 KARA FRANKLIN ASSISTANT PRINCIPLE 131272 0 0 0 0 0 0 0 29859 0 161131 0 0 0 DEBORAH SPERBECK DIRECTOR OF HR AND OPERATI 105280 0 0 0 0 0 0 0 46140 0 151420 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 BYERSCHOOL FOUNDATION, A RELATED 501(C)(3) PUBLIC CHARITY, IS CONSIDERED A MEMBER OF RUSSELL BYERS CHARTER SCHOOL. FORM 990, PART VI, SECTION A, LINE 7A AT 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 11B THE 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 12C THE 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 15 COMPENSATION 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 19 THE GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G SPECIAL 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. BYERSCHOOL FOUNDATION 1926 ARCH STREET SUITE 3F PHILADELPHIA PA 19103 TO SUPPORT RUSSELL BYERS CHARTER SCHOOL PA 501(C)(3) LINE 12C, III-FI N/A 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 BYERSCHOOL FOUNDATION R 569071 ACTUAL CASH AMOUNT BYERSCHOOL FOUNDATION K 999160 ACTUAL LEASE PAYMENT