2026-05-15T11:40:06-05:00 2025-06-30 341897225 HILL BARTH & KING LLC 100 PINEWOOD DRIVE STE 201 WARRENDALE PA 15086 990 2024-07-01 201331146 PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL PENN 7249337300 2605 NICHOLSON ROAD 4100 SEWICKLEY PA 15143 DR MICHAEL LEITERA CEO 7249337300 2026-05-15 1 1 TIMOTHY GAGEN P01939333 7249345300 2024 2025-03-06 01:10:19Z DR MICHAEL LEITERA 2605 NICHOLSON ROAD 4100 SEWICKLEY PA 15143 28470476 0 X WWW.PADISTANCE.ORG X 2004 PA OPERATION OF AN ELEMENTARY AND SECONDARY CYBER SCHOOL FOR EDUCATIONAL PURPOSES. 5 5 175 5 0 0 3132358 1263366 22514335 26480910 563415 588094 696 138106 26210804 28470476 0 0 0 0 16425196 16658544 0 0 0 8367021 7799542 24792217 24458086 1418587 4012390 30716135 31842904 22738142 19852522 7977993 11990382 X PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL'S MISSION IS TO EMPOWER STUDENTS TO OWN THEIR LEARNING, GROW, ACHIEVE, AND SUCCEED THROUGH THE USE OF EVIDENCE-BASED, INCLUSIVE, AND CULTURALLY RESPONSIVE PRACTICES AS WE BUILD POSITIVE RELATIONSHIPS IN OUR ONLINE ENVIRONMENT WITH ALL STUDENTS, FAMILIES, AND COMMUNITIES. 0 0 15779595 26619016 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 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. 15779595 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 175 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X X X MICHAEL WHISMAN CPA 2154819777 222 KESWICK AVENUE GLENSIDE PA 19038 JOHN MAROUS PRESIDENT 2.00 X X 0 0 0 WILLIAM DONAHUE VICE PRESIDENT 1.00 X X 0 0 0 STEPHEN CATANZARITE TRUSTEE 1.00 X 0 0 0 RICHARD CAVETT TRUSTEE 1.00 X 0 0 0 NIKKIE HUGGLER TRUSTEE 1.00 X 0 0 0 DR MICHAEL LEITERA CEO 40.00 X 164348 0 75261 NICHOLAS KOCUBA CHIEF OPERATIONS OFFICER 40.00 X 116033 0 59732 KELLY CROOKS CHIEF ACADEMIC OFFICER 40.00 X 135399 0 67725 DEAN PAPPATERRA CHIEF COMPLIANCE OFFICER 40.00 X 134717 0 28748 AUBREY PLOESCH ELEMENTARY PRINCIPAL 40.00 X 116616 0 61348 CHARLES MORT HIGH SCHOOL PRINCIPAL 40.00 X 135130 0 67633 STEPHANIE FAITH SPECIAL EDUCATION COORDINA 40.00 X 115908 0 59944 ROBERT ALLAN DIGIANDOMENICO III CHIEF OF COMMUNICATIONS 40.00 X 122438 0 27601 1040589 0 447992 8 0 1 0 VERTEX EDUCATION-PA LLC 222 KESWICK AVENUE GLENSIDE PA 19038 BUSINESS SERVICES 764609 CONNECTING THE PIECES LLC 987 OLD EAGLE SCHOOL RD SUITE 704 WAYNE PA 19087 SPECIAL EDUCATION 684673 THERAPY SOURCE INC 5215 MILITIA HILL ROAD SUITE A PLYMOUTH MEETING PA 19462 SPECIAL EDUCATION 549417 INFRADAPT 40 S CEDAR CREST BOULEVARD ALLENTOWN PA 181045912 IT SUPPORT 394718 SOARING ABILITIES 537 WOODSIDE AVENUE BERWYN PA 19312 SPECIAL EDUCATION 340246 6 1263366 1263366 DISTRICT FUNDING 611710 26480910 26480910 26480910 588094 588094 MISCELLANEOUS 900099 138106 138106 138106 28470476 26619016 0 588094 X 550497 270116 280381 10346312 6713169 3633143 1792625 1110148 682477 3096944 1966177 1130767 872166 535774 336392 36455 36455 35849 35849 3469252 2387820 1081432 434844 434844 1504360 1186924 317436 145129 145129 195881 178988 16893 1782952 1406730 376222 INSTRUCTIONAL AND STUDE 37912 37912 PROFESSIONAL DEVELOPMEN 23749 23749 STUDENT ACTIVITIES 14171 14171 118988 118988 24458086 15779595 8678491 0 228700 25000 15403928 20596163 602250 488179 1637707 1518127 372916 326578 1102546 235051 662736 867495 11807898 8021362 30716135 31842904 1049461 1160111 21688681 18692411 22738142 19852522 X 0 0 662736 867495 7315257 11122887 7977993 11990382 30716135 31842904 4012390 0 X X 0 1 X 1 1 1 X 1335282 2652194 3651347 3132358 1263366 12034547 1335282 2652194 3651347 3132358 1263366 12034547 12034547 25972 1593 260443 563415 588094 1439517 13474064 0.89320 0.92840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 171952 85976 85976 930594 149075 781519 867495 GASB 68 & 75 DEFERRED OUTFLOWS OF RESOURCES RELATED TO PENSIONS AND OPEB 3063315 SECURITY DEPOSITS 23010 GASB 87 ROU ASSET AND ACCUMULATED DEPRECIATION 4935037 8021362 GASB 68 INFLOWS FROM PENSIONS 755000 GASB 68 PENSION LIABILITY 10924000 DUE TO SCHOOL DISTRICTS 607214 DEFERRED INFLOWS OF OPEB 105000 OPEB LIABILITY 465000 GASB 87 LEASE LIABILITY 5836197 18692411 28470476 0 28470476 0 28470476 24458086 0 24458086 0 24458086 X 0 0 0 0 0 0 0 0 0 DR MICHAEL LEITERA CEO 164348 0 0 0 0 0 53249 0 22012 0 239609 0 0 0 KELLY CROOKS CHIEF ACADEMIC OFFICER 135399 0 0 0 0 0 45713 0 22012 0 203124 0 0 0 CHARLES MORT HIGH SCHOOL PRINCIPAL 135130 0 0 0 0 0 45621 0 22012 0 202763 0 0 0 AUBREY PLOESCH ELEMENTARY PRINCIPAL 116616 0 0 0 0 0 39336 0 22012 0 177964 0 0 0 STEPHANIE FAITH SPECIAL EDUCATION COORDINA 115908 0 0 0 0 0 39350 0 20594 0 175852 0 0 0 NICHOLAS KOCUBA CHIEF OPERATIONS OFFICER 116033 0 0 0 0 0 39138 0 20594 0 175765 0 0 0 DEAN PAPPATERRA CHIEF COMPLIANCE OFFICER 134717 0 0 0 0 0 6736 0 22012 0 163465 0 0 0 ROBERT ALLAN DIGIANDOMENICO III CHIEF OF COMMUNICATIONS 122438 0 0 0 0 0 6122 0 21479 0 150039 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 SUBSTANTIALLY ALL OF THE SCHOOL'S BUSINESS FUNCTIONS HAVE BEEN CONTRACTED TO VERTEX-PA LLC(VERTEX). VERTEX PERFORMS PAYROLL SERVICES, ACCOUNTS PAYABLE SERVICES, ACCOUNTS RECEIVABLE SERVICES, MAINTAINS THE ACCOUNTING SYSTEM OF RECORDS AND REPORTS, FEDERAL CONSOLIDATED GRANT RECONCILIATIONS, FINANCIAL REPORTING AND BUDGETS, FINANCIAL PROJECTIONS AND PLANNING, ENTERS AND MAINTAINS STUDENT DATA RECORDS FOR BILLING PURPOSES, PREPARES DISTRICT BILLING USING SCHOOL PROVIDED INFORMATION, AND FISCAL COMPLIANCE REPORTING. THE SCHOOL PAYS AN ANNUAL FEE OF $602 PER AVERAGE DAILY MEMBERSHIP TO VERTEX. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO UNDERLYING COMMITTEES OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B DRAFTS OF THE FORM 990 ARE DISTRIBUTED TO VERTEX-PA LLC AND THE BOARD, FOR THEIR REVIEW. HILL, BARTH & KING LLC PREPARES THE SCHOOL'S FORM 990. THEY ARE AVAILABLE TO RESPOND TO QUESTIONS OR RECOMMENDATIONS AS A RESULT OF THE BOARD REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES MONITORS EMPLOYMENT AND CONSULTING ARRANGEMENTS TO ENSURE THAT CONFLICTS OF INTEREST DO NOT OCCUR IN 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 15 THE PRESIDENT OF THE BOARD OF TRUSTEES ANNUALLY EVALUATES THE CEO AND USES COMPARABILITY DATA TO RECOMMEND COMPENSATION AND BENEFITS SUBJECT TO THE APPROVAL OF THE TRUSTEES. THE CEO IS RESPONSIBLE FOR RECOMMENDING SALARIES FOR ALL OTHER EMPLOYEES FOR TRUSTEE APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 REQUESTS FOR ADDITIONAL INFORMATION SHOULD BE ADDRESSED TO THE FISCAL OFFICER C/O PENNSYLVANIA DISTANCE LEARNING CHARTER SCHOOL, 2605 NICHOLSON RD, SUITE 4100, SEWICKLEY, PA 15143. FORM 990, PART IX, LINE 11G BUSINESS CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 931,725. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 931,725. SOFTWARE AND IT CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 633,381. MANAGEMENT AND GENERAL EXPENSES 105,413. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 738,794. EDUCATION CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 1,754,439. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,754,439. OTHER CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 44,294. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,294. FORM 990, PART XII, LINE 2B: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS NOR THE SELECTION PROCESS DURING THE TAX YEAR. SCHEDULE A, PART II, SECTIONS A-C: FOR PURPOSES OF REPORTING THE SCHOOL'S REASON FOR PUBLIC CHARITY STATUS IN SCHEDULE A OF FORM 990, THE SCHOOL CLASSIFIES ITSELF AS AN ORGANIZATION THAT NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM A GOVERNMENT UNIT OR FROM THE GENERAL PUBLIC DESCRIBED IN SECTION 170(B)(1)(A)(VI) SOLELY FOR CONSISTENCY WITH THE SCHOOL'S PUBLIC CHARITY STATUS AS DETERMINED BY THE IRS EFFECTIVE JUNE 10, 2003. THE SCHOOL DOES NOT ACTIVELY SOLICIT FUNDS FROM THE GENERAL PUBLIC; HOWEVER, IT RECEIVES A PORTION OF ITS REVENUE FROM PUBLIC SOURCES IN THE FORM OF GRANTS AND CONTRIBUTIONS FROM THE PENNSYLVANIA DEPARTMENT OF EDUCATION AND A LOCAL INTERMEDIATE UNIT. CONSISTENT WITH OTHER PENNSYLVANIA CHARTER SCHOOLS, THE MAJORITY OF THE SCHOOL'S REVENUES ARE RECEIVED FROM THE RESIDENT SCHOOL DISTRICTS OF ITS STUDENTS BASED ON ADMISSION AND REIMBURSEMENT RATES ESTABLISHED BY THE PENNSYLVANIA DEPARTMENT OF EDUCATION. REVENUES FROM SCHOOL DISTRICTS ARE NOT CONSIDERED PUBLIC SUPPORT FOR PURPOSES OF THE COMPUTATION OF PUBLIC SUPPORT IN SCHEDULE A. A REVIEW OF THE ORIGINAL APPLICATION FOR EXEMPTION INDICATES THAT WE APPLIED FOR EXEMPTION AS A SCHOOL, AND THAT THROUGH THE PROCESS OF APPROVAL, OUR STATUS WAS ULTIMATELY GRANTED AS A PUBLIC SUPPORTED CHARITY RATHER THAN AS A SCHOOL. IN FILING THIS RETURN, WE CERTIFY THAT WE MEET ALL OF THE REQUIREMENTS FOR TAX EXEMPTION AS A SCHOOL, INCLUDING THE NON-DISCRIMINATION RULES. BASED ON THESE FACTS AND CIRCUMSTANCES WHICH HAVE NOT CHANGED FROM THE SCHOOL'S INCEPTION AND ORIGINAL IRS DETERMINATION OF EXEMPTION, THE SCHOOL'S OPERATIONS SUPPORT ITS PUBLIC CHARITY STATUS. SCHEDULE D, PARTS IX AND X: DURING THE FISCAL YEAR ENDING JUNE 30, 2015, THE SCHOOL WAS REQUIRED TO IMPLEMENT GASB 68. THIS ACCOUNTING STANDARD REQUIRED THE SCHOOL TO REPORT ITS PROPORTIONATE SHARE OF THE NET PENSION LIABILITY OF THE UNDERFUNDED COST-SHARING MULTI-EMPLOYER DEFINED BENEFIT PENSION PLAN PROVIDED BY THE COMMONWEALTH OF PENNSYLVANIA. AT JUNE 30, 2025, THE SCHOOL REPORTED A LIABILITY OF $10,924,000 WHICH IS REDUCED BY DEFERRED OUTFLOWS OF RESOURCES IN THE AMOUNT OF $2,877,120. EACH YEAR, THE SCHOOL'S PROPORTIONATE SHARE OF THE LIABILITY WILL BE ADJUSTED. THE ADJUSTMENT WILL BE DONE IN ACCORDANCE WITH THE ACCOUNTING STANDARD BUT WILL NOT HAVE AN EFFECT ON THE ONGOING CASH REQUIREMENTS OF THE SCHOOL. SCHEDULE D, PARTS IX AND X: DURING THE FISCAL YEAR ENDING JUNE 30, 2019, THE SCHOOL WAS REQUIRED TO IMPLEMENT GASB 75. THIS ACCOUNTING STANDARD REQUIRED THE SCHOOL TO REPORT ITS PROPORTIONATE SHARE OF THE NET OTHER POST EMPLOYMENT BENEFITS (OPEB) OF THE UNDERFUNDED COST-SHARING MULTI-EMPLOYER DEFINED BENEFIT OPEB PLAN PROVIDED BY THE COMMONWEALTH OF PENNSYLVANIA. AT JUNE 30, 2025, THE SCHOOL REPORTED A LIABILITY OF $465,000 WHICH IS REDUCED BY DEFERRED OUTFLOWS OF RESOURCES IN THE AMOUNT OF $186,194. EACH YEAR, THE SCHOOL'S PROPORTIONATE SHARE OF THE LIABILITY WILL BE ADJUSTED. THE ADJUSTMENT WILL BE DONE IN ACCORDANCE WITH THE ACCOUNTING STANDARD BUT WILL NOT HAVE AN EFFECT ON THE ONGOING CASH REQUIREMENTS OF THE SCHOOL. SCHEDULE D, PARTS IX AND X: DURING THE FISCAL YEAR ENDING JUNE 30, 2022, THE SCHOOL WAS REQUIRED TO IMPLEMENT GASB 87. THIS ACCOUNTING STANDARD REQUIRED THE SCHOOL TO REPORT CERTAIN LEASE ASSETS AND LIABILITIES THAT PREVIOUSLY WERE CLASSIFIED AS OPERATING LEASES. AT JUNE 30, 2025, THE SCHOOL REPORTED A RIGHT-OF-USE ASSET OF $9,430,379, ACCUMULATED AMORTIZATION OF $4,418,508, AND A LEASE LIABILITY OF $5,836,197.