2024-01-26T05:41:19-08:00 2023-06-30 251381610 Root Spitznas & Smiley Inc 5473 Village Common Dr Suite 205 Erie PA 16506 990 2022-07-01 830417793 Tidioute Community Charter School TIDI 8144843550 241 Main Street Tidioute PA 16351 Dr Doug Allen CEO 2024-01-26 true Dr Doug Allen 999009999 true John W Orlando CPA P00318906 8144537731 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Doug Allen 241 Main Street Tidioute PA 16351 5942060 false X www.tidioutecharter.com X 2004 PA The Tidioute Community Charter School is a K-12 public school (See Schedule O). 7 7 61 33 0 3577 10244 5501789 5868644 44818 50418 17143 12754 5567327 5942060 0 0 3333155 3804292 0 0 1883492 1626568 5216647 5430860 350680 511200 6422530 6094468 8672391 7794701 -2249861 -1700233 The mission of the Tidioute Community Charter School is the development of the mind, soul and physical well-being of our students through the creation of a safe environment, community involvement, innovative teaching practices, individualized attention and a mentor program that will result in a world class education in a small town environment. false false 4366758 5530272 The General Fund is the general operating fund of the Charter School. It is used to account for all financial resources except those required to be accounted for in another fund. The General Fund reported a positive fund balance of $2,105,901 for the reporting period on the modified accrual basis. Approximately 82% of general fund revenues come from district payments for per pupil enrollment. Instructional and Support Services expenditures account for 99% of general fund expenditures. 341242 351126 The Food Service Fund is used to account for all financial transactions related to the food service operation of the Charter School. For the reporting period the Food Service Fund had a change in net position of $ 79,888. The Food Service Fund is financially supported by transfers from the General Fund when needed. Food Service is considered an essential service for student well-being and enrollment by the Tidioute Community Charter School. The Capital Projects Reserve Fund is used to account for resources for the repair and maintenance of the Charter School's buildings and facilities. 4708000 true true false false false false false false false false true false false true true true true false true false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 16 0 true 61 true false false false false false false false 0 false false false false false false false X 7 7 false false false false false false false true true false false false true true true true true true false false X X Dr Doug Allen 8144843550 241 Main Street Tidioute PA 16351 Doug Allen CEO 40.00 0.00 X 124064 0 56665 Albert M Haney President 0.00 0.00 X X 0 0 0 Ronnie Weller Treasurer 0.00 0.00 X X 0 0 0 Michael Heenan Trustee 0.00 0.00 X 0 0 0 Cory Nicholson Trustee 0.00 0.00 X 0 0 0 Ray Jones Trustee 0.00 0.00 X 0 0 0 John C Weaver Trustee 0.00 0.00 X 0 0 0 Ivorie Fors Secretary 0.00 0.00 X X 0 0 0 124064 56665 1 false true false 0 10244 10244 Health Services 611710 5739 5739 IDEA/TitleI,II,V,RTL,ESSE 611710 956459 956459 National School Lunch Prg 611710 329068 329068 Student lunch revenue 611710 17092 17092 Tuition from patrons 611600 4560286 4560286 5868644 50418 50418 0 0 0 0 0 0 0 Miscellaneous revenue 900099 12754 12754 12754 5942060 5881398 50418 0 0 0 0 180729 180729 0 2382590 2229862 152728 0 1240973 1087055 153918 0 0 0 0 0 0 0 369457 236868 132589 0 447532 429282 18250 0 0 0 0 0 0 0 0 216238 179664 36574 0 Other purchased services 462751 437943 24808 Purchased property services 69508 69508 Miscellaneous 38084 14820 23264 Equipment/maintenance 22998 22998 0 5430860 4708000 722860 0 0 3308736 2387138 0 220143 285705 0 0 51339 35184 0 34345 47573 4090188 2039007 1682606 2051181 0 0 0 0 1125361 1287687 6422530 6094468 673088 544171 710004 911 7289299 7249619 8672391 7794701 X -3923091 -3770627 1673230 2070394 -2249861 -1700233 6422530 6094468 511200 38428 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2116 2116 2215532 540360 1675172 1706285 1397972 308313 166255 100675 65580 2051181 Deferred outflows - OPEB 1215461 Deferred outflows - pension 50775 Right to use assets 21451 1287687 Deferred inflows - OPEB 82428 Deferred inflows - pension 777463 OPEB obligation 252186 Operating lease liabilities 2238 Pension obligation 6135304 7249619 X 5942060 5942060 5942060 5430860 5430860 5430860 Part X : FIN48 Footnote FASB ASC 740, Income Taxes, prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken in a tax return. The Charter School records any related interest expenses and penalties, if any, as a tax expense. For the year ended June 30, 2023, there were no unrecognized tax benefits or interest and penalty expense incurred. Tax years that remain subject to examination are years 2020 and forward. true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized The nondiscrimination policy is stated in the admissions policy which is a component of the enrollment packet. The nondiscrimination policy is also incorporated into the Tidioute Community Charter School's website and promotional brochure. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race X X X X false false false false false false false false false Doug Allen CEO 124064 43316 13349 180729 Form 990, Part VI, Section B, Line 11b Form 990 is reviewed by Charter School management prior to filing. Form 990, Part VI, Section B, Line 12c Each member of the Tidioute Community Charter School's Board of Trustees, officers and key employees are required to complete the Commonwealth of Pennsylvania State Ethics Commission's "Statement of Financial Interests" form on an annual basis. Form 990, Part VI, Section B, Line 15a A compensation survey of the surrounding school districts was conducted by a compensation committee of the Tidioute Community Charter School's Board of Trustees. School District size and budget and roles/responsibilities were considered in developing the CEO's compensation package. A survey of other charter schools within the region was also considered. Based on the information from the survey and considering the Tidioute Community Charter School's budgetary information a written contract was developed for the CEO that was approved by the full Board of Trustees at a regularly scheduled monthly meeting. Form 990, Part VI, Section C, Line 19 The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Schedule E, Line 6a The Organization is a Charter School in accordance with the Act of March 10, 1949, known as the Public School Code of 1949, as amended by the addition of Article XVII-A, known as the Charter School Law, and receives substantially all of its funding from governmental agencies.