2024-05-09T09:14:23-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2022-07-01 263090660 ASPIRA BILINGUAL CYBER CHARTER SCHOOL AN ASPIRA INC OF PENNSYLVANIA SCHOOL ASPI 2672971883 6301 N 2ND STREET PHILADELPHIA PA 19120 SEAN LONDON PRINCIPAL 2672971883 2024-05-07 1 SEAN LONDON 999009999 1 DAVID M SEKERAK P01395497 2156433900 2024-05-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROGER ZEPERNICK 6301 N 2ND STREET PHILADELPHIA PA 19120 22911750 0 X WWW.ABCCS.ORG X 2010 PA TO EMPOWER OUR COMMUNITY THROUGH ADVOCACY, EDUCATION, AND LEADERSHIP DEVELOPMENT OF OUR YOUTH. 8 8 37 14 0 0 3042007 4195776 11734963 18679092 4470 23701 16895 13181 14798335 22911750 0 0 0 0 1971955 3147062 0 0 0 8299088 19394324 10271043 22541386 4527292 370364 15999922 17195923 7530378 8356015 8469544 8839908 WE SEEK TO EMPOWER OUR COMMUNITY THROUGH ADVOCACY, EDUCATION AND LEADERSHIP DEVELOPMENT OF OUR YOUTH. WE AIM TO SERVE LATINO AND OTHER VULNERABLE YOUTH IN NORTH PHILADELPHIA, SPECIFICALLY IN THE HUNTING PARK, KENSINGTON, AND OLNEY COMMUNITIES. 0 0 19104170 0 18679092 TO OPERATE A CYBER CHARTER SCHOOL SERVING CHILDREN IN KINDERGARTEN THROUGH 12TH GRADE. THE SCHOOL PROVIDES INSTRUCTION IN THE FORM OF INTERACTIVE DISTANCE LEARNING CLASSROOMS, ONE-TO-ONE TUTORING, COMPUTER-SUPPORTED COLLABORATIVE LEARNING, PROJECT-BASED LEARNING, AND INSTRUCTION TAILORED TO EACH STUDENT'S INDIVIDUAL EDUCATION NEEDS. ENROLLMENT APPROXIMATED 1020 DURING THE YEAR. 19104170 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 34 0 37 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 X XIN YI 2672971883 4322 N 5TH STREET PHILADELPHIA PA 19140 NANCY RUIZ PRINCIPAL TO AUG 2022 40.00 0.00 X 123657 0 20545 SEAN LONDON PRINCIPAL 40.00 0.00 X 59000 0 13463 ROGER ZEPERNICK CHAIR AS OF SEP 2022, MEMBER 1.00 4.00 X X 0 0 0 ZORAIDA ORTIZ CHAIR/SECRETARY TO JUL 2022 1.00 4.00 X X 0 0 0 ESTER ROCHE-CURET VICE CHAIR AS OF SEP 2022, MEMBER 1.00 4.00 X X 0 0 0 ANGELICA MARTINEZ SECRETARY AS OF SEP 2022, MEMBER 1.00 4.00 X X 0 0 0 KEVIN GLOVER TREASURER AS OF SEP 2022 1.00 4.00 X X 0 0 0 TANIA RAMOS-OTON MEMBER AS OF SEP 2022 1.00 1.00 X 0 0 0 DAISY ROSA MEMBER AS OF SEP 2022 1.00 3.00 X 0 0 0 KEVIN STEELE MEMBER AS OF MAR 2023 1.00 0.00 X 0 0 0 JACLYN VASQUEZ-SLAUGHTER PARENT MEMBER AS OF SEP 2022 1.00 0.00 X 0 0 0 ADELAIDA MORALES MEMBER TO JAN 2023 1.00 4.00 X 0 0 0 JESSICA ORTIZ MEMBER TO SEP 2022 1.00 4.00 X 0 0 0 182657 0 34008 1 0 0 0 ASPIRA INC OF PENNSYLVANIA 4322 N 5TH STREET PHILADELPHIA PA 19140 MANAGEMENT AND SUPPORT SERVICES 6993263 HOLLY MARIE YOUNGER 175 TULIP LANE GILBERTSVILLE PA 19525 EDUCATIONAL SERVICES 123075 AM ELECTRICAL SERVICES LLC PO BOX 3724 PHILADELPHIA PA 19125 MAINTENANCE 118130 NICOLE WEIRICH 124 PERCHERON DRIVE SPRING CITY PA 19475 EDUCATIONAL SERVICES 114360 4 4194207 1569 4195776 STUDENT SUBSIDY 611600 18670015 18670015 STUDENT ACTIVITIES 611600 9077 9077 18679092 23701 23701 REFUNDS 900099 13181 13181 13181 22911750 18679092 0 36882 X 207940 145558 62382 2162231 2052370 109861 83236 76644 6592 517170 489324 27846 176485 164686 11799 1939502 1939502 91667 12248 79419 128059 128059 12406364 11505169 901195 736 736 361822 356655 5167 814326 795899 18427 228404 215813 12591 1588612 1588612 426050 426050 553074 553074 150775 19776 130999 FOOD 261071 261071 TUITION 253996 251496 2500 BOOKS 128233 128233 FURNITURE 48603 48603 13030 12889 141 22541386 19104170 3437216 0 877264 878340 7353056 7890977 1140160 1367362 37706 438963 63930 161509 8255994 1926626 6390921 6329368 136885 129404 15999922 17195923 1089936 1576918 334503 6105939 6779097 7530378 8356015 X 8451815 8817451 17729 22457 8469544 8839908 15999922 17195923 370364 0 X 0 1 X 1 1 1 X 5383526 415490 4968036 570930 126409 444521 2301538 1384727 916811 6329368 DUE TO ASPIRA, INC. OF PENNSYLVANIA 909293 DEFERRED INFLOWS FROM PENSIONS 45000 NET PENSION LIABILITY 400000 DEFERRED INFLOWS FROM OPEB 17190 NET OPEB LIABILITY 18000 LEASE LIABILITY 5281295 SUBSCRIPTION LIABILITY 46761 DUE TO SCHOOL DISTRICT OF PHILADELPHIA 61558 6779097 22911750 0 22911750 0 22911750 22541386 0 22541386 0 22541386 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL MAKES ITS RACIALLY NONDISCRIMINATORY POLICY AVAILABLE ON ITS WEBSITE AND THROUGH LOCAL NEWS MEDIA, PRIMARILY NEWSPAPER POSTINGS. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES VARIOUS GRANTS FROM THE U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH THE PENNSYLVANIA DEPARTMENT OF EDUCATION AND THE SCHOOL DISTRICT OF PHILADELPHIA, AND ALSO PARTICIPATES IN VARIOUS REIMBURSEMENT PROGRAMS WITH THE PENNSYLVANIA DEPARTMENT OF EDUCATION. FORM 990, PART IV, LINE 11F: THE SCHOOL'S FINANCIAL STATEMENTS ARE PREPARED UNDER GOVERNMENTAL AUDITING STANDARDS, WHICH DO NOT REQUIRE DISCLOSURE OF MANAGEMENT'S EVALUATION OF UNCERTAIN TAX POSITIONS. MANAGEMENT HAS PERFORMED THIS EVALUATION AND IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THE SCHOOL'S TAX-EXEMPT STATUS. FORM 990, PART VI, SECTION A, LINE 3 THE SCHOOL PAYS ASPIRA, INC. OF PENNSYLVANIA, AN UNRELATED 501(C)(3) PUBLIC CHARITY, FOR PROFESSIONAL SERVICES, INCLUDING BUT NOT LIMITED TO MANAGEMENT SERVICES. THE SERVICES PROVIDED INCLUDE: ADMINISTRATIVE AND CONTRACTING, FINANCIAL MANAGEMENT, FACILITIES, HUMAN RESOURCES AND PAYROLL, TRANSPORTATION, NUTRITION, AND INFORMATION TECHNOLOGY AND SUPPORT ACTIVITIES. FORM 990, PART VI, SECTION A, LINE 8B THE SCHOOL HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 HAS BEEN PREPARED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM WITH THE ASSISTANCE OF MANAGEMENT. MANAGEMENT REVIEWS AND THEN PRESENTS THE FORM 990 TO THE BOARD FINANCE COMMITTEE. PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE (IRS) A COMPLETE COPY OF THE FORM 990, AS IT WILL BE FILED WITH THE IRS, IS PROVIDED TO ALL VOTING BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY ACTUAL OR PERCEIVED CONFLICTS OF INTEREST ON AN ANNUAL BASIS AT OPEN BOARD MEETINGS. CONFLICTS HISTORICALLY HAVE BEEN DISCLOSED UNDER THE ADVICE OF COUNSEL AND THEN THERE IS INTENDED TO BE A RECUSAL FROM ALL VOTES RELATED TO THAT CONFLICT. IN ADDITION, THE CONFLICT OF INTEREST DISCLOSURE FORM, PROVIDED BY THE STATE ETHICS COMMISSION, IS COMPLETED BY ALL BOARD MEMBERS, AND FILED AT THE SCHOOL. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF THE PRINCIPAL IS DETERMINED BY THE BOARD OF TRUSTEES. COMPARABILITY DATA IS USED TO DETERMINE THE COMPENSATION OF THE PRINCIPAL WHICH IS REVIEWED AND DETERMINED ANNUALLY IN THE JUNE MEETING. THE DELIBERATION AND FINAL DECISION WERE TIMELY DOCUMENTED. THE TYPE OF COMPARABILITY DATA THAT IS USED IS: THE FORM 990 OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACTS, AND COMPENSATION SURVEYS OR STUDIES OF OTHER SURROUNDING CHARTER SCHOOLS WITHIN THEIR DISTRICT. THIS PROCESS WAS LAST COMPLETED IN 2022. FORM 990, PART VI, SECTION B, LINE 15B: THE ORGANIZATION DOES NOT COMPENSATE ANY OTHER INDIVIDUAL THAT MEETS THE IRS DEFINITION OF OFFICER OR KEY EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AS WELL AS FINANCIAL STATEMENTS APPROVED BY THE BOARD ARE PUBLIC INFORMATION. THOSE ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G ASPIRA SUPPORTING SERVICES: PROGRAM SERVICE EXPENSES 5,186,450. MANAGEMENT AND GENERAL EXPENSES 825,573. TOTAL EXPENSES 6,012,023. EDUCATIONAL SERVICES: PROGRAM SERVICE EXPENSES 6,092,985. MANAGEMENT AND GENERAL EXPENSES 59,108. TOTAL EXPENSES 6,152,093. SAFETY AND SECURITY SERVICES: PROGRAM SERVICE EXPENSES 70,295. TOTAL EXPENSES 70,295. OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 101,334. MANAGEMENT AND GENERAL EXPENSES 14,360. TOTAL EXPENSES 115,694. OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 54,105. MANAGEMENT AND GENERAL EXPENSES 2,154. TOTAL EXPENSES 56,259. FORM 990, PART IX, LINE 8: THE SCHOOL IS PART OF THE PUBLIC SCHOOL EMPLOYEES' RETIREMENT SYSTEM (PSERS), WHICH IS A GOVERNMENTAL COST-SHARING MULTIPLE EMPLOYER DEFINED PENSION AND BENEFIT PLAN THAT PROVIDES BENEFITS TO PUBLIC SCHOOL EMPLOYEES OF THE COMMONWEALTH OF PENNSYLVANIA. UNDER GOVERNMENTAL-WIDE ACCOUNTING FOR GOVERNMENTAL ACCOUNTING STANDARDS (GASB) REPORTING, THE SCHOOL IS REQUIRED TO RECORD THEIR ALLOCATED PORTION OF THE PSERS NET PENSION LIABILITY, DEFERRED INFLOWS AND DEFERRED OUTFLOWS ON AN ANNUAL BASIS SINCE THE ADOPTION OF ACCOUNTING STANDARD GASB 68 - ACCOUNTING AND FINANCIAL REPORTING FOR PENSIONS IN FISCAL YEAR JUNE 30, 2015. IN ADDITION, THE SCHOOL IS REQUIRED TO RECORD THEIR ALLOCATED PORTION OF THE PSERS OTHER POSTEMPLOYMENT BENEFIT (OPEB) LIABILITY, DEFERRED INFLOWS AND DEFERRED OUTFLOWS ON AN ANNUAL BASIS DUE TO THE ADOPTION OF ACCOUNTING STANDARD GASB 75 - ACCOUNTING AND FINANCIAL REPORTING FOR POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS, WHICH WAS ADOPTED IN FISCAL YEAR JUNE 30, 2019. AS A RESULT OF THE FISCAL YEAR 2023 ALLOCATIONS AND GASB 68 AND 75 JOURNAL ENTRIES REQUIRED TO BE RECORDED, THE PSERS PENSION AND OPEB ACTIVITY RESULTED IN A CREDIT FOR JUNE 30, 2023 FISCAL YEAR. ANTONIA PANTOJA CHARTER SCHOOL 4101 N AMERICAN STREET PHILADELPHIA PA 19140 412249712 HIGH QUALITY PUBLIC EDUCATION TO STUDENTS IN AND AROUND PHILADELPHIA PA 501(C)(3) LINE 2 N/A 0 EUGENIO MARIA DE HOSTOS CHARTER SCHOOL 6301 N 2ND STREET PHILADELPHIA PA 19120 232964772 HIGH QUALITY PUBLIC EDUCATION TO STUDENTS IN AND AROUND PHILADELPHIA PA 501(C)(3) LINE 2 N/A 0 JOHN B STETSON CHARTER SCHOOL 4322 N 5TH STREET PHILADELPHIA PA 19140 272840106 HIGH QUALITY PUBLIC EDUCATION TO STUDENTS IN AND AROUND PHILADELPHIA PA 501(C)(3) LINE 2 N/A 0 OLNEY CHARTER HIGH SCHOOL 4322 N 5TH STREET PHILADELPHIA PA 19140 452040612 HIGH QUALITY PUBLIC EDUCATION TO STUDENTS IN AND AROUND PHILADELPHIA PA 501(C)(3) LINE 2 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0