2024-05-15T12:21:23-05:00 2023-06-30 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2022-07-01 843297041 BUFFALO CREEK ACADEMY CHARTER SCHOOL BUFF 8778295500 2408 MAIN STREET BUFFALO NY 14214 CHRISTOPHER MANNING HEAD OF SCHOOL 8778295500 2024-05-13 1 CHRISTOPHER MANNING 999009999 1 MICHELLE CAIN P00150750 5854231860 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHRISTOPHER MANNING 2408 MAIN STREET BUFFALO NY 14214 3211280 0 X WWW.BUFFALOCREEKACADEMY.ORG X 2020 NY THROUGH RIGOR AND STRUCTURE, BUFFALO CREEK ACADEMY CHARTER SCHOOL PREPARES FIFTH THROUGH TWELFTH GRADE STUDENTS TO GRADUATE FROM COLLEGE AND POSITIVELY IMPACT OUR COMMUNITY. 8 8 41 9 0 0 1178655 471942 1762704 2739338 0 0 0 0 2941359 3211280 0 0 0 0 1612001 2368611 0 0 0 1448667 2042710 3060668 4411321 -119309 -1200041 967786 5342688 941880 6516823 25906 -1174135 THROUGH RIGOR AND STRUCTURE, BUFFALO CREEK ACADEMY CHARTER SCHOOL PREPARES FIFTH THROUGH TWELFTH GRADE STUDENTS TO GRADUATE FROM COLLEGE AND POSITIVELY IMPACT OUR COMMUNITY. 0 0 2714750 2739338 THROUGH RIGOR AND STRUCTURE, BUFFALO CREEK ACADEMY CHARTER SCHOOL PREPARES FIFTH THROUGH TWELFTH GRADE STUDENTS TO GRADUATE FROM COLLEGE AND POSITIVELY IMPACT OUR COMMUNITY. 2714750 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 0 0 0 0 1 28 0 41 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CHRISTOPHER MANNING 7164315940 528 SOUTH PARK AVE BUFFALO NY 14204 JESSICA SMITH BOARD CHAIR/TRUSTEE 1.00 X X 0 0 0 WILLIAM OLIVER BOARD TREASURER/TRUSTEE 1.00 X X 0 0 0 CANDACE MOPPINS TRUSTEE 1.00 X 0 0 0 CEDRIC HOLLOWAY BOARD VICE CHAIR/TRUSTEE 1.00 X X 0 0 0 ANDRE GEDDES TRUSTEE 1.00 X 0 0 0 PETER DERRICO TRUSTEE 1.00 X 0 0 0 CASANDRA WRIGHT TRUSTEE 1.00 X 0 0 0 MJ CALIENDO TRUSTEE 1.00 X 0 0 0 CHRISTOPHER R MANNING HEAD OF SCHOOL 40.00 X 141548 0 29257 141548 0 29257 1 0 1 0 JP GROUP LLC 295 MAIN STREET 700 BUFFALO NY 14200 RENT 109041 1 312398 159544 471942 REDIDENT STUDENT ENROL 611110 2642604 2642604 STUDENTS WITH DISABILI 611110 96734 96734 2739338 3211280 2739338 0 0 X 194124 67943 126181 1641018 1214761 426257 93841 35828 58013 284880 199910 84970 154748 103681 51067 74814 74814 37025 37025 474780 45110 429670 34654 21112 13542 106988 25739 81249 10749 8062 2687 463110 393600 69510 110616 67476 43140 121037 73833 47204 79915 67927 11988 REPAIR & MAINTENANCE 159316 134731 24585 SUPPLIES/MATERIALS 141349 141255 94 GRANT EXPENSE 86851 86851 STUDENT SERVICES 61343 61360 -17 80163 52422 27741 4411321 2714750 1696571 0 176728 0 272722 123937 16000 0 626484 212076 427303 414408 75033 4804343 967786 5342688 269979 916331 588535 741382 83366 4859110 941880 6516823 X -2069 -1195325 27975 21190 25906 -1174135 967786 5342688 -1200041 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 418582 129435 289147 207902 82641 125261 414408 OTHER ASSETS 25033 CASH IN ESCROW 50000 OPERATING RIGHT-OF-USE ASSET 4729310 4804343 OPERATING LEASE LIABILITY 4859110 4859110 X 3211280 0 3211280 0 3211280 4334173 -77148 -77148 4411321 0 4411321 PART X, LINE 2: BCACS AND FRIENDS ARE TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE REGULATIONS AND, ACCORDINGLY, ARE EXEMPT FROM FEDERAL AND STATE TAXES ON INCOME. BCACS AND FRIENDS FILE FORM 990 TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND FRIENDS ALSO FILES IN NEW YORK STATE. THE TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2020 THROUGH JUNE 30, 2023 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS AND NYS. MANAGEMENT OF THE CHARTER SCHOOL BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. 1 0 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL IS A FREE PUBLIC CHARTER SCHOOL. NO SCHOLARSHIPS OR FINANCIAL ASSISTANCE IS OFFERED. THE SCHOOL ADMITS MEMBERS AND STUDENTS OF ANY RACE, COLOR, OR NATIONAL OR ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, OR NATIONAL OR ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, OR OTHER SCHOOL-ADMINISTRATED PROGRAMS. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION IS A SCHOOL AND RECEIVES GOVERNMENT GRANTS FOR SCHOOL RELATED EXPENSES IN ADDITION TO PER PUPIL FUNDING. 0 0 0 0 0 0 0 0 0 CHRISTOPHER R MANNING HEAD OF SCHOOL 141548 0 0 0 0 0 3250 0 26007 0 170805 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO SUBMISSION TO THE IRS, A DRAFT COPY OF THE FORM 990 IS PROVIDED TO THE BOARD FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C PRIOR TO A TRUSTEE'S INITIAL ELECTION TO THE BOARD, OR AN OFFICER OR KEY PERSON'S EMPLOYMENT BY THE CORPORATION, AND THEREAFTER ON AN ANNUAL BASIS, ALL TRUSTEES, OFFICERS, AND KEY PERSONS SHALL DISCLOSE IN WRITING TO THE BOARD CHAIR ANY POTENTIAL CONFLICTS OF INTEREST. EACH DISCLOSURE IS KEPT ON FILE AND IS AVAILABLE UPON REQUEST. EACH TRUSTEE, OFFICER, AND KEY PERSON SHALL ANNUALLY SIGN AND SUBMIT TO THE BOARD SECRETARY A STATEMENT WHICH AFFIRMS SUCH PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, (B) HAS READ AND UNDERSTANDS THE POLICY, AND (C) HAS AGREED TO COMPLY WITH THE POLICY. THE BOARD SHALL DISCUSS ANY POTENTIAL CONFLICTS IN MEETINGS AND DOCUMENT IN MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR IS FORMALLY EVALUATED BY THE BOARD ON AN ANNUAL BASIS PRIOR TO THE END OF EACH YEAR'S CONTRACT. AN EVALUATION COMMITTEE IS CONVENED TO CONDUCT THE ANNUAL REVIEW. THE EVALUATION COMMITTEE CONSISTS OF THREE MEMBERS - THE BOARD CHAIR AND ONE MEMBER EACH FROM THE FINANCE COMMITTEE AND THE ACADEMIC ACHIEVMENT COMMITTEE. THE EVALUATION COMMITTEE UTILIZES MULTIPLE DATA SOURCES IN ITS EVALUATION, INCLUDING THE ACADEMIC PERFORMANCE DATA REVIEWED BY THE FINANCE COMMITTEE, FEEDBACK FROM THE ANNUAL STAFF SURVEY, ANNUAL STAFF ATTRITION RATES AND EXIT SURVEY DATA, AND FEEDBACK FROM THE ANNUAL FAMILY SURVEY. INPUT OF THE FULL BOARD IS SOLICITED THROUGH A SURVEY. THE BOARD THEN REVIEWS THE BUDGET AND ESTABLISHES ANNUAL COMPENSATION OF OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. POLICIES ARE ALSO DISCUSSED MONTHLY AT PUBLIC BOARD MEETINGS. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 45,110. MANAGEMENT AND GENERAL EXPENSES 429,670. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 474,780. FORM 990, PART XII, LINE 2C THE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE AUDIT FROM PRIOR YEARS.