2024-05-13T12:21:37-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2022-07-01 233084321 WEST PHILADELPHIA ACHIEVEMENT CHARTER ELEMENTARY SCHOOL WEST 2158785686 6701 CALLOWHILL STREET PHILADELPHIA PA 19151 STACY GILL-PHILLIPS CEO 2158785686 2024-05-10 1 STACY GILL-PHILLIPS 999009999 0 DAVID M SEKERAK P01395497 2156433900 2024-05-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STACY GILL-PHILLIPS 6701 CALLOWHILL STREET PHILADELPHIA PA 19151 12239142 0 X WWW.WPACES.ORG X 2001 PA TO STIMULATE EXCITEMENT ABOUT LEARNING IN A SAFE, RESPECTFUL, TECHNOLOGY & ARTS INFUSED SPACE. 4 4 159 10 0 0 3892304 4152792 8080917 8049750 1639 34737 416 1863 11975276 12239142 0 0 0 0 6257024 7147549 0 0 0 3731326 4035131 9988350 11182680 1986926 1056462 13936900 14558692 12549027 12114357 1387873 2444335 OUR MISSION IS TO GUIDE CHILDREN THROUGH A RICH EDUCATIONAL PROGRAM AND PRODUCE BRIGHT, EDUCATED YOUTH WHO ARE READY TO TAKE ON THE MANY CHALLENGES OF SOCIETY. 0 0 9527132 0 8049750 THE CHARTER SCHOOL, WHICH SUPPORTS GRADES K THROUGH 5, HAS A COMMITMENT TO INTEGRATING THE ARTS AND TECHNOLOGY INTO DAILY INSTRUCTIONS AND A CORE BELIEF THAT EVERY CHILD CAN LEARN. 9527132 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 29 0 159 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 1 0 0 0 0 1 0 0 0 1 1 1 1 1 0 1 0 0 X CHARTER CHOICES INC 2154819777 222 N KESWICK AVE GLENSIDE PA 19038 CHERYL BARNES-HAIGLER PRESIDENT 2.00 X X 0 0 0 SHAUNTAINE KEGLER VICE-PRESIDENT 2.00 X X 0 0 0 LEANDER BERRY SECRETARY 2.00 X X 0 0 0 GENEVA WILLIAMS MEMBER 2.00 X 0 0 0 STACY GILL-PHILLIPS CEO 40.00 X 236461 0 107292 BRIAN PHILLIPS DIRECTOR OF FACILITIES 40.00 X 121781 0 42598 358242 0 149890 2 0 1 0 FOUNDATIONS INC 701 EAST GATE DRIVE SUITE 300 MOUNT LAUREL NJ 08054 PROFESSIONAL DEVELOPMENT SERVICES 179143 KRAMER & MARKS 27 SOUTH MAIN STREET AMBLER PA 19002 CONSTRUCTION SERVICES 150000 2 4152792 4152792 STUDENT SUBSIDY 611110 8007366 8007366 STUDENT ACTIVITIES 611110 41734 41734 BOOK SALES 611110 650 650 8049750 34737 34737 MISCELLANEOUS REVENUE 900099 1863 1863 1863 12239142 8049750 0 36600 X 371178 185590 185588 471732 306659 165073 5050650 4412277 638373 -56108 62805 -118913 848519 731518 117001 461578 397409 64169 25617 25617 136570 136570 1146756 971174 175582 41869 41869 316299 158293 158006 222049 196460 25589 367715 365665 2050 4007 1992 2015 513013 513013 351296 351296 120739 120254 485 FOOD 483562 483562 CLAIMS AND JUDGMENTS 86900 86900 BOOKS/INSTRUCTIONAL 81639 81639 TUITION TO APPROVED PRI 45001 45001 92099 55625 36474 11182680 9527132 1655548 0 2280657 3583501 2920931 2995349 1643119 741333 152000 125389 75480 60091 9081853 2769463 6222705 6312390 642008 740639 13936900 14558692 182870 511951 7780 963 6620000 6450000 5738377 5151443 12549027 12114357 X 1238659 2206697 149214 237638 1387873 2444335 13936900 14558692 1056462 0 X 0 1 X 1 1 1 X 372298 372298 7552363 1993328 5559035 1157192 776135 381057 6312390 DEFERRED OUTFLOWS FROM OPEB 36667 DEFERRED OUTFLOWS FROM PENSIONS 703972 740639 SALARIES AND BENEFITS PAYABLE 642116 PENSION LIABILITY 3334000 DEFERRED INFLOWS FROM PENSIONS 251000 DUE TO LOCAL GOVERNMENTS 598000 NET OPEB LIABILITY 138000 DEFERRED INFLOWS FROM OPEB 95000 ACCRUED INTEREST 23246 LEASE LIABILITY 70081 5151443 12239142 0 12239142 0 12239142 11182680 0 11182680 0 11182680 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATORY POLICY IS INCLUDED IN THE STUDENT/PARENT HANDBOOK, WHICH IS DISTRIBUTED ANNUALLY TO ALL FAMILIES. IN ADDITION, THE POLICY IS PUBLISHED ON THE SCHOOL'S WEBSITE AND PUBLICIZED THROUGH THE NEWSPAPER. 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 THE U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH THE PENNSYLVANIA DEPARTMENT OF EDUCATION AND THE PENNSYLVANIA DEPARTMENT OF AGRICULTURE, AND ALSO PARTICIPATES IN VARIOUS REIMBURSEMENT PROGRAMS WITH THE PENNSYLVANIA DEPARTMENT OF EDUCATION. X X X X X 0 0 0 0 0 0 0 1 0 STACY GILL-PHILLIPS CEO 235961 0 500 0 0 0 82868 0 24424 0 343753 0 0 0 BRIAN PHILLIPS DIRECTOR OF FACILITIES 121281 0 500 0 0 0 42598 0 0 0 164379 0 0 0 PART I, LINE 7 RETENTION BONUSES WERE INCLUDED IN TAXABLE INCOME FOR CALENDAR YEAR 2022 AND ARE REPORTED IN SCHEDULE J, PART II, COLUMN B(II). A PHILADELPHIA AUTHORITY FOR INDUSTRIAL DEVELOPMENT 232237287 007178186 2011-05-06 7776003 PURCHASE SCHOOL 0 0 0 A 1326003 7776003 682600 155520 6937883 2011 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 BRIAN PHILLIPS HUSBAND OF THE CEO 181694 SCHOOL EMPLOYEE 0 CHRISTIAN GILL SON OF THE CEO 19998 SCHOOL EMPLOYEE 0 MICHAEL GILL SON OF THE CEO 17781 SCHOOL EMPLOYEE 0 KEVIN PHILLIPS BROTHER-IN-LAW OF THE CEO 87185 SCHOOL EMPLOYEE 0 QUATINA TILLEY SISTER OF THE CEO 165073 SCHOOL EMPLOYEE 0 FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED BY THE BOARD IN FY23 AS FOLLOWS: THREE MEMBERS OF THE BOARD SHALL HAVE A TERM OF PARTIAL YEAR PLUS 5-YEAR TERM (PREVIOUSLY 3-YEAR TERM), AND TWO MEMBERS OF THE BOARD SHALL HAVE A TERM OF A PARTIAL YEAR PLUS 5 YEAR TERM (PREVIOUSLY 2-YEAR TERM). TRUSTEES MAY BE ELIGIBLE FOR REELECTION TO THE BOARD. FORM 990, PART VI, SECTION A, LINE 8B THE SCHOOL HAS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM WITH INFORMATION PROVIDED BY MANAGEMENT. THE FORM 990 IS THEN PROVIDED TO THE BOARD PRESIDENT AND THE CHARTER SCHOOL'S CEO PRIOR TO BEING SIGNED AND SUBMITTED TO THE INTERNAL REVENUE SERVICE (IRS). FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO EVERY REPRESENTATIVE OF THE ORGANIZATION, INCLUDING, BUT NOT LIMITED TO, THE TRUSTEES AND OFFICERS. IN THE EVENT THAT A POTENTIAL CONFLICT OF INTEREST DOES ARISE INVOLVING AN OFFICER OR TRUSTEE, ITS NATURE AND EXTENT SHOULD BE FULLY DISCLOSED IMMEDIATELY TO THE CEO, WHO, AFTER MAKING A THOROUGH REVIEW OF THE CIRCUMSTANCES, WILL REPORT TO THE BOARD OF TRUSTEES, WHO WILL DETERMINE APPROPRIATE ACTION TO BE TAKEN. ALL BOARD MEMBERS ARE REQUIRED TO FILE AN ANNUAL STATEMENT OF FINANCIAL INTERESTS. FORM 990, PART VI, SECTION B, LINE 15A CEO COMPENSATION IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. COMPENSATION COMPARISONS ARE MADE TO THE FORM 990 OF PEER ORGANIZATIONS AND EQUIVALENT POSITIONS IN THE COMMONWEALTH OF PENNSYLVANIA TO ANALYZE AND COMPARE COMPENSATION AND MAKE RECOMMENDATIONS TO THE BOARD FOR ITS APPROVAL. THE DELIBERATION AND APPROVAL BY THE BOARD IS TIMELY DOCUMENTED IN EACH COMMITTEE'S MINUTES. 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 ALL GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL EDUCATIONAL SERVICES: PROGRAM SERVICE EXPENSES 844,090. MANAGEMENT AND GENERAL EXPENSES 90. TOTAL EXPENSES 844,180. TECHNICAL SERVICES: MANAGEMENT AND GENERAL EXPENSES 147,000. TOTAL EXPENSES 147,000. SECURITY AND SAFETY SERVICES: PROGRAM SERVICE EXPENSES 54,858. TOTAL EXPENSES 54,858. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 62,340. MANAGEMENT AND GENERAL EXPENSES 2,194. TOTAL EXPENSES 64,534. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 7,180. MANAGEMENT AND GENERAL EXPENSES 1,400. TOTAL EXPENSES 8,580. MISCELLANEOUS PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 2,706. MANAGEMENT AND GENERAL EXPENSES 2,073. TOTAL EXPENSES 4,779. PAYROLL SERVICES: MANAGEMENT AND GENERAL EXPENSES 22,825. TOTAL EXPENSES 22,825. 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. 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.