2024-04-29T15:04:14-05:00 2023-06-30 570381582 ELLIOTT DAVIS LLCPLLC 500 EAST MOREHEAD STREET SUITE 700 CHARLOTTE NC 28202 990 2022-07-01 472167782 ALLEGRO CHARTER SCHOOL OF MUSIC ALLE 8432978033 2731 GORDON STREET N CHARLESTON SC 29405 YARON AYALON CHAIRMAN 8432978033 2024-04-25 1 YARON AYALON 999009999 1 JANICE A RATICA P00358837 7043338881 2024-04-25 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z YARON AYALON 2731 GORDON STREET N CHARLESTON SC 29405 5664217 0 X WWW.ALLEGROCHARTERSCHOOL.ORG X 2014 SC ALLEGRO CHARTER SCHOOL OF MUSIC IS AN INNOVATIVE PUBLIC EDUCATION INSTITUTION SERVING A DIVERSE BODY OF MIDDLE AND HIGH SCHOOL STUDENTS. 7 7 63 15 0 0 3679318 5611806 17739 52411 0 0 0 0 3697057 5664217 0 0 0 0 2784913 3463663 0 0 0 786562 906170 3571475 4369833 125582 1294384 1503437 5707428 62046 2971653 1441391 2735775 X THE MISSION OF ALLEGRO CHARTER SCHOOL OF MUSIC IS TO PRODUCE CREATIVE THINKERS AND INSPIRED MEMBERS OF SOCIETY THROUGH THE INFUSION OF MUSIC INTO AN ACADEMICALLY CHALLENGING ENVIRONMENT. 0 0 1339558 52411 ALLEGRO CONTINUES TO SERVE A DIVERSE STUDENT BODY WITH UNIQUE NEEDS IN A CHALLENGING EDUCATION SETTING. WE ARE EXCITED TO MOVE TO A PERMANENT LOCATION THIS UPCOMING YEAR TO BETTER SERVE OUR SCHOOL COMMUNITY. 1339558 ALLEGRO CHARTER SCHOOL OF MUSIC PROVIDES A DIVERSE BODY OF STUDENTS AT THE MIDDLE AND HIGH SCHOOL LEVEL ON THE PENINSULA OF CHARLESTON A RIGOROUS EDUCATION WITH MUSIC INFUSED INTO ALL ASPECTS OF LEARNING. IN CONTRAST WITH THE EXTREMELY SEGREGATED NORM OF PUBLIC SCHOOLS IN THE SURROUNDING AREA, ALLEGRO HAS A STUDENT BODY THAT MIRRORS THE RACIAL AND SOCIOECONOMIC DIVERSITY OF ITS COMMUNITY. STUDENTS AT ALLEGRO COME FROM BACKGROUNDS IN BOTH FAILING SCHOOLS AND HIGH-ACHIEVING SCHOOLS. OUR STUDENT BODY HAS MANY STUDENTS WHO ARE GIFTED, AND AN ALMOST EQUAL NUMBER OF STUDENTS WITH SPECIAL NEEDS. THESE STUDENTS' HOMES RANGE FROM GOVERNMENT HOUSING PROJECTS TO HISTORICAL MANSIONS AND BEACH-FRONT RESORTS. THERE ARE NO FEES TO ATTEND ALLEGRO, AND THE ONLY ADMISSION CRITERIA IS TO LIVE IN CHARLESTON COUNTY. 1339557 STUDENTS AT ALLEGRO ARE BEING PREPARED FOR FUTURE CAREERS BY BEING INSTRUCTED IN THE USE OF MODERN TECHNOLOGY. EVERY MIDDLE SCHOOL STUDENT IS ISSUED AN IPAD, AND EACH HIGH SCHOOL STUDENT A MACBOOK. THESE DEVICES ARE LOADED WITH THEIR TEXTBOOKS, AND ASSIGNMENTS ARE PREDOMINANTLY ISSUED AND COLLECTED ELECTRONICALLY. STUDENTS LEARN TO USE THEIR CREATIVITY TO SOLVE PROBLEMS THEY ENCOUNTER IN THESE NEW ELECTRONIC FORMATS, AND TO BE RESPONSIBLE WITH THE USE OF DIGITAL TECHNOLOGY IN A STRUCTURED ENVIRONMENT. MIDDLE SCHOOL STUDENTS MAY EARN UP TO 6 HIGH SCHOOL CREDITS BEFORE 9TH GRADE, AND HIGH SCHOOL STUDENTS PARTICIPATE IN BOTH ADVANCED PLACEMENT AND DUAL-CREDIT COURSES. STUDENTS GO ON TOURS OF THE LOCAL UNIVERSITIES AND MEET WITH COLLEGE STUDENTS AND WORKPLACE LEADERS TO LEARN WHAT SKILLS THEY WILL BE NEEDING TO BE PREPARED FOR THEIR FUTURES. 4018673 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 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 15 0 1 63 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 0 0 1 1 0 X DANIEL NEIKIRK 8432978033 2731 GORDON STREET N CHARLESTON SC 29405 MELISSA BAILEY BOARD MEMBER 3.00 X 0 0 0 DAVID CARTER BOARD MEMBER 3.00 X 0 0 0 MITSUKO FLYNN BOARD MEMBER 3.00 X 0 0 0 LISA CHAPMAN-BAUKNIGHT BOARD VICE CHAIRMAN 4.00 X X 0 0 0 YARON AYALON BOARD CHAIR 6.00 X X 0 0 0 JENNIFER BREMER BOARD SECRETARY 4.00 X X 0 0 0 HARRY OLSEN TREASURER 5.00 X X 0 0 0 DANIEL NEIKIRK PRINCIPAL 40.00 X 140111 0 16425 140111 0 16425 1 0 1 0 0 4595629 1016177 5611806 PUPIL ACTIVITIES 900099 52411 52411 52411 5664217 52411 0 0 2869507 2781530 87977 116790 112573 4217 263034 255375 7659 214332 206527 7805 39366 39366 2638 2638 32000 32000 10857 10857 495741 396593 99148 48382 38706 9676 28015 28015 INSTRUCTIONAL SERVICES 117231 117231 SUPPLIES 71166 49862 21304 PUPIL ACTIVITY 58281 58281 MEMBERSHIP DUES 2482 1986 496 11 9 2 4369833 4018673 351160 0 1255401 1202856 97755 79630 3859 16294 4720522 311874 146422 4408648 1503437 5707428 62046 49099 222554 2700000 62046 2971653 X 1294969 1708648 146422 1027127 1441391 2735775 1503437 5707428 1294384 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 959508 959508 3340494 3340494 420520 311874 108646 4408648 5664217 0 5664217 0 5664217 4369833 0 4369833 0 4369833 SCHEDULE D, PAGE 4, PART XI AND XII THE AUDITED FINANCIAL STATEMENTS (AFS) ARE PREPARED BASED ON GOVERNMENTAL FUND ACCOUNTING BASIS (I.E. REGULATORY ACCOUNTING PRINCPLES). AS A RESULT, CERTIN ITEMS OF EXPENSE ON THE AFS ARE NOT INCLUDED AS AN EXPENSE ON FORM 990 SUCH AS PRINCIPAL DEBT PAYMENTS AND CAPITAL OUTLAYS FOR FIXED ASSETS, ETC. THE ADJUSTMENTS PROVIDED IN PART XI AND PART XII HAVE BEEN MADE TO PRESENT THE STATEMENT OF REVENUE AND STATEMENT OF FUNCTIONAL EXPENSE ON FORM 990 IN A MANNER CONSISTENT WITH THE ACCRUAL BASIS OF ACCOUNTING UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP). 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 PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY VIA ITS HANDBOOKS AND WEBSITE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES VARIOUS GOVERNMENT GRANTS FROM BOTH FEDERAL AND STATE SOURCES. 0 0 0 0 0 0 0 0 0 DANIEL NEIKIRK PRINCIPAL 140111 0 0 0 0 0 7138 0 9287 0 156536 0 0 0 FORM 990, PART V, LINE 13A SC FORM 990, PART VI, SECTION A, LINE 6 EVERY EMPLOYEE AND STUDENT OF ALLEGRO IS ALLOWED A VOTE FOR BOARD MEMBER ELECTIONS. FORM 990, PART VI, SECTION A, LINE 7A EVERY EMPLOYEE AND STUDENT OF ALLEGRO IS ALLOWED A VOTE FOR BOARD MEMBER ELECTIONS. FORM 990, PART VI, SECTION A, LINE 8B THE SCHOOL DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY SO THIS QUESTION IS NOT APPLICABLE. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS PROVIDED TO THE BOARD CHAIR FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER AND KEY PERSONNEL, AS APPLICABLE, SHALL SUBMIT A FULLY EXECUTED COPY OF THE ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE TO THE BOARD CHAIR OR HIS OR HER DESIGNEE WITHIN THIRTY (30) DAYS OF RECEIPT. THE BOARD CHAIR WILL NOTE RECEIPT OF THE QUESTIONNAIRES IN THE MINUTES OF THE BOARD MEETING, AND WILL TAKE WHATEVER ACTION HE OR SHE DEEMS APPROPRIATE TO RESOLVE SUCH POTENTIAL OR ACTUAL CONFLICTS OF INTEREST AS DISCLOSED ON THE QUESTIONNAIRE. IN THE EVENT A POTENTIAL CONFLICT ARISES DURING THE YEAR, THE INTERESTED PERSON SHALL RECUSE HIMSELF/HERSELF FROM ALL DISCUSSIONS AND VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION PLAN SHALL BE FAIR, COMMENSURATE WITH COMPARABLE SCALES IN THE PUBLIC EDUCATION FIELD, INTERNALLY CONSISTENT, AND WITHIN THE RESOURCES AVAILABLE TO THE CHARTER SCHOOL. COMPENSATION IS DECIDED BY BOARD CHAIR AND TREASURER FOR THE CHARTER SCHOOL PRINCIPAL. THEY RELY UPON THE SALARIES FOR BOTH SCHOOL PRINCIPALS AND NON-PROFIT CEOS FOR COMPARISON PURPOSES. THE COMPENSATION FOR THE PRINCIPAL IS COMMENSURATE WITH COMPARABLE SCALES IN THE PUBLIC EDUCATION FIELD TO ENSURE REASONABLENESS. COMPENSATION IS APPROVED BY THE BOARD, AND ALL DECISIONS ARE DOCUMENTED. THE PRINICIPAL DECIDES COMPENSATION FOR OTHER EMPLOYEES, AND USES LOCAL SCHOOL SALARY SCHEDULES FOR COMPARISON SCALES. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST AND ON THE SCHOOL'S WEBSITE. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.