2024-05-14T13:02:08-05:00 2023-06-30 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2022-07-01 200223680 YOUNG SCHOLARS OF CENTRAL PENNSYLVANIA CHARTER SCHOOL YOUN 8142379727 1530 WESTERLY PARKWAY STATE COLLEGE PA 16801 RAE GALLAHER BUSINESS MANAGER 8142379727 2024-05-13 1 RAE GALLAHER XXX-XX-XXXX 1 KERRI N BOGDA CPA P00760402 7177404863 2024-05-06 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z EROL AKMERCAN 1530 WESTERLY PARKWAY STATE COLLEGE PA 16801 8281611 0 X WWW.YSCP.ORG X 2003 PA TO OPERATE FOR EDUCATIONAL PURPOSES AS A CHARTER SCHOOL. 5 5 109 5 0 0 1194090 1288443 6752278 6992684 798 484 0 0 7947166 8281611 0 0 0 0 4697186 4666049 0 0 0 2478624 2780016 7175810 7446065 771356 835546 6047532 7205368 10226331 10548621 -4178799 -3343253 TO FOSTER THE DEVELOPMENT OF GLOBAL CITIZENS THROUGH INQUIRY, RESPECT, AND AN ACTIVE COMMITMENT TO LIFELONG LEARNING. 0 0 5923114 0 6992684 AT YSCPCS, WE TAKE A DIFFERENTIATED APPROACH TO LEARNING BY PROVIDING RIGOROUS INSTRUCTION ACROSS ALL ACADEMIC AREAS INCLUDING THREE WORLD LANGUAGES; ENGLISH, CHINESE, AND SPANISH. OUR SCHOOL'S COMMITMENT TO EMBRACING AND ENCOURAGING MULTICULTURALISM INSPIRES STAFF, STUDENTS, AND FAMILIES TO BECOME ACTIVE AND CARING MEMBERS OF THE GLOBAL COMMUNITY. FOR FISCAL YEAR 2023, THERE WERE 368 STUDENTS ENROLLED IN THE SCHOOL. ALL STUDENTS TOOK SPANISH AND CHINESE CLASSES REGARDLESS OF THEIR GRADE LEVEL. 5923114 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 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 0 0 0 0 1 5 0 109 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 PA X EROL AKMERCAN 8142379727 1530 WESTERLY PARKWAY STATE COLLEGE PA 16801 DR ASHLEY PATTERSON PRESIDENT 0.50 0.00 X X 0 0 0 JAMIE CAMPBELL VICE PRESIDENT 0.50 0.00 X X 0 0 0 KATHLEEN ELIZABETH PHILLIPS SECRETARY 0.50 0.00 X X 0 0 0 CRESCENT MILLER TREASURER 0.50 0.00 X X 0 0 0 MELISSA LANDRAU VEGA MEMBER 0.50 0.00 X 0 0 0 DR PATREESE INGRAM MEMBER (UNTIL 8/12/22) 0.50 0.00 X 0 0 0 RAE GALLAHER BUSINESS MANAGER (AS OF 7/3/23) 40.00 0.00 X X 0 0 0 EROL AKMERCAN BUSINESS MANAGER (UNTIL 6/30/23) 40.00 0.00 X 88024 0 42145 88024 0 42145 0 0 0 0 0 1288443 1288443 TUITION 611600 6992684 6992684 6992684 484 484 8281611 6992684 0 484 X 126300 126300 2687470 2029473 657997 1074684 815644 259040 537460 425054 112406 240135 192985 47150 1055188 849617 205571 33222 11871 21351 297580 265711 31869 612669 551402 61267 68254 68254 713103 713103 7446065 5923114 1522951 0 24 24 2702748 3946165 1045940 1655376 62000 62000 4403461 2861658 2236820 1541803 6047532 7205368 1127472 742108 1005220 9098859 8801293 10226331 10548621 X -4178799 -3343253 -4178799 -3343253 6047532 7205368 835546 0 X 0 1 X 1 0 X 94178 71717 22461 593068 382040 211028 3716215 2407901 1308314 1541803 LEASE LIABILITY 1308314 NET PENSION & OPEB LIABILITY 7492979 8801293 X 8281611 0 8281611 0 8281611 7446065 0 7446065 0 7446065 PART X, LINE 2: THE SCHOOL FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING CERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE SCHOOL FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 POLICY WAS PUBLISHED IN THE LEGAL SECTION OF THE LOCAL NEWSPAPER AS PART OF THE STATE INCORPORATION PROCESS. SCHEDULE E, PART I, LINE 6 THIS CHARTER SCHOOL RECEIVES VARIOUS TYPES OF SUBSIDY FROM THE PENNSYLVANIA DEPARTMENT OF EDUCATION AND GRANTS FROM THE US DEPARTMENT OF EDUCATION FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BODY OBTAINS THE 990 AND REVIEWS IT FOR ACCURACY AGAINST THEIR INTERNAL RECORDS BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL CONFLICT OF INTEREST QUESTIONNAIRES ARE COMPLETED BY EACH BOARD MEMBER AND OFFICER ON AN ANNUAL BASIS. ANY BOARD MEMBER OR OFFICER WHO HAS A CONFLICT WILL RECUSE HIM OR HERSELF FROM ANY DECISIONS REGARDING THE CONFLICT. FAMILY AND BUSINESS RELATIONSHIPS ARE MENTIONED IN THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE SALARY FOR THE BUSINESS MANAGER IS DETERMINED BY THE BOARD OF TRUSTEES. THE SALARY IS DETERMINED DURING AN EXECUTIVE SESSION AND THE FINAL DECISION IS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE GENERAL FUND BUDGET, ANNUAL FINANCIAL REPORT, AND FINANCIAL PROCEDURE/POLICIES ARE AVAILABLE TO THE PUBLIC UPON REQUEST BY CALLING 814-237-9727. FORM 990, PART IX, LINE 11G PURCHASED PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 849,617. MANAGEMENT AND GENERAL EXPENSES 205,571. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,055,188.