2025-01-15T12:08:20-05:00 2024-06-30 141800427 CUSACK & COMPANY CPAS LLC 7 AIRPORT PARK BLVD LATHAM NY 12110 990 2023-07-01 873479318 DESTINE PREPARATORY CHARTER SCHOOL DEST 5186182301 530 FRANKLIN STREET FLOOR 3 SCHENECTADY NY 12305 RE'SHAWN ROGERS EXECUTIVE DIRECTOR 5186182301 2025-01-14 false JOHN J TAFILOWSKI CPA P00857205 5187863550 2025-01-15 X 2023 2024-10-15 13:58:12Z RE'SHAWN ROGERS 530 FRANKLIN STREET FLOOR 3 SCHENECTADY NY 12305 3073910 false X WWW.DESTINEPREPCHARTERSCHOOL.ORG X 2021 NY TO ESTABLISH AND OPERATE A CHARTER SCHOOL TO ENSURE ACADEMIC SUCCESS FOR STUDENTS IN GRADES K-5 IN SCHENECTADY. DESTINE PREPARATORY CHARTER SCHOOL PROMISES A RIGOROUS ACADEMIC PROGRAM DRIVEN BY EQUITABLE USE OF SERVICES FOR ALL STUDENTS. 7 7 30 1 0 1957884 930124 2098707 76 45003 1957884 3073910 0 0 953138 1308089 0 0 1309630 1449814 2262768 2757903 -304884 316007 2356051 2238147 2478141 1680296 -122090 557851 X THE PURPOSE FOR WHICH THE CORPORATION IS ORGANIZED IS TO ESTABLISH AND OPERATE A CHARTER SCHOOL TO ENSURE ACADEMIC SUCCESS FOR STUDENTS IN GRADES K-5 IN SCHENECTADY. DESTINE PREPARATORY CHARTER SCHOOL PROMISES A RIGOROUS ACADEMIC PROGRAM DRIVEN BY EQUITABLE USE OF SERVICES FOR ALL STUDENTS. false false 2378273 2098707 EVERY CHILD CAN LEARN AND DESERVES A SCHOOL THAT RECOGNIZES THEIR POTENTIAL. TO FOSTER A SUPPORTIVE LEARNING ENVIRONMENT FOR ALL STUDENTS, WE CREATE INDIVIDUALIZED LEARNING PLANS IN COLLABORATION WITH FAMILIES. THE PLANS ARE BASED ON THE SPECIFIC NEEDS OF EACH CHILD. ALL SCHOLARS SHOULD BE NURTURED AND CHALLENGED THROUGH A BROAD AND BALANCED CURRICULUM TO ACHIEVE THEIR TRUE POTENTIAL. OUR AIM IS TO CREAM STIMULATING ENVIRONMENTS THAT INSPIRE LEARNING, EVOKE CURIOSITY, AND CHALLENGE EXPECTATIONS. 2378273 true true false false false false false false false false true false false true true true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 25 0 30 true false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true false false X THE ORGANIZATION 5183941643 530 FRANKLIN STREET FLOOR 3 SCHENECTADY NY 12305 RE'SHAWN ROGERS EXECUTIVE DI 40.00 X 121173 0 10632 RAYSHEEA TURNER CHAIR 2.00 X X 0 0 0 MARK MUSCATIELLO CO-CHAIR 2.00 X X 0 0 0 RAUL CASTILLO TREASURER 2.00 X X 0 0 0 AISHA WHITE SECRETARY 2.00 X X 0 0 0 CHERLY ALMONTE LARE BOARD MEMBER 2.00 X 0 0 0 CHRISHEENA HILL BOARD MEMBER 2.00 X 0 0 0 NOSA LEBARTY BOARD MEMBER 2.00 X 0 0 0 121173 10632 1 false false false 903624 26500 930124 RESIDENT STUDENT ENROLLMENT 2042489 2042489 SPED 56218 56218 2098707 76 76 REFUND OF PY EXPENSE 42869 42869 FUNDRAISING 2134 2134 45003 3073910 2143710 76 121173 24235 96938 984688 909514 75174 31605 25781 5824 99965 81524 18441 70658 57657 13001 13687 11165 2522 19500 15907 3593 230415 187954 42461 30966 25260 5706 45922 40409 5513 107625 87792 19833 539882 475065 64817 28159 22970 5189 100795 82221 18574 17031 14987 2044 FOOD SERVICES 177113 177113 SUPPLIES & MATERIALS 107773 107773 STAFF DEVELOPMENT 15507 15507 STUDENT SERVICES 15439 15439 2757903 2378273 379630 0 68620 190778 5000 516165 109829 20710 27816 778074 148971 182736 629103 1567820 1275621 2356051 2238147 86354 351449 67293 43405 500674 1823820 1285442 2478141 1680296 X -122090 557851 -122090 557851 2356051 2238147 X 316007 363934 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 78140 8973 69167 324429 96013 228416 375505 43985 331520 629103 OPERATING LEASE RIGHT OF USE ASSET 1275621 1275621 OPERATING LEASE LIABILITY 1275621 LOC 9821 1285442 X 3073910 3073910 3073910 2757903 2757903 2757903 SCHEDULE D, PAGE 3, PART X THE SCHOOL FOLLOWS THE ASC, ACCOUNTING FOR INCOME TAXES, AND THEIR CURRENT ACCOUNTING POLICY FOR EVALUATING UNCERTAIN TAX POSITIONS IS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE SCHOOL HAS NOT RECOGNIZED ANY BENEFITS FROM UNCERTAIN TAX POSITIONS IN 2024 AND BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY INCREASE OR DECREASE WITHIN 12 MONTHS OF THE BALANCE SHEET DATE OF JUNE 30, 2024. FORMS 990 AND STATE INCOME TAX RETURNS (IF APPLICABLE) FILED BY THE SCHOOL ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES UP TO THREE YEARS AFTER THE EXTENDED DUE DATE OF EACH RETURN. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE SCHOOL HAS A NONDISCRIMINATORY POLICY THAT IS PUBLICIZED IN RECRUITMENT LITERATURE, AS WELL AS PRINT AND ELECTRONIC MEDIA. A COPY OF THE POLICY IS MADE PUBLIC ON THE SCHOOL'S WEBSITE. SCHEDULE E, LINE 6 THE SCHOOL RECEIVES GOVERNMENT GRANTS. FORM 990 - ORGANIZATION'S MISSION THE PURPOSE FOR WHICH THE CORPORATION IS ORGANIZED IS TO ESTABLISH AND OPERATE A CHARTER SCHOOL TO ENSURE ACADEMIC SUCCESS FOR STUDENTS IN GRADES K-5 IN SCHENECTADY. DESTINE PREPARATORY CHARTER SCHOOL PROMISES A RIGOROUS ACADEMIC PROGRAM DRIVEN BY EQUITABLE USE OF SERVICES FOR ALL STUDENTS. FORM 990, PAGE 6, PART VI, LINE 11B MANAGEMENT REVIEWED A DRAFT OF THE FORM 990 WITH THE AUDIT/FINANCE COMMITTEE AND PROVIDED EDITS TO THE TAX PREPARER. AFTER THIS PROCESS WAS PERFORMED, THE FORM 990 WAS SENT TO THE FULL BOARD OF DIRECTORS PRIOR TO BEING FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE SCHOOL HAS A BOARD APPROVED CONFLICT OF INTEREST POLICY. EACH BOARD MEMBER MUST FILL OUT AN ANNUAL DECLARATION STATING THAT THEY HAD NO CONFLICTS OR IDENTIFYING THE NATURE OF THEIR INTERESTED PARTY TRANSACTIONS. FORM 990, PAGE 6, PART VI, LINE 15A EACH YEAR, THE EXECUTIVE COMMITTEE REVIEWS COMPARABLE SALARIES BASED ON A RECOGNIZED STUDY AND REVIEWS THE PERFORMANCE OF THE PRINCIPAL TO DETERMINE IF THE EXISTING SALARY FALLS WITHIN THESE RANGES. AFTER DELIBERATION, A NEW PROPOSED SALARY AND BENEFIT PACKAGE IS VOTED ON. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 RESTATEMENT OF PY NET ASSETS 363,934