2025-11-17T16:38:13-05:00 2025-06-30 222212404 BARATZ & ASSOCIATES PA 4B EVES DR STE 100 MARLTON NJ 08053 990 2024-07-01 473573157 CB COMMUNITY SCHOOLS CBCO 2677663130 4101 FREELAND STREET PHILADELPHIA PA 19128 ROBBIN SMART HEAD OF SCHOOL 2677663130 2025-11-17 false RYAN DOWDELL CPA P01747196 8569855688 2025-11-17 2024 2025-03-06 01:10:19Z ROBBIN SMART 4101 FREELAND AVE PHILADELPHIA PA 19128 1704408 false X HTTPS://CBCOMMUNITYSCHOOLS.ORG/ X 2015 PA THE SCHOOL PROVIDES A COMPASSIONATE HIGH SCHOOL FOR YOUTH LIVING IN FOSTER CARE. 5 5 20 0 1427383 1683031 42740 21370 13 7 0 1470136 1704408 0 0 1233945 968269 30308 149473 485010 495954 1718955 1494531 -248819 209877 481606 616055 342334 266906 139272 349149 THE MISSION IS TO PROVIDE VULNERABLE, SYSTEM-INVOLVED YOUTH WITH A SOCIAL, EMOTIONAL AND COMPETENCY BASED SCHOOL THAT PREPARES THEM TO GRADUATE FROM HIGH SCHOOL WITH A PATH FORWARD TO INDEPENDENCE. false false 1166068 21370 PROVIDE VULNERABLE, SYSTEM-INVOLVED YOUTH WITH A SOCIAL, EMOTIONAL AND COMPETENCY BASED SCHOOL THAT PREPARES THEM TO GRADUATE FROM HIGH SCHOOL WITH A PATH FORWARD TO INDEPENDENCE. 1166068 true true false false false false false false false false true false false true true true true false true false false false 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 true 11 0 20 true false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true true false PA X ROBBIN SMART 2677663130 4101 FREELAND AVE PHILADELPHIA PA 19128 PAULA SOLOMON PRESIDENT 1.00 X X 0 0 0 JOAN ROEBUCK-CARTER TREASURER 1.00 X X 0 0 0 KERRY KRIEGER SECRETARY 1.00 X 0 0 0 HON LORI A DUMAS BOARD MEMBER 1.00 X 0 0 0 NYREE ELLISON BOARD MEMBER 1.00 X 0 0 0 ROBBIN SMART HEAD OF SCHO 40.00 X 134838 0 0 134838 1 false false false 1683031 1683031 TUITION 611710 21370 21370 21370 7 7 1704408 21370 7 150525 30105 60210 60210 640233 597367 24090 18776 108290 94855 7550 5885 69221 62640 3698 2883 35739 35739 57453 42946 8153 6354 30308 30308 45635 45014 350 271 32 23 5 4 923 690 131 102 25097 18760 3561 2776 94250 70452 13374 10424 7368 5076 1212 1080 9063 6775 1286 1002 39248 25586 10995 2667 STUDENT EXPENSES 120284 120284 REPAIR & MAINTENANCE 29297 21900 4157 3240 BANK & FINANCE FEES 16266 12159 2308 1799 OPERATIONAL EXPENDITURES 15299 11436 2171 1692 1494531 1166068 178990 149473 154077 228174 60258 226324 10615 14131 81934 53006 37991 28928 218665 118498 481606 616055 140603 165342 201731 101564 342334 266906 X 137447 150146 1825 199003 139272 349149 481606 616055 209877 X false true true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 68815 40601 28214 13119 12405 714 28928 RIGHT OF USE - OPERATING LEASE 95978 SECURITY DEPOSIT 16934 RIGHT OF USE - FINANCE LEASE 5586 118498 LEASE LIABILITY - OPERATING LEASE 95978 LEASE LIABILITY - FINANCE LEASE 5586 101564 X 1704408 1704408 1704408 1494531 1494531 1494531 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS INCORPORATED WITH THE PENNSYLVANIA DEPARTMENT OF STATE BUREAU OF CORPORATIONS AND CHARITABLE ORGANIZATIONS AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)3 OF THE INTERNAL REVENUE CODE OF 1986. THE ORGANIZATION IS REGISTERED AS REQUIRED WITH THE COMMONWEALTH OF PENNSYLVANIA. THE ORGANIZATION IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. THE ORGANIZATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. FASB REQUIRES FINANCIAL STATEMENT RECOGNITION OF THE IMPACT OF A TAX POSITION IF THAT POSITION IS MORE THAN LIKELY THAN NOT TO BE SUSTAINED ON EXAMINATION, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE BENEFIT IS CALCULATED AS THE LARGER AMOUNT THAT IS MORE THAN 50% LIKELY TO BE REALIZED UPON RESOLUTION OF THE BENEFIT. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND BELIEVES THAT ALL COULD BE SUSTAINED UPON EXAMINATION. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL AUTHORITIES BEFORE 2022. THE ORGANIZATION'S POLICY IS TO RECORD INTEREST AND PENALTIES FROM TAX EXAMINATIONS THREE YEARS AFTER THEY ARE FILED. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 REGISTRATION AND OTHER SOLICITATION MATERIALS INCLUDE THE SCHOOL'S RACIALLY NONDISCRIMINATORY POLICY. SCHEDULE E, LINE 6 THE SCHOOL HAS CONTRACTS WITH THE NATIONAL SCHOOL LUNCH PROGRAM AND THE PHILADELPHIA DEPARMENT OF HUMAN SERVICES (DHS). false FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 12C ANNUAL DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A THE DETERMINATION OF THE FOUNDER/CEO COMPENSATION WAS BASED ON COMPARABILITY DATA. FORM 990, PAGE 6, PART VI, LINE 15B THE SAME PROCESS AS ABOVE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.