2025-11-17T16:04:10-06:00 2025-06-30 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2024-07-01 464366962 VERTUS CHARTER SCHOOL VERT 5857478911 21 HUMBOLDT STREET ROCHESTER NY 14609 JULIE A LOCEY CHIEF EDUCATION OFFICER 5857478911 2025-11-13 1 1 MICHELLE CAIN P00150750 5854231860 2025-11-13 2024 2025-03-06 01:10:19Z JULIE A LOCEY 21 HUMBOLDT STREET ROCHESTER NY 14609 8610684 0 X WWW.VERTUSSCHOOL.ORG X 2013 NY VERTUS CHARTER SCHOOL PREPARES LEADERS OF CHARACTER FOR THE COMMUNITY AND THE WORKPLACE. VERTUS IS A YEAR-ROUND PREPARATORY HIGH SCHOOL SERVING YOUNG MEN WHO ARE AT RISK OF NOT COMPLETING HIGH SCHOOL. EVERY STUDENT WILL EARN A REGENTS DIPLOMA AS WELL AS A TECHNICAL CERTIFICATE OR JOB CREDENTIAL THAT WILL ENABLE HIM TO SUPPORT HIMSELF. UPON GRADUATION, EACH STUDENT WILL CHOOSE THE POST-SECONDARY PATHWAY THAT IS RIGHT FOR HIM; UNIVERSITY, COMMUNITY COLLEGE, FURTHER TECHNICAL TRAINING, OR A GOOD JOB. 11 11 90 11 0 0 1358508 1074028 6539598 7211295 145485 134813 -3857 111015 8039734 8531151 0 0 0 0 4887421 5032293 0 0 137369 2361844 2715664 7249265 7747957 790469 783194 5016141 5376292 1346193 923150 3669948 4453142 X VERTUS' MISSION IS TO PREPARE LEADERS OF CHARACTER FOR THE COMMUNITY AND THE WORKPLACE. 0 0 6441764 7216295 VERTUS PREPARES LEADERS OF CHARACTER FOR THE COMMUNITY AND THE WORKPLACE, THROUGH:-CAREER PREPARATION: EVERY STUDENT EARNS THE CREDENTIALS TO GET A GOOD JOB IN ADDITION TO A HIGH SCHOOL DIPLOMA. AFTER GRADUATION, EACH STUDENT CHOOSES THE PATH THAT IS RIGHT FOR HIM: COLLEGE, TECHNICAL SCHOOL, OR STARTING A CAREER. VERTUS CONTINUES TO EXPAND IT'S COLLEGE AND CAREER READINESS PROGRAM EACH YEAR; INVESTING IN THREE COUNSELORS AND MULTIPLE PROGRAMS TO HELP ENSURE POST-SECONDARY SUCCESS.-PERSONALIZED CURRICULUM: EACH STUDENT HAS AN INDIVIDUAL LEARNING PLAN TAILORED TO HIS ABILITIES AND INTERESTS AND LEARNS AT THE PACE THAT IS RIGHT FOR HIM. SEMINAR ROOMS AND LEARNING LABS REPLACE TRADITIONAL CLASSROOMS. COMMUNITY SERVICE, ROBOTICS, RECORDING STUDIO, ENTREPRENEURS CLUB, PHOTOGRAPHY, STUDENT GOVERNMENT AND SPORTS KEEP ACTIVE BOYS ENGAGED AND BUILD REAL-WORLD SKILLS.-STRONG RELATIONSHIPS: EACH STUDENT BELONGS TO A SMALL LEARNING TEAM OF 12-18 STUDENTS, LED BY A FULL-TIME PRECEPTOR, WHO KEEPS EACH YOUNG MAN ON THE RIGHT PATH AND IS RESPONSIBLE FOR THE SUCCESS OF EVERY STUDENT ON THE TEAM. CONSISTENT CONTACT WITH STUDENT'S PARENTS/GUARDIANS INCLUDING THREE FAMILY CONFERENCE NIGHTS EACH YEAR HELP ENSURE PARENTS REMAIN ENGAGED IN THEIR SON'S EDUCATION. 6441764 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 32 0 90 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X AMY BRISSON 5855461840 280 EAST BROAD STREET SUITE 300 ROCHESTER NY 14614 MICHAEL MANDINA TRUSTEE 1.00 X 0 0 0 EVAN GALLINA TRUSTEE 1.00 X 0 0 0 VICTORIA VAN VOOHIS CHAIR 1.00 X X 0 0 0 DR CALVIN GANTT SECRETARY 1.00 X X 0 0 0 DEKEDRIAN JOHNSON VICE CHAIR 1.00 X X 0 0 0 SPENCER ASH TRUSTEE 1.00 X 0 0 0 JACK O'CONNELL VICE CHAIR 1.00 X X 0 0 0 SYLVIA DAVID-WEST TRUSTEE 1.00 X 0 0 0 DAVID A PAUL TRUSTEE - JOINED DURING YEAR 1.00 X 0 0 0 ALLISON BELL TREASURER - JOINED DURING YEAR 1.00 X X 0 0 0 JEFF WYNN TRUSTEE - JOINED DURING YEAR 1.00 X 0 0 0 JULIE LOCEY CHIEF EDUCATION OFFICER 40.00 X 172875 0 16637 TIMOTHY HILL DIRECTOR OF OPERATIONS 40.00 X 129148 0 17409 LEVI BENNETT PRINCIPAL 40.00 X 101260 0 18085 403283 0 52131 3 0 1 0 21 HUMBOLDT ST LLC 1080 PITTSFORD-VICTOR RD SUITE 100 PITTSFORD NY 14534 RENT 538917 FLOWER CITY CHARTER SERVICES LLC 12 SHINGLE MILL RD ROCHESTER NY 14609 CUSTODIAL/CLEANING 112890 DEJOY & CO CPAS RLLP 280 E BROAD ST SUITE 300 ROCHESTER NY 14604 ACCOUNTING 108531 3 45685 523567 504776 1074028 STATE AND LOCAL PER PU 611600 7211295 7211295 7211295 134813 134813 159110 45685 53095 106015 106015 31438 26438 5000 5000 8531151 7216295 0 240828 200817 30123 160653 10041 3928974 3482775 386453 59746 86825 73801 11287 1737 480415 418934 52326 9155 335262 284973 43584 6705 12128 12128 160007 160007 138223 1020 137179 24 81378 80396 851 131 181412 154200 23584 3628 177089 150525 23022 3542 564194 479565 73346 11283 269185 228807 34994 5384 91576 77839 11905 1832 STUDENT SERVICES 473312 473312 REPAIRS AND MAINTENANCE 228883 194550 29755 4578 SUPPLIES AND MATERIALS 181983 179274 2348 361 PROFESSIONAL DEVELOPMEN 111401 107116 3714 571 44893 24554 1688 18651 7747957 6441764 1168824 137369 0 2910455 3242713 194646 529163 159543 260002 1790153 1044087 679071 746066 1072426 598348 5016141 5376292 275607 375357 1070586 547793 1346193 923150 X 3471583 4067547 198365 385595 3669948 4453142 5016141 5376292 783194 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 467638 392391 75247 932833 475428 457405 389682 176268 213414 746066 CASH IN ESCROW 100000 RIGHT OF USE ASSETS - OPERATING 498348 598348 LEASE LIABILITIES - OPERATING 547793 547793 X 8610684 79533 79533 8531151 0 8531151 7827490 79533 79533 7747957 0 7747957 PART X, LINE 2: THE CHARTER SCHOOL IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE REGULATIONS AND, ACCORDINGLY, IS EXEMPT FROM FEDERAL AND STATE TAXES ON INCOME. THE CHARTER SCHOOL FILES TAX RETURNS IN VARIOUS JURISDICTIONS AND IS SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES. THE CHARTER SCHOOL'S CURRENT AND PRIOR THREE YEARS TAX RETURNS REMAIN SUBJECT TO REVIEW BY TAXING AUTHORITIES. MANAGEMENT OF THE CHARTER SCHOOL BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOOL STORE PURCHASES 26,438. FUNDRAISING DIRECT EXPENSES 53,095. PART XII, LINE 2D - OTHER ADJUSTMENTS: SCHOOL STORE PURCHASES 26,438. FUNDRAISING DIRECT EXPENSES 53,095. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL DISSEMINATES ITS POLICY ON OUTREACH MATERIAL, APPLICATIONS AND ITS WEBSITE. SCHEDULE E, PART I, LINE 4 THE SCHOOL IS A FREE PUBLIC CHARTER SCHOOL, NO SCHOLARSHIPS OR FINANCIAL ASSISTANCE IS OFFERED. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FEDERAL CHARTER SCHOOL PROGRAM GRANT FUNDING. GALA 204795 45685 159110 22000 17719 3775 9601 204795 45685 159110 22000 17719 3775 9601 53095 106015 X X 0 0 0 0 0 0 0 1 0 JULIE LOCEY CHIEF EDUCATION OFFICER 161875 0 11000 0 0 0 0 0 16637 0 189512 0 0 0 PART I, LINE 7 BONUSES WERE PAID TO JULIE LOCEY, TIMOTHY HILL, AND LEVI BENNETT DURING 2024. THESE BONUSES WERE BASED ON THE PROGRESS ON BENCHMARKS AND SCHOOL METRICS SUCH AS RENEWAL, ATTENDANCE, ENROLLMENT, STAFF AND FAMILY SATISFACTION. JULIE'S BONUS IS STRICTLY DECIDED AND APPROVED ON BY THE BOARD AT YEAR-END. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT OF FORM 990 IS REVIEWED BY THE HEAD OF THE SCHOOL AND THE FINANCE COMMITTEE. THE BOARD APPROVES FORM 990 WHICH IS THEN SIGNED BY THE BOARD DESIGNEE. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY BOARD MEMBERS, OFFICERS, AND EMPLOYEES DISCLOSE ANY CONFLICTS OF INTEREST. THE CODE OF ETHICS DESCRIBES THE ORGANIZATION'S PROCEDURES AND IS PROVIDED TO ALL TRUSTEES, OFFICERS, AND EMPLOYEES OF THE SCHOOL UPON THEIR EMPLOYEMENT OR ASSOCIATION WITH THE SCHOOL. IN ADDITION BOARD MEMBERS SHALL DISCLOSE TO THE BOARD THEIR INTEREST, WITH RESPECT TO A TRANSACTION THE BOARD IS CONSIDERING AND SENIOR STAFF SHALL DISCLOSE ANY INTEREST TO THE EXECUTIVE DIRECTOR. ANY SENIOR STAFF OR BOARD MEMBER WITH INTERESTS SHALL RECUSE THEMSELVES FROM THE DECISION-MAKING PROCESS. THE NATURE OF THE INTEREST AND THE INDIVIDUAL'S RECUSAL, OR THE CHAIR'S DETERMINATION NOT TO REQUIRE RECUSAL, SHALL BE MEMORIALIZED IN WRITING. IN NO EVENT SHALL BOARD MEMBERS VOTE ON TRANSACTIONS IN WHICH THEY HAVE A FINANCIAL INTEREST. IN ADDITION, THE BOARD EXPECTS BOARD MEMBERS AND SENIOR STAFF TO DISCLOSE CLOSE FRIENDSHIPS WITH (A) ANY PERSON WITH WHOM VERTUS IS CONSIDERING A TRANSACTION, AND (B) ANY PERSON WHO HAS A SIGNIFICANT POSITION IN AN ENTITY WITH WHICH VERTUS IS CONSIDERING A TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL SEEKS TO ENSURE THAT COMPENSATION IS REASONABLE AND REPRESENTS THE FAIR MARKET VALUE FOR SERVICES RENDERED. COMPARABLE DATA IS USED BY THE BOARD WHEN DETERMINING THE COMPENSATION OF OFFICERS AND KEY EMPLOYEES. THE SCHOOL SETS COMPENSATION WITHIN THE RANGE OF THE GOING MARKET RATE. NO INDIVIDUAL HAVING A CONFLICT OF INTEREST UNDER THE SCHOOL'S CONFLICT OF INTEREST POLICY IS PERMITTED TO PARTICIPATE IN THE REVIEW OR DECISION MAKING PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE LOCATED AT THE SCHOOL AND ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE AUDIT FROM PRIOR YEARS.