2026-03-26T20:21:48-05:00 2025-06-30 510229493 BARBACANE THORNTON AND COMPANY LLP 503 CARR ROAD SUITE 100 WILMINGTON DE 19809 990 2024-07-01 510373927 POSITIVE OUTCOMES CHARTER SCHOOL POSI 3026978805 3337 SOUTH DUPONT HIGHWAY CAMDEN DE 199341378 EDWARD J EMMETT SCHOOL DIRECTOR 3026978805 2026-03-26 1 TIMOTHY L SAWYER P00256561 3024788940 2026-03-26 2024 2025-03-06 01:10:19Z EDWARD J EMMETT 3337 SOUTH DUPONT HIGHWAY CAMDEN DE 199341378 4130698 0 X WWW.POSITIVEOUTCOMESCS.ORG X 1996 DE STATE OF DELAWARE CHARTERED SCHOOL. THE SCHOOL'S MISSION IS TO PROVIDE OPPORTUNITY FOR STUDENTS AT RISK TO LEARN IN A SAFE, CARING, AND RESPECTFUL ENVIRONMENT, WHERE INDIVIDUALITY IS VALUED AND INDIVIDUAL NEEDS ARE ADDRESSED. 10 10 0 0 0 0 3803177 3202297 0 657146 0 153471 336532 117784 4139709 4130698 0 0 0 0 2841645 2731314 0 0 0 899376 899538 3741021 3630852 398688 499846 8399614 8234756 12456880 11792176 -4057266 -3557420 STATE OF DELAWARE CHARTERED SCHOOL. THE SCHOOL'S MISSION IS TO PROVIDE OPPORTUNITY FOR STUDENTS AT RISK TO LEARN IN A SAFE, CARING, AND RESPECTFUL ENVIRONMENT, WHERE INDIVIDUALITY IS VALUED AND INDIVIDUAL NEEDS ARE ADDRESSED. 0 0 3386098 657146 THE POSITIVE OUTCOMES CHARTER SCHOOL IS A PUBLIC SCHOOL ESTABLISHED UNDER A CHARTER GRANTED BY THE STATE OF DELAWARE DEPARTMENT OF EDUCATION AND THE DELAWARE STATE BOARD OF EDUCATION PURSUANT TO TITLE 14, CHAPTER 5 OF THE DELAWARE CODE. THE MISSION OF THE CHARTER SCHOOL IS TO PROVIDE OPPORTUNITY FOR STUDENTS AT RISK TO LEARN IN A SAFE, CARING, AND RESPECTFUL ENVIRONMENT. THE TOTAL CHARTER SCHOOL ENROLLMENT FOR THE CURRENT FISCAL YEAR IS 124 STUDENTS. 3386098 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X X EDWARD EMMETT EXECUTIVE DIRECTOR 3026978805 3337 S DUPONT HIGHWAY CAMDEN DE 19934 SUSAN WILLS PRESIDENT (COMMUNITY REP) 2.00 X X 0 0 0 SUZANNE FARRIS VICE PRESIDENT (PARENTS) 1.00 X X 0 0 0 JOHN DUNICK DIRECTOR (COMMUNITY REP) 1.00 X 0 0 0 STEVEN NORMAN DIRECTOR (COMMUNITY REP) 1.00 X 0 0 0 ALEKS TUAN Q SHEN ESQ DIRECTOR (PARENTS REP) 1.00 X 0 0 0 KERRY MCELWEE DIRECTOR (PARENTS REP) 1.00 X 0 0 0 JOCELYN MONTUORI-LONG DIRECTOR (PARENTS REP) 1.00 X 0 0 0 RHIANNON DILLION DIRECTOR (STAFF AND FACULT 40.00 X 62068 0 26226 PORTIA GREEN DIRECTOR (STAFF AND FACULT 40.00 X 41654 0 20330 KATHLEEN DENNEY DIRECTOR (STAFF AND FACULT 40.00 X 26365 0 10212 EDWARD J EMMETT JR EXECUTIVE DIRECTOR 40.00 X 129097 0 61269 259184 0 118037 1 0 1 0 0 3202297 3202297 TUITION 611600 657146 657146 657146 153471 153471 56400 0 56400 56400 56400 MISCELLANEOUS 900099 61384 61384 61384 4130698 657146 0 271255 372227 347135 25092 1568795 1463043 105752 454327 423701 30626 222875 207851 15024 113090 105467 7623 17950 16740 1210 244979 228465 16514 495 462 33 21286 19851 1435 28926 26976 1950 4845 4518 327 2362 2203 159 64580 60227 4353 119175 111141 8034 63446 59169 4277 INSTRUCTIONAL SUPPLIES 118566 110574 7992 REPAIRS & MAINTENANCE 102170 95283 6887 TRANSPORTATION 82507 76945 5562 COMMUNICATIONS 16128 15041 1087 12123 11306 817 3630852 3386098 244754 0 2892936 3102161 36060 12144 3989064 1273090 2783832 2715974 2686786 2404477 8399614 8234756 467978 479015 1888884 1798783 10100018 9514378 12456880 11792176 X 0 0 0 0 -4057266 -3557420 -4057266 -3557420 8399614 8234756 499846 0 X X 0 1 X 1 0 X 373391 373391 2637823 549549 2088274 143415 66093 77322 792848 625566 167282 41587 31882 9705 2715974 DEFERRED OUTFLOWS RELATED TO PENSION 769104 DEFERRED OUTFLOWS RELATED TO OPEB 975461 LEASE RECEIVABLE 523304 DUE FROM STATE 136608 2404477 COMPENSATED ABSENCES 166015 DEFERRED INFLOWS RELATED TO PENSION 41858 DEFERRED INFLOWS RELATED TO OPEB 2070600 NET OPEB LIABILITY 5607406 NET PENSION LIABILITY 1117058 DEFERRED INFLOWS - LEASE RECEIVABLE 511441 9514378 X 4130698 0 4130698 0 4130698 3630852 0 3630852 0 3630852 PART X, LINE 2: NO PROVISION HAS BEEN MADE FOR INCOME TAXES SINCE THE SCHOOL QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER THE INTERNAL REVENUE CODE, SECTION 501(C)(3), AND ITS ACTIVITIES DO NOT RESULT IN ANY INCOME TAX LIABILITY. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRESCRIBE RULES FOR THE RECOGNITION, MEASUREMENT, CLASSIFICATION AND DISCLOSURE IN THE FINANCIAL STATEMENTS OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE SCHOOL'S TAX RETURNS. MANAGEMENT HAS DETERMINED THAT THE SCHOOL DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS OR ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES. SINCE TAX MATTERS ARE SUBJECT TO SOME DEGREE OF UNCERTAINTY, THERE CAN BE NO ASSURANCE THAT THE SCHOOL'S TAX RETURNS WILL NOT BE CHALLENGED BY THE TAXING AUTHORITIES AND THAT THE SCHOOL WILL NOT BE SUBJECT TO ADDITIONAL TAX, PENALTIES AND INTEREST AS A RESULT OF SUCH CHALLENGE. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 POSITIVE OUTCOMES CHARTER SCHOOL IS AN EQUAL OPPORTUNITY EMPLOYER AND DOES NOT DISCRIMINATE OR DENY SERVICES ON THE BASIS OF RACE, COLOR, RELIGION, NATIONAL ORIGIN, GENDER, DISABILITY, OR AGE. THIS POLICY IS ADVERTISED IN THE SCHOOL'S NEWSPAPER ADVERTISEMENTS FOR ITS OPEN HOUSES. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES SUBSTANTIALLY ALL OF ITS SUPPORT FROM STATE AND FEDERAL SOURCES. X 0 0 0 0 0 0 0 0 0 EDWARD J EMMETT JR EXECUTIVE DIRECTOR 129097 0 0 0 0 0 0 0 61269 0 190366 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED AND APPROVED BY THE SCHOOL BOARD PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C DURING EACH BOARD MEETING, BOARD MEMBERS ARE ASKED TO DISCLOSE ANY CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL BOARD APPROVES ANY AND ALL COMPENSATION FOR BOTH EXECUTIVES AND NON-EXECUTIVES. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES FORM 990 AND FORM 1023 AVAILABLE UPON REQUEST. ADDITIONALLY, FORM 990 IS AVAILABLE ON GUIDESTAR.ORG. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C NO CHANGES FROM THE PRIOR YEAR.