OPPORTUNITY CHARTER SCHOOL: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- OPPORTUNITY CHARTER SCHOOL (EIN 20-1157094)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-10
- IRS object ID
- 202331309349302043
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-10T11:13:25-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4 TIMES SQAURE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201157094 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPPORTUNITY CHARTER SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OPPO | BusinessNameControlTxt |
| Phone | 2128666137 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 240 WEST 113TH STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10026 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MR LEONARD GOLDBERG | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 2128666137 | PhoneNum |
| Signature | 2023-05-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MR | PersonFirstNm |
| Person Last | LEONARD GOLDBERG | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LYNNE JOHNSON | PreparerPersonNm |
| PTIN | P00757336 | PTIN |
| Phone | 2123721000 | PhoneNum |
| Preparation | 2023-04-29 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MR LEONARD GOLDBERG | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 240 WEST 113TH STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10026 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $13,026,197 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.OCSNY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O FOR DESCRIPTION OF THE ORGANIZATION'S MISSIONTHE OPPORTUNITY CHARTER SCHOOL'S PRIMARY MISSION IS TO PROVIDE FREE AND PUBLIC SPECIAL EDUCATION SERVICES TO NEW YORK CITY'S STUDENTS WHILE SIMULTANEOUSLY PROVIDING THE HIGHEST QUALITY EDUCATION TO ALL STUDENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 106 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $15,753 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,457,064 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,132,106 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,564,250 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,192 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,183 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,775 | PYOtherRevenueAmt |
| CY Other Revenue | $1,700 | CYOtherRevenueAmt |
| PY Total Revenue | $12,152,826 | PYTotalRevenueAmt |
| CY Total Revenue | $13,026,197 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $9,499,250 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,768,421 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $92,666 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,447,227 | PYOtherExpensesAmt |
| CY Other Expenses | $2,373,546 | CYOtherExpensesAmt |
| PY Total Expenses | $10,946,477 | PYTotalExpensesAmt |
| CY Total Expenses | $12,141,967 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,206,349 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $884,230 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,188,766 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,641,680 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,763,836 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,332,520 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,424,930 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,309,160 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | AT OPPORTUNITY CHARTER SCHOOL, WE WELCOME ALL STUDENTS IN GRADES 6 THROUGH 12, REGARDLESS OF PREVIOUS ACADEMIC SUCCESS: STUDENTS WHO ARE YEARNING TO LEARN, STUDENTS WHO HAVE FALLEN BEHIND, STUDENTS WHO HAVE BEEN TOLD THEIR ASPIRATIONS ARE BEYOND REACH.THROUGH A POSITIVE BELIEF IN EVERY STUDENT'S PROMISE, WE ARE COMMITTED TO BRINGING THEIR POTENTIAL TO LIFE.WE PROVIDE STAFF AND STUDENTS WITH A SAFE, SUPPORTIVE ENVIRONMENT IN WHICH TO PURSUE PERSONAL DEVELOPMENT THROUGH AN INDIVIDUALIZED PLAN TAILORED TO THEIR UNIQUE NEEDS.WE NURTURE INTELLECTUAL AND PERSONAL GROWTH. STUDENTS RECEIVE DIFFERENTIATED INSTRUCTION IN EVERY CURRICULAR AREA FROM OUR HIGHLY-TRAINED STAFF, WITH THE GOAL OF EXPANDING THEIR HIGHER COGNITIVE FUNCTIONING.OUR SCHOOL CULTURE IS PERFORMANCE-DRIVEN AND RESULTS-ORIENTED. STUDENTS GRADUATE HAVING ACHIEVED A CLEARLY DEMONSTRATED ACADEMIC AND SOCIAL FOUNDATION, AS WELL AS A DEEP UNDERSTANDING OF THEIR OWN STRENGTHS AND WEAKNESSES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $7,314,442 | ExpenseAmt |
| Revenue | $7,068,292 | RevenueAmt |
| Desc | SPECIAL EDUCATION:- FOR 2021-22, THE OCS SPECIAL EDUCATION GRADUATION RATE WAS 88%, SCORING 26% ABOVE THE LAST AVAILABLE COMPARISON GROUP DATA FROM 2018-19.FOR 2021-22, OCS STUDENTS IN THE LOWEST THIRD CITYWIDE, MOST OF WHOM ARE SPECIAL EDUCATION STUDENTS, ENROLLED IN COLLEGE AT A RATE OF 40%, 6% HIGHER THAN THE LAST AVAILABLE COMPARISON GROUP RATES FOR POSTSECONDARY ENROLLMENT RATE FROM 2018-19. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,703,160 | ExpenseAmt |
| Revenue | $2,248,829 | RevenueAmt |
| Desc | HIGH SCHOOL:- IN 2021-22, OCS ACHIEVED A FOUR-YEAR GRADUATION RATE OF 87%, SCORING 18% HIGHER THAN THE LAST AVAILABLE COMPARISON GROUP MEASURE FROM 2018-19.- IN 2021-22, OCS ACHIEVED 91% FOR 4-YEAR HIGH SCHOOL PERSISTENCE RATE, SCORING 9% HIGHER THAN THE LAST AVAILABLE COMPARISON GROUP METRIC FROM 2018-19. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,703,160 | ExpenseAmt |
| Revenue | $2,248,829 | RevenueAmt |
| Desc | MIDDLE SCHOOL:- IN 2021-22, OCS STUDENTS ACHIEVED AN ELA CORE COURSE PASSING RATE OF 84%, MATCHING THE LAST AVAILABLE COMPARISON GROUP PASSING RATE IN 2018-19.- IN 2021-22, OCS CORE COURSE PASSING RATES IN MATH (69%), SCIENCE (90%), AND SOCIAL STUDIES (84%) WERE CONSISTENT WITH SCHOOL RATES AND COMPARISON GROUP METRICS FOR 2018-19. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $10,720,762 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 23 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 106 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MR LEONARD GOLDBERG CEO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2128666137 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 240 WEST 113TH STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10026 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| RODNEY CAPEL | |||||||
| TRUSTEE (AS OF FEB 2022) | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| PEGGY CULVER | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| TASHEEM LOMAX-QUAYENORTEY | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ERIC LONDON | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BASIL SMIKLE | |||||||
| TRUSTEE (AS OF NOV 2021) | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JUNE SMITH | |||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MELBA WILSON | |||||||
| TRUSTEE EMERITUS (AS OF SEPT 2021) | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JON SICHEL | |||||||
| CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| TRACY HAMPTON | |||||||
| VICE CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| EVENA EVERETT-SUMRA | |||||||
| SECRETARY/TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| LEONARD GOLDBERG | |||||||
| CEO | 60.00 | $187,758 | $0 | $53,430 | Yes (X) | ||
| JESSICA MARCU | |||||||
| HEAD OF SCHOOL | 50.00 | $319,876 | $0 | $43,920 | Yes (X) | ||
| EMILY SAMUELS | |||||||
| COO | 50.00 | $256,508 | $0 | $66,255 | Yes (X) | ||
| SADE MCCAW | |||||||
| DEPUTY HEAD OF SCHOOL | 50.00 | $180,722 | $0 | $41,416 | Yes (X) | ||
| KAITLIN FRANCIS | |||||||
| HS PRINCIPAL | 50.00 | $177,523 | $0 | $33,953 | Yes (X) | ||
| GAIL EDWARDS | |||||||
| HR DIRECTOR | 50.00 | $182,662 | $0 | $14,642 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,305,049 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $253,616 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 21 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SIGMA SYSTEMS GROUP INC | |||||
| 716 ST NICHOLAS AVE 1 | NEW YORK | NY | 10031 | TECHNOLOGY SERVICES | $126,750 |
| KIWI PARTNERS INC | |||||
| 237 W 35TH ST SUITE 110 | NEW YORK | NY | 10001 | ACCOUNTING SERVICES | $117,962 |
| WHITEMAN OSTERMAN & HANNA LP | |||||
| ONE COMMERCE PLAZA | ALBANY | NY | 12260 | LEGAL SERVICES | $116,791 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,451,790 | GovernmentGrantsAmt |
| All Other Contributions | $5,274 | AllOtherContributionsAmt |
| Total Contributions | $1,457,064 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PER PUPIL FEES | 611110 | $10,548,116 | $10,548,116 |
| GOVERNMENT GRANTS | 611110 | $984,280 | $984,280 |
| STUDENT ACTIVITIES | 611110 | $31,854 | $31,854 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,564,250 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,183 | TotalRevenueColumnAmt |
| Exclusion | $3,183 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,700 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,700 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,700 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,026,197 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,565,950 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,183 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $255,152 | TotalAmt |
| Program Services | $229,636 | ProgramServicesAmt |
| Management And General | $12,758 | ManagementAndGeneralAmt |
| Fundraising | $12,758 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,149,172 | TotalAmt |
| Program Services | $6,771,645 | ProgramServicesAmt |
| Management And General | $364,402 | ManagementAndGeneralAmt |
| Fundraising | $13,125 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $823,433 | TotalAmt |
| Program Services | $779,856 | ProgramServicesAmt |
| Management And General | $41,970 | ManagementAndGeneralAmt |
| Fundraising | $1,607 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,017,043 | TotalAmt |
| Program Services | $963,635 | ProgramServicesAmt |
| Management And General | $51,808 | ManagementAndGeneralAmt |
| Fundraising | $1,600 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $523,621 | TotalAmt |
| Program Services | $495,297 | ProgramServicesAmt |
| Management And General | $26,676 | ManagementAndGeneralAmt |
| Fundraising | $1,648 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,460 | TotalAmt |
| Management And General | $162,460 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192,262 | TotalAmt |
| Management And General | $192,262 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,000 | TotalAmt |
| Management And General | $90,000 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $469,301 | TotalAmt |
| Program Services | $324,868 | ProgramServicesAmt |
| Management And General | $88,183 | ManagementAndGeneralAmt |
| Fundraising | $56,250 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,462 | TotalAmt |
| Program Services | $1,450 | ProgramServicesAmt |
| Management And General | $4,506 | ManagementAndGeneralAmt |
| Fundraising | $4,506 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $424,412 | TotalAmt |
| Program Services | $399,081 | ProgramServicesAmt |
| Management And General | $24,995 | ManagementAndGeneralAmt |
| Fundraising | $336 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,000 | TotalAmt |
| Program Services | $110,671 | ProgramServicesAmt |
| Management And General | $5,961 | ManagementAndGeneralAmt |
| Fundraising | $368 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $268,435 | TotalAmt |
| Program Services | $164,549 | ProgramServicesAmt |
| Management And General | $103,602 | ManagementAndGeneralAmt |
| Fundraising | $284 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $756 | TotalAmt |
| Program Services | $715 | ProgramServicesAmt |
| Management And General | $39 | ManagementAndGeneralAmt |
| Fundraising | $2 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,781 | TotalAmt |
| Program Services | $161,983 | ProgramServicesAmt |
| Management And General | $1,693 | ManagementAndGeneralAmt |
| Fundraising | $105 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,229 | TotalAmt |
| Program Services | $3,248 | ProgramServicesAmt |
| Management And General | $155,981 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| TEXTS & INSTRUCTIONAL M | $180,868 | $180,868 | ||
| STUDENT & TEACHER RECRU | $99,559 | $98,239 | $1,243 | $77 |
| PROFESSIONAL DEVELOPMEN | $35,021 | $35,021 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,141,967 | TotalAmt |
| Program Services | $10,720,762 | ProgramServicesAmt |
| Management And General | $1,328,539 | ManagementAndGeneralAmt |
| Fundraising | $92,666 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,034 | BOYAmt |
| EOY | $17,420 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,338,067 | BOYAmt |
| EOY | $4,618,942 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $335,596 | BOYAmt |
| EOY | $483,313 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $217,642 | BOYAmt |
| EOY | $231,437 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,659,165 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,368,597 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $286,427 | BOYAmt |
| EOY | $290,568 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,188,766 | BOYAmt |
| EOY | $5,641,680 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,045,472 | BOYAmt |
| EOY | $896,504 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $159,719 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,718,364 | BOYAmt |
| EOY | $276,297 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,763,836 | BOYAmt |
| EOY | $1,332,520 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,424,930 | BOYAmt |
| EOY | $4,309,160 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,424,930 | BOYAmt |
| EOY | $4,309,160 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,188,766 | BOYAmt |
| EOY | $5,641,680 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $884,230 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $90,000 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $90,000 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | KASIRER, LLC IS A NEW YORK BASED LOBBYING FIRM WORKING ON BEHALF OF OPPORTUNITY CHARTER SCHOOL TO ENGAGE ELECTED OFFICIALS WITH THE GOAL OF INVITING THEM TO OCS TO LEARN MORE ABOUT OUR WORK. | ExplanationTxt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $207,037 | OtherCostOrOtherBasisAmt |
| Depreciation | $199,605 | DepreciationAmt |
| Book Value | $7,432 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,333,319 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,056,578 | DepreciationAmt |
| Book Value | $276,741 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $118,809 | OtherCostOrOtherBasisAmt |
| Depreciation | $112,414 | DepreciationAmt |
| Book Value | $6,395 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $290,568 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO FUNDER | $228,558 |
| DEFERRED RENT | $8,102 |
| LEASE OBLIGATIONS | $39,637 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $276,297 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $13,026,197 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $13,026,197 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,026,197 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,141,967 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $12,141,967 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,141,967 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE CHARTER SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CHARTER SCHOOL IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. THE CHARTER SCHOOL IS SUBJECT TO TAXES ON UNRELATED BUSINESS INCOME (UBIT), IF APPLICABLE. FOR THE TAX YEARS ENDED JUNE 30, 2022 AND 2021, THE CHARTER SCHOOL DID NOT OWE ANY AMOUNTS IN UBIT. MANAGEMENT EVALUATED THE CHARTER SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE CHARTER SCHOOL HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. GENERALLY, THE CHARTER SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR THREE YEARS FROM THE DATE FILED, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | UPON PUBLICIZING ITS LOTTERY EACH YEAR FOR NEW STUDENTS, THE OPPORTUNITY CHARTER SCHOOL INCLUDES IN ITS PUBLICATION MATERIAL THE FOLLOWING DISCRIMINATION POLICY: THE SCHOOL SHALL NOT DISCRIMINATE ON THE BASIS OF ETHNICITY, NATIONAL ORIGIN, GENDER OR DISABILITY. |
| SCHEDULE E, PART I, LINE 6 | OPPORTUNITY CHARTER SCHOOL RECEIVES FEDERAL TITLE GRANTS AND IDEA FUNDS, AS WELL AS NEW YORK CITY DEPARTMENT OF EDUCATION FUNDS BASED ON PER PUPIL FTE HEADCOUNT. IN FY 2022, OPPORTUNITY CHARTER SCHOOL ALSO RECEIVED CARES ACT ESSER I FUNDS, ARP ESSER FUNDS, AND PPP LOAN FORGIVENESS. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | Yes (1) | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JESSICA MARCU | ||||||||||||||
| HEAD OF SCHOOL | $319,618 | $0 | $0 | $0 | $258 | $0 | $26,906 | $0 | $17,014 | $0 | $363,796 | $0 | $0 | $0 |
| EMILY SAMUELS | ||||||||||||||
| COO | $256,250 | $0 | $0 | $0 | $258 | $0 | $26,933 | $0 | $39,322 | $0 | $322,763 | $0 | $0 | $0 |
| LEONARD GOLDBERG | ||||||||||||||
| CEO | $187,500 | $0 | $0 | $0 | $258 | $0 | $19,715 | $0 | $33,715 | $0 | $241,188 | $0 | $0 | $0 |
| SADE MCCAW | ||||||||||||||
| DEPUTY HEAD OF SCHOOL | $180,674 | $0 | $0 | $0 | $48 | $0 | $18,976 | $0 | $22,440 | $0 | $222,138 | $0 | $0 | $0 |
| KAITLIN FRANCIS | ||||||||||||||
| HS PRINCIPAL | $177,469 | $0 | $0 | $0 | $54 | $0 | $18,640 | $0 | $15,313 | $0 | $211,476 | $0 | $0 | $0 |
| GAIL EDWARDS | ||||||||||||||
| HR DIRECTOR | $182,266 | $0 | $0 | $0 | $396 | $0 | $0 | $0 | $14,642 | $0 | $197,304 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 6 | FormAndLineReferenceDesc |
| Explanation | RETENTION BONUS PAID TO HEAD OF SCHOOL WAS SUBJECT TO A RESTRICTION AND REDUCTION IN THE EVENT THERE WAS A REDUCTION IN THE AID PAYABLE TO THE SCHOOL UNDER THE NEW YORK CHARTER SCHOOLS ACT. [WHILE A REDUCTION IN REVENUE DID OCCUR IN TAX YEAR 2021/FISCAL YEAR 2022, OTHER NET BUDGETARY OFFSETS ENABLED FULFILLMENT OF THE AGREEMENT]. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | FOR THE 2021 - 2022 SCHOOL YEAR OCS WAS FULLY BACK ONSITE. |
| FORM 990, PART VI, SECTION A, LINE 3 | THE DELEGATION OF THE ACCOUNTING MANAGER/CONTROLLER POSITION WAS OUTSOURCED TO AN OUTSIDE FIRM, KIWI PARTNERS, INC., THAT WORKS UNDER CONTRACT WITH OPPORTUNITY CHARTER SCHOOL AND REPORTS DIRECTLY TO THE CEO. IN FY 2022, KIWI PARTNERS, INC. RECEIVED $133,356 FOR SERVICES PROVIDED. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ACCOUNTANTS REVIEW THE FORM 990 WITH THE CEO, AND THE CEO REPORTS TO THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. THE 990 IS DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST FORMS ARE SUBMITTED TO THE HUMAN RESOURCES DEPARTMENT BY EACH TRUSTEE, OFFICER AND KEY EMPLOYEE ANNUALLY. THE HUMAN RESOURCES DEPARTMENT MANAGER RESOLVES ANY ISSUES RELATED TO THE CONFLICT OF INTEREST POLICY. IN THE EVENT OF A CONFLICT, THE INDIVIDUAL WITH SUCH CONFLICT IS PROHIBITED FROM PARTICIPATING IN THE DELIBERATION AND DECISION RELATED TO THE TRANSACTION. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE ORGANIZATION'S FINANCE COMMITTEE, IN COLLABORATION WITH THE CEO, USES COMPENSATION SURVEYS, RELATED MARKET RESEARCH, AND EVALUATION OF PERFORMANCE AND EXPERIENCE IN DETERMINING COMPENSATION FOR THE CEO AND IF APPLICABLE OTHER OFFICERS AND KEY EMPLOYEES. THE FINANCE COMMITTEE THEN PRESENTS THE RECOMMENDATIONS OF ANY INCREASES TO THE BOARD OF TRUSTEES. THE COMPENSATION DISCUSSIONS AND DETERMINATIONS REGARDING THE COMPENSATION ARRANGEMENT ARE DOCUMENTED IN THE RESPECTIVE CONTRACTS, WHICH ARE SIGNED BY THE BOARD CHAIR. THERE WERE NO OTHER OFFICERS OR KEY EMPLOYEES DURING THE YEAR. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION COMPLETES AN ANNUAL REPORT CONTAINING THIS INFORMATION. THIS REPORT IS PROVIDED TO THE NYC DEPARTMENT OF EDUCATION AND THE STATE EDUCATION DEPARTMENT AND IS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). |
| FORM 990, PART VII | THE ORGANIZATION, IN A FULL TRANSPARENCY POSTURE TO REPORTING, IS REPORTING ALL BENEFITS IN FULL IN PART VII, COLUMN F, AND NOT APPLYING THE $10,000 PER ITEM EXCEPTION FOR CERTAIN BENEFITS. |