2022-05-12T15:33:14-05:00 2021-06-30 420714325 RSM US LLP 4 TIMES SQAURE NEW YORK NY 10036 990 2020-07-01 201157094 OPPORTUNITY CHARTER SCHOOL OPPO 2128666137 240 WEST 113TH STREET NEW YORK NY 10026 MR LEONARD GOLDBERG CEO 2128666137 2022-05-10 1 MR LEONARD GOLDBERG 999009999 LYNNE JOHNSON P00757336 2123721000 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z MR LEONARD GOLDBERG 240 WEST 113TH STREET NEW YORK NY 10026 12152826 0 X WWW.OCSNY.ORG X 2004 NY 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. 8 8 90 8 0 0 17738 15753 12222934 12132106 6910 3192 31149 1775 12278731 12152826 0 0 0 0 9793149 9499250 0 0 37600 1797473 1447227 11590622 10946477 688109 1206349 4762302 6188766 2543721 2763836 2218581 3424930 X 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. 0 1 6876242 7699443 SPECIAL EDUCATION:- FOR 2020-21, THE OCS SPECIAL EDUCATION GRADUATION RATE WAS 92%, SCORING 30% ABOVE THE LAST AVAILABLE COMPARISON GROUP DATA FROM 2018-19. - FOR 2020-21, OCS STUDENTS IN THE LOWEST THIRD CITYWIDE, MOST OF WHOM ARE SPECIAL EDUCATION STUDENTS, ENROLLED IN COLLEGE AT A RATE OF 47%, 13% HIGHER THAN THE LAST AVAILABLE COMPARISON GROUP RATES FOR POSTSECONDARY ENROLLMENT RATE FROM 2018-19. 1452064 2217219 HIGH SCHOOL:- IN 2020-21, OCS ACHIEVED A FOUR-YEAR GRADUATION RATE OF 90%, SCORING 21% HIGHER THAN THE LAST AVAILABLE COMPARISON GROUP MEASURE FROM 2018-19.- IN 2020-21, OCS ACHIEVED 94% FOR 4-YEAR HIGH SCHOOL PERSISTENCE RATE, SCORING 12% HIGHER THAN THE LAST AVAILABLE COMPARISON GROUP METRIC FROM 2018-19. 1452065 2217219 MIDDLE SCHOOL:- IN 2020-21, OCS STUDENTS ACHIEVED AN ELA CORE COURSE PASSING RATE OF 93%, EXCEEDING THE LAST AVAILABLE COMPARISON GROUP PASSING RATE (2018-19) BY 8%.- IN 2020-21, OCS CORE COURSE PASSING RATES IN MATH, SCIENCE, AND SOCIAL STUDIES MATCHED OR EXCEEDED SCHOOL RATES AND COMPARISON GROUP METRICS FOR 2018-19. 9780371 1 1 0 1 0 0 0 0 0 0 1 0 0 0 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 19 0 1 90 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X MR LEONARD GOLDBERG CEO 2128666137 240 WEST 113TH STREET NEW YORK NY 10026 X PEGGY CULVER TRUSTEE 2.00 X 0 0 0 EVENA EVERETT-SUMRA SECRETARY/TREASURER (AS OF SEPT 20) 2.00 X 0 0 0 TASHEEM LOMAX-QUAYENORTEY TRUSTEE 2.00 X 0 0 0 ERIC LONDON TRUSTEE 2.00 X 0 0 0 JUNE SMITH TRUSTEE 2.00 X 0 0 0 MELBA WILSON TRUSTEE 2.00 X 0 0 0 JON SICHEL CHAIR 2.00 X X 0 0 0 TRACY HAMPTON VICE CHAIR (AS OF OCT 2020) 2.00 X X 0 0 0 LEONARD GOLDBERG CEO 60.00 X 218871 0 68007 JESSICA MARCU HEAD OF SCHOOL 50.00 X 259602 0 45193 EMILY SAMUELS COO 50.00 X 228758 0 82631 KAITLIN FRANCIS HS PRINCIPAL 50.00 X 150587 0 30116 GAIL EDWARDS HR DIRECTOR 50.00 X 159814 0 13844 NISA BILAL COORDINATOR OF SPECIAL EDUCATION 50.00 X 141447 0 18847 1159079 0 258638 19 0 1 0 WHITEMAN OSTERMAN & HANNA LP ONE COMMERCE PLAZA ALBANY NY 12260 LEGAL SERVICES 150881 SIGMA SYSTEMS GROUP INC 716 ST NICHOLAS AVE 1 NEW YORK NY 10031 TECHNOLOGY SERVICES 133483 KIWI PARTNERS INC 237 W 35TH ST SUITE 110 NEW YORK NY 10001 ACCOUNTING SERVICES 124415 RSM US LLP 5155 PAYSPHERE CIRCLE CHICAGO IL 60674 ACCOUNTING AND AUDITING 113145 AARON HAWN 140 CABRINI BLVD APT 96 NEW YORK NY 10033 DATA MANAGEMENT 103800 5 15753 15753 PER PUPIL FEES 611110 11449198 11449198 GOVERNMENT GRANTS 611110 682908 682908 12132106 3192 3192 OTHER INCOME 900099 1565 1565 STUDENT ACTIVITIES 900099 210 210 1775 12152826 12133881 0 3192 229091 206181 11455 11455 7068373 6722519 333353 12501 724385 688963 34162 1260 959605 913248 45223 1134 517796 491822 24455 1519 76564 76564 177132 177132 102036 102036 164955 129964 28011 6980 3926 1963 1963 152026 119240 32662 124 117000 111131 5526 343 185003 92484 92323 196 770 732 36 2 136388 134294 1971 123 163483 3249 160234 PROFESSIONAL DEVELOPMEN 94908 93508 1400 TEXTS & INSTRUCTIONAL M 55785 55785 STUDENT & TEACHER RECRU 17251 17251 10946477 9780371 1128506 37600 19520 11034 3940660 5338067 382993 335596 221471 217642 1633274 1346847 197658 286427 4762302 6188766 992360 1045472 1551361 1718364 2543721 2763836 X 2218156 3424930 425 0 2218581 3424930 4762302 6188766 1206349 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 102036 0 0 102036 0 PART II-B, LINE 1: 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. 207037 186340 20697 1298607 1046326 252281 127630 114181 13449 286427 DUE TO FUNDER 213604 DEFERRED RENT 2150 PAYCHECK PROTECTION PROGRAM LOAN 1451790 LEASE OBLIGATIONS 50820 1718364 X 12152826 0 12152826 0 12152826 10946477 0 10946477 0 10946477 PART X, LINE 2: 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, 2021 AND 2020, 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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 2021, OPPORTUNITY CHARTER SCHOOL ALSO RECEIVED CARES ACT ESSER I FUNDS. 1 X X X 0 0 0 0 0 0 0 0 0 EMILY SAMUELS COO 228500 0 0 0 258 0 24020 0 58611 0 311389 0 0 0 JESSICA MARCU HEAD OF SCHOOL 259344 0 0 0 258 0 27258 0 17935 0 304795 0 0 0 LEONARD GOLDBERG CEO 218613 0 0 0 258 0 22981 0 45026 0 286878 0 0 0 KAITLIN FRANCIS HS PRINCIPAL 150533 0 0 0 54 0 15812 0 14304 0 180703 0 0 0 GAIL EDWARDS HR DIRECTOR 159418 0 0 0 396 0 0 0 13844 0 173658 0 0 0 NISA BILAL COORDINATOR OF SPECIAL EDUCATION 141227 0 0 0 220 0 14852 0 3995 0 160294 0 0 0 FORM 990, PART III, LINE 3 DURING THE 2020 - 2021 SCHOOL YEAR OCS WAS FULLY REMOTE. WE PUT THE FOLLOWING REMOTE PLAN IN PLACE TO SUPPORT OUR STUDENTS WHILE LEARNING: - FULL DAY SYNCHRONOUS LEARNING THAT TOOK PLACE EACH DAY OF THE WEEK FOR STUDENTS. - OTHER FOLLOWING CLASSES WERE OFFERED: MATH, SOCIAL STUDIES, ENGLISH LANGUAGE ARTS, SCIENCE, MUSIC/ART, PHYSICAL EDUCATION AND READING/MATH INTERVENTION CLASSES. - EACH CLASS WAS 45 MINUTES LONG. STUDENTS AND STAFF WERE GIVEN A 15 MINUTE BREAK IN BETWEEN CLASSES. - EACH STUDENT WAS PROVIDED WITH A WORKING CHROMEBOOK ALONG WITH WIFI IF THERE WAS A NEED. - EACH TEACHER CREATED GOOGLE CLASSROOMS FOR EACH OF THEIR CLASSES. ALL OF THEIR CLASS MATERIALS WERE PLACED ON THIS PLATFORM. STUDENTS HAD ACCESS TO GOOGLE CLASSROOM AT ALL TIMES SO THEY COULD COMPLETE STUDENT WORK AT TIMES THAT ACCOMMODATED THEIR INDIVIDUAL SITUATIONS. - INTERVENTION AND SPECIAL EDUCATION PROGRAMMING (SELF-CONTAINED AND ICT CLASSES) CONTINUED TO BE OFFERED BY OUR SPECIAL EDUCATION TEACHERS. - RELATED SERVICES (SPEECH, COUNSELING, ETC) WERE PROVIDED TO ALL STUDENTS AS NEEDED AND MANDATED. - SPECIAL EDUCATION TEACHERS MONITORED EACH CLASS TO SUPPORT AND DIFFERENTIATE INSTRUCTION. - TEACHERS CREATED RIGOROUS AND DIFFERENTIATED ACTIVITIES IN GOOGLE CLASSROOM ALIGNED WITH THE CURRICULUM. - SPECIAL EDUCATION TEACHERS AND LEARNING SPECIALISTS PROVIDED OUR STUDENTS WITH STRATEGIES, SUGGESTIONS, GRAPHIC ORGANIZERS, OR ANY OTHER RESOURCES THAT ADDRESSED OUR STUDENTS' INDIVIDUAL LEARNING NEEDS. - ONLINE PROGRAMS WERE UTILIZED BY THE STUDENTS AND STAFF TO SUPPORT THE ONLINE LEARNING EXPERIENCE SUCH AS KAMI, BRAINPOP, FLOCABULARY, ZOOM, AND MANY OTHERS. - A SCHOOL PSYCHOLOGIST WAS HIRED TO WORK WITH OUR SOCIAL WORKERS TO SUPPORT THE MENTAL HEALTH NEEDS OF OUR STUDENTS AS WELL AS THE TRAUMA THEY WERE EXPERIENCING DURING THE COVID PANDEMIC. - FAMILIES WHO WERE EXPERIENCING HARDSHIP DUE TO COVID WERE PROVIDED WITH ANY NECESSARY PERSONAL ITEMS THEY NEEDED FROM THE SCHOOL. - STUDENTS PARTICIPATED IN OUR THREE-TIERED READING INTERVENTION PROGRAM WHERE THEY ARE PLACED BASED ON THEIR LEXILE LEVEL. DEPENDING ON THEIR CLASS PLACEMENT, THEY EITHER WORK ON THEIR PHONICS, READING COMPREHENSION, OR THEIR WRITING. FOR MATH, STUDENTS PARTICIPATED IN OUR ONLINE PROGRAM THAT SETS A PERSONALIZED LEARNING PATHWAY FOR EACH STUDENT BASED ON INITIAL KNOWLEDGE ASSESSMENTS. - EACH STUDENT WAS ASSIGNED A SOCIAL WORKER AND A SCHOOL CULTURE TEAM MEMBER WHO REACHED OUT TO THEM TO DISCUSS THEIR DAILY ATTENDANCE, ACADEMIC PROGRESS AND MENTAL WELL-BEING. TEACHERS AND MENTORS LOGGED ALL INDIVIDUAL CONTACTS WITH STUDENTS IN OUR STUDENT INFORMATION SYSTEM. WE CREATED A THREE-TIERED SYSTEM FOR CONTACTING STUDENTS. THE NUMBER OF TIMES A STUDENT AND THEIR PARENT WERE CONTACTED DEPENDED ON THE NUMBER OF ABSENCES THEY HAD AND IF THEY WERE FAILING CLASSES. - ADMINISTRATION, SOCIAL WORKERS, CULTURE TEAM MEMBERS, MENTORS, AND TEACHERS PARTICIPATED IN WEEKLY GRADE TEAM MEETINGS WITH TEACHERS AND OTHER STAFF MEMBERS TO ENSURE STUDENTS WERE ENGAGED IN THEIR LEARNING. - CREATED RIGOROUS AND DIFFERENTIATED ACTIVITIES IN GOOGLE CLASSROOM ALIGNED WITH THE CURRICULUM. 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 2021, KIWI PARTNERS, INC. RECEIVED $123,643 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. FORM 990, PART V, LINE 2A THE NUMBER OF EMPLOYEES WHO WORKED AT OCS FOR ALL OR PART OF 2019 WAS 110, NOT 196. AMENDED W-2'S DUE TO GROSS-UPS WERE ISSUED FOR SOME CURRENT AND FORMER EMPLOYEES IN CALENDAR 2019, BRINGING THE NUMBER OF W-2'S FILED TO 196.