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PASSAIC ARTS AND SCIENCE CHARTER SCHOOL: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
PASSAIC ARTS AND SCIENCE CHARTER SCHOOL (EIN 27-3706398)
Tax period
2019-07-01 to 2020-06-30
Filed
2021-04-08
IRS object ID
202120989349300117
Schema version
2019v5.0
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

FieldValueIRS element (for citing)
Return2021-04-08T09:07:42-07:00ReturnTs
Tax Period End2020-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN821362217PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BARRE & COMPANY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12204 MORRIS AVE STE 206AddressLine1Txt
CityUNIONCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07083ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN273706398EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PASSAIC ARTS AND SCIENCE CHARTER SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPASSBusinessNameControlTxt
Phone2017739140PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line133-00 BROADWAY SUITE 301AddressLine1Txt
CityFAIR LAWNCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07410ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNIHAT GUVERCINPersonNm
Person TitleLEAD PERSONPersonTitleTxt
Signature2021-04-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRichard BarrePreparerPersonNm
PTINP01434145PTIN
Phone9086863484PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

US Address USAddress

FieldValueIRS element (for citing)
Address Line133-00 BROADWAY SUITE 301AddressLine1Txt
CityFAIR LAWNCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07410ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$26,857,846GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addressilearnschools.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Legal Domicile StateNJLegalDomicileStateCd
Activity Or MissionThe Passaic Arts and Science Charter School (PASCS) Mission is to provide the ideal environment for the intellectual and social development for its students by utilizing a combined effort of students, educators, families, and the community as a whole. PASCS believes an effective and adequate education necessary for citizens of the future relies heavily on a multidimensional academic curriculum in which all core subjects will be blended together through various teaching methods while promoting the development of a strong character that supports and respects society. PASCS believes that focusing on an overall high academic achievement includes providing opportunities for individual skills and talents to develop to higher levels. This inspires in students a lifelong love of learning and desire for self-improvement and creativity.In addition, the mission and vision of PASCS considers the educational goals that the New Jersey Department of Education has established for all students. This isActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee416TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$23,208,046PYContributionsGrantsAmt
CY Contributions Grants$26,658,772CYContributionsGrantsAmt
PY Program Service Revenue$22,388PYProgramServiceRevenueAmt
CY Program Service Revenue$93,485CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue-$231,864PYOtherRevenueAmt
CY Other Revenue-$637,766CYOtherRevenueAmt
PY Total Revenue$22,998,570PYTotalRevenueAmt
CY Total Revenue$26,114,491CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$13,872,198PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$16,012,663CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$7,639,826PYOtherExpensesAmt
CY Other Expenses$8,441,563CYOtherExpensesAmt
PY Total Expenses$21,512,024PYTotalExpensesAmt
CY Total Expenses$24,454,226CYTotalExpensesAmt
PY Revenues Less Expenses$1,486,546PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,660,265CYRevenuesLessExpensesAmt
Total Assets BOY$8,271,458TotalAssetsBOYAmt
Total Assets EOY$14,029,248TotalAssetsEOYAmt
Total Liabilities BOY$6,194,139TotalLiabilitiesBOYAmt
Total Liabilities EOY$10,291,664TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,077,319NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,737,584NetAssetsOrFundBalancesEOYAmt
MissionThe Passaic Arts and Science Charter School (PASCS) Mission is to provide the ideal environment for the intellectual and social development for its students by utilizing a combined effort of students, educators, families, and the community as a whole. PASCS believes an effective and adequate education necessary for citizens of the future relies heavily on a multidimensional academic curriculum in which all core subjects will be blended together through various teaching methods while promoting the development of a strong character that supports and respects society. PASCS believes that focusing on an overall high academic achievement includes providing opportunities for individual skills and talents to develop to higher levels. This inspires in students a lifelong love of learning and desire for self-improvement and creativity.In addition, the mission and vision of PASCS considers the educational goals that the New Jersey Department of Education has established for all students. This isMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$15,420,264ExpenseAmt
DescPassaic Arts and Science Charter School provides a full range of educational services appropriate to Grades K-12. These services include regular, as well as special education and basic skills instruction. The Charter School completed the 2018-2019 school year with an enrollment of 1,447 students.Desc
Total Program Service Expenses$15,420,264TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document46IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee416EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonORGANIZATIONPersonNm
Phone2017739140PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line133-00 BROADWAYAddressLine1Txt
CityFAIRLAWNCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07410ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
VERA EVANGELISTA
Vice President0.000.00Yes (X)$0$0$0
JOSEPH ULUSOY
Trustee0.000.00Yes (X)$0$0$0
JULIAN CABRERA
Trustee2.000.00Yes (X)$0$0$0
MONA DAVID
Pres-Trustee2.000.00Yes (X)$0$0$0
TAWANA WILDER
Trustee2.000.00Yes (X)$0$0$0
NIHAT GUVERCIN
LEAD PERSON40.000.00Yes (X)$0$0$0
CHRISTOPHER LESSARD
Treasurer10.000.00Yes (X)$0$0$0
FALISA MCARTHUR
Trustee2.000.00Yes (X)$0$0$0
DURIM MEMEDI
Vice President40.000.00$0$0$0Yes (X)
DANIEL CARHART
SCHOOL KEY EMPL40.000.00$0$0$0Yes (X)
MUSTAFA COBAN
BUS ADM/BD SECY40.000.00$0$0$0Yes (X)
HARUNN CELIK
SCHOOL KEY EE40.000.00$0$0$0Yes (X)
JOANNA ELIA
SCHOOL KEY EE40.000.00$0$0$0Yes (X)
CHRISTINA ROMAN
SCHOOL KEY EE40.000.00$0$0$0Yes (X)
ABDULLAH ZORBA
SCHOOL KEY EE40.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MASCHIOS FOOD SERVICES INC
525 E MAIN STREETCHESTERNJ07930FOOD SERVICE$1,225,780
CDW GOVERNMENT
75 REMITTANCE DRCHICAGOIL60675SCHOOL EQUIPMENT$185,903
PROACADEMY FURNITURE
1 MADISON STE RUTHERFORDNJ07073FURNITURE LEASE AND PURCH$147,713
PEARSON
13036 COLLECTION CENTER DRCHICAGOIL60693SCHOOL BOOKS$216,627
THERAPY SOURCE
5215 MILITIA ROADPLYMOUTH METTINGPA19462GUIDANCE COUNSELING$141,850
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Government Grants$24,575,615GovernmentGrantsAmt
All Other Contributions$2,083,157AllOtherContributionsAmt
Total Contributions$26,658,772TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescOTHER PROGRAM REVENUE-LINE 2Desc
Total Revenue Column$93,485TotalRevenueColumnAmt
Related Or Exempt Func Income$93,485RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$93,485TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$105,589GrossSalesOfInventoryAmt
Cost Of Goods Sold$743,355CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$637,766TotalRevenueColumnAmt
Related Or Exempt Func Income-$637,766RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$26,114,491TotalRevenueColumnAmt
Related Or Exempt Func Income-$544,281RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$414,814TotalAmt
Management And General$414,814ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$11,287,857TotalAmt
Program Services$7,287,709ProgramServicesAmt
Management And General$4,000,148ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$10,378TotalAmt
Program Services$6,699ProgramServicesAmt
Management And General$3,679ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,982,272TotalAmt
Program Services$1,279,615ProgramServicesAmt
Management And General$702,657ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$2,317,342TotalAmt
Program Services$1,495,913ProgramServicesAmt
Management And General$821,429ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$7,494TotalAmt
Management And General$7,494ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$23,575TotalAmt
Management And General$23,575ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,776,941TotalAmt
Program Services$1,792,598ProgramServicesAmt
Management And General$984,343ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,448,244TotalAmt
Program Services$922,503ProgramServicesAmt
Management And General$525,741ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,756,689TotalAmt
Program Services$1,779,524ProgramServicesAmt
Management And General$977,165ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$809TotalAmt
Management And General$809ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$312,351TotalAmt
Program Services$201,632ProgramServicesAmt
Management And General$110,719ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PENSION EXPENSE-ADJUSTED$1,013,231$654,071$359,160
CAPITAL OUTLAY$102,229$102,229

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$24,454,226TotalAmt
Program Services$15,420,264ProgramServicesAmt
Management And General$9,033,962ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,633,050BOYAmt
EOY$8,434,277EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,223,597BOYAmt
EOY$889,314EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$23,582BOYAmt
EOY$23,582EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$164,600BOYAmt
EOY$231,900EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,973,620LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$895,227LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$958,203BOYAmt
EOY$1,078,393EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$3,268,426BOYAmt
EOY$3,371,782EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$8,271,458BOYAmt
EOY$14,029,248EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$801,619BOYAmt
EOY$206,791EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
EOY$3,039,945EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,392,520BOYAmt
EOY$7,044,928EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,194,139BOYAmt
EOY$10,291,664EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,939,052BOYAmt
EOY$3,662,584EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$138,267BOYAmt
EOY$75,000EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,077,319BOYAmt
EOY$3,737,584EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,271,458BOYAmt
EOY$14,029,248EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,660,265ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consol And Sep Basis Fincl StmtYes (X)ConsolAndSepBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteefalseAuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,455,485OtherCostOrOtherBasisAmt
Depreciation$647,656DepreciationAmt
Book Value$807,829BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$518,135OtherCostOrOtherBasisAmt
Depreciation$247,571DepreciationAmt
Book Value$270,564BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,078,393TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
DEFERRED OUTFLOWS OF RESOURCES - PENSION$3,371,782
INTERCO REC
FieldValueIRS element (for citing)
Total Book Value Other Assets$3,371,782TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DEFERRED INFLOWS$1,892,489
NET PENSION LIABILITY$5,152,439
FieldValueIRS element (for citing)
Total Liability$7,044,928TotalLiabilityAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Line 3 - Racially Nondiscriminatory Policy PublicizedPASSAIC ARTS AND SCIENCE CHARTER SCHOOL MAINTAINS A RACIALLY NONDISCRIMINATORY POLICY TOWARDS ALL STUDENTS, IN THAT NO STUDENT, OR EMPLOYEE, SHALL BE SUBJECTED TO DISCRIMINATION IN ANY EDUCATIONAL PROGRAM OR ACTIVITY OF THE SCHOOL ON THE BASIS OF RACE, COLOR, CREED, NATIONAL ORIGIN, ANCESTRY, AGE, MARITAL STATUS, DOMESTIC PARTNERSHIP STATUS, AFFECTIONAL OR SEXUAL ORIENTATION, GENDER IDENTITY OR EXPRESSION, GENETIC INFORMATION, SEX, DISABILITY OR ATYPICAL HEREDITARY CELLULAR OR BLOOD TRAIT OF ANY INDIVIDUAL, OR BECAUSE OF LIABILITY FOR SERVICE IN THE UNITED STATES ARMED FORCES, NATIONALITY, NATIONAL ORIGIN, PLACE OF RESIDENCE IN THE SCHOOL, SOCIAL OR ECONOMIC CONDITION, NONAPPLICABLE DISABILITY OR BECAUSE OF GENETIC INFORMATION OR REFUSAL TO SUBMIT TO OR MAKE AVAILABLE THE RESULTS OF A GENETIC TEST. THE RACIALLY NONDISCRIMINATORY POLICY IS EXPRESSLY STATED THE SCHOOL BY-LAWS AND POLICIES, AND IS COMMUNICATED TO STUDENTS AND PARENTS. THE SCHOOL INTENDS TO PUBLISH THIS POLICY IN ITS BROCHURE AND ON ITS WEBSITE.IN ADDITION, PASSAIC ARTS AND SCIENCE CHARTER SCHOOL CUSTOMARILY DRAWS ITS STUDENTS FROM LOCAL COMMUNITIES, AND FURTHER, THE CHARTER SCHOOL ENROLLS STUDENTS OF RACIAL MINORITY GROUPS IN MEANINGFUL NUMBERS
Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
Schedule E, Line 5 - Explanation of Organization Discrimination by Race
Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental AgencyTHE CHARTER SCHOOL RECEIVES PUBLIC ASSISTANCE BY WAY OF PERCENTAGE OF LOCAL TAX LEVY PURSUANT TO REGULATIONS PROMULGATED BY THE STATE OF NEW JERSEY DEPARTMENT OF EDUCATION. IN ADDITION, THE CHARTER SCHOOL RECEIVES FEDERAL ASSISTANCE BY WAY OF GRANTS FROM NCLB/TITLE I AND I.D.E.A. PROGRAMS. OTHER FINANCIAL ASSISTANCE FROM GOVERNMENTAL PROGRAMS IS ALSO AVAILABLE VIA APPLICATION.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 11b: Form 990 Review ProcessTHE BOARD OF TRUSTEES AND DESIGNATED SCHOOL OFFICIALS REVIEW THE TAX FORM 990 RETURN PRIOR TO SUBMISSION AND FILING WITH THE IRS.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of ConflictsEACH SCHOOL OFFICIAL AND KEY EMPLOYEE, AND EACH MEMBER OF THE BOARD OF TRUSTEES MUST COMPLETE A "SCHOOL ETHICS/PERSONAL/RELATIVE DISCLOSURE STATEMENT," PURSUANT TO APPLICABLE NEW JERSEY STATE LAW. THESE FORMS ARE FILED WITH THE APPROPRIATE GOVERNMENTAL ENTITIES, ALSO PER APPLICABLE NEW JERSEY STATE LAW.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top ManagementSALARY AND COMPENSATION OF THE CEO/LEAD PERSON OF THE SCHOOL IS REVIEWED AND EVALUATED BY BOARD OF TRUSTEES OF THE PASSAIC ARTS AND SCIENCE CHARTER SCHOOL ON AN ANNUAL BASIS. IN CONDUCTING SUCH REVIEW AND EVALUATION, FACTORS SUCH AS PERSONAL STRENGTHS AND WEAKNESSES, AS WELL AS GOALS AND ACHIEVEMENTS OF THE CHARTER SCHOOL, AND COMPARABLE SALARY DATA ARE ALL GIVEN DUE WEIGHT AND CONSIDERATION. THE ULTIMATE COMPENSATION EVALUATION AND RECOMMENDATION IS THEREAFTER APPROVED BY THE BOARD OF TRUSTEES OF THE CHARTER SCHOOL.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key EmployeesSALARY AND COMPENSATION OF OFFICERS, KEY EMPLOYEES AND ALL TEACHERS ARE REVIEWED AND EVALUATED BY THE CHARTER SCHOOL LEAD PERSON AND BUSINESS ADMINSTRATOR ON AN ANNUAL BASIS. IN CONDUCTING SUCH REVIEW AND EVALUATION, FACTORS SUCH AS TEACHER PERFORMANCE, EDUCATION, EXPERIENCE, LONGEVITY AND COMPARABLE AREA STANDARDS FOR THE PROFESSION, ARE GIVEN DUE WEIGHT AND CONSIDERATION. ALL SUCH COMPENSATION EVALUATIONS AND RECOMMENDATIONS ARE REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES OF THE CHARTER SCHOOL.
Form 990, Part VI, Line 19: Other Organization Documents Publicly AvailableTHE MINUTES FOR THE MEETINGS OF THE BOARD OF TRUSTEES OF THE PASSAIC ARTS AND SCIENCE CHARTER SCHOOL ARE AVAILABLE TO THE PUBLIC ON THE SCHOOL'S WEBSITE. ANNUAL AUDIT AND FINANCIAL REPORTS OF THE CHARTER SCHOOL ARE AVAILABLE ON THE STATE OF NEW JERSEY DEPARTMENT OF EDUCATION WEBSITE. OTHER CHARTER SCHOOL INFORMATION IS AVAILABLE ON THE SCHOOL WEBSITE, OR WILL BE PROVIDED UPON REQUEST.
DOCUMENT RETENTION & DESTRUCTION POLICYTHE CHARTER SCHOOL FOLLOWS STATE AND FEDERAL REGULATIONS AND STANDARDS GOVERNING RECORD RETENTION AND DESTRUCTION.
WHISTLEBLOWER POLICYPASSAIC ARTS AND SCIENCE CHARTER SCHOOL HAS AN EXPRESS WRITTEN WHISTLEBLOWER POLICY, AS FOLLOWS: THE BOARD PROHIBITS DISCRIMINATION OR RETALIATION AGAINST ANY SCHOOL EMPLOYEE WHO DOES ANY OF THE FOLLOWING:A. DISCLOSES OR THREATENS TO DISCLOSE TO A SUPERVISOR OR TO A PUBLIC BODY AN ACTIVITY, POLICY OR PRACTICE OF THE BOARD THAT THE EMPLOYEE REASONABLY BELIEVES IS IN VIOLATION OF A LAW, OR A RULE OR REGULATION ESTABLISHED PURSUANT TO LAW;B. PROVIDES INFORMATION TO, OR TESTIFIES BEFORE, ANY PUBLIC BODY CONDUCTING AN INVESTIGATION, HEARING OR INQUIRY INTO ANY VIOLATION OF LAW, OR A RULE OR REGULATION ESTABLISHED PURSUANT TO LAW BY THE BOARD; ORC. OBJECTS TO, OR REFUSES TO PARTICIPATE IN ANY ACTIVITY, POLICY OR PRACTICE WHICH THE EMPLOYEE REASONABLY BELIEVES IS IN VIOLATION OF LAW, RULE OR REGULATION; IS FRAUDULENT OR CRIMINAL; OR IS INCOMPATIBLE WITH PUBLIC HEALTH, SAFETY OR WELFARE OR PROTECTION OF THE ENVIRONMENT.THE BOARD SHALL ENSURE THAT NOTICES ARE POSTED CONSPICUOUSLY IN EACH SCHOOL, INFORMING EMPLOYEES THAT THEY ARE PROTECTED UNDER THE CONSCIENTIOUS EMPLOYEE PROTECTION ACT.