2021-05-13T15:39:25-05:00 2020-06-30 420714325 RSM US LLP 4 TIMES SQAURE NEW YORK NY 10036 990 2019-07-01 201157094 OPPORTUNITY CHARTER SCHOOL OPPO 2128666137 240 WEST 113TH STREET NEW YORK NY 10026 MR LEONARD GOLDBERG CEO 2128666137 2021-05-12 1 LYNNE JOHNSON P00757336 2123721000 2019 2022-09-23 18:48:47Z MR LEONARD GOLDBERG 240 WEST 113TH STREET NEW YORK NY 10026 12278731 0 X WWW.OPPORTUNITYCHARTER.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 8 196 8 0 0 15850 17738 12181301 12222934 12903 6910 40350 31149 12250404 12278731 0 0 0 0 10480296 9793149 0 0 40279 2331216 1797473 12811512 11590622 -561108 688109 2664576 4762302 1134104 2543721 1530472 2218581 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 7004192 8423909 SPECIAL EDUCATION- FOR 2019-20, THE OCS SPECIAL EDUCATION GRADUATION RATE WAS 97%, 35% ABOVE THE LAST AVAILABLE COMPARISON GROUP DATA FROM 2018-19. - FOR 2019-20, OCS STUDENTS IN THE LOWEST THIRD CITYWIDE, MOST OF WHOM ARE SPECIAL EDUCATION STUDENTS, ENROLLED IN COLLEGE AT A RATE OF 63%, 29% HIGHER THAN THE LAST AVAILABLE COMPARISON GROUP RATES FOR POSTSECONDARY ENROLLMENT RATE FROM 2018-19. 1644804 1915087 HIGH SCHOOL- IN 2019-20, OCS ACHIEVED A FOUR-YEAR GRADUATION RATE OF 94%, SCORING 25% HIGHER THAN THE LAST AVAILABLE COMPARISON GROUP MEASURE FROM 2018-19.- IN 2019-20, OCS ACHIEVED 98% FOR 4-YEAR HIGH SCHOOL PERSISTENCE RATE, SCORING 16% HIGHER THAN THE LAST AVAILABLE COMPARISON GROUP METRIC FROM 2018-19. 1644804 1915087 MIDDLE SCHOOL- IN 2019-20, OCS STUDENTS ACHIEVED AN ELA CORE COURSE PASSING RATE OF 96%, EXCEEDED THE LAST AVAILABLE COMPARISON GROUP PASSING RATE (2018-19) BY 11%.- IN 2019-20, OCS CORE COURSE PASSING RATES IN MATH, SCIENCE, AND SOCIAL STUDIES EXCEEDED RATES FOR 2018-19 AND ALL EXCEEDED COMPARISON GROUP METRICS FROM 2018-19 AS WELL. 10293800 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 20 0 196 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 LEONARD GOLDBERG CEO 60.00 X 257412 0 78074 EMILY SAMUELS ASSISTANT HEAD OF SCHOOL 50.00 X 201378 0 82301 JESSICA MARCU HEAD OF SCHOOL 50.00 X 206286 0 40317 MARSHA CICERCHIA GUTIERREZ DIRECTOR OF STUDENT SUPPORT SERVICES 50.00 X 165350 0 48128 ALLISON JENSON DIR. OF STAFF DVLPMT (THRU SEP 2019) 50.00 X 173804 0 21877 NISA BILAL COORDINATOR OF SPECIAL EDUCATION 50.00 X 156623 0 22545 TAMARA ADAM TRUSTEE (THRU SEP 2019) 2.00 X 0 0 0 PEGGY CULVER TRUSTEE 2.00 X 0 0 0 EVENA EVERETT-SUMRA TRUSTEE (AS OF DEC 2019) 2.00 X 0 0 0 TASHEEM LOMAX-QUAYENORTEY TRUSTEE (AS OF DEC 2019) 2.00 X 0 0 0 ERIC LONDON TRUSTEE 2.00 X 0 0 0 JUNE SMITH TRUSTEE (CHAIR UNTIL SEP 2019) 2.00 X 0 0 0 MELBA WILSON TRUSTEE 2.00 X 0 0 0 JON SICHEL CHAIR (FROM SEP 2019) 2.00 X X 0 0 0 ALICE CUTLER VICE CHAIR 2.00 X X 0 0 0 TRACY HAMPTON SECRETARY/TREASURER 2.00 X X 0 0 0 1160853 0 293242 19 0 1 0 CHARTER SUBSTITUTE TEACHER NETWORK 73 W MONROE CHICAGO IL 60603 STAFFING AGENCY 209435 WHITEMAN OSTERMAN & HANNA LP ONE COMMERCE PLAZA ALBANY NY 12260 LEGAL SERVICES 196370 KIWI PARTNERS INC 237 W 35TH ST SUITE 110 NEW YORK NY 10001 ACCOUNTING SERVICES 135862 SIGMA SYSTEMS GROUP INC 716 ST NICHOLAS AVE 1 NEW YORK NY 10031 TECHNOLOGY SERVICES 126750 4 17738 17738 PER PUPIL FEES 611110 11616142 11616142 GOVERNMENT GRANTS 611110 606792 606792 12222934 6910 6910 STUDENT ACTIVITIES 900099 17075 17075 OTHER INCOME 900099 14074 14074 31149 12278731 12254083 0 6910 340368 306332 17018 17018 6962869 6636848 315671 10350 781852 745190 35450 1212 1189733 1134375 53906 1452 518327 493084 23584 1659 175238 175238 237883 237883 114100 114100 232087 191125 38397 2565 10288 5144 5144 136108 105947 30101 60 117000 111302 5324 374 242677 226471 15960 246 544 517 25 2 213097 210106 2794 197 191255 5749 185506 TEXTS & INSTRUCTIONAL M 70614 70614 STUDENT & TEACHER RECRU 38758 38316 442 PROFESSIONAL DEVELOPMEN 17824 17824 11590622 10293800 1256543 40279 20468 19520 1844126 3940660 238198 382993 227354 221471 1464742 1267084 334430 197658 2664576 4762302 1092934 992360 41170 1551361 1134104 2543721 X 1530472 2218156 425 1530472 2218581 2664576 4762302 688109 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 114100 0 0 114100 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 164787 42250 1130075 999884 130191 127630 102413 25217 197658 DUE TO FUNDER 87872 DEFERRED RENT 11699 PAYCHECK PROTECTION PROGRAM LOAN 1451790 1551361 X 12278731 0 12278731 0 12278731 11590622 0 11590622 0 11590622 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 YEAR ENDED JUNE 30, 2019, THE CHARTER SCHOOL PAID $13,354 IN UBIT, WHICH IS TO BE REFUNDED, PURSUANT TO THE 2020 REPEAL OF UBIT ON CERTAIN PRETAX BENEFITS. 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 TAX YEARS BEFORE 2017, 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. X 0 1 X X X 1 0 0 0 0 0 0 0 0 LEONARD GOLDBERG CEO 257154 0 0 0 258 0 27028 0 51046 0 335486 0 0 0 EMILY SAMUELS ASSISTANT HEAD OF SCHOOL 193500 0 0 0 7878 0 21145 0 61156 0 283679 0 0 0 JESSICA MARCU HEAD OF SCHOOL 201880 0 0 0 4406 0 21660 0 18657 0 246603 0 0 0 MARSHA CICERCHIA GUTIERREZ DIRECTOR OF STUDENT SUPPORT SERVICES 160949 0 0 0 4401 0 17362 0 30766 0 213478 0 0 0 ALLISON JENSON DIR. OF STAFF DVLPMT (THRU SEP 2019) 128520 0 0 0 45284 0 18249 0 3628 0 195681 0 0 0 NISA BILAL COORDINATOR OF SPECIAL EDUCATION 155431 0 0 0 1192 0 16445 0 6100 0 179168 0 0 0 PART I, LINE 1A TAX GROSS-UP FOR FEDERAL TAXABLE INCOME GENERATED AS A RESULT OF THE ORGANIZATION PAYING ON BEHALF OF EMPLOYEES ALL NYS/LOCAL TAXES THAT AROSE FROM CORRECTING TRS CLASSIFICATION AS A 414-H (PER THREE-YEAR LOOKBACK AGREEMENT). PART I, LINE 4A ALLISON JENSEN; $44,713 SEVERANCE FORM 990, PART III, LINE 3 THE ORGANIZATION NEEDED TO MAKE A SIGNIFICANT CHANGE TO HOW IT CONDUCTS ITS PROGRAM SERVICE ACTIVITIES DUE TO THE LOCKDOWN AND THE RESULTANT TRANSITION TO REMOTE LEARNING: PRIOR TO SCHOOLS BEING CLOSED IN MARCH OF 2019 ALL OF OUR TEACHERS ALREADY PREPARED GOOGLE CLASSROOMS WHERE STUDENTS WERE INVITED TO JOIN. STUDENTS WERE ALREADY FAMILIAR WITH HOW TO NAVIGATE THIS PLATFORM. IN ADDITION, THE FOLLOWING TOOK PLACE: - INTERVENTION AND SPECIAL EDUCATION PROGRAMMING WAS DELIVERED THROUGH THE SUPPORT OF OUR SPECIAL EDUCATION TEACHERS. - SPECIAL EDUCATION TEACHERS MONITORED EACH CLASS TO SUPPORT AND DIFFERENTIATE INSTRUCTION. - SPECIAL EDUCATION TEACHERS AND LEARNING SPECIALISTS PROVIDED OUR STUDENTS WITH STRATEGIES, SUGGESTIONS, GRAPHIC ORGANIZERS, OR ANY OTHER RESOURCES THAT BEST FITS EACH STUDENT'S LEARNING NEEDS. - STUDENTS PARTICIPATE 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 LEARNING PATHWAY FOR EACH STUDENT BASED ON INITIAL KNOWLEDGE ASSESSMENTS. - EACH STUDENT WAS ASSIGNED TWO MENTORS THAT REACHED OUT TO THEM TO DISCUSS THEIR DAILY ATTENDANCE AND ACADEMIC PROGRESS. TEACHERS AND MENTORS LOGGED ALL INDIVIDUAL CONTACTS WITH STUDENTS IN OUR STUDENT INFORMATION SYSTEM. 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 2020, KIWI PARTNERS, INC. RECEIVED $110,967 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.