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MASTERY PREP ELEMENTARY: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
MASTERY PREP ELEMENTARY (EIN 82-4221501)
Tax period
2018-07-01 to 2019-06-30
Filed
2020-03-06
IRS object ID
202000669349300900
Schema version
2018v3.1
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)
Return2020-03-06T07:18:08-06:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1610 W GERMANTOWN PIKE STE 400AddressLine1Txt
CityPLYMOUTH MEETINGCityNm
State AbbreviationPAStateAbbreviationCd
ZIP19462ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN824221501EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MASTERY PREP ELEMENTARY CHARTERBusinessNameLine1Txt
Business Name Line2SCHOOLBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMASTBusinessNameControlTxt
Phone2158669000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15700 WAYNE AVENUEAddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19144ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSCOTT GORDONPersonNm
Person TitleCEOPersonTitleTxt
Phone2158669000PhoneNum
Signature2020-03-03SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVE SEKERAKPreparerPersonNm
PTINP01395497PTIN
Phone2156433900PhoneNum
Preparation2020-03-03PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address67.137.57.251IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-03-03IPDt
IP Tm07:45:30IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id3EEEC8B090C07D7EECF61F1A8A191FC1967D2E7AAtSubmissionCreationDeviceId
At Submission Filing Device Id59AF7F7AE0AD7FB228FE1884CD01039D19CBB9C6AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Initial ReturnYes (X)InitialReturnInd
Principal OfficerSCOTT GORDONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15700 WAYNE AVENUEAddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19144ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,747,944GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.MASTERYCHARTER.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2015FormationYr
Legal Domicile StatePALegalDomicileStateCd
Activity Or MissionSTUDENTS LEARN THE SKILLS NEEDED FOR POST-SECONDARY SUCCESS AND ARE ABLE TO PURSUE THEIR DREAMS.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee35TotalEmployeeCnt
Total Volunteers18TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$1,380,318CYContributionsGrantsAmt
CY Program Service Revenue$2,361,959CYProgramServiceRevenueAmt
CY Investment Income$972CYInvestmentIncomeAmt
CY Other Revenue$4,695CYOtherRevenueAmt
CY Total Revenue$3,747,944CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$1,992,765CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$2,204,182CYOtherExpensesAmt
CY Total Expenses$4,196,947CYTotalExpensesAmt
CY Revenues Less Expenses-$449,003CYRevenuesLessExpensesAmt
Total Assets EOY$1,165,173TotalAssetsEOYAmt
Total Liabilities EOY$1,614,176TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances EOY-$449,003NetAssetsOrFundBalancesEOYAmt
MissionALL STUDENTS LEARN THE ACADEMIC AND PERSONAL SKILLS THEY NEED TO BE TRULY PREPARED FOR POSTSECONDARY SUCCESS AND ABLE TO PURSUE THEIR DREAMS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$3,603,598ExpenseAmt
Grant$0GrantAmt
Revenue$2,361,959RevenueAmt
DescMASTERY SCHOOLS INTEGRATES EDUCATIONAL BEST PRACTICES AND EFFECTIVE MANAGEMENT TO DRIVE STUDENT ACHIEVEMENT. OUR ACADEMIC STAFF IS OUTSTANDING AND RELENTLESSLY COMMITTED TO STUDENT ACHIEVEMENT AND CONTINUALLY IMPROVE THEIR CRAFT THROUGH HIGHLY-EFFECTIVE PROFESSIONAL DEVELOPMENT, COACHING, AND COLLABORATIVE SUPPORT. INSTRUCTION IS GROUNDED BY A COMMON PEDAGOGICAL VISION AND GUIDED BY RIGOROUS STANDARDS-BASED CURRICULA. WE ALIGN ASSESSMENTS TO CLEAR AND MEANINGFUL OBJECTIVES AND USE ASSESSMENT DATA TO TARGET AREAS OF NEED.MASTERY PREP ELEMENTARY CHARTER SCHOOL SERVES STUDENTS IN GRADES K-5.Desc
Total Program Service Expenses$3,603,598TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document15IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee35EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2158669000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15700 WAYNE AVENUEAddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19144ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
HOSEA HARVEY
BOARD MEMBER0.354.90Yes (X)$0$0$0
STACEY SELLERS
BOARD MEMBER0.354.90Yes (X)$0$0$0
JUDITH TSCHIRGI
BOARD MEMBER0.354.90Yes (X)$0$0$0
SULAIMAN RAHMAN
BOARD MEMBER0.354.90Yes (X)$0$0$0
SUZANNE BIEMILLER
BOARD MEMBER-AS OF OCTOBER 20180.354.90Yes (X)$0$0$0
GRAHAM FINNEY
SECRETARY0.354.90Yes (X)$0$0$0Yes (X)
DONALD KIMELMAN
TREASURER0.354.90Yes (X)$0$0$0Yes (X)
ROBERT VICTOR
EX-OFFICIO CHAIR0.354.90$0$0$0Yes (X)
RAYMOND FIELDS
PRINCIPAL-TRANSFERRED IN JUNE 201840.0040.00$76,725$69,527$6,520Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$76,725TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$69,527TotReportableCompRltdOrgAmt
Total Other Compensation$6,520TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MASTERY CHARTER SCHOOLS FOUNDATION
5700 WAYNE AVENUEPHILADELPHIAPA19144RENT$150,000
MASTERY CHARTER HIGH SCHOOL
5700 WAYNE AVENUEPHILADELPHIAPA19144MANAGEMENT AND TECHNOLOGY SERVICES$103,948
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Government Grants$256,384GovernmentGrantsAmt
All Other Contributions$1,123,934AllOtherContributionsAmt
Total Contributions$1,380,318TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
DISTRICT SUBSIDIES611110$2,321,826$2,321,826
E-RATE611110$36,545$36,545
STUDENT ACTIVITIES611110$3,588$3,588
FieldValueIRS element (for citing)
Total Program Service Revenue$2,361,959TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$972TotalRevenueColumnAmt
Exclusion$972ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business900099BusinessCd
Total Revenue Column$4,695TotalRevenueColumnAmt
Exclusion$4,695ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$4,695OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,747,944TotalRevenueColumnAmt
Related Or Exempt Func Income$2,361,959RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$5,667ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$167,321TotalAmt
Program Services$111,552ProgramServicesAmt
Management And General$55,769ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,430,917TotalAmt
Program Services$1,274,633ProgramServicesAmt
Management And General$156,284ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$67,489TotalAmt
Program Services$61,036ProgramServicesAmt
Management And General$6,453ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$203,325TotalAmt
Program Services$163,457ProgramServicesAmt
Management And General$39,868ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$123,713TotalAmt
Program Services$107,366ProgramServicesAmt
Management And General$16,347ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$232,183TotalAmt
Management And General$232,183ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$15,178TotalAmt
Program Services$8,500ProgramServicesAmt
Management And General$6,678ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$438,399TotalAmt
Program Services$436,944ProgramServicesAmt
Management And General$1,455ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$17,442TotalAmt
Management And General$17,442ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$142,535TotalAmt
Program Services$126,706ProgramServicesAmt
Management And General$15,829ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$77,112TotalAmt
Program Services$76,042ProgramServicesAmt
Management And General$1,070ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$747,737TotalAmt
Program Services$747,737ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$103,233TotalAmt
Program Services$103,233ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$4,400TotalAmt
Management And General$4,400ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$54,992TotalAmt
Program Services$54,992ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$37,025TotalAmt
Management And General$37,025ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SPECIAL EDUCATION$159,001$159,001
BOOKS$106,140$106,140
MEALS AND REFRESHMENTS$28,231$26,414$1,817
PRINCIPAL DISCRETIONARY$14,482$14,482

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$26,092TotalAmt
Program Services$25,363ProgramServicesAmt
Management And General$729ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,196,947TotalAmt
Program Services$3,603,598ProgramServicesAmt
Management And General$593,349ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$485,779EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$137,974EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$3,531EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$464,881LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$54,992LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$409,889EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$128,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,165,173EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$544,162EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
EOY$64,506EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
EOY$1,000,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$5,508EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,614,176EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
EOY-$449,003EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY-$449,003EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,165,173EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$449,003ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$77,005OtherCostOrOtherBasisAmt
Depreciation$2,070DepreciationAmt
Book Value$74,935BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$193,152OtherCostOrOtherBasisAmt
Depreciation$29,741DepreciationAmt
Book Value$163,411BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$194,724OtherCostOrOtherBasisAmt
Depreciation$23,181DepreciationAmt
Book Value$171,543BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$409,889TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
DUE FROM MASTERY CHARTER SCHOOL FOUNDATION$125,000
DUE FROM OTHER GOVERNMENTAL ENTITIES$3,000
FieldValueIRS element (for citing)
Total Book Value Other Assets$128,000TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO OTHER GOVERNMENTAL ENTITIESDesc
Amt$5,508Amt
FieldValueIRS element (for citing)
Total Liability$5,508TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$3,747,944TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$3,747,944RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,747,944TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,196,947TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$4,196,947ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,196,947TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE STUDENT/PARENT HANDBOOK IS DISTRIBUTED ANNUALLY TO ALL FAMILIES AND IS PUBLISHED ON OUR WEBSITE.
SCHEDULE E, PART I, LINE 6THE SCHOOL RECEIVES VARIOUS GRANTS FROM THE U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH THE PENNSYLVANIA DEPARTMENT OF EDUCATION, AND ALSO PARTICIPATES IN VARIOUS REIMBURSEMENT PROGRAMS WITH THE PENNSYLVANIA DEPARTMENT OF EDUCATION.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonRAYMOND FIELDSPersonNm
TitlePRINCIPAL-TRANSFERRED IN JUNE 2018TitleTxt
Base Compensation Filing Org$74,225BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$63,527CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$2,500BonusFilingOrganizationAmount
Bonus Related Organizations$6,000BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$3,104NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$3,416NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$79,829TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$72,943TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART IV, LINE 11F:MASTERY PREP ELEMENTARY CHARTER SCHOOL'S FINANCIAL STATEMENTS ARE PREPARED UNDER GOVERNMENTAL AUDITING STANDARDS, WHICH DO NOT REQUIRE DISCLOSURE OF MANAGEMENT'S EVALUATION OF UNCERTAIN TAX POSITIONS. MANAGEMENT HAS PERFORMED THIS EVALUATION AND IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THE SCHOOL'S TAX-EXEMPT STATUS.
FORM 990, PART VI, SECTION A, LINE 4UPDATED BYLAWS WERE ADOPTED ON DECEMBER 16, 2019, THAT INCLUDE THE FOLLOWING CHANGES: 1. BOARD MEMBERS CAN NOW ALSO BE ELECTED FROM PARENTS OF STUDENTS WHO GRADUATED FROM ANY MASTERY SCHOOL WITHIN THE PAST 4 YEARS AND WHO ARE NOMINATED BY THE MASTERY PARENT ACTION TEAM. 2. TERM LIMITS ON RE-ELECTION WERE REMOVED. 3. THE CHAIR OF THE BOARD OF TRUSTEES OF MASTERY CHARTER HIGH SCHOOL SERVES AS THE NON-VOTING, EX-OFFICIO CHAIR OF THE BOARD.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE MASTERY CHARTER HIGH SCHOOL CEO (HEREIN CEO) AND BOARD OF DIRECTORS REVIEW THE FORM 990 BEFORE IT IS SUBMITTED TO THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CEMPLOYEES AND COVERED PERSONS MUST ADHERE TO THE CONFLICT OF INTEREST POLICY. EMPLOYEES UNSURE AS TO WHETHER A CERTAIN TRANSACTION, ACTIVITY, OR RELATIONSHIP CONSTITUTES A CONFLICT OF INTEREST SHOULD DISCUSS IT WITH THEIR IMMEDIATE SUPERVISOR, OR HUMAN RESOURCES, FOR CLARIFICATION. ANY EXCEPTIONS TO THE POLICY MUST BE APPROVED IN WRITING BY THE CEO. FAILURE TO ADHERE TO THIS POLICY, INCLUDING FAILURE TO DISCLOSE ANY CONFLICTS OR TO SEEK AN EXCEPTION, MAY RESULT IN DISCIPLINARY ACTION, UP TO AND INCLUDING TERMINATION. COVERED PERSONS INCLUDE BOARD MEMBERS AND ADMINISTRATORS (DEFINED AS THOSE WHO (A) TAKE OR RECOMMEND OFFICIAL ACTION WHICH IS "NON-MINISTERIAL", THAT IS, THE ACTION IS DISCRETIONARY OR (B) WHO EXERCISE MANAGEMENT OR OPERATIONAL OVERSIGHT). ALL COVERED PERSONS SHALL FILE ANNUALLY A STATEMENT OF FINANCIAL INTEREST WITH THE SCHOOL AT WHICH THEY ARE EMPLOYED OR ON WHICH BOARD THEY SERVE. ANY COVERED PERSON WHO BELIEVES HIMSELF TO HAVE A CONFLICT SHOULD SEEK ADVICE OF COUNSEL AND, IF SO ADVISED, SHOULD RECUSE HIMSELF FROM PARTICIPATION IN THE ACTION CREATING THE POTENTIAL CONFLICT. IF THE COVERED PERSON IS A MEMBER OF THE BOARD AND, IF ADVISED BY COUNSEL, HE SHOULD ALSO DISCLOSE THE POTENTIAL CONFLICT AT THE MEETING OF THE BOARD. SUBJECT TO THE PROVISIONS OF THE PENNSYLVANIA PUBLIC OFFICIAL AND EMPLOYEE ETHICS ACT, CONTRACTS BETWEEN A MASTERY SCHOOL AND A BUSINESS IN WHICH THE COVERED PERSON OR HIS SPOUSE OR CHILD IS ASSOCIATED ARE PROHIBITED.
FORM 990, PART VI, SECTION B, LINE 15ATHE PRINCIPAL'S COMPENSATION IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. THE COMPENSATION COMMITTEE USES SURVEY DATA AND INFORMATION FROM COMPARABLE ORGANIZATIONS' FORM 990 TO ANALYZE AND COMPARE COMPENSATION AND MAKE RECOMMENDATIONS TO THE BOARD FOR ITS APPROVAL. THE DELIBERATION BY THE COMPENSATION COMMITTEE AND APPROVAL BY THE BOARD IS DOCUMENTED IN EACH COMMITTEE'S MINUTES. FORM 990, PART VI, SECTION B, LINE 15B: THE SCHOOL DOES NOT HAVE ANY OTHER COMPENSATED INDIVIDUALS THAT MEET THE INTERNAL REVENUE SERVICE DEFINITION OF OFFICER OR KEY EMPLOYEE.
FORM 990, PART VI, SECTION C, LINE 19MASTERY PREP ELEMENTARY CHARTER SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GCONSULTANT SERVICES: PROGRAM SERVICE EXPENSES 112,901. MANAGEMENT AND GENERAL EXPENSES 1,455. TOTAL EXPENSES 114,356. SUBSTITUTE TEACHERS: PROGRAM SERVICE EXPENSES 32,073. TOTAL EXPENSES 32,073. K-7 ALTERNATIVE PUPIL SUPPORT SERVICES: PROGRAM SERVICE EXPENSES 12,760. TOTAL EXPENSES 12,760. PROFESSIONAL SERVICES, SPECIAL EDUCATION: PROGRAM SERVICE EXPENSES 76,332. TOTAL EXPENSES 76,332. PARAPROFESSIONALS/AIDES: PROGRAM SERVICE EXPENSES 129,493. TOTAL EXPENSES 129,493. OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 73,285. TOTAL EXPENSES 73,285. PROFESSIONAL DEVELOPMENT-TRAINING: PROGRAM SERVICE EXPENSES 100. TOTAL EXPENSES 100.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (13 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
MASTERY CHARTER SCHOOL - THOMAS CAMPUS
5700 WAYNE AVENUEPHILADELPHIAPA19144204861191CHARTER SCHOOLPA501(C)(3)LINE 2N/A0
MASTERY CHARTER SCHOOL - SHOEMAKER CAMPUS
5700 WAYNE AVENUEPHILADELPHIAPA19144204861234CHARTER SCHOOLPA501(C)(3)LINE 2N/A0
MASTERY CHARTER SCHOOL - PICKETT CAMPUS
5700 WAYNE AVENUEPHILADELPHIAPA19144651308951CHARTER SCHOOLPA501(C)(3)LINE 2N/A0
MASTERY CHARTER SCHOOL - SMEDLEY ELEMENTARY
5700 WAYNE AVENUEPHILADELPHIAPA19144272575502CHARTER SCHOOLPA501(C)(3)LINE 2N/A0
MASTERY CHARTER SCHOOL - HARRITY ELEMENTARY
5700 WAYNE AVENUEPHILADELPHIAPA19144272575445CHARTER SCHOOLPA501(C)(3)LINE 2N/A0
HARDY WILLIAMS ACADEMY CHARTER SCHOOL
5700 WAYNE AVENUEPHILADELPHIAPA19144522173268CHARTER SCHOOLPA501(C)(3)LINE 2N/A0
MASTERY CHARTER SCHOOL - MANN ELEMENTARY
5700 WAYNE AVENUEPHILADELPHIAPA19144272575568CHARTER SCHOOLPA501(C)(3)LINE 2N/A0
MASTERY CHARTER SCHOOL - CLYMER ELEMENTARY
5700 WAYNE AVENUEPHILADELPHIAPA19144452107667CHARTER SCHOOLPA501(C)(3)LINE 2N/A0
GROVER CLEVELAND-MASTERY CHARTER SCHOOL
5700 WAYNE AVENUEPHILADELPHIAPA19144455142446CHARTER SCHOOLPA501(C)(3)LINE 2N/A0
MASTERY CHARTER SCHOOL PASTORIUS - RICHARDSON ELEMENTARY
5700 WAYNE AVENUEPHILADELPHIAPA19144462846820CHARTER SCHOOLPA501(C)(3)LINE 2N/A0
MASTERY CHARTER SCHOOL - GRATZ CAMPUS
5700 WAYNE AVENUEPHILADELPHIAPA19144452107493CHARTER SCHOOLPA501(C)(3)LINE 2N/A0
MASTERY CHARTER SCHOOL JOHN WISTER CAMPUS
5700 WAYNE AVENUEPHILADELPHIAPA19144812713543CHARTER SCHOOLPA501(C)(3)LINE 2N/A0
FREDERICK DOUGLASS MASTERY CHARTER SCHOOL
5700 WAYNE AVENUEPHILADELPHIAPA19144800619248CHARTER SCHOOLPA501(C)(3)LINE 2N/A0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd