21ST CENTURY CYBER CHARTER SCHOOL: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- 21ST CENTURY CYBER CHARTER SCHOOL (EIN 23-3086998)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-05-03
- IRS object ID
- 201621249349300547
- Schema version
- 2014v6.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-05-03T11:50:10-05:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 232415973 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HERBEIN COMPANY INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2763 CENTURY BOULEVARD | AddressLine1Txt |
| City | READING | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19610 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 233086998 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 21ST CENTURY CYBER CHARTER SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | 21ST | BusinessNameControlTxt |
| Phone | 4848755400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 126 WALLACE AVENUE | AddressLine1Txt |
| City | DOWNINGTOWN | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19335 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KIM MCCULLY | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 4848755400 | PhoneNum |
| Signature | 2016-05-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LINDA S HIMEBACK | PreparerPersonNm |
| PTIN | P00042618 | PTIN |
| Phone | 6103781175 | PhoneNum |
| Preparation | 2016-05-02 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KIM MCCULLY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 126 WALLACE AVENUE | AddressLine1Txt |
| City | DOWNINGTOWN | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19335 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,630,839 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.21CCCS.ORG | WebsiteAddressTxt |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Other Organization Dsc | CHARTER SCHOOL | OtherOrganizationDsc |
| Formation | 2001 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | PROGRAM DESIGNED TO ENGAGE STUDENTS IN A HIGHLY MOTIVATIONAL, STUDENT- CENTERED EDUCATIONAL PROGRAM THAT UTILIZES THE LATEST INFORMATION AND COMMUNICATION TECHNOLOGY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 90 | TotalEmployeeCnt |
| Total Volunteers | 14 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,127,512 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,626,229 | CYProgramServiceRevenueAmt |
| PY Investment Income | $6,631 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,610 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $10,134,143 | PYTotalRevenueAmt |
| CY Total Revenue | $9,630,839 | 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 | $5,836,314 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,300,205 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,007,084 | PYOtherExpensesAmt |
| CY Other Expenses | $2,804,592 | CYOtherExpensesAmt |
| PY Total Expenses | $8,843,398 | PYTotalExpensesAmt |
| CY Total Expenses | $9,104,797 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,290,745 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $526,042 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,915,445 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,921,478 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,064,750 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $13,336,170 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,850,695 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$4,414,692 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE 21ST CENTURY CYBER CHARTER SCHOOL MISSION IS TO PROVIDE STUDENTS, FOR WHOM AN ASYNCHRONOUS ENVIRONMENT IS AN APPROPRIATE EDUCATIONAL SETTING, WITH AN INDIVIDUALIZED LEARNING PROGRAM UTILIZING THE LATEST INFORMATION AND COMMUNICATIONS TECHNOLOGY. THE BASIS FOR ALL LEARNING PLANS IS TO MAXIMIZE STUDENT ACHIEVEMENT OF THE PENNSYLVANIA ACADEMIC STANDARDS WHILE DEVELOPING HIGHER ORDER THINKING AND COMPLEX PROBLEM-SOLVING SKILLS. 21ST CENTURY CYBER CHARTER SCHOOL WILL ASSURE THAT STUDENTS MASTER ESSENTIAL CONTENT AND SKILLS WHILE PREPARING THEM FOR THEIR FUTURE GOALS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $9,104,797 | ExpenseAmt |
| Revenue | $9,626,229 | RevenueAmt |
| Desc | PROGRAM DESIGNED TO ENGAGE STUDENTS IN A HIGHLY MOTIVATIONAL, STUDENT- CENTERED EDUCATIONAL PROGRAM THAT UTILIZES THE LATEST INFORMATION AND COMMUNICATION TECHNOLOGY. 21CCCS WAS NOTIFIED IN JUNE 2011 THAT ITS CHARTER HAD BEEN RENEWED EFFECTIVE JULY 1, 2011 FOR ANOTHER 5 YEARS. THE CHARTER SCHOOL ALSO MADE ADEQUATE YEARLY PROGRESS (AYP) IN 2010-2011, ONE OF ONLY TWO CYBER CHARTER SCHOOLS IN PENNSYLVANIA TO DO SO AND REPEATED AYP ACHIEVEMENT AS OF ONE OF ONLY THREE CYBER CHARTER SCHOOLS IN PENNSYLVANIA WITH 2011-12 SCHOOL YEAR. THE CHARTER SCHOOL IS THE ONLY STATEWIDE CYBER CHARTER TO HAVE ACHIEVED AYP FOR FIVE CONSECUTIVE YEARS (2004-2005 THROUGH 2011-12).THE SCHOOL'S STUDENT PERFORMANCE PROFILE SCORE FOR THE 2014-15 SCHOOL YEAR WAS 69.2 OUT OF 100 AVERAGE DAILY MEMBERSHIPS FOR THE FISCAL YEAR ENDED JUNE 30, 2015 WERE 831.724 STUDENTS. THE CHARTER SCHOOL SUBMITTED THE CHARTER RENEWAL IN SEPTEMBER 2015 FOR THE NEXT FIVE YARS AND EXPECTS TO RECEIVE A RESPONSE ON THE RENWAL IN THE SPRING OF 2016. | Desc |
| Total Program Service Expenses | $9,104,797 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | 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 | 0 | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 33 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 90 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | 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 | Yes (1) | 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 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4848755400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 126 WALLACE AVENUE | AddressLine1Txt |
| City | DOWNINGTOWN | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19335 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DR THOMAS NEWCOME | ||||||
| CHAIRPERSON | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DR TIMOTHY WADE | ||||||
| VICE-CHAIRPERSON | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DR BARRY GALASSO | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT COPELAND | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR MERLE HOROWITZ | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR JOSEPH O'BRIEN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR LAWRENCE O'SHEA | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR WILLIAM KEILBAUGH | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR ALAN LONOCONUS | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR JOHN GEORGE | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HEATHER SABOORI | ||||||
| PARENT REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GEMMA BALDON | ||||||
| PARENT REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SHAWN FILBY | ||||||
| PARENT REPRESENTATIVE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARK KLEIN ESQUIRE | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KIM MCCULLY | ||||||
| CEO | 40.00 | Yes (X) | $106,081 | $0 | $16,519 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $106,081 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $16,519 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHESTER COUNTY INTERMEDIATE UNIT | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 455 BOOT ROAD | AddressLine1Txt |
| City | DOWNINGTOWN | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19335 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | PROFESSIONAL AND SUPPORT SERVICES | ServicesDesc |
| Compensation | $108,408 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| INSTRUCTIONAL SERVICES | 611600 | $5,492,697 | $5,492,697 |
| ADMINISTRATION & FINAN | 611600 | $1,819,016 | $1,819,016 |
| INSTRUCTIONAL STUDENT | 611710 | $1,750,478 | $1,750,478 |
| OPERATION & MAINTENANC | 611600 | $503,487 | $503,487 |
| NONINSTRUCTIONAL SERVI | 611600 | $60,551 | $60,551 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,626,229 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,610 | TotalRevenueColumnAmt |
| Exclusion | $4,610 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,630,839 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,626,229 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,610 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,600 | TotalAmt |
| Program Services | $122,600 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,200,232 | TotalAmt |
| Program Services | $4,200,232 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,977,373 | TotalAmt |
| Program Services | $1,977,373 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,173 | TotalAmt |
| Program Services | $41,173 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| INSTRUCTIONAL - REGULAR | $942,120 | $942,120 |
| ADMINISTRATION & FINANC | $607,840 | $607,840 |
| INSTRUCTIONAL - STUDENT | $537,252 | $537,252 |
| OPERATION & MAINTENANCE | $302,700 | $302,700 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $373,507 | TotalAmt |
| Program Services | $373,507 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,104,797 | TotalAmt |
| Program Services | $9,104,797 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,503,534 | BOYAmt |
| EOY | $2,922,293 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,431,138 | BOYAmt |
| EOY | $1,195,050 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,876 | BOYAmt |
| EOY | $2,124 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,446,902 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $596,657 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,886,897 | BOYAmt |
| EOY | $3,850,245 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $951,766 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,915,445 | BOYAmt |
| EOY | $8,921,478 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,362,408 | BOYAmt |
| EOY | $816,755 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,243 | BOYAmt |
| EOY | $7,399 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $411,374 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $281,725 | BOYAmt |
| EOY | $12,512,016 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,064,750 | BOYAmt |
| EOY | $13,336,170 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,850,695 | BOYAmt |
| EOY | -$4,414,692 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,850,695 | BOYAmt |
| EOY | -$4,414,692 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,915,445 | BOYAmt |
| EOY | $8,921,478 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $526,042 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$10,791,429 | PriorPeriodAdjustmentsAmt |
| 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 D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,674,868 | OtherCostOrOtherBasisAmt |
| Depreciation | $75,908 | DepreciationAmt |
| Book Value | $3,598,960 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $772,034 | OtherCostOrOtherBasisAmt |
| Depreciation | $520,749 | DepreciationAmt |
| Book Value | $251,285 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,850,245 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| PENSION CONTRIBUTIONS | $824,109 |
| DEFERRED PENSION EXPENSE | $127,657 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $951,766 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| COMPENSATED ABSENCE & OTHER POST EMPLOYMENT BENEFITS | $282,016 |
| NET PENSION LIABILITY | $12,230,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $12,512,016 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $9,630,839 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,630,839 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $9,630,839 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,104,797 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,104,797 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,104,797 | TotalExpensesPerForm990Amt |
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 | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE 21ST CENTURY CYBER SCHOOL WILL NOT DISCRIMINATE IN ITS ADMISSION POLICIES OR PRACTICES ON THE BASIS OF INTELLECTUAL ABILITY OR STATUS AS A PERSON WITH A DISABILITY. THE NATURE OF A CYBER SCHOOL ELIMINATES MOST OF THE PHYSICAL BARRIERS TO PARTICIPATION. THE STUDENT-CENTERED NATURE OF THE CURRICULUM WILL ACCOMMODATE LEARNING DIFFERENCES. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE BOARD OF DIRECTORS REVIEW ALL FINANCIAL STATEMENTS AND TAX RETURNS PRIOR TO SUBMISSION. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD OF DIRECTORS MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | SALARIES FOR TOP MANAGEMENT POSITIONS HAVE BEEN CALCULATED BASED ON A BENCHMARK ANALYSIS OF SALARIES THAT ARE PAID FOR SIMILAR POSITIONS IN THE SURROUNDING SCHOOL DISTRICTS, SCHOOL DISTRICTS WITH A SIMILAR ENROLLMENT POPULATION/SIZE AND SALARIES FROM OTHER CHARTER, CYBER/CHARTER SCHOOLS. THE SALARIES ARE PUT FORWARD TO THE BOARD FOR APPROVAL. THE CEO'S POSITION IS A SEPARATE CONTRACT AND SALARY IS DIRECTOR NEGOTIATED WITH THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION C, LINE 18 | DOCUMENTS ARE AVAILABLE UNPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | 21ST CENTURY CYBER CHARTER SCHOOL COMPLIES WITH THE PUBLIC RIGHT TO KNOW LAW AND RESPONDS TO ALL WRITTEN REQUESTS TO THE OPEN RECORDS OFFICER AS PURSUANT TO SECTION 504 OF THE RIGHT-TO-KNOW LAW, 65 P.S. 67.101 ET SEQ. |
| FORM 990, PART XI, LINE 8 | EFFECTIVE JULY 1, 2014, THE CHARTER SCHOOL ADOPTED GOVERNMENTAL ACCOUNTING STANDARDS BOARD STATEMENTS NO. 68, ACCOUNTING AND FINANCIAL REPORTING FOR PENSIONS AND NO. 71, PENSION TRANSITION FOR CONTRIBUTIONS MADE SUBSEQUENT TO THE MEASUREMENT DATE, TO BE IN CONFORMITY WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. STATEMENT NO. 68 ESTABLISHES STANDARDS FOR MEASURING AND RECOGNIZING LIABILITIES, DEFERRED OUTFLOWS OF RESOURCES, DEFERRED INFLOWS OF RESOURCES, AND EXPENDITURES IN ORDER TO IMPROVE ACCOUNTING AND FINANCIAL REPORTING BY GOVERNMENTS FOR PENSIONS. THE STATEMENT ALSO ENHANCES NOTE DISCLOSURE AND REQUIRED SUPPLEMENTARY INFORMATION FOR GOVERNMENT PENSION PLANS. STATEMENT NO. 71 ESTABLISHES STANDARDS FOR RECORDING AND REPORTING CONTRIBUTIONS MADE TO A DEFINED BENEFIT PLAN AFTER THE MEASUREMENT DATE OF THE GOVERNMENT'S BEGINNING NET PENSION LIABILITY. THE ADOPTION OF THESE STANDARDS RESULTED IN THE CHARTER SCHOOL RESTATING BEGINNING NET POSITION AS OF JULY 1, 2014 IN GOVERNMENTAL ACTIVITIES FOR $10,791,429 TO ACCOUNT FOR THE NET PENSION LIABILITY AS OF JUNE 30, 2014 (MEASUREMENT DATE OF JUNE 30, 2013) AND DEFERRED OUTFLOWS FOR PENSION CONTRIBUTIONS MADE SUBSEQUENT TO THE MEASUREMENT DATE. GOVERNMENTAL ACTIVITIES NET POSITION DECREASED FROM $5,850,695 TO ($4,940,734). |