OPPORTUNITY CHARTER SCHOOL: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: OPPORTUNITY CHARTER SCHOOL (EIN 20-1157094)
Tax period: 2014-07-01 to 2015-06-30
Filed: 2016-05-05
IRS object ID: 201621269349301807
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-05-05T15:11:06-05:00	ReturnTs
Tax Period End	2015-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	420714325	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	RSM US LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1185 AVENUE OF THE AMERICAS	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	100362602	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	201157094	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	OPPORTUNITY CHARTER SCHOOL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	OPPO	BusinessNameControlTxt
Phone	2128666137	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	240 WEST 113TH STREET	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10026	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MR LEONARD GOLDBERG	PersonNm
Person Title	CEO/HEAD OF SCHOOL	PersonTitleTxt
Phone	2128666137	PhoneNum
Signature	2016-05-05	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	STEVEN LAPSKER	PreparerPersonNm
PTIN	P00850484	PTIN
Phone	2123721000	PhoneNum

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	MR LEONARD GOLDBERG	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	240 WEST 113TH STREET	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10026	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$10,459,088	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.OPPORTUNITYCHARTER.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2004	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	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.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	147	TotalEmployeeCnt
Total Volunteers	9	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$68,324	PYContributionsGrantsAmt
CY Contributions Grants	$94,220	CYContributionsGrantsAmt
PY Program Service Revenue	$10,117,470	PYProgramServiceRevenueAmt
CY Program Service Revenue	$10,359,289	CYProgramServiceRevenueAmt
PY Investment Income	$4,597	PYInvestmentIncomeAmt
CY Investment Income	$4,445	CYInvestmentIncomeAmt
PY Other Revenue	$728	PYOtherRevenueAmt
CY Other Revenue	$1,134	CYOtherRevenueAmt
PY Total Revenue	$10,191,119	PYTotalRevenueAmt
CY Total Revenue	$10,459,088	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	$8,500,578	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$8,581,057	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$22,902	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,631,084	PYOtherExpensesAmt
CY Other Expenses	$1,727,369	CYOtherExpensesAmt
PY Total Expenses	$10,131,662	PYTotalExpensesAmt
CY Total Expenses	$10,308,426	CYTotalExpensesAmt
PY Revenues Less Expenses	$59,457	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$150,662	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,102,269	TotalAssetsBOYAmt
Total Assets EOY	$3,277,543	TotalAssetsEOYAmt
Total Liabilities BOY	$992,940	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,017,552	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,109,329	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,259,991	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	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.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$5,598,115	ExpenseAmt
Revenue	$6,215,573	RevenueAmt
Desc	SPECIAL EDUCATION:- FOR 2014-15, OCS SPECIAL EDUCATION GRADUATION RATE CONTINUES TO BE WELL ABOVE THE CITY AND DISTRICT 3 AVERAGES.- IN 2014-15, OCS EXCEEDED NEW YORK CITY QUALITY REPORT TARGETS FOR THE PERCENTAGE OF INTEGRATED CO-TEACHING STUDENTS TESTING AT PROFICIENCY IN ELA.- IN 2014-15 OCS MET NEW YORK CITY QUALITY REPORT TARGETS FOR SPECIAL EDUCATION STUDENTS PERFORMANCE ON THE FOUR-YEAR WEIGHTED DIPLOMA RATE.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$1,843,791	ExpenseAmt
Revenue	$2,071,858	RevenueAmt
Desc	HIGH SCHOOL:- IN 2014-15, OCS MET NEW YORK CITY QUALITY REPORT TARGETS FOR FOUR- AND SIX-YEAR GRADUATION RATES BY A WIDE MARGIN.- IN 2014-15, OCS EXCEEDED NEW YORK CITY QUALITY REPORT TARGETS FOR WEIGHTED FOUR- AND SIX-YEAR DIPLOMA RATES.- FROM 2013-14 TO 2014-15, OCS IMPROVED ITS FOUR- AND SIX-YEAR GRADUATION RATES BY MORE THAN TWENTY PERCENTAGE POINTS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$1,843,791	ExpenseAmt
Revenue	$2,071,858	RevenueAmt
Desc	MIDDLE SCHOOL:- IN 2014-15, OCS MET NEW YORK CITY QUALITY REPORT TARGETS FOR AVERAGE - STUDENT PROFICIENCY IN ELA.- IN 2014-15, OCS MET NEW YORK CITY QUALITY REPORT TARGETS FOR PERCENTAGE OF STUDENTS AT PROFICIENCY IN ELA.- FROM 2013-14 TO 2014-15, OCS IMPROVED ON ALL ABSOLUTE MEASURES OF STUDENT PERFORMANCE IN ELA AND MATH, MORE THAN DOUBLING PERCENT OF STUDENTS AT PROFICIENCY IN ELA.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$9,285,697	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	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	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	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	Yes (1)	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	23	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	147	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	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	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	0	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	MR LEONARD GOLDBERG CEOHEAD OF SCHOOL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2128666137	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	240 WEST 113TH ST 4TH FL	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10026	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
MARK ALTER
TRUSTEE	2.00	Yes (X)	$0	$0	$0
PEGGY CULVER
TRUSTEE	2.00	Yes (X)	$0	$0	$0
ALICE CUTLER
VICE-CHAIR	2.00	Yes (X)	$0	$0	$0	Yes (X)
MAXCEL HARDY
TRUSTEE - FROM SEPT. 2014	2.00	Yes (X)	$0	$0	$0
JULIE MCGEE
TRUSTEE	2.00	Yes (X)	$0	$0	$0
PHILIP PALLONE
TRUSTEE	2.00	Yes (X)	$0	$0	$0
JERRY SCHWARTZ
TRUSTEE	2.00	Yes (X)	$0	$0	$0
JUNE SMITH
CHAIR	2.00	Yes (X)	$0	$0	$0	Yes (X)
ROBERT ZELLNER
TREAS/SEC./CHAIR OF FIN. COMM.	2.00	Yes (X)	$0	$0	$0	Yes (X)
LEONARD GOLDBERG
CEO/HEAD OF SCHOOL	60.00		$201,438	$0	$57,853	Yes (X)
EMILY SAMUELS
ASST. HEAD OF SCHOOL	55.00		$133,939	$0	$40,128		Yes (X)
GRAYCE DIGIOVANNI
BUSINESS MANAGER	50.00		$126,262	$0	$17,985		Yes (X)
ASYA JOHNSON
HS PRINCIPAL	50.00		$125,125	$0	$19,205		Yes (X)
JESSICA MARCU
SPECIAL ED DIRECTOR	50.00		$117,979	$0	$22,206		Yes (X)
ALLISON MUTZEL
MIDDLE SCHOOL PRINCIPAL	50.00		$117,622	$0	$22,805		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$822,365	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$180,182	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	7	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
SCHOOL PROFESSIONALS
420 LEXINGTON AVENUE SUITE 2100	NEW YORK	NY	10170	STAFFING AGENCY	$259,895
SIGMA SYSTEMS GROUP INC
716 ST NICHOLAS AVENUE 1	NEW YORK	NY	10031	TECHNOLOGY SERVICES	$133,847
WHITEMAN OSTERMAN & HANNA LLP
ONE COMMERCE PLAZA	ALBANY	NY	12260	LEGAL SERVICES	$116,404
KIWI PARTNERS INC
237 WEST 35TH ST SUITE 1101	NEW YORK	NY	10001	ACCOUNTING SERVICES	$105,760

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$94,220	AllOtherContributionsAmt
Noncash Contributions	$8,300	NoncashContributionsAmt
Total Contributions	$94,220	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PER PUPIL FEES	611110	$9,960,297	$9,960,297
GOVERNMENT GRANTS	611110	$398,992	$398,992

Field	Value	IRS element (for citing)
Total Program Service Revenue	$10,359,289	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,445	TotalRevenueColumnAmt
Exclusion	$4,445	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,134	TotalRevenueColumnAmt
Exclusion	$1,134	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,134	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,459,088	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,359,289	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$5,579	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$271,900	TotalAmt
Program Services	$244,710	ProgramServicesAmt
Management And General	$13,747	ManagementAndGeneralAmt
Fundraising	$13,443	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$6,285,570	TotalAmt
Program Services	$5,939,805	ProgramServicesAmt
Management And General	$338,905	ManagementAndGeneralAmt
Fundraising	$6,860	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$751,635	TotalAmt
Program Services	$701,110	ProgramServicesAmt
Management And General	$49,714	ManagementAndGeneralAmt
Fundraising	$811	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$602,725	TotalAmt
Program Services	$555,874	ProgramServicesAmt
Management And General	$46,851	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$669,227	TotalAmt
Program Services	$623,603	ProgramServicesAmt
Management And General	$43,836	ManagementAndGeneralAmt
Fundraising	$1,788	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$103,499	TotalAmt
Program Services	$6,300	ProgramServicesAmt
Management And General	$97,199	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$116,197	TotalAmt
Management And General	$116,197	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$416,993	TotalAmt
Program Services	$415,405	ProgramServicesAmt
Management And General	$1,588	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$323,274	TotalAmt
Program Services	$207,756	ProgramServicesAmt
Management And General	$115,518	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$116,298	TotalAmt
Program Services	$110,483	ProgramServicesAmt
Management And General	$5,815	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$92,529	TotalAmt
Program Services	$85,588	ProgramServicesAmt
Management And General	$6,941	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$4,881	TotalAmt
Program Services	$3,960	ProgramServicesAmt
Management And General	$921	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$2,106	TotalAmt
Program Services	$2,001	ProgramServicesAmt
Management And General	$105	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$134,684	TotalAmt
Program Services	$77,100	ProgramServicesAmt
Management And General	$57,584	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$102,495	TotalAmt
Program Services	$3,658	ProgramServicesAmt
Management And General	$98,837	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
PROFESSIONAL DEVELOPMEN	$154,850	$151,129	$3,721
TEXTS & INSTRUCTIONAL M	$111,472	$111,472
STUDENT & TEACHER RECRU	$48,091	$45,743	$2,348

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,308,426	TotalAmt
Program Services	$9,285,697	ProgramServicesAmt
Management And General	$999,827	ManagementAndGeneralAmt
Fundraising	$22,902	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$11,909	BOYAmt
EOY	$11,709	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,502,210	BOYAmt
EOY	$2,626,778	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$258,890	BOYAmt
EOY	$195,950	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$92,610	BOYAmt
EOY	$127,820	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,903,168	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,587,882	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$236,650	BOYAmt
EOY	$315,286	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,102,269	BOYAmt
EOY	$3,277,543	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$977,200	BOYAmt
EOY	$965,553	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$15,740	BOYAmt
EOY	$51,999	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$992,940	BOYAmt
EOY	$1,017,552	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,109,329	BOYAmt
EOY	$2,259,991	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,109,329	BOYAmt
EOY	$2,259,991	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,102,269	BOYAmt
EOY	$3,277,543	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$150,662	ReconcilationRevenueExpnssAmt
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 B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$374,857	OtherCostOrOtherBasisAmt
Depreciation	$302,649	DepreciationAmt
Book Value	$72,208	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,283,249	OtherCostOrOtherBasisAmt
Depreciation	$1,071,137	DepreciationAmt
Book Value	$212,112	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$245,062	OtherCostOrOtherBasisAmt
Depreciation	$214,096	DepreciationAmt
Book Value	$30,966	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$315,286	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	CAPITAL LEASE OBLIGATIONS	Desc
Amt	$51,999	Amt

Field	Value	IRS element (for citing)
Total Liability	$51,999	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$10,494,088	TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts	$35,000	DonatedServicesAndUseFcltsAmt
Revenue Not Reported	$35,000	RevenueNotReportedAmt
Revenue Subtotal	$10,459,088	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$10,459,088	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$10,343,426	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$35,000	DonatedServicesUseFcltsAmt
Expenses Not Reported	$35,000	ExpensesNotReportedAmt
Expenses Subtotal	$10,308,426	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$10,308,426	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE CHARTER SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CHARTER SCHOOL IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. THE CHARTER SCHOOL IS SUBJECT TO TAXES ON UNRELATED BUSINESS INCOME (UBIT), IF APPLICABLE. FOR THE TAX YEARS ENDED JUNE 30, 2015 AND 2014, THE CHARTER SCHOOL DID NOT OWE ANY UBIT. MANAGEMENT EVALUATED THE CHARTER SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE CHARTER SCHOOL HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS.	ExplanationTxt

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	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
LEONARD GOLDBERG
CEO/HEAD OF SCHOOL	$201,438	$0	$0	$0	$0	$0	$21,111	$0	$36,742	$0	$259,291	$0	$0	$0
EMILY SAMUELS
ASST. HEAD OF SCHOOL	$133,939	$0	$0	$0	$0	$0	$6,483	$0	$33,645	$0	$174,067	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 OPPPORTUNITY CHARTER SCHOOL AND REPORTS DIRECTLY TO THE CEO. IN FY 2015, KIWI PARTNERS, INC. RECEIVED $77,805 FOR SERVICES PROVIDED.
FORM 990, PART VI, SECTION B, LINE 11	THE ACCOUNTANTS REVIEW 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 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.
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.