WEST BUFFALO CHARTER SCHOOL: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- WEST BUFFALO CHARTER SCHOOL (EIN 36-4675452)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-15
- IRS object ID
- 201441359349301214
- Schema version
- 2012v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-15T08:00:07-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 160765486 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LUMSDEN & MCCORMICK LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 369 FRANKLIN STREET | AddressLine1 |
| City | BUFFALO | City |
| State | NY | State |
| ZIP Code | 14202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 364675452 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST BUFFALO CHARTER SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | WEST | NameControl |
| Phone | 7169231534 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 113 LAFAYETTE AVENUE | AddressLine1 |
| City | BUFFALO | City |
| State | NY | State |
| ZIP Code | 14213 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ELIZABETH STERNS | Name |
| Title | FINANCE AND OPERATIONS OFFICER | Title |
| Phone | 7169231534 | Phone |
| Date Signed | 2014-05-14 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DONNA M GONSER | Name |
| PTIN | P01448922 | PTIN |
| Phone | 7168563300 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | ANDREA TODORO | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 113 LAFAYETTE AVENUE | AddressLine1 |
| City | BUFFALO | City |
| State | NY | State |
| ZIP Code | 14213 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2372383 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.WESTBUFFALOCHARTER.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2010 | YearFormation |
| State Legal Domicile | NY | StateLegalDomicile |
| Activity Or Mission Description | TO CREATE A STIMULATING ACADEMIC PROGRAM AND A SAFE, INVITING, RESPECTFUL SCHOOL CULTURE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 7 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 76 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 226601 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 635945 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1727838 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 0 | InvestmentIncomePriorYear |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 6204 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 226601 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2369987 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 47407 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1061571 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 188951 | OtherExpensePriorYear |
| Other Expenses Current Year | 1022442 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 236358 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2084013 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -9757 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 285974 | RevenuesLessExpensesCY |
| Total Assets BOY | 150495 | TotalAssetsBOY |
| Total Assets EOY | 4443657 | TotalAssetsEOY |
| Total Liabilities BOY | 160252 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 4167440 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -9757 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 276217 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | WEST BUFFALO CHARTER SCHOOL IS DETERMINED TO HELP EACH STUDENT REACH HIS OR HER FULLEST POTENTIAL. DAILY INSTRUCTION CONTAINS A UNIQUE BLEND OF SPEECH AND LANGUAGE SKILLS AND INTENSIVE LITERACY INSTRUCTION. WEST BUFFALO CHARTER SCHOOL ALLOWS STUDENTS TO EXPLORE THEIR INTERESTS, ESTABLISH AND MAINTAIN POSITIVE RELATIONSHIPS, AND MAXIMIZE THEIR INDIVIDUAL SUCCESSES. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 1472178 | Expense |
| Revenue | 1731373 | Revenue |
| Description | EDUCATION - ALL STUDENTS WERE ASSESSED AT THE BEGINNING OF THE SCHOOL YEAR WHICH SHOWED THAT MORE THAN 73% OF THE INCOMING STUDENTS, GRADES K-2, WERE READING BELOW GRADE LEVEL. BY THE END OF THE SCHOOL YEAR, THIS PERCENTAGE WAS REDUCED TO ONLY 41%. THE REMARKABLE ACADEMIC GAINS WERE ATTRIBUTED TO THE HIGH TEACHER TO STUDENT RATIO, INCREASED ACADEMIC RIGOR, SIGNIFICANT SOCIAL-EMOTIONAL SUPPORTS AND FAMILY INVOLVEMENT. WITH SMALL CLASS SIZES, A RIGOROUS CURRICULUM ALIGNED WITH THE NYS COMMON CORE LEARNING STANDARDS, AND HIGH EXPECTATIONS, THE SCHOOL DEVELOPES AN EXCEPTIONAL FOUNDATION OF LITERACY SKILLS FOR ALL STUDENTS. IT IS A PLACE WHERE DIVERSITY IS CELEBRATED, INDIVIDUAL DIFFERENCES ACCEPTED, AND STUDENT SUCCESS IS MAXIMIZED. | Description |
| Total Program Service Expense | 1472178 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Info In Schedule O Part V | X | InfoInScheduleOPartV |
| Number Forms Transmitted With1096 | 23 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 7 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ELIZABETH STERNS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7169231534 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 113 LAFAYETTE AVE | AddressLine1 |
| City | BUFFALO | City |
| State | NY | State |
| ZIP Code | 14213 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (9 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| JOSEPH COZZO | ||||||
| PRESIDENT | 2.00 | X | X | 0 | 0 | 0 |
| JAMES SAMPSON | ||||||
| VICE PRESIDENT | 2.00 | X | X | 0 | 0 | 0 |
| DR ARUP SEN | ||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| DR DAVID WHITEHORSE | ||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| LUCY CANDELARIO | ||||||
| TRUSTEE | 2.00 | X | 0 | 0 | 0 | |
| RICHARD BAER | ||||||
| TREASURER | 2.00 | X | X | 0 | 0 | 0 |
| MICHELLE STEVENS | ||||||
| SECRETARY | 2.00 | X | X | 0 | 0 | 0 |
| ANDREA TODORO | ||||||
| SCHOOL LEADER | 50.00 | X | 52695 | 0 | 12044 | |
| ELIZABETH STERNS | ||||||
| FINANCE AND OPERATIONS OFF | 50.00 | X | 44754 | 0 | 11539 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 97449 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 23583 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Government Grants | 603623 | GovernmentGrants |
| All Other Contributions | 32322 | AllOtherContributions |
| Noncash Contributions | 22320 | NoncashContributions |
| Total Contributions | 635945 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ENROLLMENT REVENUE | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 1727838 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1727838 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1727838 | TotalProgramServiceRevenue |
| Gross Income Fundraising Events | 5065 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 2396 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2669 | TotalRevenueColumn |
| Exclusion | $2,669 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 3535 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3535 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 3535 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2369987 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1731373 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $2,669 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 188497 | Total |
| Management And General | 188497 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 650069 | Total |
| Program Services | 626536 | ProgramServices |
| Management And General | 23533 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 52795 | Total |
| Program Services | 52795 | ProgramServices |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 72414 | Total |
| Program Services | 65409 | ProgramServices |
| Management And General | 7005 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 97796 | Total |
| Program Services | 83730 | ProgramServices |
| Management And General | 14066 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16606 | Total |
| Management And General | 16606 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 57298 | Total |
| Program Services | 25617 | ProgramServices |
| Management And General | 31681 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25747 | Total |
| Management And General | 25747 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 95892 | Total |
| Program Services | 91236 | ProgramServices |
| Management And General | 4656 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2563 | Total |
| Management And General | 2563 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42336 | Total |
| Program Services | 33039 | ProgramServices |
| Management And General | 9297 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5365 | Total |
| Program Services | 5207 | ProgramServices |
| Management And General | 158 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 212119 | Total |
| Management And General | 212119 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 93781 | Total |
| Program Services | 63661 | ProgramServices |
| Management And General | 30120 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24568 | Total |
| Management And General | 24568 | ManagementAndGeneral |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| CONTRACTED SERVICES - E | 331298 | 331298 | 0 |
| MAINTENANCE AND REPAIRS | 83079 | 62310 | 20769 |
| TRANSPORTATION | 29741 | 29741 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2049 | Total |
| Program Services | 1599 | ProgramServices |
| Management And General | 450 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2084013 | Total |
| Program Services | 1472178 | ProgramServices |
| Management And General | 611835 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53560 | BOY |
| EOY | 73312 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52930 | BOY |
| EOY | 251001 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 7402 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 4204363 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 97166 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44005 | BOY |
| EOY | 4107197 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 4745 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 150495 | BOY |
| EOY | 4443657 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 160252 | BOY |
| EOY | 371677 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 3795763 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 160252 | BOY |
| EOY | 4167440 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -9757 | BOY |
| EOY | 276217 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -9757 | BOY |
| EOY | 276217 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 150495 | BOY |
| EOY | 4443657 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 285974 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 150000 | OtherCostOrOtherBasis |
| Book Value | 150000 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1350000 | OtherCostOrOtherBasis |
| Depreciation | 17308 | Depreciation |
| Book Value | 1332692 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2423316 | OtherCostOrOtherBasis |
| Depreciation | 47659 | Depreciation |
| Book Value | 2375657 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 281047 | OtherCostOrOtherBasis |
| Depreciation | 32199 | Depreciation |
| Book Value | 248848 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 4107197 | TotalOfBookValueLandBuildings |
| Tot Revenue Etc Audited Fincl Stmt | 2374987 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 5000 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 5000 | RevenueNotRptdF990 |
| Revenue Subtotal | 2369987 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2369987 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2089013 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 5000 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 5000 | ExpensesNotRptdF990 |
| Expenses Subtotal | 2084013 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 2084013 | TotalExpensesPerForm990 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 0 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | CHARTER SCHOOLS, BY LAW, ARE REQUIRED TO ACCEPT ALL STUDENTS REGARDLESS OF SOCIAL OR ECONOMIC STATUS, RACE OR ABILITY. THIS IS STATED IN WEST BUFFALO CHARTER SCHOOL'S FORMAL "ENROLLMENT POLICY." |
| EXPLANATION OF DOCUMENT RETENTION | SCHEDULE E, PART I, LINE 4 | CHARTER SCHOOLS ARE FREE THEREFORE THERE ARE NO RECORDS DOCUMENTING THAT SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE ARE AWARDED ON A RACIALLY NONDISCRIMINATORY BASIS. |
| SCHEDULE E, LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID | THE SCHOOL IS AND WILL BE THE RECIPIENT OF AWARDS AND REIMBURSEMENTS FROM VARIOUS FEDERAL, STATE, AND LOCAL SOURCES. THE AWARDS AND REIMBURSEMENTS ARE SUBJECT TO VARIOUS COMPLIANCE AND FINANCIAL AUDITS BY THE FUNDING SOURCE(S). |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| NUMBER OF EMPLOYEES | FORM 990 PART V LINE 2A | ALL PAYROLL AND HUMAN RESOURCES FUNCTIONS HAVE BEEN OUTSOURCED TO THE ALCOTT GROUP - A PROFESSIONAL EMPLOYMENT ORGANIZATION. ALL PAYROLL TAX FILINGS FOR THE SCHOOL'S EMPLOYEES ARE FILED BY AND INCLUDED AS PART OF THE ALCOTT GROUP'S FILING. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE BOARD OF TRUSTEES HAS DELEGATED THE DETAILED REVIEW OF FORM 990 TO THE FINANCE AND OPERATIONS OFFICER. ONCE REVIEWED, THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES BEFORE FILING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE CONFLICT OF INTEREST FORMS ANNUALLY AS REQUIRED BY THE NEW YORK STATE EDUCATION DEPARTMENT. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS, IN CONJUNCTION WITH A TECHNICAL CONSULTANT, USED COMPARATIVE SALARY INFORMATION FROM SIMILAR POSITIONS IN OTHER LOCAL CHARTER SCHOOLS TO DETERMINE COMPENSATION FOR ITS OFFICERS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST; ALL BOARD MINUTES ARE AVAILABLE ON THE SCHOOL'S WEBSITE. | |
| THE BOARD OF TRUSTEES ARE RESPONSIBLE FOR THE SELECTION OF AN INDEPENDENT AUDITOR AND OVERSIGHT OF THE AUDIT. |