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      </FSAuditedBasis>
      <AuditCommittee>1</AuditCommittee>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <Land>
        <OtherCostOrOtherBasis>150000</OtherCostOrOtherBasis>
        <BookValue>150000</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>1350000</OtherCostOrOtherBasis>
        <Depreciation>17308</Depreciation>
        <BookValue>1332692</BookValue>
      </Buildings>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>2423316</OtherCostOrOtherBasis>
        <Depreciation>47659</Depreciation>
        <BookValue>2375657</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>281047</OtherCostOrOtherBasis>
        <Depreciation>32199</Depreciation>
        <BookValue>248848</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>4107197</TotalOfBookValueLandBuildings>
      <TotRevenueEtcAuditedFinclStmt>2374987</TotRevenueEtcAuditedFinclStmt>
      <DonatedSrvcAndUseOfFacilities>5000</DonatedSrvcAndUseOfFacilities>
      <RevenueNotRptdF990>5000</RevenueNotRptdF990>
      <RevenueSubtotal>2369987</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>2369987</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>2089013</TotExpensesEtcAuditedFinclStmt>
      <DonatedServicesUseOfFacilities>5000</DonatedServicesUseOfFacilities>
      <ExpensesNotRptdF990>5000</ExpensesNotRptdF990>
      <ExpensesSubtotal>2084013</ExpensesSubtotal>
      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>2084013</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc1040400001">
      <NondiscriminatoryPolicyStmt>1</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>1</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>1</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>1</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>0</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>1</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>1</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>0</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>0</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>0</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>0</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>0</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>0</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>0</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>0</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>1</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>0</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>1</ComplianceWithRevProc7550>
      <Form990ScheduleEPartII>
        <Identifier>EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION</Identifier>
        <ReturnReference>SCHEDULE E, PART I, LINE 3</ReturnReference>
        <Explanation>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>
      </Form990ScheduleEPartII>
      <Form990ScheduleEPartII>
        <Identifier>EXPLANATION OF DOCUMENT RETENTION</Identifier>
        <ReturnReference>SCHEDULE E, PART I, LINE 4</ReturnReference>
        <Explanation>CHARTER SCHOOLS ARE FREE THEREFORE THERE ARE NO RECORDS DOCUMENTING THAT SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE ARE AWARDED ON A RACIALLY NONDISCRIMINATORY BASIS.</Explanation>
      </Form990ScheduleEPartII>
      <Form990ScheduleEPartII>
        <ReturnReference>SCHEDULE E, LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID</ReturnReference>
        <Explanation>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).</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>NUMBER OF EMPLOYEES</Identifier>
        <ReturnReference>FORM 990 PART V LINE 2A</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE CONFLICT OF INTEREST FORMS ANNUALLY AS REQUIRED BY THE NEW YORK STATE EDUCATION DEPARTMENT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>ALL GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST; ALL BOARD MINUTES ARE AVAILABLE ON THE SCHOOL'S WEBSITE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>THE BOARD OF TRUSTEES ARE RESPONSIBLE FOR THE SELECTION OF AN INDEPENDENT AUDITOR AND OVERSIGHT OF THE AUDIT.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>