2026-04-21T15:18:13-05:00 2025-06-30 420714325 RSM US LLP 80 CITY SQUARE BOSTON MA 02129 990 2024-07-01 201157094 OPPORTUNITY CHARTER SCHOOL OPPO 2128666137 240 WEST 113TH STREET NEW YORK NY 10026 MR LEONARD GOLDBERG CEO 2128666137 2026-04-17 1 0 LYNNE JOHNSON P00757336 6179129000 2026-04-10 2024 2025-03-06 01:10:19Z MR LEONARD GOLDBERG 240 WEST 113TH STREET NEW YORK NY 10026 11020404 0 X WWW.OCSNY.ORG X 2004 NY 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. 7 7 97 10 0 0 14530 4350 11789338 10957162 60516 55900 9869 2992 11874253 11020404 0 0 0 0 9608415 9750554 0 0 54449 2349828 2298731 11958243 12049285 -83990 -1028881 6937404 5841320 1324994 1257791 5612410 4583529 X 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. 0 0 6517937 6071164 SPECIAL EDUCATION:- FOR 2024-2025, THE OCS SPECIAL EDUCATION GRADUATION RATE WAS 86%, SCORING 3 PERCENTAGE POINTS ABOVE THE COMPARISON GROUP IN 2024-2025.- THE AVERAGE SCORE FOR THE ALGEBRA I REGENTS EXAM TAKEN BY STUDENTS WITH DISABILITIES IS COMPARABLE TO THE COMPARISON GROUP FROM 2024-2025. 2072918 2444495 HIGH SCHOOL:- IN 2024-2025, OCS STUDENTS GRADUATED HIGH SCHOOL WITHIN 4 YEARS AT 91%, 6 PERCENTAGE POINTS ABOVE THE COMPARISON GROUP IN 2024-2025.- IN 2024-2025, OCS STUDENTS ACHIEVED A 100% ATTENDANCE RATE, SCORING 19 PERCENTAGE POINTS ABOVE THE COMPARISON GROUP IN 2024-2025.- IN 2024-2025, OCS ACHIEVED 96% FOR 4-YEAR HIGH SCHOOL PERSISTENCE RATE, WHICH IS COMPARABLE TO THE COMPARISON GROUP FROM 2024-2025. 2072918 2444495 MIDDLE SCHOOL:- IN 2024-2025, OCS STUDENTS ACHIEVED A 100% ATTENDANCE RATE, SCORING 13 PERCENTAGE POINTS ABOVE THE COMPARISON GROUP IN 2024-2025.- IN 2024-2025, OCS STUDENTS ACHIEVED A HIGHER AVERAGE PROFICIENCY RATE IN THE ELA EXAM BY ELL STUDENTS IN RELATION TO THE COMPARISON GROUP IN 2024-2025. 10663773 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 31 0 1 97 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X MR LEONARD GOLDBERG CEO 2128666137 240 WEST 113TH STREET NEW YORK NY 10026 X RODNEY CAPEL TRUSTEE 2.00 X 0 0 0 PEGGY CULVER TRUSTEE 2.00 X 0 0 0 TASHEEM LOMAX-QUAYENORTEY TRUSTEE 2.00 X 0 0 0 ERIC LONDON TRUSTEE 2.00 X 0 0 0 JUNE SMITH TRUSTEE 2.00 X 0 0 0 JON SICHEL TRUSTEE (THRU 12/20/24) 2.00 X 0 0 0 MELBA WILSON TRUSTEE EMERITUS (NON-VOTING) 2.00 X 0 0 0 TRACY HAMPTON CHAIR 2.00 X X 0 0 0 BASIL SMIKLE VICE CHAIR 2.00 X X 0 0 0 EVENA EVERETT-SUMRA SECRETARY/TREASURER (THRU 10/29/24) 2.00 X X 0 0 0 LEONARD GOLDBERG CHIEF EXECUTIVE OFFICER 60.00 X 219941 0 63428 EMILY SAMUELS CHIEF OPERATING OFFICER 50.00 X 288411 0 76235 JESSICA MARCU HEAD OF SCHOOL 50.00 X 288549 0 50363 SADE MCCAW DEPUTY HEAD OF SCHOOL 50.00 X 201525 0 71771 KAITLIN FRANCIS HS PRINCIPAL 50.00 X 199453 0 49157 GAIL EDWARDS HR DIRECTOR 50.00 X 205857 0 16883 1403736 0 327837 25 0 1 0 KELLEY DRYE & WARREN LLP PO BOX 24652 NEW YORK NY 100874652 LEGAL SERVICES 199944 SWING EDUCATION INC PO BOX 92376 LAS VEGAS NV 891932376 SUBSTITUTE TEACHER AGENCY 195466 CITIBUSNYC 151-19 6TH ROAD WHITESTONE NY 11357 STUDENT TRANSPORTATION 183465 SIGMA SYSTEMS GROUP INC 716 ST NICHOLAS AVENUE 1 NEW YORK NY 10031 TECHNOLOGY SERVICES 137004 KIWI PARTNERS INC 275 7TH AVENUE NEW YORK NY 10001 ACCOUNTING SERVICES 134900 5 4350 4350 PER PUPIL FEES 611110 10289275 10289275 GOVERNMENT GRANTS 611110 618016 618016 STUDENT ACTIVITIES 611110 49871 49871 10957162 55900 55900 PROFESSIONAL TRAINING 900099 2992 2992 2992 11020404 10960154 0 55900 287136 258422 14357 14357 7115324 6704791 395913 14620 676122 637203 37633 1286 1166665 1099193 65282 2190 505307 475503 28030 1774 234333 234333 264077 264077 90000 90000 339204 338676 528 35792 17896 17896 335961 324952 10461 548 137004 128923 7600 481 289499 270083 18408 1008 577 577 150424 147221 3012 191 143435 2031 141404 RECRUITMENT 135909 134259 1552 98 TEXT & INSTR. MATERIAL 106541 106541 PROF. DEVELOPMENT 35975 35975 12049285 10663773 1331063 54449 22640 60936 5205864 4722097 696992 212481 83535 52549 240914 307822 1742464 1453635 321560 288829 365899 196606 6937404 5841320 825029 1007851 499965 249940 1324994 1257791 X 5612410 4583529 5612410 4583529 6937404 5841320 -1028881 0 X 0 1 X 1 0 X 0 0 0 0 0 0 1 90000 0 0 90000 0 PART II-B, LINE 1: KASIRER, LLC IS A NEW YORK BASED LOBBYING FIRM WORKING ON BEHALF OF OPPORTUNITY CHARTER SCHOOL TO ENGAGE ELECTED OFFICIALS WITH THE GOAL OF INVITING THEM TO OCS TO LEARN MORE ABOUT OUR WORK. 278874 201915 76959 1332119 1152574 179545 131471 99146 32325 288829 LEASE LIABILITIES FINANCING 14944 LEASE LIABILITIES OPERATING 234996 249940 X 11020404 0 11020404 0 11020404 12049285 0 12049285 0 12049285 PART X, LINE 2: 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, 2025 AND 2024, THE CHARTER SCHOOL DID NOT OWE ANY AMOUNTS IN 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. GENERALLY, THE CHARTER SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR THREE YEARS FROM THE DATE FILED, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. IN FY 2025, OPPORTUNITY CHARTER SCHOOL ALSO RECEIVED THE FINAL PORTION OF ARP ESSER FUNDS. X X X 0 0 0 0 0 0 0 0 0 EMILY SAMUELS CHIEF OPERATING OFFICER 288153 0 0 0 258 0 30283 0 45952 0 364646 0 0 0 JESSICA MARCU HEAD OF SCHOOL 288153 0 0 0 396 0 30298 0 20065 0 338912 0 0 0 LEONARD GOLDBERG CHIEF EXECUTIVE OFFICER 219545 0 0 0 396 0 23094 0 40334 0 283369 0 0 0 SADE MCCAW DEPUTY HEAD OF SCHOOL 201471 0 0 0 54 0 21160 0 50611 0 273296 0 0 0 KAITLIN FRANCIS HS PRINCIPAL 199393 0 0 0 60 0 20943 0 28214 0 248610 0 0 0 GAIL EDWARDS HR DIRECTOR 205461 0 0 0 396 0 0 0 16883 0 222740 0 0 0 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., A DIVISION OF ARABELLA ADVISORS, LLC, THAT WORKS UNDER CONTRACT WITH OPPORTUNITY CHARTER SCHOOL AND REPORTS DIRECTLY TO THE CEO. IN FY 2025, KIWI PARTNERS, INC. RECEIVED $177,838 FOR SERVICES PROVIDED. FORM 990, PART VI, SECTION B, LINE 11B THE ACCOUNTANTS REVIEW THE 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 THE 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 FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). 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.