2026-04-23T15:34:47-05:00 2025-06-30 510229493 BARBACANE THORNTON & COMPANY LLP 503 CARR ROAD SUITE 100 WILMINGTON DE 19809 990 2024-07-01 232920514 COMMUNITY ACADEMY OF PHILADELPHIA COMM 2155336700 1100 EAST ERIE AVENUE PHILADELPHIA PA 19124 ALBERTA O'BRIEN CHIEF EXECUTIVE OFFICER 2155336700 2026-04-23 1 EDMUND FOSU-LARYEA P02526016 3024788940 2026-04-23 2024 2025-03-06 01:10:19Z ALBERTA O'BRIEN 1100 EAST ERIE AVENUE PHILADELPHIA PA 19124 29614444 0 X WWW.COMMUNITYACADEMY.ORG X 1997 PA OPERATION OF A CHARTER SCHOOL IN PHILADELPHIA SERVING STUDENTS IN GRADES K-12, DAY CARE AND NURSERY SCHOOL. 11 10 198 31 0 0 9401224 3787894 22265555 24511404 875932 984070 245934 275264 32788645 29558632 0 0 0 0 15613242 15744329 0 0 0 9176550 10898222 24789792 26642551 7998853 2916081 48845140 50588338 39940518 39380161 8904622 11208177 X TO EFFECTIVELY SERVE URBAN YOUTH IN SEARCH OF A POSITIVE SCHOOL EXPERIENCE IN A SUPPORTIVE ENVIRONMENT. THEY ARE DEDICATED TO THE WHOLE CHILD AND BELIEVES THAT EDUCATION IS NOT JUST ACQUIRING FACTS AND SKILLS BUT HAVING THE EMOTIONAL AND STABLE CAPACITY TO APPLY THEM IN THE REAL WORLD. 0 0 20769842 24595469 OPERATION OF A CHARTER SCHOOL IN PHILADELPHIA SERVING STUDENTS IN GRADES K-12, DAY CARE AND NURSERY SCHOOL. 20769842 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 1 17 0 1 198 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X X THE ORGANIZATION 2155336700 1100 EAST ERIE AVENUE PHILADELPHIA PA 19124 JAQUIRA PIZARRO TRUSTEE 2.00 X 0 0 0 JOSE GOMEZ TRUSTEE 2.00 X 0 0 0 ANGIE OSORIA TRUSTEE 3.00 X 0 0 0 WENDY WILLIAMS BOARD CHAIR 3.00 X 0 0 0 RACHAEL ISHMAIL TREASURER 4.00 X 0 0 0 JESUS VASQUEZ VICE CHAIR 2.00 X 0 0 0 CANDIDO SILVA JR TRUSTEE 2.00 X 0 0 0 MARANGELI OSORIA TRUSTEE 2.00 X 0 0 0 TIREASE HOLMES TRUSTEE 2.00 X 0 0 0 STEPHANIE PRITCHARD TRUSTEE 2.00 X 0 0 0 K DELVALLE TRUSTEE 2.00 X 0 0 0 JOHN PROIETTA DEPUTY CEO 42.00 X 141548 0 70093 AYKEMA MABERY CFO 42.00 2.00 X 158904 0 65247 ELIZABETH MCCLUSKEY CHIEF ACADEMIC OFFICER 42.00 X 158978 0 81811 ALBERTA O'BRIEN CEO 42.00 4.00 X 185855 0 86776 CASSANDRA MCLAUGHLIN SPECIAL EDUCATION SUPERVIS 42.00 X 131192 0 50134 MARIA DIAZ PRINCIPAL 40.00 X 136294 0 64364 ANTHONY RICHICHI PRINCIPAL 42.00 X 141042 0 69046 1053813 0 487471 7 0 1 0 WHITSONS CULINARY GROUP 1800 MOTOR PARKWAY ISLANDIA NY 11749 FOOD SERVICE MANAGEMENT 935061 SOLIANT HEALTH PO BOX 934411 ATLANTA GA 31193 SPECIAL ED SERVICES 693732 SUNBELT STAFFING PO BOX 934411 ATLANTA GA 31193 SPECIAL ED SERVICES 550773 KALEIDOSCOPE EDUCATION SOLUTIONS PO BOX 884 BRYN MAWR PA 19010 EDUCATION SERVICES 547664 CDW GOVERNMENT 230 N MILWAUKEE AVE VERNON HILLS IL 60061 IT SOLUTIONS 302693 5 3785794 2100 69221 3787894 PER PUPIL FUNDING 611110 24311296 24311296 OTHER SOURCES 611110 200108 200108 24511404 984070 984070 191199 0 191199 191199 191199 139877 55812 84065 84065 29558632 24786668 0 984070 X 645285 645285 11114985 8891988 2222997 1258155 1006524 251631 1834071 1467257 366814 891833 713466 178367 166676 166676 150619 150619 3645777 2734332 911445 5297 5297 230701 57675 173026 280771 210578 70193 1342940 1007205 335735 14199 4260 9939 950866 950866 190928 143196 47732 FOOD PROGRAM 1059490 1059490 INSTRUCTIONAL SUPPLIES 987852 740889 246963 STUDENT TRANSPORTATION 706038 706038 SPECIAL EDUCATION TUITI 552199 552199 613869 523879 89990 26642551 20769842 5872709 0 26810867 30406160 2573394 1078728 151818 175000 5762126 4608975 826108 1153151 15225606 15131584 3257347 2643715 48845140 50588338 2424354 2785350 1266 37514898 36594811 39940518 39380161 X 0 0 0 0 8904622 11208177 8904622 11208177 48845140 50588338 2916081 -612526 0 X X 0 1 X 1 1 1 X 740264 246799 493465 5021862 4362176 659686 1153151 DEFERRED OUTFLOWS OF RESOURCES 2527004 DUE FROM RELATED PARTY 116711 2643715 DEFERRED INFLOWS OF RESOURCES 1337000 LEASE LIABILITIES 16667757 NET OPEB LIABILITY 721000 NET PENSION LIABILITY 17202000 COMPENSATED ABCENSES 667054 36594811 X 29614444 55812 55812 29558632 0 29558632 26698363 55812 55812 26642551 0 26642551 PART X, LINE 2: BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD CLASSIFIED AS A REDUCTION OF INCOME PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD CLASSIFIED AS A REDUCTION OF INCOME PART X - FASB ASC 740 FOOTNOTE THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE SERVICE CODE. THE SCHOOL ADOPTED THE PROVISIONS OF ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. THE SCHOOL FILES A RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX ANNUALLY. THE SCHOOL'S RETURNS FOR 2021, 2022, AND 2023 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 0 SCHEDULE E, PART I, LINE 3 PUBLIC CHARTER SCHOOL LAW PROHIBITS DISCRIMINATION. AS A PUBLIC CHARTER SCHOOL, THE SCHOOL IS EXEMPT FROM REV. PROC. 75-50. SCHEDULE E, PART I, LINE 7 PUBLIC CHARTER SCHOOL LAW PROHIBITS DISCRIMINATION. AS A PUBLIC CHARTER SCHOOL, THE SCHOOL IS EXEMPT FROM REV. PROC. 75-50. SCHEDULE E, LINE 6-EXPLANATION OF AID OR ASSISTANCE FROM GOVERNMENTAL AGENC AS A PUBLIC SCHOOL, THE ORGANIZATION RECEIVES REVENUES FROM LOCAL, STATE,AND FEDERAL SOURCES. SCHEDULE E, LINE 7 - EXPLANATION OF CERTIFICANTION OF RACIAL NONDISCRIMINAT THE SCHOOL IS NOT SUBJECT TO THE SPECIFIC PUBLISHING REQUIREMENTS OF REV. PROC. 75-50, 1975-2 C.B., PAGE 587, AS LONG AS IT IS OPERATING UNDER A CONTRACT WITH A LOCAL GOVERNMENT. X X 0 0 0 0 0 0 0 0 0 ALBERTA O'BRIEN CEO 185855 0 0 0 0 0 0 0 86776 0 272631 0 0 0 ELIZABETH MCCLUSKEY CHIEF ACADEMIC OFFICER 158978 0 0 0 0 0 0 0 81811 0 240789 0 0 0 AYKEMA MABERY CFO 158904 0 0 0 0 0 0 0 65247 0 224151 0 0 0 JOHN PROIETTA DEPUTY CEO 141548 0 0 0 0 0 0 0 70093 0 211641 0 0 0 ANTHONY RICHICHI PRINCIPAL 141042 0 0 0 0 0 0 0 69046 0 210088 0 0 0 MARIA DIAZ PRINCIPAL 136294 0 0 0 0 0 0 0 64364 0 200658 0 0 0 CASSANDRA MCLAUGHLIN SPECIAL EDUCATION SUPERVIS 131192 0 0 0 0 0 0 0 50134 0 181326 0 0 0 INTERNATIONAL EDUCATION AND COMMUNITY INITIATIVES MUTUAL OFFICERS 1185006 RENT EXPENSE 0 INTERNATIONAL EDUCATION AND COMMUNITY INITIATIVES MUTUAL OFFICERS 191199 RENTAL INCOME 0 SCHEDULE L, PART V CERTAIN OFFICERS OF THE ORGANIZATION ARE ON THE BOARD OF INTERNATIONAL EDUCATION AND COMMUNITY INITIATIVES. THEY ARE HOWEVER REQUIRED TO ABSTAIN FROM ANY VOTES REGARDING COMMUNITY ACADEMY OF PHILADELPHIA CHARTER SCHOOL X 69221 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF THE OFFICERS OF THE BOARD. THE CHAIR OF THE BOARD SHALL SERVE AS THE CHAIR OF THE EXECUTIVE COMMITTEE AND HE OR SHE MAY APPOINT OTHER TRUSTEES TO THIS COMMITTEE AS NEEDED, WITH THE APPROVAL OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL HAVE ALL THE POWERS OF THE BOARD WHEN THE BOARD IS NOT IS SESSION. IT SHALL EXERCISE ALL NECESSARY POWER AND AUTHORITY IN THE MANAGEMENT OF THE BUSINESS OF THE SCHOOL. HOWEVER THE EXECUTIVE COMMITTEE SHALL NOT BE EMPOWERED TO: A) ADOPT, AMEND, OR REPEAL THE BY-LAWS; B) AUTHORIZE THE SALE OF REAL PROPERTY OR THE CONTRACTING OF ANY SECURED OBLIGATION INVOLVING THE PLACEMENT OF ANY LIEN UPON ANY OF THE SCHOOL PROPERTY UNLESS THE AMOUNT INVOLVED IN SUCH SALE OR OBLIGATION OR SECURED BY SUCH LIEN IS LESS THAN $ 100,000; C) APPROVE ANY ACTION FOR WHICH THE LAW REQUIRES OTHER APPROVAL; D) FILL VACANCIES ON THE BOARD OF TRUSTEES; E)AMEND OR REPEAL ANY RESOLUTION OF THE BOARD OF TRUSTEES; OR F) TAKE ANY ACTION ON MATTERS COMMITTED BY THE BY-LAWS OR A RESOLUTION OF THE BOARD OF TRUSTEES TO ANY COMMITTEE OF THE BOARD OF TRUSTEES. ANY ACTION TAKEN BY THE EXECUTIVE COMMITTEE AT A MEETING SHALL BE REPORTED PROMPTLY TO THE BOARD NOT LATER THAN AT ITS NEXT MEETING. FORM 990, PART VI, SECTION A, LINE 2 CERTAIN OFFICERS OF THE ORGANIZATION ARE ON THE BOARD OF INTERNATIONAL EDUCATION AND COMMUNITY INITIATIVES AND THEY ARE REQUIRED TO ABSTAIN FROM ANY VOTES REGARDING COMMUNITY ACADEMY OF PHILADELPHIA CHARTER SCHOOL FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND WILL BE REVIEWED BY CEO AND THE BOARD OF DIRECTORS BEFORE IT IS SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY APPLIES TO ALL MEMBERS OF THE BOARD OF TRUSTEES AND OFFICERS OF THE SCHOOL. IN THE EVENT THAT A POTENTAIL CONFLICT OF INTEREST DOES ARISE INVOLVING AN OFFICER OR TRUSTEE, ITS NATURE AND EXTENT SHOULD BE FULLY DISCLOSED IMMEDIATELY TO THE CHAIR OF THE BOARD (CHAIR) WHO, AFTER MAKING A THOROUGH REVIEW OF THE CIRCUMSTANCES, WILL REPORT TO THE BOARD OF TRUSTEES WHO WILL DETERMINE APPROPRIATE ACTION TO BE TAKEN. THE BOARD MAKES THE DETERMINATION AS TO WHETHER A POTENTAIL CONFLICT IS AN ACTUAL CONFLICT. THE POSTITION OF THE BOARD OR AS AN OFFICER WOULD BE TERMINATED IF AN ACTUAL CONFLICT WERE IDENTIFITED. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND THE BOARD OF TRUSTEES. COMPARATILITY DATA IS GATHERED AND ASSESSED, BOTH FROM SCHOOL DISTRICT OF PHILADELPHIA ROLES AS WELL AS CHARTER PEERS FOR DETERMINING COMPENSATION. THE DECISION IS RECORDED VIA OFFER LETTER/CONTRACTUAL DOCUMENTATION. THE COMPARABLE ANALYSIS IS AVAILABLE FOR FURTHER SUBSTANTATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G SPECIAL EDUCATION: PROGRAM SERVICE EXPENSES 2,067,111. MANAGEMENT AND GENERAL EXPENSES 689,037. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,756,148. INSTRUCTIONAL CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 571,481. MANAGEMENT AND GENERAL EXPENSES 190,494. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 761,975. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 26,245. MANAGEMENT AND GENERAL EXPENSES 8,748. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,993. BUSINESS AND PAYROLL SERVICES: PROGRAM SERVICE EXPENSES 47,066. MANAGEMENT AND GENERAL EXPENSES 15,689. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 62,755. OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 22,429. MANAGEMENT AND GENERAL EXPENSES 7,477. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,906. FORM 990, PART XII, LINE 2C: AUDIT AND 990 RETURN ARE REVIEWED BY COMMITTEE EACH YEAR FOR APPROVAL. INTERNATIONAL EDUCATION AND COMMUNITY INITIATIVES 1142 E ERIE AVE PHILADELPHIA PA 19124 PROVIDE AT RISK STUDENTS A 2ND CHANCE PA 501(C)(3) N/A 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 INTL EDUCATIONAL & COMMUNITY INITIATIVE D 116711 CASH INTL EDUCATIONAL & COMMUNITY INITIATIVE J 191199 LEASE AGREEMENT INTL EDUCATIONAL & COMMUNITY INITIATIVE K 1185006 LEASE AGREEMENT INTL EDUCATIONAL & COMMUNITY INITIATIVE D 17410000 LOAN AGREEMENT