2026-04-24T11:53:49-05:00 2025-06-30 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2024-07-01 522173268 HARDY WILLIAMS ACADEMY CHARTER SCHOOL HARD 2158669000 5700 WAYNE AVENUE PHILADELPHIA PA 19144 YONCA AGATAN CHIEF FINANCIAL OFFICER 2158669000 2026-04-23 1 1 MATTHEW MCGINNIS CPA P01585083 5083669100 2026-04-23 2024 2025-03-06 01:10:19Z DR JOEL BOYD 5700 WAYNE AVENUE PHILADELPHIA PA 19144 29336193 0 X WWW.MASTERYCHARTER.ORG X 1998 PA STUDENTS LEARN THE SKILLS NEEDED FOR POST-SECONDARY SUCCESS AND ARE ABLE TO PURSUE THEIR DREAMS. 7 7 161 7 0 0 8187568 3875842 21516131 24737962 378606 721563 11417 826 30093722 29336193 0 0 0 0 10931282 12532936 0 0 0 12077041 13705664 23008323 26238600 7085399 3097593 29239271 32584473 12145752 12549466 17093519 20035007 ALL STUDENTS LEARN THE ACADEMIC AND PERSONAL SKILLS THEY NEED TO BE TRULY PREPARED FOR POST-SECONDARY SUCCESS AND ABLE TO PURSUE THEIR DREAMS. 0 0 21970301 24737962 MASTERY SCHOOLS INTEGRATES EDUCATIONAL BEST PRACTICES AND EFFECTIVE MANAGEMENT TO DRIVE STUDENT ACHIEVEMENT. OUR ACADEMIC STAFF IS OUTSTANDING AND RELENTLESSLY COMMITTED TO STUDENT ACHIEVEMENT AND CONTINUALLY IMPROVE THEIR CRAFT THROUGH HIGHLY-EFFECTIVE PROFESSIONAL DEVELOPMENT, COACHING, AND COLLABORATIVE SUPPORT. INSTRUCTION IS GROUNDED BY A COMMON PEDAGOGICAL VISION AND GUIDED BY RIGOROUS STANDARDS-BASED CURRICULA. WE ALIGN ASSESSMENTS TO CLEAR AND MEANINGFUL OBJECTIVES AND USE ASSESSMENT DATA TO TARGET AREAS OF NEED.HARDY WILLIAMS ACADEMY CHARTER SCHOOL SERVES STUDENTS IN GRADES K-12. 21970301 1 1 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 0 0 0 0 0 0 1 0 0 0 1 41 0 1 161 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X THE ORGANIZATION 2158669000 5700 WAYNE AVENUE PHILADELPHIA PA 19144 GERRY EMERY TREASURER 0.50 1.00 X X 0 0 0 SUZANNE BIEMILLER SECRETARY 0.50 1.00 X X 0 0 0 SHEREDA CROMWELL BOARD MEMBER 0.50 1.00 X 0 0 0 HOSEA HARVEY BOARD MEMBER 0.50 1.00 X 0 0 0 MARKIDA ROSS BOARD MEMBER 0.50 1.00 X 0 0 0 JUDITH TSCHIRGI BOARD MEMBER 0.50 1.00 X 0 0 0 ROY WADE BOARD MEMBER 0.50 1.00 X 0 0 0 JUSTIN MELTZER PRINCIPAL 40.00 X 178584 0 73273 MARSHA RAMDEEN PRINCIPAL 40.00 X 166339 0 14897 SULAIMAN RAHMAN EX-OFFICIO CHAIR 0.50 1.00 X 0 0 0 ROBERT VICTOR EX-OFFICIO CHAIR (UNTIL 12/24) 0.50 1.00 X 0 0 0 MEREDITH GUILLOT ASST PRINCIPAL OF SPEC SERVICES 40.00 X 119318 0 67968 ATTIYA TONEY ASST PRINCIPAL OF SCHOOL CULTURE 40.00 X 127064 0 59239 JEANNINE CUSTIS ASST PRINCIPAL/DIR OF OPERATIONS 40.00 X 112538 0 31750 DWAYNE GRAYSON ASST PRINCIPAL OF SCHOOL CULTURE 40.00 X 113535 0 20846 RICHARD SPARGO ASST PRINCIPAL/DIR OF OPERATIONS 40.00 X 116840 0 5695 934218 0 273668 7 0 1 0 MASTERY CHARTER HIGH SCHOOL 5700 WAYNE AVENUE PHILADELPHIA PA 19144 MANAGEMENT AND TECHNOLOGY SERVICES 2519225 TORCON INC 1 CRESECENT DRIVE SUITE 302 PHILADELPHIA PA 19112 CONSTRUCTION 2191405 HERMAN GOLDNER CO INC 7777 BREWSTER AVENUE PHILADELPHIA PA 19153 CONSTRUCTION 1637890 SPECIALIZED EDUCATION SERVICES INC 2 AQUARIUM DRIVE SUITE 100 CAMDEN NJ 08103 EDUCATIONAL SERVICES 900666 CPC MANAGEMENT INC 486 E EVESHAM RD SUITE 201 CHERRY HILL NJ 08003 TRANSPORTATION 398280 21 2536783 1339059 3875842 DISTRICT SUBSIDIES 611110 24503162 24503162 E-RATE 611110 147226 147226 STUDENT ACTIVITIES 611110 77305 77305 REFUND OF PRIOR EXPENDITURES 611110 10269 10269 24737962 721563 721563 MISCELLANEOUS REVENUE 900099 826 826 826 29336193 24737962 0 722389 X 451121 300763 150358 9537765 8833605 704160 122471 158210 -35739 1677147 1530451 146696 744432 683513 60919 2827010 2827010 44915 44915 36778 36778 3657126 3637972 19154 19642 19642 439089 356779 82310 993363 970201 23162 1095959 1095959 1225137 1222464 2673 61862 61862 902111 902111 96946 96946 SPECIAL EDUCATION 1015788 1015788 DISCIPLINARY PLACEMENTS 367012 367012 COLLEGE INITIATIVES 294763 294763 BOOKS 247445 247445 380718 353265 27453 26238600 21970301 4268299 0 867129 400 5732720 7083591 2232011 500605 170276 255449 169535 422613 16096857 5335860 6762492 10760997 10111313 10902695 3193795 2658123 29239271 32584473 3705444 4035152 1058119 8440308 7456195 12145752 12549466 X 10751513 9309982 6342006 10725025 0 0 17093519 20035007 29239271 32584473 X 3097593 58410 -214515 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10505150 4085631 6419519 1778695 1250229 528466 3813012 3813012 10760997 RIGHT-TO-USE LEASE ASSETS 2159123 DEFERRED OUTFLOWS FROM PENSION 476000 DEFERRED OUTFLOWS FROM OPEB 23000 2658123 LEASE LIABILITY 2195095 NET OPEB LIABILITY 140000 NET PENSION LIABILITY 3348000 DEFERRED INFLOWS FROM PENSIONS 1460000 DEFERRED INFLOWS FROM OPEB 132000 DUE TO OTHER GOVERNMENTAL ENTITIES 7285 COMPENSATED ABSENCES 173815 7456195 X 29357825 58410 58410 29299415 36778 36778 29336193 26201822 0 26201822 36778 36778 26238600 PART X, LINE 2: THE SCHOOL ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE SCHOOL HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT JUNE 30, 2025. THE SCHOOL'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS AND GENERALLY REMAIN OPEN FOR THE MOST RECENT THREE YEARS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE STUDENT/PARENT HANDBOOK IS DISTRIBUTED ANNUALLY TO ALL FAMILIES AND IS PUBLISHED ON OUR WEBSITE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES VARIOUS GRANTS FROM THE U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH THE PENNSYLVANIA DEPARTMENT OF EDUCATION AND THE SCHOOL DISTRICT OF PHILADELPHIA, AND ALSO PARTICIPATES IN VARIOUS REIMBURSEMENT PROGRAMS WITH THE PENNSYLVANIA DEPARTMENT OF EDUCATION. X X X X 0 0 0 0 0 0 0 1 0 JUSTIN MELTZER PRINCIPAL 158584 0 20000 0 0 0 53730 0 19543 0 251857 0 0 0 MEREDITH GUILLOT ASST PRINCIPAL OF SPEC SERVICES 119318 0 0 0 0 0 41376 0 26592 0 187286 0 0 0 ATTIYA TONEY ASST PRINCIPAL OF SCHOOL CULTURE 127064 0 0 0 0 0 38975 0 20264 0 186303 0 0 0 MARSHA RAMDEEN PRINCIPAL 155039 0 11300 0 0 0 7739 0 7158 0 181236 0 0 0 PART I, LINE 7 END OF YEAR COMPENSATION DECISIONS ARE MADE BASED ON MASTERY'S PERFORMANCE EVALUATION FRAMEWORK FOR SCHOOL LEADERS AND HIGHEST COMPENSATED EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE BOARD OF DIRECTORS REVIEW THE FORM 990 BEFORE IT IS SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES AND COVERED PERSONS MUST ADHERE TO THE CONFLICT OF INTEREST POLICY. EMPLOYEES UNSURE AS TO WHETHER A CERTAIN TRANSACTION, ACTIVITY, OR RELATIONSHIP CONSTITUTES A CONFLICT OF INTEREST SHOULD DISCUSS IT WITH THEIR IMMEDIATE SUPERVISOR, OR HUMAN RESOURCES, FOR CLARIFICATION. ANY EXCEPTIONS TO THE POLICY MUST BE APPROVED IN WRITING BY THE CEO. FAILURE TO ADHERE TO THIS POLICY, INCLUDING FAILURE TO DISCLOSE ANY CONFLICTS OR TO SEEK AN EXCEPTION, MAY RESULT IN DISCIPLINARY ACTION, UP TO AND INCLUDING TERMINATION. COVERED PERSONS INCLUDE BOARD MEMBERS AND ADMINISTRATORS (DEFINED AS THOSE WHO (A) TAKE OR RECOMMEND OFFICIAL ACTION WHICH IS "NON-MINISTERIAL", THAT IS, THE ACTION IS DISCRETIONARY OR (B) WHO EXERCISE MANAGEMENT OR OPERATIONAL OVERSIGHT). ALL COVERED PERSONS SHALL FILE ANNUALLY A STATEMENT OF FINANCIAL INTEREST WITH THE SCHOOL AT WHICH THEY ARE EMPLOYED OR ON WHICH BOARD THEY SERVE. ANY COVERED PERSON WHO BELIEVES HIMSELF TO HAVE A CONFLICT SHOULD SEEK ADVICE OF COUNSEL AND, IF SO ADVISED, SHOULD RECUSE HIMSELF FROM PARTICIPATION IN THE ACTION CREATING THE POTENTIAL CONFLICT. IF THE COVERED PERSON IS A MEMBER OF THE BOARD AND, IF ADVISED BY COUNSEL, HE SHOULD ALSO DISCLOSE THE POTENTIAL CONFLICT AT THE MEETING OF THE BOARD. SUBJECT TO THE PROVISIONS OF THE PENNSYLVANIA PUBLIC OFFICIAL AND EMPLOYEE ETHICS ACT, CONTRACTS BETWEEN A MASTERY SCHOOL AND A BUSINESS IN WHICH THE COVERED PERSON OR HIS SPOUSE OR CHILD IS ASSOCIATED ARE PROHIBITED. FORM 990, PART VI, SECTION B, LINE 15A SCHOOL LEADERSHIP SALARY SCALES AND OTHER INCENTIVE PROGRAMS ARE APPROVED BY THE BOARD OF TRUSTEES EVERY THREE YEARS. THE PROPOSED SCALES AND INCENTIVES ARE DETERMINED BASED ON A COMBINATION OF MARKET DATA, SCHOOL BUDGETS AND OTHER CONSIDERATIONS. LASTLY, ANNUAL SALARY CHANGES ARE TIMELY DOCUMENTED THROUGH SALARY CONFIRMATION EMAILS AND NEW HIRE COMPENSATION IS TIMELY DOCUMENTED THROUGH OFFER LETTERS. THE SCHOOL DOES NOT HAVE ANY OTHER COMPENSATED INDIVIDUALS THAT MEET THE INTERNAL REVENUE SERVICE DEFINITION OF OFFICER OR KEY EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 HARDY WILLIAMS ACADEMY CHARTER SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANT SERVICES: PROGRAM SERVICE EXPENSES 882,908. MANAGEMENT AND GENERAL EXPENSES 16,708. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 899,616. SUBSTITUTE TEACHERS: PROGRAM SERVICE EXPENSES 539,343. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 539,343. K-7 ALTERNATIVE PUPIL SUPPORT PROGRAM: PROGRAM SERVICE EXPENSES 304,586. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 304,586. OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 29,917. MANAGEMENT AND GENERAL EXPENSES 2,446. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,363. SPECIAL EDUCATION: PROGRAM SERVICE EXPENSES 642,642. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 642,642. PARAPROFESSIONALS/AIDES: PROGRAM SERVICE EXPENSES 583,121. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 583,121. TRANSITION ASSISTANCE PROGRAM SERVICES: PROGRAM SERVICE EXPENSES 160,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 160,000. MIDDLE SCHOOL ALTERNATIVE PUPIL SUPPORT PROGRAM: PROGRAM SERVICE EXPENSES 427,900. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 427,900. EMOTIONAL SUPPORT: PROGRAM SERVICE EXPENSES 24,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,000. PROFESSIONAL DEVELOPMENT - TRAINING: PROGRAM SERVICE EXPENSES 43,555. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,555. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART XI, LINE 8: THE IMPLEMENTATION OF GASB 101 RESULTED IN A SIGNIFICANT CHANGE IN THE MEASUREMENT OF THE SCHOOL'S COMPENSATED ABSENCES LIABILITY, DUE TO A BROADER RECOGNITION THRESHOLD AND CHANGES IN HOW LEAVE BENEFITS ARE ACCRUED. AS A RESULT, BEGINNING NET POSITION WAS REDUCED BY $214,515 TO REFLECT THE CUMULATIVE EFFECT OF APPLYING THE NEW ACCOUNTING STANDARD. MASTERY CHARTER SCHOOL - THOMAS CAMPUS 5700 WAYNE AVENUE PHILADELPHIA PA 19144 204861191 CHARTER SCHOOL PA 501(C)(3) LINE 2 N/A 0 MASTERY CHARTER SCHOOL - SHOEMAKER CAMPUS 5700 WAYNE AVENUE PHILADELPHIA PA 19144 204861234 CHARTER SCHOOL PA 501(C)(3) LINE 2 N/A 0 MASTERY CHARTER SCHOOL - PICKETT CAMPUS 5700 WAYNE AVENUE PHILADELPHIA PA 19144 651308951 CHARTER SCHOOL PA 501(C)(3) LINE 2 N/A 0 MASTERY CHARTER SCHOOL - SMEDLEY ELEMENTARY 5700 WAYNE AVENUE PHILADELPHIA PA 19144 272575502 CHARTER SCHOOL PA 501(C)(3) LINE 2 N/A 0 MASTERY CHARTER SCHOOL - HARRITY ELEMENTARY 5700 WAYNE AVENUE PHILADELPHIA PA 19144 272575445 CHARTER SCHOOL PA 501(C)(3) LINE 2 N/A 0 MASTERY CHARTER SCHOOL - MANN ELEMENTARY 5700 WAYNE AVENUE PHILADELPHIA PA 19144 272575568 CHARTER SCHOOL PA 501(C)(3) LINE 2 N/A 0 MASTERY CHARTER SCHOOL - CLYMER ELEMENTARY 5700 WAYNE AVENUE PHILADELPHIA PA 19144 452107667 CHARTER SCHOOL PA 501(C)(3) LINE 2 N/A 0 GROVER CLEVELAND - MASTERY CHARTER SCHOOL 5700 WAYNE AVENUE PHILADELPHIA PA 19144 455142446 CHARTER SCHOOL PA 501(C)(3) LINE 2 N/A 0 MASTERY CHARTER SCHOOL PASTORIUS - RICHARDSON ELEMENTARY 5700 WAYNE AVENUE PHILADELPHIA PA 19144 462846820 CHARTER SCHOOL PA 501(C)(3) LINE 2 N/A 0 FREDERICK DOUGLASS MASTERY CHARTER SCHOOL 5700 WAYNE AVENUE PHILADELPHIA PA 19144 800619248 CHARTER SCHOOL PA 501(C)(3) LINE 2 N/A 0 MASTERY CHARTER SCHOOL - GRATZ CAMPUS 5700 WAYNE AVENUE PHILADELPHIA PA 19144 452107493 CHARTER SCHOOL PA 501(C)(3) LINE 2 N/A 0 MASTERY CHARTER SCHOOL JOHN WISTER CAMPUS 5700 WAYNE AVENUE PHILADELPHIA PA 19144 812713543 CHARTER SCHOOL PA 501(C)(3) LINE 2 N/A 0 MASTERY PREP ELEMENTARY CHARTER SCHOOL 5700 WAYNE AVENUE PHILADELPHIA PA 19144 824221501 CHARTER SCHOOL PA 501(C)(3) LINE 2 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0