2026-04-24T11:51:14-05:00 2025-06-30 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2024-07-01 800619248 FREDERICK DOUGLASS MASTERY CHARTER SCHOOL FRED 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 11644484 0 X WWW.MASTERYCHARTER.ORG X 2010 PA STUDENTS LEARN THE SKILLS NEEDED FOR POST-SECONDARY SUCCESS AND ARE ABLE TO PURSUE THEIR DREAMS. 7 7 72 7 0 0 3927035 1268861 9454269 10073409 151858 302087 4490 127 13537652 11644484 0 0 0 0 5205992 5848638 0 0 0 5736731 5935825 10942723 11784463 2594929 -139979 10550580 10175251 3393891 3254743 7156689 6920508 ALL STUDENTS LEARN THE ACADEMIC AND PERSONAL SKILLS THEY NEED TO BE TRULY PREPARED FOR POSTSECONDARY SUCCESS AND ABLE TO PURSUE THEIR DREAMS. 0 0 10026141 10073409 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.FREDERICK DOUGLASS MASTERY CHARTER SCHOOL SERVES STUDENTS IN GRADES K-8. 10026141 1 1 0 0 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 1 0 0 0 1 32 0 1 72 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 MONIQUE DOLCY PRINCIPAL - MIDDLE SCHOOL 40.00 X 179713 0 22596 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 JOSIAH CARDEN ASST PRINCIPAL OF SPEC SERVICES 40.00 X 123824 0 69751 NICOLE COOPER ASST PRINCIPAL OF INSTRUCTION 40.00 X 107846 0 25558 IAN KROUSE ASST PRINCIPAL OF INSTRUCTION 40.00 X 118407 0 14415 LATANZA HUMPHREY ASST PRINCIPAL/DIR OF OPERATIONS 40.00 X 103472 0 13516 AUDREA WRIGHT ASST PRINCIPAL OF SCHOOL CULTURE 40.00 X 100811 0 5394 734073 0 151230 6 0 1 0 SKANSKA USA BUILDING INC 1010 SPRING MILL AVENUE SUITE 300 CONSHOHOCKEN PA 19428 CONSTRUCTION 1563127 MASTERY CHARTER HIGH SCHOOL 5700 WAYNE AVENUE PHILADELPHIA PA 19144 MANAGEMENT AND TECHNOLOGY SERVICES 1112441 CHG ALTERNATIVE EDUCATION INC 11629 MANCHACA ROAD AUSTIN TX 78748 EDUCATIONAL SERVICES 479783 CORA SERVICES INC 8540 VERREE ROAD PHILADELPHIA PA 19111 EDUCATIONAL SERVICES 324881 TJ CLEANS LLC PO BOX 6594 PHILADELPHIA PA 19138 CLEANING SERVICES 268128 8 1233965 34896 1268861 DISTRICT SUBSIDIES 611110 9893529 9893529 E-RATE 611110 94534 94534 TRANSITION ASSISTANCE PROGRAM 611110 36000 36000 REFUND OF PRIOR EXPENDITURES 611110 27478 27478 STUDENT ACTIVITIES 611110 21868 21868 10073409 302087 302087 MISCELLANEOUS REVENUE 900099 127 127 127 11644484 10073409 0 302214 X 202933 135296 67637 4466242 4081277 384965 93430 74374 19056 736767 674052 62715 349266 316717 32549 989353 989353 20250 20250 17252 17252 2026957 2021678 5279 13642 13642 147888 103995 43893 446896 437093 9803 786973 786973 377285 377285 8735 8735 370380 370380 67935 67935 SPECIAL EDUCATION 356634 356634 DISCIPLINARY PLACEMENTS 124591 124591 BOOKS 73354 73354 MEALS & REFRESHMENTS 32043 23085 8958 75657 69357 6300 11784463 10026141 1758322 0 10252 1000 3483079 1090406 452147 181397 60933 104820 30750 150715 6747847 3430074 1371853 3317773 4856680 5102073 284886 227067 10550580 10175251 1998481 1575311 10000 1395410 1669432 3393891 3254743 X 6006840 3609697 1149849 3310811 0 0 7156689 6920508 10550580 10175251 X -139979 26890 -123092 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2394027 1795519 598508 1861897 1634555 227342 2491923 2491923 3317773 NET OPEB LIABILITY 32000 NET PENSION LIABILITY 795000 DEFERRED INFLOWS FROM PENSIONS 183000 DEFERRED INFLOWS FROM OPEB 39000 LEASE LIABILITY 81029 OTHER LIABILITIES 468446 COMPENSATED ABSENCES 70957 1669432 X 11654122 26890 26890 11627232 17252 17252 11644484 11767211 0 11767211 17252 17252 11784463 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 MONIQUE DOLCY PRINCIPAL - MIDDLE SCHOOL 156413 0 23300 0 0 0 7904 0 14692 0 202309 0 0 0 JOSIAH CARDEN ASST PRINCIPAL OF SPEC SERVICES 123824 0 0 0 0 0 43159 0 26592 0 193575 0 0 0 PART I, LINE 7 END OF YEAR COMPENSATION DECISIONS ARE MADE BASED ON MASTERY'S PERFORMANCE EVALUATION FRAMEWORK FOR SCHOOL LEADERS. 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 T 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 FREDERICK DOUGLAS MASTERY CHARTER SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANT SERVICES: PROGRAM SERVICE EXPENSES 450,181. MANAGEMENT AND GENERAL EXPENSES 3,998. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 454,179. SUBSTITUTE TEACHERS: PROGRAM SERVICE EXPENSES 134,503. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 134,503. K-7 ALTERNATIVE PUPIL SUPPORT PROGRAM: PROGRAM SERVICE EXPENSES 428,854. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 428,854. EMOTIONAL SUPPORT: PROGRAM SERVICE EXPENSES 12,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,000. PROFESSIONAL SERVICES, SPECIAL EDUCATION: PROGRAM SERVICE EXPENSES 666,209. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 666,209. PARAPROFESSIONALS/AIDES: PROGRAM SERVICE EXPENSES 293,594. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 293,594. MIDDLE SCHOOL ALTERNATIVE PUPIL SUPPORT PROGRAM: PROGRAM SERVICE EXPENSES 14,553. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,553. OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 4,100. MANAGEMENT AND GENERAL EXPENSES 1,281. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,381. PROFESSIONAL DEVELOPMENT - TRAINING: PROGRAM SERVICE EXPENSES 17,684. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,684. 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 $123,092 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 HARDY WILLIAMS ACADEMY CHARTER SCHOOL 5700 WAYNE AVENUE PHILADELPHIA PA 19144 522173268 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 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