2024-05-14T09:05:25-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2022-07-01 232964772 EUGENIO MARIA DE HOSTOS CHARTER SCHOOL AN ASPIRA INC OF PENNSYLVANIA SCHOOL EUGE 2154551302 6301 N 2ND STREET PHILADELPHIA PA 19120 GLENDA MARRERO PRINCIPAL 2154551302 2024-05-07 1 GLENDA MARRERO 999009999 1 DAVID M SEKERAK P01395497 2156433900 2024-05-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROGER ZEPERNICK 6301 N 2ND STREET PHILADELPHIA PA 19120 12412463 0 X WWW.HOSTOSCHARTER.ORG X 1998 PA TO EMPOWER OUR COMMUNITY THROUGH ADVOCACY, EDUCATION, AND LEADERSHIP DEVELOPMENT OF OUR YOUTH. 6 6 42 15 0 0 3671165 3531921 7632108 8861411 1352 2238 51536 16893 11356161 12412463 0 0 0 0 2201855 3777676 0 0 0 6416975 10693421 8618830 14471097 2737331 -2058634 11837261 12409288 10612483 13243144 1224778 -833856 OUR MISSION IS TO PROVIDE A BILINGUAL, BICULTURAL ACADEMICALLY ENRICHED PROGRAM IN ENGLISH AND SPANISH THAT ENABLES STUDENTS TO MAKE THE MOST OF THEIR INDIVIDUAL TALENTS. 0 0 12826595 0 8861411 TO PROVIDE EDUCATION FOR STUDENTS IN KINDERGARTEN THROUGH 8TH GRADE WITH UNIQUE SUPPORT SERVICES. THE SCHOOL SERVES APPROXIMATELY 500 STUDENTS. THE EUGENIO MARIA DE HOSTOS COMMUNITY IS BUILT ON THE BELIEF THAT EDUCATION EMPOWERS STUDENTS, PARENTS, AND THEIR FAMILIES AND THAT SOCIAL ACTION WILL FOSTER POSITIVE CHANGE IN THE NEIGHBORHOODS WE CALL HOME. 12826595 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 25 0 42 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 X XIN YI 2154551300 4322 N 5TH STREET PHILADELPHIA PA 19140 CAONABO VARGAS PRINCIPAL 40.00 0.00 X 150914 0 56193 MARYBETH WILEY ELEMENTARY SCHOOL TEACHER 40.00 0.00 X 102416 0 67267 DENISE OYOLA ELEMENTARY SCHOOL TEACHER 40.00 0.00 X 102277 0 67221 GLENDA MARERRO PRINCIPAL AS OF AUG 2022 40.00 0.00 X 61154 0 13586 ROGER ZEPERNICK CHAIR AS OF JUL 2022, TREASURER 1.00 4.00 X X 0 0 0 ZORAIDA ORTIZ CHAIR TO JUL 2022 1.00 4.00 X X 0 0 0 ESTER ROCHE-CURET VICE CHAIR AS OF SEP 2022, MEMBER 1.00 4.00 X X 0 0 0 ANGELICA MARTINEZ SECRETARY AS OF SEP 2022 1.00 4.00 X X 0 0 0 KEVIN GLOVER TREASURER AS OF SEP 2022 1.00 4.00 X X 0 0 0 TANIA RAMOS-OTON MEMBER AS OF SEP 2022 1.00 1.00 X 0 0 0 MELANIE ROSARIO PARENT MEMBER AS OF SEP 2022 1.00 0.00 X 0 0 0 ADELAIDA MORALES MEMBER TO JAN 2023 1.00 4.00 X 0 0 0 JESSICA ORTIZ MEMBER TO SEP 2022 1.00 4.00 X 0 0 0 416761 0 204267 4 0 1 0 ASPIRA INC OF PENNSYLVANIA 4322 N 5TH STREET PHILADELPHIA PA 19140 MANAGEMENT AND SUPPORT SERVICES 4268302 1 3531921 57591 3531921 STUDENT SUBSIDY 611600 8232930 8232930 MEAL REIMBURSEMENT 611600 606449 606449 STUDENT ACTIVITIES 611600 22032 22032 8861411 2238 2238 REFUNDS 900099 16893 16893 16893 12412463 8861411 0 19131 X 403962 282773 121189 2653223 2473551 179672 -276482 -190098 -86384 771907 761849 10058 225066 204312 20754 864458 864458 62765 62765 118567 118567 3878075 3603439 274636 402 402 154926 149872 5054 227954 202756 25198 130545 126776 3769 117433 117433 427250 427250 485296 485296 68100 28768 39332 SETTLEMENT EXPENSES 3163986 3163986 FOOD 716717 716717 BOOKS 258904 258904 DUES AND FEES 6731 6699 32 11312 6312 5000 14471097 12826595 1644502 0 714909 714919 2543641 4001089 1781190 1138476 98074 107507 7547733 1817330 6126161 5730403 573286 716894 11837261 12409288 945427 1420857 215976 9451080 11822287 10612483 13243144 X 1187970 -891183 36808 57327 1224778 -833856 11837261 12409288 -2058634 0 X 0 1 X 1 1 1 X 5383526 421698 4961828 325000 278693 46307 1839207 1116939 722268 5730403 DEFERRED OUTFLOWS FROM PENSIONS 691894 DEFERRED OUTFLOWS FROM OPEB 25000 716894 DEFERRED INFLOWS FROM PENSIONS 434000 NET PENSION LIABILITY 2401000 DEFERRED INFLOWS FROM OPEB 113430 NET OPEB LIABILITY 99000 DUE TO RELATED PARTIES 218255 LEASE LIABILITY 5284663 SUBSCRIPTION LIABILITY 58666 DUE TO SCHOOL DISTRICT OF PHILADELPHIA 3213273 11822287 12412463 0 12412463 0 12412463 14471097 0 14471097 0 14471097 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 SCHOOL MAKES ITS RACIALLY NONDISCRIMINATORY POLICY AVAILABLE ON ITS WEBSITE AND THROUGH LOCAL NEWS MEDIA, PRIMARILY NEWSPAPER POSTINGS. 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 THE U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH THE PENNSYLVANIA DEPARTMENT OF EDUCATION AND THE PENNSYLVANIA DEPARTMENT OF AGRICULTURE, AND ALSO PARTICIPATES IN VARIOUS REIMBURSEMENT PROGRAMS WITH THE PENNSYLVANIA DEPARTMENT OF EDUCATION. X X X X 0 0 0 0 0 0 0 0 0 CAONABO VARGAS PRINCIPAL 150914 0 0 0 0 0 51958 0 4235 0 207107 0 0 0 MARYBETH WILEY ELEMENTARY SCHOOL TEACHER 102416 0 0 0 0 0 35794 0 31473 0 169683 0 0 0 DENISE OYOLA ELEMENTARY SCHOOL TEACHER 102277 0 0 0 0 0 35746 0 31475 0 169498 0 0 0 X 1 57591 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): THE FIGURE IN THIS COLUMN REPRESENTS THE NUMBER OF DONORS IN THE GIVEN CATEGORY. FORM 990, PART IV, LINE 11F: THE SCHOOL'S FINANCIAL STATEMENTS ARE PREPARED UNDER GOVERNMENTAL AUDITING STANDARDS, WHICH DO NOT REQUIRE DISCLOSURE OF MANAGEMENT'S EVALUATION OF UNCERTAIN TAX POSITIONS. MANAGEMENT HAS PERFORMED THIS EVALUATION AND IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THE SCHOOL'S TAX-EXEMPT STATUS. FORM 990, PART VI, SECTION A, LINE 3 THE SCHOOL PAYS ASPIRA, INC. OF PENNSYLVANIA, AN UNRELATED 501(C)(3) PUBLIC CHARITY, FOR PROFESSIONAL SERVICES, INCLUDING BUT NOT LIMITED TO MANAGEMENT SERVICES. THE SERVICES PROVIDED INCLUDE: ADMINISTRATIVE AND CONTRACTING, FINANCIAL MANAGEMENT, FACILITIES, HUMAN RESOURCES AND PAYROLL, TRANSPORTATION, NUTRITION, AND INFORMATION TECHNOLOGY AND SUPPORT ACTIVITIES. FORM 990, PART VI, SECTION A, LINE 8B THE SCHOOL HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 HAS BEEN PREPARED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM WITH THE ASSISTANCE OF MANAGEMENT. MANAGEMENT REVIEWS AND THEN PRESENTS THE FORM 990 TO THE BOARD FINANCE COMMITTEE. PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE (IRS) A COMPLETE COPY OF THE FORM 990, AS IT WILL BE FILED WITH THE IRS, IS PROVIDED TO ALL VOTING BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY ACTUAL OR PERCEIVED CONFLICTS OF INTEREST ON AN ANNUAL BASIS AT OPEN BOARD MEETINGS. CONFLICTS HISTORICALLY HAVE BEEN DISCLOSED UNDER THE ADVICE OF COUNSEL AND THEN THERE IS INTENDED TO BE A RECUSAL FROM ALL VOTES RELATED TO THAT CONFLICT. IN ADDITION, THE CONFLICT OF INTEREST DISCLOSURE FORM, PROVIDED BY THE STATE ETHICS COMMISSION, IS COMPLETED BY ALL BOARD MEMBERS, AND FILED AT THE SCHOOL. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF THE PRINCIPAL IS DETERMINED BY THE BOARD OF TRUSTEES. COMPARABILITY DATA IS USED TO DETERMINE THE COMPENSATION OF THE PRINCIPAL WHICH IS REVIEWED AND DETERMINED ANNUALLY IN THE JUNE MEETING. THE DELIBERATION AND FINAL DECISION WERE TIMELY DOCUMENTED. THE TYPE OF COMPARABILITY DATA THAT IS USED IS: THE FORM 990 OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACTS, AND COMPENSATION SURVEYS OR STUDIES OF OTHER SURROUNDING CHARTER SCHOOLS WITHIN THEIR DISTRICT. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2022. FORM 990, PART VI, SECTION B, LINE 15B: THE ORGANIZATION DOES NOT COMPENSATE ANY OTHER INDIVIDUAL THAT MEETS THE IRS DEFINITION OF OFFICER OR KEY EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AS WELL AS FINANCIAL STATEMENTS APPROVED BY THE BOARD ARE PUBLIC INFORMATION. THOSE ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G ASPIRA SUPPORTING SERVICES: PROGRAM SERVICE EXPENSES 2,970,988. MANAGEMENT AND GENERAL EXPENSES 250,315. TOTAL EXPENSES 3,221,303. PANTOJA SUPPORTING SERVICES: PROGRAM SERVICE EXPENSES 61,919. TOTAL EXPENSES 61,919. SAFETY AND SECURITY SERVICES: PROGRAM SERVICE EXPENSES 891. TOTAL EXPENSES 891. EDUCATIONAL SERVICES: PROGRAM SERVICE EXPENSES 462,409. MANAGEMENT AND GENERAL EXPENSES 16,465. TOTAL EXPENSES 478,874. OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 12,914. MANAGEMENT AND GENERAL EXPENSES 5,778. TOTAL EXPENSES 18,692. OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 94,318. MANAGEMENT AND GENERAL EXPENSES 2,078. TOTAL EXPENSES 96,396. FORM 990, PART IX, LINE 8: THE SCHOOL IS PART OF THE PUBLIC SCHOOL EMPLOYEES' RETIREMENT SYSTEM (PSERS), WHICH IS A GOVERNMENTAL COST-SHARING MULTIPLE EMPLOYER DEFINED PENSION AND BENEFIT PLAN THAT PROVIDES BENEFITS TO PUBLIC SCHOOL EMPLOYEES OF THE COMMONWEALTH OF PENNSYLVANIA. UNDER GOVERNMENTAL-WIDE ACCOUNTING FOR GOVERNMENTAL ACCOUNTING STANDARDS (GASB) REPORTING, THE SCHOOL IS REQUIRED TO RECORD THEIR ALLOCATED PORTION OF THE PSERS NET PENSION LIABILITY, DEFERRED INFLOWS AND DEFERRED OUTFLOWS ON AN ANNUAL BASIS SINCE THE ADOPTION OF ACCOUNTING STANDARD GASB 68 - ACCOUNTING AND FINANCIAL REPORTING FOR PENSIONS IN FISCAL YEAR JUNE 30, 2015. IN ADDITION, THE SCHOOL IS REQUIRED TO RECORD THEIR ALLOCATED PORTION OF THE PSERS OTHER POSTEMPLOYMENT BENEFIT (OPEB) LIABILITY, DEFERRED INFLOWS AND DEFERRED OUTFLOWS ON AN ANNUAL BASIS DUE TO THE ADOPTION OF ACCOUNTING STANDARD GASB 75 - ACCOUNTING AND FINANCIAL REPORTING FOR POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS, WHICH WAS ADOPTED IN FISCAL YEAR JUNE 30, 2019. AS A RESULT OF THE FISCAL YEAR 2023 ALLOCATIONS AND GASB 68 AND 75 JOURNAL ENTRIES REQUIRED TO BE RECORDED, THE PSERS PENSION AND OPEB ACTIVITY RESULTED IN A CREDIT FOR JUNE 30, 2023 FISCAL YEAR. ANTONIA PANTOJA CHARTER SCHOOL 4101 N AMERICAN STREET PHILADELPHIA PA 19140 412249712 HIGH QUALITY PUBLIC EDUCATION TO STUDENTS IN AND AROUND PHILADELPHIA PA 501(C)(3) LINE 2 N/A 0 ASPIRA BILINGUAL CYBER CHARTER SCHOOL 6301 N 2ND STREET PHILADELPHIA PA 19120 263090660 HIGH QUALITY PUBLIC EDUCATION TO STUDENTS IN AND AROUND PHILADELPHIA PA 501(C)(3) LINE 2 N/A 0 JOHN B STETSON CHARTER SCHOOL 4322 N 5TH STREET PHILADELPHIA PA 19140 272840106 HIGH QUALITY PUBLIC EDUCATION TO STUDENTS IN AND AROUND PHILADELPHIA PA 501(C)(3) LINE 2 N/A 0 OLNEY CHARTER HIGH SCHOOL 4322 N 5TH STREET PHILADELPHIA PA 19140 452040612 HIGH QUALITY PUBLIC EDUCATION TO STUDENTS IN AND AROUND PHILADELPHIA PA 501(C)(3) LINE 2 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0