2024-05-15T20:20:15-05:00 2023-06-30 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2022-07-01 204274276 COMMUNITY ROOTS CHARTER SCHOOL COMM 7188581629 51 SAINT EDWARDS STREET 3RD FLOOR BROOKLYN NY 11205 ANDREW NGESEYAN DIRECTOR OF FINANCE 7188581629 2024-05-15 1 ANDREW NGESEYAN 999009999 1 GARRETT M HIGGINS P00543209 2122862600 2024-05-08 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANDREW NGESEYAN 51 SAINT EDWARDS STREET 3RD FLOOR BROOKLYN NY 11205 10813026 0 X WWW.COMMUNITYROOTS.ORG X 2005 NY COMMUNITY ROOTS CHARTER SCHOOL IS DEDICATED TO PROVIDING A HIGH QUALITY EDUCATION. 12 12 171 13 0 0 2638991 718136 9754948 10059596 4586 447 66154 34847 12464679 10813026 0 0 0 0 9789308 9752650 0 0 63266 1167649 1515370 10956957 11268020 1507722 -454994 5141603 4672669 1254677 1240737 3886926 3431932 X COMMUNITY ROOTS CHARTER SCHOOL IS A RIGOROUS LEARNING COMMUNITY WHERE EDUCATION IS EMBEDDED IN MEANINGFUL REAL-WORLD CONTEXTS AND CHILDREN ARE DELIBERATELY TAUGHT TO SEE THE CONNECTIONS BETWEEN SCHOOL AND THE WORLD. COMMUNITY ROOTS STUDENTS WILL MEET OR EXCEED THE NEW YORK STATE STANDARDS AND BE PREPARED TO EXCEL IN THE 21ST CENTURY BY BECOMING INDEPENDENT THINKERS AND WORKING PRODUCTIVELY WITHIN A DIVERSE GROUP OF LEARNERS. AT COMMUNITY ROOTS, STUDENTS LEARN TO COMBINE CURIOSITY WITH APPROPRIATE APPLICATION, WHICH LEADS TO DEEP UNDERSTANDING AND THE CONFIDENCE TO BECOME WHO THEY WANT TO BE. 0 0 9182762 0 10059596 OUR CORE VALUES AT COMMUNITY ROOTS REALLY SET THE FOUNDATION FOR THE WORK THAT WE DO EVERY DAY. THESE ARE A SMALL SET OF GUIDING PRINCIPLES THAT HAVE A PROFOUND IMPACT ON HOW EVERYONE IN OUR SCHOOL STRIVES TO THINK AND ACT. THEY HAVE INTRINSIC VALUE AND ARE OF SIGNIFICANT IMPORTANCE TO THE STAFF AND CHILDREN AT COMMUNITY ROOTS. SINCE WE ARE AN EXTREMELY DIVERSE COMMUNITY AND ALL ENTER THROUGH OUR SCHOOL DOORS WITH A VARIETY OF BACKGROUNDS, THOUGHTS, AND IDEAS, IT IS THESE FEW AND EXTREMELY POWERFUL GUIDING PRINCIPLES THAT BECOME THE COMMON GROUND THAT WE INVITE ALL OUR CHILDREN TO BE A PART OF AND THE VALUES THAT THEY ARE ASKED TO GUIDE ALL THEIR ACTIONS.THE CORE VALUES ARE EMBEDDED IN OUR EVERY DAY INTERACTIONS, BUT EVERY YEAR FROM SEPTEMBER TO DECEMBER WE FOCUS ON MORE EXPLICIT INSTRUCTION ACROSS THE SCHOOL. BEGINNING WITH THE CORE VALUE: HONOR YOURSELF AND OTHERS, WE TAKE 2 WEEKS AND WORK OUR WAY THROUGH ALL THE CORE VALUES. DURING THIS 2-WEEK SPAN, ACTIVITIES, READ-ALOUDS, AND DISCUSSIONS TAKE PLACE AROUND EACH CORE VALUE.FOR THE 2022-2023 SCHOOL YEAR, WE SERVED APPROXIMATELY 467 STUDENTS IN GRADES KINDERGARTEN THROUGH EIGHTH. 9182762 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 1 0 0 0 0 0 0 0 0 1 8 0 171 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ANDREW NGESEYAN 7188581629 51 SAINT EDWARDS STREET 3RD FL BROOKLYN NY 11205 SCOTT STRASSER BOARD CO- CHAIR PERSON 4.00 X X 0 0 0 TRACEY STRAUSS BOARD CO- CHAIR PERSON 4.00 X X 0 0 0 DAVID MANHEIMER TREASURER 1.00 X X 0 0 0 SHAWN CLARK TRUSTEE (THRU OCT 2022) 1.00 X 0 0 0 TRACIE BENJAMIN-VAN LIEROP TRUSTEE 1.00 X 0 0 0 CAVEL KHAN TRUSTEE 1.00 X 0 0 0 SWATI MALIK TRUSTEE 1.00 X 0 0 0 JERRY PETIT-FRERE TRUSTEE 1.00 X 0 0 0 NIGEL PUGH TRUSTEE 1.00 X 0 0 0 BRIAN SHAW TRUSTEE 1.00 X 0 0 0 MILAD SEDEH TRUSTEE 1.00 X 0 0 0 CHRISTINE SPADARO TRUSTEE 1.00 X 0 0 0 JOSH THOMASES TRUSTEE 1.00 X 0 0 0 ALLISON KEIL CO-FOUNDER/K-8 CO-DIRECTOR 60.00 X 189407 0 34146 SARA STONE CO-FOUNDER/K-5 CO-DIRECTOR 60.00 X 187370 0 41147 ANDREW NGESEYAN CHIEF FINANCIAL OFFICER 60.00 X 149841 0 21560 ERIN CARSTENSEN MIDDLE SCHOOL CO-DIRECTOR 60.00 X 179493 0 43398 PERREN PETERSON MIDDLE SCHOOL CO-DIRECTOR 60.00 X 153143 0 32694 BRIDGET FOLEY DIRECTOR OF STUDENT SUPPORTS 40.00 X 111605 0 20523 JAQUETTA BUSTION MUSIC TEACHER 40.00 X 116657 0 41932 NICHOLE LADOPOULOS-STURK LEARNING SPECIALIST 40.00 X 108991 0 38487 1196507 0 273887 10 0 1 0 0 374558 343578 29264 718136 GOV'T PER-PUPIL REV. 611110 10059596 10059596 10059596 447 447 SUMMER CAMP FEES 611710 31010 31010 OTHER INCOME 900099 3837 3837 34847 10813026 10059596 0 35294 868207 621084 214879 32244 6926014 5792258 1114784 18972 231477 196149 34462 866 1099190 884566 210777 3847 627762 516977 106927 3858 9816 9816 57598 57598 217839 190440 27319 80 93678 8241 85375 62 241407 188070 51934 1403 49406 40686 8416 304 19925 19925 2410 2410 92311 76020 15723 568 96926 79821 16509 596 SUPPLIES/MATERIALS 275436 275436 FIELD TRIP EXPENSE 223281 223281 STAFF DEVELOPMENT 71417 56050 14949 418 EQUIPMENT/ FURNISHINGS 31686 28474 3203 9 32234 5209 26986 39 11268020 9182762 2021992 63266 2044948 1307632 2228302 2228749 546533 693567 2640 0 130480 115713 798702 612845 186042 185857 2658 141151 5141603 4672669 1254677 1073282 0 28375 0 139080 1254677 1240737 X 2380446 1925155 1506480 1506777 3886926 3431932 5141603 4672669 -454994 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 142282 142282 0 473127 342069 131058 183293 128494 54799 185857 OPERATING LEASE LIABILITY 139080 139080 X 10816002 2976 2976 10813026 0 10813026 11270996 2976 2976 11268020 0 11268020 PART X, LINE 2: THE SCHOOL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE SCHOOL IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR YEARS PRIOR TO JUNE 30, 2020. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 AS A PUBLIC SCHOOL, SUBJECT TO OPEN ENROLLMENT, THE CHARTER SCHOOL IS NOT SUBJECT TO THE SPECIFIC GUIDELINES SET FORTH IN REV. PROC. 75-50 AND AS MODIFIED BY REV. PROC. 2019-22. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES PER-PUPIL FUNDING FROM THE NYC BOARD OF EDUCATION UNDER THEIR CHARTER AGREEMENT. THE SCHOOL ALSO RECEIVES VARIOUS FEDERAL, STATE AND CITY FUNDS INCLUDING FEDERAL ENTITLEMENTS TO ASSIST WITH COVERING THE COST OF CERTAIN PROGRAMS. X X X 0 0 0 0 0 0 0 0 0 SARA STONE CO-FOUNDER/K-5 CO-DIRECTOR 187370 0 0 0 0 0 5360 0 35787 0 228517 0 0 0 ALLISON KEIL CO-FOUNDER/K-8 CO-DIRECTOR 189407 0 0 0 0 0 0 0 34146 0 223553 0 0 0 ERIN CARSTENSEN MIDDLE SCHOOL CO-DIRECTOR 179493 0 0 0 0 0 9249 0 34149 0 222891 0 0 0 PERREN PETERSON MIDDLE SCHOOL CO-DIRECTOR 153143 0 0 0 0 0 7987 0 24707 0 185837 0 0 0 ANDREW NGESEYAN CHIEF FINANCIAL OFFICER 149841 0 0 0 0 0 8624 0 12936 0 171401 0 0 0 JAQUETTA BUSTION MUSIC TEACHER 116657 0 0 0 0 0 6185 0 35747 0 158589 0 0 0 X 29264 COST 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND THEN REVIEWED BY THE CHIEF FINANCIAL OFFICER AND BOTH CO-FOUNDERS. THE FORM 990 IS THEN PRESENTED AND REVIEWED BY THE BOARD OF TRUSTEES BEFORE ELECTRONICALLY FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY APPLICABLE TO ALL TRUSTEES, OFFICERS AND EMPLOYEES. ALL APPLICABLE INDIVIDUALS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST AGREEMENT ANNUALLY, DISCLOSING ANY POSSIBLE CONFLICTS OF INTEREST. THESE DISCLOSURES ARE REVIEWED ANNUALLY BY THE AUDIT COMMITTEE OF THE BOARD. ANY PERSON WITH A POTENTIAL CONFLICT IS GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE TRUSTEES OR COMMITTEE WITH BOARD DELEGATED POWERS, WHO THEN DECIDES IF A CONFLICT OF INTEREST EXISTS VIA A MAJORITY VOTE. THE PERSON WITH THE POTENTIAL CONFLICT IS RECUSED FROM THE MEETING WHILE THE MATTER IS VOTED UPON. THE DELIBERATION AND DECISIONS ARE RECORDED IN THE MINUTES OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION FOR THE ORGANIZATION'S CO-FOUNDERS AND CFO INCLUDES THE USE OF COMPARABLE DATA SUCH AS PNP STAFFING ANNUAL NON-PROFIT SALARY REVIEW, GUIDESTAR COMPREHENSIVE COMPENSATION REVIEW, AND NYCDOE PAY SCALE. THE BOARD OF DIRECTORS REVIEWS THE COLLECTED DATA AND VOTES ON THE COMPENSATION. THE PROCESS LAST OCCURRED IN FY2023 WITH THE ANNUAL BUDGET, AND IS DOCUMENTED IN THE MINUTES OF THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XII, LINE 2C: THE SCHOOL HAS A FINANCE COMMITTEE THAT IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITOR. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.