2025-04-01T11:47:25-05:00 2024-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2023-07-01 251810507 CENTRE LEARNING COMMUNITY CHARTER SCHOOL CENT 8148617980 2643 WEST COLLEGE AVE STATE COLLEGE PA 16801 BRIAN ROWAN BUSINESS MANAGER 8148617980 2025-04-01 1 1 KERRI N BOGDA CPA P00760402 7177404863 2025-04-01 2023 2025-03-06 01:10:19Z BRIAN ROWAN 2643 WEST COLLEGE AVE STATE COLLEGE PA 16801 1606612 0 X WWW.CLCCHARTER.ORG X SCHOOL 1998 PA TO CREATE A POWERFUL, SAFE, SECURE, ACTIVE, PROJECT-BASED, LEARNING ENVIRONMENT IN WHICH STUDENTS DEVELOP THE NECESSARY KNOWLEDGE, SKILLS, AND ATTRIBUTES TO LEAD A FULFILLED AND SUCCESSFUL LIFE. 9 6 25 6 0 0 53965 132840 1458601 1321378 1643 5376 279471 147018 1793680 1606612 0 0 0 0 1249243 1228860 0 0 0 318488 275229 1567731 1504089 225949 102523 1283178 1202584 2548966 2365849 -1265788 -1163265 TO CREATE A POWERFUL, SAFE, SECURE, ACTIVE, PROJECT-BASED, LEARNING ENVIRONMENT IN WHICH STUDENTS DEVELOP THE NECESSARY KNOWLEDGE, SKILLS, AND ATTRIBUTES TO LEAD A FULFILLED AND SUCCESSFUL LIFE. 0 0 1086382 0 1321378 CENTRE LEARNING COMMUNITY CHARTER SCHOOL IS A PROJECT-BASED MIDDLE SCHOOL SERVING 68 STUDENTS IN GRADES 5 THROUGH 8 FROM STATE COLLEGE, BELLEFONTE, BALD EAGLE, PENNS VALLEY, HUNTINGDON, MOSHANNON VALLEY AND PHILIPSBURG-OSCEOLA SINCE 1998. OUR FOCUS IS TO TEACH STUDENTS REAL-WORLD SKILLS THAT ENABLE THEM TO CREATE, INNOVATE, AND COLLABORATE. 1086382 1 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 25 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X BRIAN ROWAN 8148617980 2643 WEST COLLEGE AVE STATE COLLEGE PA 16801 MIKE JANIK PRESIDENT 1.00 0.00 X X 0 0 0 PAT DROHAN VP/TREASURER 1.00 0.00 X X 0 0 0 MARISSA SCHAEFFER SECRETARY 1.00 0.00 X X 0 0 0 BETH HOWARD BOARD MEMBER 1.00 0.00 X X 0 0 0 MELISSA PRESTON BOARD MEMBER 1.00 0.00 X 0 0 0 KELLY KENNEDY BM/LEAD TEACHER 40.00 0.00 X 69721 0 59821 MARCY CHICHESTER BM/SPECIAL EDUCATION TEACH 40.00 0.00 X 62405 0 21611 KIM RIMMEY BM/COUNSELOR 40.00 0.00 X 51103 0 32341 KIM FERRETTI BOARD MEMBER 1.00 0.00 X 0 0 0 COLLEEN FREYVOGEL SECRETARY (UNTIL 12/31/23) 1.00 0.00 X X 0 0 0 KOSTA DUSSIAS TREASURER (UNTIL 12/31/23) 1.00 0.00 X X 0 0 0 MICHELE DIAZ BOARD MEMBER (UNTIL 12/31/23) 1.00 0.00 X 0 0 0 HOLLY WINTERS BOARD MEMBER (UNTIL 12/31/23) 1.00 0.00 X 0 0 0 DEB SWARTZ BM(UNTIL 12/31/23)/SPEC. EDU. TEACH 40.00 0.00 X 84075 0 49227 BRIAN ROWAN BUSINESS MANAGER 40.00 0.00 X 94758 0 52763 362062 0 215763 0 0 0 0 0 132840 132840 TUITION 900099 1233623 1233623 OPERATION & MAINTENANC 900099 38726 38726 NONINSTRUCTIONAL SERVI 900099 22500 22500 ADMINISTRATIVE & FINAN 900099 18434 18434 INSTRUCTIONAL STUDENT 900099 8095 8095 1321378 5376 5376 PENSION INCOME 900099 147018 147018 147018 1606612 1321378 0 152394 154297 154297 674231 584680 89551 192022 183378 8644 147161 103443 43718 61149 46693 14456 61445 19110 42335 8536 8536 62241 31120 31121 5433 5433 38666 34799 3867 4789 4305 484 15056 15056 65893 65893 12851 12851 DUES AND FEES 319 110 209 1504089 1086382 417707 0 347440 242048 15331 11817 6783 36794 2160225 1248300 913624 911925 1283178 1202584 61913 55104 428799 403109 2058254 1907636 2548966 2365849 X -1265788 -1163265 -1265788 -1163265 1283178 1202584 102523 0 X 0 1 X 1 0 X 220000 220000 1307124 694272 612852 633101 554028 79073 911925 NET PENSION LIABILITY 1907636 1907636 X 1459594 0 1459594 147018 147018 1606612 1357071 0 1357071 147018 147018 1504089 PART X, LINE 2: THE SCHOOL FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING CERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE SCHOOL FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2024. PART XI, LINE 4B - OTHER ADJUSTMENTS: PENSION INCOME 147,018. PART XII, LINE 4B - OTHER ADJUSTMENTS: PENSION INCOME 147,018. 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 HAS PUBLISHED IT'S POLICY ON THE SCHOOLS INTERNET HOMEPAGE. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES GOVERNMENTAL AID TO OPERATE AS A CHARTER SCHOOL. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS REVIEWS THE FORM 990 BEFORE THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR BOARD MEMBERS AND OFFICERS MUST SIGN A NEW CONFLICT OF INTEREST DISCLOSURE TO IDENTIFY ANY NEW CONFLICTS THAT HAVE ARISEN. FAMILY AND BUSINESS RELATIONSHIPS ARE EXPRESSLY MENTIONED IN THE POLICY. IN THE EVENT THAT A QUESTION OF CONFLICT OF INTEREST OR THE APPEARANCE OF CONFLICT OF INTEREST ARISES, A TRUSTEE OR EMPLOYEE SHOULD APPRISE HIS/HER SUPERIOR AND THE BOARD PRESIDENT WHO WILL INVESTIGATE AND REPORT THE FACT OF THE INQUIRY AND RESULTS OF HIS INVESTIGATION TO THE CHIEF EXECUTIVE OFFICER ("CEO") AND THE BOARD OF TRUSTEES FOR RESOLUTION. A TRUSTEE HAVING A CONFLICT QUESTION SHALL TAKE IT TO THE PRESIDENT OF THE BOARD OF TRUSTEES WHO, IF HE/SHE CANNOT RESOLVE IT, WILL REFER THE QUESTION TO THE BOARD OF TRUSTEES FOR RESOLUTION. THE DESIGNEE RESPONSIBLE FOR REPORTING TO AND MANAGING ANY POTENTIAL CONFLICT OF INTEREST IS THE CEO/BUSINESS MANAGER OF CLCCS. FORM 990, PART VI, SECTION B, LINE 15A THE CEO/BUSINESS MANAGER COMPENSATION IS DETERMINED THROUGH A GOOD FAITH, MEET AND DISCUSS PROCEDURE UPON WRITTEN REQUEST OF THE ADMINISTRATOR. NEGOTIATIONS REGARDING COMPENSATION PLANS ARE HELD IN EXECUTIVE SESSION. ALL DECISIONS ARE MADE IN PUBLIC MEETINGS AND INCORPORATED INTO THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES, BOARD MINUTES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE.