2026-02-05T15:16:28-06:00 2025-06-30 333303535 EFPR ADVISORY LLC 6390 MAIN STREET SUITE 200 WILLIAMSVILLE NY 14221 990 2024-07-01 542175986 NIAGARA CHARTER SCHOOL NIAG 7162954520 2077 LOCKPORT ROAD NIAGARA FALLS NY 14304 JAMES C MUFFOLETTO CPA PRESIDENT 7162954520 2026-02-05 1 0 DAVID A URBAN CPA P00630018 7166340700 2026-02-05 2024 2025-03-06 01:10:19Z JAMES C MUFFOLETTO CPA 2077 LOCKPORT ROAD NIAGARA FALLS NY 14304 5689264 0 X WWW.NIAGARACHARTER.ORG X 2005 NY TO OPERATE AS A CHARTER SCHOOL. 7 7 55 8 0 0 713230 659807 4757526 4901209 94588 106600 20681 21648 5586025 5689264 0 0 0 0 3141775 3274963 0 0 0 2138525 2519849 5280300 5794812 305725 -105548 4851263 6983851 1797590 4034060 3053673 2949791 TO OPERATE AS A CHARTER SCHOOL. 0 0 5214170 4449542 NIAGARA CHARTER SCHOOL STRIVES TO DEVELOP EACH STUDENT'S CHARACTER THROUGH ENGAGING AND CHALLENGING ACADEMIC WORK. OUR SCHOOL BELIEVES THAT ACADEMIC SUCCESS IS BUILT ON STRONG CHARACTER QUALITIES OF COLLABORATION, PERSEVERANCE, RESPONSIBILITY, AND COMPASSION. 333098 451667 SPECIAL EDUCATION IS PROVIDED TO DISABLED STUDENTS TO ALLOW THEM TO GROW IN KNOWLEDGE AND TO PROVIDE THEM WITH THE EXTRA SKILLS NEEDED TO SUCCEED IN SCHOOL AND THE COMMUNITY. 5547268 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 0 0 0 0 1 14 0 1 55 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 1 0 X DARCI NOWAK 7162974520 2077 LOCKPORT ROAD NIAGARA FALLS NY 14304 JAMES C MUFFOLETTO CPA PRESIDENT 5.00 X X 0 0 0 AMY MESHULAM VICE PRESIDENT 2.00 X X 0 0 0 RICKY SCOTT TREASURER 2.00 X X 0 0 0 MARY J SCHEELER SECRETARY 2.00 X X 0 0 0 JUDY DICAMILLO DIRECTOR 2.00 X 0 0 0 CHRISTINA LESH DIRECTOR 2.00 X 0 0 0 LYNN KASPER DIRECTOR (THROUGH 03/2025) 2.00 X 0 0 0 SHAWNIECE BAILLIE PARENT TRUSTEE 2.00 X 0 0 0 DARCI NOVAK CHIEF ACADEMIC OFFICER 40.00 X 131801 0 31724 JILLIAN KEICHER ASST. ACADEMIC OFFICER 40.00 X 107174 0 32387 238975 0 64111 2 0 1 0 0 649255 10552 659807 RES. STUDENT ENROLLMEN 611710 4449542 4449542 STUDENTS W/ DISABILITI 611710 451667 451667 4901209 106600 106600 REIMBURSEMENT FOR FOOD 900099 21492 21492 MISCELLANEOUS 900099 156 156 21648 5689264 4901209 0 128248 238975 227860 11115 2105135 2007222 97913 190751 181879 8872 531417 506700 24717 208685 198979 9706 14143 13485 658 359057 342357 16700 4981 4749 232 25439 24256 1183 719782 686303 33479 12483 11902 581 268370 255888 12482 101 96 5 31894 30411 1483 43040 41038 2002 STUDENT TRANSPORTATION 433345 433345 REPAIRS & MAINTENANCE 358874 342182 16692 SUPPLIES 145461 138695 6766 STUDENT ACTIVITIES & FI 37143 37143 65736 62778 2958 5794812 5547268 247544 0 15551 27342 3073902 3015392 201090 158591 4445 5108 856480 559201 297715 297279 1258560 3480139 4851263 6983851 522486 553921 16544 1258560 3480139 1797590 4034060 X 1053673 949791 2000000 2000000 3053673 2949791 4851263 6983851 -105548 1666 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 566046 350215 215831 265434 208986 56448 25000 25000 297279 RIGHT-OF-USE ASSET - OPERATING LEASE 3480139 3480139 LEASE LIABILITY 3480139 3480139 X 5690930 1666 1666 5689264 0 5689264 5794812 0 5794812 0 5794812 PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE); THEREFORE, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE FINANCIAL STATEMENTS. THE SCHOOL HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE SCHOOL PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAXES. MANAGEMENT HAS CONCLUDED THAT THE SCHOOL HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT IN ITS FINANCIAL STATEMENTS. U.S. FORMS 990 FILED BY THE SCHOOL ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 POLICY PER GOVERNING CHARTER STATES: "THE CHARTER SCHOOL SHALL HAVE IN PLACE AND IMPLEMENT POLICIES FOR ADMISSIONS, ENROLLMENT AND ATTENDANCE THAT ARE CONSISTENT WITH APPLICABLE LAW, REGULATIONS AND THE POLICIES, IF ANY, SET FORTH IN THE RENEWAL APPLICATION. ANY CHILD WHO IS QUALIFIED UNDER THE LAWS OF NEW YORK FOR ADMISSION TO A PUBLIC SCHOOL IS QUALIFIED FOR ADMISSION TO THE CHARTER SCHOOL. ADMISSION OF STUDENTS TO THE SCHOOL SHALL NOT BE LIMITED ON THE BASIS OF INTELLECTUAL ABILITY, MEASURES OF ACHIEVEMENT OR APTITUDE, ATHLETIC ABILITY, DISABILITY, RACE, CREED, GENDER, NATIONAL ORIGIN, RELIGION, OR ANCESTRY." POLICY WAS APPROVED JANUARY 2010. SCHEDULE E, PART I, LINE 6 SEE LIST OF GRANTS ON SCHEDULE B. X X X X 0 0 0 0 0 0 0 0 0 DARCI NOVAK CHIEF ACADEMIC OFFICER 131801 0 0 0 0 0 13121 0 18603 0 163525 0 0 0 PART I, LINE 3 THE BOARD USED A COMPENSATION COMMITTEE FOR RESEARCHING PAY FOR THE COMPARABLE COMPENSATION PAID TO CHARTER SCHOOL CAOS AND SUPERINTENDENTS OF SMALL SCHOOL DISTRICTS. THIS WAS USED TO DETERMINE THE PAY AND BENEFITS INCLUDED IN THE NEW CONTRACT FOR THE CAO - DR. DARCI NOVAK. THE BOARD THEN CREATED AND APPROVED A WRITTEN CONTRACT FOR THE CAO. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED AND APPROVED BY THE FINANCE/AUDIT COMMITTEE AND AN INDEPENDENT CPA FIRM. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO COMPLETE A STATEMENT ANNUALLY DISCLOSING ANY CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF CHIEF ACADEMIC OFFICER, ASSISTANT ACADEMIC OFFICER, AND BUSINESS MANAGER ARE REVIEWED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: NO CHANGES HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED JUNE 30, 2025.