Civic Intelligence

Community Charter School

990 • Fiscal year 2014 • EIN 16-1610951

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 14, 2015

Organization ProfileWWW.COMMCHARTER.ORG
404 Edison Avenue14215

(716) 833-5967

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

87th percentile

0.78x

Higher debt load relative to assets than 87% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

65th percentile

0.24x

Higher debt load relative to revenue than 65% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

14th percentile

-19%

Higher net margin than 14% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

81st percentile

$135,117

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

1st percentile

-68%

Faster asset growth than 1% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$1,393,257

Down $2,977,450 (-68%) from 2013

Net Assets

Down

$305,074

Down $3,450,490 (-92%) from 2013

Liabilities

Up

$1,088,183

Up $473,040 (+77%) from 2013

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin14th percentile

Revenue

$4,507,142

No earlier filing loaded for comparison.

Expenses

Up

$5,345,594

Up $255,574 (+5.0%) from 2013

Net Income

-$838,452

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth1st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $4,029,449Liabilities 2010: $1,117,417Net Assets 2010: $2,912,0322010Assets 2011: $4,329,399Liabilities 2011: $498,616Net Assets 2011: $3,830,7832011Assets 2012: $4,878,595Liabilities 2012: $427,894Net Assets 2012: $4,450,7012012Assets 2013: $4,370,707Liabilities 2013: $615,143Net Assets 2013: $3,755,5642013Assets 2014: $1,393,257Liabilities 2014: $1,088,183Net Assets 2014: $305,0742014

Highlighted filing

2014

Assets$1,393,257
Liabilities$1,088,183
Net Assets$305,074
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,098,5432010Expenses 2011: $3,745,2772011Expenses 2012: $3,629,8992012Expenses 2013: $5,090,0202013Revenue 2014: $4,507,142Expenses 2014: $5,345,594Net Income 2014: -$838,4522014

Highlighted filing

2014

Revenue$4,507,142
Expenses$5,345,594
Net Income-$838,452
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 14, 2015
Return Version
2013v4.0
Gross Receipts
$4,507,142
Mission and Program Overview

Mission

To improve student learning and achievement, and to meet or exceed the new york state learning standards.

Community organization mobilizing mentoring uniting nurturing & investing in today's youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,999,387--
Cash and Non-Interest-Bearing Accounts$735,006$276,614▼ $458,392
Savings and Temporary Cash Investments$483,203$183,252▼ $299,951
Accounts Receivable$18,925$63,013▲ $44,088
Prepaid Expenses and Deferred Charges$55,065--
Pledges and Grants Receivable$79,121$30,378▼ $48,743
Total Assets$4,370,707$1,393,257▼ $2,977,450
Other Assets Total$0$840,000▲ $840,000
Liabilities
Accounts Payable and Accrued Expenses$615,143$1,088,183▲ $473,040
Total Liabilities$615,143$1,088,183▲ $473,040
Net Assets / Fund Balance
Unrestricted Net Assets$3,755,564$305,074▼ $3,450,490
Total Net Assets Fund Balance$3,755,564$305,074▼ $3,450,490
Total Liabilities and Net Assets / Fund Balance$4,370,707$1,393,257▼ $2,977,450

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$840,000--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Denise LukaHead of SchoolFT$106,167$28,950$135,117

Board Members and Trustees

NameTitle
Daniel RiciglianoPresident
Alan HoffmanTrustee
Anthony JonesTrustee
Erin TorcelloTrustee
Kathleen BallardTrustee
Rebecca VincheskiTrustee
Robert GambleTrustee
Sara DelenaTrustee
Gwen CarsonParent Representative
Justin ReidTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$636,698
Program Service Revenue
$3,863,111
Investment Income
$264
Other Revenue
$7,069
All Other Contributions
$10,000
Change in Net Assets
$-838,452

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,507,142
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,507,142
Total Revenue per Form 990
$4,507,142
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,963,750
Other Expenses$1,381,844
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,414,315$304,838-$2,719,153
Fees for Services Other$213,662$269,140-$482,802
Other Employee Benefits$407,181$48,534-$455,715
Pension Plan Contributions$338,018$40,909-$378,927
Payroll Taxes$223,257$32,186-$255,443
Depreciation Depletion$162,144$23,376-$185,520
Current Officers, Directors, Trustees, and Key Employees$77,256$77,256-$154,512
Occupancy$75,999$10,957-$86,956
All Other Expenses$55,305$7,189-$62,494
Conferences and Meetings$43,001--$43,001
Insurance$28,616$4,125-$32,741
Office Expenses$26,863$3,872-$30,735
Other Expenses$24,515$3,534-$28,049
Travel$19,165$6,388-$25,553
Advertising-$13,730-$13,730
Total Functional Expenses$4,481,095$864,499$0$5,345,594

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,957,632
Expenses per Audited Statements$5,345,594
Total Expenses per Form 990$5,345,594
Expenses Not Reported on Form 990$2,612,038
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Rebecca VincheskiMember of Board of TrusteesServices Provided by Boys & Girls Club of Buffalo, an Organization in Which the Board Member Is an Officer.No$34,583
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“The form 990 is made available to the board for review and approval prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Potential conflicts of interest are disclosed at least annually and submitted to nys. If a potential conflict of interest is present, person(s)with conflict abstain from both the discussion and vote.”

Form 990, Part VI, Section B, Line 15

“Board of trustees review and approve the salary of management and key employees annually. Review consists of analysis of internal evaluations and external comparability data.”

Form 990, Part VI, Section C, Line 19

“Documents are available upon written request to management.”

Filing and Contact Details

Filer

EIN
16-1610951
Phone
7168335967

Signing Officer

Name
Daniel Ricigliano
Title
President
Phone
7168335967
Signed
2015-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Ricigliano
Formed
2003
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
92
Volunteers
10

Preparer

Preparer
Donna M Gonser
Phone
7168563300
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Liabilities estimated to liquidation values -638,171. Estimated valuation adjustment to property and equipment -1,973,867.”

Form 990, Part XII, Line 2C

“There has been no change in the process over the prior year.”

Financial Statement Notes

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Liabilities estimated to liquidation values 638,171. Estimated valuation adjustment to property and equipment 1,973,867.”

Raw XML AppendixShowing 400 of 450 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PYInvestmentIncomeAmt01374
IRS990/PYOtherExpensesAmt01690580
IRS990/PYOtherRevenueAmt09897
IRS990/PYProgramServiceRevenueAmt03780547
IRS990/PYRevenuesLessExpensesAmt0-695137
IRS990/PYSalariesCompEmpBnftPaidAmt03399440
IRS990/PYTotalExpensesAmt05090020
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04394883
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-838452
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03870180
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0483203
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0183252
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt02612038
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05345594
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0840000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ASSETS HELD FOR SALE
IRS990ScheduleD/OtherExpensesIncludedAmt02612038
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04507142
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LIABILITIES ESTIMATED TO LIQUIDATION VALUES 638,171. ESTIMATED VALUATION ADJUSTMENT TO PROPERTY AND EQUIPMENT 1,973,867.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0840000
IRS990ScheduleD/TotalExpensesPerForm990Amt05345594
IRS990ScheduleD/TotalRevenuePerForm990Amt04507142
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04507142
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07957632
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0SOLICITATIONS GO OUT IN WRITTEN FORM AND THE POLICY IS ON ALL WRITTEN DOCUMENTATION
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1SCHOOL DOES NOT KEEP RECORDS BECAUSE IT IS ILLEGAL TO ASK QUESTIONS REGARDING RACE
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL IS A RECIPIENT OF AWARDS AND REIMBURSEMENTS FROM VARIOUS FEDERAL, STATE, AND LOCAL SOURCES. THE AWARDS AND REIMBURSEMENTS ARE SUBJECT TO COMPLIANCE AND FINANCIAL AUDITS BY THE FUNDING SOURCE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0REBECCA VINCHESKI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0MEMBER OF BOARD OF TRUSTEES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt034583
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SERVICES PROVIDED BY BOYS & GIRLS CLUB OF BUFFALO, AN ORGANIZATION IN WHICH THE BOARD MEMBER IS AN OFFICER.
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0COMMUNITY CHARTER SCHOOL ENGAGES BOYS & GIRLS CLUB OF BUFFALO TO PROVIDE AN AFTER-SCHOOL PROGRAM. A CURRENT BOARD MEMBER OF THE SCHOOL IS AN OFFICER OF THE BOYS & GIRLS CLUB. THIS RELATIONSHIP HAS BEEN IDENTIFIED AS A POTENTIAL CONFLICT OF INTEREST BY THE BOARD MEMBER AND AS SUCH, THE BOARD MEMBER ABSTAINS FROM BOTH DISCUSSIONS AND VOTING ON MATTERS REGARDING THE BOYS & GIRLS CLUB.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART IV
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS MADE AVAILABLE TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1POTENTIAL CONFLICTS OF INTEREST ARE DISCLOSED AT LEAST ANNUALLY AND SUBMITTED TO NYS. IF A POTENTIAL CONFLICT OF INTEREST IS PRESENT, PERSON(S)WITH CONFLICT ABSTAIN FROM BOTH THE DISCUSSION AND VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF TRUSTEES REVIEW AND APPROVE THE SALARY OF MANAGEMENT AND KEY EMPLOYEES ANNUALLY. REVIEW CONSISTS OF ANALYSIS OF INTERNAL EVALUATIONS AND EXTERNAL COMPARABILITY DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST TO MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LIABILITIES ESTIMATED TO LIQUIDATION VALUES -638,171. ESTIMATED VALUATION ADJUSTMENT TO PROPERTY AND EQUIPMENT -1,973,867.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THERE HAS BEEN NO CHANGE IN THE PROCESS OVER THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04370707
IRS990/TotalAssetsEOYAmt01393257
IRS990/TotalAssetsGrp/BOYAmt04370707
IRS990/TotalAssetsGrp/EOYAmt01393257
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0636698
IRS990/TotalEmployeeCnt092
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0864499
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04481095
IRS990/TotalFunctionalExpensesGrp/TotalAmt05345594
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0615143
IRS990/TotalLiabilitiesEOYAmt01088183
IRS990/TotalLiabilitiesGrp/BOYAmt0615143
IRS990/TotalLiabilitiesGrp/EOYAmt01088183
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03755564
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0305074
IRS990/TotalOtherCompensationAmt028950
IRS990/TotalProgramServiceExpensesAmt04481095
IRS990/TotalProgramServiceRevenueAmt03863111
IRS990/TotalReportableCompFromOrgAmt0106167
IRS990/TotalRevenueGrp/ExclusionAmt0264
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03870180

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,393,257
Liabilities
$1,088,183
Net assets
$305,074
Revenue
$4,507,142
Expenses
$5,345,594
Net income
-$838,452
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2014Detailed filing. Detailed filing data is available for this year.$1.39$1.09$0.31$4.51$5.35$0.84
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.37$0.62$3.76$5.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.88$0.43$4.45$3.63
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.33$0.50$3.83$3.75
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.03$1.12$2.91$3.10