Civic Intelligence

Robert Benjamin Wiley Community Charter School

990 • Fiscal year 2022 • EIN 23-2928490

Jul 01, 2021 to Jun 30, 2022 • Filed on Apr 06, 2023

1446 East Lake RoadErie, PA 16507

(814) 461-9600

Siviq Scores

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

Liabilities / Assets

49th percentile

0.12x

Higher debt load relative to assets than 49% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

37th percentile

0.09x

Higher debt load relative to revenue than 37% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

37th percentile

1.5%

Higher net margin than 37% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

71st percentile

11%

Faster asset growth than 71% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

48th percentile

3.5%

Faster revenue growth than 48% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$5,943,995

Up $606,391 (+11%) from 2021

Net Assets

Up

$5,238,136

Up $635,331 (+14%) from 2021

Liabilities

Down

$705,859

Down $28,940 (-3.9%) from 2021

Revenue

Up

$8,110,042

Up $275,597 (+3.5%) from 2021

Expenses

Up

$7,990,769

Up $628,539 (+8.5%) from 2021

Net Income

Down

$119,273

Down $352,942 (-75%) from 2021

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2012: $4,608,786Liabilities 2012: $394,064Net Assets 2012: $4,214,7222012Assets 2013: $4,357,723Liabilities 2013: $359,251Net Assets 2013: $3,998,4722013Assets 2014: $4,465,039Liabilities 2014: $510,024Net Assets 2014: $3,955,0152014Assets 2015: $4,732,485Liabilities 2015: $424,443Net Assets 2015: $4,308,0422015Assets 2016: $4,304,875Liabilities 2016: $488,195Net Assets 2016: $3,816,6802016Assets 2017: $4,270,173Liabilities 2017: $477,748Net Assets 2017: $3,792,4252017Assets 2018: $4,083,416Liabilities 2018: $562,013Net Assets 2018: $3,521,4032018Assets 2019: $4,542,945Liabilities 2019: $585,569Net Assets 2019: $3,957,3762019Assets 2020: $5,479,692Liabilities 2020: $1,464,621Net Assets 2020: $4,015,0712020Assets 2021: $5,337,604Liabilities 2021: $734,799Net Assets 2021: $4,602,8052021Assets 2022: $5,943,995Liabilities 2022: $705,859Net Assets 2022: $5,238,1362022Assets 2023: $8,000,806Liabilities 2023: $2,359,679Net Assets 2023: $5,641,1272023

Highlighted filing

2022

Assets$5,943,995
Liabilities$705,859
Net Assets$5,238,136

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2012: $4,781,740Expenses 2012: $4,317,634Net Income 2012: $464,1062012Revenue 2013: $4,202,699Expenses 2013: $4,418,949Net Income 2013: -$216,2502013Revenue 2014: $4,338,271Expenses 2014: $4,381,728Net Income 2014: -$43,4572014Revenue 2015: $4,959,245Expenses 2015: $4,606,218Net Income 2015: $353,0272015Revenue 2016: $4,678,704Expenses 2016: $5,170,066Net Income 2016: -$491,3622016Revenue 2017: $5,127,124Expenses 2017: $5,151,379Net Income 2017: -$24,2552017Revenue 2018: $5,292,761Expenses 2018: $5,423,808Net Income 2018: -$131,0472018Revenue 2019: $5,863,327Expenses 2019: $5,427,354Net Income 2019: $435,9732019Revenue 2020: $6,744,102Expenses 2020: $6,686,407Net Income 2020: $57,6952020Revenue 2021: $7,834,445Expenses 2021: $7,362,230Net Income 2021: $472,2152021Revenue 2022: $8,110,042Expenses 2022: $7,990,769Net Income 2022: $119,2732022Revenue 2023: $9,285,499Expenses 2023: $8,882,508Net Income 2023: $402,9912023

Highlighted filing

2022

Revenue$8,110,042
Expenses$7,990,769
Net Income$119,273
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 6, 2023
Return Version
2021v4.2
Gross Receipts
$8,110,042
Mission and Program Overview

Mission

Charter school to educate at-risk children enrolled in kindergarten through eighth grade.

Charter school education of at-risk children enrolled in kindergarten through eighth grade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,581,540$4,138,319▲ $556,779
Savings and Temporary Cash Investments$3,222,974$2,578,944▼ $644,030
Accounts Receivable$1,093,365$2,265,234▲ $1,171,869
Land, Buildings, and Equipment, Net$1,021,265$1,099,817▲ $78,552
Pd in Cap Srpls Land Bldg Eqp Fund$1,021,265$1,099,817▲ $78,552
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$5,337,604$5,943,995▲ $606,391
Liabilities
Accounts Payable and Accrued Expenses$694,781$703,599▲ $8,818
Other Liabilities$40,018$2,260▼ $37,758
Total Liabilities$734,799$705,859▼ $28,940
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,602,805$5,238,136▲ $635,331
Total Liabilities and Net Assets / Fund Balance$5,337,604$5,943,995▲ $606,391

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$641,301$1,364,170$2,005,471
Buildings$430,481$676,053$1,106,534
Other Land Buildings$28,035$593,074$621,109
Compensation and Service Providers

Board Members and Trustees

NameTitle
Marc BlountBoard Chair
Pamela ForsythVice Chair
Angela HeidelbergBoard Member
Anthony WilliamsBoard Member
Carolyn CheekBoard Member
Dr Phil BelfioreBoard Member
Benny SimmonsSecretary
Edward DawsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,216,739
Program Service Revenue
$6,557,927
Investment Income
$6,104
Other Revenue
$329,272
All Other Contributions
$38,371
Change in Net Assets
$119,273

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,110,042
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$8,110,042
Total Revenue per Form 990
$8,110,042
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,860,358
Other Expenses$2,130,411
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$3,241,206$686,883-$3,928,089
Other Employee Benefits$1,617,636$314,633-$1,932,269
Other Expenses$218,233$35,102-$253,335
Depreciation Depletion$222,333--$222,333
All Other Expenses$42,811$18,674-$61,485
Advertising$19,346--$19,346
Insurance-$13,107-$13,107
Fees for Services Accounting-$13,000-$13,000
Total Functional Expenses$6,851,948$1,138,821$0$7,990,769

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,990,769
Total Expenses per Form 990$7,990,769
Total Expenses per Audited Statements$7,310,304
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$-680,465
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Compensated Absences$2,260
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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 11B

A draft of the form 990 is prepared by the independent auditor. This is reviewed and approved by the director of finance,the chief executive officers, and the board before the final forms are signed and submitted.

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

The conflict of interest policy is reviewed annually with the board members and members of management for compliance

Form 990, Part VI, Section B, line 15

Compensation for the chief executive officers and other top management officials are reviewed and established by independent members of the school's personnel committee using comparability data.

Form 990, Part VI, Section C, line 19

The school's governing documents and financial statements are available to the public upon request

Filing and Contact Details

Filer

Filer Name
Robert Benjamin Wiley Community Charter
EIN
23-2928490
Phone
8144619600
Address
1446 EAST LAKE ROAD, ERIE, PA 16507

Signing Officer

Name
Carla Johnson
Title
CEO
Phone
8144619600
Signed
2023-04-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carla Johnson
Formed
1997
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
98
Volunteers
0

Preparer

Firm
Felix & Gloekler Pc
Address
2306 PENINSULA DRIVE, ERIE, PA 16506
Preparer
Stephen J Falk III CPA
Phone
8148386095
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Restatement due to bus transportation revenue 516058.

Form 990, Part XII, Line 2C:

The organization's process for selection of an independent accounting firm for the current year did not change

Financial Statement Notes

Part XII, Line 2D - Other Adjustments:

Changes in pension and opeb liability and deferred inflows/outflows changes in right to use assets

Raw XML AppendixShowing 400 of 415 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/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06887199
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03581540
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04138319
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03222974
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02578944
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0430481
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0676053
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01106534
IRS990ScheduleD/EquipmentGrp/BookValueAmt0641301
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01364170
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02005471
IRS990ScheduleD/ExpensesNotReportedAmt0-680465
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt07990769
IRS990ScheduleD/OtherExpensesIncludedAmt0-680465
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt028035
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0593074
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0621109
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02260
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMPENSATED ABSENCES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt08110042
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CHANGES IN PENSION AND OPEB LIABILITY AND DEFERRED INFLOWS/OUTFLOWS CHANGES IN RIGHT TO USE ASSETS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01099817
IRS990ScheduleD/TotalExpensesPerForm990Amt07990769
IRS990ScheduleD/TotalLiabilityAmt02260
IRS990ScheduleD/TotalRevenuePerForm990Amt08110042
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08110042
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07310304
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/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL INCLUDES ITS NONDISCRIMINATION POLICY IN NEWSPAPER ADVERTISEMENTS AND TO PARENTS DURING REGISTRATION
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES FEDERAL GRANT FUNDING THROUGH THE PENNSYLVANIA DEPARTMENT OF EDUCATION AND THE NORTHWEST TRI-COUNTY INTERMEDIATE UNIT
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE FORM 990 IS PREPARED BY THE INDEPENDENT AUDITOR. THIS IS REVIEWED AND APPROVED BY THE DIRECTOR OF FINANCE,THE CHIEF EXECUTIVE OFFICERS, AND THE BOARD BEFORE THE FINAL FORMS ARE SIGNED AND SUBMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY WITH THE BOARD MEMBERS AND MEMBERS OF MANAGEMENT FOR COMPLIANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE CHIEF EXECUTIVE OFFICERS AND OTHER TOP MANAGEMENT OFFICIALS ARE REVIEWED AND ESTABLISHED BY INDEPENDENT MEMBERS OF THE SCHOOL'S PERSONNEL COMMITTEE USING COMPARABILITY DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SCHOOL'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4RESTATEMENT DUE TO BUS TRANSPORTATION REVENUE 516058.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S PROCESS FOR SELECTION OF AN INDEPENDENT ACCOUNTING FIRM FOR THE CURRENT YEAR DID NOT CHANGE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05337604
IRS990/TotalAssetsEOYAmt05943995
IRS990/TotalAssetsGrp/BOYAmt05337604
IRS990/TotalAssetsGrp/EOYAmt05943995
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01216739
IRS990/TotalEmployeeCnt098
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01138821
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06851948
IRS990/TotalFunctionalExpensesGrp/TotalAmt07990769
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0734799
IRS990/TotalLiabilitiesEOYAmt0705859
IRS990/TotalLiabilitiesGrp/BOYAmt0734799
IRS990/TotalLiabilitiesGrp/EOYAmt0705859
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04602805
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05238136
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt06851948
IRS990/TotalProgramServiceRevenueAmt06557927
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt06104
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06887199
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt08110042
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05337604
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05943995
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01446 EAST LAKE ROAD
IRS990/USAddress/CityNm0ERIE
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd016507
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.RBWILEYCCS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CARLA JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum08144619600
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROBERT BENJAMIN WILEY COMMUNITY CHARTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0ROBE
ReturnHeader/Filer/EIN0232928490
ReturnHeader/Filer/PhoneNum08144619600
ReturnHeader/Filer/USAddress/AddressLine1Txt01446 EAST LAKE ROAD
ReturnHeader/Filer/USAddress/CityNm0ERIE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd016507

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