Civic Intelligence

New Foundations Charter School Inc

EIN 23-3040993 • 501(c)3 • Philadelphia, PA

View Organization Page

Profile

The mission is to provide students with the academic, social and emotional foundations and skills necessary to become high achieving, socially competent stewards of their communities. The founders of the new foundations charter school will ensure a commitment to lifelong learning and achievement of all our students by creating an atmosphere of caring that pervades every aspect of school life, and promotes attachment to and responsibility for all members of our school community.

8001 Torresdale AvenuePhiladelphia, PA 19136

www.nfcsonline.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

1.04x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

80th percentile

1.17x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

31st percentile

-0.8%

Higher net margin than 31% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

42nd percentile

$232,837

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

14th percentile

-5.1%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

42nd percentile

4.7%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$37,933,065

Down $2,023,582 (-5.1%) from 2024

Liabilities

Down

$39,283,412

Down $1,743,753 (-4.3%) from 2024

Net Assets

Down

-$1,350,347

Down $279,829 (-26%) from 2024

Operations
Liabilities / Revenue80th percentileNet Margin31st percentile

Revenue

Up

$33,553,671

Up $1,508,022 (+4.7%) from 2024

Expenses

Up

$33,833,499

Up $2,186,184 (+6.9%) from 2024

Net Income

Down

-$279,828

Down $678,162 (-170%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0-$20MAssets 2010: $3,108,353Liabilities 2010: $978,278Net Assets 2010: $2,130,0752010Assets 2011: $3,571,057Liabilities 2011: $1,040,848Net Assets 2011: $2,530,2092011Assets 2012: $4,333,911Liabilities 2012: $1,185,339Net Assets 2012: $3,148,5722012Assets 2013: $4,859,221Liabilities 2013: $1,333,165Net Assets 2013: $3,526,0562013Assets 2014: $6,127,276Liabilities 2014: $1,658,450Net Assets 2014: $4,468,8262014Assets 2015: $10,024,669Liabilities 2015: $19,715,269Net Assets 2015: -$9,690,6002015Assets 2016: $10,422,091Liabilities 2016: $20,147,790Net Assets 2016: -$9,725,6992016Assets 2017: $14,225,773Liabilities 2017: $24,163,691Net Assets 2017: -$9,937,9182017Assets 2018: $13,138,023Liabilities 2018: $24,229,660Net Assets 2018: -$11,091,6372018Assets 2019: $12,849,797Liabilities 2019: $24,627,923Net Assets 2019: -$11,778,1262019Assets 2020: $14,838,621Liabilities 2020: $23,697,342Net Assets 2020: -$8,858,7212020Assets 2021: $17,967,778Liabilities 2021: $23,345,040Net Assets 2021: -$5,377,2622021Assets 2022: $41,603,312Liabilities 2022: $43,609,169Net Assets 2022: -$2,005,8572022Assets 2023: $40,604,482Liabilities 2023: $42,073,334Net Assets 2023: -$1,468,8522023Assets 2024: $39,956,647Liabilities 2024: $41,027,165Net Assets 2024: -$1,070,5182024Assets 2025: $37,933,065Liabilities 2025: $39,283,412Net Assets 2025: -$1,350,3472025

Highlighted filing

2025

Assets$37,933,065
Liabilities$39,283,412
Net Assets-$1,350,347
Open 2025 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40M$30M$20M$10M$0-$10MExpenses 2010: $6,913,1802010Expenses 2011: $8,046,0612011Expenses 2012: $9,921,4902012Expenses 2013: $11,353,4412013Revenue 2014: $14,561,037Expenses 2014: $13,618,265Net Income 2014: $942,7722014Revenue 2015: $14,804,223Expenses 2015: $15,184,889Net Income 2015: -$380,6662015Revenue 2016: $16,145,532Expenses 2016: $16,180,631Net Income 2016: -$35,0992016Revenue 2017: $17,006,610Expenses 2017: $17,218,828Net Income 2017: -$212,2182017Revenue 2018: $18,851,172Expenses 2018: $19,097,891Net Income 2018: -$246,7192018Revenue 2019: $20,054,787Expenses 2019: $18,784,065Net Income 2019: $1,270,7222019Revenue 2020: $21,727,743Expenses 2020: $18,808,338Net Income 2020: $2,919,4052020Revenue 2021: $23,202,828Expenses 2021: $19,959,301Net Income 2021: $3,243,5272021Revenue 2022: $26,169,943Expenses 2022: $22,798,538Net Income 2022: $3,371,4052022Revenue 2023: $28,862,542Expenses 2023: $28,325,537Net Income 2023: $537,0052023Revenue 2024: $32,045,649Expenses 2024: $31,647,315Net Income 2024: $398,3342024Revenue 2025: $33,553,671Expenses 2025: $33,833,499Net Income 2025: -$279,8282025

Highlighted filing

2025

Revenue$33,553,671
Expenses$33,833,499
Net Income-$279,828
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$37,933,065
Liabilities
$39,283,412
Net assets
-$1,350,347
Revenue
$33,553,671
Expenses
$33,833,499
Net income
-$279,828
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$37.9$39.3$1.35$33.6$33.8$0.28
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$40.0$41.0$1.07$32.0$31.6$0.40
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$40.6$42.1$1.47$28.9$28.3$0.54
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$41.6$43.6$2.01$26.2$22.8$3.37
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.0$23.3$5.38$23.2$20.0$3.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.8$23.7$8.86$21.7$18.8$2.92
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.8$24.6$11.8$20.1$18.8$1.27
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.1$24.2$11.1$18.9$19.1$0.25
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.2$24.2$9.94$17.0$17.2$0.21
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.4$20.1$9.73$16.1$16.2$0.04
2015Detailed filing. Detailed filing data is available for this year.$10.0$19.7$9.69$14.8$15.2$0.38
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.13$1.66$4.47$14.6$13.6$0.94
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.86$1.33$3.53$11.4
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.33$1.19$3.15$9.92
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.57$1.04$2.53$8.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.11$0.98$2.13$6.91
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 23, 2026
Return Version
2024v5.5
Gross Receipts
$33,574,306
Mission and Program Overview

Mission

The mission is to provide students with the academic, social and emotional foundations and skills necessary to become high achieving, socially competent stewards of their communities. The founders of the new foundations charter school will ensure a commitment to lifelong learning and achievement of all our students by creating an atmosphere of caring that prevades every aspect of school life, and promotes attachment to and responsibility for all members of our school community.

The mission is to provide students with the academic, social and emotional foundations and skills necessary to become high achieving, socially competent stewards of their communities. The founders of the new foundations charter school will ensure a commitment to lifelong learning and achievement of all our students by creating an atmosphere of caring that pervades every aspect of school life, and promotes attachment to and responsibility for all members of our school community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$10,420,747$10,730,950▲ $310,203
Land, Buildings, and Equipment, Net$4,048,506$3,922,027▼ $126,479
Cash and Non-Interest-Bearing Accounts$852,861$1,778,915▲ $926,054
Pledges and Grants Receivable$2,127,487$830,428▼ $1,297,059
Prepaid Expenses and Deferred Charges$689,344$635,081▼ $54,263
Total Assets$39,956,647$37,933,065▼ $2,023,582
Other Assets Total$21,817,702$20,035,664▼ $1,782,038
Liabilities
Other Liabilities$38,466,935$36,510,554▼ $1,956,381
Accounts Payable and Accrued Expenses$2,406,770$2,772,858▲ $366,088
Deferred Revenue$153,460$0▼ $153,460
Total Liabilities$41,027,165$39,283,412▼ $1,743,753
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,456,231$987,691▼ $468,540
Net Assets Without Donor Restrictions$-2,526,749$-2,338,038▲ $188,711
Total Net Assets Fund Balance$-1,070,518$-1,350,347▼ $279,829
Total Liabilities and Net Assets / Fund Balance$39,956,647$37,933,065▼ $2,023,582

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,000,083$1,035,659$4,035,742
Equipment$921,944$1,352,114$2,274,058
Other Land Buildings$0$82,396$82,396
Other Assets Org$21,580,399--
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christopher ZagackiCEOFT$190,551$42,286$232,837
Frances DalyPrincipalFT$138,523$12,439$150,962
Sarnetta SumnerVice PrincipalFT$113,175$37,035$150,210
Rachel SandhausTeacherFT$117,270$26,713$143,983
Kevin OuelletteData SpecialistFT$125,897$16,655$142,552
Erin HerschbergerPrincipalFT$132,692-$132,692

Board Members and Trustees

NameTitle
David LambiePresident
Kisha ThompsonVice President
Lizette OlmedaMember
Max MatthewsMember
Sheryl PerzelMember
Karen BowmanSecretary
Thomas ShirleyTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Mckenna Snyder LLCLegal350 EAGLEVIEW BLVD SUITE 100, Exton, PA 19341$298,773
Pro Aba ServicesTherapeutic Services1086 HIGHWAY 315 PLAZA 315, Wilkesbarre, PA 18702$292,806
Pro Pediatric ServicesTherapeutic Services1086 HIGHWAY 315 PLAZA 315, Wayne, PA 18702$203,709
Pathfinders It LLCIt308 W LANCASTER AVENUE, Wayne, PA 19087$147,605
Allied Universal Security ServicesSecurityPO BOX 828854, Philadelphia, PA 19182$137,540
Revenue and Support

Revenue Composition

Contributions and Grants
$4,934,345
Program Service Revenue
$28,199,059
Investment Income
$214,367
Other Revenue
$205,900
All Other Contributions
$163,196
Change in Net Assets
$-279,828

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory1$59,239Market Value
Total Noncash Contributions1$59,239-

Audited Revenue Reconciliation

Revenue per Audited Statements
$33,553,671
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$20,635
Total Revenue per Audited Statements
$33,574,306
Total Revenue per Form 990
$33,553,671
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$22,433,379
Other Expenses$11,400,120
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$13,569,014$2,180,651-$15,749,665
Fees for Services Other-$3,326,343-$3,326,343
Other Employee Benefits$2,890,956$289,599-$3,180,555
Occupancy$832,138$1,797,042-$2,629,180
Pension Plan Contributions$1,675,144$266,957-$1,942,101
Payroll Taxes$1,087,497$162,082-$1,249,579
Depreciation Depletion$302,185$454,834-$757,019
Information Technology-$715,764-$715,764
Office Expenses$275,080$298,484-$573,564
Current Officers, Directors, Trustees, and Key Employees-$311,479-$311,479
Fees for Services Legal-$278,479-$278,479
Other Expenses$98,129$633,252-$98,129
All Other Expenses$91,585--$91,585
Travel$20,074$66,423-$86,497
Fees for Services Accounting-$37,570-$37,570
Conferences and Meetings$13,739--$13,739
Advertising-$11,899-$11,899
Total Functional Expenses$23,002,641$10,830,858$0$33,833,499

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$33,854,134
Expenses per Audited Statements$33,833,499
Total Expenses per Form 990$33,833,499
Expenses Not Reported on Form 990$20,635
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$20,635
Fundraising Gross Income$8,928
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$75,919$8,928$4,945$3,983
Total Events$75,919$8,928$20,635$-11,707
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability Long Term$19,465,000
Pension Liability$14,273,000
Lease Liability Short Term$870,000
Deferred Inflows Related to Pension$679,000
Net Opeb Activity$599,000
Due to Government Fund$488,890
Deferred Inflows Related to Opeb$116,000
Advances$19,664
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 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

“The board members were each given a copy of the form 990 for review and comments.”

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

“Each year, all board members, officers and key employees complete conflict of interest forms which are reviewed by the board president and ceo.”

Form 990, Part VI, Section B, Line 15

“The board determines compensation for the ceo and other organizational employees using comparable data from other charter schools and the school district of philadelphia.”

Form 990, Part VI, Section C, Line 19

“The organization makes its required documents available to the public upon request, written or verbal.”

Filing and Contact Details

Filer

Filer Name
New Foundations Charter School
EIN
23-3040993
Phone
2156248100
Address
8001 TORRESDALE AVENUE, PHILADELPHIA, PA 19136

Signing Officer

Name
Christopher Zagacki
Title
CEO
Phone
2156248100
Signed
2026-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Zagacki
Formed
1999
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
259
Volunteers
7

Preparer

Firm
Maillie Llp
Address
500 NORTH LEWIS RD, LIMERICK, PA 19468
Preparer
Michael Gentile
Phone
6109351420
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“ROUNDING -1.”

Form 990, Part XII, Line 2C

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The school accounts for uncertainty in income taxes in which tax positions initially need to be recognized in the financial statements when it is more likely than not that the positions will be sustained upon examination by taxing authorities. It also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As of june 30, 2025, the school had no uncertain tax positions that qualified for either recognition or disclosure in the financial statements. Additionally, the school had no interest or penalties related to income taxes.”

Raw XML AppendixShowing 400 of 704 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02406770
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02772858
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE MISSION IS TO PROVIDE STUDENTS WITH THE ACADEMIC, SOCIAL AND EMOTIONAL FOUNDATIONS AND SKILLS NECESSARY TO BECOME HIGH ACHIEVING, SOCIALLY COMPETENT STEWARDS OF THEIR COMMUNITIES. THE FOUNDERS OF THE NEW FOUNDATIONS CHARTER SCHOOL WILL ENSURE A COMMITMENT TO LIFELONG LEARNING AND ACHIEVEMENT OF ALL OUR STUDENTS BY CREATING AN ATMOSPHERE OF CARING THAT PERVADES EVERY ASPECT OF SCHOOL LIFE, AND PROMOTES ATTACHMENT TO AND RESPONSIBILITY FOR ALL MEMBERS OF OUR SCHOOL COMMUNITY.
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IRS990/AdvertisingGrp/TotalAmt011899
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IRS990/BooksInCareOfDetail/PhoneNum08565051300
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IRS990/BooksInCareOfDetail/USAddress/CityNm0MARLTON
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IRS990/BusinessRlnWithFamMemInd00
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IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt05
IRS990/CollectionsOfArtInd00
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IRS990/CompensationFromOtherSrcsInd00
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IRS990/CompensationProcessOtherInd01
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IRS990/ContractorCompensationGrp/CompensationAmt0298773
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IRS990/DelegationOfMgmtDutiesInd00
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IRS990/DepreciationDepletionGrp/TotalAmt0757019
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IRS990/DescribedInSection501c3Ind01
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IRS990/DonorAdvisedFundInd00
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IRS990/DonorRstrOrQuasiEndowmentsInd00
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IRS990/MissionDesc0THE MISSION IS TO PROVIDE STUDENTS WITH THE ACADEMIC, SOCIAL AND EMOTIONAL FOUNDATIONS AND SKILLS NECESSARY TO BECOME HIGH ACHIEVING, SOCIALLY COMPETENT STEWARDS OF THEIR COMMUNITIES. THE FOUNDERS OF THE NEW FOUNDATIONS CHARTER SCHOOL WILL ENSURE A COMMITMENT TO LIFELONG LEARNING AND ACHIEVEMENT OF ALL OUR STUDENTS BY CREATING AN ATMOSPHERE OF CARING THAT PREVADES EVERY ASPECT OF SCHOOL LIFE, AND PROMOTES ATTACHMENT TO AND RESPONSIBILITY FOR ALL MEMBERS OF OUR SCHOOL COMMUNITY.
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc2ACCUMULATE AMORTIZATION- RIGHT OF USE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3CONSTRUCTION IN PROCESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4RIGHT TO USE ASSET
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