Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
990 • Fiscal year 2017 • EIN 23-3062230
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
24th percentile
Higher net margin than 24% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 0.8% of source-year revenue.
Asset Growth
55th percentile
Faster asset growth than 55% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Assets
Up$12,725,807
Up $707,011 (+5.9%) from 2016
Net Assets
Down-$12,035,638
Down $2,756,059 (-30%) from 2016
Liabilities
Up$24,761,445
Up $3,463,070 (+16%) from 2016
Revenue
Up$24,228,992
Up $2,493,654 (+11%) from 2016
Expenses
Up$25,084,950
Up $3,818,385 (+18%) from 2016
Net Income
Down-$855,958
Down $1,324,731 (-283%) from 2016
The mission of first philadelphia preparatory charter school is to provide a high quality public education to students in grades k-12 in philadelphia.
First philadelphia preparatory charter school is in existence to provide a high quality public education for students in grades k-12 in the city of philadelphia.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $5,683,268 | $5,556,247 | ▼ $127,021 |
| Land, Buildings, and Equipment, Net | $838,149 | $815,669 | ▼ $22,480 |
| Pledges and Grants Receivable | $566,037 | $811,191 | ▲ $245,154 |
| Prepaid Expenses and Deferred Charges | $727,895 | $291,635 | ▼ $436,260 |
| Other Notes and Loans Receivable, Net | - | $202,602 | - |
| Accounts Receivable | $495,521 | $65,776 | ▼ $429,745 |
| Total Assets | $12,018,796 | $12,725,807 | ▲ $707,011 |
| Other Assets Total | $3,707,926 | $4,982,687 | ▲ $1,274,761 |
| Liabilities | |||
| Other Liabilities | $19,167,000 | $23,409,609 | ▲ $4,242,609 |
| Deferred Revenue | - | $958,745 | - |
| Accounts Payable and Accrued Expenses | $2,131,375 | $393,091 | ▼ $1,738,284 |
| Total Liabilities | $21,298,375 | $24,761,445 | ▲ $3,463,070 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $838,149 | $0 | ▼ $838,149 |
| Unrestricted Net Assets | $-10,117,728 | $-12,035,638 | ▼ $1,917,910 |
| Total Net Assets Fund Balance | $-9,279,579 | $-12,035,638 | ▼ $2,756,059 |
| Total Liabilities and Net Assets / Fund Balance | $12,018,796 | $12,725,807 | ▲ $707,011 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $473,433 | $417,021 | $890,454 |
| Equipment | $263,596 | $99,003 | $362,599 |
| Other Land Buildings | $78,640 | $58,157 | $136,797 |
| Other Assets Org | $16,000 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Joseph Gillespie | Chief Executive Officer | FT | $153,839 | $33,102 | $186,941 |
| Name | Title |
|---|---|
| John Mcdonald | President |
| Karin Y Coger | Vice President |
| Theresa Grumbrecht | Member |
| Barbara Saunders | Secretary |
| Anita Kaiser | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Independence Blue Cross | Insurance Services | PO BOX 8500, Philadelphia, PA 19178 | $1,425,856 |
| American Paradigm Schools | Management Services | 8101 CASTOR AVENUE, Philadelphia, PA 19152 | $1,169,384 |
| Lintons Management Services | Food Services | 4 SENTRY PARKWAY EAST SUITE 100, Blue Bell, PA 19422 | $825,918 |
| Delta-t Groups INC | Guidance Services | 950 E HAVERFORD RD 200, Bryn Mawr, PA 19010 | $325,938 |
| Sand & Saidel PC | Legal Services | 113 S 21ST STREET, Philadelphia, PA 19103 | $264,806 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $13,828,263 |
| Other Expenses | $11,256,687 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $6,462,431 | $2,447,101 | - | $8,909,532 |
| Occupancy | $4,050,795 | $492,478 | - | $4,543,273 |
| Pension Plan Contributions | $1,400,167 | $669,775 | - | $2,069,942 |
| Other Employee Benefits | $1,265,629 | $573,937 | - | $1,839,566 |
| Fees for Services Other | $886,585 | $638,281 | - | $1,524,866 |
| Fees for Services Management | - | $1,450,810 | - | $1,450,810 |
| Payroll Taxes | $581,588 | $240,694 | - | $822,282 |
| Office Expenses | $401,517 | $158,488 | - | $560,005 |
| All Other Expenses | $7,384 | $411,722 | - | $419,106 |
| Fees for Services Legal | - | $224,052 | - | $224,052 |
| Other Expenses | $194,415 | $273 | - | $194,688 |
| Current Officers, Directors, Trustees, and Key Employees | - | $186,941 | - | $186,941 |
| Depreciation Depletion | $82,681 | $62,697 | - | $145,378 |
| Insurance | $35,251 | $91,480 | - | $126,731 |
| Fees for Services Accounting | - | $27,795 | - | $27,795 |
| Conferences and Meetings | - | $17,518 | - | $17,518 |
| Travel | $78 | $14,086 | - | $14,164 |
| Advertising | - | $777 | - | $777 |
| Total Functional Expenses | $17,376,045 | $7,708,905 | $0 | $25,084,950 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $25,084,950 |
| Total Expenses per Audited Statements | $25,084,950 |
| Total Expenses per Form 990 | $25,084,950 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Net Pension Liability | $17,940,000 |
| Deferred Inflows Related to Pensions | $2,799,000 |
| Accrued Rent | $1,459,853 |
| Accrued Salaries and Benefits | $1,149,745 |
| Due to Student Groups | $61,011 |
“5 members of the board of trustees”
“First philadelphia charter school form 990 is prepared by an outside, independent cpa firm and is reviewed by the board prior to filing.”
“Board members file a statement of financial interest annually.”
“Board and management company make recommendations for ceo compensation.”
“Right to know request through legal council”
“The process has not changed from the prior year.”
“The school and the foundation account 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. As of june 30, 2017, the school and the foundation had no uncertain tax positions that qualified for either recognition or disclosure in the financial statements. Additionally, there was no interest and penalties related to income taxes. The school and the foundation each file federal form 990 (return of organization exempt from income tax). With few exceptions they are no longer subject to u.s. Federal and state tax examinations by taxing authorities for years before fiscal year ended june 30, 2014.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 2131375 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 393091 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 495521 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 65776 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | FIRST PHILADELPHIA PREPARATORY CHARTER SCHOOL IS IN EXISTENCE TO PROVIDE A HIGH QUALITY PUBLIC EDUCATION FOR STUDENTS IN GRADES K-12 IN THE CITY OF PHILADELPHIA. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 777 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 777 |
| IRS990/AllOtherContributionsAmt | 0 | 230872 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 411722 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 7384 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 419106 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SANTILLI & THOMSON LLC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8565051300 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | FOUR GREENTREE CENTRE 601 ROUTE 73 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MARLTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NJ |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 08053 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 5683268 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 5556247 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 5 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 186941 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 186941 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 17518 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 17518 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 1425856 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 1169384 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 825918 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 3 | 325938 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 4 | 264806 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | PO BOX 8500 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 8101 CASTOR AVENUE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 4 SENTRY PARKWAY EAST SUITE 100 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 3 | 950 E HAVERFORD RD 200 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 4 | 113 S 21ST STREET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | PHILADELPHIA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | PHILADELPHIA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | BLUE BELL |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 3 | BRYN MAWR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 4 | PHILADELPHIA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | PA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | PA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 3 | PA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 4 | PA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 19178 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 19152 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 19422 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 3 | 19010 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 4 | 19103 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | INDEPENDENCE BLUE CROSS |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | AMERICAN PARADIGM SCHOOLS |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | LINTONS MANAGEMENT SERVICES |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 3 | DELTA-T GROUPS INC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 4 | SAND & SAIDEL PC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | INSURANCE SERVICES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | MANAGEMENT SERVICES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | FOOD SERVICES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 3 | GUIDANCE SERVICES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 4 | LEGAL SERVICES |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 3251058 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1162 |
| IRS990/CYOtherExpensesAmt | 0 | 11256687 |
| IRS990/CYOtherRevenueAmt | 0 | 242593 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 20734179 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -855958 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 13828263 |
| IRS990/CYTotalExpensesAmt | 0 | 25084950 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 24228992 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 958745 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 62697 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 82681 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 145378 |
| IRS990/Desc | 0 | FIRST PHILADELPHIA PREPARATORY CHARTER SCHOOL FOR LITERACY IS A CHAPTER SCHOOL IN THE CITY OF PHILADELPHIA, PENNSYLVANIA, WHICH PROVIDES EDUCATIONAL INSTRUCTION TO STUDENTS FROM GRADES K THROUGH 12. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 277 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 17376045 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 27795 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 27795 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 224052 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 224052 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 1450810 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 1450810 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 638281 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 886585 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1524866 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 32829 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JOHN MCDONALD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KARIN Y COGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ANITA KAISER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BARBARA SAUNDERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | THERESA GRUMBRECHT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOSEPH GILLESPIE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 154112 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | CHIEF EXECUTIVE OFFICER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2002 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 3020186 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 24228992 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 91480 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 35251 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 126731 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1162 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1162 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 46 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 574181 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 838149 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 815669 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1389850 |
| IRS990/LegalDomicileStateCd | 0 | PA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE MISSION OF FIRST PHILADELPHIA PREPARATORY CHARTER SCHOOL IS TO PROVIDE A HIGH QUALITY PUBLIC EDUCATION TO STUDENTS IN GRADES K-12 IN PHILADELPHIA. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -9279579 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -12035638 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 492478 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 4050795 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 4543273 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 158488 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 401517 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 560005 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 3707926 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 4982687 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 573937 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 1265629 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1839566 |
| IRS990/OtherExpensesGrp/Desc | 0 | FOOD SERVICE EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | TUITION |
| IRS990/OtherExpensesGrp/Desc | 2 | TRANSPORTATION |
| IRS990/OtherExpensesGrp/Desc | 3 | BOOKS AND PERIODICALS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 273 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1069284 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 640279 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 297961 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 194415 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1069284 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 640279 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 297961 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 194688 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 19167000 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 23409609 |
| IRS990/OtherOrganizationDsc | 0 | CHARTER SCHOOL |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | CHILD CARE FEES |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | MISCELLANEOUS REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 195646 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 46947 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 195646 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 46947 |
| IRS990/OtherRevenueTotalAmt | 0 | 242593 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 2447101 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 6462431 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 8909532 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 202602 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 240694 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 581588 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 822282 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 669775 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 1400167 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 2069942 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 566037 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 811191 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 727895 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 291635 |
| IRS990/PrincipalOfficerNm | 0 | DR JOSEPH GILLESPIE |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -1900101 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SCHOOL DISTRICT REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FOOD SERVICE REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 20727471 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 6708 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 20727471 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 6708 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 25000 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1162 |
| IRS990/PYOtherExpensesAmt | 0 | 9922241 |
| IRS990/PYOtherRevenueAmt | 0 | 1154655 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 20554521 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 468773 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 11344324 |
| IRS990/PYTotalExpensesAmt | 0 | 21266565 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 21735338 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -855958 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 20977934 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 263596 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 99003 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 362599 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 25084950 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 473433 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 417021 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 890454 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 4039 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 4962648 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 16000 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DUE FROM OTHER FUNDS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | DEFERRED OUTFLOWS REALTED TO PENSIONS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | SECURITY DEPOSITS |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 78640 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 58157 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 136797 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1149745 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 61011 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 17940000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 1459853 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 2799000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED SALARIES AND BENEFITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DUE TO STUDENT GROUPS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | NET PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | ACCRUED RENT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | DEFERRED INFLOWS RELATED TO PENSIONS |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 24228992 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL AND THE FOUNDATION ACCOUNT 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. AS OF JUNE 30, 2017, THE SCHOOL AND THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFIED FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. ADDITIONALLY, THERE WAS NO INTEREST AND PENALTIES RELATED TO INCOME TAXES. THE SCHOOL AND THE FOUNDATION EACH FILE FEDERAL FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX). WITH FEW EXCEPTIONS THEY ARE NO LONGER SUBJECT TO U.S. FEDERAL AND STATE TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE FISCAL YEAR ENDED JUNE 30, 2014. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 815669 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 4982687 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 25084950 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 23409609 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 24228992 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 24228992 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 25084950 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 0 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | INCLUDED ON THE BOTTOM OF EACH APPLICATION AND ANY DOCUMENTS RELEASED TO THE PUBLIC. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | NO SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE ARE AWARDED BY THE SCHOOL. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 2 | THE CHARTER RECEIVES FEDERAL AND STATE GRANT MONEY FOR THE IDEA, TITLE I, TITLE II, TITLE III, AND NATIONAL SCHOOL LUNCH PROGRAM. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 4 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE E, PART I, LINE 6 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 153839 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 273 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 7692 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 25137 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | JOSEPH GILLESPIE |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | CHIEF EXECUTIVE OFFICER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 186941 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.