Civic Intelligence

Gateway Charter School

990 • Fiscal year 2024 • EIN 26-0749959

Jul 01, 2023 to Jun 30, 2024 • Filed on Mar 12, 2025

2501 Centerville RoadWilmington, DE 19808-1603

(302) 633-4091

Siviq Scores

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

Liabilities / Assets

99th percentile

2.64x

Higher debt load relative to assets than 99% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

2.47x

Higher debt load relative to revenue than 92% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

51st percentile

4.6%

Higher net margin than 51% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

57th percentile

$146,623

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

49th percentile

4.5%

Faster asset growth than 49% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

0.3%

Faster revenue growth than 35% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,725,744

Up $1,659,229 (+54%) from 2020

Net Assets

Up

-$7,729,118

Up $69,196 (+0.9%) from 2020

Liabilities

Up

$12,454,862

Up $1,590,033 (+15%) from 2020

Revenue

Up

$5,036,983

Up $253,213 (+5.3%) from 2020

Expenses

Down

$4,803,735

Down $158,732 (-3.2%) from 2020

Net Income

Up

$233,248

Up $411,945 (+231%) from 2020

Historical Trend

Balance Sheet Trend

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

$20M$10M$0-$10MAssets 2013: $1,589,819Liabilities 2013: $497,476Net Assets 2013: $1,092,3432013Assets 2014: $1,553,100Liabilities 2014: $502,663Net Assets 2014: $1,050,4372014Assets 2016: $1,737,432Liabilities 2016: $1,438,541Net Assets 2016: $298,8912016Assets 2017: $2,455,299Liabilities 2017: $2,027,796Net Assets 2017: $427,5032017Assets 2018: $3,034,532Liabilities 2018: $10,649,363Net Assets 2018: -$7,614,8312018Assets 2019: $2,803,313Liabilities 2019: $10,422,930Net Assets 2019: -$7,619,6172019Assets 2020: $3,066,515Liabilities 2020: $10,864,829Net Assets 2020: -$7,798,3142020Assets 2024: $4,725,744Liabilities 2024: $12,454,862Net Assets 2024: -$7,729,1182024

Highlighted filing

2024

Assets$4,725,744
Liabilities$12,454,862
Net Assets-$7,729,118

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2013: $3,532,0202013Revenue 2014: $3,930,720Expenses 2014: $3,972,626Net Income 2014: -$41,9062014Revenue 2016: $4,823,830Expenses 2016: $4,770,580Net Income 2016: $53,2502016Revenue 2017: $5,306,049Expenses 2017: $5,177,437Net Income 2017: $128,6122017Revenue 2018: $5,115,392Expenses 2018: $5,312,667Net Income 2018: -$197,2752018Revenue 2019: $4,923,731Expenses 2019: $4,928,517Net Income 2019: -$4,7862019Revenue 2020: $4,783,770Expenses 2020: $4,962,467Net Income 2020: -$178,6972020Revenue 2024: $5,036,983Expenses 2024: $4,803,735Net Income 2024: $233,2482024

Highlighted filing

2024

Revenue$5,036,983
Expenses$4,803,735
Net Income$233,248
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 12, 2025
Return Version
2023v6.0
Gross Receipts
$5,036,983
Mission and Program Overview

Mission

The mission of gateway charter school is to provide an extraordinary educational opportunity for children who are struggling to achieve academic success in a traditional school environment, utilizing research-based intervention strategies and a highly tailored, arts-based learning environment that seeks to identify and capitalize on a student's strengths and interests. To become a resource to the community as a center for the professional development and education of teachers, parents and students by providing access to the latest research-based curriculum, technology and training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,184,565$1,096,301▼ $88,264
Pledges and Grants Receivable$134,074$80,356▼ $53,718
Land, Buildings, and Equipment, Net$1,451$33,965▲ $32,514
Prepaid Expenses and Deferred Charges$32,691$32,691→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-7,962,366$-7,729,118▲ $233,248
Total Assets$4,522,357$4,725,744▲ $203,387
Other Assets Total$3,169,576$3,482,431▲ $312,855
Liabilities
Other Liabilities$12,019,881$11,945,889▼ $73,992
Accounts Payable and Accrued Expenses$464,842$508,973▲ $44,131
Total Liabilities$12,484,723$12,454,862▼ $29,861
Net Assets / Fund Balance
Total Net Assets Fund Balance$-7,962,366$-7,729,118▲ $233,248
Total Liabilities and Net Assets / Fund Balance$4,522,357$4,725,744▲ $203,387

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$25,255$521,761$547,016
Equipment$8,710$155,384$164,094
Other Assets Org$664,261--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marlin WhitePrincipalFT$99,576$47,047$146,623
Catherine DolanHead of SchoolFT$108,393$33,908$142,301
Aubrey EverettTeacher DirectorFT$71,512$39,414$110,926
Shannon StaabStaff DirectorFT$66,799$38,213$105,012
Deborah CurryTeacher DirectorFT$55,801$35,929$91,730

Board Members and Trustees

NameTitle
Gregory JonesCo-president
Winifred BrowneCo-president
Emir LakeCommunity Director
Tim PerkinsCommunity Director
Scott MangieriSecretary
Joyce HendersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,936,795
Program Service Revenue
$42,097
Investment Income
$58,091
Other Revenue
$0
Change in Net Assets
$233,248

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,036,983
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,036,983
Total Revenue per Form 990
$5,036,983
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,973,250
Other Expenses$1,830,485
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,242,431$746,947-$1,989,378
Fees for Services Other$839,548$504,735-$1,344,283
Pension Plan Contributions$237,976$143,071-$381,047
Other Employee Benefits$142,187$85,483-$227,670
Current Officers, Directors, Trustees, and Key Employees$134,764$81,020-$215,784
Payroll Taxes$99,532$59,839-$159,371
Other Expenses$35,701$15,248-$35,701
Occupancy$19,794$11,900-$31,694
Fees for Services Accounting$14,302$8,598-$22,900
Advertising$11,366$6,833-$18,199
Information Technology$10,031$6,031-$16,062
Insurance$8,093$4,865-$12,958
Office Expenses$7,294$4,385-$11,679
Fees for Services Legal$3,153$1,896-$5,049
Travel$2,580$1,551-$4,131
All Other Expenses$2,426$1,460-$3,886
Total Functional Expenses$3,020,500$1,783,235$0$4,803,735

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,803,735
Total Expenses per Audited Statements$4,803,735
Total Expenses per Form 990$4,803,735
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Opeb Liability$6,544,467
Deffered Inflows - Opeb$3,185,619
Net Pension Liability$1,288,630
Right to Use Liability$685,552
Deffered Inflows - Pension$123,848
Compensated Absences$117,773
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by the head of school prior to being filed.

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

Officers are required to disclose all potential conflicts. Any potential conflicts are discussed by the board at regular board meetings.

Form 990, Part VI, Section B, Line 15

Information gathered from other schools was used to develop a range for compensation for the head of school and other management and teacher positions.

Form 990, Part VI, Section C, Line 18

Form 990 and form 1023 are available upon request. Additionally, form 990 is available on guidestar.org and the school's website.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Gateway Charter School
EIN
26-0749959
Phone
3026334091
Address
2501 CENTERVILLE ROAD, WILMINGTON, DE 19808-1603
Doing Business As
Gateway Lab School

Signing Officer

Name
Pamela Draper
Title
Business Manager
Phone
3026334091
Signed
2025-03-12

Organization Details

Principal Officer
Pamela Draper
Formed
2008
Legal Domicile
De
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
10

Preparer

Firm
Barbacane Thornton & Company Llp
Address
503 CARR ROAD SUITE 100, WILMINGTON, DE 19809
Preparer
Joseph Manfre CPA
Phone
3024788940
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other fees for services: program service expenses 839,548. Management and general expenses 504,735. Fundraising expenses 0. Total expenses 1,344,283.

Form 990, Part XII, Line 2C

The organization's process for selection and oversight of an independent auditor has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The school is exempt from federal income tax under section 501(c)(3) of the internal revenue code and, therefore, has no provision for federal income taxes. The school qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization that is not a private foundation under section 509(a)(1). The school did not engage in any unrelated business activities during the fiscal year. Management believes more likely than not that its tax-exempt status and tax positions will be sustained if examined by authorities.

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IRS990/MissionDesc0THE MISSION OF GATEWAY CHARTER SCHOOL IS TO PROVIDE AN EXTRAORDINARY EDUCATIONAL OPPORTUNITY FOR CHILDREN WHO ARE STRUGGLING TO ACHIEVE ACADEMIC SUCCESS IN A TRADITIONAL SCHOOL ENVIRONMENT, UTILIZING RESEARCH-BASED INTERVENTION STRATEGIES AND A HIGHLY TAILORED, ARTS-BASED LEARNING ENVIRONMENT THAT SEEKS TO IDENTIFY AND CAPITALIZE ON A STUDENT'S STRENGTHS AND INTERESTS. TO BECOME A RESOURCE TO THE COMMUNITY AS A CENTER FOR THE PROFESSIONAL DEVELOPMENT AND EDUCATION OF TEACHERS, PARENTS AND STUDENTS BY PROVIDING ACCESS TO THE LATEST RESEARCH-BASED CURRICULUM, TECHNOLOGY AND TRAINING.
IRS990/MoreThan5000KToIndividualsInd00
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1SUPPLIES AND MATERIALS
IRS990/OtherExpensesGrp/Desc2INSTRUCTIONAL SUPPLIES
IRS990/OtherExpensesGrp/Desc3STUDENT ACTIVITIES
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01242431
IRS990/OtherSalariesAndWagesGrp/TotalAmt01989378
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
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IRS990/PoliticalCampaignActyInd00
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IRS990/PrincipalOfficerNm0PAMELA DRAPER
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEFERRED OUTFLOWS - PENSION
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DEFERRED OUTFLOWS - OPEB
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3RIGHT TO USE ASSET
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5685552
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET OPEB LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFFERED INFLOWS - PENSION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DEFFERED INFLOWS - OPEB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5RIGHT TO USE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05036983
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, HAS NO PROVISION FOR FEDERAL INCOME TAXES. THE SCHOOL QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). THE SCHOOL DID NOT ENGAGE IN ANY UNRELATED BUSINESS ACTIVITIES DURING THE FISCAL YEAR. MANAGEMENT BELIEVES MORE LIKELY THAN NOT THAT ITS TAX-EXEMPT STATUS AND TAX POSITIONS WILL BE SUSTAINED IF EXAMINED BY AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt03482431
IRS990ScheduleD/TotalExpensesPerForm990Amt04803735
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IRS990ScheduleD/TotalRevenuePerForm990Amt05036983
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04803735
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL HAS PUBLISHED ITS NON-DISCRIMINATION POLICY ON ITS WEBSITE AND ON ITS APPLICATION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT MAINTAIN RECORDS ABOUT FINANCIAL ASSISTANCE BEING AWARDED ON A RACIALLY OR NON-DISCRIMINATORY BASIS AS IT DOES NOT PROVIDE FINANCIAL ASSISTANCE FOR ITS STUDENTS. IN ADDITION, CONTRIBUTIONS FROM OUTSIDE ORGANIZATIONS ARE NOT SOLICITED AS THE SCHOOL IS SUBSTANTIALLY SUPPORTED BY STATE AID AND REVENUES RECEIVED FROM LOCAL SCHOOL DISTRICTS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION RECEIVES FUNDING FROM THE FEDERAL GOVERNMENT AND THE STATE OF DELAWARE.
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
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE HEAD OF SCHOOL PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS ARE REQUIRED TO DISCLOSE ALL POTENTIAL CONFLICTS. ANY POTENTIAL CONFLICTS ARE DISCUSSED BY THE BOARD AT REGULAR BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INFORMATION GATHERED FROM OTHER SCHOOLS WAS USED TO DEVELOP A RANGE FOR COMPENSATION FOR THE HEAD OF SCHOOL AND OTHER MANAGEMENT AND TEACHER POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 AND FORM 1023 ARE AVAILABLE UPON REQUEST. ADDITIONALLY, FORM 990 IS AVAILABLE ON GUIDESTAR.ORG AND THE SCHOOL'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OTHER FEES FOR SERVICES: PROGRAM SERVICE EXPENSES 839,548. MANAGEMENT AND GENERAL EXPENSES 504,735. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,344,283.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S PROCESS FOR SELECTION AND OVERSIGHT OF AN INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR.
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 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00

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