Civic Intelligence

The Aloma D Johnson Charter School

990 • Fiscal year 2019 • EIN 26-2125575

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 08, 2020

15 Jewett ParkwayBuffalo, NY 14214

(716) 856-4390

Siviq Scores

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

Liabilities / Assets

68th percentile

0.23x

Higher debt load relative to assets than 68% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

51st percentile

0.09x

Higher debt load relative to revenue than 51% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

48th percentile

2.6%

Higher net margin than 48% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

52nd percentile

3.5%

Faster asset growth than 52% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

24th percentile

-8.6%

Faster revenue growth than 24% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,403,328

Up $47,742 (+3.5%) from 2018

Net Assets

Up

$1,077,055

Up $92,329 (+9.4%) from 2018

Liabilities

Down

$326,273

Down $44,587 (-12%) from 2018

Revenue

Down

$3,493,521

Down $328,851 (-8.6%) from 2018

Expenses

Down

$3,401,192

Down $888,354 (-21%) from 2018

Net Income

Up

$92,329

Up $559,503 (+120%) from 2018

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $948,039Liabilities 2012: $212,137Net Assets 2012: $735,9022012Assets 2013: $1,230,614Liabilities 2013: $241,533Net Assets 2013: $989,0812013Assets 2015: $1,979,300Liabilities 2015: $336,280Net Assets 2015: $1,643,0202015Assets 2016: $1,937,395Liabilities 2016: $269,806Net Assets 2016: $1,667,5892016Assets 2017: $1,814,312Liabilities 2017: $362,412Net Assets 2017: $1,451,9002017Assets 2018: $1,355,586Liabilities 2018: $370,860Net Assets 2018: $984,7262018Assets 2019: $1,403,328Liabilities 2019: $326,273Net Assets 2019: $1,077,0552019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2019

Assets$1,403,328
Liabilities$326,273
Net Assets$1,077,055

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $3,523,1112012Expenses 2013: $3,552,1332013Revenue 2015: $3,961,897Expenses 2015: $3,691,375Net Income 2015: $270,5222015Revenue 2016: $3,919,122Expenses 2016: $3,894,553Net Income 2016: $24,5692016Revenue 2017: $3,830,087Expenses 2017: $3,961,249Net Income 2017: -$131,1622017Revenue 2018: $3,822,372Expenses 2018: $4,289,546Net Income 2018: -$467,1742018Revenue 2019: $3,493,521Expenses 2019: $3,401,192Net Income 2019: $92,3292019Revenue 2020: $55,421Expenses 2020: $1,132,476Net Income 2020: -$1,077,0552020

Highlighted filing

2019

Revenue$3,493,521
Expenses$3,401,192
Net Income$92,329
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 8, 2020
Return Version
2018v3.1
Gross Receipts
$3,493,521
Mission and Program Overview

Mission

The aloma d. Johnson charter school, a k-4 primary school, will provide all students an innovative, high quality, and comprehensive school program based on fostering students' intellectual, physical, social, and emotional growth and helping them acquire the knowledge, skills, and abilities they need to reach their full learning potential. The school is committed to improving student academic achievement and performance, with the legal and administrative flexibility afforded to charter schools and responsibility and direct accountability for producing student results.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,039,078$1,176,229▲ $137,151
Pledges and Grants Receivable$163,972$127,370▼ $36,602
Land, Buildings, and Equipment, Net$65,947$37,485▼ $28,462
Accounts Receivable$36,059$16,477▼ $19,582
Prepaid Expenses and Deferred Charges$20,649$12,273▼ $8,376
Cash and Non-Interest-Bearing Accounts$4,548$8,161▲ $3,613
Total Assets$1,355,586$1,403,328▲ $47,742
Other Assets Total$25,333$25,333→ $0
Liabilities
Accounts Payable and Accrued Expenses$370,860$326,273▼ $44,587
Total Liabilities$370,860$326,273▼ $44,587
Net Assets / Fund Balance
Unrestricted Net Assets$984,726$1,077,055▲ $92,329
Total Net Assets Fund Balance$984,726$1,077,055▲ $92,329
Total Liabilities and Net Assets / Fund Balance$1,355,586$1,403,328▲ $47,742

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$0$325,719$325,719
Equipment$37,485$141,337$178,822
Other Land Buildings$0$22,327$22,327
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jerry L LinderBoard President
John a JohnsonBoard Vice President
Dr Illana LaneBoard Member
Kevin RaglandBoard Member
Melissa MolnarBoard Member
Kevin D RobinsonBoard Secretary
Yvonne B EvansBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$258,229
Program Service Revenue
$3,230,463
Investment Income
$3,549
Other Revenue
$1,280
All Other Contributions
$5,822
Change in Net Assets
$92,329

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,493,521
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,493,521
Total Revenue per Form 990
$3,493,521
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,282,913
Other Expenses$1,118,279
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,338,024$367,848-$1,705,872
Occupancy$496,720$132,038-$628,758
Other Employee Benefits$223,999$59,544-$283,543
Payroll Taxes$125,999$33,494-$159,493
Pension Plan Contributions$105,863$28,142-$134,005
Fees for Services Other$46,378$68,293-$114,671
Insurance$32,458$8,629-$41,087
Fees for Services Accounting-$32,430-$32,430
Depreciation Depletion$22,485$5,977-$28,462
All Other Expenses$9,935$9,754-$19,689
Other Expenses$14,181$3,770-$17,951
Office Expenses$11,738$3,121-$14,859
Travel-$1,000-$1,000
Total Functional Expenses$2,504,385$896,807$0$3,401,192

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,401,192
Total Expenses per Audited Statements$3,401,192
Total Expenses per Form 990$3,401,192
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
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 11B

Form 990 is reviewed by the board president.

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

Board members are interviewed by nominating committee to determine possible conflicts of interest.

Form 990, Part VI, Section B, Line 15

The board of trustees reviews and approves compensation of top management and key employees.

Form 990, Part VI, Section C, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
The Aloma D Johnson Charter School
EIN
26-2125575
Phone
7168564390
Address
15 JEWETT PARKWAY, BUFFALO, NY 14214

Signing Officer

Name
Jerry L Linder
Title
Board President
Phone
7168564390
Signed
2020-02-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jerry L Linder
Formed
2008
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
108
Volunteers
20

Preparer

Firm
Freed Maxick Cpas Pc
Address
ONE EVANS STREET, BATAVIA, NY 14020-3110
Preparer
Nicole M White
Phone
5853441967
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

There has been no change in the procedures the committee follows with regards to the audited financial statements of the entity. The return is reviewed by the entire board of directors, there is no separate audit committee.

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IRS990/ActivityOrMissionDesc0THE ALOMA D. JOHNSON CHARTER SCHOOL, A K-4 PRIMARY SCHOOL, WILL PROVIDE ALL STUDENTS AN INNOVATIVE, HIGH QUALITY, AND COMPREHENSIVE SCHOOL PROGRAM BASED ON FOSTERING STUDENTS' INTELLECTUAL, PHYSICAL, SOCIAL, AND EMOTIONAL GROWTH AND HELPING THEM ACQUIRE THE KNOWLEDGE, SKILLS, AND ABILITIES THEY NEED TO REACH THEIR FULL LEARNING POTENTIAL. THE SCHOOL IS COMMITTED TO IMPROVING STUDENT ACADEMIC ACHIEVEMENT AND PERFORMANCE, WITH THE LEGAL AND ADMINISTRATIVE FLEXIBILITY AFFORDED TO CHARTER SCHOOLS AND RESPONSIBILITY AND DIRECT ACCOUNTABILITY FOR PRODUCING STUDENT RESULTS.
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IRS990/MissionDesc0TO PROVIDE STUDENTS WITH THE KNOWLEDGE, SKILLS, AND ABILITIES NEEDED TO REACH THEIR FULL LEARNING POTENTIAL. THE SCHOOL FOCUSES ON GETTING STUDENTS READY FOR THE HIGH EDUCATIONAL STANDARDS OF NEW YORK STATE.
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IRS990/PYTotalRevenueAmt03822372
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt092329
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03212743
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01039078
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01176229
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/EquipmentGrp/BookValueAmt037485
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0141337
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0178822
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03401192
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0325719
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0325719
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt022327
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt022327
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03493521
IRS990ScheduleD/TotalBookValueLandBuildingsAmt037485
IRS990ScheduleD/TotalExpensesPerForm990Amt03401192
IRS990ScheduleD/TotalRevenuePerForm990Amt03493521
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03493521
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03401192
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/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL DOES NOT MAINTAIN RECORDS INDICATING THE RACIAL COMPOSITION OF THE FACULTY AND ADMINISTRATIVE STAFF. IF REQUIRED, THESE RECORDS CAN BE PREPARED. THE SCHOOL DOES MAINTAIN RECORDS INDICATING THE RACIAL COMPOSITION OF THE STUDENT BODY. THESE RECORDS ARE AVAILABLE UPON REQUEST. THE SCHOOL DOES NOT MAINTAIN RECORDS DOCUMENTING THAT SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE ARE AWARDED ON A RACIALLY NONDISCRIMINATORY BASIS DUE TO THE FACT THAT THEY DO NOT CHARGE TUITION. SINCE THEY DO NOT CHARGE TUITION, THEERE IS NO NEED TO PROVIDE SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1GRANT INCOME - ENTITLEMENT GRANTS
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE BOARD PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE INTERVIEWED BY NOMINATING COMMITTEE TO DETERMINE POSSIBLE CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF TRUSTEES REVIEWS AND APPROVES COMPENSATION OF TOP MANAGEMENT AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE HAS BEEN NO CHANGE IN THE PROCEDURES THE COMMITTEE FOLLOWS WITH REGARDS TO THE AUDITED FINANCIAL STATEMENTS OF THE ENTITY. THE RETURN IS REVIEWED BY THE ENTIRE BOARD OF DIRECTORS, THERE IS NO SEPARATE AUDIT COMMITTEE.
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/FormAndLineReferenceDesc4PART XII, LINE 2C
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01355586
IRS990/TotalAssetsEOYAmt01403328
IRS990/TotalAssetsGrp/BOYAmt01355586
IRS990/TotalAssetsGrp/EOYAmt01403328
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0258229
IRS990/TotalEmployeeCnt0108
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0896807
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02504385
IRS990/TotalFunctionalExpensesGrp/TotalAmt03401192
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0370860
IRS990/TotalLiabilitiesEOYAmt0326273
IRS990/TotalLiabilitiesGrp/BOYAmt0370860
IRS990/TotalLiabilitiesGrp/EOYAmt0326273
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0984726
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01077055
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt0863870
IRS990/TotalOtherProgSrvcRevenueAmt01280
IRS990/TotalProgramServiceExpensesAmt02504385
IRS990/TotalProgramServiceRevenueAmt03230463
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03549
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03231743
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03493521
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01355586
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01403328
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01000
IRS990/TravelGrp/TotalAmt01000
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0984726
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01077055
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt015 JEWETT PARKWAY
IRS990/USAddress/CityNm0BUFFALO
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014214
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.ADJCHARTER.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-09-23 17:36:50Z

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