Civic Intelligence

West Buffalo Charter School

990 • Fiscal year 2015 • EIN 36-4675452

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 09, 2016

Organization ProfileWWW.WESTBUFFALOCHARTER.ORG
113 Lafayette AveBuffalo, NY 14213

(716) 923-1534

Siviq Scores

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

Liabilities / Assets

86th percentile

0.86x

Higher debt load relative to assets than 86% of similar nonprofits.

2015 filings • NTEE B • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

84th percentile

1.05x

Higher debt load relative to revenue than 84% of similar nonprofits.

2015 filings • NTEE B • $5M-$10M nonprofits • Source year 2015

Net Margin

67th percentile

9.2%

Higher net margin than 67% of similar nonprofits.

2015 filings • NTEE B • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$135,291

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2015 filings • NTEE B • $5M-$10M nonprofits • Source year 2015

Asset Growth

67th percentile

11%

Faster asset growth than 67% of similar nonprofits.

2015 filings • NTEE B • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

89th percentile

40%

Faster revenue growth than 89% of similar nonprofits.

2015 filings • NTEE B • $5M-$10M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$5,115,449

Up $497,291 (+11%) from 2014

Net Assets

Up

$694,011

Up $387,238 (+126%) from 2014

Liabilities

Up

$4,421,438

Up $110,053 (+2.6%) from 2014

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin67th percentile

Revenue

Up

$4,221,911

Up $1,196,914 (+40%) from 2014

Expenses

Up

$3,834,673

Up $840,232 (+28%) from 2014

Net Income

Up

$387,238

Up $356,682 (+1167%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

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

$20M$15M$10M$5.0M$0-$5.0MAssets 2012: $150,495Liabilities 2012: $160,252Net Assets 2012: -$9,7572012Assets 2013: $4,443,657Liabilities 2013: $4,167,440Net Assets 2013: $276,2172013Assets 2014: $4,618,158Liabilities 2014: $4,311,385Net Assets 2014: $306,7732014Assets 2015: $5,115,449Liabilities 2015: $4,421,438Net Assets 2015: $694,0112015Assets 2016: $5,124,166Liabilities 2016: $4,175,342Net Assets 2016: $948,8242016Assets 2017: $6,881,853Liabilities 2017: $5,196,717Net Assets 2017: $1,685,1362017Assets 2018: $13,963,572Liabilities 2018: $10,940,972Net Assets 2018: $3,022,6002018Assets 2019: $13,817,566Liabilities 2019: $10,674,694Net Assets 2019: $3,142,8722019Assets 2020: $14,978,573Liabilities 2020: $11,724,665Net Assets 2020: $3,253,9082020Assets 2021: $15,071,530Liabilities 2021: $9,118,070Net Assets 2021: $5,953,4602021Assets 2022: $15,355,080Liabilities 2022: $7,915,297Net Assets 2022: $7,439,7832022Assets 2025: $15,497,095Liabilities 2025: $6,200,091Net Assets 2025: $9,297,0042025

Highlighted filing

2015

Assets$5,115,449
Liabilities$4,421,438
Net Assets$694,011
Open 2015 Filing

Operations Trend

Revenue Growth89th percentile

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

$10M$5.0M$0Expenses 2012: $236,3582012Expenses 2013: $2,084,0132013Revenue 2014: $3,024,997Expenses 2014: $2,994,441Net Income 2014: $30,5562014Revenue 2015: $4,221,911Expenses 2015: $3,834,673Net Income 2015: $387,2382015Revenue 2016: $4,161,220Expenses 2016: $3,906,407Net Income 2016: $254,8132016Revenue 2017: $5,221,968Expenses 2017: $4,485,656Net Income 2017: $736,3122017Revenue 2018: $5,898,705Expenses 2018: $4,695,510Net Income 2018: $1,203,1952018Revenue 2019: $6,860,267Expenses 2019: $6,180,334Net Income 2019: $679,9332019Revenue 2020: $7,755,425Expenses 2020: $7,019,634Net Income 2020: $735,7912020Revenue 2021: $8,911,321Expenses 2021: $6,641,495Net Income 2021: $2,269,8262021Revenue 2022: $8,384,280Expenses 2022: $7,661,204Net Income 2022: $723,0762022Revenue 2025: $8,503,006Expenses 2025: $8,043,680Net Income 2025: $459,3262025

Highlighted filing

2015

Revenue$4,221,911
Expenses$3,834,673
Net Income$387,238
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 9, 2016
Return Version
2014v6.0
Gross Receipts
$4,237,041
Mission and Program Overview

Mission

Tomorrow's future leaders are sitting in our classrooms today. With small class sizes, a rigorous curriculum aligned with the common core learning standards, and high expectations, west buffalo charter school (wbcs) develops an exceptional foundation of literacy skills for all students in grades k-8. West buffalo charter school is a place where diversity is celebrated, individual differences are accepted, and student success is maximized.

To create a stimulating academic program and a safe, inviting, respectful school culture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,262,508$4,476,386▲ $213,878
Cash and Non-Interest-Bearing Accounts$282,944$306,262▲ $23,318
Pledges and Grants Receivable$67,961$302,581▲ $234,620
Accounts Receivable-$25,475-
Total Assets$4,618,158$5,115,449▲ $497,291
Other Assets Total$4,745$4,745→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,788,273$3,839,375▲ $51,102
Accounts Payable and Accrued Expenses$523,112$582,063▲ $58,951
Total Liabilities$4,311,385$4,421,438▲ $110,053
Net Assets / Fund Balance
Unrestricted Net Assets$306,773$694,011▲ $387,238
Total Net Assets Fund Balance$306,773$694,011▲ $387,238
Total Liabilities and Net Assets / Fund Balance$4,618,158$5,115,449▲ $497,291

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,844,281$162,030$3,006,311
Buildings$1,263,462$86,538$1,350,000
Equipment$218,643$137,603$356,246
Land$150,000-$150,000
Compensation and Service Providers
Top Officer Pay49th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth SternsFinance and Operations OfficerFT$101,940$33,351$135,291
Andrea TodoroSchool LeaderFT$101,188$33,599$134,787

Board Members and Trustees

NameTitle
Joseph Cozzo Ma Ms LmhcPresident
Dr Arup SenVice President
James DeuschleTrustee
James SampsonTrustee
Joanne HaefnerTrustee
Lucy CandelarioTrustee
Michelle StevensSecretary
Richard BaerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Buffalo Hearing & Speech CenterSpeech Pathologists And Related Services50 E NORTH STREET, Buffalo, NY 14203$350,757
Revenue and Support

Revenue Composition

Contributions and Grants
$373,587
Program Service Revenue
$3,725,094
Investment Income
$-3,500
Other Revenue
$126,730
All Other Contributions
$42,694
Change in Net Assets
$387,238

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 Amount
Other Non Cash Contri Table1$25,566
Total Noncash Contributions1$25,566

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,221,911
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,221,911
Total Revenue per Form 990
$4,221,911
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,289,057
Other Expenses$1,545,616
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,394,842$81,654-$1,476,496
Interest$267,373$54,762-$322,135
Current Officers, Directors, Trustees, and Key Employees-$277,003-$277,003
Pension Plan Contributions$201,512$5,027-$206,539
Payroll Taxes$178,426$22,064-$200,490
Depreciation Depletion$134,478$27,543-$162,021
Office Expenses$126,405$30,201-$156,606
Other Employee Benefits$122,870$5,659-$128,529
Fees for Services Other$80,304$42,655-$122,959
Other Expenses$47,214$21,058-$47,214
Occupancy$29,293$6,000-$35,293
Insurance$29,008$5,941-$34,949
Information Technology$28,676$5,873-$34,549
Conferences and Meetings$20,260$2,251-$22,511
Advertising$14,644--$14,644
Fees for Services Legal-$10,883-$10,883
All Other Expenses-$904-$904
Total Functional Expenses$3,235,195$599,478$0$3,834,673

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,834,673
Total Expenses per Audited Statements$3,834,673
Total Expenses per Form 990$3,834,673
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,536
Fundraising Direct Expenses$10,035
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$20,535$20,535-$20,535
Total Events$20,535$20,535$10,035$10,500
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 11

“The board of trustees has delegated the detailed review of form 990 to the finance and operations officer. Once reviewed, the form 990 is provided to the board of trustees before filing.”

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

“All board members are required to complete conflict of interest forms annually as required by the new york state education department.”

Form 990, Part VI, Section B, Line 15

“The board of directors, in conjunction with a technical consultant, used comparative salary information from similar positions in other local charter schools to determine key employee compensation.”

Form 990, Part VI, Section C, Line 19

“All governing documents and policies are available upon request; all board minutes are available on the school's website.”

Filing and Contact Details

Filer

Filer Name
West Buffalo Charter School
EIN
36-4675452
Phone
7169231534
Address
113 LAFAYETTE AVE, BUFFALO, NY 14213

Signing Officer

Name
Elizabeth Sterns
Title
Finance & Operations Officer
Phone
7169231534
Signed
2016-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrea Todoro
Formed
2010
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
15

Preparer

Firm
Lumsden & Mccormick Llp
Address
369 FRANKLIN STREET, BUFFALO, NY 14202
Preparer
Donna M Gonser
Phone
7168563300
Supplemental Narrative

Additional Explanations

Form 990 Part V Line 2A

“All payroll and human resources functions have been outsourced to the alcott group - a professional employment organization. All payroll tax filings for the school's employees are filed by and included as part of the alcott group's filing.”

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year”

Raw XML AppendixShowing 400 of 472 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/Desc0IN THE FIRST YEAR OF OPERATION, THE MAJORITY OF STUDENTS ARRIVED WITH SEVERE EDUCATIONAL DEFICITS WITH OVER 73% OF STUDENTS READING BELOW GRADE-LEVEL. IN THE FIRST YEAR OF NYS ASSESSMENTS, WBCS EXCEEDED THE DISTRICT AVERAGES BY MORE THAN 10% IN BOTH ELA AND MATH WHICH RANKED WBCS SECOND IN ELA SCORES AND FOURTH IN MATH SCORES WHEN COMPARED TO ALL DISTRICT CHARTER SCHOOLS, ALL OF WHICH HAVE BEEN IN OPERATION FOR YERAS AND NONE OF WHICH REPORT SIMILAR DEMOGRAPHICS TO WBCS RELATIVE TO SUB-GROUPS (POVERTY, LIMITED ENGLISH PROFICIENCY AND STUDENTS WITH DISABILIITIES).
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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt0900
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0900
IRS990/MissionDesc0WEST BUFFALO CHARTER SCHOOL IS DETERMINED TO HELP EACH STUDENT REACH HIS OR HER FULLEST POTENTIAL. DAILY INSTRUCTION CONTAINS A UNIQUE BLEND OF SPEECH AND LANGUAGE SKILLS AND INTENSIVE LITERACY INSTRUCTION. WEST BUFFALO CHARTER SCHOOL ALLOWS STUDENTS TO EXPLORE THEIR INTERESTS, ESTABLISH AND MAINTAIN POSITIVE RELATIONSHIPS, AND MAXIMIZE THEIR INDIVIDUAL SUCCESSES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt03788273
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt03839375
IRS990/NetAssetsOrFundBalancesBOYAmt0306773
IRS990/NetAssetsOrFundBalancesEOYAmt0694011
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-3500
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-3500
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt010501
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt010501
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt025566
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt06000
IRS990/OccupancyGrp/ProgramServicesAmt029293
IRS990/OccupancyGrp/TotalAmt035293
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt030201
IRS990/OfficeExpensesGrp/ProgramServicesAmt0126405
IRS990/OfficeExpensesGrp/TotalAmt0156606
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04745
IRS990/OtherAssetsTotalGrp/EOYAmt04745
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05659
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0122870
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0128529
IRS990/OtherExpensesGrp/Desc0CONTRACTED SERVICES
IRS990/OtherExpensesGrp/Desc1MAINTENANCE AND REPAIRS
IRS990/OtherExpensesGrp/Desc2STUDENT SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt021058
IRS990/OtherExpensesGrp/ProgramServicesAmt0457080
IRS990/OtherExpensesGrp/ProgramServicesAmt1102810
IRS990/OtherExpensesGrp/ProgramServicesAmt247214
IRS990/OtherExpensesGrp/TotalAmt0457080
IRS990/OtherExpensesGrp/TotalAmt1123868
IRS990/OtherExpensesGrp/TotalAmt247214
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE SETTLEMENT
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0115329
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0115329
IRS990/OtherRevenueTotalAmt0116229
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt081654
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01394842
IRS990/OtherSalariesAndWagesGrp/TotalAmt01476496
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt022064
IRS990/PayrollTaxesGrp/ProgramServicesAmt0178426
IRS990/PayrollTaxesGrp/TotalAmt0200490
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05027
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0201512
IRS990/PensionPlanContributionsGrp/TotalAmt0206539
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt067961
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0302581
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ANDREA TODORO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0ENROLLMENT REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03725094
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03725094
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0120491
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01400025
IRS990/PYOtherRevenueAmt06455
IRS990/PYProgramServiceRevenueAmt02898051
IRS990/PYRevenuesLessExpensesAmt030556
IRS990/PYSalariesCompEmpBnftPaidAmt01594416
IRS990/PYTotalExpensesAmt02994441
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03024997
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0387238
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03837823
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/BuildingsGrp/BookValueAmt01263462
IRS990ScheduleD/BuildingsGrp/DepreciationAmt086538
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01350000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0218643
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0137603
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0356246
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03834673
IRS990ScheduleD/LandGrp/BookValueAmt0150000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0150000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02844281
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0162030
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03006311
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04221911
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04476386
IRS990ScheduleD/TotalExpensesPerForm990Amt03834673
IRS990ScheduleD/TotalRevenuePerForm990Amt04221911
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04221911
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03834673
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/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0CHARTER SCHOOLS, BY LAW, ARE REQUIRED TO ACCEPT ALL STUDENTS REGARDLESS OF SOCIAL ECONOMIC, RACE OR ABILITY. THIS IS STATED IN WEST BUFFALO CHARTER SCHOOL'S FORMAL "ENROLLMENT POLICY."
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1CHARTER SCHOOLS ARE FREE THEREFORE THERE ARE NO RECORDS DOCUMENTING THAT SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE ARE AWARDED ON A RACIALLY NONDISCRIMINATORY BASIS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL IS THE RECIPIENT OF AWARDS AND REIMBURSEMENTS FROM VARIOUS FEDERAL, STATE, AND LOCAL SOURCES. THE AWARDS AND REIMBURSEMENTS ARE SUBJECT TO VARIOUS COMPLIANCE AND FINANCIAL AUDITS BY THE FUNDING SOURCE(S).
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010035
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020535
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020535
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020535
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020535
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt010500
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt010035
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt010035
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0EDUCATIONAL MATERIALS
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt025566
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL PAYROLL AND HUMAN RESOURCES FUNCTIONS HAVE BEEN OUTSOURCED TO THE ALCOTT GROUP - A PROFESSIONAL EMPLOYMENT ORGANIZATION. ALL PAYROLL TAX FILINGS FOR THE SCHOOL'S EMPLOYEES ARE FILED BY AND INCLUDED AS PART OF THE ALCOTT GROUP'S FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES HAS DELEGATED THE DETAILED REVIEW OF FORM 990 TO THE FINANCE AND OPERATIONS OFFICER. ONCE REVIEWED, THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE CONFLICT OF INTEREST FORMS ANNUALLY AS REQUIRED BY THE NEW YORK STATE EDUCATION DEPARTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS, IN CONJUNCTION WITH A TECHNICAL CONSULTANT, USED COMPARATIVE SALARY INFORMATION FROM SIMILAR POSITIONS IN OTHER LOCAL CHARTER SCHOOLS TO DETERMINE KEY EMPLOYEE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST; ALL BOARD MINUTES ARE AVAILABLE ON THE SCHOOL'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 PART V LINE 2A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,115,449
Liabilities
$4,421,438
Net assets
$694,011
Revenue
$4,221,911
Expenses
$3,834,673
Net income
$387,238
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.5$6.20$9.30$8.50$8.04$0.46
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.4$7.92$7.44$8.38$7.66$0.72
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$9.12$5.95$8.91$6.64$2.27
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.0$11.7$3.25$7.76$7.02$0.74
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.8$10.7$3.14$6.86$6.18$0.68
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.0$10.9$3.02$5.90$4.70$1.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.88$5.20$1.69$5.22$4.49$0.74
2016Detailed filing. Detailed filing data is available for this year.$5.12$4.18$0.95$4.16$3.91$0.25
2015Detailed filing. Detailed filing data is available for this year.$5.12$4.42$0.69$4.22$3.83$0.39
2014Detailed filing. Detailed filing data is available for this year.$4.62$4.31$0.31$3.02$2.99$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.44$4.17$0.28$2.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.16$0.01$0.24