Civic Intelligence

West Buffalo Charter School

990 • Fiscal year 2016 • EIN 36-4675452

Jul 01, 2015 to Jun 30, 2016 • Filed on May 15, 2017

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

83rd percentile

0.81x

Higher debt load relative to assets than 83% of similar nonprofits.

2016 filings • NTEE B • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

83rd percentile

1.00x

Higher debt load relative to revenue than 83% of similar nonprofits.

2016 filings • NTEE B • $5M-$10M nonprofits • Source year 2016

Net Margin

60th percentile

6.1%

Higher net margin than 60% of similar nonprofits.

2016 filings • NTEE B • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

62nd percentile

$150,233

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2016 filings • NTEE B • $5M-$10M nonprofits • Source year 2016

Asset Growth

39th percentile

0.2%

Faster asset growth than 39% of similar nonprofits.

2016 filings • NTEE B • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

27th percentile

-1.4%

Faster revenue growth than 27% of similar nonprofits.

2016 filings • NTEE B • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$5,124,166

Up $8,717 (+0.2%) from 2015

Net Assets

Up

$948,824

Up $254,813 (+37%) from 2015

Liabilities

Down

$4,175,342

Down $246,096 (-5.6%) from 2015

Revenue

Down

$4,161,220

Down $60,691 (-1.4%) from 2015

Expenses

Up

$3,906,407

Up $71,734 (+1.9%) from 2015

Net Income

Down

$254,813

Down $132,425 (-34%) from 2015

Historical Trend

Balance Sheet Trend

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

2016

Assets$5,124,166
Liabilities$4,175,342
Net Assets$948,824

Operations Trend

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

2016

Revenue$4,161,220
Expenses$3,906,407
Net Income$254,813
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$4,170,477
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$4,476,386$4,463,292▼ $13,094
Cash and Non-Interest-Bearing Accounts$306,262$429,778▲ $123,516
Pledges and Grants Receivable$302,581$117,182▼ $185,399
Accounts Receivable$25,475$109,169▲ $83,694
Total Assets$5,115,449$5,124,166▲ $8,717
Other Assets Total$4,745$4,745→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,839,375$3,566,107▼ $273,268
Accounts Payable and Accrued Expenses$582,063$609,235▲ $27,172
Total Liabilities$4,421,438$4,175,342▼ $246,096
Net Assets / Fund Balance
Unrestricted Net Assets$694,011$948,824▲ $254,813
Total Net Assets Fund Balance$694,011$948,824▲ $254,813
Total Liabilities and Net Assets / Fund Balance$5,115,449$5,124,166▲ $8,717

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,852,681$241,276$3,093,957
Buildings$1,228,848$121,152$1,350,000
Equipment$168,957$200,595$369,552
Land$212,806-$212,806
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrea TodoroSchool LeaderFT$115,015$35,422$150,437
Elizabeth SternsFinance and Operations OfficerFT$112,214$34,787$147,001

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Buffalo Hearing & Speech CenterSpeech Pathologists And Related Services50 E NORTH STREET, Buffalo, NY 14203$287,129
Revenue and Support

Revenue Composition

Contributions and Grants
$172,657
Program Service Revenue
$3,938,053
Investment Income
$0
Other Revenue
$50,510
All Other Contributions
$16,577
Change in Net Assets
$254,813

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,161,220
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,161,220
Total Revenue per Form 990
$4,161,220
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,533,012
Other Expenses$1,373,395
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,585,232$77,729-$1,662,961
Interest$278,500$30,944-$309,444
Current Officers, Directors, Trustees, and Key Employees-$295,021-$295,021
Payroll Taxes$204,360$23,623-$227,983
Pension Plan Contributions$173,152$7,271-$180,423
Depreciation Depletion$146,787$30,065-$176,852
Other Employee Benefits$148,374$18,250-$166,624
Office Expenses$111,731$44,124-$155,855
Fees for Services Other$50,328$53,923-$104,251
Information Technology$34,605$11,535-$46,140
Other Expenses$44,982$10,697-$44,982
Insurance$24,693$16,460-$41,153
Conferences and Meetings$32,254$3,584-$35,838
Occupancy$15,483$10,320-$25,803
Advertising$19,347--$19,347
Fees for Services Legal-$835-$835
All Other Expenses-$310-$310
Total Functional Expenses$3,271,716$634,691$0$3,906,407

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,906,407
Total Expenses per Audited Statements$3,906,407
Total Expenses per Form 990$3,906,407
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
Fundraising Gross Income$12,640
Fundraising Direct Expenses$9,257
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 11

The board of trustees has delegated the detailed review of form 990 to the finance & 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
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrea Todoro
Formed
2010
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
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 changes from the prior year

Raw XML AppendixShowing 400 of 494 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0582063
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0609235
IRS990/AccountsReceivableGrp/BOYAmt025475
IRS990/AccountsReceivableGrp/EOYAmt0109169
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO CREATE A STIMULATING ACADEMIC PROGRAM AND A SAFE, INVITING, RESPECTFUL SCHOOL CULTURE.
IRS990/AdvertisingGrp/ProgramServicesAmt019347
IRS990/AdvertisingGrp/TotalAmt019347
IRS990/AllOtherContributionsAmt016577
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0310
IRS990/AllOtherExpensesGrp/TotalAmt0310
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ELIZABETH STERNS
IRS990/BooksInCareOfDetail/PhoneNum07169231534
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0113 LAFAYETTE AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0BUFFALO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd014213
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0306262
IRS990/CashNonInterestBearingGrp/EOYAmt0429778
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0295021
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0295021
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt03584
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt032254
IRS990/ConferencesMeetingsGrp/TotalAmt035838
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0287129
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt050 E NORTH STREET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0BUFFALO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0NY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd014203
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0BUFFALO HEARING & SPEECH CENTER
IRS990/ContractorCompensationGrp/ServicesDesc0SPEECH PATHOLOGISTS AND RELATED SERVICES
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0172657
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01373395
IRS990/CYOtherRevenueAmt050510
IRS990/CYProgramServiceRevenueAmt03938053
IRS990/CYRevenuesLessExpensesAmt0254813
IRS990/CYSalariesCompEmpBnftPaidAmt02533012
IRS990/CYTotalExpensesAmt03906407
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04161220
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt030065
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0146787
IRS990/DepreciationDepletionGrp/TotalAmt0176852
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).
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt03271716
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0835
IRS990/FeesForServicesLegalGrp/TotalAmt0835
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt053923
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt050328
IRS990/FeesForServicesOtherGrp/TotalAmt0104251
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1140.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1035218
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1134787
IRS990/Form990PartVIISectionAGrp/PersonNm0DR ARUP SEN
IRS990/Form990PartVIISectionAGrp/PersonNm1MICHELLE STEVENS
IRS990/Form990PartVIISectionAGrp/PersonNm2JOANNE HAEFNER
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES DEUSCHLE
IRS990/Form990PartVIISectionAGrp/PersonNm4RICHARD BAER
IRS990/Form990PartVIISectionAGrp/PersonNm5CYNTHIA STARK
IRS990/Form990PartVIISectionAGrp/PersonNm6LEE DELSASSO
IRS990/Form990PartVIISectionAGrp/PersonNm7JOSEPH COZZO MA MS LMHC
IRS990/Form990PartVIISectionAGrp/PersonNm8JAMES SAMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm9LUCY CANDELARIO
IRS990/Form990PartVIISectionAGrp/PersonNm10ANDREA TODORO
IRS990/Form990PartVIISectionAGrp/PersonNm11ELIZABETH STERNS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10115015
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11112214
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10SCHOOL LEADER
IRS990/Form990PartVIISectionAGrp/TitleTxt11FINANCE AND OPERATIONS OFFICER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02010
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt09257
IRS990/FundraisingGrossIncomeAmt012640
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt0156080
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt04170477
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt011535
IRS990/InformationTechnologyGrp/ProgramServicesAmt034605
IRS990/InformationTechnologyGrp/TotalAmt046140
IRS990/InsuranceGrp/ManagementAndGeneralAmt016460
IRS990/InsuranceGrp/ProgramServicesAmt024693
IRS990/InsuranceGrp/TotalAmt041153
IRS990/InterestGrp/ManagementAndGeneralAmt030944
IRS990/InterestGrp/ProgramServicesAmt0278500
IRS990/InterestGrp/TotalAmt0309444
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt024
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0563023
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04476386
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04463292
IRS990/LandBldgEquipCostOrOtherBssAmt05026315
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt038087
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt038087
IRS990/MissionDesc0WEST BUFFALO CHARTER SCHOOL (WBCS) RECEIVED ITS INITIAL CHARTER IN MARCH 2010 AND BEGAN SERVING STUDENTS IN GRADES K-2 IN AUGUST 2012. ONE GRADE LEVEL PER YEAR THROUGH FOURTH GRADE FOLLOWED AND THE SCHOOL WAS FULLY ENROLLED, SERVING STUDENTS IN GRADES K-4 BY AUGUST 2014. IN KEEPING WITH THE ORIGINAL WBCS MISSION, A MIDDLE SCHOOL EXPANSION IS NOW BEING PLANNED. IN FEBRUARY 2016, WBCS WAS APPROVED BY NEW YORK STATE DEPARTMENT OF EDUCATION (NYSED) TO EXPAND ITS PROGRAM TO EIGHTH GRADE. WBCS WILL EXPAND ONE GRADE PER YEAR AND WILL BE FULLY ENROLLED WITH 500 STUDENTS IN GRADES K-8 BY AUGUST 2019.WBCS DEMOGRAPHICS ARE UNLIKE THE TYPICAL BPS DISTRICT OR CHARTER SCHOOL. EACH YEAR, WBCS ENROLLS ALMOST 90% ECONOMICALLY DISADVANTAGED STUDENTS, 30% LIMITED ENGLISH PROFICIENT STUDENTS AND 15% TO 20% STUDENTS WITH DISABILITIES. WBCS ENTERED ITS FOURTH YEAR RANKED SECOND IN BUFFALO CHARTER SCHOOLS FOR ELA AND THIRD FOR MATH.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt03839375
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt03566107
IRS990/NetAssetsOrFundBalancesBOYAmt0694011
IRS990/NetAssetsOrFundBalancesEOYAmt0948824
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt03383
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt03383
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt010320
IRS990/OccupancyGrp/ProgramServicesAmt015483
IRS990/OccupancyGrp/TotalAmt025803
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt044124
IRS990/OfficeExpensesGrp/ProgramServicesAmt0111731
IRS990/OfficeExpensesGrp/TotalAmt0155855
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04745
IRS990/OtherAssetsTotalGrp/EOYAmt04745
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt018250
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0148374
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0166624
IRS990/OtherExpensesGrp/Desc0CONTRACTED SERVICES
IRS990/OtherExpensesGrp/Desc1MAINTENANCE AND REPAIRS
IRS990/OtherExpensesGrp/Desc2STUDENT SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010697
IRS990/OtherExpensesGrp/ProgramServicesAmt0346972
IRS990/OtherExpensesGrp/ProgramServicesAmt154916
IRS990/OtherExpensesGrp/ProgramServicesAmt244982
IRS990/OtherExpensesGrp/TotalAmt0346972
IRS990/OtherExpensesGrp/TotalAmt165613
IRS990/OtherExpensesGrp/TotalAmt244982
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0E-RATE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt09040
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09040
IRS990/OtherRevenueTotalAmt047127
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt077729
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01585232
IRS990/OtherSalariesAndWagesGrp/TotalAmt01662961
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt023623
IRS990/PayrollTaxesGrp/ProgramServicesAmt0204360
IRS990/PayrollTaxesGrp/TotalAmt0227983
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt07271
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0173152
IRS990/PensionPlanContributionsGrp/TotalAmt0180423
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0302581
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0117182
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ANDREA TODORO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0ENROLLMENT REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03938053
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03938053
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0373587
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-3500
IRS990/PYOtherExpensesAmt01545616
IRS990/PYOtherRevenueAmt0126730
IRS990/PYProgramServiceRevenueAmt03725094
IRS990/PYRevenuesLessExpensesAmt0387238
IRS990/PYSalariesCompEmpBnftPaidAmt02289057
IRS990/PYTotalExpensesAmt03834673
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04221911
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0254813
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03949099
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/BookValueAmt01228848
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0121152
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01350000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0168957
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0200595
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0369552
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03906407
IRS990ScheduleD/LandGrp/BookValueAmt0212806
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0212806
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02852681
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0241276
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03093957
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04161220
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04463292
IRS990ScheduleD/TotalExpensesPerForm990Amt03906407
IRS990ScheduleD/TotalRevenuePerForm990Amt04161220
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04161220
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03906407
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
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0115015
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt017706
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt017716
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ANDREA TODORO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SCHOOL LEADER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0150437
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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