Civic Intelligence

West Buffalo Charter School

990 • Fiscal year 2017 • EIN 36-4675452

Jul 01, 2016 to Jun 30, 2017 • Filed on May 10, 2018

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

81st percentile

0.76x

Higher debt load relative to assets than 81% of similar nonprofits.

2017 filings • NTEE B • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

83rd percentile

1.00x

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

2017 filings • NTEE B • $5M-$10M nonprofits • Source year 2017

Net Margin

75th percentile

14%

Higher net margin than 75% of similar nonprofits.

2017 filings • NTEE B • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

64th percentile

$162,474

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2017 filings • NTEE B • $5M-$10M nonprofits • Source year 2017

Asset Growth

84th percentile

34%

Faster asset growth than 84% of similar nonprofits.

2017 filings • NTEE B • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

79th percentile

25%

Faster revenue growth than 79% of similar nonprofits.

2017 filings • NTEE B • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$6,881,853

Up $1,757,687 (+34%) from 2016

Net Assets

Up

$1,685,136

Up $736,312 (+78%) from 2016

Liabilities

Up

$5,196,717

Up $1,021,375 (+24%) from 2016

Revenue

Up

$5,221,968

Up $1,060,748 (+25%) from 2016

Expenses

Up

$4,485,656

Up $579,249 (+15%) from 2016

Net Income

Up

$736,312

Up $481,499 (+189%) from 2016

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

2017

Assets$6,881,853
Liabilities$5,196,717
Net Assets$1,685,136

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

2017

Revenue$5,221,968
Expenses$4,485,656
Net Income$736,312
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 10, 2018
Return Version
2016v3.0
Gross Receipts
$5,221,968
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$4,463,292$6,627,583▲ $2,164,291
Accounts Receivable$109,169$156,232▲ $47,063
Cash and Non-Interest-Bearing Accounts$429,778$54,922▼ $374,856
Pledges and Grants Receivable$117,182$38,371▼ $78,811
Total Assets$5,124,166$6,881,853▲ $1,757,687
Other Assets Total$4,745$4,745→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,566,107$3,908,629▲ $342,522
Accounts Payable and Accrued Expenses$609,235$1,288,088▲ $678,853
Total Liabilities$4,175,342$5,196,717▲ $1,021,375
Net Assets / Fund Balance
Unrestricted Net Assets$948,824$1,685,136▲ $736,312
Total Net Assets Fund Balance$948,824$1,685,136▲ $736,312
Total Liabilities and Net Assets / Fund Balance$5,124,166$6,881,853▲ $1,757,687

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$4,792,425$348,460$5,140,885
Buildings$1,194,231$155,769$1,350,000
Land$408,880-$408,880
Equipment$121,033$266,258$387,291
Other Land Buildings$111,014-$111,014
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrea TodoroSchool LeaderFT$128,981$33,493$162,474
Elizabeth SternsFinance and Operations OfficerFT$126,318$33,621$159,939

Board Members and Trustees

NameTitle
Dr Arup SenPresident
Michelle StevensVice President
Amy FriedmanTrustee
James SampsonTrustee
Lee PearceTrustee
Lynn SheaTrustee
Richard BaerSecretary
James DeuschleTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Buffalo Hearing & Speech CenterSpeech Pathologists And Related Services50 E NORTH STREET, Buffalo, NY 14203$172,670
Revenue and Support

Revenue Composition

Contributions and Grants
$452,159
Program Service Revenue
$4,697,646
Investment Income
$0
Other Revenue
$72,163
All Other Contributions
$90,903
Change in Net Assets
$736,312

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,221,968
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,221,968
Total Revenue per Form 990
$5,221,968
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,990,505
Other Expenses$1,495,151
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,787,877$198,424-$1,986,301
Current Officers, Directors, Trustees, and Key Employees-$338,074-$338,074
Interest$244,883$64,705-$309,588
Payroll Taxes$229,169$36,091-$265,260
Office Expenses$174,102$59,314-$233,416
Depreciation Depletion$164,104$43,360-$207,464
Other Employee Benefits$172,715$29,511-$202,226
Pension Plan Contributions$198,644--$198,644
Fees for Services Other-$93,044-$93,044
Information Technology$58,743$15,521-$74,264
Other Expenses$46,056$29,438-$46,056
Occupancy$28,600$7,556-$36,156
Insurance$25,913$6,847-$32,760
Conferences and Meetings$25,400$6,712-$32,112
Fees for Services Legal-$25,752-$25,752
Advertising$21,573--$21,573
Total Functional Expenses$3,531,307$954,349$0$4,485,656

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,485,656
Total Expenses per Audited Statements$4,485,656
Total Expenses per Form 990$4,485,656
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

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
2018-05-10
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 502 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/BOYAmt0609235
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01288088
IRS990/AccountsReceivableGrp/BOYAmt0109169
IRS990/AccountsReceivableGrp/EOYAmt0156232
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO CREATE A STIMULATING ACADEMIC PROGRAM AND A SAFE, INVITING, RESPECTFUL SCHOOL CULTURE.
IRS990/AdvertisingGrp/ProgramServicesAmt021573
IRS990/AdvertisingGrp/TotalAmt021573
IRS990/AllOtherContributionsAmt090903
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/BOYAmt0429778
IRS990/CashNonInterestBearingGrp/EOYAmt054922
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0338074
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0338074
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt06712
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt025400
IRS990/ConferencesMeetingsGrp/TotalAmt032112
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0172670
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/CYContributionsGrantsAmt0452159
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01495151
IRS990/CYOtherRevenueAmt072163
IRS990/CYProgramServiceRevenueAmt04697646
IRS990/CYRevenuesLessExpensesAmt0736312
IRS990/CYSalariesCompEmpBnftPaidAmt02990505
IRS990/CYTotalExpensesAmt04485656
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05221968
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt043360
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0164104
IRS990/DepreciationDepletionGrp/TotalAmt0207464
IRS990/Desc0WBCS BEGAN OPERATIONS IN AUGUST 2012 OFFERING GRADES K-2 WITH PLANS TO EXPAND TO GRADE 4 BY THE 2014-15 SCHOOL YEAR WHICH IT DID. THE ORIGINAL CHARTER ALLOWED FOR A K-4 SCHOOL WITH TOTAL ENROLLMENT OF 300 STUDENTS. BY THE END OF ITS THIRD YEAR, WBCS HAD PROVEN ITSELF AS ONE OF THE HIGHEST PERFORMING SCHOOLS IN BUFFALO AND ONE OF THE MOST ETHNICALLY AND RACIALLY DIVERSE. DUE TO ITS ACADEMIC SUCCESS AND LIMITED OPTIONS FOR ITS OUTGOING FOURTH GRADERS, WBCS APPLIED FOR A MATERIAL REVISION TO ITS CHARTER SO THAT IT COULD EXPAND ITS PROGRAM TO INCLUDE MIDDLE SCHOOL. IN DECEMBER 2016 THE NYS EDUCATION DEPARTMENT APPROVED THAT REQUEST AND WBCS IMMEDIATELY STARTED ITS PROGRAM AND FACILITY EXPANSION. THIS WAS A TWO-PHASED APPROACH WHICH ADDED A 13,000 SQUARE FOOT ADDITION AND GRADES 5TH AND 6TH GRADES BY JUNE 2017. THIS PROJECT WAS FULLY FUNDED BY WBCS OPERATIONS AND NO ADDITIONAL DEBT WAS INCURRED. IN JULY 2017, WBCS CLOSED ON A $10 MILLION LOAN TO FINANCE THE SECOND PHASE OF THE EXPANSION. THIS PHASE TOTALED 31,000 SQUARE FEET AND INCLUDED A GYMNASIUM, NEW ADMINISTRATIVE SPACES AND NINE NEW CLASSROOMS. WBCS WILL BE FULLY EXPANDED TO GRADE 8 FOR THE 2019-20 SCHOOL YEAR AND WILL BE FULLY ENROLLED WITH 500 STUDENTS. WBCS CONTINUES TO ENROLL ALMOST 90% ECONOMICALLY DISADVANTAGED STUDENTS, 30% LIMITED ENGLISH PROFICIENT STUDENTS AND 15% TO 20% STUDENTS WITH DISABILITIES. WBCS CONTINUES TO PLACE IN THE TOP 10% OF ALL SCHOOLS IN BUFFALO, DISTRICT AND CHARTER.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt03531307
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt025752
IRS990/FeesForServicesLegalGrp/TotalAmt025752
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt093044
IRS990/FeesForServicesOtherGrp/TotalAmt093044
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/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
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/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/OtherCompensationAmt833493
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt933621
IRS990/Form990PartVIISectionAGrp/PersonNm0DR ARUP SEN
IRS990/Form990PartVIISectionAGrp/PersonNm1MICHELLE STEVENS
IRS990/Form990PartVIISectionAGrp/PersonNm2RICHARD BAER
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES DEUSCHLE
IRS990/Form990PartVIISectionAGrp/PersonNm4JAMES SAMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm5LEE PEARCE
IRS990/Form990PartVIISectionAGrp/PersonNm6AMY FRIEDMAN
IRS990/Form990PartVIISectionAGrp/PersonNm7LYNN SHEA
IRS990/Form990PartVIISectionAGrp/PersonNm8ANDREA TODORO
IRS990/Form990PartVIISectionAGrp/PersonNm9ELIZABETH 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/ReportableCompFromOrgAmt8128981
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9126318
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/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/TitleTxt8SCHOOL LEADER
IRS990/Form990PartVIISectionAGrp/TitleTxt9FINANCE AND OPERATIONS OFFICER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02010
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt0361256
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt05221968
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt015521
IRS990/InformationTechnologyGrp/ProgramServicesAmt058743
IRS990/InformationTechnologyGrp/TotalAmt074264
IRS990/InsuranceGrp/ManagementAndGeneralAmt06847
IRS990/InsuranceGrp/ProgramServicesAmt025913
IRS990/InsuranceGrp/TotalAmt032760
IRS990/InterestGrp/ManagementAndGeneralAmt064705
IRS990/InterestGrp/ProgramServicesAmt0244883
IRS990/InterestGrp/TotalAmt0309588
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt016
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0770487
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04463292
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06627583
IRS990/LandBldgEquipCostOrOtherBssAmt07398070
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt045934
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt045934
IRS990/MissionDesc0TOMORROW'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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt03566107
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt03908629
IRS990/NetAssetsOrFundBalancesBOYAmt0948824
IRS990/NetAssetsOrFundBalancesEOYAmt01685136
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt07556
IRS990/OccupancyGrp/ProgramServicesAmt028600
IRS990/OccupancyGrp/TotalAmt036156
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt059314
IRS990/OfficeExpensesGrp/ProgramServicesAmt0174102
IRS990/OfficeExpensesGrp/TotalAmt0233416
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04745
IRS990/OtherAssetsTotalGrp/EOYAmt04745
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt029511
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0172715
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0202226
IRS990/OtherExpensesGrp/Desc0CONTRACTED SERVICES
IRS990/OtherExpensesGrp/Desc1MAINTENANCE AND REPAIRS
IRS990/OtherExpensesGrp/Desc2STUDENT SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt029438
IRS990/OtherExpensesGrp/ProgramServicesAmt0242114
IRS990/OtherExpensesGrp/ProgramServicesAmt1111414
IRS990/OtherExpensesGrp/ProgramServicesAmt246056
IRS990/OtherExpensesGrp/TotalAmt0242114
IRS990/OtherExpensesGrp/TotalAmt1140852
IRS990/OtherExpensesGrp/TotalAmt246056
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0E-RATE
IRS990/OtherRevenueMiscGrp/Desc1EVENT INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt09014
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt017215
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt017215
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt19014
IRS990/OtherRevenueTotalAmt072163
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0198424
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01787877
IRS990/OtherSalariesAndWagesGrp/TotalAmt01986301
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt036091
IRS990/PayrollTaxesGrp/ProgramServicesAmt0229169
IRS990/PayrollTaxesGrp/TotalAmt0265260
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0198644
IRS990/PensionPlanContributionsGrp/TotalAmt0198644
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0117182
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt038371
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ANDREA TODORO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0ENROLLMENT REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04697646
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04697646
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0172657
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01373395
IRS990/PYOtherRevenueAmt050510
IRS990/PYProgramServiceRevenueAmt03938053
IRS990/PYRevenuesLessExpensesAmt0254813
IRS990/PYSalariesCompEmpBnftPaidAmt02533012
IRS990/PYTotalExpensesAmt03906407
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04161220
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0736312
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04760795
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/BookValueAmt01194231
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0155769
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01350000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0121033
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0266258
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0387291
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04485656
IRS990ScheduleD/LandGrp/BookValueAmt0408880
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0408880
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt04792425
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0348460
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt05140885
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0111014
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0111014
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05221968
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06627583
IRS990ScheduleD/TotalExpensesPerForm990Amt04485656
IRS990ScheduleD/TotalRevenuePerForm990Amt05221968
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05221968
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04485656
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/BaseCompensationFilingOrgAmt0128981
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1126318
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt015777
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt116110
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt017716
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt117511
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ANDREA TODORO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1ELIZABETH STERNS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SCHOOL LEADER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1FINANCE AND OPERATIONS OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0162474
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1159939
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
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
2017Detailed filing. Detailed filing data is available for this year.$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