Civic Intelligence

West Buffalo Charter School

990 • Fiscal year 2018 • EIN 36-4675452

Jul 01, 2017 to Jun 30, 2018 • Filed on May 13, 2019

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

81st percentile

0.78x

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

2018 filings • NTEE B • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

86th percentile

1.85x

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

2018 filings • NTEE B • $10M-$25M nonprofits • Source year 2018

Net Margin

82nd percentile

20%

Higher net margin than 82% of similar nonprofits.

2018 filings • NTEE B • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

52nd percentile

$176,622

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2018 filings • NTEE B • $10M-$25M nonprofits • Source year 2018

Asset Growth

95th percentile

103%

Faster asset growth than 95% of similar nonprofits.

2018 filings • NTEE B • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

2018 filings • NTEE B • $10M-$25M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$13,963,572

Up $7,081,719 (+103%) from 2017

Net Assets

Up

$3,022,600

Up $1,337,464 (+79%) from 2017

Liabilities

Up

$10,940,972

Up $5,744,255 (+111%) from 2017

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin82nd percentile

Revenue

Up

$5,898,705

Up $676,737 (+13%) from 2017

Expenses

Up

$4,695,510

Up $209,854 (+4.7%) from 2017

Net Income

Up

$1,203,195

Up $466,883 (+63%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth95th 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

2018

Assets$13,963,572
Liabilities$10,940,972
Net Assets$3,022,600
Open 2018 Filing

Operations Trend

Revenue Growth67th 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

2018

Revenue$5,898,705
Expenses$4,695,510
Net Income$1,203,195
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 13, 2019
Return Version
2017v2.3
Gross Receipts
$5,898,705
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$6,627,583$13,116,061▲ $6,488,478
Cash and Non-Interest-Bearing Accounts$54,922$339,067▲ $284,145
Pledges and Grants Receivable$38,371$213,767▲ $175,396
Accounts Receivable$156,232$80,610▼ $75,622
Savings and Temporary Cash Investments-$75,053-
Total Assets$6,881,853$13,963,572▲ $7,081,719
Other Assets Total$4,745$139,014▲ $134,269
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,908,629$8,604,571▲ $4,695,942
Accounts Payable and Accrued Expenses$1,288,088$2,294,901▲ $1,006,813
Deferred Revenue-$41,500-
Total Liabilities$5,196,717$10,940,972▲ $5,744,255
Net Assets / Fund Balance
Unrestricted Net Assets$1,685,136$3,022,600▲ $1,337,464
Total Net Assets Fund Balance$1,685,136$3,022,600▲ $1,337,464
Total Liabilities and Net Assets / Fund Balance$6,881,853$13,963,572▲ $7,081,719

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,593,948-$6,593,948
Buildings$5,829,461$672,485$6,501,946
Equipment$283,772$335,298$619,070
Land$408,880-$408,880
Compensation and Service Providers
Top Officer Pay52nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrea TodoroSchool LeaderFT$141,045$35,577$176,622
Elizabeth SternsFinance and Operations OfficerFT$138,636$35,318$173,954

Board Members and Trustees

NameTitle
Michelle StevensPresident
James SampsonVice President
Amy FriedmanTrustee
Dr Robert J GambleTrustee
Dr Thomas SchenkTrustee
Lynn SheaTrustee
Richard BaerSecretary
James DeuschleTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Gls ArchitectsArchitect65 CLARENDON PLACE, Buffalo, NY 14209$173,551
Buffalo Hearing & Speech CenterSpeech Pathologists And Related Services50 E NORTH STREET, Buffalo, NY 14203$172,670
Revenue and Support

Revenue Composition

Contributions and Grants
$391,947
Program Service Revenue
$5,449,365
Investment Income
$0
Other Revenue
$57,393
All Other Contributions
$83,140
Change in Net Assets
$1,203,195

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,898,705
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$134,269
Total Revenue per Audited Statements
$6,032,974
Total Revenue per Form 990
$5,898,705
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,431,830
Other Expenses$1,263,680
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,188,928$275,531-$2,464,459
Current Officers, Directors, Trustees, and Key Employees-$339,440-$339,440
Depreciation Depletion$187,702$49,594-$237,296
Payroll Taxes$185,270$46,318-$231,588
Other Employee Benefits$200,879$11,835-$212,714
Office Expenses$140,379$54,965-$195,344
Pension Plan Contributions$183,629--$183,629
Interest$133,981$35,401-$169,382
Information Technology$77,685$20,526-$98,211
Fees for Services Other-$71,824-$71,824
Other Expenses$52,063$16,299-$52,063
Insurance$37,063$9,739-$46,802
Occupancy$34,430$9,048-$43,478
Advertising-$21,715-$21,715
Conferences and Meetings$13,342$3,505-$16,847
Total Functional Expenses$3,729,770$965,740$0$4,695,510

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,695,510
Total Expenses per Audited Statements$4,695,510
Total Expenses per Form 990$4,695,510
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
2019-05-13
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
8

Preparer

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

Additional Explanations

FORM 990, PART V, LINE 2A:

“All payroll and human resources functions have been outsourced to the employee benefits corporation - a professional third part administrator. All payroll tax filings for the school's employees are filed by and included as part of the employee benefits corporation's filing.”

FORM 990, PART XI, LINE 9:

“Gain on interest rate swap 134,269.”

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Gain on interest rate swap 134,269.”

Raw XML AppendixShowing 400 of 504 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/BOYAmt01288088
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02294901
IRS990/AccountsReceivableGrp/BOYAmt0156232
IRS990/AccountsReceivableGrp/EOYAmt080610
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO CREATE A STIMULATING ACADEMIC PROGRAM AND A SAFE, INVITING, RESPECTFUL SCHOOL CULTURE.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt021715
IRS990/AdvertisingGrp/TotalAmt021715
IRS990/AllOtherContributionsAmt083140
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/BOYAmt054922
IRS990/CashNonInterestBearingGrp/EOYAmt0339067
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt02
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0339440
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0339440
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt03505
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt013342
IRS990/ConferencesMeetingsGrp/TotalAmt016847
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0173551
IRS990/ContractorCompensationGrp/CompensationAmt1172670
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt065 CLARENDON PLACE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt150 E NORTH STREET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0BUFFALO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1BUFFALO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0NY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1NY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd014209
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd114203
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0GLS ARCHITECTS
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1BUFFALO HEARING & SPEECH CENTER
IRS990/ContractorCompensationGrp/ServicesDesc0ARCHITECT
IRS990/ContractorCompensationGrp/ServicesDesc1SPEECH PATHOLOGISTS AND RELATED SERVICES
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0391947
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01263680
IRS990/CYOtherRevenueAmt057393
IRS990/CYProgramServiceRevenueAmt05449365
IRS990/CYRevenuesLessExpensesAmt01203195
IRS990/CYSalariesCompEmpBnftPaidAmt03431830
IRS990/CYTotalExpensesAmt04695510
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05898705
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/EOYAmt041500
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt049594
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0187702
IRS990/DepreciationDepletionGrp/TotalAmt0237296
IRS990/Desc0WBCS BEGAN OPERATING IN AUGUST 2012 WITH GRADES K 2, EXPANDING TO 4TH GRADE BY 2014. WHILE ITS ORIGINAL CHARTER CALLED FOR A K 4 GRADE SPAN, THE NYSED DEPARTMENT APPROVED THE SCHOOL'S APPLICATION IN FEBRUARY 2016 TO EXPAND ITS PROGRAM THROUGH 8TH GRADE. THE APPLICATION WAS MADE DUE TO THE SCHOOL'S ACADEMIC SUCCESS IN GRADES K-4 AS WELL AS STRONG STUDENT AND FAMILY REQUESTS FOR AN EXPANDED PROGRAM. IN JULY 2016, WBCS BEGAN PHASE ONE OF A TWO PHASED EXPANSION PLAN. THE FIRST PHASE WAS A $1.7 MILLION EXPANSION TO ITS ORIGINAL BUILDING WHICH THE SCHOOL FULLY SELF-FINANCED FROM OPERATING CASH FLOW. THIS EIGHT-CLASSROOM ADDITION WOULD PROVIDE SPACE FOR THE IMMEDIATE GRADE EXPANSION NEEDS WHILE CONSTRUCTION AND FINANCING WERE FINALIZED FOR THE REMAINING SPACE NEEDS. IN JULY 2017, WBCS BEGAN CONSTRUCTION ON PHASE TWO, A 30,000 SQUARE FOOT EXPANSION WHICH WOULD ACCOMMODATE THE NEW MIDDLE SCHOOL PROGRAM, IMPROVED ADMINISTRATIVE SPACES AND A FULL-SIZED GYM. THE TOTAL COST OF THIS EXPANSION WAS APPROXIMATELY $11 MILLION WHICH INCLUDED $3.5 MILLION TO PAYOFF THE PREVIOUS MORTGAGE AND LEASE. THE TOTAL PROJECT WAS COMPLETED IN JULY 2018 AND CURRENTLY HOUSES GRADES K-7; GRADE EIGHT WILL BE ADDED IN THE 2019-20 SCHOOL YEAR. THE SCHOOL WILL BE FULLY EXPANDED IN 201-20 WITH 500 STUDENTS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt03729770
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt071824
IRS990/FeesForServicesOtherGrp/TotalAmt071824
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/OtherCompensationAmt835577
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt935318
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHELLE STEVENS
IRS990/Form990PartVIISectionAGrp/PersonNm1JAMES SAMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm2RICHARD BAER
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES DEUSCHLE
IRS990/Form990PartVIISectionAGrp/PersonNm4DR ROBERT J GAMBLE
IRS990/Form990PartVIISectionAGrp/PersonNm5DR THOMAS SCHENK
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/ReportableCompFromOrgAmt8141045
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9138636
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/GovernmentGrantsAmt0308807
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt05898705
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt020526
IRS990/InformationTechnologyGrp/ProgramServicesAmt077685
IRS990/InformationTechnologyGrp/TotalAmt098211
IRS990/InsuranceGrp/ManagementAndGeneralAmt09739
IRS990/InsuranceGrp/ProgramServicesAmt037063
IRS990/InsuranceGrp/TotalAmt046802
IRS990/InterestGrp/ManagementAndGeneralAmt035401
IRS990/InterestGrp/ProgramServicesAmt0133981
IRS990/InterestGrp/TotalAmt0169382
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt016
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01007783
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06627583
IRS990/LandBldgEquipBasisNetGrp/EOYAmt013116061
IRS990/LandBldgEquipCostOrOtherBssAmt014123844
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt045167
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt045167
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/BOYAmt03908629
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt08604571
IRS990/NetAssetsOrFundBalancesBOYAmt01685136
IRS990/NetAssetsOrFundBalancesEOYAmt03022600
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt09048
IRS990/OccupancyGrp/ProgramServicesAmt034430
IRS990/OccupancyGrp/TotalAmt043478
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt054965
IRS990/OfficeExpensesGrp/ProgramServicesAmt0140379
IRS990/OfficeExpensesGrp/TotalAmt0195344
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04745
IRS990/OtherAssetsTotalGrp/EOYAmt0139014
IRS990/OtherChangesInNetAssetsAmt0134269
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt011835
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0200879
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0212714
IRS990/OtherExpensesGrp/Desc0CONTRACTED SERVICES
IRS990/OtherExpensesGrp/Desc1MAINTENANCE AND REPAIRS
IRS990/OtherExpensesGrp/Desc2STUDENT SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt016299
IRS990/OtherExpensesGrp/ProgramServicesAmt0232392
IRS990/OtherExpensesGrp/ProgramServicesAmt162027
IRS990/OtherExpensesGrp/ProgramServicesAmt252063
IRS990/OtherExpensesGrp/TotalAmt0232392
IRS990/OtherExpensesGrp/TotalAmt178326
IRS990/OtherExpensesGrp/TotalAmt252063
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0E-RATE
IRS990/OtherRevenueMiscGrp/Desc1EVENT INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt04793
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt07433
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07433
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt14793
IRS990/OtherRevenueTotalAmt057393
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0275531
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02188928
IRS990/OtherSalariesAndWagesGrp/TotalAmt02464459
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt046318
IRS990/PayrollTaxesGrp/ProgramServicesAmt0185270
IRS990/PayrollTaxesGrp/TotalAmt0231588
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0183629
IRS990/PensionPlanContributionsGrp/TotalAmt0183629
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt038371
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0213767
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ANDREA TODORO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0ENROLLMENT REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05449365
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05449365
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0452159
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01495151
IRS990/PYOtherRevenueAmt072163
IRS990/PYProgramServiceRevenueAmt04697646
IRS990/PYRevenuesLessExpensesAmt0736312
IRS990/PYSalariesCompEmpBnftPaidAmt02990505
IRS990/PYTotalExpensesAmt04485656
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05221968
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01203195
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05501965
IRS990/SavingsAndTempCashInvstGrp/EOYAmt075053
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt05829461
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0672485
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06501946
IRS990ScheduleD/EquipmentGrp/BookValueAmt0283772
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0335298
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0619070
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04695510
IRS990ScheduleD/LandGrp/BookValueAmt0408880
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0408880
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06593948
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06593948
IRS990ScheduleD/OtherRevenueAmt0134269
IRS990ScheduleD/RevenueNotReportedAmt0134269
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05898705
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GAIN ON INTEREST RATE SWAP 134,269.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013116061
IRS990ScheduleD/TotalExpensesPerForm990Amt04695510
IRS990ScheduleD/TotalRevenuePerForm990Amt05898705
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06032974
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04695510
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/BaseCompensationFilingOrgAmt0141045
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1138636
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/DeferredCompensationFlngOrgAmt015176
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt114917
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt020401
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt120401
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/TotalCompensationFilingOrgAmt0176622
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1173954
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,963,572
Liabilities
$10,940,972
Net assets
$3,022,600
Revenue
$5,898,705
Expenses
$4,695,510
Net income
$1,203,195
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
2018Detailed filing. Detailed filing data is available for this year.$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