Civic Intelligence

West Buffalo Charter School

990 • Fiscal year 2020 • EIN 36-4675452

Jul 01, 2019 to Jun 30, 2020 • Filed on May 13, 2021

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

(716) 923-1534

Siviq Scores

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

Liabilities / Assets

80th percentile

0.78x

Higher debt load relative to assets than 80% of similar nonprofits.

2020 filings • NTEE B • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

82nd percentile

1.51x

Higher debt load relative to revenue than 82% of similar nonprofits.

2020 filings • NTEE B • $10M-$25M nonprofits • Source year 2020

Net Margin

70th percentile

9.5%

Higher net margin than 70% of similar nonprofits.

2020 filings • NTEE B • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

61st percentile

$198,727

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2020 filings • NTEE B • $10M-$25M nonprofits • Source year 2020

Asset Growth

54th percentile

8.4%

Faster asset growth than 54% of similar nonprofits.

2020 filings • NTEE B • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

73rd percentile

13%

Faster revenue growth than 73% of similar nonprofits.

2020 filings • NTEE B • $10M-$25M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$14,978,573

Up $1,161,007 (+8.4%) from 2019

Net Assets

Up

$3,253,908

Up $111,036 (+3.5%) from 2019

Liabilities

Up

$11,724,665

Up $1,049,971 (+9.8%) from 2019

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin70th percentile

Revenue

Up

$7,755,425

Up $895,158 (+13%) from 2019

Expenses

Up

$7,019,634

Up $839,300 (+14%) from 2019

Net Income

Up

$735,791

Up $55,858 (+8.2%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth54th 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

2020

Assets$14,978,573
Liabilities$11,724,665
Net Assets$3,253,908
Open 2020 Filing

Operations Trend

Revenue Growth73rd 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

2020

Revenue$7,755,425
Expenses$7,019,634
Net Income$735,791
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 13, 2021
Return Version
2019v5.2
Gross Receipts
$7,755,425
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$12,979,181$12,688,358▼ $290,823
Savings and Temporary Cash Investments$75,123$1,075,345▲ $1,000,222
Cash and Non-Interest-Bearing Accounts$527,994$656,287▲ $128,293
Accounts Receivable$67,113$323,530▲ $256,417
Pledges and Grants Receivable$126,680$230,308▲ $103,628
Prepaid Expenses and Deferred Charges$36,730--
Total Assets$13,817,566$14,978,573▲ $1,161,007
Other Assets Total$4,745$4,745→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$9,381,979$9,030,706▼ $351,273
Accounts Payable and Accrued Expenses$1,188,248$1,943,859▲ $755,611
Unsecured Notes Loans Payable-$750,100-
Deferred Revenue$104,467--
Total Liabilities$10,674,694$11,724,665▲ $1,049,971
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,142,872$3,203,908▲ $61,036
Net Assets With Donor Restrictions-$50,000-
Total Net Assets Fund Balance$3,142,872$3,253,908▲ $111,036
Total Liabilities and Net Assets / Fund Balance$13,817,566$14,978,573▲ $1,161,007

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,883,028$1,264,709$13,147,737
Equipment$396,450$517,254$913,704
Land$408,880-$408,880
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrea TodoroSchool LeaderFT$151,550$47,177$198,727
Elizabeth SternsFinance and Operations OffFT$148,961$46,968$195,929

Board Members and Trustees

NameTitle
Peter HeffleyPresident
Robert SchreckVice President
Deborah LicataTrustee
Dr Thomas SchenkTrustee
Lynn SheaTrustee
Michelle StevensTrustee
Lorrei DicamilloSecretary
James DeuschleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$509,274
Program Service Revenue
$7,164,016
Investment Income
$0
Other Revenue
$82,135
All Other Contributions
$221,390
Change in Net Assets
$735,791

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,755,425
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-624,755
Total Revenue per Audited Statements
$7,130,670
Total Revenue per Form 990
$7,755,425
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,634,711
Other Expenses$2,384,923
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,772,771$500,721-$3,273,492
Interest$541,229$40,738-$581,967
Other Employee Benefits$419,658$72,332-$491,990
Depreciation Depletion$402,618$30,305-$432,923
Current Officers, Directors, Trustees, and Key Employees-$372,595-$372,595
Payroll Taxes$227,093$64,052-$291,145
Office Expenses$225,135$39,806-$264,941
Pension Plan Contributions$180,638$24,851-$205,489
Information Technology$92,860$30,954-$123,814
Fees for Services Other-$113,627-$113,627
Conferences and Meetings$64,295$7,144-$71,439
Occupancy$56,418$4,246-$60,664
Insurance$45,581$3,430-$49,011
Advertising$37,201$4,133-$41,334
Other Expenses$14,717$6,749-$14,717
Total Functional Expenses$5,703,951$1,315,683$0$7,019,634

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,019,634
Total Expenses per Audited Statements$7,019,634
Total Expenses per Form 990$7,019,634
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 35% controlled entity
No
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 AVENUE, BUFFALO, NY 14213

Signing Officer

Name
Elizabeth J Sterns
Title
Finance & Operations Officer
Phone
7169231534
Signed
2021-05-13
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
97
Volunteers
20

Preparer

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

Additional Explanations

FORM 990, PART XI, LINE 9:

“Loss on interest rate swap -624,755.”

Form 990, Part XII, Line 2C

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

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Loss on interest rate swap -624,755.”

Raw XML AppendixShowing 400 of 495 raw XML fields

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

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IRS990/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. 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 $10 MILLION WHICH INCLUDED $3.5 MILLION TO PAY OFF THE PREVIOUS MORTGAGE AND LEASE. THE TOTAL PROJECT WAS COMPLETED IN JULY 2018 AND CURRENTLY HOUSES GRADES K-8. IN 2019, WBCS EXPANDED ITS SPECIAL EDUCATION PROGRAM TO INCLUDE TWO NEW SELF-CONTAINED SPECIAL EDUCATION CLASSROOMS, THE ONLY CHARTER SCHOOL IN WESTERN NY TO OFFER THIS. IT NOW ENROLLS APPROXIMATELY 520 STUDENTS ANNUALLY AND EMPLOYS MORE THAN 100 STAFF MEMBERS. ITS GRADUATES GO ON TO ENROLL IN THE AREA'S MOST COMPETITIVE PUBLIC AND PRIVATE SCHOOLS, MANY ON FULL OR PARTIAL SCHOLARSHIP.
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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/BOYAmt09381979
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt09030706
IRS990/NetAssetsOrFundBalancesBOYAmt03142872
IRS990/NetAssetsOrFundBalancesEOYAmt03253908
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03142872
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03203908
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt04246
IRS990/OccupancyGrp/ProgramServicesAmt056418
IRS990/OccupancyGrp/TotalAmt060664
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt039806
IRS990/OfficeExpensesGrp/ProgramServicesAmt0225135
IRS990/OfficeExpensesGrp/TotalAmt0264941
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04745
IRS990/OtherAssetsTotalGrp/EOYAmt04745
IRS990/OtherChangesInNetAssetsAmt0-624755
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt072332
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0419658
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0491990
IRS990/OtherExpensesGrp/Desc0CONTRACTED SERVICES
IRS990/OtherExpensesGrp/Desc1SPECIAL EDUCATION AID C
IRS990/OtherExpensesGrp/Desc2MAINTENANCE AND REPAIRS
IRS990/OtherExpensesGrp/Desc3STUDENT SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06749
IRS990/OtherExpensesGrp/ProgramServicesAmt0366966
IRS990/OtherExpensesGrp/ProgramServicesAmt1167100
IRS990/OtherExpensesGrp/ProgramServicesAmt289671
IRS990/OtherExpensesGrp/ProgramServicesAmt314717
IRS990/OtherExpensesGrp/TotalAmt0366966
IRS990/OtherExpensesGrp/TotalAmt1167100
IRS990/OtherExpensesGrp/TotalAmt296420
IRS990/OtherExpensesGrp/TotalAmt314717
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0E-RATE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt017386
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt017386
IRS990/OtherRevenueTotalAmt082135
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0500721
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02772771
IRS990/OtherSalariesAndWagesGrp/TotalAmt03273492
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt064052
IRS990/PayrollTaxesGrp/ProgramServicesAmt0227093
IRS990/PayrollTaxesGrp/TotalAmt0291145
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt024851
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0180638
IRS990/PensionPlanContributionsGrp/TotalAmt0205489
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0126680
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0230308
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt036730
IRS990/PrincipalOfficerNm0ANDREA TODORO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0ENROLLMENT REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07164016
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07164016
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0434684
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt02137502
IRS990/PYOtherRevenueAmt076615
IRS990/PYProgramServiceRevenueAmt06348968
IRS990/PYRevenuesLessExpensesAmt0679933
IRS990/PYSalariesCompEmpBnftPaidAmt04042832
IRS990/PYTotalExpensesAmt06180334
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06860267
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0735791
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt07240548
IRS990/SavingsAndTempCashInvstGrp/BOYAmt075123
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01075345
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/BookValueAmt011883028
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01264709
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt013147737
IRS990ScheduleD/EquipmentGrp/BookValueAmt0396450
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0517254
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0913704
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt07019634
IRS990ScheduleD/LandGrp/BookValueAmt0408880
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0408880
IRS990ScheduleD/OtherRevenueAmt0-624755
IRS990ScheduleD/RevenueNotReportedAmt0-624755
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt07755425
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LOSS ON INTEREST RATE SWAP -624,755.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012688358
IRS990ScheduleD/TotalExpensesPerForm990Amt07019634
IRS990ScheduleD/TotalRevenuePerForm990Amt07755425
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07130670
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07019634
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/BaseCompensationFilingOrgAmt0151550
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1148961
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount05000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount15000
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/DeferredCompensationFlngOrgAmt011821
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt111708
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt024734
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt124734
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt05622
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt15526
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ANDREA TODORO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1ELIZABETH STERNS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SCHOOL LEADER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1FINANCE AND OPERATIONS OFF
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0198727
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1195929
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,978,573
Liabilities
$11,724,665
Net assets
$3,253,908
Revenue
$7,755,425
Expenses
$7,019,634
Net income
$735,791
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
2020Detailed filing. Detailed filing data is available for this year.$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