Civic Intelligence

West Buffalo Charter School

990 • Fiscal year 2021 • EIN 36-4675452

Jul 01, 2020 to Jun 30, 2021 • Filed on Mar 03, 2022

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

71st percentile

0.60x

Higher debt load relative to assets than 71% of similar nonprofits.

2021 filings • NTEE B • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

76th percentile

1.02x

Higher debt load relative to revenue than 76% of similar nonprofits.

2021 filings • NTEE B • $10M-$25M nonprofits • Source year 2021

Net Margin

78th percentile

25%

Higher net margin than 78% of similar nonprofits.

2021 filings • NTEE B • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

62nd percentile

$200,831

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2021 filings • NTEE B • $10M-$25M nonprofits • Source year 2021

Asset Growth

23rd percentile

0.6%

Faster asset growth than 23% of similar nonprofits.

2021 filings • NTEE B • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

60th percentile

15%

Faster revenue growth than 60% of similar nonprofits.

2021 filings • NTEE B • $10M-$25M nonprofits • Annualized from 2020 to 2021

Assets

Up

$15,071,530

Up $92,957 (+0.6%) from 2020

Net Assets

Up

$5,953,460

Up $2,699,552 (+83%) from 2020

Liabilities

Down

$9,118,070

Down $2,606,595 (-22%) from 2020

Revenue

Up

$8,911,321

Up $1,155,896 (+15%) from 2020

Expenses

Down

$6,641,495

Down $378,139 (-5.4%) from 2020

Net Income

Up

$2,269,826

Up $1,534,035 (+208%) from 2020

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

2021

Assets$15,071,530
Liabilities$9,118,070
Net Assets$5,953,460

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

2021

Revenue$8,911,321
Expenses$6,641,495
Net Income$2,269,826
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Mar 3, 2022
Return Version
2020v4.2
Gross Receipts
$8,911,321
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$12,688,358$12,273,425▼ $414,933
Cash and Non-Interest-Bearing Accounts$656,287$1,365,907▲ $709,620
Savings and Temporary Cash Investments$1,075,345$580,693▼ $494,652
Pledges and Grants Receivable$230,308$534,334▲ $304,026
Accounts Receivable$323,530$312,426▼ $11,104
Total Assets$14,978,573$15,071,530▲ $92,957
Other Assets Total$4,745$4,745→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$9,030,706$7,622,076▼ $1,408,630
Accounts Payable and Accrued Expenses$1,943,859$1,495,994▼ $447,865
Unsecured Notes Loans Payable$750,100$0▼ $750,100
Total Liabilities$11,724,665$9,118,070▼ $2,606,595
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,203,908$5,854,460▲ $2,650,552
Net Assets With Donor Restrictions$50,000$99,000▲ $49,000
Total Net Assets Fund Balance$3,253,908$5,953,460▲ $2,699,552
Total Liabilities and Net Assets / Fund Balance$14,978,573$15,071,530▲ $92,957

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,541,573$1,606,164$13,147,737
Equipment$322,972$613,036$936,008
Land$408,880-$408,880
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrea TodoroSchool LeaderFT$151,429$49,402$200,831
Elizabeth SternsFinance & Operations OffFT$148,842$49,066$197,908

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$1,608,439
Program Service Revenue
$7,238,425
Investment Income
$0
Other Revenue
$64,457
All Other Contributions
$231,236
Change in Net Assets
$2,269,826

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,911,321
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$429,726
Total Revenue per Audited Statements
$9,341,047
Total Revenue per Form 990
$8,911,321
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,606,100
Other Expenses$2,035,395
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,612,487$485,371-$3,097,858
Other Employee Benefits$503,512$82,738-$586,250
Interest$496,983$37,407-$534,390
Depreciation Depletion$406,630$30,607-$437,237
Current Officers, Directors, Trustees, and Key Employees-$404,466-$404,466
Payroll Taxes$228,099$68,134-$296,233
Office Expenses$247,426$39,512-$286,938
Pension Plan Contributions$192,208$29,085-$221,293
Fees for Services Other-$146,727-$146,727
Information Technology$96,202$32,068-$128,270
Occupancy$50,516$3,802-$54,318
Conferences and Meetings$46,617$5,180-$51,797
Insurance$42,247$3,180-$45,427
Advertising$34,372$3,819-$38,191
Other Expenses$5,547$0-$5,547
Total Functional Expenses$5,262,327$1,379,168$0$6,641,495

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,641,495
Total Expenses per Audited Statements$6,641,495
Total Expenses per Form 990$6,641,495
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
2022-03-03
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
10

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:

Gain on interest rate swap 429,726.

Form 990, Part XII, Line 2C

This process has not changed from the prior year.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Gain on interest rate swap 429,726.

Raw XML AppendixShowing 400 of 500 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. 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 $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 WITH ENROLLMENT CAPPED AT 500 STUDENTS. THE SCHOOL HAS ALWAYS ENROLLED A LARGE NUMBER OF STUDENTS WITH DISABILITIES (SWD) HOWEVER MANY STUDENTS WITH MORE SEVERE INTELLECTUAL DISABILITIES WOULD OFTEN TRANSFER BACK TO THE DISTRICT UPON THE BUFFALO PUBLIC SCHOOL'S COMMITTEE ON SPECIAL EDUCATION (CSE) RECOMMENDATION THAT A MORE RESTRICTIVE (SELF-CONTAINED) CLASSROOM WOULD BETTER MEET THE STUDENTS' ACADEMIC AND SOCIAL NEEDS. DUE TO THIS TREND, THE SCHOOL CREATED ITS OWN SELF-CONTAINED CLASSROOM IN 2019 (8:1:1) AND NOW HAS THREE MULTI-AGE 8:1:1 CLASSROOMS WHICH ACCOMMODATE 24 STUDENTS REQUIRING A SELF-CONTAINED SETTING. THIS ALSO INCREASED THE TOTAL ENROLLMENT OF THE SCHOOL BY 24 ADDITIONAL STUDENTS WITHOUT INCREASING THE GENERAL EDUCATION CLASSROOMS CLASS SIZES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt02670
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt047801
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt050471
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/BOYAmt09030706
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt07622076
IRS990/NetAssetsOrFundBalancesBOYAmt03253908
IRS990/NetAssetsOrFundBalancesEOYAmt05953460
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03203908
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05854460
IRS990/NoncashContributionsAmt05000
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt03802
IRS990/OccupancyGrp/ProgramServicesAmt050516
IRS990/OccupancyGrp/TotalAmt054318
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt039512
IRS990/OfficeExpensesGrp/ProgramServicesAmt0247426
IRS990/OfficeExpensesGrp/TotalAmt0286938
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04745
IRS990/OtherAssetsTotalGrp/EOYAmt04745
IRS990/OtherChangesInNetAssetsAmt0429726
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt082738
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0503512
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0586250
IRS990/OtherExpensesGrp/Desc0CONTRACTED SERVICES
IRS990/OtherExpensesGrp/Desc1MAINTENANCE AND REPAIRS
IRS990/OtherExpensesGrp/Desc2STUDENT SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17072
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt0205530
IRS990/OtherExpensesGrp/ProgramServicesAmt193951
IRS990/OtherExpensesGrp/ProgramServicesAmt25547
IRS990/OtherExpensesGrp/TotalAmt0205530
IRS990/OtherExpensesGrp/TotalAmt1101023
IRS990/OtherExpensesGrp/TotalAmt25547
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0E-RATE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt013986
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013986
IRS990/OtherRevenueTotalAmt064457
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0485371
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02612487
IRS990/OtherSalariesAndWagesGrp/TotalAmt03097858
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt068134
IRS990/PayrollTaxesGrp/ProgramServicesAmt0228099
IRS990/PayrollTaxesGrp/TotalAmt0296233
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt029085
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0192208
IRS990/PensionPlanContributionsGrp/TotalAmt0221293
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0230308
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0534334
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ANDREA TODORO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0ENROLLMENT REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07238425
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07238425
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0509274
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt02384923
IRS990/PYOtherRevenueAmt082135
IRS990/PYProgramServiceRevenueAmt07164016
IRS990/PYRevenuesLessExpensesAmt0735791
IRS990/PYSalariesCompEmpBnftPaidAmt04634711
IRS990/PYTotalExpensesAmt07019634
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07755425
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt02269826
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt07300212
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01075345
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0580693
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/BookValueAmt011541573
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01606164
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt013147737
IRS990ScheduleD/EquipmentGrp/BookValueAmt0322972
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0613036
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0936008
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt06641495
IRS990ScheduleD/LandGrp/BookValueAmt0408880
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0408880
IRS990ScheduleD/OtherRevenueAmt0429726
IRS990ScheduleD/RevenueNotReportedAmt0429726
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt08911321
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GAIN ON INTEREST RATE SWAP 429,726.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012273425
IRS990ScheduleD/TotalExpensesPerForm990Amt06641495
IRS990ScheduleD/TotalRevenuePerForm990Amt08911321
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09341047
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06641495
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/BaseCompensationFilingOrgAmt0151429
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1148842
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/DeferredCompensationFlngOrgAmt013924
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt113686
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt024735
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt124735
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt05743
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt15645
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ANDREA TODORO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1ELIZABETH STERNS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SCHOOL LEADER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1FINANCE & OPERATIONS OFF
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0200831
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1197908
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00

Document Assets

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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
2021Detailed filing. Detailed filing data is available for this year.$15.1$9.12$5.95$8.91$6.64$2.27
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.0$11.7$3.25$7.76$7.02$0.74
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.8$10.7$3.14$6.86$6.18$0.68
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.0$10.9$3.02$5.90$4.70$1.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.88$5.20$1.69$5.22$4.49$0.74
2016Detailed filing. Detailed filing data is available for this year.$5.12$4.18$0.95$4.16$3.91$0.25
2015Detailed filing. Detailed filing data is available for this year.$5.12$4.42$0.69$4.22$3.83$0.39
2014Detailed filing. Detailed filing data is available for this year.$4.62$4.31$0.31$3.02$2.99$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.44$4.17$0.28$2.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.16$0.01$0.24
Peer Organizations

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