Civic Intelligence

West Buffalo Charter School

990 • Fiscal year 2023 • EIN 36-4675452

Jul 01, 2022 to Jun 30, 2023 • Filed on Mar 06, 2024

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

37th percentile

0.47x

Higher debt load relative to assets than 37% of similar nonprofits.

2023 filings • NTEE B29 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

52nd percentile

0.86x

Higher debt load relative to revenue than 52% of similar nonprofits.

2023 filings • NTEE B29 • $10M-$25M nonprofits • Source year 2023

Net Margin

66th percentile

5.8%

Higher net margin than 66% of similar nonprofits.

2023 filings • NTEE B29 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

72nd percentile

$209,127

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2023 filings • NTEE B29 • $10M-$25M nonprofits • Source year 2023

Asset Growth

29th percentile

1.4%

Faster asset growth than 29% of similar nonprofits.

2023 filings • NTEE B29 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

27th percentile

1.1%

Faster revenue growth than 27% of similar nonprofits.

2023 filings • NTEE B29 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Up

$15,562,536

Up $207,456 (+1.4%) from 2022

Net Assets

Up

$8,245,883

Up $806,100 (+11%) from 2022

Liabilities

Down

$7,316,653

Down $598,644 (-7.6%) from 2022

Revenue

Up

$8,474,314

Up $90,034 (+1.1%) from 2022

Expenses

Up

$7,979,535

Up $318,331 (+4.2%) from 2022

Net Income

Down

$494,779

Down $228,297 (-32%) from 2022

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 2023: $15,562,536Liabilities 2023: $7,316,653Net Assets 2023: $8,245,8832023Assets 2025: $15,497,095Liabilities 2025: $6,200,091Net Assets 2025: $9,297,0042025

Highlighted filing

2023

Assets$15,562,536
Liabilities$7,316,653
Net Assets$8,245,883

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 2023: $8,474,314Expenses 2023: $7,979,535Net Income 2023: $494,7792023Revenue 2025: $8,503,006Expenses 2025: $8,043,680Net Income 2025: $459,3262025

Highlighted filing

2023

Revenue$8,474,314
Expenses$7,979,535
Net Income$494,779
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Mar 6, 2024
Return Version
2022v5.0
Gross Receipts
$8,474,314
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$11,928,627$11,602,146▼ $326,481
Cash and Non-Interest-Bearing Accounts$1,700,320$1,786,367▲ $86,047
Pledges and Grants Receivable$862,463$898,895▲ $36,432
Savings and Temporary Cash Investments$581,755$528,427▼ $53,328
Accounts Receivable$134,344$239,446▲ $105,102
Prepaid Expenses and Deferred Charges-$48,363-
Total Assets$15,355,080$15,562,536▲ $207,456
Other Assets Total$147,571$458,892▲ $311,321
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,776,153$6,313,023▼ $463,130
Accounts Payable and Accrued Expenses$967,548$1,003,630▲ $36,082
Deferred Revenue$171,596$0▼ $171,596
Total Liabilities$7,915,297$7,316,653▼ $598,644
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,366,783$8,245,883▲ $879,100
Net Assets With Donor Restrictions$73,000$0▼ $73,000
Total Net Assets Fund Balance$7,439,783$8,245,883▲ $806,100
Total Liabilities and Net Assets / Fund Balance$15,355,080$15,562,536▲ $207,456

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$10,902,477$2,292,292$13,194,769
Equipment$290,789$823,930$1,114,719
Land$408,880-$408,880
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth SternsFinance and Operations OffFT$157,871$51,256$209,127
Andrea TodoroSchool LeaderFT$160,614$45,258$205,872

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,155,285
Program Service Revenue
$7,272,238
Investment Income
$0
Other Revenue
$46,791
All Other Contributions
$18,150
Change in Net Assets
$494,779

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,474,314
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$311,321
Total Revenue per Audited Statements
$8,785,635
Total Revenue per Form 990
$8,474,314
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,005,479
Other Expenses$1,974,056
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,710,273$649,542-$4,359,815
Other Employee Benefits$455,786$55,454-$511,240
Depreciation Depletion$422,480$31,800-$454,280
Current Officers, Directors, Trustees, and Key Employees-$421,930-$421,930
Payroll Taxes$308,805$82,087-$390,892
Interest$359,544$27,062-$386,606
Office Expenses$280,682$53,312-$333,994
Pension Plan Contributions$283,178$38,424-$321,602
Fees for Services Other-$212,447-$212,447
Information Technology$88,074$29,358-$117,432
Occupancy$79,417$5,978-$85,395
Conferences and Meetings$65,911$7,323-$73,234
Other Expenses$60,511$12,174-$60,511
Insurance$52,406$3,945-$56,351
Advertising$17,897$1,989-$19,886
Total Functional Expenses$6,346,710$1,632,825$0$7,979,535

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,979,535
Total Expenses per Audited Statements$7,979,535
Total Expenses per Form 990$7,979,535
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
Amy Jones
Title
Chief Financial Officer
Phone
7169231534
Signed
2024-03-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrea Todoro
Formed
2010
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
126
Volunteers
50

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 311,321.

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 311,321.

Raw XML AppendixShowing 400 of 506 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 TWO MULTI-AGE 8:1:1 CLASSROOMS WHICH ACCOMMODATE 16 STUDENTS REQUIRING A SELF-CONTAINED SETTING. THIS ALSO INCREASED THE TOTAL ENROLLMENT OF THE SCHOOL BY 16 ADDITIONAL STUDENTS WITHOUT INCREASING THE GENERAL EDUCATION CLASSROOMS CLASS SIZES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt10SCHOOL LEADER
IRS990/Form990PartVIISectionAGrp/TitleTxt11FINANCE AND OPERATIONS OFF
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IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt029358
IRS990/InformationTechnologyGrp/ProgramServicesAmt088074
IRS990/InformationTechnologyGrp/TotalAmt0117432
IRS990/InsuranceGrp/ManagementAndGeneralAmt03945
IRS990/InsuranceGrp/ProgramServicesAmt052406
IRS990/InsuranceGrp/TotalAmt056351
IRS990/InterestGrp/ManagementAndGeneralAmt027062
IRS990/InterestGrp/ProgramServicesAmt0359544
IRS990/InterestGrp/TotalAmt0386606
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03116222
IRS990/LandBldgEquipBasisNetGrp/BOYAmt011928627
IRS990/LandBldgEquipBasisNetGrp/EOYAmt011602146
IRS990/LandBldgEquipCostOrOtherBssAmt014718368
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt046791
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt046791
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/BOYAmt06776153
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt06313023
IRS990/NetAssetsOrFundBalancesBOYAmt07439783
IRS990/NetAssetsOrFundBalancesEOYAmt08245883
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt07366783
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt08245883
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt05978
IRS990/OccupancyGrp/ProgramServicesAmt079417
IRS990/OccupancyGrp/TotalAmt085395
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt053312
IRS990/OfficeExpensesGrp/ProgramServicesAmt0280682
IRS990/OfficeExpensesGrp/TotalAmt0333994
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0147571
IRS990/OtherAssetsTotalGrp/EOYAmt0458892
IRS990/OtherChangesInNetAssetsAmt0311321
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt055454
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0455786
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0511240
IRS990/OtherExpensesGrp/Desc0MAINTENANCE AND REPAIRS
IRS990/OtherExpensesGrp/Desc1STUDENT SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012174
IRS990/OtherExpensesGrp/ProgramServicesAmt0161746
IRS990/OtherExpensesGrp/ProgramServicesAmt160511
IRS990/OtherExpensesGrp/TotalAmt0173920
IRS990/OtherExpensesGrp/TotalAmt160511
IRS990/OtherRevenueTotalAmt046791
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0649542
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03710273
IRS990/OtherSalariesAndWagesGrp/TotalAmt04359815
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt082087
IRS990/PayrollTaxesGrp/ProgramServicesAmt0308805
IRS990/PayrollTaxesGrp/TotalAmt0390892
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt038424
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0283178
IRS990/PensionPlanContributionsGrp/TotalAmt0321602
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0862463
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0898895
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt048363
IRS990/PrincipalOfficerNm0ANDREA TODORO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0ENROLLMENT REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07272238
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07272238
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01116347
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt02134095
IRS990/PYOtherRevenueAmt049963
IRS990/PYProgramServiceRevenueAmt07217970
IRS990/PYRevenuesLessExpensesAmt0723076
IRS990/PYSalariesCompEmpBnftPaidAmt05527109
IRS990/PYTotalExpensesAmt07661204
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt08384280
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0494779
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt07319029
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0581755
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0528427
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/BookValueAmt010902477
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02292292
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt013194769
IRS990ScheduleD/EquipmentGrp/BookValueAmt0290789
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0823930
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01114719
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt07979535
IRS990ScheduleD/LandGrp/BookValueAmt0408880
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0408880
IRS990ScheduleD/OtherRevenueAmt0311321
IRS990ScheduleD/RevenueNotReportedAmt0311321
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt08474314
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GAIN ON INTEREST RATE SWAP 311,321.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011602146
IRS990ScheduleD/TotalExpensesPerForm990Amt07979535
IRS990ScheduleD/TotalRevenuePerForm990Amt08474314
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08785635
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07979535
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/BaseCompensationFilingOrgAmt0157871
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1160614
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/DeferredCompensationFlngOrgAmt016963
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt116654
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt023604
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt123604
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt05689
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ELIZABETH STERNS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1ANDREA TODORO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0FINANCE AND OPERATIONS OFF
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1SCHOOL LEADER

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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
2023Detailed filing. Detailed filing data is available for this year.$15.6$7.32$8.25$8.47$7.98$0.49
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.4$7.92$7.44$8.38$7.66$0.72
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$9.12$5.95$8.91$6.64$2.27
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.0$11.7$3.25$7.76$7.02$0.74
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.8$10.7$3.14$6.86$6.18$0.68
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.0$10.9$3.02$5.90$4.70$1.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.88$5.20$1.69$5.22$4.49$0.74
2016Detailed filing. Detailed filing data is available for this year.$5.12$4.18$0.95$4.16$3.91$0.25
2015Detailed filing. Detailed filing data is available for this year.$5.12$4.42$0.69$4.22$3.83$0.39
2014Detailed filing. Detailed filing data is available for this year.$4.62$4.31$0.31$3.02$2.99$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.44$4.17$0.28$2.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.16$0.01$0.24