Civic Intelligence

Mast Community Charter School II

990 • Fiscal year 2016 • EIN 47-3810173

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 10, 2017

1800 East Byberry RoadPhiladelphia, PA 19116

(267) 348-1100

Siviq Scores

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

Liabilities / Assets

94th percentile

1.00x

Higher debt load relative to assets than 94% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

99th percentile

4.09x

Higher debt load relative to revenue than 99% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

42nd percentile

0.0%

Higher net margin than 42% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Assets

$433,828

No earlier filing loaded for comparison.

Net Assets

$0

No earlier filing loaded for comparison.

Liabilities

$433,828

No earlier filing loaded for comparison.

Revenue

$106,056

No earlier filing loaded for comparison.

Expenses

$106,056

No earlier filing loaded for comparison.

Net Income

$0

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100M$50M$0Assets 2016: $433,828Liabilities 2016: $433,828Net Assets 2016: $02016Assets 2017: $2,714,691Liabilities 2017: $1,003,702Net Assets 2017: $1,710,9892017Assets 2018: $4,793,174Liabilities 2018: $1,358,071Net Assets 2018: $3,435,1032018Assets 2019: $6,528,524Liabilities 2019: $2,144,580Net Assets 2019: $4,383,9442019Assets 2020: $9,056,268Liabilities 2020: $1,781,379Net Assets 2020: $7,274,8892020Assets 2021: $15,675,168Liabilities 2021: $2,092,896Net Assets 2021: $13,582,2722021Assets 2022: $69,002,210Liabilities 2022: $49,226,368Net Assets 2022: $19,775,8422022Assets 2023: $72,226,461Liabilities 2023: $47,745,798Net Assets 2023: $24,480,6632023Assets 2024: $81,158,460Liabilities 2024: $49,121,529Net Assets 2024: $32,036,9312024

Highlighted filing

2016

Assets$433,828
Liabilities$433,828
Net Assets$0

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$60M$40M$20M$0Revenue 2016: $106,056Expenses 2016: $106,056Net Income 2016: $02016Revenue 2017: $6,447,351Expenses 2017: $4,736,362Net Income 2017: $1,710,9892017Revenue 2018: $8,711,812Expenses 2018: $6,987,698Net Income 2018: $1,724,1142018Revenue 2019: $9,426,309Expenses 2019: $8,477,468Net Income 2019: $948,8412019Revenue 2020: $15,622,036Expenses 2020: $12,731,091Net Income 2020: $2,890,9452020Revenue 2021: $22,231,273Expenses 2021: $15,923,890Net Income 2021: $6,307,3832021Revenue 2022: $29,931,842Expenses 2022: $23,738,272Net Income 2022: $6,193,5702022Revenue 2023: $34,601,663Expenses 2023: $29,896,842Net Income 2023: $4,704,8212023Revenue 2024: $42,731,688Expenses 2024: $35,175,420Net Income 2024: $7,556,2682024

Highlighted filing

2016

Revenue$106,056
Expenses$106,056
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 10, 2017
Return Version
2015v3.0
Gross Receipts
$106,056
Mission and Program Overview

Mission

The objectives and purposes of the School are: (1) to foster quality public education and to advance the interests of public school students through the promotion and advocacy of community schools; (2) to stimulate and replicate the development of innovative programs in public education with an emphasis on mathematics, science and technology; (3) to provide opportunities for learning and assessments; (4) to provide parents and students with greater educational options in choosing a school; and (5) to hold teachers, parents, and school administrators accountable for the student educational process. The School is incorporated under the Nonprofit Corporation Law of 1988, as amended, of the Commonwealth of Pennsylvania, and shall be organized and operated exclusively for charitable, scientific, literary and educational purposes permitted within the scope of Sec. 501(c)(3) of the IRC of 1986, as amended, including the purposes specified in Act. No. 1997-22 of the General Assembly of PA.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$420,930-
Prepaid Expenses and Deferred Charges-$12,898-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$0$433,828▲ $433,828
Liabilities
Deferred Revenue-$343,423-
Accounts Payable and Accrued Expenses-$83,215-
Other Liabilities$0$7,190▲ $7,190
Total Liabilities$0$433,828▲ $433,828
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$0$433,828▲ $433,828
Compensation and Service Providers

Board Members and Trustees

NameTitle
Linda Gotlieb - Through 7116Board President
Louis Decree - Effective 7116Board President
Tosch TraylorBoard Vice President
Barbara WolfBoard Member
Carrie Nork MinelliBoard Secretary
Chris PienkowskiBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$106,056
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$106,056
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$106,056
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$48,697--$48,697
Information Technology$30,929--$30,929
Fees for Services Management-$11,428-$11,428
Insurance$1,606$9,059-$10,665
Advertising$2,190--$2,190
Office Expenses-$1,512-$1,512
Fees for Services Legal-$236-$236
Travel-$54-$54
Other Expenses$325$20-$20
Total Functional Expenses$83,747$22,309$0$106,056
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Louis DecreeVoting Board MemberLouis Decree Is Also a Voting Board Member of the Related Party, MathematicNo$0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Isaac Newton Foundation$7,190
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, line 3

Business management duties are performed by santilli & thomson, llc. Educational and administrative duties are performed by mathematics, science and technology community charter school.

Form 990, Part VI, Section B, line 11

The 990 is prepared by the organization's outside cpa firm, reviewed by the business office, and presented to the finance committee by the business manager and cpa firm.

Form 990, Part VI, Section B, line 12C

All key employees and board members are required to file a confict of interest policy once a year. If any conflicts arise, all individuals are required to report such conflict information.

Form 990, Part VI, Section C, line 18

Documents are available upon request.

Form 990, Part VI, Section C, line 19

FURNISHED UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Mast Community Charter School Ii
EIN
47-3810173
Phone
2673481100
Address
1800 EAST BYBERRY ROAD, PHILADELPHIA, PA 19116

Signing Officer

Name
Louis Decree
Title
Board President
Phone
2673481100
Signed
2017-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Louis J Decree
Formed
2014
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Cantor Novak Beaver & Pike Pc
Address
41 University Drive, Newtown, PA 18940
Preparer
Daniel D Pike CPA
Phone
2155502952
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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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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PROHIBITED BY CHARTER SCHOOL LAW TO DISCRIMINATE. POLICY IS ALSO WRITTEN IN THE STUDENT HANDBOOK AND THE EMPLOYEE HANDBOOK.
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0VOTING BOARD MEMBER
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LOUIS DECREE IS ALSO A VOTING BOARD MEMBER OF THE RELATED PARTY, MATHEMATIC
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BUSINESS MANAGEMENT DUTIES ARE PERFORMED BY SANTILLI & THOMSON, LLC. EDUCATIONAL AND ADMINISTRATIVE DUTIES ARE PERFORMED BY MATHEMATICS, SCIENCE AND TECHNOLOGY COMMUNITY CHARTER SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE CPA FIRM, REVIEWED BY THE BUSINESS OFFICE, AND PRESENTED TO THE FINANCE COMMITTEE BY THE BUSINESS MANAGER AND CPA FIRM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL KEY EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO FILE A CONFICT OF INTEREST POLICY ONCE A YEAR. IF ANY CONFLICTS ARISE, ALL INDIVIDUALS ARE REQUIRED TO REPORT SUCH CONFLICT INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FURNISHED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1MATHEMATICS SCIENCE AND TECHNOLOGY COMMUNITY CHARTER SCHOOL
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO SUPPORT THE CHARTER SCHOOL IN ITS MISSION TO EDUCATE CHILDREN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1tO PROVIDE EDUCATION TO STUDENTS K THROUGH GRADE 12
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 11a, I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1Line 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01800 EAST BYBERRY ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11800 EAST BYBERRY ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PHILADELPHIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1PHILADELPHIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd019116
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd119116
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt07190
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0PAYABLE AT COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ISAAC NEWTON FOUNDATION INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0E
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsEOYAmt0433828
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt0433828
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0106056
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022309
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt083747
IRS990/TotalFunctionalExpensesGrp/TotalAmt0106056
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0433828
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0433828
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt083747
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0106056
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0433828
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt054
IRS990/TravelGrp/TotalAmt054
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01800 EAST BYBERRY ROAD
IRS990/USAddress/CityNm0PHILADELPHIA
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd019116
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.MASTCCS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LOUIS DECREE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02673481100
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAST COMMUNITY CHARTER SCHOOL II
ReturnHeader/Filer/BusinessNameControlTxt0MAST
ReturnHeader/Filer/EIN0473810173
ReturnHeader/Filer/PhoneNum02673481100
ReturnHeader/Filer/USAddress/AddressLine1Txt01800 EAST BYBERRY ROAD
ReturnHeader/Filer/USAddress/CityNm0PHILADELPHIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd019116
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270710060
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CANTOR NOVAK BEAVER & PIKE PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt041 University Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Newtown
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd018940
ReturnHeader/PreparerPersonGrp/PhoneNum02155502952
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL D PIKE CPA
ReturnHeader/ReturnTs02017-02-10T12:59:09-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

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