Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
EIN 51-0373927 • 501(c)3 • Camden, DE
Profile
State of delaware chartered school. The school's mission is to provide opportunity for students at risk to learn in a safe, caring, and respectful environment, where individuality is valued and indivdual needs are addressed.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
64th percentile
Higher net margin than 64% of similar nonprofits.
Top Officer Pay
71st percentile
Higher top officer pay than 71% of similar nonprofits.
Top officer pay equals 4.6% of source-year revenue.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
35th percentile
Faster revenue growth than 35% of similar nonprofits.
Assets
Down$8,234,756
Down $41,549 (-0.5%) from 2024
Liabilities
Down$11,792,176
Down $584,536 (-4.7%) from 2024
Net Assets
Up-$3,557,420
Up $542,987 (+13%) from 2024
Revenue
Down$4,130,698
Down $9,011 (-0.2%) from 2024
Expenses
Down$3,630,852
Down $110,169 (-2.9%) from 2024
Net Income
Up$499,846
Up $101,158 (+25%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
State of delaware chartered school. The school's mission is to provide opportunity for students at risk to learn in a safe, caring, and respectful environment, where individuality is valued and individual needs are addressed.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $2,892,936 | $3,102,161 | ▲ $209,225 |
| Land, Buildings, and Equipment, Net | $2,783,832 | $2,715,974 | ▼ $67,858 |
| Accounts Receivable | $36,060 | $12,144 | ▼ $23,916 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $-4,057,266 | $-3,557,420 | ▲ $499,846 |
| Total Assets | $8,399,614 | $8,234,756 | ▼ $164,858 |
| Other Assets Total | $2,686,786 | $2,404,477 | ▼ $282,309 |
| Liabilities | |||
| Other Liabilities | $10,100,018 | $9,514,378 | ▼ $585,640 |
| Mortgage Notes Payable Secured by Investment Property | $1,888,884 | $1,798,783 | ▼ $90,101 |
| Accounts Payable and Accrued Expenses | $467,978 | $479,015 | ▲ $11,037 |
| Total Liabilities | $12,456,880 | $11,792,176 | ▼ $664,704 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-4,057,266 | $-3,557,420 | ▲ $499,846 |
| Total Liabilities and Net Assets / Fund Balance | $8,399,614 | $8,234,756 | ▼ $164,858 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,088,274 | $549,549 | $2,637,823 |
| Equipment | $167,282 | $625,566 | $792,848 |
| Land | $373,391 | - | $373,391 |
| Leasehold Improvements | $77,322 | $66,093 | $143,415 |
| Other Land Buildings | $9,705 | $31,882 | $41,587 |
| Other Assets Org | $136,608 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Edward J Emmett Jr | Executive Director | FT | $129,097 | $61,269 | $190,366 |
| Rhiannon Dillion | Director (staff and Facult | FT | $62,068 | $26,226 | $88,294 |
| Portia Green | Director (staff and Facult | FT | $41,654 | $20,330 | $61,984 |
| Kathleen Denney | Director (staff and Facult | FT | $26,365 | $10,212 | $36,577 |
| Name | Title |
|---|---|
| Susan Wills | President (community Rep) |
| Suzanne Farris | Vice President (parents) |
| John Dunick | Director (community Rep) |
| Steven Norman | Director (community Rep) |
| Aleks Tuan Q Shen Esq | Director (parents Rep) |
| Jocelyn Montuori-long | Director (parents Rep) |
| Kerry Mcelwee | Director (parents Rep) |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,731,314 |
| Other Expenses | $899,538 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,463,043 | $105,752 | - | $1,568,795 |
| Pension Plan Contributions | $423,701 | $30,626 | - | $454,327 |
| Current Officers, Directors, Trustees, and Key Employees | $347,135 | $25,092 | - | $372,227 |
| Fees for Services Other | $228,465 | $16,514 | - | $244,979 |
| Other Employee Benefits | $207,851 | $15,024 | - | $222,875 |
| Depreciation Depletion | $111,141 | $8,034 | - | $119,175 |
| Payroll Taxes | $105,467 | $7,623 | - | $113,090 |
| Interest | $60,227 | $4,353 | - | $64,580 |
| Insurance | $59,169 | $4,277 | - | $63,446 |
| Information Technology | $26,976 | $1,950 | - | $28,926 |
| Office Expenses | $19,851 | $1,435 | - | $21,286 |
| Fees for Services Accounting | $16,740 | $1,210 | - | $17,950 |
| Other Expenses | $15,041 | $1,087 | - | $16,128 |
| All Other Expenses | $11,306 | $817 | - | $12,123 |
| Occupancy | $4,518 | $327 | - | $4,845 |
| Travel | $2,203 | $159 | - | $2,362 |
| Advertising | $462 | $33 | - | $495 |
| Total Functional Expenses | $3,386,098 | $244,754 | $0 | $3,630,852 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,630,852 |
| Total Expenses per Audited Statements | $3,630,852 |
| Total Expenses per Form 990 | $3,630,852 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Net Opeb Liability | $5,607,406 |
| Deferred Inflows Related to Opeb | $2,070,600 |
| Net Pension Liability | $1,117,058 |
| Deferred Inflows - Lease Receivable | $511,441 |
| Compensated Absences | $166,015 |
| Deferred Inflows Related to Pension | $41,858 |
“Form 990 is reviewed and approved by the school board prior to its filing.”
“During each board meeting, board members are asked to disclose any conflict of interest.”
“The school board approves any and all compensation for both executives and non-executives.”
“The organization makes form 990 and form 1023 available upon request. Additionally, form 990 is available on guidestar.org.”
“The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.”
“No changes from the prior year.”
“No provision has been made for income taxes since the school qualifies as a tax-exempt organization under the internal revenue code, section 501(c)(3), and its activities do not result in any income tax liability. Generally accepted accounting principles prescribe rules for the recognition, measurement, classification and disclosure in the financial statements of uncertain tax positions taken or expected to be taken in the school's tax returns. Management has determined that the school does not have any uncertain tax positions or associated unrecognized benefits that materially impact the financial statements or related disclosures. Since tax matters are subject to some degree of uncertainty, there can be no assurance that the school's tax returns will not be challenged by the taxing authorities and that the school will not be subject to additional tax, penalties and interest as a result of such challenge.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 467978 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 479015 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 36060 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 12144 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | STATE OF DELAWARE CHARTERED SCHOOL. THE SCHOOL'S MISSION IS TO PROVIDE OPPORTUNITY FOR STUDENTS AT RISK TO LEARN IN A SAFE, CARING, AND RESPECTFUL ENVIRONMENT, WHERE INDIVIDUALITY IS VALUED AND INDIVIDUAL NEEDS ARE ADDRESSED. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 33 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 462 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 495 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 817 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 11306 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 12123 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | EDWARD EMMETT EXECUTIVE DIRECTOR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3026978805 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3337 S DUPONT HIGHWAY |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CAMDEN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | DE |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 19934 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2892936 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 3102161 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 25092 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 347135 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 372227 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 3202297 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 153471 |
| IRS990/CYOtherExpensesAmt | 0 | 899538 |
| IRS990/CYOtherRevenueAmt | 0 | 117784 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 657146 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 499846 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2731314 |
| IRS990/CYTotalExpensesAmt | 0 | 3630852 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4130698 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 8034 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 111141 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 119175 |
| IRS990/Desc | 0 | THE POSITIVE OUTCOMES CHARTER SCHOOL IS A PUBLIC SCHOOL ESTABLISHED UNDER A CHARTER GRANTED BY THE STATE OF DELAWARE DEPARTMENT OF EDUCATION AND THE DELAWARE STATE BOARD OF EDUCATION PURSUANT TO TITLE 14, CHAPTER 5 OF THE DELAWARE CODE. THE MISSION OF THE CHARTER SCHOOL IS TO PROVIDE OPPORTUNITY FOR STUDENTS AT RISK TO LEARN IN A SAFE, CARING, AND RESPECTFUL ENVIRONMENT. THE TOTAL CHARTER SCHOOL ENROLLMENT FOR THE CURRENT FISCAL YEAR IS 124 STUDENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 3386098 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1210 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 16740 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 17950 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 16514 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 228465 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 244979 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 26226 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 20330 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 10212 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 61269 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SUSAN WILLS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SUZANNE FARRIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JOHN DUNICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | STEVEN NORMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ALEKS TUAN Q SHEN ESQ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KERRY MCELWEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JOCELYN MONTUORI-LONG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | RHIANNON DILLION |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | PORTIA GREEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | KATHLEEN DENNEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | EDWARD J EMMETT JR |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 62068 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 41654 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 26365 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 129097 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT (COMMUNITY REP) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT (PARENTS) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR (COMMUNITY REP) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR (COMMUNITY REP) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR (PARENTS REP) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR (PARENTS REP) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR (PARENTS REP) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR (STAFF AND FACULT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR (STAFF AND FACULT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR (STAFF AND FACULT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1996 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GovernmentGrantsAmt | 0 | 3202297 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 4130698 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 56400 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1950 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 26976 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 28926 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 4277 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 59169 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 63446 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 4353 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 60227 |
| IRS990/InterestGrp/TotalAmt | 0 | 64580 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 153471 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 153471 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1273090 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2783832 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2715974 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3989064 |
| IRS990/LegalDomicileStateCd | 0 | DE |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | STATE OF DELAWARE CHARTERED SCHOOL. THE SCHOOL'S MISSION IS TO PROVIDE OPPORTUNITY FOR STUDENTS AT RISK TO LEARN IN A SAFE, CARING, AND RESPECTFUL ENVIRONMENT, WHERE INDIVIDUALITY IS VALUED AND INDIVIDUAL NEEDS ARE ADDRESSED. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 1888884 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1798783 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -4057266 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -3557420 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 56400 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 56400 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 327 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 4518 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 4845 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1435 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 19851 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 21286 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2686786 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2404477 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 15024 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 207851 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 222875 |
| IRS990/OtherExpensesGrp/Desc | 0 | INSTRUCTIONAL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | TRANSPORTATION |
| IRS990/OtherExpensesGrp/Desc | 3 | COMMUNICATIONS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 7992 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 6887 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 5562 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 1087 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 110574 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 95283 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 76945 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 15041 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 118566 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 102170 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 82507 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 16128 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 10100018 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 9514378 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 61384 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 61384 |
| IRS990/OtherRevenueTotalAmt | 0 | 61384 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 105752 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1463043 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1568795 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 7623 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 105467 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 113090 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 30626 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 423701 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 454327 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | EDWARD J EMMETT |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 657146 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 657146 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 3803177 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 899376 |
| IRS990/PYOtherRevenueAmt | 0 | 336532 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 398688 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2841645 |
| IRS990/PYTotalExpensesAmt | 0 | 3741021 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4139709 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 499846 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 56400 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 657146 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | -4057266 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | -3557420 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2088274 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 549549 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2637823 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 167282 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 625566 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 792848 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3630852 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 373391 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 373391 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 77322 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 66093 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 143415 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 769104 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 975461 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 523304 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 136608 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEFERRED OUTFLOWS RELATED TO PENSION |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | DEFERRED OUTFLOWS RELATED TO OPEB |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | LEASE RECEIVABLE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | DUE FROM STATE |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 9705 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 31882 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 41587 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 166015 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 41858 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 2070600 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 5607406 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 1117058 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 5 | 511441 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | COMPENSATED ABSENCES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEFERRED INFLOWS RELATED TO PENSION |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | DEFERRED INFLOWS RELATED TO OPEB |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | NET OPEB LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | NET PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 5 | DEFERRED INFLOWS - LEASE RECEIVABLE |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4130698 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | NO PROVISION HAS BEEN MADE FOR INCOME TAXES SINCE THE SCHOOL QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER THE INTERNAL REVENUE CODE, SECTION 501(C)(3), AND ITS ACTIVITIES DO NOT RESULT IN ANY INCOME TAX LIABILITY. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRESCRIBE RULES FOR THE RECOGNITION, MEASUREMENT, CLASSIFICATION AND DISCLOSURE IN THE FINANCIAL STATEMENTS OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE SCHOOL'S TAX RETURNS. MANAGEMENT HAS DETERMINED THAT THE SCHOOL DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS OR ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES. SINCE TAX MATTERS ARE SUBJECT TO SOME DEGREE OF UNCERTAINTY, THERE CAN BE NO ASSURANCE THAT THE SCHOOL'S TAX RETURNS WILL NOT BE CHALLENGED BY THE TAXING AUTHORITIES AND THAT THE SCHOOL WILL NOT BE SUBJECT TO ADDITIONAL TAX, PENALTIES AND INTEREST AS A RESULT OF SUCH CHALLENGE. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2715974 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 2404477 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3630852 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 9514378 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4130698 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4130698 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3630852 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | POSITIVE OUTCOMES CHARTER SCHOOL IS AN EQUAL OPPORTUNITY EMPLOYER AND DOES NOT DISCRIMINATE OR DENY SERVICES ON THE BASIS OF RACE, COLOR, RELIGION, NATIONAL ORIGIN, GENDER, DISABILITY, OR AGE. THIS POLICY IS ADVERTISED IN THE SCHOOL'S NEWSPAPER ADVERTISEMENTS FOR ITS OPEN HOUSES. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOOL RECEIVES SUBSTANTIALLY ALL OF ITS SUPPORT FROM STATE AND FEDERAL SOURCES. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 6 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 129097 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
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