Civic Intelligence

Positive Outcomes Charter School

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.

3337 South Dupont HighwayCamden, DE 19934-1378

www.positiveoutcomescs.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

1.43x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

93rd percentile

2.85x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

64th percentile

12%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

71st percentile

$190,366

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

34th percentile

-0.5%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

35th percentile

-0.2%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0-$5.0MAssets 2010: $837,733Liabilities 2010: $304,548Net Assets 2010: $533,1852010Assets 2011: $1,019,953Liabilities 2011: $479,773Net Assets 2011: $540,1802011Assets 2012: $873,961Liabilities 2012: $342,312Net Assets 2012: $531,6492012Assets 2013: $1,164,362Liabilities 2013: $323,083Net Assets 2013: $841,2792013Assets 2014: $1,221,723Liabilities 2014: $329,046Net Assets 2014: $892,6772014Assets 2015: $1,540,270Liabilities 2015: $1,034,054Net Assets 2015: $506,2162015Assets 2016: $1,708,766Liabilities 2016: $990,914Net Assets 2016: $717,8522016Assets 2017: $4,821,520Liabilities 2017: $3,849,519Net Assets 2017: $972,0012017Assets 2018: $5,579,175Liabilities 2018: $10,516,448Net Assets 2018: -$4,937,2732018Assets 2019: $5,853,765Liabilities 2019: $10,758,978Net Assets 2019: -$4,905,2132019Assets 2020: $6,468,006Liabilities 2020: $11,230,893Net Assets 2020: -$4,762,8872020Assets 2021: $7,928,574Liabilities 2021: $12,774,867Net Assets 2021: -$4,846,2932021Assets 2022: $9,012,976Liabilities 2022: $13,649,017Net Assets 2022: -$4,636,0412022Assets 2023: $7,810,721Liabilities 2023: $12,309,816Net Assets 2023: -$4,499,0952023Assets 2024: $8,276,305Liabilities 2024: $12,376,712Net Assets 2024: -$4,100,4072024Assets 2025: $8,234,756Liabilities 2025: $11,792,176Net Assets 2025: -$3,557,4202025

Highlighted filing

2025

Assets$8,234,756
Liabilities$11,792,176
Net Assets-$3,557,420

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,071,3042010Revenue 2011: $2,664,825Expenses 2011: $2,657,830Net Income 2011: $6,9952011Expenses 2012: $3,505,5912012Expenses 2013: $2,907,3722013Revenue 2014: $2,914,825Expenses 2014: $2,863,427Net Income 2014: $51,3982014Revenue 2015: $3,148,706Expenses 2015: $2,912,880Net Income 2015: $235,8262015Revenue 2016: $3,260,379Expenses 2016: $3,048,743Net Income 2016: $211,6362016Revenue 2017: $3,473,768Expenses 2017: $3,219,619Net Income 2017: $254,1492017Revenue 2018: $3,708,196Expenses 2018: $3,495,274Net Income 2018: $212,9222018Revenue 2019: $3,664,512Expenses 2019: $3,632,452Net Income 2019: $32,0602019Revenue 2020: $3,903,710Expenses 2020: $3,761,384Net Income 2020: $142,3262020Revenue 2021: $3,952,148Expenses 2021: $4,035,554Net Income 2021: -$83,4062021Revenue 2022: $3,615,674Expenses 2022: $3,399,244Net Income 2022: $216,4302022Revenue 2023: $3,904,775Expenses 2023: $3,767,829Net Income 2023: $136,9462023Revenue 2024: $4,139,709Expenses 2024: $3,741,021Net Income 2024: $398,6882024Revenue 2025: $4,130,698Expenses 2025: $3,630,852Net Income 2025: $499,8462025

Highlighted filing

2025

Revenue$4,130,698
Expenses$3,630,852
Net Income$499,846

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.23$11.8$3.56$4.13$3.63$0.50
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.28$12.4$4.10$4.14$3.74$0.40
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.81$12.3$4.50$3.90$3.77$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.01$13.6$4.64$3.62$3.40$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.93$12.8$4.85$3.95$4.04$0.08
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.47$11.2$4.76$3.90$3.76$0.14
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.85$10.8$4.91$3.66$3.63$0.03
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.58$10.5$4.94$3.71$3.50$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.82$3.85$0.97$3.47$3.22$0.25
2016Detailed filing. Detailed filing data is available for this year.$1.71$0.99$0.72$3.26$3.05$0.21
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$1.03$0.51$3.15$2.91$0.24
2014Detailed filing. Detailed filing data is available for this year.$1.22$0.33$0.89$2.91$2.86$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.32$0.84$2.91
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.34$0.53$3.51
2011Summary only. Only limited summary data is available for this year.$1.02$0.48$0.54$2.66$2.66$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.30$0.53$2.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 26, 2026
Return Version
2024v5.5
Gross Receipts
$4,130,698
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Edward J Emmett JrExecutive DirectorFT$129,097$61,269$190,366
Rhiannon DillionDirector (staff and FacultFT$62,068$26,226$88,294
Portia GreenDirector (staff and FacultFT$41,654$20,330$61,984
Kathleen DenneyDirector (staff and FacultFT$26,365$10,212$36,577

Board Members and Trustees

NameTitle
Susan WillsPresident (community Rep)
Suzanne FarrisVice President (parents)
John DunickDirector (community Rep)
Steven NormanDirector (community Rep)
Aleks Tuan Q Shen EsqDirector (parents Rep)
Jocelyn Montuori-longDirector (parents Rep)
Kerry McelweeDirector (parents Rep)
Revenue and Support

Revenue Composition

Contributions and Grants
$3,202,297
Program Service Revenue
$657,146
Investment Income
$153,471
Other Revenue
$117,784
Change in Net Assets
$499,846

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,130,698
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,130,698
Total Revenue per Form 990
$4,130,698
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

Form 990 is reviewed and approved by the school board prior to its filing.

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

During each board meeting, board members are asked to disclose any conflict of interest.

Form 990, Part VI, Section B, Line 15

The school board approves any and all compensation for both executives and non-executives.

Form 990, Part VI, Section C, Line 18

The organization makes form 990 and form 1023 available upon request. Additionally, form 990 is available on guidestar.org.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Positive Outcomes Charter School
EIN
51-0373927
Phone
3026978805
Address
3337 SOUTH DUPONT HIGHWAY, CAMDEN, DE 19934-1378

Signing Officer

Name
Edward J Emmett
Title
School Director
Phone
3026978805
Signed
2026-03-26

Organization Details

Principal Officer
Edward J Emmett
Formed
1996
Legal Domicile
De
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Firm
Barbacane Thornton and Company Llp
Address
503 CARR ROAD SUITE 100, WILMINGTON, DE 19809
Preparer
Timothy L Sawyer
Phone
3024788940
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

No changes from the prior year.

Financial Statement Notes

PART X, LINE 2:

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.

Raw XML AppendixShowing 400 of 509 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT (COMMUNITY REP)
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT (PARENTS)
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR (COMMUNITY REP)
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR (COMMUNITY REP)
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR (PARENTS REP)
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR (PARENTS REP)
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR (PARENTS REP)
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR (STAFF AND FACULT
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR (STAFF AND FACULT
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR (STAFF AND FACULT
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01996
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt03202297
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt04130698
IRS990/GrossRentsGrp/RealAmt056400
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01950
IRS990/InformationTechnologyGrp/ProgramServicesAmt026976
IRS990/InformationTechnologyGrp/TotalAmt028926
IRS990/InsuranceGrp/ManagementAndGeneralAmt04277
IRS990/InsuranceGrp/ProgramServicesAmt059169
IRS990/InsuranceGrp/TotalAmt063446
IRS990/InterestGrp/ManagementAndGeneralAmt04353
IRS990/InterestGrp/ProgramServicesAmt060227
IRS990/InterestGrp/TotalAmt064580
IRS990/InvestmentIncomeGrp/ExclusionAmt0153471
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0153471
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01273090
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02783832
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02715974
IRS990/LandBldgEquipCostOrOtherBssAmt03989064
IRS990/LegalDomicileStateCd0DE
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0STATE 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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01888884
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01798783
IRS990/NetAssetsOrFundBalancesBOYAmt0-4057266
IRS990/NetAssetsOrFundBalancesEOYAmt0-3557420
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt056400
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt056400
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0327
IRS990/OccupancyGrp/ProgramServicesAmt04518
IRS990/OccupancyGrp/TotalAmt04845
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01435
IRS990/OfficeExpensesGrp/ProgramServicesAmt019851
IRS990/OfficeExpensesGrp/TotalAmt021286
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02686786
IRS990/OtherAssetsTotalGrp/EOYAmt02404477
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt015024
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0207851
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0222875
IRS990/OtherExpensesGrp/Desc0INSTRUCTIONAL SUPPLIES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2TRANSPORTATION
IRS990/OtherExpensesGrp/Desc3COMMUNICATIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07992
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16887
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25562
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31087
IRS990/OtherExpensesGrp/ProgramServicesAmt0110574
IRS990/OtherExpensesGrp/ProgramServicesAmt195283
IRS990/OtherExpensesGrp/ProgramServicesAmt276945
IRS990/OtherExpensesGrp/ProgramServicesAmt315041
IRS990/OtherExpensesGrp/TotalAmt0118566
IRS990/OtherExpensesGrp/TotalAmt1102170
IRS990/OtherExpensesGrp/TotalAmt282507
IRS990/OtherExpensesGrp/TotalAmt316128
IRS990/OtherLiabilitiesGrp/BOYAmt010100018
IRS990/OtherLiabilitiesGrp/EOYAmt09514378
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt061384
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt061384
IRS990/OtherRevenueTotalAmt061384
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0105752
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01463043
IRS990/OtherSalariesAndWagesGrp/TotalAmt01568795
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07623
IRS990/PayrollTaxesGrp/ProgramServicesAmt0105467
IRS990/PayrollTaxesGrp/TotalAmt0113090
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt030626
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0423701
IRS990/PensionPlanContributionsGrp/TotalAmt0454327
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0EDWARD J EMMETT
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0657146
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0657146
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03803177
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0899376
IRS990/PYOtherRevenueAmt0336532
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0398688
IRS990/PYSalariesCompEmpBnftPaidAmt02841645
IRS990/PYTotalExpensesAmt03741021
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04139709
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0499846
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt056400
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0657146
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-4057266
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-3557420
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02088274
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0549549
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02637823
IRS990ScheduleD/EquipmentGrp/BookValueAmt0167282
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0625566
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0792848
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03630852
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0373391
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0373391
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt077322
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt066093
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0143415
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0769104
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1975461
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2523304
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3136608
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS RELATED TO PENSION
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEFERRED OUTFLOWS RELATED TO OPEB
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2LEASE RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3DUE FROM STATE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09705
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt031882
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt041587
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0166015
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt141858
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22070600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt35607406
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt41117058
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5511441
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED INFLOWS RELATED TO PENSION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED INFLOWS RELATED TO OPEB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3NET OPEB LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5DEFERRED INFLOWS - LEASE RECEIVABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04130698
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NO 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/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02715974
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02404477
IRS990ScheduleD/TotalExpensesPerForm990Amt03630852
IRS990ScheduleD/TotalLiabilityAmt09514378
IRS990ScheduleD/TotalRevenuePerForm990Amt04130698
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04130698
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03630852
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/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0POSITIVE 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/ExplanationTxt1THE SCHOOL RECEIVES SUBSTANTIALLY ALL OF ITS SUPPORT FROM STATE AND FEDERAL SOURCES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0129097
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00

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