Civic Intelligence

Bear Creek Community Charter School

EIN 71-0902837 • 501(c)3 • Bear Creek Township, PA

Profile

Our mission is to embrace a diverse student body and student success through an innovative curriculum, the cultivation of environmental stewardship, and accountability.

30 Charter School WayBear Creek Township, PA 18702

www.bearcreekschool.com

Siviq Scores

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

Liabilities / Assets

37th percentile

0.08x

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.12x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

42nd percentile

1.6%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

66th percentile

$240,326

Higher top officer pay than 66% of similar nonprofits.

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

38th percentile

1.1%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

8.2%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

$14,570,746

No earlier filing loaded for comparison.

Liabilities

$1,225,625

No earlier filing loaded for comparison.

Net Assets

$13,345,121

No earlier filing loaded for comparison.

Revenue

$10,278,735

No earlier filing loaded for comparison.

Expenses

$10,119,371

No earlier filing loaded for comparison.

Net Income

$159,364

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2024: $14,570,746Liabilities 2024: $1,225,625Net Assets 2024: $13,345,1212024

Highlighted filing

2024

Assets$14,570,746
Liabilities$1,225,625
Net Assets$13,345,121

Operations Trend

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

$15M$10M$5.0M$0Revenue 2024: $10,278,735Expenses 2024: $10,119,371Net Income 2024: $159,3642024

Highlighted filing

2024

Revenue$10,278,735
Expenses$10,119,371
Net Income$159,364

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 8, 2025
Return Version
2023v6.0
Gross Receipts
$10,301,486
Mission and Program Overview

Mission

Our mission is to embrace a diverse student body and student success through an innovative an innovative curriculum, the cultivation of environmental stewardship, and accountability.

Operation of a brick and mortar charter school serving students within Wilkes-Barre, PA and surrounding areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,644,500$10,279,212▼ $365,288
Savings and Temporary Cash Investments$2,476,816$3,001,967▲ $525,151
Accounts Receivable$542,008$681,947▲ $139,939
Pledges and Grants Receivable$611,126$400,801▼ $210,325
Prepaid Expenses and Deferred Charges$134,515$206,319▲ $71,804
Cash and Non-Interest-Bearing Accounts$500$500→ $0
Total Assets$14,409,465$14,570,746▲ $161,281
Liabilities
Accounts Payable and Accrued Expenses$1,223,708$1,225,625▲ $1,917
Total Liabilities$1,223,708$1,225,625▲ $1,917
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,185,757$13,345,121▲ $159,364
Total Net Assets Fund Balance$13,185,757$13,345,121▲ $159,364
Total Liabilities and Net Assets / Fund Balance$14,409,465$14,570,746▲ $161,281

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,036,335$2,562,998$11,599,332
Equipment$1,242,877$2,218,710$3,461,587
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jim SmithCEO, SecretaryFT$144,807$95,519$240,326
Tammy MillerBusiness ManagerFT$92,989$65,698$158,687
Kristen YoungDirector of CurriculumFT$100,506$52,021$152,527
Bridget DeebleDirector of InterventionFT$83,326$47,611$130,937
Jennifer SmithMath SpecilialistFT$72,921$52,205$125,126
Dan SteberTechnology AdministratorFT$85,019$40,067$125,086
Kim StevensDirector of Student AffairsFT$103,809$17,464$121,273

Board Members and Trustees

NameTitle
Dave BlazejewskiPresident
Wendy LutchkoVice President
Brandy LewisBoard Member
Kim PoppleBoard Member
LynnMarie ShedlockBoard Member
Nicole PachuckiBoard Member
Peter AustinBoard Member
Stacy ScullionBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Bear Creek Foundation IncRent1900 Bear Creek Blvd, Bear Creek Township, PA 18702$1,696,583
Revenue and Support

Revenue Composition

Contributions and Grants
$2,376,739
Program Service Revenue
$7,890,153
Investment Income
$11,843
Other Revenue
$0
All Other Contributions
$19,341
Change in Net Assets
$159,364

Noncash Contribution Practices

Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,278,735
Total Revenue per Audited Statements
$10,278,735
Total Revenue per Form 990
$10,278,735
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,383,335
Other Expenses$3,736,036
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,030,471$544,920-$3,575,391
Royalties-$1,961,297-$1,961,297
Other Employee Benefits$743,607$200,315-$943,922
Pension Plan Contributions$636,208$150,775-$786,983
Current Officers, Directors, Trustees, and Key Employees$381,875$358,466-$740,341
Depreciation Depletion$15,970$679,877-$695,847
Payroll Taxes$265,544$71,154-$336,698
All Other Expenses$145,523$12,806-$158,329
Insurance-$89,793-$89,793
Information Technology$6,134$50,615-$56,749
Office Expenses-$47,045-$47,045
Travel$12,273$8,057-$20,330
Fees for Services Accounting-$17,250-$17,250
Conferences and Meetings$7,498$2,599-$10,097
Other Expenses$9,069$783-$9,852
Fees for Services Legal-$7,702-$7,702
Advertising-$3,196-$3,196
Total Functional Expenses$5,912,721$4,206,650$0$10,119,371

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$10,217,689
Expenses per Audited Statements$10,119,371
Total Expenses per Form 990$10,119,371
Expenses Not Reported on Form 990$98,318
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
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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, Line 11B

Form 990, Part VI, Line 11b The 990 is prepared by the Business Manager. The form is then reviewed by the CEO and then forwarded to each board member for review and comment. Any changes are made as necessary prior to filing the form.

Form 990, Part VI, Line 15A

The CEO prepares purposed goals for the upcoming school year and distributes them to all board members to solicit feedback. The board reviews, amends and approves the goals during the Executive Session of a board meeting. Annual performance, including the status of all goals, is reviewed at an Executive Session of a board meeting at year-end where compensation is discussed. The board approves the increase in compensation along with all the other employee increases during a public board meeting. The board president issues the CEO an annual letter identifying the increase in compensation which is also retained as part of the official personnel file.

Form 990, Part VI, Line 19

All documents are made available to the public upon request.

Form 990, Part VI, Line 12C

Form All board members, officers, and high level employees are required to complete and return a Statement of Financial Interests form annually. These forms are maintained on file in the school business office.

Form 990, Part VI, Line 15B

For all other employees - The CEO prepares goals for the upcoming school year and reviews them with the employee. Annual performance, including the status of all goals, is reviewed with each employee at year-end. Suggested increases are provided to the board for approval. The CEO issues an annual letter identifying the increase in compensation which is also retained as part of the employees official personnel file.

Filing and Contact Details

Filer

Filer Name
Bear Creek Community Charter School
EIN
71-0902837
Phone
5708204070
Address
30 Charter School Way, Bear Creek Township, PA 18702

Signing Officer

Name
Jim Smith
Title
CEO
Phone
5708204070
Signed
2025-05-08
Discuss with paid preparer
No

Organization Details

Principal Officer
Jim Smith
Formed
2004
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
112
Volunteers
1,000
Supplemental Narrative

Financial Statement Notes

XII 2D

The School implemented Government Accounting Standard Board standard number 68, Accounting and Financial Reporting for Pensions. While the financial statements account for GASB 68, the 990 does not include implementation of this standard. The School implemented Government Accounting Standard Board standard number 75, Accounting and Financial Reporting for Post-employment Benefits other than Pensions. While the financial statements account for GASB 75, the 990 does not include implementation of this standard. The School implemented Government Accounting Standard Board standard number 87, Leases. While the financial lstatements account for GASB 87, the 990 does not include implementation of this standard.The School implemented Government Accounting Standard Board standard number 96, Subscription-based infromation Technology Arrangements. While the financial lstatements account for GASB 96, the 990 does not include implementation of this standard.

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IRS990/LandBldgEquipBasisNetGrp/EOYAmt010279212
IRS990/LandBldgEquipCostOrOtherBssAmt015060919
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt022751
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Our mission is to embrace a diverse student body and student success through an innovative curriculum, the cultivation of environmental stewardship, and accountability.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt013185757
IRS990/NetAssetsOrFundBalancesEOYAmt013345121
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-22751
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt013185757
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt013345121
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt047045
IRS990/OfficeExpensesGrp/TotalAmt047045
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0200315
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0743607
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0943922
IRS990/OtherExpensesGrp/Desc0Student Activities
IRS990/OtherExpensesGrp/Desc1Program Supplies
IRS990/OtherExpensesGrp/Desc2Curriculum Materials
IRS990/OtherExpensesGrp/Desc3Equipment Maintenance
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0783
IRS990/OtherExpensesGrp/ProgramServicesAmt0106698
IRS990/OtherExpensesGrp/ProgramServicesAmt1417935
IRS990/OtherExpensesGrp/ProgramServicesAmt2133916
IRS990/OtherExpensesGrp/ProgramServicesAmt39069
IRS990/OtherExpensesGrp/TotalAmt0106698
IRS990/OtherExpensesGrp/TotalAmt1417935
IRS990/OtherExpensesGrp/TotalAmt2133916
IRS990/OtherExpensesGrp/TotalAmt39852
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0544920
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03030471
IRS990/OtherSalariesAndWagesGrp/TotalAmt03575391
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt071154
IRS990/PayrollTaxesGrp/ProgramServicesAmt0265544
IRS990/PayrollTaxesGrp/TotalAmt0336698
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0150775
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0636208
IRS990/PensionPlanContributionsGrp/TotalAmt0786983
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0611126
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0400801
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0134515
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0206319
IRS990/PrincipalOfficerNm0Jim Smith
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Student Tuition
IRS990/ProgramServiceRevenueGrp/Desc1Food Service
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07736136
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1154017
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07736136
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1154017
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02553793
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt026754
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02895936
IRS990/PYProgramServiceRevenueAmt06917925
IRS990/PYRevenuesLessExpensesAmt0590634
IRS990/PYSalariesCompEmpBnftPaidAmt06011902
IRS990/PYTotalExpensesAmt08907838
IRS990/PYTotalRevenueAmt09498472
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0159364
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt07924747
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt01961297
IRS990/RoyaltiesGrp/TotalAmt01961297
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02476816
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03001967
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/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01242877
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02218710
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03461587
IRS990ScheduleD/ExpensesNotReportedAmt098318
IRS990ScheduleD/ExpensesSubtotalAmt010119371
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherExpensesIncludedAmt098318
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09036335
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02562998
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011599332
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt010278735
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The School implemented Government Accounting Standard Board standard number 68, Accounting and Financial Reporting for Pensions. While the financial statements account for GASB 68, the 990 does not include implementation of this standard. The School implemented Government Accounting Standard Board standard number 75, Accounting and Financial Reporting for Post-employment Benefits other than Pensions. While the financial statements account for GASB 75, the 990 does not include implementation of this standard. The School implemented Government Accounting Standard Board standard number 87, Leases. While the financial lstatements account for GASB 87, the 990 does not include implementation of this standard.The School implemented Government Accounting Standard Board standard number 96, Subscription-based infromation Technology Arrangements. While the financial lstatements account for GASB 96, the 990 does not include implementation of this standard.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0XII 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010279212
IRS990ScheduleD/TotalExpensesPerForm990Amt010119371
IRS990ScheduleD/TotalRevenuePerForm990Amt010278735
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt010278735
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt010217689
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The school receives funding from Title I, TItle II, Title IV, IDEA, ESSER, CSP Grant and REAP.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc06a
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true

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