Civic Intelligence

Roseville Community Charter School

EIN 90-0600793 • 501(c)3 • Newark, NJ

Profile

The mission of Roseville Community Charter School is to prepare every student for academic excellence in high school, college, and beyond. We firmly believe that college readiness begins as early as Kindergarten. By focusing on character development and holding all students to the highest expectations within a warm, nurturing, and disciplined environment, we will prepare students to thrive.

540 Orange StNewark, NJ 07107

www.rosevillecharter.org

Siviq Scores

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

Liabilities / Assets

54th percentile

0.28x

Higher debt load relative to assets than 54% of similar nonprofits.

NTEE B • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.03x

Higher debt load relative to revenue than 19% of similar nonprofits.

NTEE B • $5M-$10M nonprofits • Source year 2024

Net Margin

8th percentile

-26%

Higher net margin than 8% of similar nonprofits.

NTEE B • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

27th percentile

$0

Higher top officer pay than 27% of similar nonprofits.

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

NTEE B • $5M-$10M nonprofits • Source year 2024

Asset Growth

1st percentile

-74%

Faster asset growth than 1% of similar nonprofits.

NTEE B • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-9.2%

Faster revenue growth than 17% of similar nonprofits.

NTEE B • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$806,200

Down $2,303,271 (-74%) from 2023

Liabilities

Down

$226,231

Down $202,882 (-47%) from 2023

Net Assets

Down

$579,969

Down $2,100,389 (-78%) from 2023

Revenue

Down

$8,203,619

Down $829,347 (-9.2%) from 2023

Expenses

Down

$10,304,008

Down $143,303 (-1.4%) from 2023

Net Income

Down

-$2,100,389

Down $686,044 (-49%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1Liabilities 2011: $02011Assets 2012: $440,973Liabilities 2012: $174,123Net Assets 2012: $266,8502012Assets 2013: $883,801Liabilities 2013: $133,765Net Assets 2013: $750,0362013Assets 2014: $1,768,483Liabilities 2014: $154,522Net Assets 2014: $1,613,9612014Assets 2015: $2,948,692Liabilities 2015: $94,001Net Assets 2015: $2,854,6912015Assets 2016: $4,008,091Liabilities 2016: $95,952Net Assets 2016: $3,912,1392016Assets 2017: $5,704,383Liabilities 2017: $100,578Net Assets 2017: $5,603,8052017Assets 2018: $6,693,659Liabilities 2018: $75,416Net Assets 2018: $6,618,2432018Assets 2019: $6,992,542Liabilities 2019: $179,403Net Assets 2019: $6,813,1392019Assets 2020: $6,029,175Liabilities 2020: $33,302Net Assets 2020: $5,995,8732020Assets 2021: $5,492,951Liabilities 2021: $98,949Net Assets 2021: $5,394,0022021Assets 2022: $4,228,899Liabilities 2022: $134,196Net Assets 2022: $4,094,7032022Assets 2023: $3,109,471Liabilities 2023: $429,113Net Assets 2023: $2,680,3582023Assets 2024: $806,200Liabilities 2024: $226,231Net Assets 2024: $579,9692024

Highlighted filing

2024

Assets$806,200
Liabilities$226,231
Net Assets$579,969

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $0Expenses 2011: $0Net Income 2011: $02011Revenue 2012: $1,964,955Expenses 2012: $1,698,105Net Income 2012: $266,8502012Revenue 2013: $3,354,364Expenses 2013: $2,871,178Net Income 2013: $483,1862013Revenue 2014: $4,504,523Expenses 2014: $3,640,598Net Income 2014: $863,9252014Revenue 2015: $5,845,820Expenses 2015: $4,605,090Net Income 2015: $1,240,7302015Revenue 2016: $6,443,365Expenses 2016: $5,385,917Net Income 2016: $1,057,4482016Revenue 2017: $6,753,489Expenses 2017: $5,061,823Net Income 2017: $1,691,6662017Revenue 2018: $7,092,037Expenses 2018: $6,077,599Net Income 2018: $1,014,4382018Revenue 2019: $6,856,183Expenses 2019: $6,661,287Net Income 2019: $194,8962019Revenue 2020: $6,144,327Expenses 2020: $6,961,593Net Income 2020: -$817,2662020Revenue 2021: $6,672,438Expenses 2021: $7,274,309Net Income 2021: -$601,8712021Revenue 2022: $7,672,358Expenses 2022: $8,971,657Net Income 2022: -$1,299,2992022Revenue 2023: $9,032,966Expenses 2023: $10,447,311Net Income 2023: -$1,414,3452023Revenue 2024: $8,203,619Expenses 2024: $10,304,008Net Income 2024: -$2,100,3892024

Highlighted filing

2024

Revenue$8,203,619
Expenses$10,304,008
Net Income-$2,100,389

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.81$0.23$0.58$8.20$10.3$2.10
2023Detailed filing. Detailed filing data is available for this year.$3.11$0.43$2.68$9.03$10.4$1.41
2022Detailed filing. Detailed filing data is available for this year.$4.23$0.13$4.09$7.67$8.97$1.30
2021Detailed filing. Detailed filing data is available for this year.$5.49$0.10$5.39$6.67$7.27$0.60
2020Detailed filing. Detailed filing data is available for this year.$6.03$0.03$6.00$6.14$6.96$0.82
2019Detailed filing. Detailed filing data is available for this year.$6.99$0.18$6.81$6.86$6.66$0.19
2018Detailed filing. Detailed filing data is available for this year.$6.69$0.08$6.62$7.09$6.08$1.01
2017Detailed filing. Detailed filing data is available for this year.$5.70$0.10$5.60$6.75$5.06$1.69
2016Detailed filing. Detailed filing data is available for this year.$4.01$0.10$3.91$6.44$5.39$1.06
2015Detailed filing. Detailed filing data is available for this year.$2.95$0.09$2.85$5.85$4.61$1.24
2014Detailed filing. Detailed filing data is available for this year.$1.77$0.15$1.61$4.50$3.64$0.86
2013Summary only. Only limited summary data is available for this year.$0.88$0.13$0.75$3.35$2.87$0.48
2012Summary only. Only limited summary data is available for this year.$0.44$0.17$0.27$1.96$1.70$0.27
2011Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$8,203,619
Mission and Program Overview

Mission

The mission of Roseville Community Charter School is to prepare every student for academic excellence in high school, college, and beyond. We firmly believe that college readiness begins as early as Kindergarten. By focusing on character development and holding all students to the highest expectations within a warm, nurturing, and disciplined environment, we will prepare students to thrive.

The mission of Roseville Community Charter School is to prepare every student for academic excellence in high school, college, and beyond. We firmly believe that college readiness begins as early as Kindergarten. By focu

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,605,788$444,158▼ $2,161,630
Pledges and Grants Receivable$467,190$322,552▼ $144,638
Total Assets$3,109,471$806,200▼ $2,303,271
Other Assets Total$36,493$39,490▲ $2,997
Liabilities
Accounts Payable and Accrued Expenses$404,040$201,197▼ $202,843
Deferred Revenue$25,073$25,034▼ $39
Total Liabilities$429,113$226,231▼ $202,882
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,410,528$504,969▼ $905,559
Net Assets With Donor Restrictions$1,269,830$75,000▼ $1,194,830
Total Net Assets Fund Balance$2,680,358$579,969▼ $2,100,389
Total Liabilities and Net Assets / Fund Balance$3,109,471$806,200▼ $2,303,271
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$8,202,965
Program Service Revenue
$654
Investment Income
$0
Other Revenue
$0
All Other Contributions
$94,037
Change in Net Assets
$-2,100,389

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,203,619
Total Revenue per Audited Statements
$8,203,619
Total Revenue per Form 990
$8,203,619
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,344,066
Other Expenses$2,959,942
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,001,918$808,080-$4,809,998
Other Employee Benefits$1,056,435$213,319-$1,269,754
Pension Plan Contributions$1,264,314--$1,264,314
Occupancy$358,991$72,489-$431,480
All Other Expenses$343,096--$343,096
Other Expenses$189,015$38,167-$227,182
Insurance$58,623$11,837-$70,460
Total Functional Expenses$8,842,978$1,461,030$0$10,304,008

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,304,008
Total Expenses per Audited Statements$10,304,008
Total Expenses per Form 990$10,304,008
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
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The School reviews the form 990 with the independent outside accountant before filing

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

The Board adheres to the conflict of interest policy as prescribed by the NJ Department of Education.

Form 990, Part VI, Section B, Line 15B

The Board reviews and approves all salaries

Form 990, Part VI, Section C, Line 19

All governing documents, conflict of interest policies and financial statements are available to the public by contacting the administration at the school.

Filing and Contact Details

Filer

Filer Name
Roseville Community Charter School
EIN
90-0600793
Phone
9734834400
Address
540 ORANGE ST, NEWARK, NJ 07107

Signing Officer

Name
Brian Falkowski
Title
Business Admin
Phone
9734834400
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Falkowski
Formed
2011
Legal Domicile
Nj
Voting Board Members
8
Independent Board Members
8
Employees
76

Preparer

Firm
Scott J Loefflercpa LLC
Address
186 COLUMBIA TPKE no 5145, FLORHAM PARK, NJ 07932
Preparer
Scott J Loeffler CPA
Phone
9735854989
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0322552
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Brian Falkowski
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0MEAL PROGRAM
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0654
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt09032966
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt03148717
IRS990/PYRevenuesLessExpensesAmt0-1414345
IRS990/PYSalariesCompEmpBnftPaidAmt07298594
IRS990/PYTotalExpensesAmt010447311
IRS990/PYTotalRevenueAmt09032966
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-2100389
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt08203619
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt010304008
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt08203619
IRS990ScheduleD/TotalExpensesPerForm990Amt010304008
IRS990ScheduleD/TotalRevenuePerForm990Amt08203619
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08203619
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt010304008
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 is a funded Public Charter School that receives ESEA and IDEA federal Grants for education of students within the school.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc06a
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The School reviews the form 990 with the independent outside accountant before filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board adheres to the conflict of interest policy as prescribed by the NJ Department of Education.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board reviews and approves all salaries
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All governing documents, conflict of interest policies and financial statements are available to the public by contacting the administration at the school.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NJ
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03109471
IRS990/TotalAssetsEOYAmt0806200
IRS990/TotalAssetsGrp/BOYAmt03109471
IRS990/TotalAssetsGrp/EOYAmt0806200
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt08202965
IRS990/TotalEmployeeCnt076
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01461030
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt08842978
IRS990/TotalFunctionalExpensesGrp/TotalAmt010304008
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0429113
IRS990/TotalLiabilitiesEOYAmt0226231
IRS990/TotalLiabilitiesGrp/BOYAmt0429113
IRS990/TotalLiabilitiesGrp/EOYAmt0226231
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02680358
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0579969
IRS990/TotalProgramServiceExpensesAmt08842978
IRS990/TotalProgramServiceRevenueAmt0654
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt08203619
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03109471
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0806200
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0540 ORANGE ST
IRS990/USAddress/CityNm0NEWARK
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd007107
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.ROSEVILLECHARTER.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Brian Falkowski
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Business Admin
ReturnHeader/BusinessOfficerGrp/PhoneNum09734834400
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROSEVILLE COMMUNITY CHARTER SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0ROSE
ReturnHeader/Filer/EIN0900600793
ReturnHeader/Filer/PhoneNum09734834400
ReturnHeader/Filer/USAddress/AddressLine1Txt0540 ORANGE ST
ReturnHeader/Filer/USAddress/CityNm0NEWARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd007107
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0922828656
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCOTT J LOEFFLERCPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0186 COLUMBIA TPKE no 5145
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FLORHAM PARK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd007932
ReturnHeader/PreparerPersonGrp/PhoneNum09735854989
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT J LOEFFLER CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-14T01:26:16-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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