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        <ProgramServicesAmt>59993</ProgramServicesAmt>
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        <ProgramServicesAmt>11323</ProgramServicesAmt>
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      <ReconcilationRevenueExpnssAmt>2163973</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>-82462</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
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      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>1</FederalGrantAuditRequiredInd>
      <FederalGrantAuditPerformedInd>1</FederalGrantAuditPerformedInd>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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        <BookValueAmt>428600</BookValueAmt>
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      <BuildingsGrp>
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        <DepreciationAmt>589597</DepreciationAmt>
        <BookValueAmt>4344970</BookValueAmt>
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      <LeaseholdImprovementsGrp>
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        <DepreciationAmt>45063</DepreciationAmt>
        <BookValueAmt>125345</BookValueAmt>
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        <BookValueAmt>487425</BookValueAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI, Line 4b - Other Adjustments:</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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      <PlcyPblczdViaBroadcastMediaInd>1</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>1</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>1</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>1</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>1</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>0</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>0</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>0</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>0</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>0</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>0</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>0</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>0</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>1</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>0</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>1</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>Statement is published on all brochures and any public documents. It is also published on the RACS website.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>1. Title I, II, and IV Federal Government Grants 2. Per pupil student aid, which is formula driven for regular education and special education 3. Textbook and Software Aid 4. E-Rate Grant 5. Individuals with Disabilities Education Act Federal Funding 6. CARES Act funding 7. Employer Retention Tax Credit</ExplanationTxt>
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        <NoncashContributionsRptF990Amt>53337</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Fair Market Value</MethodOfDeterminingRevenuesTxt>
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        <Desc>Software and Hardware</Desc>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>31800</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Fair Market Value</MethodOfDeterminingRevenuesTxt>
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      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>1</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>0</ThirdPartiesUsedInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>There are no other committees with authority to act on behalf of the governing body.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Director and Business Administrator reviewed Form 990, and then the full board reviewed it and approved prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Board members are aware that the School should be notified of any conflicts that arise during the year. The board members are also required to sign conflict of interest policies and these are sent annually to the NYS Education Department.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>When the board members established RACS' charter, they reviewed samples of the charters which had been approved by State Education Department. The charter samples included the compensation for the directors. The board used that information as one of the factors in determining the compensation for the Principal and Business Manager. In addition they surveyed the pay schedule for these positions in other charter schools. They analyzed the data with the existing budget and determined the compensation. There were no key employees or other officers compensated aside from the Principal and Business Manager, but if there were RACS would use similar procedures.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Prior year financial statements are made available on the website, governing documents and conflict of interest policy is available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
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</Return>
