2024-04-24T17:06:01-05:00 2023-06-30 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2022-07-01 272203903 CHALLENGE PREPARATORY CHARTER SCHOOL CHAL 7183271352 710 HARTMAN LANE FAR ROCKAWAY NY 11691 FREDERICA JEFFERIES CHAIRPERSON 7183271352 2024-04-24 1 FREDERICA JEFFERIES 999009999 1 GARRETT M HIGGINS P00543209 2122862600 2024-04-24 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DR LESLIE MULLINGS 710 HARTMAN LANE FAR ROCKAWAY NY 11691 27091306 0 X WWW.CHALLENGEPREPCHARTER.ORG X 2010 NY TO PREPARE STUDENTS TO GAIN ADMISSION TO AND SUCCEED IN COMPETITIVE HIGH SCHOOLS. 7 7 216 7 0 0 3531610 2518951 19365204 24549159 3247 23079 0 117 22900061 27091306 0 0 0 0 14179812 15834969 0 0 36152 11764283 12908831 25944095 28743800 -3044034 -1652494 6794762 104697339 4944334 104499405 1850428 197934 X TO PREPARE STUDENTS FROM THE GREATER FAR ROCKAWAY AREA OF NEW YORK CITY TO EXCEL ACADEMICALLY, TO DEMONSTRATE MASTERY OF THE NEW YORK STATE AND COMMON CORE LEARNING STANDARDS, AND TO ACHIEVE THEIR CAREER ASPIRATIONS. 0 0 25598368 0 24549159 THE MISSION OF CHALLENGE PREPARATORY CHARTER SCHOOL (CHALLENGE) IS TO PREPARE STUDENTS FROM THE GREATER FAR ROCKAWAY COMMUNITY TO EXCEL ACADEMICALLY, TO DEMONSTRATE MASTERY OF THE NYS AND NEXT GENERATION LEARNING STANDARDS AND TO ACHIEVE THEIR CAREER ASPIRATIONS. CHALLENGE CULTIVATES AND SUPPORTS THE INTELLECTUAL, AESTHETIC, SOCIAL, EMOTIONAL AND ETHICAL DEVELOPMENT OF ITS STUDENTS AND PREPARES THEM TO BE RESPONSIBLE 21ST CENTURY CITIZENS. TO ACCOMPLISH ITS MISSION, CHALLENGE OFFERS A RIGOROUS INSTRUCTIONAL PROGRAM IN A SAFE, SUPPORTIVE, TECHNOLOGY-INFUSED AND DATA-ENRICHED SCHOOL ENVIRONMENT.SINCE 2010, CHALLENGEL HAS SERVED FAMILIES IN FAR ROCKAWAY, NY OFFERING EXCELLENCE IN EDUCATION IN A SUPPORTIVE AND RIGOROUS LEARNING ENVIRONMENT. CHALLENGE IS THE ONLY SCHOOL ON THE PENINSULA TO OFFER KINDERGARTEN THROUGH EARLY COLLEGE EDUCATION. FOR THE 2022-2023 SCHOOL YEAR, THE SCHOOL SERVED APPROXIMATELY 1,135 STUDENTS IN GRADES KINDERGARTEN THROUGH ELEVENTH. 25598368 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 33 0 216 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X DR LESLIE MULLINGS 7183271352 710 HARTMAN LANE FAR ROCKAWAY NY 11691 FREDERICA JEFFRIES CHAIR 1.00 X X 0 0 0 ANDREW BARNES III VICE-CHAIR 1.00 X X 0 0 0 LINDA PLUMMER TREASURER 1.00 X X 0 0 0 KARON MCFARLANE SECRETARY 1.00 X X 0 0 0 DR MICHELLE DANIEL-ROBERTSON TRUSTEE 1.00 X 0 0 0 GERTRUDIS HERNANDEZ TRUSTEE 1.00 X 0 0 0 BEN WAXMAN TRUSTEE 1.00 X 0 0 0 DR LESLIE MULLINGS CEO/FOUNDER 50.00 X 246113 0 44632 MAVGAR MONDESIR-GORDON DIRECTOR, TEACHING & LEARNING 50.00 X 258692 0 35982 KENTIA COREUS DIRECTOR, TEACHING & LEARNING 50.00 X 182328 0 30912 NICOLE GRIFFIN PRINCIPAL 50.00 X 168570 0 16052 ALEXYIA MCNEIL DIRECTOR OF OPERATIONS 50.00 X 36345 0 4752 TAMEEKA RICHARDS DIRECTOR OF PUPIL PERSONNEL SVCS 50.00 X 146705 0 5158 DONNA WEBSTER DIRECTOR OF FINANCE (AS OF FEB 2023) 50.00 X 0 0 0 SHEILA LYLE ASSISTANT PRINCIPAL 50.00 X 135412 0 21582 ANWAR ROBINSON DIRECTOR OF PERFORMING ARTS 50.00 X 126549 0 13271 CAROLYN THOMAS ASSISTANT PRINCIPAL 50.00 X 126134 0 13451 JACQUELINE WARD-BREW ASSISTANT PRINCIPAL 50.00 X 129371 0 17308 NATALIE ZADOK DIRECTOR OF SPECIAL EDUCATION 50.00 X 123095 0 14972 1679314 0 218072 18 0 1 0 HCWC INC 3501 MACCORKLE AVENUE SE SUITE 322 CHARLESTON WV 25304 ADVISORY SERVICES 145024 LAVINIA GROUP LLC 122 EAST 42ND STREET NEW YORK NY 10168 EDUCATIONAL SUPPORT 134550 THE PROFESSIONAL FACILITIES GROUP INC 1501 BROADWAY 2400 NEW YORK NY 10036 JANITORIAL/MAINTENANCE 132012 CHARTER SCHOOLS BUSINESS MANAGEMENTFORE 425 EAST 79TH STREET SUITE 1F NEW YORK NY 10075 FINANCIAL MANAGEMENT 122643 EDUCATORS FOR STUDENT SUCCESS 803B ALLTERON AVENUE BRONX NY 10467 EDUCATIONAL SUPPORT 116125 5 2041327 477624 274874 2518951 GOV'T PER-PUPIL REVENUE 611600 22111689 22111689 GOV'T PER-PUPIL FACILITIES FUNDIN 611600 2437470 2437470 24549159 23079 23079 OTHER INCOME 900099 117 117 117 27091306 24549159 0 23196 1386415 912791 472106 1518 11988093 11094502 880996 12595 208290 186997 21073 220 1078485 968235 109113 1137 1173686 1053707 118738 1241 94876 94876 51250 51250 1881421 1553311 322044 6066 2050 2050 335649 286563 45295 3791 265105 238060 26295 750 7831663 7001996 821438 8229 578836 520952 57884 198678 178368 20100 210 CLASSROOM MATERIALS 875825 875725 99 1 STAFF DEVELOPMENT 313130 297825 15196 109 REPAIRS & MAINTENANCE 270820 243137 27398 285 STUDENT SERVICES 64299 64133 166 145229 120016 25213 28743800 25598368 3109280 36152 326248 2879795 2573248 1592715 527246 174792 805047 602469 3744154 2419228 1631974 1324926 930999 98122642 6794762 104697339 1759362 2154781 142329 474260 3042643 101870364 4944334 104499405 X 1850428 197934 1850428 197934 6794762 104697339 -1652494 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1134229 510611 623618 2571996 1877233 694763 37929 31384 6545 1324926 RIGHT OF USE ASSET 97167643 SECURITY DEPOSITS 940999 DUE FROM FRIENDS OF CHALLENGE PREP 14000 98122642 OPERATING LEASE LIABILITIES 101870364 101870364 X 27091306 0 27091306 0 27091306 28743800 0 28743800 0 28743800 PART X, LINE 2: THE SCHOOL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE SCHOOL IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR YEARS PRIOR TO JUNE 30, 2020. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 AS A PUBLIC SCHOOL, SUBJECT TO OPEN ENROLLMENT, THE CHARTER SCHOOL IS NOT SUBJECT TO THE SPECIFIC GUIDELINES SET FORTH IN REV. PROC. 75-50 AND AS MODIFIED BY REV. PROC. 2019-22. THE SCHOOL PUBLICIZED ITS RACIALLY NONDISCRIMINATION POLICY THROUGH ITS INTERNET WEBSITE. SCHEDULE E, PART I, LINE 4 4A) THE SCHOOL MAINTAINS RACIAL COMPOSITION OF STUDENT BODY AND NOT OF FACULTY AND ADMINISTRATIVE STAFF. 4B) THE SCHOOL IS A FREE PUBLIC SCHOOL AND DOES NOT AWARD SCHOLARSHIPS OR FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES PER PUPIL FUNDING FROM THE NYC BOARD OF EDUCATION UNDER THEIR CHARTER AGREEMENT. THE SCHOOL ALSO RECEIVES VARIOUS FEDERAL, STATE, AND CITY FUNDS INCLUDING FEDERAL ENTITLEMENTS TO ASSIST WITH COVERING THE COST OF CERTAIN PROGRAMS. X X 0 0 0 0 0 0 0 0 0 MAVGAR MONDESIR-GORDON DIRECTOR, TEACHING & LEARNING 257931 0 0 0 761 0 0 0 35982 0 294674 0 0 0 DR LESLIE MULLINGS CEO/FOUNDER 241654 0 0 0 4459 0 7354 0 37278 0 290745 0 0 0 KENTIA COREUS DIRECTOR, TEACHING & LEARNING 181835 0 0 0 493 0 5525 0 25387 0 213240 0 0 0 NICOLE GRIFFIN PRINCIPAL 167896 0 0 0 674 0 5089 0 10963 0 184622 0 0 0 SHEILA LYLE ASSISTANT PRINCIPAL 133978 0 0 0 1434 0 4229 0 17353 0 156994 0 0 0 TAMEEKA RICHARDS DIRECTOR OF PUPIL PERSONNEL SVCS 146363 0 0 0 342 0 4391 0 767 0 151863 0 0 0 X COMPUTERS & EQUIPMENT 1 274874 COST 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN COLUMN (B). FORM 990, PART I, QUESTION 5, AND PART V, QUESTION 2A: THE ORGANIZATION CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 ARE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE ORGANIZATION IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART VII, SECTION A AND PART IX, LINES 5-10. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. IT IS THEN REVIEWED BY THE ORGANIZATION'S DIRECTOR OF FINANCE AND THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. ANY REQUIRED CHANGES ARE MADE AND A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S BOARD OF TRUSTEES PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY WHICH IS APPLICABLE TO ALL MEMBERS OF THE ORGANIZATION'S BOARD OF TRUSTEES AND OFFICERS. SUCH PERSONS ARE REQUIRED TO COMPLETE AN ANNUAL DISCLOSURE FORM TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST, AND TO DISCLOSE ANT CONFLICTS AS THEY ARISE. CONFLICTS ARE DETERMINED BY THE DISINTERESTED MEMBERS OF THE BOARD OF TRUSTEES, WHO ALSO DECIDE ON THE ACTION TO BE TAKEN. THE INTERESTED PERSON IS RECUSED FROM VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE CHAIR OF THE BOARD, IN CONSULTATION WITH THE BOARD TREASURER, ANNUALLY RECOMMENDS CEO COMPENSATION TO THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES THROUGH THE ANNUAL BUDGET PROCESS. THE FINANCE COMMITTEE REVIEWS THIS RECOMMENDATION ALONG WITH COMPARABLE DATA USING FORM 990S OF OTHER NEW YORK STATE CHARTER SCHOOLS, AND APPROVES THE COMPENSATION. ALL DELIBERATIONS AND DECISIONS ARE DOCUMENTED IN THE MINUTES OF THE FINANCE COMMITTEE MEETING. THE COMPENSATION OF OTHER OFFICERS IS DETERMINED USING THE NEW YORK CITY DEPARTMENT OF EDUCATION SALARY DATA FOR THEIR POSITIONS THAT IS BASED UPON YEARS OF EXPERIENCE, EDUCATION DEGREES, AND CERTIFICATIONS. THIS PROCESS WAS LAST CONDUCTED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE SCHOOL HAS A FINANCE COMMITTEE THAT IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.