2024-12-04T14:06:04-05:00 2024-06-30 233022325 ZELENKOFSKE AXELROD LLC 210 TOLLGATE HILL ROAD GREENSBURG PA 15601 990 2023-07-01 232957844 ROBERT KETTERER CHARTER SCHOOL INC ROBE 7245379110 354 MAIN STREET LATROBE PA 15650 DANA MALDET CFO 7248047159 2024-12-04 false JARED C EWING P00596532 7248342151 2024-12-04 2023 2024-10-15 13:58:12Z DANA MALDET 354 MAIN STREET LATROBE PA 15650 7268855 false X WWW.KETTERERCHARTER.ORG X 1998 PA PA CHARTER SCHOOL - TO PROVIDE DISRUPTIVE ELEMENTARY AND SECONDARY STUDENTS WITH AN EDUCATION THAT CREATES OPPORTUNITIES FOR ACADEMIC SUCCESS AND SKILLS NEEDED TO BECOME CONTRIBUTING MEMBER OF THE LARGER COMMUNITY. 7 7 44 0 1560296 1813522 4427895 4994600 214887 460733 0 6203078 7268855 0 0 3368495 3993474 0 0 2150008 2154023 5518503 6147497 684575 1121358 14961365 15530082 8747341 8135215 6214024 7394867 PA CHARTER SCHOOL - TO PROVIDE DISRUPTIVE ELEMENTARY AND SECONDARY STUDENTS WITH AN EDUCATION THAT CREATES OPPORTUNITIES FOR ACADEMIC SUCCESS AND SKILLS NEEDED TO BECOME CONTRIBUTING MEMBER OF THE LARGER COMMUNITY. false false 4801425 4994600 THE SCHOOL WORKS COLLABORATIVELY WITH HOME, SCHOOL, AND COMMUNITY TO PROVIDE A SAFE, NURTURING SUPPORTIVE SCHOOL ENVIRONMENT WITH OUTCOME-BASED TREATMENT AND HIGH QUALITY DIFFERENTIATED INSTRUCTION IN ORDER FOR AT- RISK/DISRUPTIVE STUDENTS TO GAIN ACADEMICALLY, BEHAVIORALLY, AND SOCIALLY TO BECOME CONTRIBUTING MEMBERS OF SOCIETY. 4801425 true true false false false false false false false false true false false true true true true false true false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 5 0 44 true false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true true false X DANA MALDET 7245379110 354 MAIN STREET LATROBE PA 15650 NANCY KUKOVICH ASSISTANT SE 1.50 38.50 X X 0 264871 7028 ERIC GULDIN CHIEF ADMIN 40.00 X 183434 0 65461 DANA MALDET CFO 2.00 38.00 X X 0 143040 7704 SHERI BOYLE TRUSTEE 1.50 X 0 0 0 DR DENNIS CLAWSON TREASURER 2.50 X X 0 0 0 DR MARY ANNE HAZER TRUSTEE 1.50 X 0 0 0 DR BLAIR KUCINSKI PRESIDENT 2.50 X X 0 0 0 ROBERT MARSHALL TRUSTEE 1.50 X 0 0 0 JERRY SUPKO TRUSTEE 1.50 X 0 0 0 DR RICHARD WATSON VICE PRESIDE 2.50 X X 0 0 0 183434 407911 80193 1 false true false ADELPHOI USA INC 354 MAIN ST LATROBE PA 15650 MGMT FEES 479029 ADELPHOI VILLAGE INC 354 MAIN ST LATROBE PA 15650 MGMT FEES 293766 2 X 1810617 2905 1813522 TUITION REVENUE 4876179 4876179 BH DAY TREATMENT PROGRAM 69876 69876 RENTAL REVENUE - AFFILIATE 30545 30545 MANAGMENT REVENUE - AFFILIATE 18000 18000 4994600 460733 460733 7268855 4994600 460733 244747 122374 122373 2358289 2114031 244258 827957 765099 62858 365500 335377 30123 196981 177283 19698 772795 772795 5378 5378 28750 28750 588554 585240 3314 16459 12665 3794 2304 2304 385142 365450 19692 3010 3010 7661 7661 122873 122873 16699 16699 SUPPLIES 77406 77406 FURNISHINGS & EQUIPMENT 75446 75446 STUDENT & RESIDENTS EXP 36062 36062 BANK FEES 10997 10997 4487 4458 29 6147497 4801425 1346072 0 8265732 9395702 2303679 1097724 422 422 466933 25535 2526385 1610138 901927 916247 1523112 1639525 1499560 2454927 14961365 15530082 994021 1030831 1091917 187846 6661403 6916538 8747341 8135215 X 5759024 6366696 455000 1028171 6214024 7394867 14961365 15530082 1121358 64420 -4935 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 76800 76800 1445313 1042499 402814 944308 535699 408609 59964 31940 28024 916247 PENSION - DEFERRED OUTFLOW OF RES 1657953 RIGHT OF USE ASSET 344418 OTHER LONG TERM ASSETS 281667 OTHER CURRENT ASSETS 86666 OPEB - DEFERRED OUTFLOW OF RES 84223 2454927 PENSION-PSERS-DEF. BEN. PENSION LIAB 6268272 LEASE PAYABLE - RIGHT OF USE 344068 UNFUNED OTHER POSTEMPLOYMENT BENEFIT 304198 6916538 X 7328340 64420 64420 7263920 4935 4935 7268855 6147497 6147497 6147497 SCHEDULE D, PAGE 3, PART X THE SCHOOL IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THESE FINANCIAL STATEMENTS. IN ADDITION, THE SCHOOL QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). UNRELATED BUSINESS INCOME, IF ANY, MAY BE SUBJECT TO INCOME TAX. THE SCHOOL PAID NO TAXES ON UNRELATED BUSINESS INCOME IN THE YEAR ENDED JUNE 30, 2024 AND 2023. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE RECOGNITION, MEASUREMENT, CLASSIFICATION, AND DISCLOSURE IN THE FINANCIAL STATEMENTS OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE SCHOOLS TAX RETURNS. MANAGEMENT HAS DETERMINED THAT THE SCHOOL DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND 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 SCHOOLS 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. THE SCHOOL FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE TAX RETURNS GENERALLY REMAIN OPEN FOR FEDERAL INCOME TAX EXAMINATION FOR THREE YEARS FROM THE DATE OF FILING. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 ACT 22 (1997) - CHARTER SCHOOL LAW SCHEDULE E, LINE 6 LINE 6A: FEDERAL AND STATE GRANT FUNDS ARE RECEIVED THROUGH THE PA DEPARTMENT OF EDUCATION. false false false false false false false false false NANCY KUKOVICH ASSISTANT SEC/TREAS 264871 6485 543 271899 ERIC GULDIN CHIEF ADMIN OFFICER 142286 15000 26148 49393 16068 248895 DANA MALDET CFO 143040 2909 4795 150744 FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION PROVIDES A COPY OF FORM 990 TO THE CFO AND BOARD OF TRUSTEES PRIOR TO THE EXPECTED FILING DATE WITH A REQUEST TO PROVIDE COMMENTS PRIOR TO THE FILING DATE. FORM 990, PAGE 6, PART VI, LINE 12C THE PA STATEMENT OF FINANCIAL INTEREST IS SIGNED ANNUALLY BY EACH BOARD MEMBER, KEY EMPLOYEE, AND EMPLOYEES PERFORMING PROCUREMENT PROCEDURES. THE SIGNED FORMS ARE REVIEWED FOR CHANGES AND COMPLIANCE. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF TRUSTEES IS NOT COMPENSATED BY THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 15B EMPLOYEE SALARIES ARE DETERMINED BY THE BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND FORM 990 ARE AVAILABLE UPON REQUEST AT THE CORPORATE OFFICE. FORM 990 IS ALSO AVAILABLE AT GUIDESTAR.ORG. FORM 990, PART VIII LINE 1E GOVERNMENT GRANTS (CONTRIBUTIONS) 1,391,295 FEDERAL SOURCES 125,965 FEDERAL SOURCES INTERMEDIATE PASS THRU 42,333 STATE SOURCES ADELPHOI VILLAGE INC 354 MAIN STREET LATROBE PA 15650 251441744 FOSTER CAR PA 501C3 10 N/A false ADELPHOI USA INC 1119 VILLAGE WAY LATROBE PA 15650 237170997 HUMAN SVC PA 501C3 10 N/A false ADELPHOI EDUCATION INC 354 MAIN STREET LATROBE PA 15650 270532810 SPEC. ED. 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