2026-02-02T08:55:25-05:00 2025-06-30 WITHUMSMITHBROWN PC 1835 MARKET STREET SUITE 1710 PHILADELPHIA PA 191032945 990 2024-07-01 232946223 West Oak Lane Charter School % MANAGEMENT WOLCS WEST 2159277995 7115 Stenton Avenue Philadelphia PA 19138 DR DEBBERA PEOPLES-LEE CEO 2159277995 2026-05-15 true true ERIC M STRAUSS P00991844 2155462140 2024 2025-03-06 01:10:19Z DR DEBBERA PEOPLES-LEE 7115 Stenton Avenue Philadelphia PA 19138 20591532 false X WWW.wolcs.org X 1998 PA THE CORPORATION OPERATES AS A PUBLIC CHARTER SCHOOL IN PHILADELPHIA AND IS ORGANIZED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES. IT SERVES GRADES K-8. 12 12 133 12 0 4903398 2658322 15881923 17889135 47811 33713 71878 10362 20905010 20591532 0 0 0 0 12067696 12421143 0 0 0 10013534 10204697 22081230 22625840 -1176220 -2034308 7698059 4651919 13488647 12476815 -5790588 -7824896 X FROM OUR BEGINNINGS AS A SCHOOL FOUNDED TO HELP UPLIFT ITS NEIGHBORHOOD, WOLCS HAS RETAINED A STEADFAST VISION OF THE SCHOOL AS A COMMUNITY WHERE STUDENTS WILL FEEL SAFE, SUPPORTED, AND CHALLENGED, AND GRADUATE THOROUGHLY PREPARED TO EXCEL IN THE HIGH SCHOOL OF THEIR CHOOSING. THE QUALITY OF WOLCS'S PREPARATION OF ITS STUDENTS SHOWS IN THE NUMBER OF STUDENTS EARNING PLACEMENT INTO SELECT ADMISSION PUBLIC HIGH SCHOOLS AFTER COMPLETING THEIR ELEMENTARY EDUCATION AT WOLCS. SINCE 2009, MORE THAN 50% OF WOLCS 8TH GRADERS HAVE BEEN ADMITTED TO SPECIAL ADMISSION AND CITY-WIDE ADMISSION HIGH SCHOOLS. HOWEVER, WE RECOGNIZE THAT SUCCESS FOR OUR STUDENTS GOES BEYOND ATTAINING PROFICIENCY IN READING AND LANGUAGE ARTS, MATHEMATICS, AND SCIENCE. TO BE SUCCESSFUL IN POST-SECONDARY EDUCATION AND THE WORLD OF WORK, OUR GRADUATES NEED TO BE COMPETENT IN THE USE OF TECHNOLOGY, CIVIC-MINDED AND SELF-CONFIDENT, ARTICULATE AND CAPABLE OF THINKING INDEPENDENTLY, CRITICALLY, AND CREATIVELY. JUST AS IMPORTANTL false false 19129224 17899497 CHARTER SCHOOL OPERATING IN THE WEST OAK LANE SECTION OF PHILADELPHIA. 19129224 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 true false false false false false false false false true 61 0 true 133 true false false false false false false false false false false false false X 12 12 false true false false false false false true true false false true true true true true true true true false X MANAGEMENT WOLCS 2157540062 7115 STENTON AVENUE PHILADELPHIA PA 19138 X DR DEBBERA PEOPLES-LEE CHIEF EXECUTIVE OFFICER 40.0 0.0 X 257434 0 47012 SHEILA ROYAL-MOSES CHIEF ACADEMIC OFFICER 40.0 0.0 X 222174 0 61493 CHARLETTA ZEIGLER PRINCIPAL 40.0 0.0 X 186059 0 35402 PEGUY SAINTIL-MIDDLETON CLIMATE DIRECTOR 40.0 0.0 X 126406 0 71846 TIFFANY THOMPSON DIRECTOR OF SPECIAL EDUCATION 40.0 0.0 X 144295 0 50523 PANSY LAMBERT-KNOWLES DIRECTOR OF COMPLIANCE 40.0 0.0 X 113075 0 71066 JULIE SPURRI TEACHER - 8TH GRADE 40.0 0.0 X 109872 0 69278 JENNIFER HILL TEACHER - 3RD GRADE 40.0 0.0 X 109765 0 68728 Michele Jones Sr. Dir. of Dev & Ext. Affairs 40.0 0.0 X 130211 0 47823 Ayana Bradshaw PRESIDENT 1.0 0.0 X X 0 0 0 Wendy Thomas Vice President 1.0 0.0 X X 0 0 0 Donna Clement Jackson Secretary 1.0 0.0 X X 0 0 0 Irv Brockington Treasurer 1.0 0.0 X X 0 0 0 AVA M WILLIS-BARKSDALE Immediate Past President 1.0 0.0 X X 0 0 0 Sharmain Matlock-Turner PRESIDENT EMERITUS 1.0 0.0 X X 0 0 0 IMANI RUBY GLENN BOARD MEMBER 1.0 0.0 X 0 0 0 PATRICK MORRISON BOARD MEMBER 1.0 0.0 X 0 0 0 Laverne Bostic-Jackson BOARD MEMBER 1.0 0.0 X 0 0 0 Bakari White BOARD MEMBER 1.0 0.0 X 0 0 0 Kimberly West-Brown BOARD MEMBER 1.0 0.0 X 0 0 0 Daniel Wideman BOARD MEMBER 1.0 0.0 X 0 0 0 1399291 0 523171 15 false true false KaleidoSCOPE Family Service inc PO Box 884 BRYN MAWR PA 19010 EDUCATION SERVICES 787656 CHARTER SCHOOL SUBSTITUTE TEACHER N 237 BIRCHWOOD DR EAST STROUDSBURG PA 18302 EDUCATION SERVICES 424731 HUMANUS CORPORATION 1100 FIRST AVE SUITE 101 KING OF PRUSSIA PA 19406 EDUCATION & HR SVCS. 201292 WELLS FARGO BUSINESS CREDITUS MEDIC PO BOX 3383 OMAHA NE 68103 STAFFING SERVICES 163968 TJ Cleaning Services 1812 73rd Ave PA PHILADELPHIA PA 19126 Custodial Services 157000 7 2653651 4671 37117 2658322 SCHOOL DISTRICT REVENUES 611110 17889135 17889135 17889135 33713 33713 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OTHER INCOME 900099 10362 10362 10362 20591532 17899497 33713 X 0 0 0 0 1040899 798190 242709 0 7678179 5831465 1846714 536216 405337 130879 2503973 2048772 455201 661876 512134 149742 0 79782 53927 25855 38272 38272 0 0 0 3408884 3309147 99737 8212 8212 763295 599068 164227 304202 198876 105326 0 2706414 2706414 18336 10437 7899 0 23810 22850 960 0 0 423401 423401 177197 177197 TUITION 1054581 1054581 FOOD 859277 817166 42111 TUTORING 334959 334959 SUMMER SCHOOL 2500 2500 1575 1575 22625840 19129224 3496616 0 X 278514 255214 3769246 1040758 254051 526046 0 0 0 0 0 0 0 0 0 0 352067 305003 3068799 2130613 1409263 938186 0 0 0 0 0 0 0 0 1634918 1586712 7698059 4651919 1814377 2075190 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11674270 10401625 13488647 12476815 X -5790588 -7824896 0 0 -5790588 -7824896 7698059 4651919 -2034308 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1169257 773300 395957 1816340 1306314 510026 83202 50999 32203 938186 DEFERRED OUTFLOWS OF RESOURCES 1428085 RIGHT OF USE ASSETS 158627 1586712 0 NET PENSION LIABILITY 9166000 DEFERRED INFLOWS OF RESOURCES 691000 NET OPEB LIABILITY 386000 LEASE LIABILITY 158625 10401625 X 20591532 20591532 20591532 22625840 22625840 22625840 ASC 740 FOOTNOTE: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE CODE. ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN RECORDED IN THE FINANCIAL STATEMENTS. THE SCHOOL ADOPTED THE ACCOUNTING PRONOUNCEMENT RELATED TO UNCERTAIN TAX POSITIONS EFFECTIVE JULY 1, 2011. UPON ADOPTION OF THIS ACCOUNTING PRONOUNCEMENT, THE SCHOOL HAD NO UNRECOGNIZED TAX BENEFITS. FURTHERMORE, THE SCHOOL HAD NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2025. IN ADDITION, THE SCHOOL HAS NO INCOME TAX RELATED PENALTIES OR INTEREST FOR THE PERIODS REPORTED IN THESE FINANCIAL STATEMENTS. true true true true true true true false false false false false false false false true false true NONDISCRIMINATORY POLICY: CHARTER SCHOOL LAW PROHIBITS DISCRIMINATION. THE ORGANIZATION PUBLICIZED ITS POLICY THROUGH NEWSPAPER ADVERTISEMENT. GOVERNMENTAL AGENCY ASSISTANCE: THE SCHOOL RECEIVES VARIOUS GRANTS FROM THE US DEPARTMENT OF EDUCATION PASSED THROUGH THE PENNSYLVANIA DEPARTMENT OF EDUCATION AND ALSO PARTICIPATES IN VARIOUS REIMBURSEMENT PROGRAMS FROM THE US DEPARTMENT OF AGRICULTURE PASSED THROUGH THE PENNSYLVANIA DEPARTMENT OF EDUCATION. X X false false false false false false false false false DR DEBBERA PEOPLES-LEE CHIEF EXECUTIVE OFFICER 255934 0 1500 0 0 0 19481 0 27531 0 304446 0 0 0 CHARLETTA ZEIGLER PRINCIPAL 177759 0 2000 0 6300 0 13456 0 21946 0 221461 0 0 0 TIFFANY THOMPSON DIRECTOR OF SPECIAL EDUCATION 133207 0 500 0 10588 0 11181 0 39342 0 194818 0 0 0 PEGUY SAINTIL-MIDDLETON CLIMATE DIRECTOR 125906 0 500 0 0 0 9609 0 62237 0 198252 0 0 0 JULIE SPURRI TEACHER - 8TH GRADE 106622 0 1250 0 2000 0 8218 0 61060 0 179150 0 0 0 JENNIFER HILL TEACHER - 3RD GRADE 107015 0 1875 0 875 0 8132 0 60596 0 178493 0 0 0 PANSY LAMBERT-KNOWLES DIRECTOR OF COMPLIANCE 113075 0 0 0 0 0 8574 0 62492 0 184141 0 0 0 Michele Jones Sr. Dir. of Dev & Ext. Affairs 129561 0 650 0 0 0 7927 0 39896 0 178034 0 0 0 SHEILA ROYAL-MOSES CHIEF ACADEMIC OFFICER 220674 0 1500 0 0 0 17158 0 44335 0 283667 0 0 0 X 1 37117 COST false false false SCHEDULE M, PART I, COLUMN B: THE NUMBER REPORTED IN PART I, COLUMN B, LINE 19 REPRESENTS THE NUMBER OF CONTRIBUTORS. CONFLICT OF INTEREST: WHEN AN OFFICER, TRUSTEE OR EMPLOYEE'S OUTSIDE PRIVATE ACTIVITIES COULD APPEAR TO AN OBSERVER TO BE IN CONFLICT WITH THAT OFFICER'S, TRUSTEE'S OR EMPLOYEE'S RESPONSIBILITIES, OR WHERE THE OFFICER'S, TRUSTEE'S OR EMPLOYEE'S POSITION WITH THE SCHOOL APPEARS TO GIVE THAT PERSON A COMPETITIVE ADVANTAGE IN HER/HIS PRIVATE ACTIVITIES, THE OFFICER, TRUSTEE OR EMPLOYEE MUST NOTIFY THE CHIEF EXECUTIVE OFFICER OF THE POTENTIAL APPEARANCE OF CONFLICT OF INTEREST. THE CHIEF EXECUTIVE OFFICER WILL INVESTIGATE THE MATTER AND APPRISE THE BOARD OF TRUSTEES OF HIS/HER FINDINGS... ALSO, IN ACCORDANCE WITH PENNSYLVANIA'S PUBLIC OFFICIAL AND EMPLOYEE ETHICS LAW, WOLCS REQUIRES EACH TRUSTEE, OFFICER AND EMPLOYEE AT THE LEVEL OF DIRECTOR AND ABOVE TO FILE A STATEMENT OF FINANCIAL INTEREST WITH THE CHIEF EXECUTIVE OFFICER BY MAY 1 OF EACH YEAR FOR THE IMMEDIATE PRIOR YEAR. ALL STATEMENTS OF FINANCIAL INTEREST ARE REVIEWED BY THE CHIEF EXECUTIVE OFFICER. THE CHIEF EXECUTIVE OFFICER MAY REQUIRE THE FILING OF A STATEMENT OF FINANCIAL INTEREST BY ANY EMPLOYEE WHOSE DUTIES REQUIRE SUCH DISCLOSURE. FINALLY, EACH TRUSTEE, OFFICER AND KEY EMPLOYEE OF WEST OAK LANE CHARTER SCHOOL SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SHE/HE: 1. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY 2. HAS READ AND UNDERSTANDS THE POLICY 3. HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT WOLCS IS A TAX-EXEMPT ORGANIZATION THAT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ITS TAX-EXEMPT PURPOSES IN ORDER TO MAINTAIN FEDERAL TAX EXEMPTION. COMPENSATION: The Board of Trustees of West Oak Lane Charter School engaged James E. Rocco Associates, Inc. to determine how the current base salaries and total compensation paid to five senior level non-teaching staff compare to the competitive labor market, defined as peer charter schools and other not-for-profit educational agencies. The compensation consultant reviewed WOLCS's organization structure, its programs and operations as outlined in the Annual Report, and a detailed account of the scope of each position, and the roles and responsibilities, special skills and competencies, internal and external relationships, and education and experience qualifications of incumbents. The review also considered a history of the compensation package provided to each incumbent, including base salary, incentive payor bonus, and the reportable annual value of other forms of compensation and supplemental benefits and perquisites as well as IRS Form 990 data for charter schools in Philadelphia. This information facilitated matching those positions with positions of similar responsibility and authority in comparable organizations and ensured the appropriateness of position matches with published salary survey data. Where data was gathered from geographic locations outside the Philadelphia metropolitan area, an adjustment was applied to account for differences in the cost of living, using the Economic Research Institute's Geographic Assessor. 990 REVIEW: THE BOARD SHALL ENSURE THAT THE FOLLOWING STEPS TOWARD REVIEW OF WOLCS' FINANCIAL STATUS TAKE PLACE: 1. REVIEW FORM 990 AND FORM 990-T BY LEGAL COUNSEL BY SEPTEMBER 30, EACH YEAR. 2. THE AUDIT/FINANCIAL COMMITTEE SHALL REVIEW AND APPROVE THE IRS FORM 990 ANNUAL TAX FILING PRIOR TO SUBMISSION. 3. THE AUDIT/FINANCE COMMITTEE SHALL DISTRIBUTE, TO THE FULL BOARD, A COPY OF THE IRS FORM 990 IN ADVANCE OF FILING FOR REVIEW AND CONSIDERATION, AND IN NO EVENT FEWER THAN 14 DAYS OF ITS SUBMISSION. THE CEO SHALL ENSURE THAT GOVERNMENT-ORDERED FILINGS ARE FILED IN A TIMELY AND ACCURATE MANNER. 1. FILE ACCURATE, COMPLETE, TIMELY, AND IN COMPLIANCE WITH REGULATORY REQUIREMENTS FORM 990 BY NOVEMBER 15, BASED ON FISCAL YEAR ENDING JUNE 30, WITHOUT EXTENSION, EACH YEAR. 2. FILE ACCURATE, COMPLETE, TIMELY, AND IN COMPLIANCE WITH REGULATORY REQUIREMENTS FORM 990-T (UNRELATED BUSINESS INCOME TAX) BY NOVEMBER 15, BASED ON FISCAL YEAR ENDING JUNE 30, WITHOUT EXTENSION, EACH YEAR. THE CHIEF EXECUTIVE SHALL SIGN AND CERTIFY THAT THE IRS FORM 990 IS ACCURATE AND COMPLETE. FISCAL YEAR ENDING JUNE 30, WITHOUT EXTENSION, EACH YEAR. THE CHIEF EXECUTIVE SHALL SIGN AND CERTIFY THAT THE IRS FORM 990 IS ACCURATE AND COMPLETE. GOVERNING DOCUMENTS AVAILABLE TO PUBLIC: IT IS THE POLICY OF WEST OAK LANE CHARTER SCHOOL ("WOLCS") TO ALLOW PUBLIC ACCESS TO ITS IRS FORM 990. THE CEO SHALL ENSURE THAT THE FOLLOWING STEPS TOWARD PUBLIC DISCLOSURE OF WOLCS' 990 TAKE PLACE: 1. CONSISTENT WITH THE REQUIREMENTS OF 6104(D) OF THE INTERNAL REVENUE CODE AND THE REGULATIONS THEREUNDER, COPIES OF THE ORGANIZATION'S FORM 990 SHALL BE MADE AVAILABLE, UPON REQUEST, IN A TIMELY MANNER, AND SUBJECT TO THE CHARGES PERMITTED BY LAW TO ANY INDIVIDUALS WHO REQUEST IT. 2. WOLCS SHALL MAKE ITS IRS FORM 990 AVAILABLE FOR REVIEW, UPON REQUEST, AT THE MAIN OFFICE OF WOLCS DURING BUSINESS HOURS, OR AT A MUTUALLY AGREEABLE TIME BETWEEN THE COMPLIANCE OFFICER AND THE INDIVIDUAL REQUESTING THE INSPECTION. WOLCS'S IRS FORM 990 IS ALSO AVAILABLE FOR INSPECTION ON-LINE AT (WWW.GUIDESTAR.ORG) 3. WOLCS SHALL, UPON REQUEST, MAKE AND/OR MAIL A COPY OF ITS IRS FORM 990, AS LONG AS THE INDIVIDUAL MAKING THE REQUEST PAYS $.25 CENTS PER PAGE AND ANY ACTUAL MAILING COSTS ASSOCIATED THERE WITHIN ADVANCE. COMPLIANCE OFFICER SHALL MAINTAIN A LOG OF IRS FORM 990 INSPECTIONS AND REQUESTS, INCLUDING THE DATE AND TIME OF INSPECTION OR REQUEST, THE NAME OF THE PERSON AND/OR ORGANIZATION, WHETHER A COPY WAS PROVIDED IN PERSON OR VIA MAIL, AND THE SIGNATURE OF A WITNESS VERIFYING THE SAME. DELEGATION OF MANAGEMENT CONTROLS: OGONTZ AVENUE REVITALIZATION CORPORATION (OARC) PERFORMS THE PROPERTY MANAGEMENT SERVICES FOR WEST OAK LANE SCHOOL (WOLCS). ALL FINAL DECISIONS ARE RENDERED BY THE CEO AND THE BOARD OF DIRECTORS. GASB 68: The School was required to adopt GASB 68 relative to its participation in the Commonwealth of Pennsylvania's Public Employees' Retirement System ("PSERS"). Charter Schools are required to offer this retirement plan to their employees as a condition of their charter. The Commonwealth controls all aspects of the plan including assets and administration. The School makes contributions as defined by the Commonwealth. With the adoption of GASB 68, the School is required to record a liability for its proportionate share of the PSERS plan and expenses related to the performance of plan administration against its goals. The School also recorded $981,284 in non-cash income related to plan administrative performance in addition to the required contributions of $1,250,153. GASB 75: The School was required to adopt GASB 75 relative to its participation in the PSERS' Health Insurance Premium Assistance Program. The Commonwealth controls all aspects of the plan including assets and administration. The School makes contributions as defined by the Commonwealth. With the adoption of GASB 75, the School is required to record a liability for its proportionate share of the PSERS other postemployment benefit plan ("OPEB") and expenses related to the performance of plan administration against its goals. The School also recorded $35,883 in non-cash income related to plan administrative performance in addition to the required cash contributions of $24,179. FORM 990 PART IX LINE 11G DESCRIPTION:PROFESSIONAL FEES TOTAL FEES:1636170 FORM 990 PART IX LINE 11G DESCRIPTION:PROF. EDUCATIONAL SERVICES TOTAL FEES:1504915 FORM 990 PART IX LINE 11G DESCRIPTION:PURCHASED SERVICES TOTAL FEES:267799