Buffalo Collegiate Charter School C/o Brian Pawloski

Nonprofit profile at a glance

EIN
822306347
IRS 990 coverage
2017–2023
Forms available
Form 990 2023
Location
Buffalo, NY, USA
Phone
7162716370
Rating
48
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$19,264
Expenses
$582,388
Assets
$158,489
Liabilities
$158,489

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

12 people listed

Highest reported compensation

  • BRIAN PAWLOSKI (HEAD OF SCHOOLS): $133,281 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

With unrelenting determination and a commitment to excellence, buffalo collegiate charter school educated students in grades 4 through 12 to graduate from the college of their choice and serve as our next generation of leaders. The 2022/2023 school year was the final year of operations.

What it reported doing in 2023

With unrelenting determination and a commitment to excellence, buffalo collegiate charter school educated students in grades 4 through 12 to graduate from the college of their choice and serve as our next generation of leaders. All children, regardless of gender, race, ethnicity, socioeconomic status, zip code, or home language, deserve the opportunity to receive an excellent education that allows them to access selective colleges and transform their life path as empowered and civically minded leaders. The 2022/2023 school year was the final year of operations.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating revenue.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 7
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2,923.2%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 1; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 22.9%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 11% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 4.2% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: -6% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 11 of 11 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $133K · 12 people listed
  • Highest-paid contractors: 1 contractor listed · $277K reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 7 filing years from 2017 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.