501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$1.2M paid to officers and key staff.
Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $509K a year · 4% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.2M
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $58
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.5M
53% of total assets
Fine: liabilities are 53% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$12.3M
Spent
$11.6M
To programs
89%
Net assets
$2.2M
By yearFY2020–FY2025
Revenue
$12.3M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$12.3M
FY2021$12.2M
FY2022$13.0M
FY2023$12.5M
FY2024$11.9M
FY2025$11.0M
Expenses
$11.6M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$11.6M
FY2021$10.9M
FY2022$12.1M
FY2023$11.1M
FY2024$12.0M
FY2025$12.0M
Net assets
$2.2M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$2.2M
FY2021$3.4M
FY2022$4.3M
FY2023$5.7M
FY2024$5.6M
FY2025$4.6M

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 2005.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $10.3M Management & general 11% · $1.3M Fundraising 0% · $40K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

16 people listed on the 990; $1.2M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$257,412Pt VII · Sec A
Head of School
$206,286Pt VII · Sec A
Assistant Head of School
$201,378Pt VII · Sec A
Dir. of Staff Dvlpmt (thru Sep 2019)
$173,804Pt VII · Sec A
Director of Student Support Services
$165,350Pt VII · Sec A
Coordinator of Special Education
$156,623Pt VII · Sec A
Trustee (chair Until Sep 2019)
$0Pt VII · Sec A
$0Pt VII · Sec A

Jessica Marcu’s $289K as Head of School is at the 62nd percentile of top reported officer pay among 3683 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Jessica Marcu$288,549$277,531$285,622$319,876$259,602$206,286
Emily Samuels$288,411$277,393$285,622$256,508$228,758$201,378
Leonard Goldberg$219,941$211,408$217,678$187,758$218,871$257,412
Gail Edwards$205,857$196,789$201,981$182,662$159,814—
Sade McCaw$201,525$191,650$196,503$180,722——
Kaitlin Francis$199,453$191,823$200,119$177,523$150,587—
Allison Jenson—————$173,804
Marsha Cicerchia Gutierrez—————$165,350

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Opportunity Charter School executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educates New York City students, offering free special education and high-quality learning for all.

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3 programs · $10.3M · in their own filed words · FY2019
01

Special education- for 2019-20, the ocs special education graduation rate was 97%, 35% above the last available comparison group data from 2018-19. - for 2019-20, ocs students in the lowest third citywide, most of whom are special education students, enrolled in college at a rate of 63%, 29% higher than the last available comparison…

$7.0Mprogram expense
02

Middle school- in 2019-20, ocs students achieved an ela core course passing rate of 96%, exceeded the last available comparison group passing rate (2018-19) by 11%.- in 2019-20, ocs core course passing rates in math, science, and social studies exceeded rates for 2018-19 and all exceeded comparison group metrics from 2018-19 as well.

$1.6Mprogram expense
03

High school- in 2019-20, ocs achieved a four-year graduation rate of 94%, scoring 25% higher than the last available comparison group measure from 2018-19.- in 2019-20, ocs achieved 98% for 4-YEAR high school persistence rate, scoring 16% higher than the last available comparison group metric from 2018-19.

$1.6Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$58

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$12.3M
Ln 12
Fees for servicesLn 2g$12.2M
Other incomeLn 4–11$31K
Gifts and grantsLn 1h$18K
Money outPt IX
$11.6M
Ln 25
Programscol B$10.3M
Managementcol C$1.3M
Fundraisingcol D$40K
Owns and owesPt X
$2.2M
net assets · Ln 32
Cash and savingsLn 1–2$4.0M
Total assetsLn 16$4.8M
LiabilitiesLn 26$2.5M
PeoplePt VI, VII
16
listed · VII A
PaidVII A6
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$18K
Fees for servicesLn 2g$12.2M
Investment incomeLn 3$7K
Other incomeLn 4–11$31K
Total revenueLn 12$12.3M
Assets in detailPt X, end of year
CashLn 1$20K
SavingsLn 2$3.9M
Cash and savings togetherLn 1–2$4.0M
Land, buildings, equipmentLn 10c$198K
Total assetsLn 16$4.8M
LiabilitiesLn 26$2.5M
Net assetsLn 32$2.2M
OperationsPt I, VI
EmployeesI 5101
VolunteersI 612
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$1.9M$4.0M
Land, buildings, equipmentLn 10c$334K$198K
Total assetsLn 16$2.7M$4.8M
LiabilitiesLn 26$1.1M$2.5M
Net assetsLn 32$1.5M$2.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$340K$306K$17K$17K
Other salaries and wagesLn 7$7.0M$6.6M$316K$10K
Pension plan contributionsLn 8$782K$745K$35K$1K
Other employee benefitsLn 9$1.2M$1.1M$54K$1K
Payroll taxesLn 10$518K$493K$24K$2K
Legal feesLn 11b$175K$175K
Accounting feesLn 11c$238K$238K
Lobbying feesLn 11d$114K$114K
Other fees for servicesLn 11g$232K$191K$38K$3K
Advertising and promotionLn 12$10K$5K$5K
Office expensesLn 13$136K$106K$30K$60
Information technologyLn 14$117K$111K$5K$374
OccupancyLn 16$243K$226K$16K$246
InterestLn 20$544$517$25$2
Depreciation, depletion and amortizationLn 22$213K$210K$3K$197
InsuranceLn 23$191K$6K$186K
Other expenses (24a–d)Ln 24$127K$127K$442
Total functional expensesLn 25$11.6M$10.3M$1.3M$40K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $11.0M$12.0M−$1.0M$4.6M 990 PDF
FY2024 $11.9M$12.0M−$84K$5.6M 990 PDF
FY2023 $12.5M$11.1M$1.4M$5.7M 990 PDF
FY2022 $13.0M$12.1M$884K$4.3M 990 PDF
FY2021 $12.2M$10.9M$1.2M$3.4M 990 PDF
FY2020 Viewing $12.3M$11.6M$688K$2.2M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $12,278,731 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $15,850$17,738
I-9 Program service revenuePrior year $12,181,301$12,222,934
I-10 Investment incomePrior year $12,903$6,910
I-11 Other revenuePrior year $40,350$31,149
I-12 Total revenuePrior year $12,250,404$12,278,731
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $10,480,296$9,793,149
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,331,216$1,797,473
I-18 Total expensesPrior year $12,811,512$11,590,622
I-19 Revenue less expensesPrior year −$561,108$688,109
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $12,278,731 across 6 lines filed
VIII-1f All other contributions, gifts and grants$17,738
VIII-1h Total contributions, gifts and grants$17,738
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $12,222,934$12,222,934
VIII-3 Investment incomeExcluded from tax $6,910$6,910
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $31,149$31,149
VIII-12 Total revenueRelated to mission $12,254,083 · Unrelated business $0 · Excluded from tax $6,910$12,278,731
Part IX · Statement of functional expenses $11,590,622 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $306,332 · Management $17,018 · Fundraising $17,018$340,368
IX-7 Other salaries and wagesPrograms $6,636,848 · Management $315,671 · Fundraising $10,350$6,962,869
IX-8 Pension plan contributionsPrograms $745,190 · Management $35,450 · Fundraising $1,212$781,852
IX-9 Other employee benefitsPrograms $1,134,375 · Management $53,906 · Fundraising $1,452$1,189,733
IX-10 Payroll taxesPrograms $493,084 · Management $23,584 · Fundraising $1,659$518,327
IX-11b Legal feesManagement $175,238$175,238
IX-11c Accounting feesManagement $237,883$237,883
IX-11d Lobbying feesManagement $114,100$114,100
IX-11g Other fees for servicesPrograms $191,125 · Management $38,397 · Fundraising $2,565$232,087
IX-12 Advertising and promotionManagement $5,144 · Fundraising $5,144$10,288
IX-13 Office expensesPrograms $105,947 · Management $30,101 · Fundraising $60$136,108
IX-14 Information technologyPrograms $111,302 · Management $5,324 · Fundraising $374$117,000
IX-16 OccupancyPrograms $226,471 · Management $15,960 · Fundraising $246$242,677
IX-20 InterestPrograms $517 · Management $25 · Fundraising $2$544
IX-22 Depreciation, depletion and amortizationPrograms $210,106 · Management $2,794 · Fundraising $197$213,097
IX-23 InsurancePrograms $5,749 · Management $185,506$191,255
IX-24 Other expenses (24a–d)Programs $126,754 · Management $442$127,196
IX-25 Total functional expensesPrograms $10,293,800 · Management $1,256,543 · Fundraising $40,279$11,590,622
Part X · Balance sheet $4,762,302 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $20,468$19,520
X-2 Savings and temporary cash investmentsStart of year $1,844,126$3,940,660
X-4 Accounts receivableStart of year $238,198$382,993
X-9 Prepaid expenses and deferred chargesStart of year $227,354$221,471
X-10c Land, buildings and equipment, netStart of year $334,430$197,658
X-16 Total assetsStart of year $2,664,576$4,762,302
X-17 Accounts payable and accrued expensesStart of year $1,092,934$992,360
X-25 Other liabilitiesStart of year $41,170$1,551,361
X-26 Total liabilitiesStart of year $1,134,104$2,543,721
X-27 Net assets without donor restrictionsStart of year $1,530,472$2,218,156
X-28 Net assets with donor restrictions$425
X-32 Total net assets or fund balancesStart of year $1,530,472$2,218,581
X-33 Total liabilities and net assetsStart of year $2,664,576$4,762,302
Part XI · Reconciliation of net assets $2,218,581 net assets at year end
XI-1 Total revenue$12,278,731
XI-2 Total expenses$11,590,622
XI-3 Revenue less expenses$688,109
XI-4 Net assets at start of year$1,530,472
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,218,581

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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