501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$1.3M paid to officers and key staff.
Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.3M
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Looks good: 4.6 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
$1.3M
24% of total assets
Looks good: liabilities are 24% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$13.0M
+7% vs prior year
Spent
$12.1M
To programs
88%
Net assets
$4.3M
By yearFY2020–FY2025
Revenue
$13.0M
FY2022▲ +7%
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
$12.1M
FY2022▲ +11%
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
$4.3M
FY2022▲ +26%
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 FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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

88 cents of each dollar spent went to programs.

Program services 88% · $10.7M Management & general 11% · $1.3M Fundraising 1% · $93K

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; $1.3M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Head of School
$319,876Pt VII · Sec A
$256,508Pt VII · Sec A
$187,758Pt VII · Sec A
HR Director
$182,662Pt VII · Sec A
Deputy Head of School
$180,722Pt VII · Sec A
Hs Principal
$177,523Pt VII · Sec A
Trustee Emeritus (as of Sept 2021)
$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 · $10.7M · in their own filed words · FY2021
01

Special Education

- for 2021-22, the ocs special education graduation rate was 88%, scoring 26% above the last available comparison group data from 2018-19.FOR 2021-22, ocs students in the lowest third citywide, most of whom are special education students, enrolled in college at a rate of 40%, 6% higher than the last available comparison group rates for…

$7.3Mprogram expense
02

Middle School

- in 2021-22, ocs students achieved an ela core course passing rate of 84%, matching the last available comparison group passing rate in 2018-19.- in 2021-22, ocs core course passing rates in math (69%), science (90%), and social studies (84%) were consistent with school rates and comparison group metrics for 2018-19.

$1.7Mprogram expense
03

High School

- in 2021-22, ocs achieved a four-year graduation rate of 87%, scoring 18% higher than the last available comparison group measure from 2018-19.- in 2021-22, ocs achieved 91% for 4-YEAR high school persistence rate, scoring 9% higher than the last available comparison group metric from 2018-19.

$1.7Mprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$13.0M
Ln 12
Fees for servicesLn 2g$11.6M
Gifts and grantsLn 1h$1.5M
Investment incomeLn 3$3K
Money outPt IX
$12.1M
Ln 25
Programscol B$10.7M
Managementcol C$1.3M
Fundraisingcol D$93K
Owns and owesPt X
$4.3M
net assets · Ln 32
Cash and savingsLn 1–2$4.6M
Total assetsLn 16$5.6M
LiabilitiesLn 26$1.3M
PeoplePt VI, VII
16
listed · VII A
PaidVII A6
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.5M
Government grantsLn 1e$1.5M
Fees for servicesLn 2g$11.6M
Investment incomeLn 3$3K
Other incomeLn 4–11$2K
Total revenueLn 12$13.0M
Assets in detailPt X, end of year
CashLn 1$17K
SavingsLn 2$4.6M
Cash and savings togetherLn 1–2$4.6M
Land, buildings, equipmentLn 10c$291K
Total assetsLn 16$5.6M
LiabilitiesLn 26$1.3M
Net assetsLn 32$4.3M
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 FY22End FY22
Cash and savingsLn 1–2$5.3M$4.6M
Land, buildings, equipmentLn 10c$286K$291K
Total assetsLn 16$6.2M$5.6M
LiabilitiesLn 26$2.8M$1.3M
Net assetsLn 32$3.4M$4.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$255K$230K$13K$13K
Other salaries and wagesLn 7$7.1M$6.8M$364K$13K
Pension plan contributionsLn 8$823K$780K$42K$2K
Other employee benefitsLn 9$1.0M$964K$52K$2K
Payroll taxesLn 10$524K$495K$27K$2K
Legal feesLn 11b$162K$162K
Accounting feesLn 11c$192K$192K
Lobbying feesLn 11d$90K$90K
Other fees for servicesLn 11g$469K$325K$88K$56K
Advertising and promotionLn 12$10K$1K$5K$5K
Office expensesLn 13$424K$399K$25K$336
Information technologyLn 14$117K$111K$6K$368
OccupancyLn 16$268K$165K$104K$284
InterestLn 20$756$715$39$2
Depreciation, depletion and amortizationLn 22$164K$162K$2K$105
InsuranceLn 23$159K$3K$156K
Other expenses (24a–d)Ln 24$315K$314K$1K$77
Total functional expensesLn 25$12.1M$10.7M$1.3M$93K

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 Viewing $13.0M$12.1M$884K$4.3M 990 PDF
FY2021 $12.2M$10.9M$1.2M$3.4M 990 PDF
FY2020 $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 FY2022 990 (6 parts)
Part I · Summary $13,026,197 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $15,753$1,457,064
I-9 Program service revenuePrior year $12,132,106$11,564,250
I-10 Investment incomePrior year $3,192$3,183
I-11 Other revenuePrior year $1,775$1,700
I-12 Total revenuePrior year $12,152,826$13,026,197
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 $9,499,250$9,768,421
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,447,227$2,373,546
I-18 Total expensesPrior year $10,946,477$12,141,967
I-19 Revenue less expensesPrior year $1,206,349$884,230
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
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 $13,026,197 across 7 lines filed
VIII-1e Government grants$1,451,790
VIII-1f All other contributions, gifts and grants$5,274
VIII-1h Total contributions, gifts and grants$1,457,064
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $11,564,250$11,564,250
VIII-3 Investment incomeExcluded from tax $3,183$3,183
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,700$1,700
VIII-12 Total revenueRelated to mission $11,565,950 · Unrelated business $0 · Excluded from tax $3,183$13,026,197
Part IX · Statement of functional expenses $12,141,967 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $229,636 · Management $12,758 · Fundraising $12,758$255,152
IX-7 Other salaries and wagesPrograms $6,771,645 · Management $364,402 · Fundraising $13,125$7,149,172
IX-8 Pension plan contributionsPrograms $779,856 · Management $41,970 · Fundraising $1,607$823,433
IX-9 Other employee benefitsPrograms $963,635 · Management $51,808 · Fundraising $1,600$1,017,043
IX-10 Payroll taxesPrograms $495,297 · Management $26,676 · Fundraising $1,648$523,621
IX-11b Legal feesManagement $162,460$162,460
IX-11c Accounting feesManagement $192,262$192,262
IX-11d Lobbying feesManagement $90,000$90,000
IX-11g Other fees for servicesPrograms $324,868 · Management $88,183 · Fundraising $56,250$469,301
IX-12 Advertising and promotionPrograms $1,450 · Management $4,506 · Fundraising $4,506$10,462
IX-13 Office expensesPrograms $399,081 · Management $24,995 · Fundraising $336$424,412
IX-14 Information technologyPrograms $110,671 · Management $5,961 · Fundraising $368$117,000
IX-16 OccupancyPrograms $164,549 · Management $103,602 · Fundraising $284$268,435
IX-20 InterestPrograms $715 · Management $39 · Fundraising $2$756
IX-22 Depreciation, depletion and amortizationPrograms $161,983 · Management $1,693 · Fundraising $105$163,781
IX-23 InsurancePrograms $3,248 · Management $155,981$159,229
IX-24 Other expenses (24a–d)Programs $314,128 · Management $1,243 · Fundraising $77$315,448
IX-25 Total functional expensesPrograms $10,720,762 · Management $1,328,539 · Fundraising $92,666$12,141,967
Part X · Balance sheet $5,641,680 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $11,034$17,420
X-2 Savings and temporary cash investmentsStart of year $5,338,067$4,618,942
X-4 Accounts receivableStart of year $335,596$483,313
X-9 Prepaid expenses and deferred chargesStart of year $217,642$231,437
X-10c Land, buildings and equipment, netStart of year $286,427$290,568
X-16 Total assetsStart of year $6,188,766$5,641,680
X-17 Accounts payable and accrued expensesStart of year $1,045,472$896,504
X-19 Deferred revenue$159,719
X-25 Other liabilitiesStart of year $1,718,364$276,297
X-26 Total liabilitiesStart of year $2,763,836$1,332,520
X-27 Net assets without donor restrictionsStart of year $3,424,930$4,309,160
X-32 Total net assets or fund balancesStart of year $3,424,930$4,309,160
X-33 Total liabilities and net assetsStart of year $6,188,766$5,641,680
Part XI · Reconciliation of net assets $4,309,160 net assets at year end
XI-1 Total revenue$13,026,197
XI-2 Total expenses$12,141,967
XI-3 Revenue less expenses$884,230
XI-4 Net assets at start of year$3,424,930
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$4,309,160

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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