Universal Daroff Charter School FY2021 filing

IRS exemption revoked

Philadelphia, PAUnknown exempt organizationSince 2010EIN 27-2662850Revenue $11.7M in FY2021

On file with the IRSuniversalcompanies.org/daroff800 South 15th Street · Philadelphia, PA

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To operate a Charter School.

69¢ of each $1 spent went to programs.
$157K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 3
filings with a surplus
Average surplus $2.8M a year · 23% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$157K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $20K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$6.8M
90% of total assets
Concern: liabilities are 90% of assets; over 80%.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$11.7M
-2% vs prior year
Spent
$8.5M
To programs
69%
Net assets
$749K
By yearFY2020–FY2022
Revenue
$11.7M
FY2021▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2020$11.9M
FY2021$11.7M
FY2022$13.3M
Expenses
$8.5M
FY2021▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$8.4M
FY2021$8.5M
FY2022$11.5M
Net assets
$749K
FY2021▲ +131%
Tap a bar for its year
Net assets by fiscal year
FY2020−$2.4M
FY2021$749K
FY2022$2.8M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim
IRS revoked this organization's tax-exempt status on November 15, 2025
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2022) →

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022.

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

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $5.9M Management & general 31% · $2.7M

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

6 people listed on the 990; $157K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Principal
$157,094Pt VII · Sec A
$0Pt VII · Sec A
Human Resources Chair
$0Pt VII · Sec A
Facilities Chair
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2022FY2021FY2020
James Ruffin$138,851$157,094$140,423

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 Universal Daroff 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Operates a charter school, providing educational programs and community partnerships to support students and families.

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Provided by the organization

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1 program · $5.9M · in their own filed words · FY2020
01

The educational program utilizes community resources within the universal daroff's immediate neighborhood through a variety of before, during, and after school partnerships with families, businesses, social agencies, civic groups and community organizations to enhance the academic program and to support students and their families.

$5.9Mprogram 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 · FY2020
Elevate 215FY2020$20K
Total grants receivedfrom 1 funder$20K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$11.7M
Ln 12
Fees for servicesLn 2g$9.8M
Gifts and grantsLn 1h$1.8M
Investment incomeLn 3$5K
Money outPt IX
$8.5M
Ln 25
Programscol B$5.9M
Managementcol C$2.7M
Owns and owesPt X
$749K
net assets · Ln 32
Cash and savingsLn 1–2$5.3M
Total assetsLn 16$7.5M
LiabilitiesLn 26$6.8M
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.8M
Government grantsLn 1e$1.8M
Fees for servicesLn 2g$9.8M
Investment incomeLn 3$5K
Total revenueLn 12$11.7M
Assets in detailPt X, end of year
CashLn 1$5.3M
Cash and savings togetherLn 1–2$5.3M
Land, buildings, equipmentLn 10c$879K
Other assetsLn 15$443K
Total assetsLn 16$7.5M
LiabilitiesLn 26$6.8M
Net assetsLn 32$749K
OperationsPt I, VI
EmployeesI 5194
VolunteersI 60
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 FY21End FY21
Cash and savingsLn 1–2$4.1M$5.3M
Land, buildings, equipmentLn 10c$287K$879K
Total assetsLn 16$5.1M$7.5M
LiabilitiesLn 26$7.5M$6.8M
Net assetsLn 32−$2.4M$749K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$5.0M$4.1M$862K
Pension plan contributionsLn 8−$1.3M−$1.1M−$222K
Other employee benefitsLn 9$1.2M$1.2M$28K
Payroll taxesLn 10$356K$294K$62K
Management feesLn 11a$652K$652K
Legal feesLn 11b$637K$637K
Accounting feesLn 11c$22K$22K
Other fees for servicesLn 11g$196K$152K$45K
Advertising and promotionLn 12$33K$33K
Office expensesLn 13$67K$39K$28K
Information technologyLn 14$425K$379K$45K
OccupancyLn 16$72K$72K
TravelLn 17$83K$456$83K
Depreciation, depletion and amortizationLn 22$127K$127K
InsuranceLn 23$184K$102K$81K
Other expenses (24a–d)Ln 24$830K$711K$119K
Total functional expensesLn 25$8.5M$5.9M$2.7M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest $13.3M$11.5M$1.9M$2.8M 990 PDF
FY2021 Viewing $11.7M$8.5M$3.1M$749K 990 PDF
FY2020 $11.9M$8.4M$3.5M−$2.4M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $11,684,991 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,738,331$1,832,778
I-9 Program service revenuePrior year $10,156,545$9,847,699
I-10 Investment incomePrior year $27,424$4,514
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $11,922,300$11,684,991
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 $4,567,319$5,213,339
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $3,830,332$3,328,348
I-18 Total expensesPrior year $8,397,651$8,541,687
I-19 Revenue less expensesPrior year $3,524,649$3,143,304
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsYes
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 $11,684,991 across 5 lines filed
VIII-1e Government grants$1,832,778
VIII-1h Total contributions, gifts and grants$1,832,778
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,847,699$9,847,699
VIII-3 Investment incomeRelated to mission $4,514$4,514
VIII-12 Total revenueRelated to mission $9,852,213 · Unrelated business $0 · Excluded from tax $0$11,684,991
Part IX · Statement of functional expenses $8,541,687 across 16 lines filed
IX-7 Other salaries and wagesPrograms $4,118,717 · Management $862,008$4,980,725
IX-8 Pension plan contributionsPrograms −$1,079,580 · Management −$222,182−$1,301,762
IX-9 Other employee benefitsPrograms $1,150,326 · Management $28,343$1,178,669
IX-10 Payroll taxesPrograms $293,883 · Management $61,824$355,707
IX-11a Management feesManagement $651,669$651,669
IX-11b Legal feesManagement $637,085$637,085
IX-11c Accounting feesManagement $22,180$22,180
IX-11g Other fees for servicesPrograms $151,582 · Management $44,704$196,286
IX-12 Advertising and promotionManagement $32,501$32,501
IX-13 Office expensesPrograms $38,914 · Management $28,413$67,327
IX-14 Information technologyPrograms $379,451 · Management $45,342$424,793
IX-16 OccupancyManagement $72,227$72,227
IX-17 TravelPrograms $456 · Management $82,763$83,219
IX-22 Depreciation, depletion and amortizationManagement $126,895$126,895
IX-23 InsurancePrograms $102,421 · Management $81,390$183,811
IX-24 Other expenses (24a–d)Programs $711,386 · Management $118,969$830,355
IX-25 Total functional expensesPrograms $5,867,556 · Management $2,674,131 · Fundraising $0$8,541,687
Part X · Balance sheet $7,538,809 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $4,081,177$5,297,687
X-4 Accounts receivableStart of year $371,084$823,467
X-9 Prepaid expenses and deferred chargesStart of year $92,893$95,218
X-10c Land, buildings and equipment, netStart of year $287,121$879,276
X-15 Other assetsStart of year $292,162$443,161
X-16 Total assetsStart of year $5,124,437$7,538,809
X-17 Accounts payable and accrued expensesStart of year $1,233,597$2,011,249
X-25 Other liabilitiesStart of year $6,285,097$4,778,513
X-26 Total liabilitiesStart of year $7,518,694$6,789,762
X-27 Net assets without donor restrictionsStart of year −$2,394,257$749,047
X-32 Total net assets or fund balancesStart of year −$2,394,257$749,047
X-33 Total liabilities and net assetsStart of year $5,124,437$7,538,809
Part XI · Reconciliation of net assets $749,047 net assets at year end
XI-1 Total revenue$11,684,991
XI-2 Total expenses$8,541,687
XI-3 Revenue less expenses$3,143,304
XI-4 Net assets at start of year−$2,394,257
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$749,047

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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