First Person

IRS Form 990s and Charter School Compensation

Kim Gittleson is a research assistant working with Ken Hirsh, a GothamSchools community writer and financial contributor.

The IRS recently posted the Form 990 filings for the 2007-2008 school year. This form is the required federal filing for tax-exempt organizations, which include charter schools, and contains data about fundraising, spending, and leadership compensation.

Since Form 990 filings are often difficult to find, I have compiled a database of the forms for 64 out of the 80 charter schools that were open in 2008. Of the 16 schools without Form 990s on record, fourteen are schools that opened in the fall of 2008 (and thus didn’t have a 2007-2008 report). One school, East New York Preparatory Charter School, was open during the 2007-2008 school year but had no form available as of this writing. You can view a spreadsheet of the schools, their grades, the years in which they opened, and whether or not they filed a Form 990 here. The full database of all of the Form 990s is located here.

Because these filings are often lengthy and complicated, I have attempted to analyze some of the information. In this analysis, I examined the compensation data available in the 990s to better understand compensation as compared to traditional public schools. To see the results of my survey, you can download the spreadsheet here.

Some key findings:

  • The average salary of the top earner at a charter school or CMO is $169,772. The median is $145,000. If you factor in other costs, like pensions and expense accounts, the average is $186,828 and the median is $158,928. For reference, the average superintendent salary (including regional and community superintendents) is $177,785, according to data provided by SeeThroughNY.
  • The highest salary for a charter school leader or CMO executive is $494,269 ($515,258 with pension and expense accounts). The lowest salary is $86,057 (there were no listed pension or expense accounts for this person).
  • The amount of executive compensation varied significantly from school to school, with some charter schools paying their top 5 earners over $90,000 and others with only one person listed above $80,000.
  • The average salary for a charter school principal is $120,454. The median is $124,000. The average salary for a DOE principal is $133,680 and the median is $133,490, according to data provided by SeeThroughNY. (Note: I did not include pension data because this was only available for charter school principals and not available for traditional DOE principals.)

My methods:

Non-profit charter schools are required to list the top five earners at their school as well as the number of employees that make over $50,000 in their 990 filing. However, charter schools are sometimes controlled by larger Charter Management Organizations (CMOs) that are responsible for the management and backroom support of several charter schools in New York City and elsewhere. (Uncommon Schools, Inc. and Achievement First, Inc. are two examples of such CMOs.) These CMOs are often the source of the compensation data for the executive directors of schools and networks of schools.

Additionally, charter schools often set up related charitable organizations, usually known as “Friends of X School,” through which employees at the school are compensated in addition to the salary listed on the school’s 990 filing. Thus, in order to get as comprehensive a sense as possible of total compensation both within an individual school as well as its larger CMO, I looked at the “Related Organizations” line on the 990 and then found the tax filing for the organizations listed. (A full database of these filings is available here.) This data, combined with the original 990 database, is what I used to determine the top earner at each charter school as well as the top earner in each charter school network. (If a charter school was not run by a separate CMO, I simply used the data listed on the 990 for the school itself.)

I have listed the school’s name, the salary of the top earner as well as the salary including pension and expense accounts, the title of the top earner, and whether or not this top earner was an employee of a related organization. I have chosen not to include names, although all of this information is available on the 990 filings. In addition to this data, I also looked at the top five earners in each specific charter school to get a sense of how pay was distributed across the individual schools. Included in this analysis are the job titles of the top earners, listed in order from highest paid to lowest. Finally, I compared principal compensation at charter schools versus traditional public schools (these are the last two pages of the spreadsheet). Inconsistencies, either in reporting from a particular school or in my methodology, are noted in the document.

If you have any questions about my approach or any helpful criticism, post it in the comments section below. Questions are welcome!

First Person

I covered Tennessee’s ed beat for Chalkbeat. Here’s what I learned.

PHOTO: Marta W. Aldrich
Grace Tatter covers a press conference at the Tennessee State Capitol in 2015.

For three years, I covered the Statehouse for Chalkbeat Tennessee, reporting on how policies from Nashville trickled down into more than 1,800 public schools across the state.

Now I’m starting back to school myself, pursuing graduate studies aimed at helping me to become a better education journalist. I’m taking with me six things I learned on the job about public education in Tennessee.

1. Apathy is often cited as a major problem facing education. That’s not the case in Tennessee.

I heard from hundreds of parents, educators, and students who were passionate about what’s happening — good and bad — inside of schools. I covered crowded school board meetings and regularly scrambled for an open seat at legislative hearings where parents had filled the room after driving since dawn to beat the opening gavel. Not incidentally, those parents usually came from communities with the “worst” schools and the lowest test scores. While many disagreements exist about the best way to run schools, there is no shortage of people, particularly parents and educators, who care.

2. Tennessee has one of the most fascinating education stories in America.

I’ve had a front-row seat to massive changes in K-12 education under reforms ushered in by Race to the Top — an overhaul being tracked closely well beyond the state’s borders. But the national interest and import doesn’t end with changes stemming from the $500 million federal award. Tennessee is home to some of the nation’s premier education researchers, making its classrooms laboratories for new ideas about pre-K, school turnaround, and literacy instruction, just to name a few. And at the legislature, more lobbyists are devoted to education than to most any other cause. A lot of eyes are on Tennessee schools.

3. The education community is not as divided as it looks.

During the course of just a few years, I watched state lawmakers change their positions on accountability and school vouchers. I witnessed “anti-charter” activists praise charter leaders for their work. I chronicled task force meetings where state leaders who were committed to standardized testing found middle ground with classroom educators concerned that it’s gone too far. In short, a lot of people listened to each other and changed their minds. Watching such consensus-building reminded me that, while there are no simple debates about education, there is a widespread commitment to making it better.

4. Money matters.

Even when stories don’t seem to be about money, they usually are. How much money is being spent on testing, teacher salaries, school discipline reform? How much should be available for wraparound services? Why do some schools have more money than others? Is there enough to go around? Tennessee leaders have steadily upped public education spending, but the state still invests less than most other states, and the disparities among districts are gaping. That’s why more than a handful of school districts are battling with the state in court. Conversations about money are inextricable from conversations about improving schools.

5. Race is a significant education issue, but few leaders are willing to have that conversation.

More than 60 years after Brown v. Board of Education, Tennessee’s schools are largely racially segregated. Yet most policymakers tread lightly, if ever, into conversations about achieving real racial integration. And in many cases — such as a 2011 law enabling mostly white suburban Shelby County towns to secede from the mostly black Memphis district — they’ve actually gone backwards. Then there’s the achievement data. The annual release of test scores unleashes a flurry of conversation around the racial achievement gap. But the other 11 months of the year, I heard little about whether state and local policies are closing those gaps — or contributing to them — or the historical reasons why the gaps exist in the first place. To be sure, state leadership is trying to address some of Tennessee’s shortcomings. For example, the State Department of Education has launched modestly funded initiatives to recruit more teachers of color. But often, race and racism are the elephants in the room.

6. Still, there’s lots to celebrate.

If there were unlimited hours in the day, I could have written thousands of stories about what’s going right in public education. Every day, I received story ideas about collaborations with NASA in Oak Ridge, high school trips to Europe from Memphis, gourmet school lunches in Tullahoma, and learning partnerships with the Nashville Zoo. Even in schools with the steepest challenges, they were stories that inspire happiness and hope. They certainly inspired me.

Grace Tatter graduated from public schools in Winston-Salem, N.C., and received her bachelor’s degree in history from the University of North Carolina. She’s now pursuing a master’s degree in specialized studies at the Harvard Graduate School of Education.

First Person

I’m a Houston geography teacher. This is my plan for our first day back — as soon as it arrives

PHOTO: Creative Commons / Texas Military Department
Texas National Guard soldiers arrive in Houston, Texas to aid citizens in heavily flooded areas from the storms of Hurricane Harvey.

Hurricane Harvey has upended so many things here in Houston, where I am starting my third year as a teacher. One of them is the lesson I am planning for the first day of school — as soon as it arrives.

This upheaval is nothing compared to what people across the city have faced, including my students, who have been sending me photos of evacuation boats going past their houses.

But it is fundamental to the task of being a teacher at a time of crisis. As an A.P. Human Geography teacher, my job is to help students make connections between the geography concepts we are learning in class and their real lives: Does Houston look like the models of urban development we study? Does their family history include a migration?

Before the storm, my thinking went like this: I am white and was born in England and most of my students are Hispanic, many with parents who were born in other countries. I was excited for us to share and compare our different stories. My students last year were shocked and fascinated when they discovered that my white, middle-aged father who is a university professor was applying for a green card, just as many of their family members were.

Now, Hurricane Harvey has underlined for me the importance of those real-world connections. As I looked at the photos from my students, I was struck by how geography concepts can affect us in very real — even life-threatening — ways.

I had planned to teach a lesson at the end of the year about how urbanization affects the environment. The lesson looks at how urbanization can exacerbate flooding: for example, how paving over grassy areas can increase the speed with which rain reaches the bayous, causing the water levels to rise faster. I would then have students evaluate different policies cities can adopt to mitigate that risk, such as encouraging the building on brownfield rather than greenfield sites and passing laws to protect farmland — options that have significant benefits but also significant costs.

I have decided to move this lesson up in the curriculum and teach it when we have school again. School is scheduled to start again on Tuesday, though at this stage everything is provisional, as each hour we find out about more families that have had their homes destroyed by the rising waters. It is still unclear how all our staff, let alone students, will get to school.

I am worried that the lesson could re-traumatize students who have experienced so much trauma in the past few days. I know I will need to make an active effort to make students feel comfortable stepping into the hall if they are feeling overwhelmed. However, my experiences with the recent presidential election make me think that this lesson is exactly what some students might need.

After the election, many students were genuinely confused about what had happened. One question in particular was on their minds: How you can you win the popular vote but not the election? We talked through the Electoral College together, and having clarity about what had happened and why it happened seemed to give them a firmer foundation to build on as they processed their emotions. I am hopeful that teaching about flooding will help ground them in a similar way.

This lesson about flooding was once simply another lesson in the curriculum, but now it has taken on a new urgency. In moments of disaster, it is easy to feel powerless; I certainly could not help the people I saw posting on Facebook that they were been on hold with 911 for hours while standing on their roofs.

Yet teachers have a unique power — the power to shape the minds of future generations to solve the problems that we face. Houston’s location means that it will always be susceptible to flooding. But by teaching about the flood I hope I can play a small role in helping our city avoid repeating some of the tragic scenes I witnessed this week.

Alex McNaughton teaches history and geography at YES Prep Southeast in Houston.

Looking to help? YES Prep is collecting donations to support its students and their families. Houston ISD and KIPP Houston are also soliciting donations for their students.