BRASS CITY CHARTER SCHOOL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BRASS CITY CHARTER SCHOOL (EIN 46-2366321)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-04-23
IRS object ID
202501139349301040
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-04-23T12:20:30-07:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN061392255PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KING KING & ASSOCIATES CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1170 HOLABIRD AVEAddressLine1Txt
CityWINSTEDCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06098ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN462366321EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BRASS CITY CHARTER SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBRASBusinessNameControlTxt
Phone2035275942PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1289 Willow StreetAddressLine1Txt
CityWATERBURYCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06710ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonANNIE M SCOTTPersonNm
Person TitleChairmanPersonTitleTxt
Signature2025-04-23SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRobert E King CPAPreparerPersonNm
PTINP00083643PTIN
Phone8603790215PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBarbara RuggieroPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1289 Willow StreetAddressLine1Txt
CityWATERBURYCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06710ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,788,362GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.brasscitycharter.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2013FormationYr
Legal Domicile StateCTLegalDomicileStateCd
Activity Or MissionBrass City Charter School (BCCS) provides a rigorous academic and holistic social-emotional learning program that will eliminate the achievement gap for under-served students.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee137TotalEmployeeCnt
Total Volunteers14TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$2,063,307PYContributionsGrantsAmt
CY Contributions Grants$2,274,168CYContributionsGrantsAmt
PY Program Service Revenue$4,339,440PYProgramServiceRevenueAmt
CY Program Service Revenue$4,483,080CYProgramServiceRevenueAmt
PY Investment Income$19,055PYInvestmentIncomeAmt
CY Investment Income$28,561CYInvestmentIncomeAmt
PY Other Revenue$9,795PYOtherRevenueAmt
CY Other Revenue$2,553CYOtherRevenueAmt
PY Total Revenue$6,431,597PYTotalRevenueAmt
CY Total Revenue$6,788,362CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,895,849PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,916,787CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$17,732CYTotalFundraisingExpenseAmt
PY Other Expenses$1,690,314PYOtherExpensesAmt
CY Other Expenses$1,680,592CYOtherExpensesAmt
PY Total Expenses$6,586,163PYTotalExpensesAmt
CY Total Expenses$6,597,379CYTotalExpensesAmt
PY Revenues Less Expenses-$154,566PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$190,983CYRevenuesLessExpensesAmt
Total Assets BOY$10,843,483TotalAssetsBOYAmt
Total Assets EOY$10,882,566TotalAssetsEOYAmt
Total Liabilities BOY$6,915,160TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,749,248TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,928,323NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,133,318NetAssetsOrFundBalancesEOYAmt
MissionBrass City Charter School (BCCS) provides a rigorous academic and holistic social-emotional learning program that will eliminate the achievement gap for under-served students. BCCS enables students to soar academically, develop as people of character, and lead meaningful and productive lives both for themselves and for their community.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$6,134,181ExpenseAmt
Revenue$4,483,080RevenueAmt
DescBrass City Charter School (BCCS) provides a rigorous academic and holistic social-emotional learning program that will eliminate the achievement gap for underserved students. BCCS enables students to soar academically, develop as people of character, and lead meaningful and productive lives both for themselves and for their community.Desc
Total Program Service Expenses$6,134,181TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesYes (true)LobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsYes (true)TaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document9IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee137EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonNancy LandonaPersonNm
Phone2035275942PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1289 Willow StreetAddressLine1Txt
CityWaterburyCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06710ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Barbara Ruggiero
Executive Dir.40.000.00Yes (X)$159,855$0$60
Nancy Ladona
COO40.000.00$126,043$0$4,179
Annie M Scott
Chairman2.000.00Yes (X)$0$0$0Yes (X)
Anthony Gay
Director1.000.00$0$0$0Yes (X)
Jonathan Gotterer
Director1.000.00$0$0$0Yes (X)
Ana Rosa
Secretary2.000.00Yes (X)$0$0$0Yes (X)
Olivia DeGennaro
Director2.000.00$0$0$0Yes (X)
Subira Gordon
Director2.000.00Yes (X)$0$0$0Yes (X)
Ashlyn Vicencio
Director1.000.00$0$0$0Yes (X)
Joseph Johnson
Director1.000.00$0$0$0Yes (X)
Donald J Thompson
Director1.000.00$0$0$0Yes (X)
Maria Vega
Director1.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$285,898TotalReportableCompFromOrgAmt
Total Other Compensation$4,239TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Michael H BeamBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1267 Ivy DriveAddressLine1Txt
CityBristolCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06010ZIPCd
FieldValueIRS element (for citing)
ServicesMaintenance Custdl ConstrServicesDesc
Compensation$114,842CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Fundraising$29,686FundraisingAmt
Government Grants$1,491,859GovernmentGrantsAmt
All Other Contributions$752,623AllOtherContributionsAmt
Total Contributions$2,274,168TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPer Pupil ServicesDesc
Business611110BusinessCd
Total Revenue Column$4,483,080TotalRevenueColumnAmt
Related Or Exempt Func Income$4,483,080RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$4,483,080TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$28,561TotalRevenueColumnAmt
Exclusion$28,561ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Contri Rpt Fundraising Event$29,686ContriRptFundraisingEventAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMiscellaneousDesc
Business900099BusinessCd
Total Revenue Column$2,553TotalRevenueColumnAmt
Exclusion$2,553ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$2,553OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,788,362TotalRevenueColumnAmt
Related Or Exempt Func Income$4,483,080RelatedOrExemptFuncIncomeAmt
Exclusion$31,114ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$196,517TotalAmt
Program Services$74,677ProgramServicesAmt
Management And General$117,910ManagementAndGeneralAmt
Fundraising$3,930FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,862,481TotalAmt
Program Services$3,680,734ProgramServicesAmt
Management And General$179,103ManagementAndGeneralAmt
Fundraising$2,644FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$857,789TotalAmt
Program Services$819,623ProgramServicesAmt
Management And General$37,611ManagementAndGeneralAmt
Fundraising$555FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$32,199TotalAmt
Program Services$957ProgramServicesAmt
Management And General$31,242ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$84,296TotalAmt
Program Services$77,386ProgramServicesAmt
Management And General$6,910ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$349,984TotalAmt
Program Services$347,928ProgramServicesAmt
Management And General$2,056ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$324,505TotalAmt
Program Services$322,389ProgramServicesAmt
Management And General$2,116ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$475,100TotalAmt
Program Services$473,371ProgramServicesAmt
Management And General$1,729ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$40,330TotalAmt
Program Services$7,000ProgramServicesAmt
Management And General$33,330ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
Student Lunch$109,871$109,871
Pupil Services$70,324$70,324
Books$42,865$42,865
Student Related Activities$32,909$32,909

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$118,209TotalAmt
Program Services$74,147ProgramServicesAmt
Management And General$33,459ManagementAndGeneralAmt
Fundraising$10,603FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,597,379TotalAmt
Program Services$6,134,181ProgramServicesAmt
Management And General$445,466ManagementAndGeneralAmt
Fundraising$17,732FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$708,553BOYAmt
EOY$649,567EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$72,176BOYAmt
EOY$304,178EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$978,902BOYAmt
EOY$1,486,754EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$26,092BOYAmt
EOY$17,537EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$10,782,160LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,657,234LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$8,536,716BOYAmt
EOY$8,124,926EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$521,044BOYAmt
EOY$299,604EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,843,483BOYAmt
EOY$10,882,566EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$249,556BOYAmt
EOY$224,333EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$600,000BOYAmt
EOY$600,000EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,218,116BOYAmt
EOY$3,150,452EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$2,847,488BOYAmt
EOY$2,774,463EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,915,160BOYAmt
EOY$6,749,248EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,928,323BOYAmt
EOY$4,133,318EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,928,323BOYAmt
EOY$4,133,318EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,843,483BOYAmt
EOY$10,882,566EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$190,983ReconcilationRevenueExpnssAmt
Donated Services And Use Fclts$14,012DonatedServicesAndUseFcltsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Form4720 Filed Section4955 TaxfalseForm4720FiledSection4955TaxInd
Correction MadefalseCorrectionMadeInd
VolunteersfalseVolunteersInd
Paid Staff Or ManagementfalsePaidStaffOrManagementInd
Media AdvertisementsfalseMediaAdvertisementsInd
Mailings MembersfalseMailingsMembersInd
Publications Or BroadcastfalsePublicationsOrBroadcastInd
Grants Other OrganizationsfalseGrantsOtherOrganizationsInd
Direct Contact LegislatorsfalseDirectContactLegislatorsInd
Rallies DemonstrationsfalseRalliesDemonstrationsInd
Other ActivitiesYes (true)OtherActivitiesInd
Other Activities$354OtherActivitiesAmt
Total Lobbying Expenditures$354TotalLobbyingExpendituresAmt
Not Described Section501c3falseNotDescribedSection501c3Ind
Form4720 Filed4912 TaxfalseForm4720Filed4912TaxInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part II-B, Line 1i - Other Activities DescriptionPortion of Dues paid to Northeast Charter Schools Network.
Part IV - Additional Information

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$139,337OtherCostOrOtherBasisAmt
Book Value$139,337BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$10,003,536OtherCostOrOtherBasisAmt
Depreciation$2,200,262DepreciationAmt
Book Value$7,803,274BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$213,364OtherCostOrOtherBasisAmt
Depreciation$132,408DepreciationAmt
Book Value$80,956BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$425,923OtherCostOrOtherBasisAmt
Depreciation$324,564DepreciationAmt
Book Value$101,359BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$8,124,926TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$7,412,924TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$624,562DonatedServicesAndUseFcltsAmt
Revenue Not Reported$624,562RevenueNotReportedAmt
Revenue Subtotal$6,788,362RevenueSubtotalAmt
Total Revenue Per Form990$6,788,362TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$7,207,929TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$610,550DonatedServicesUseFcltsAmt
Expenses Not Reported$610,550ExpensesNotReportedAmt
Expenses Subtotal$6,597,379ExpensesSubtotalAmt
Total Expenses Per Form990$6,597,379TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Line 3 - Racially Nondiscriminatory Policy PublicizedBrass City Charter School discloses its non discrimination policy on the front page of its website.
Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
Schedule E, Line 5 - Explanation of Organization Discrimination by Race
Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental AgencySTATE & FEDERAL EDUCATION MONEY

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Email SolicitationsYes (X)EmailSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Solicitation Of Non Govt GrantsYes (X)SolicitationOfNonGovtGrantsInd
Solicitation Of Govt GrantsYes (X)SolicitationOfGovtGrantsInd
Agrmt Prof Fundraising ActyfalseAgrmtProfFundraisingActyInd
Licensed StatesCTLicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1Parent FundraisingEvent1Nm
Gross Receipts Event1$29,686GrossReceiptsEvent1Amt
Charitable Contri Event1$29,686CharitableContriEvent1Amt
Gross Receipts Total$29,686GrossReceiptsTotalAmt
Charitable Contributions Tot$29,686CharitableContributionsTotAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonBarbara RuggieroPersonNm
TitleExecutive Dir.TitleTxt
Base Compensation Filing Org$159,855BaseCompensationFilingOrgAmt
Nontaxable Benefits Rltd Orgs$60NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$159,855TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$60TotalCompensationRltdOrgsAmt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1CT Health & EducationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN060806186BondIssuerEIN
CUSIP000000000CUSIPNum
Bond Issued2018-07-01BondIssuedDt
Issue Price$3,400,000IssuePriceAmt
PurposeFacility Renovation ProjectPurposeDesc
DefeasedfalseDefeasedInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Pool FinancingfalsePoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Retired$249,548RetiredAmt
Total Proceeds$3,400,000TotalProceedsAmt
Capitalized Interest$170,000CapitalizedInterestAmt
Issuance Costs From Proceeds$25,500IssuanceCostsFromProceedsAmt
Capital Expenditures$3,230,000CapitalExpendituresAmt
Refunding Tax Exempt BondsfalseRefundingTaxExemptBondsInd
Refunding Taxable BondsfalseRefundingTaxableBondsInd
Final Allocation MadeYes (true)FinalAllocationMadeInd
Adequate Books And Rec MaintYes (true)AdequateBooksAndRecMaintInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, Line 11bThe form 990 will be reviewed by the Board Treasurer and Executive Committee, then distributed to the full Board for review.
Form 990, Part VI, Section B, Line 12cBoard of Directors monitors and enforces compliance.
Form 990, Part VI, Section B, Line 15aComparabiity research was done when the original charter application was done. Application was reviewed by the State Board of Education. Those salaries were used in the 2013-14 school year. Subsequent increases have been approved by the Board of Directors and Finance Committees and are in line with increases received by other staff members.
Form 990, Part VI, Section B, Line 15bProposed Salaries were presented to the Board by the Executive Director and Director of Operations who determine appropriate salaries for comparable jobs. Brass City Charter Schools Board of Directors voted to approve the budget. salary increases have been in line with those received by all school employees.
Form 990, Part VI, Section C, Line 18Forms made available upon request.
Form 990, Part VI, Section C, Line 19Governing documents are available on our website. Financial information is available by request.

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