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BRILLA COLLEGE PREPARATORY CHARTER SCHOOLS: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BRILLA COLLEGE PREPARATORY CHARTER SCHOOLS (EIN 81-3081969)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-09
IRS object ID
202501299349302415
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)
Return2025-05-09T10:59:09-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN161092347PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MENGEL METZGER BARR & CO LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1100 CHESTNUT STREET SUITE 1200AddressLine1Txt
CityROCHESTERCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14604ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN813081969EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BRILLA COLLEGE PREPARATORY CHARTERBusinessNameLine1Txt
Business Name Line2SCHOOLSBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBRILBusinessNameControlTxt
Phone3472738439PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1413 EAST 144TH STREETAddressLine1Txt
CityBRONXCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10454ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonYEIME VALLEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone3472738439PhoneNum
Signature2025-05-07SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSHELBY L STENSONPreparerPersonNm
PTINP00440078PTIN
Phone5854231860PhoneNum
Preparation2025-05-07PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerYEIME VALLEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1413 EAST 144TH STREETAddressLine1Txt
CityBRONXCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10454ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$54,150,973GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://BRILLASCHOOLS.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2016FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionBRILLA COLLEGE PREP PUBLIC CHARTER SCHOOL (THE SCHOOL), A K-8 SCHOOL GROUNDED IN THE CLASSICAL TRADITION, WILL DEVELOP STUDENTS INTO YOUNG MEN AND WOMEN OF GOOD CHARACTER AND SPIRIT BY FOSTERING THEIR COGNITIVE, SOCIAL, EMOTIONAL, AND PHYSICAL EXCELLENCE.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee369TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$16,642,532PYContributionsGrantsAmt
CY Contributions Grants$16,045,981CYContributionsGrantsAmt
PY Program Service Revenue$33,089,423PYProgramServiceRevenueAmt
CY Program Service Revenue$37,806,614CYProgramServiceRevenueAmt
PY Investment Income$196,721PYInvestmentIncomeAmt
CY Investment Income$298,378CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$49,928,676PYTotalRevenueAmt
CY Total Revenue$54,150,973CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$23,960,218PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$24,531,393CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$26,838,452PYOtherExpensesAmt
CY Other Expenses$30,898,310CYOtherExpensesAmt
PY Total Expenses$50,798,670PYTotalExpensesAmt
CY Total Expenses$55,429,703CYTotalExpensesAmt
PY Revenues Less Expenses-$869,994PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,278,730CYRevenuesLessExpensesAmt
Total Assets BOY$226,797,276TotalAssetsBOYAmt
Total Assets EOY$245,646,397TotalAssetsEOYAmt
Total Liabilities BOY$212,490,485TotalLiabilitiesBOYAmt
Total Liabilities EOY$232,618,336TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$14,306,791NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$13,028,061NetAssetsOrFundBalancesEOYAmt
MissionBRILLA COLLEGE PREP PUBLIC CHARTER SCHOOLS, A K-8 SCHOOL GROUNDED IN THE CLASSICAL TRADITION, WILL DEVELOP STUDENTS INTO YOUNG MEN AND WOMEN OF GOOD CHARACTER AND SPIRIT BY FOSTERING THEIR COGNITIVE, SOCIAL, EMOTIONAL, AND PHYSICAL EXCELLENCE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$42,182,580ExpenseAmt
Revenue$37,806,614RevenueAmt
DescEDUCATIONAL SERVICES FOR STUDENTS IN K-8.Desc
Total Program Service Expenses$42,182,580TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document27IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee369EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MATT SALVATIERRABusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3472738439PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1413 EAST 144TH STREETAddressLine1Txt
CityBRONXCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10454ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
ERIC ECKHOLDT
CHAIR1.00Yes (X)Yes (X)$0$0$0
BRIAN CARTY
TRUSTEE1.00Yes (X)$0$0$0
STEPHANIE SAROKI DE GARCIA
TRUSTEE1.00Yes (X)$0$0$0
MARY O'GRADY
TRUSTEE1.00Yes (X)$0$0$0
JAMES JONES
TREASURER1.00Yes (X)Yes (X)$0$0$0
ELENA SADA
TRUSTEE1.00Yes (X)$0$0$0
DARLA ROMFO
TRUSTEE1.00Yes (X)$0$0$0
DAVID INGLES
SECRETARY1.00Yes (X)Yes (X)$0$0$0
FR ANTHONY ANDREASSI
TRUSTEE1.00Yes (X)$0$0$0
SHINGI MUTASA
PRINCIPAL40.00$142,821$0$23,959Yes (X)
JOYANET MANGUAL
PRINCIPAL40.00$157,116$0$7,209Yes (X)
WILLIAM SCOTT
PRINCIPAL40.00$134,436$0$33,665Yes (X)
DENISE MCCRUMMEN
PRINCIPAL40.00$150,738$0$6,543Yes (X)
PATRICK MCGOWAN
PRINCIPAL40.00$140,092$0$13,084Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$725,203TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$84,460TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K34IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
SETON EDUCATION
PO BOX 28588NEW YORKNY10087RENT, CMO FEE$17,311,071
CHARTER TECHNOLOGY SOLUTIONS
129 20TH STREET SUITE 2BROOKLYNNY11232IT SUPPORT/CONSULTING$1,025,054
VERTEX PARTNERSHIP ACADEMIES
1160 BEACH AVEBRONXNY10472RENT$395,484
KOKUA EDUCATION
73 W MONROE STCHICAGOIL60603SUBSTITUTE SERVICES$322,092
HADDOCK AND AZKIERSKI LLC
81 GREENACRES AVESCARSDALENY10583CURRICULUM CONSULTING$307,894
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K17CntrctRcvdGreaterThan100KCnt
Government Grants$15,670,161GovernmentGrantsAmt
All Other Contributions$375,820AllOtherContributionsAmt
Noncash Contributions$51,138NoncashContributionsAmt
Total Contributions$16,045,981TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPER PUPIL FEESDesc
Business611110BusinessCd
Total Revenue Column$37,806,614TotalRevenueColumnAmt
Related Or Exempt Func Income$37,806,614RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$37,806,614TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$298,378TotalRevenueColumnAmt
Exclusion$298,378ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$54,150,973TotalRevenueColumnAmt
Related Or Exempt Func Income$37,806,614RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$298,378ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$20,343,317TotalAmt
Program Services$18,295,376ProgramServicesAmt
Management And General$2,047,941ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$586,733TotalAmt
Program Services$527,649ProgramServicesAmt
Management And General$59,084ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,738,589TotalAmt
Program Services$1,583,886ProgramServicesAmt
Management And General$154,703ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,862,754TotalAmt
Program Services$1,656,565ProgramServicesAmt
Management And General$206,189ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$5,728,035TotalAmt
Management And General$5,728,035ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$174,431TotalAmt
Management And General$174,431ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$76,587TotalAmt
Management And General$76,587ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,706,815TotalAmt
Program Services$2,116,271ProgramServicesAmt
Management And General$590,544ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$946,079TotalAmt
Program Services$924,982ProgramServicesAmt
Management And General$21,097ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$126,732TotalAmt
Program Services$14,542ProgramServicesAmt
Management And General$112,190ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$374,970TotalAmt
Program Services$304,564ProgramServicesAmt
Management And General$70,406ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$15,633,404TotalAmt
Program Services$12,665,258ProgramServicesAmt
Management And General$2,968,146ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$24,333TotalAmt
Program Services$19,100ProgramServicesAmt
Management And General$5,233ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,218,499TotalAmt
Program Services$986,126ProgramServicesAmt
Management And General$232,373ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$340,522TotalAmt
Program Services$276,213ProgramServicesAmt
Management And General$64,309ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SUPPLIES AND MATERIALS$1,059,828$1,059,828
OTHER$700,038$97,314$602,724
STAFF DEVELOPMENT$531,635$453,782$77,853
STUDENT SERVICES$515,425$515,425

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$740,977TotalAmt
Program Services$685,699ProgramServicesAmt
Management And General$55,278ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$55,429,703TotalAmt
Program Services$42,182,580ProgramServicesAmt
Management And General$13,247,123ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$8,365,858BOYAmt
EOY$10,725,616EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,767,735BOYAmt
EOY$3,751,616EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,741,482BOYAmt
EOY$3,927,652EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$884,891BOYAmt
EOY$1,233,905EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$12,867,175LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$6,785,847LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,371,550BOYAmt
EOY$6,081,328EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,554,476BOYAmt
EOY$2,868,909EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$202,111,284BOYAmt
EOY$217,057,371EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$226,797,276BOYAmt
EOY$245,646,397EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,294,656BOYAmt
EOY$3,324,732EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$210,195,829BOYAmt
EOY$229,293,604EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$212,490,485BOYAmt
EOY$232,618,336EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$14,306,791BOYAmt
EOY$13,028,061EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$14,306,791BOYAmt
EOY$13,028,061EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$226,797,276BOYAmt
EOY$245,646,397EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,278,730ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

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 D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,951,613OtherCostOrOtherBasisAmt
Depreciation$3,114,951DepreciationAmt
Book Value$836,662BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,191,267OtherCostOrOtherBasisAmt
Depreciation$2,545,747DepreciationAmt
Book Value$645,520BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,724,295OtherCostOrOtherBasisAmt
Depreciation$1,125,149DepreciationAmt
Book Value$4,599,146BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$6,081,328TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
SECURITY DEPOSITS$734,178
CASH IN ESCROW$225,147
RIGHT OF USE ASSET$216,098,046
FieldValueIRS element (for citing)
Total Book Value Other Assets$217,057,371TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITIESDesc
Amt$229,293,604Amt
FieldValueIRS element (for citing)
Total Liability$229,293,604TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$54,150,973TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$54,150,973RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$54,150,973TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$55,429,703TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$55,429,703ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$55,429,703TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE CHARTER SCHOOL IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE REGULATIONS AND, ACCORDINGLY, IS EXEMPT FROM FEDERAL AND STATE TAXES ON INCOME. THE CHARTER SCHOOL FILES TAX RETURNS IN VARIOUS JURISDICTIONS AND IS SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES. THE CHARTER SCHOOL'S CURRENT AND PRIOR THREE YEARS TAX RETURNS REMAIN SUBJECT TO REVIEW BY TAXING AUTHORITIES. MANAGEMENT OF THE CHARTER SCHOOL BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE SCHOOL ADMITS MEMBERS AND STUDENTS OF ANY RACE, COLOR, OR NATIONAL OR ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, OR NATIONAL OR ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, OR OTHER SCHOOL-ADMINISTRATED PROGRAMS.
SCHEDULE E, PART I, LINE 6THE ORGANIZATION RECEIVES FEDERAL AND STATE GRANTS.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
WILLIAM SCOTT
PRINCIPAL$134,436$0$0$0$0$0$4,185$0$29,480$0$168,101$0$0$0
SHINGI MUTASA
PRINCIPAL$142,821$0$0$0$0$0$5,100$0$18,859$0$166,780$0$0$0
JOYANET MANGUAL
PRINCIPAL$157,116$0$0$0$0$0$4,725$0$2,484$0$164,325$0$0$0
DENISE MCCRUMMEN
PRINCIPAL$150,738$0$0$0$0$0$4,445$0$2,098$0$157,281$0$0$0
PATRICK MCGOWAN
PRINCIPAL$140,092$0$0$0$0$0$4,200$0$8,884$0$153,176$0$0$0

Schedule M IRS990ScheduleM

Books And Publications BooksAndPublicationsGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Noncash Contributions Rpt F990$51,138NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2STEPHANIE SAROKI DE GARCIA, A TRUSTEE OF BRILLA, IS A BOARD MEMBER AND EMPLOYEE OF SETON EDUCATION PARTNERS (SEP), AN UNRELATED 501(C)(3) ORGANIZATION. BRILLA DOES NOT PAY STEPHANIE SAROKI DE GARCIA FOR HER SERVICES AS A TRUSTEE OF THE ORGANIZATION, HER SERVICES ARE COMPLETELY VOLUNTARY.
FORM 990, PART VI, SECTION A, LINE 3THE SCHOOL UTILIZES SETON EDUCATION PARTNERS (SEP), AN UNRELATED 501(C)(3) ORGANIZATION, TO PROVIDE MANAGEMENT AND OTHER ADMINISTRATIVE SUPPORT SERVICES TO THE SCHOOL. THE SCHOOL DELEGATES HIRING OF CERTAIN EMPLOYEES, PLANNING AND EXECUTING BUDGETS, AND OTHER FINANCIAL OPERATIONS TO SEP. -- YEIME VALLE IS AN EMPLOYEE AND A GENERAL PARTNER OF SEP AND ALSO AN OFFICER OF BRILLA. -- MATT SALVATIERRA IS THE CFO OF SEP AND ALSO THE CFO OF BRILLA. BRILLA PAYS SEP A MANAGEMENT FEES FOR THE SERVICES PROVIDED INCLUDING THE SERVICES OF THE OFFICER AND THE CFO. SEP WAS PAID $5,486,229 DURING THE FISCAL YEAR ENDING JUNE 30, 2024.
FORM 990, PART VI, SECTION B, LINE 11BTHE EXECUTIVE DIRECTOR, DIRECTOR FINANCE & OPERATIONS AND FINANCIAL CONSULTANT WILL REVIEW THE 990 DRAFT. ANY CHANGES ARE COMMUNICATED TO THE INDEPENDENT ACCOUNTANTS AND A REVISED DRAFT IS THEN FORWARDED TO AUDIT COMMITTEE OF THE BOARD OF TRUSTEES. THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES MUST APPROVE THE IRS FORM 990 PRIOR TO FILING. THE RETURNS MUST BE SIGNED BY THE EXECUTIVE DIRECTOR.
FORM 990, PART VI, SECTION B, LINE 12CTHE SCHOOL CONTINUALLY MONITORS AND ANNUALLY SURVEYS TRUSTEES, OFFICERS, AND KEY EMPLOYEES IN ORDER TO IDENTIFY POSSIBLE CONFLICTS OF INTEREST. MEMBERS ARE REQUIRED TO DISCLOSE INFORMATION ABOUT THE INTEREST WHICH COULD LEAD TO CONFLICTS OF INTEREST TO THE CHAIRPERSON OF THE BOARD. MOTIVATED BY, OR GIVES THE APPEARANCE OF BEING MOTIVATED BY, THE DESIRE FOR GAIN FOR THE DIRECTOR OR FOR OTHER PERSON OR ORGANIZATION WITH WHICH HE/SHE IS ASSOCIATED; 2) DISQUALIFY HIMSELF/HERSELF FROM FORMAL OR INFORMAL DISCUSSION WITH DIRECTORS OR PARTICIPATION IN ANY DECISIONS WHICH POSE A CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15THE SCHOOL SEEKS TO ENSURE THAT COMPENSATION IS REASONABLE AND REPRESENTS THE FAIR MARKET VALUE FOR SERVICES RENDERED. THE SCHOOL ROUTINELY UTILIZES BENCHMARK STUDIES AND INDEPENDENT REVIEW OF MARKET COMPENSATION DATA AT THE TIME OF EMPLOYEE HIRING OR WHEN SPECIAL COMPENSATION ADJUSTMENTS ARE AWARDED. THE ORGANIZATION SETS COMPENSATION WITHIN THE RANGE OF THE GOING MARKET RATE. NO INDIVIDUAL HAVING A CONFLICT OF INTEREST UNDER ORGANIZATION'S CONFLICT OF INTEREST POLICY IS PERMITTED TO PARTICIPATE IN THE REVIEW OR DECISION MAKING PROCESS.
FORM 990, PART VI, SECTION C, LINE 19THESE DOCUMENTS ARE LOCATED AT THE ORGANIZATION AND ARE AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2CTHE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE AUDIT FROM PRIOR YEARS.

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