2025-05-12T16:53:23-05:00 2024-06-30 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2023-07-01 461540346 UNITY PREPARATORY CHARTER SCHOOL OF BROO OF BROOKLYN UNIT 7184555046 432 MONROE STREET BROOKLYN NY 11221 JOSHUA BEAUREGARD HEAD OF SCHOOL 7184555046 2025-04-29 1 1 MICHELLE CAIN P00150750 5854231860 2025-04-29 2023 2025-03-06 01:10:19Z JOSHUA BEAUREGARD 432 MONROE STREET BROOKLYN NY 11221 16530740 0 X WWW.UNITYPREP.ORG X CHARTER SCHOOL 2012 NY THE MISSION OF UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN IS TO EMPOWER STUDENTS AS SCHOLARS AND CITIZENS SO THEY MAY LEAD FULFILLING ACADEMIC, PERSONAL, AND PROFESSIONAL LIVES. 6 6 164 10 0 0 1952841 1169357 12997198 13744037 20 29125 0 1588221 14950059 16530740 0 0 0 0 11110777 11213451 0 0 170278 3825793 4813485 14936570 16026936 13489 503804 35748369 62793237 32572811 59113875 3175558 3679362 THE MISSION OF UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN IS TO EMPOWER STUDENTS AS SCHOLARS AND CITIZENS SO THEY MAY LEAD FULFILLING ACADEMIC, PERSONAL, AND PROFESSIONAL LIVES. 0 0 14457331 13744037 AN ACADEMIC PROGRAM BASED ON A RIGOROUS LIBERAL ARTS & SCIENCES CURRICULUM- THAT EQUIPS STUDENTS WITH THE KNOWLEDGE AND SKILLS TO ENROLL AND SUCCEED IN SECONDARY AND POSTSECONDARY COURSES. 14457331 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 19 0 164 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JOSHUA BEAUREGARD 7184555046 432 MONROE STREET 3RD FLOOR BROOKLYN NY 11221 X MARION LEYDIER TREASURER 2.00 X X 0 0 0 JAMES ELLSWORTH BOARD CHAIR 2.00 X X 0 0 0 TRUDY SANDY SECRETARY 2.00 X X 0 0 0 JEANNETTE BANDER TRUSTEE 2.00 X 0 0 0 SAL SIDDIQUI TRUSTEE 2.00 X 0 0 0 LENUE SINGLETARY VICE CHAIR 2.00 X X 0 0 0 JOSH BEAUREGARD HEAD OF SCHOOL 40.00 1.00 X 144863 0 28630 CHRISTOPHER DOSCHER DIRECTOR OF OPERATIONS 40.00 X 107203 0 11778 MELISSA DUPHINEY CHIEF ACADEMIC OFFICER 40.00 X 153437 0 30386 ANDRIA WILLIAMS MIDDLE SCHOOL PRINCIPAL 40.00 X 165688 0 8968 KATIUSKA HERRAND ASSISTANT PRINCIPAL TEACHING & LEARNING 40.00 X 147525 0 8968 GRACE YUN HIGH SCHOOL PRINCIPAL 40.00 X 174860 0 4901 LAURA SHEBROE CHAIRPERSON OF MIDDLE SCHOOL MATH 40.00 X 132506 0 12238 1026082 0 105869 22 0 1 0 FRIENDS OF NORTHWEST BROOKLYN 130 SOUTH OXFORD ST BROOKLYN NY 11217 RENT 1557690 ARJ TRANSPORTATION 8048 PRESTON COURT BROOKLYN NY 11236 BUS TRANSPORTATION 198340 186N6 OWNER LLC 119 W 23RD STREET SUITE 903 NEW YORK NY 10011 LOT RENT 120000 WILLIAM SCOTSMAN INC 280 SKIP LANE BAYSHORE NY 11706 TRAILER RENT 110612 4 1086816 82541 44280 1169357 STATE AND LOCAL PER PUPIL OPERATI 611110 12144906 12144906 RENTAL ASSISTANCE 611110 1508289 1508289 OTHER INCOME 900099 90842 90842 13744037 29125 29125 GAIN ON LEASE TERMINATION (ASC 84 900099 1588221 1588221 1588221 16530740 13744037 0 1617346 338345 108039 207072 23234 9113813 8432998 604758 76057 119532 113248 5560 724 901871 830928 63032 7911 739890 670070 62196 7624 55078 55078 75809 51199 24046 564 37749 36593 1030 126 58423 52910 4911 602 163460 148035 13741 1684 3500986 3170612 294298 36076 198340 198340 159682 144614 13423 1645 117625 106525 9888 1212 SUPPLIES AND MATERIALS 345710 327693 5360 12657 STAFF DEVELOPMENT 84342 50727 33615 OTHER 12722 11577 1020 125 NON-CAPITALIZED EQUIPME 3559 3223 299 37 16026936 14457331 1399327 170278 660585 368472 3198924 1160391 224113 123719 84403 1864130 1301635 573542 562495 33230132 58354830 35748369 62793237 628960 623455 17445 31926406 58490420 32572811 59113875 X 3175558 3654362 25000 3175558 3679362 35748369 62793237 503804 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 501964 161583 340381 1132578 980619 151959 229588 159433 70155 562495 DUE FROM RELATED PARTY 1956461 CASH IN ESCROW 100080 RIGHT OF USE ASSETS - OPERATING 56298289 58354830 LEASE LIABILITIES - OPERATING 57990420 DUE TO RELATED PARTY 500000 58490420 X 18043504 1512764 1512764 16530740 0 16530740 17539700 1512764 1512764 16026936 0 16026936 PART X, LINE 2: THE 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. PART IX, LINES 1(1), 1(2) 1(4) AND 1(2) OF PART X: THE ORGANIZATION LEASES PROPERTY FROM FRIENDS OF NORTHWEST BROOKLYN, A RELATED PARTY, TO PROVIDE HIGH SCHOOL FACILITIES. ACCORDING TO THE LEASE, FRIENDS OF NORTHWEST BROOKLYN ARE REQUIRED TO REIMBURSE THE ORGANIZATION FOR ANY IMPROVEMENTS TO THE LEASED FACILITY. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL INCLUDES A NONDISCRIMINATORY POLICY IN ITS PUBLICATION MATERIAL USED TO INFORM THE LOCAL COMMUNITY. SCHEDULE E, PART I, LINE 4 THE SCHOOL IS A FREE PUBLIC SCHOOL AND DOES NOT AWARD SCHOLARSHIPS OR FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 FEDERAL AND STATE GRANTS RECEIVED. X X X 0 0 0 0 0 0 0 0 0 MELISSA DUPHINEY CHIEF ACADEMIC OFFICER 153437 0 0 0 0 0 4500 0 25886 0 183823 0 0 0 GRACE YUN HIGH SCHOOL PRINCIPAL 174860 0 0 0 0 0 4320 0 581 0 179761 0 0 0 ANDRIA WILLIAMS MIDDLE SCHOOL PRINCIPAL 165688 0 0 0 0 0 0 0 8968 0 174656 0 0 0 JOSH BEAUREGARD HEAD OF SCHOOL 144863 0 0 0 0 0 1913 0 26717 0 173493 0 0 0 KATIUSKA HERRAND ASSISTANT PRINCIPAL TEACHING & LEARN 147525 0 0 0 0 0 0 0 8968 0 156493 0 0 0 PART I, LINE 3 THE SCHOOL WILL REVIEW COMPARABLE DATA WHICH CAN INCLUDE PUBLISHED COMPENSATION SURVEYS AND EXECUTIVE COMPENSATION REPORTED IN THE IRS FORM 990 OF OTHER NYC CHARTER SCHOOLS. THE BOARD OF TRUSTEES DETERMINES THE SALARY AND ANNUAL BUDGET FOR THE HEAD OF SCHOOL. ANY SUCH DECISION WILL BE REFLECTED IN THE BOARD MEETING MINUTES. A HIRING AND STAFFING PLAN WILL BE SUBMITTED ANNUALLY BY THE HEAD OF SCHOOL IN CONNECTION WITH THE SUBMISSION OF THE ANNUAL BUDGET. THE HEAD OF SCHOOL WILL DETERMINE THE ANNUAL SALARIES AND BONUSES OF ALL PERSONNEL OF THE SCHOOL (OTHER THAN THE HEAD OF SCHOOL) WITHIN THE PARAMETERS OF THE APPROVED HIRING AND STAFFING PLAN AND ANNUAL BUDGET. X 44280 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS, APPROVED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES THAT ALL DIRECTORS, OFFICERS AND KEY EMPLOYEES READ AND SIGN THE CONFLICT OF INTEREST DISCLOSURE STATEMENT UPON THEIR ELECTION/DATE OF HIRE AND THEN ANNUALLY THEREAFTER. THE CONFLICT OF INTEREST POLICY IS SHARED WITH BOARD MEMBERS AND OFFICERS AS PART OF THEIR REGULAR MEETINGS. OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE EXPECTED TO DECLARE AT ANY POINT DURING THE YEAR IF A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15 COMPARABLE DATA IS USED BY THE BOARD WHEN DETERMINING THE COMPENSATION OF OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, THE ORGANIZATION MAKES AVAILABLE TO THE PUBLIC ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS DURING NORMAL BUSINESS HOURS. PART VII, LINE 11A DURING THE FISCAL YEAR, THE ORGANIZATION TERMINATED A LEASE AGREEMENT FOR LEASED SPACE LOCATED AT 584 DRIGGS. IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION (ASC) 842, "LEASES," THE ORGANIZATION RECOGNIZED A GAIN ON TERMINATION CALCULATED AS FOLLOWS: CARRYING AMOUNT OF RIGHT-OF-USE (ROU) ASSET AT TERMINATION: $ 30,298,464 CARRYING AMOUNT OF CORRESPONDING LEASE LIABILITY AT TERMINATION: $ 31,886,685 TERMINATION COSTS INCURRED (IF ANY): NONE PROCEEDS RECEIVED UPON TERMINATION (IF ANY): NONE THE NET GAIN OF $ 1,588,221 HAS BEEN REPORTED AS OTHER REVENUE IN PART VIII, LINE 11C OF FORM 990. THIS GAIN RESULTED FROM THE DIFFERENCE BETWEEN THE CARRYING AMOUNTS OF THE ROU ASSET AND THE LEASE LIABILITY, ADJUSTED FOR ANY TERMINATION COSTS AND PROCEEDS RECEIVED, AS STIPULATED BY ASC 842. THIS TRANSACTION REFLECTS THE ORGANIZATION'S COMMITMENT TO PRUDENT FINANCIAL MANAGEMENT AND ADHERENCE TO CURRENT ACCOUNTING STANDARDS. FORM 990, PART XII, LINE 2C THE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE AUDIT FROM PRIOR YEARS. FRIENDS OF NORTHWEST BROOKLYN 130 SOUTH OXFORD ST BROOKLYN NY 11217 454593271 PROVIDES FINANCIAL SUPPORT TO AID THE DEVELOPMENT OF NYC CHARTER SCHOOLS. NY 501(C)(3) LINE 7 UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN 1 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 FRIENDS OF NORTHWEST BROOKLYN K 1557690 CASH FRIENDS OF NORTHWEST BROOKLYN D 1956461 BOOK