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BROOKFIELD ACADEMY INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BROOKFIELD ACADEMY INC (EIN 22-2234460)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-13
IRS object ID
202521339349307487
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)
Return2025-05-13T15:32:46-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN221914888PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1NISIVOCCIA LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1200 VALLEY RD SUITE 300AddressLine1Txt
CityMT ARLINGTONCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07856ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN222234460EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BROOKFIELD SCHOOLSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBROOBusinessNameControlTxt
Phone8567958228PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11009 BERLIN ROADAddressLine1Txt
CityCHERRY HILLCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08034ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPATRICK KIERNANPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone8567958228PhoneNum
Signature2025-05-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKRISTIN ANDERSON CPAPreparerPersonNm
PTINP02093351PTIN
Phone9733281825PhoneNum
Preparation2025-05-12PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerPATRICK KIERNANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11009 BERLIN ROADAddressLine1Txt
CityCHERRY HILLCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08034ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$10,510,174GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BROOKFIELDSCHOOLS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1978FormationYr
Legal Domicile StateNJLegalDomicileStateCd
Activity Or MissionTHE MISSION OF BROOKFIELD SCHOOLS IS TO PROVIDE INNOVATIVE, PRACTICAL AND EFFECTIVE EDUCATIONAL AND CLINICAL SERVICES FOR STUDENTS WITH SPECIAL EMOTIONAL NEEDS. STUDENTS SERVED ARE FROM ATLANTIC, BURLINGTON, CAMDEN, GLOUCESTER, AND SURROUNDING COUNTIES IN SOUTHERN NEW JERSEY.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee147TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$13,481PYContributionsGrantsAmt
CY Contributions Grants$16,290CYContributionsGrantsAmt
PY Program Service Revenue$9,421,569PYProgramServiceRevenueAmt
CY Program Service Revenue$10,484,944CYProgramServiceRevenueAmt
PY Investment Income$2,253PYInvestmentIncomeAmt
CY Investment Income$3,665CYInvestmentIncomeAmt
PY Other Revenue-$2,218PYOtherRevenueAmt
CY Other Revenue$1,905CYOtherRevenueAmt
PY Total Revenue$9,435,085PYTotalRevenueAmt
CY Total Revenue$10,506,804CYTotalRevenueAmt
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$7,007,479PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$7,959,147CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,525,141PYOtherExpensesAmt
CY Other Expenses$2,690,903CYOtherExpensesAmt
PY Total Expenses$9,532,620PYTotalExpensesAmt
CY Total Expenses$10,650,050CYTotalExpensesAmt
PY Revenues Less Expenses-$97,535PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$143,246CYRevenuesLessExpensesAmt
Total Assets BOY$7,168,951TotalAssetsBOYAmt
Total Assets EOY$7,517,703TotalAssetsEOYAmt
Total Liabilities BOY$2,872,163TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,344,861TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,296,788NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,172,842NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF BROOKFIELD SCHOOLS IS TO PROVIDE INNOVATIVE, PRACTICAL AND EFFECTIVE EDUCATIONAL AND CLINICAL SERVICES FOR STUDENTS WITH SPECIAL EMOTIONAL NEEDS. STUDENTS SERVED ARE FROM ATLANTIC, BURLINGTON, CAMDEN, GLOUCESTER, AND SURROUNDING COUNTIES IN SOUTHERN NEW JERSEY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$9,239,279ExpenseAmt
Revenue$10,490,074RevenueAmt
DescBROOKFIELD SCHOOLS PROVIDE A COMMUNITY BASED NON-PROFIT SCHOOL FOR EMOTIONALLY DISTURBED STUDENTS WITH A HIGHLY-DEVELOPED THERAPEUTIC ORIENTATION. SCHOOLS INCLUDE BROOKFIELD ELEMENTARY FOR STUDENTS IN GRADES K-8 AND BROOKFIELD ACADEMY FOR STUDENTS IN GRADES 9-12. THEY ALSO PROVIDE EXTENSIVE EDUCATION PROGRAMS IN CONJUNCTION WITH BEHAVIORAL HEALTH PROGRAMS IN THE STATE OF NEW JERSEY.Desc
Total Program Service Expenses$9,239,279TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
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 LiabilitiesYes (1)ReportOtherLiabilitiesInd
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 Contri0DeductibleNonCashContriInd
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 Document20IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee147EmployeeCnt
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 Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
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
States Where Copy Of Return Is FldNJStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PATRICK KIERNANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8567958228PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11009 BERLIN ROADAddressLine1Txt
CityCHERRY HILLCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08034ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
LES PASCHALL
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
WILLIAM HUTCHINSON JR
MEMBER1.00Yes (X)$0$0$0
AMY TRAVETTI
MEMBER1.00Yes (X)$0$0$0
TODD FALKENBERG
MEMBER1.00Yes (X)$0$0$0
PATRICK KIERNAN
EXECUTIVE DIRECTOR40.00Yes (X)Yes (X)$215,311$0$32,919
CARRIEANN OLIVERO
SCHOOL BUSINESS ADMINISTRA40.00Yes (X)Yes (X)$157,008$0$74,162
EDWARD TRAVIS
SUP. OF SPE. EDU.40.00$128,004$0$21,762Yes (X)
NANCY MORAN
DIRECTOR OF SPECIAL PROJEC40.00$133,032$0$28,250Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$633,355TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$157,093TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1B SAFE SECURITYBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 821349AddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19182ZIPCd
FieldValueIRS element (for citing)
ServicesSECURITYServicesDesc
Compensation$114,753CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$16,290AllOtherContributionsAmt
Total Contributions$16,290TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION611600$6,714,542$6,714,542
CLINIC & TUTORING611600$2,981,943$2,981,943
ONE ON ONE611600$774,994$774,994
LOCAL GRANTS & CONTRACTS611600$10,000$10,000
SCHOLARSHIP INCOME611600$3,465$3,465
FieldValueIRS element (for citing)
Total Program Service Revenue$10,484,944TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,665TotalRevenueColumnAmt
Exclusion$3,665ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$145FundraisingGrossIncomeAmt
Fundraising Direct Expenses$3,370FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$3,225TotalRevenueColumnAmt
Exclusion-$3,225ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISC INCOMEDesc
Business611600BusinessCd
Total Revenue Column$5,130TotalRevenueColumnAmt
Related Or Exempt Func Income$5,130RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$5,130OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,506,804TotalRevenueColumnAmt
Related Or Exempt Func Income$10,490,074RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$440ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$782,793TotalAmt
Program Services$673,664ProgramServicesAmt
Management And General$109,129ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,484,781TotalAmt
Program Services$4,839,528ProgramServicesAmt
Management And General$645,253ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$191,392TotalAmt
Program Services$157,304ProgramServicesAmt
Management And General$34,088ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$962,088TotalAmt
Program Services$729,394ProgramServicesAmt
Management And General$232,694ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$538,093TotalAmt
Program Services$473,948ProgramServicesAmt
Management And General$64,145ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$20,952TotalAmt
Management And General$20,952ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$84,800TotalAmt
Management And General$84,800ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$531,596TotalAmt
Program Services$531,596ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$6,921TotalAmt
Program Services$2,839ProgramServicesAmt
Management And General$4,082ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,050TotalAmt
Management And General$1,050ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$200,418TotalAmt
Program Services$200,418ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PURCHASED PROFESSIONAL$894,116$871,440$22,676
SUPPLIES$322,244$285,690$36,554
MISCELLANEOUS$303,423$209,583$93,840
TUTORING EXPENSE$180,953$180,953

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$144,430TotalAmt
Program Services$82,922ProgramServicesAmt
Management And General$61,508ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,650,050TotalAmt
Program Services$9,239,279ProgramServicesAmt
Management And General$1,410,771ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,127,640BOYAmt
EOY$3,582,747EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,675,076BOYAmt
EOY$1,399,705EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$69,449BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,833,508LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,539,008LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,074,578BOYAmt
EOY$2,294,500EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$143,264BOYAmt
EOY$166,229EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$78,944BOYAmt
EOY$74,522EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$7,168,951BOYAmt
EOY$7,517,703EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$635,524BOYAmt
EOY$1,180,860EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$2,176,301BOYAmt
EOY$2,090,670EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$60,338BOYAmt
EOY$73,331EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,872,163BOYAmt
EOY$3,344,861EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,667,271BOYAmt
EOY$3,360,655EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$629,517BOYAmt
EOY$812,187EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,296,788BOYAmt
EOY$4,172,842EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,168,951BOYAmt
EOY$7,517,703EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$143,246ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$19,300NetUnrlzdGainsLossesInvstAmt
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 Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$70,000OtherCostOrOtherBasisAmt
Book Value$70,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,905,905OtherCostOrOtherBasisAmt
Depreciation$1,837,776DepreciationAmt
Book Value$1,068,129BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,591,788OtherCostOrOtherBasisAmt
Depreciation$1,615,201DepreciationAmt
Book Value$976,587BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$391,898OtherCostOrOtherBasisAmt
Depreciation$230,354DepreciationAmt
Book Value$161,544BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$873,917OtherCostOrOtherBasisAmt
Depreciation$855,677DepreciationAmt
Book Value$18,240BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,294,500TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DUE TO BROOKFIELD ELEMENTARY$65,932
DUE TO BRROKFIELD T2C$7,399
FieldValueIRS element (for citing)
Total Liability$73,331TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$10,529,474TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$19,300NetUnrealizedGainsInvstAmt
Other Revenue$3,370OtherRevenueAmt
Revenue Not Reported$22,670RevenueNotReportedAmt
Revenue Subtotal$10,506,804RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$10,506,804TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$10,653,420TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$3,370OtherExpensesIncludedAmt
Expenses Not Reported$3,370ExpensesNotReportedAmt
Expenses Subtotal$10,650,050ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$10,650,050TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE CORPORATION IS RECOGNIZED AS A CHARITABLE, NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CORPORATION IS ANEXEMPT ENTITY UNDER TITLE 15 OF THE STATE OF NEW JERSEY, CORPORATIONS AND ASSOCIATIONS NOT-FOR-PROFIT ACT. ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAX HAS BEEN PRESENTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT HAS STATED THAT ALL TAX RETURNS HAVE BEEN FILED AND APPLICABLE TAXES PAID IN A TIMELY MANNER. THE CORPORATION FOLLOWS THE PROVISIONS OF FASB ASC, INCOME TAXES. THE STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION AS THEY RELATE TO THOSE TAX POSITIONS. THE CORPORATION DOES NOT EXPECT A SIGNIFICANT INCREASE OR DECREASE TO THE TOTAL AMOUNTS OF UNRECOGNIZED TAX POSITIONS DURING THE FISCAL YEAR ENDED JUNE 30, 2024. HOWEVER, THE CORPORATION IS SUBJECT TO REGULAR AUDIT BY TAX AUTHORITIES, INCLUDING A REVIEW OF ITS NONPROFIT STATUS, WHICH THE SCHOOL BELIEVES WOULD BE UPHELD UPON EXAMINATION. THE CORPORATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS TAX RETURNS. NONETHELESS, THE AMOUNTS ULTIMATELY PAID, IF ANY, UPON RESOLUTION OF THE ISSUES RAISED BY THE TAXING AUTHORITIES MAY DIFFER MATERIALLY FROM THE AMOUNTS ACCRUED FOR EACH YEAR. AS REQUIRED BY LAW, THE CORPORATION FILES AN INFORMATIONAL RETURN WITH THE UNITED STATES FEDERAL GOVERNMENT ON AN ANNUAL BASIS - FORM 990 WITH THE INTERNAL REVENUE SERVICE. THIS RETURN IS SUBJECT TO EXAMINATION BY THIS AUTHORITY WITHIN THREE YEARS FROM THE LATEST FILING DATE.
PART XI, LINE 2D - OTHER ADJUSTMENTS:DIRECT FUNDRAISING EXPENSES 3,370.
PART XII, LINE 2D - OTHER ADJUSTMENTS:DIRECT FUNDRAISING EXPENSES 3,370.

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 Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, PART I, LINE 3FormAndLineReferenceDesc
ExplanationBROOKFIELD SCHOOLS PROVIDES A COMMUNITY BASED NON-PROFIT SCHOOL FOR EMOTIONALLY DISTURBED STUDENTS WITH A HIGHLY-DEVELOPED THERAPEUTIC ORIENTATION WHO ARE REFERRED BY PUBLIC AND PRIVATE SCHOOLS. NO DISCRIMINATION IS PERMITTED AS STATED IN THE SCHOOL'S BYLAWS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
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 (3 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
PATRICK KIERNAN
EXECUTIVE DIRECTOR$215,311$0$0$0$0$0$13,150$0$19,769$0$248,230$0$0$0
CARRIEANN OLIVERO
SCHOOL BUSINESS ADMINISTRA$157,008$0$0$0$0$0$9,287$0$64,875$0$231,170$0$0$0
NANCY MORAN
DIRECTOR OF SPECIAL PROJEC$133,032$0$0$0$0$0$8,602$0$19,648$0$161,282$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BBROOKFIELD SCHOOLS HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS PROVIDED TO THE MEMBERS OF THE ORGANIZATION'S GOVERNING BODY FOR ANY COMMENTS PRIOR TO ITS SUBMISSION. THE GOVERNING BODY IS PROVIDED WITH A REASONABLE AMOUNT OF TIME TO REVIEW THE FORM 990. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED THROUGH MANAGEMENT TO THE OUTSIDE ACCOUNTING FIRM. ANY APPLICABLE ISSUES ARE ADDRESSED PRIOR TO THE RETURN BEING FINALIZED AND APPROVED FOR FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IT REGULARLY MONITORS AND ENFORCES. THE BOARD MANDATES THAT ALL MEMBERS OF MANAGEMENT AND THE GOVERNING BODY SIGN A CONFLICT OF INTEREST POLICY ANNUALLY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS, GOVERNING BODY AND MANAGEMENT WILL INVESTIGATE THE ISSUE. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST MANAGEMENT AND THE GOVERNING BODY WILL BE NOTIFIED IMMEDIATELY. THE MEMBER WILL NOT BE ALLOWED TO VOTE OR BE A PART OF ANY DECISIONS ABOUT ANY SUCH TRANSACTIONS THAT HAVE TO DO WITH THE CONFLICT UNTIL SUCH TIME THAT THERE IS NO LONGER A CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15THE COMPENSATION OF THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES, AN INDEPENDENT BODY.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE BY UPON WRITTEN REQUEST AT THE ORGANIZATIONS OFFICE AT 1009 BERLIN ROAD, CHERRY HILL, NJ 08034. IN ADDITION FORM 1023 AS WELL AS THE FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST AT THE ORGANIZATIONS OFFICE.
FORM 990 PART XII, LINE 2CTHERE WAS NO CHANGE FROM THE PRIOR YEAR.

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