BROOKHAVEN INNOVATION ACADEMY: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: BROOKHAVEN INNOVATION ACADEMY (EIN 47-4087305)
Tax period: 2019-07-01 to 2020-06-30
Filed: 2021-05-17
IRS object ID: 202141379349309254
Schema version: 2019v5.2
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
Form 990
Schedule A
Schedule D
Schedule E
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-05-17T17:20:43-05:00	ReturnTs
Tax Period End	2020-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	580692043	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MAULDIN & JENKINS LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	200 GALLERIA PKWY SE STE 1700	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	303395946	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	474087305	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BROOKHAVEN INNOVATION ACADEMY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BROO	BusinessNameControlTxt
Phone	7705381550	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	186 HUNTER STREET	AddressLine1Txt
City	NORCROSS	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30071	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ADAM CASKEY	PersonNm
Person Title	BOARD CHAIR	PersonTitleTxt
Phone	7705381550	PhoneNum
Signature	2021-04-10	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MARY JO ALEXANDER	PreparerPersonNm
PTIN	P00002534	PTIN
Phone	7709558600	PhoneNum
Preparation	2021-04-10	PreparationDt

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Principal Officer	ADAM CASKEY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	186 HUNTER STREET	AddressLine1Txt
City	NORCROSS	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30071	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$6,075,316	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	HTTPS://BIASCHOOL.ORG/	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2014	FormationYr
Legal Domicile State	GA	LegalDomicileStateCd
Activity Or Mission	BIA IS A SCHOOL COMMUNITY USING A CAREFULLY CRAFTED COMBINATION OF INSTRUCTIONAL METHODS THAT WE REFER TO AS "DEEPER LEARNING BY DESIGN", WHERE EVERY STUDENT WILL MASTER A CORE RESEARCH-BASED, COLLEGE PREPARATORY, BLENDED LEARNING CURRICULUM, WITH A COMPLIMENTARY PROJECT-BASED LEARNING FOCUS ON SCIENCE, TECHNOLOGY, ENGINEERING AND MATH ("STEM"), WITH COMPUTER CODING INTEGRATED AS A COMPONENT OF THE CORE PROGRAM.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	97	TotalEmployeeCnt
Total Volunteers	15	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$5,174,101	PYContributionsGrantsAmt
CY Contributions Grants	$6,002,677	CYContributionsGrantsAmt
PY Program Service Revenue	$64,373	PYProgramServiceRevenueAmt
CY Program Service Revenue	$51,514	CYProgramServiceRevenueAmt
PY Investment Income	-$9,371	PYInvestmentIncomeAmt
CY Investment Income	-$329,212	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$5,229,103	PYTotalRevenueAmt
CY Total Revenue	$5,724,979	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$3,107,021	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,756,939	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,597,159	PYOtherExpensesAmt
CY Other Expenses	$2,451,451	CYOtherExpensesAmt
PY Total Expenses	$6,704,180	PYTotalExpensesAmt
CY Total Expenses	$6,208,390	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,475,077	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$483,411	CYRevenuesLessExpensesAmt
Total Assets BOY	$15,238,535	TotalAssetsBOYAmt
Total Assets EOY	$14,460,858	TotalAssetsEOYAmt
Total Liabilities BOY	$16,275,317	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$15,981,051	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$1,036,782	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$1,520,193	NetAssetsOrFundBalancesEOYAmt
Mission	BROOKHAVEN INNOVATION ACADEMY WILL PROVIDE STUDENTS WITH AN EDUCATION THAT MAXIMIZES THE REALIZATION OF THEIR INDIVIDUAL TALENTS AND PREPARES THEM FOR SUCCESS IN A TECHNOLOGY AND INFORMATION DRIVEN 21ST CENTURY ECONOMY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$5,309,745	ExpenseAmt
Revenue	$51,514	RevenueAmt
Desc	AT BROOKHAVEN INNOVATION ACADEMY WE BELIEVE THAT EVERY CHILD HAS GIFTS AND TALENTS THAT MUST BE DISCOVERED AND NURTURED. WE ARE RELENTLESS IN ENSURING THAT ALL CHILDREN REACH THEIR HIGHEST POTENTIAL. A BIA EDUCATION IS ONE THAT SUPPORTS STRONG INTELLECTUAL, PHYSICAL, SOCIAL AND EMOTIONAL GROWTH.	Desc
Total Program Service Expenses	$5,309,745	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	21	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	97	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BROOKHAVEN INNOVATION ACADEMY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7705381550	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	186 HUNTER STREET	AddressLine1Txt
City	NORCROSS	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30071	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
JULIE TOLBERT
HEAD OF SCHOOL	40.00	Yes (X)	$103,192	$0	$38,821
ADAM CASKEY
BOARD CHAIR	1.00	Yes (X)	$0	$0	$0	Yes (X)
KELLY MANDY
VICE PRESIDENT	1.00	Yes (X)	$0	$0	$0	Yes (X)
ZENNIE LYNCH JR
TREASURER, FINANCE CHAIR	1.00	Yes (X)	$0	$0	$0	Yes (X)
VERONICA JOHNSON
SECRETARY, ACADEMIC COMMITTEE CHAIR	1.00	Yes (X)	$0	$0	$0	Yes (X)
WALTER BELL
BOARD MEMBER, OPERATIONS C	1.00		$0	$0	$0	Yes (X)
MICHAEL WALKER
BOARD MEMBER	1.00		$0	$0	$0	Yes (X)
JONATHAN SCHWARTZ
BOARD MEMBER	1.00		$0	$0	$0	Yes (X)
FRED SCHROER
BOARD MEMBER	1.00		$0	$0	$0	Yes (X)
MICHAEL PINK
BOARD MEMBER	1.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$103,192	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$38,821	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
MCGUIRE WOODS
800 E CANAL STREET	RICHMOND	VA	23219	LEGAL	$208,326
ED INNOVATION PARTNERS LLC
6986 HIGHWAY 376 EAST	LAKE PARK	GA	31636	SCHOOL STRATEGIC CONSULTING	$140,000

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Government Grants	$5,884,139	GovernmentGrantsAmt
All Other Contributions	$118,538	AllOtherContributionsAmt
Total Contributions	$6,002,677	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
FIELD TRIPS	611110	$31,607	$31,607
OTHER	611110	$14,661	$14,661
CLUB DUES	611110	$3,536	$3,536
AFTER SCHOOL CARE	611110	$1,710	$1,710

Field	Value	IRS element (for citing)
Total Program Service Revenue	$51,514	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$21,125	TotalRevenueColumnAmt
Exclusion	$21,125	ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$350,337	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$350,337	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$350,337	TotalRevenueColumnAmt
Exclusion	-$350,337	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,724,979	TotalRevenueColumnAmt
Related Or Exempt Func Income	$51,514	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$329,212	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$146,349	TotalAmt
Management And General	$146,349	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,274,813	TotalAmt
Program Services	$1,964,583	ProgramServicesAmt
Management And General	$310,230	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$1,094,320	TotalAmt
Program Services	$904,361	ProgramServicesAmt
Management And General	$189,959	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$194,860	TotalAmt
Program Services	$176,402	ProgramServicesAmt
Management And General	$18,458	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$46,597	TotalAmt
Program Services	$41,080	ProgramServicesAmt
Management And General	$5,517	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$12,014	TotalAmt
Management And General	$12,014	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$25,025	TotalAmt
Management And General	$25,025	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$412,472	TotalAmt
Program Services	$380,415	ProgramServicesAmt
Management And General	$32,057	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$22,968	TotalAmt
Program Services	$22,424	ProgramServicesAmt
Management And General	$544	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$224,055	TotalAmt
Program Services	$188,226	ProgramServicesAmt
Management And General	$35,829	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$234,308	TotalAmt
Program Services	$226,642	ProgramServicesAmt
Management And General	$7,666	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$19,521	TotalAmt
Program Services	$8,804	ProgramServicesAmt
Management And General	$10,717	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$31,843	TotalAmt
Program Services	$26,128	ProgramServicesAmt
Management And General	$5,715	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$713,087	TotalAmt
Program Services	$713,087	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$275,365	TotalAmt
Program Services	$275,365	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$34,016	TotalAmt
Management And General	$34,016	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
INSTRUCTIONAL SUPPLIES	$165,272	$134,782	$30,490
EXPENDABLE EQUIPMENT	$115,812	$115,812
BOOKS	$79,957	$79,957
OTHER EXPENSES	$42,543	$42,543

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$43,193	TotalAmt
Program Services	$9,134	ProgramServicesAmt
Management And General	$34,059	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,208,390	TotalAmt
Program Services	$5,309,745	ProgramServicesAmt
Management And General	$898,645	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$924,628	BOYAmt
EOY	$1,656,195	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,626,423	BOYAmt
EOY	$1,399,799	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$213,438	BOYAmt
EOY	$325,245	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$500	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$9,423,216	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$721,722	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$8,565,603	BOYAmt
EOY	$8,701,494	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,908,443	BOYAmt
EOY	$2,377,625	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$15,238,535	BOYAmt
EOY	$14,460,858	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$884,420	BOYAmt
EOY	$639,833	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$9,595,000	BOYAmt
EOY	$9,595,000	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$1,755,000	BOYAmt
EOY	$1,755,000	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$950,000	BOYAmt
EOY	$452,192	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,090,897	BOYAmt
EOY	$3,539,026	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$16,275,317	BOYAmt
EOY	$15,981,051	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	-$1,036,782	BOYAmt
EOY	-$1,520,193	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$1,036,782	BOYAmt
EOY	-$1,520,193	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$15,238,535	BOYAmt
EOY	$14,460,858	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$483,411	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Other	Yes (X)	MethodOfAccountingOtherInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,565,182	OtherCostOrOtherBasisAmt
Book Value	$3,565,182	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,307,334	OtherCostOrOtherBasisAmt
Depreciation	$254,349	DepreciationAmt
Book Value	$5,052,985	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$550,700	OtherCostOrOtherBasisAmt
Depreciation	$467,373	DepreciationAmt
Book Value	$83,327	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$8,701,494	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
DEFERRED OUTFLOWS OF RESOURCES	$2,366,131
CONSTRUCTION IN PROGRESS	$11,494

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$2,377,625	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
DEFERRED INFLOWS OF RESOURCES	$123,321
NET PENSION LIABILITY	$3,415,705

Field	Value	IRS element (for citing)
Total Liability	$3,539,026	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$6,075,316	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$6,075,316	RevenueSubtotalAmt
Other Revenues Not Included	-$350,337	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$350,337	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$5,724,979	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$6,558,727	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$350,337	OtherExpensesIncludedAmt
Expenses Not Reported	$350,337	ExpensesNotReportedAmt
Expenses Subtotal	$6,208,390	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$6,208,390	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS TO DISCLOSE UNDER ASC 740.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	LOSS ON DISPOSITION OF FIXED ASSETS -350,337.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	LOSS ON DISPOSITION OF FIXED ASSETS 350,337.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	THE LOTTERY FOR BROOKHAVEN INNOVATION ACADEMY ENROLLMENT IS OPEN TO ANY STUDENT WHO IS CURRENTLY RESIDING IN THE STATE OF GEORGIA.
SCHEDULE E, PART I, LINE 6	THE ORGANIZATION RECEIVES COMPENSATION FOR SERVICES IN THE FORM OF AWARDS, GRANTS, AND OTHER SUBSIDIES FROM FEDERAL AND STATE GOVERNMENTS, WHICH ALSO INCLUDES FUNDING FOR STUDENT ENROLLMENT.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	DOWNTOWN DEVELOPMENT AUTHORITY OF THE CITY OF NORCROSS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	586000632	BondIssuerEIN
CUSIP	65558DAA8	CUSIPNum
Bond Issued	2019-06-27	BondIssuedDt
Issue Price	$9,595,000	IssuePriceAmt
Purpose	SEE PART VI	PurposeDesc
Defeased	0	DefeasedInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Pool Financing	0	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Total Proceeds	$9,595,000	TotalProceedsAmt
In Reserve Fund	$727,318	InReserveFundAmt
Capitalized Interest	$287,850	CapitalizedInterestAmt
Issuance Costs From Proceeds	$194,240	IssuanceCostsFromProceedsAmt
Capital Expenditures	$8,197,094	CapitalExpendituresAmt
Other Spent Proceeds	$188,498	OtherSpentProceedsAmt
Substantial Completion	2019	SubstantialCompletionYr
Refunding Tax Exempt Bonds	0	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	0	RefundingTaxableBondsInd
Final Allocation Made	Yes (1)	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (1)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	0	Form8038TFiledInd
Rebate Not Due Yet	Yes (1)	RebateNotDueYetInd
Exception To Rebate	0	ExceptionToRebateInd
No Rebate Due	0	NoRebateDueInd
Variable Rate Issue	0	VariableRateIssueInd
Hedge Identified In Bks And Rec	0	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	0	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	0	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	Yes (1)	ProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE K, PART I, BOND ISSUES:	FormAndLineReferenceDesc
Explanation	(F) DESCRIPTION OF PURPOSE: (I) FINANCING ALL OR A PORTION OF THE COSTS OF THE ACQUISITION, CONSTRUCTION, INSTALLATION, EQUIPMENT, AND RELOCATION EXPENSES, OF CERTAIN EDUCATIONAL AND/OR RECREATIONAL FACILITIES, EQUIPMENT AND/OR INFRASTRUCTURE FOR THE ACADEMY, INCLUDING THE ACQUISITION OF REAL PROPERTY AND CERTAIN RENOVATIONS TO THE EXISTING 48,000 SQUARE FOOT SCHOOL BUILDING AND A SEPARATE APPROXIMATE 4,000 SQUARE FOOT GYMNASIUM, (II) FINANCING OR REFINANCING CERTAIN COSTS OF RENOVATIONS TO EDUCATIONAL FACILITIES AND LAND LOCATED ON THE EXISTING CAMPUS, AND CERTAIN ADDITIONAL COSTS, (III) FUNDING A DEBT SERVICE FUND, (IV) FUNDING CAPITALIZED INTEREST, WORKING CAPITAL AND OPERATING RESERVES, AND (V) PAYING CERTAIN COSTS ASSOCIATED WITH ISSUING THE SERIES 2019 BONDS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	A COPY OF THE 990 WAS REVIEWED BY MEMBERS OF THE BOARD BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12C	BROOKHAVEN INNOVATION ACADEMY HAS A FORMAL CODE OF ETHICS AND CONFLICT OF INTEREST POLICY. EACH MEMBER OF THE BOARD OF DIRECTORS SIGNS AND ACKNOWLEDGES IT. IF A BOARD MEMBER VIOLATES THE POLICY, THE BOARD MAY CHOOSE TO CONDUCT A HEARING CONCERNING A POSSIBLE VIOLATION OF THIS CODE OF ETHICS BY A MEMBER OF THE BOARD. THIS REQUIRES A MOTION AND 2/3 VOTE. THE BOARD MEMBER ACCUSED OF VIOLATING THIS CODE OF ETHICS WILL HAVE THIRTY (30) DAYS NOTICE PRIOR TO A HEARING ON THE MATTER. THE ACCUSED BOARD MEMBER MAY BRING WITNESSES ON HIS OR HER BEHALF TO THE HEARING, AND THE BOARD MAY ELECT TO CALL WITNESSES TO INQUIRE INTO THE MATTER. IF FOUND BY A VOTE OF TWO-THIRDS OF ALL THE MEMBERS OF THE BOARD THAT THE ACCUSED BOARD MEMBER HAS VIOLATED THIS CODE OF ETHICS, THE BOARD SHALL DETERMINE AN APPROPRIATE SANCTION. A RECORD OF THE DECISION OF THE BOARD TO SANCTION A BOARD MEMBER FOR A VIOLATION OF THIS CODE OF ETHICS SHALL BE PLACED IN THE PERMANENT MINUTES OF THE BOARD.
FORM 990, PART VI, SECTION B, LINE 15	PRIOR TO HIRING, BIA'S PERSONNEL COMMITTEE RESEARCHES AND ANALYZES COMPARABLE POSITIONS IN NEARBY SCHOOL DISTRICTS TO ASSESS THE APPROPRIATE PAYMENT FOR ALL POSITIONS.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND ON THE ORGANIZATION'S WEBSITE.
FORM 990, PART XII, LINE 2C:	THERE WERE NO CHANGES TO THE ORGANIZATION'S AUDIT OVERSIGHT OR INDEPENDENT ACCOUNTANT SELECTION PROCESSES.