2017-01-13T16:45:07-05:00 2016-06-30 462108854 KENDALL PREBOLA AND JONES LLC PO BOX 259 BEDFORD PA 155220259 990 2015-07-01 204497716 BRIYA PUBLIC CHARTER SCHOOL BRIY 2022327777 2333 ONTARIO ROAD NW WASHINGTON DC 20009 BILL BLETZINGER DIR. FINANCE & ADMIN 2022327777 2017-01-13 ALLEN W HESS CPA P01266125 8146231880 2017-01-13 2015 2021-01-29 14:40:06Z BILL BLETZINGER 7830249 false X WWW.BRIYA.ORG X 2005 DC BRIYA PCS IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE DC GOVERNMENT THROUGH THE DC PUBLIC CHARTER SCHOOL BOARD, PROVIDING HIGH QUALITY EDUCATION FOR ADULTS AND CHILDREN THAT EMPOWERS FAMILIES THROUGH A CULTURALLY SENSITIVE FAMILY LITERACY MODEL. 11 11 43 11 0 684965 1395962 6512776 6341808 66738 55520 36959 7264479 7830249 0 0 3560996 4244012 0 27020 1485514 1556612 5046510 5800624 2217969 2029625 13573767 33918065 2136849 19992522 11436918 13925543 X BRIYA PCS IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE DC GOVERNMENT THROUGH THE DC PUBLIC CHARTER SCHOOL BOARD, PROVIDING HIGH QUALITY EDUCATION FOR ADULTS AND CHILDREN THAT EMPOWERS FAMILIES THROUGH A CULTURALLY SENSITIVE FAMILY LITERACY MODEL. false false 4963542 6341808 THE BRIYA PUBLIC CHARTER SCHOOL IS A MULTICULTURAL FAMILY LITERACY EXPERIENCE TO PARENTS AND THEIR CHILDREN. THE PROGRAM CREATES A PLACE WHERE PARENTS CAN LEARN NECESSARY ENGLISH LITERACY AND PARENTING SKILLS AND CHILDREN ARE PREPARED FOR FUTURE SCHOOL SUCCESS. THE PROGRAM BUILDS ON FAMILIES' STRENGTHS AND PROVIDES THE TOOLS AND SUPPORT FOR IMPROVING EDUCATIONAL, ECONOMIC, AND SOCIAL OPPORTUNITIES. THE SCHOOL WORKS IN COLLABORATION WITH MARY'S CENTER FOR MATERNAL AND CHILD CARE INC., AND BANCROFT ELEMENTARY SCHOOL. 4963542 true true false false false false false false false false true false false true true true false true true false false false false false false false false false false false false false false false false false false false false false false false true true false false false true 122 0 true 43 true false false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true true false X BILL BLETZINGER 2022327777 2333 ONTARIO ROAD NW WASHINGTON DC 20009 JOEL GOERING BOARD CHAIR 2.00 X X 0 0 0 JULIA TORO BOARD VICE C 2.00 X X 0 0 0 EMMANUEL CAUDILLO BOARD TREASU 2.00 X X 0 0 0 LILY BRADLEY BOARD TREASU 2.00 X X 0 0 0 YIZEL ROMERO OCTAVIANO BOARD SECRET 2.00 X X 0 0 0 CHARLOTTE BAER TRUSTEE 2.00 X 0 0 0 ELIZABETH BOWMAN TRUSTEE 2.00 X 0 0 0 DORIS GARAY TRUSTEE 2.00 X 0 0 0 WHYTNI KERNODLE TRUSTEE 2.00 X 0 0 0 YAPSIS PALACIOS TRUSTEE 2.00 X 0 0 0 DEBORAH SPITZ TRUSTEE 2.00 X 0 0 0 NISHIT SHETH TRUSTEE 2.00 X 0 0 0 TODD SHEARS TRUSTEE 2.00 X 0 0 0 BILL BLETZINGER DIR. FINANCE 40.00 X 98956 0 7372 CHRISTINE R MCKAY EXECUTIVE DI 32.00 X 104238 0 7766 203194 15138 1 false false false 1352896 43066 1395962 PER PUPIL FUNDING ALLOCATION 900099 4771607 4771607 PER PUPIL FACILITIES ALLOWANC 900099 1552628 1552628 STUDENT FEES 900099 14721 14721 EDUCATION PROGRAM FEES 900099 2852 2852 6341808 55520 55520 CAPITALIZED LOAN COSTS 36959 36959 36959 7830249 6341808 92479 227382 100345 116299 10738 3521058 3134096 375454 11508 219754 189660 28691 1403 275818 238048 36010 1760 173165 87106 86059 25200 15715 9485 118912 76011 42901 200103 187465 12564 74 77522 67418 9995 109 173432 151070 22362 216671 187319 27936 1416 80873 80873 143336 122805 20519 12 19687 17148 2539 DIRECT STUDENT COST 178424 178424 STAFF DEVELOPMENT COSTS 86456 75309 11147 OTHER EXPENSES 46283 40316 5967 BUSINESS FEES AND DUES 13438 11705 1733 3110 2709 401 5800624 4963542 810062 27020 254823 1508908 10523387 5469795 293968 174924 67235 190132 24610409 670381 424180 23940028 2010174 2634278 13573767 33918065 519398 10587918 7807293 1617451 1597311 2136849 19992522 X 11434918 13923543 2000 2000 11436918 13925543 13573767 33918065 X 2029625 459000 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 285013 238828 46185 873653 431553 442100 23451743 23451743 23940028 CAPITAL LEASEHOLD - GEORGIA AVENUE 1713750 DEPOSITS 473251 LOAN COSTS 447277 2634278 CAPITAL LEASES 1596552 DEPOSITS HELD FOR OTHERS 759 1597311 X 7924111 93862 93862 7830249 7830249 5894486 93862 93862 5800624 5800624 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE SCHOOL'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2016, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2016, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2012 THROUGH 2014 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ORGANIZATION FILES TAX RETURNS. IT IS THE SCHOOL'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. AS OF JUNE 30, 2016, THE SCHOOL HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES. true false false true true true true false false false false false false false false true false false SCHEDULE E, LINE 3 THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE DC GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO CHARTER SCHOOLS. THE RACIALLY NONDISCRIMINATORY POLICY IS INCLUDED IN MOST OF THE SCHOOLS LITERATURE AND IS INCLUDED ON ITS WEBSITE. SCHEDULE E, LINE 4 THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE DC GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO CHARTER SCHOOLS. SCHEDULE E, LINE 6 THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE DC GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO CHARTER SCHOOLS. SCHEDULE E, LINE 7 THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE DC GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO CHARTER SCHOOLS. FORM 990 - ORGANIZATION'S MISSION BRIYA PCS IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE DC GOVERNMENT THROUGH THE DC PUBLIC CHARTER SCHOOL BOARD, PROVIDING HIGH QUALITY EDUCATION FOR ADULTS AND CHILDREN THAT EMPOWERS FAMILIES THROUGH A CULTURALLY SENSITIVE FAMILY LITERACY MODEL. FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE AND ADMIN REVIEW THE FORM 990 AND THEN A COPY IS FORWARDED TO ALL BOARD MEMBERS FOR REVIEW AND APPROVAL BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY THE CONFLICT OF INTEREST POLICY IS REVIEWED WITH ALL BOARD MEMBERS AND KEY EMPLOYEES. ANY CONFLICT OF INTEREST ISSUES THAT ARISE ARE REQUIRED TO BE DOCUMENTED AND ADDRESSED ON AN ONGOING BASIS. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS AT A REGULAR MEETING. A PERFORMANCE REVIEW IS CONDUCTED AND A COMPARISON OF SALARY CONSIDERED IN RELATION TO OTHER SIMILAR ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 15B ALL KEY EMPLOYEE SALARY AMOUNTS ARE REVIEWED BY THE EXECUTIVE DIRECTOR ANNUALLY AND APPROVED BY THE BOARD OF DIRECTORS AS PART OF THE ANNUAL BUDGET APPROVAL AND REVIEW. THE EXECUTIVE DIRECTOR'S SALARY AMOUNT IS ANNUALLY REVIEWED, ADJUSTED, AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 THE DOCUMENTS ARE AVAILABLE UPON REQUEST FOR INSPECTION AT THE SCHOOL AND A COPY MAY BE OBTAINED AT THE SCHOOL. FORM 990, PART XI, LINE 9 BRIYA PUBLIC CHARTER SCHOOL AND BRIDGES PUBLIC CHARTER SCHOOL FORMED MAMIE D. LEE, LLC (THE LLC), WHICH WAS ESTABLISHED TO LEASE A SCHOOL BUILDING FROM THE DC GOVERNMENT. THIS SCHOOL BUILDING WAS RENOVATED BY THE LLC IN ORDER TO BE SUBLEASED TO BRIYA AND BRIDGES PUBLIC CHARTER SCHOOLS FOR THE SUBSEQUENT 2016-2017 SCHOOL YEAR. THESE TWO SCHOOLS, WHO ARE BOTH 501(C)(3) ORGANIZATIONS, ARE THE ONLY MEMBERS OF THE LLC. ALL TRANSACTIONS OF THE LLC ARE CONSOLIDATED WITH THE TRANSACTIONS OF BRIYA PUBLIC CHARTER SCHOOL BASED ON CONTROLLING INTERESTS OF THE LLC. ON MARCH 28, 2016, BRIDGES PUBLIC CHARTER SCHOOL MADE AN INITIAL CAPITAL CONTRIBUTION OF 459,000 TO MAMIE D. LEE, LLC, WHICH WAS THEIR CONTRIBUTED CAPITAL BALANCE AS OF JUNE 30, 2016. MAMIE D LEE LLC 1250 TAYLOR ST NW WASHINGTON DC 20011 473044444 PROPERTY DC 24073710 BRIYA PUBLIC CHARTER SCHOOL BRIDGES PUBLIC CHARTER SCHOOL 100 GALLATIN STREET NE WASHINGTON DC 20011 731681983 SUPPORT DC 501C3 2 NA false false false true false true false false false false false false false false false false false false false false BRIDGES PUBLIC CHARTER SCHOOL C 459000 BOOK VALUE BRIDGES PUBLIC CHARTER SCHOOL E 7807293 BOOK VALUE