2015-01-22T10:24:27-06:00 2014-06-30 462108854 KENDALL PREBOLA AND JONES LLC PO BOX 259 BEDFORD PA 155220259 990 2013-07-01 204497716 BRIYA PUBLIC CHARTER SCHOOL BRIY 2022327777 2333 ONTARIO ROAD NW WASHINGTON DC 20009 CHRISTINE R MCKAY EXECUTIVE DIRECTOR 2022327777 2015-01-22 1 ALLEN W HESS CPA P01266125 8146231880 2015-01-22 X 2013 2016-03-07 17:11:31Z CHRISTINE R MCKAY 2333 ONTARIO ROAD NW WASHINGTON DC 20009 5700247 0 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 34 24 0 0 5198036 5637452 3195 770 57417 62025 0 0 5258648 5700247 0 0 0 0 2704968 3118965 0 0 42512 1229142 1342917 3934110 4461882 1324538 1238365 10110342 11512339 2129758 2293390 7980584 9218949 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. 0 0 3957545 770 THE BRIYA PUBLIC CHARTER SCHOOL IS A MULTICULTURAL FAMILY LITERACY PUBLIC CHARTER SCHOOL DESIGNED TO GIVE AN INTEGRATED EDUCATIONAL 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. 3957545 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 104 0 1 34 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 2022327777 2333 ONTARIO ROAD NW WASHINGTON DC 20009 DANIELA CAROZZA BOARD CHAIR 2.00 X X 0 0 0 EMMANUEL CAUDILLO BOARD TREASURER 2.00 X X 0 0 0 ANABEL CRUZ BOARD SECRETARY 2.00 X X 0 0 0 YIZEL ROMERO OCTAVIANO TRUSTEE 2.00 X 0 0 0 CHARLOTTE BAER TRUSTEE 2.00 X 0 0 0 JANET HUGHES TRUSTEE 2.00 X 0 0 0 JOEL GOERING TRUSTEE 2.00 X 0 0 0 DORIS GARAY-SALM TRUSTEE 2.00 X 0 0 0 JULIA TORO TRUSTEE 2.00 X 0 0 0 WHYTNI KERNODLE TRUSTEE 2.00 X 0 0 0 LILY BRADLEY TRUSTEE 2.00 X 0 0 0 CHRISTINE MCKAY-LEASED EMPLOYEE EXECUTIVE DIRECTOR 32.00 X 100019 0 7451 BILL BLETZINGER-LEASED EMPLOYEE DIRECTOR OF FINANCE & ADMI 40.00 X 90159 0 6717 190178 0 14168 1 0 0 0 0 5611637 25815 5637452 EDUCATION PROGRAM FEES 900099 770 770 770 62025 62025 5700247 770 0 62025 208261 91282 107158 9821 2525793 2345774 155551 24468 171689 153033 16448 2208 213222 190053 20427 2742 128385 90423 37962 7625 6895 730 96541 72495 24046 36814 33288 3526 33785 30425 3235 125 91283 82541 8742 213880 191654 19652 2574 82674 82674 213040 167504 44962 574 18296 16544 1752 DIRECT STUDENT COSTS 236464 236464 STAFF DEVELOPMENT COSTS 163338 147695 15643 BUSINESS FEES AND DUES 13831 12506 1325 OTHER EXPENSES 6961 6295 666 4461882 3957545 461825 42512 4503 254793 7681796 8873987 17212 114187 16609 53514 651829 514620 245823 137209 2144399 2078649 10110342 11512339 301777 355651 174495 301345 1653486 1636394 2129758 2293390 X 7975488 9205048 5096 13901 7980584 9218949 10110342 11512339 1238365 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 235598 227970 7628 411299 286650 124649 4932 4932 137209 CAPITAL LEASEHOLD - GEORGIA AVENUE 1850849 DEPOSIT 227800 2078649 CAPITAL LEASES 1636394 1636394 X 5779556 79309 79309 5700247 0 5700247 4541191 79309 79309 4461882 0 4461882 PART X, LINE 2: IN JUNE 2006, THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED FASB ASC NO. 740-10 [FORMERLY INTERPRETATION NO. 48 (FIN 48)], ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH IS AN INTERPRETATION OF ASC 740'S (FORMERLY SFAS NO. 109), ACCOUNTING FOR INCOME TAXES. FASB ASC NO. 740-10 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE SCHOOL'S FINANCIAL STATEMENTS IN ACCORDANCE WITH ASC 740'S AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FASB ASC NO. 740-10 REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE SCHOOL'S TAX RETURN TO DETERMINE WHETHER THE TAX POSITIONS HAVE A "MORE-LIKELY-THAN-NOT" PROBABILITY OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. THE SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2014, 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, 2014, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2010 THROUGH 2012 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE SCHOOL 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, 2014, THE SCHOOL HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES. 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 0 SCHEDULE E, PART I, LINE 3 THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE D.C. 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, PART I, LINE 4 THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE D.C. GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO CHARTER SCHOOLS. SCHEDULE E, PART I, LINE 6 THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE D.C. GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO CHARTER SCHOOLS. SCHEDULE E, PART I, LINE 7 THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE D.C. GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO CHARTER SCHOOLS. FORM 990, PART VI, SECTION B, LINE 11 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, PART VI, SECTION B, 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, PART VI, SECTION B, LINE 15 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 IS CONSIDERED IN RELATION TO OTHER SIMILAR ORGANIZATIONS. ALL KEY EMPLOYEE SALARY AMOUNTS ARE REVIEWED BY THE EXECUTIVE DIRECTOR ANNUALLY AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE UPON REQUEST FOR INSPECTION AT THE SCHOOL AND A COPY MAY BE OBTAINED AT THE SCHOOL.