BRIGHT STAR SCHOOLS: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- BRIGHT STAR SCHOOLS (EIN 55-0806673)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-04-22
- IRS object ID
- 201521129349300437
- Schema version
- 2013v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-04-22T16:53:48-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 952242818 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VICENTI LLOYD & STUTZMAN | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2210 E ROUTE 66 STE 100 | AddressLine1 |
| City | GLENDORA | City |
| State | CA | State |
| ZIP Code | 917404676 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 550806673 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRIGHT STAR CHARTER SCHOOLS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BRIG | BusinessNameControlTxt |
| Phone | 3239549957 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2636 S MANSFIELD AVE | AddressLine1 |
| City | LOS ANGELES | City |
| State | CA | State |
| ZIP Code | 90016 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHINA HABTE | PersonNm |
| Person Title | CONTROLLER | PersonTitleTxt |
| Phone | 3239549957 | PhoneNum |
| Signature | 2015-02-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WADE MCMULLEN CPA | PreparerPersonNm |
| PTIN | P00541671 | PTIN |
| Phone | 6268577300 | PhoneNum |
| Preparation | 2015-04-17 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LARRY KLEIN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2636 S MANSFIELD AVE | AddressLine1 |
| City | LOS ANGELES | City |
| State | CA | State |
| ZIP Code | 90016 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $19,013,830 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | BRIGHTSTARSCHOOLS.ORG | WebsiteAddressTxt |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF BRIGHT STAR SCHOOLS IS TO OPEN MINDS AND DOORS BY PROVIDING A RIGOROUS COLLEGE-PREPARATORY EDUCATION, OFFERING INDIVIDUAL ATTENTION, AND TEACHING SKILLS NECESSARY FOR STUDENTS TO MAKE GOOD LIFE CHOICES. THROUGH BRIGHT STAR'S CULTURE OF PERSONAL RESPONSIBILITY, RESPECT, AND ACCOUNTABILITY, STUDENTS LEARN TO BE CONSCIENTIOUS, COMPASSIONATE, AND CREATIVE MEMBERS OF OUR DIVERSE COMMUNITIES. | ActivityOrMissionDesc |
| Contract Termination | Yes (X) | ContractTerminationInd |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 340 | TotalEmployeeCnt |
| Total Volunteers | 300 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $10,544,539 | PYContributionsGrantsAmt |
| CY Contributions Grants | $17,734,108 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $162,730 | PYInvestmentIncomeAmt |
| CY Investment Income | $487,008 | CYInvestmentIncomeAmt |
| PY Other Revenue | $214,538 | PYOtherRevenueAmt |
| CY Other Revenue | $792,714 | CYOtherRevenueAmt |
| PY Total Revenue | $10,921,807 | PYTotalRevenueAmt |
| CY Total Revenue | $19,013,830 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,309,749 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,507,989 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $4,240 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,324,229 | PYOtherExpensesAmt |
| CY Other Expenses | $8,153,818 | CYOtherExpensesAmt |
| PY Total Expenses | $9,633,978 | PYTotalExpensesAmt |
| CY Total Expenses | $18,661,807 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,287,829 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $352,023 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $26,186,016 | TotalAssetsBOYAmt |
| Total Assets EOY | $22,617,134 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,888,554 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,683,975 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $18,297,462 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,933,159 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF BRIGHT STAR SCHOOLS IS TO OPEN MINDS AND DOORS BY PROVIDING A RIGOROUS COLLEGE-PREPARATORY EDUCATION, OFFERING INDIVIDUAL ATTENTION, AND TEACHING SKILLS NECESSARY FOR STUDENTS TO MAKE GOOD LIFE CHOICES. THROUGH BRIGHT STAR'S CULTURE OF PERSONAL RESPONSIBILITY, RESPECT, AND ACCOUNTABILITY, STUDENTS LEARN TO BE CONSCIENTIOUS, COMPASSIONATE, AND CREATIVE MEMBERS OF OUR DIVERSE COMMUNITIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $12,333,152 | ExpenseAmt |
| Desc | PUBLIC CHARTER MIDDLE SCHOOL SERVING GRADES 5 TO 8 AND PUBLIC CHARTER HIGH SCHOOL SERVING GRADES 9 TO 12. | Desc |
| Total Program Service Expenses | $12,333,152 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | Yes (true) | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 41 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 340 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ZEBIB HABTE | PersonNm |
| Phone | 3239549957 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2636 S MANSFIELD AVE | AddressLine1 |
| City | LOS ANGELES | City |
| State | CA | State |
| ZIP Code | 90016 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| JAMES MCGRATH | |||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| HON JEFFREY JOHNSON | |||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| LAWRENCE KLEIN | |||||||
| BOARD CHAIRM | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| AARON CERVANTES | |||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| STEPHEN GREEN | |||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOYCE RICHARDS | |||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BROOKE HANSON | |||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ARI ENGELBERG | |||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $88,292 | $80,375 | $1,594 | ||
| TYLER BAIER | |||||||
| CSO | 40.00 | Yes (X) | $51,041 | $51,487 | $3,535 | ||
| JEFF HILGER | |||||||
| CHF ACADEMIC | 40.00 | $188,308 | $0 | $3,368 | Yes (X) | ||
| MELISSA KAPLAN | |||||||
| HEAD OF SCHO | 40.00 | $117,546 | $0 | $18,428 | Yes (X) | ||
| MONIQUE BONILLA | |||||||
| PRINCIPAL BS | 40.00 | $112,625 | $0 | $12,098 | Yes (X) | ||
| ZEBIB HABTE | |||||||
| CONTROLLER | 40.00 | $52,787 | $58,217 | $4,651 | Yes (X) | ||
| ELIZA KIM | |||||||
| PRINCIPAL RI | 40.00 | $102,328 | $0 | $15,143 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $712,927 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $190,079 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $58,817 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $17,132,769 | GovernmentGrantsAmt |
| All Other Contributions | $601,339 | AllOtherContributionsAmt |
| Total Contributions | $17,734,108 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $487,008 | TotalRevenueColumnAmt |
| Exclusion | $487,008 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ALL OTHER REVENUE | Desc |
| Total Revenue Column | $792,714 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $792,714 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $792,714 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,013,830 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $792,714 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $487,008 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,594 | TotalAmt |
| Management And General | $81,594 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,766,848 | TotalAmt |
| Program Services | $5,943,317 | ProgramServicesAmt |
| Management And General | $2,823,531 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $502,037 | TotalAmt |
| Program Services | $368,918 | ProgramServicesAmt |
| Management And General | $133,119 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $859,740 | TotalAmt |
| Program Services | $577,297 | ProgramServicesAmt |
| Management And General | $282,443 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $297,770 | TotalAmt |
| Program Services | $179,000 | ProgramServicesAmt |
| Management And General | $118,770 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,194,313 | TotalAmt |
| Program Services | $110,222 | ProgramServicesAmt |
| Management And General | $2,084,091 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,328 | TotalAmt |
| Management And General | $67,328 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,547,164 | TotalAmt |
| Program Services | $1,463,990 | ProgramServicesAmt |
| Management And General | $83,174 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,215 | TotalAmt |
| Program Services | $6,950 | ProgramServicesAmt |
| Management And General | $27,025 | ManagementAndGeneralAmt |
| Fundraising | $4,240 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $299,803 | TotalAmt |
| Program Services | $105,972 | ProgramServicesAmt |
| Management And General | $193,831 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $358,778 | TotalAmt |
| Program Services | $314,745 | ProgramServicesAmt |
| Management And General | $44,033 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $706,875 | TotalAmt |
| Program Services | $680,429 | ProgramServicesAmt |
| Management And General | $26,446 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,297 | TotalAmt |
| Program Services | $66,786 | ProgramServicesAmt |
| Management And General | $15,511 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,237 | TotalAmt |
| Management And General | $6,237 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,902 | TotalAmt |
| Management And General | $186,902 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,269 | TotalAmt |
| Management And General | $124,269 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| INSTRUCTIONAL MATERIALS | $1,271,751 | $1,271,751 | |
| DIRECT STUDENT SERVICES | $1,122,600 | $1,122,600 | |
| OTHER EXPENSES | $147,286 | $121,175 | $26,111 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,661,807 | TotalAmt |
| Program Services | $12,333,152 | ProgramServicesAmt |
| Management And General | $6,324,415 | ManagementAndGeneralAmt |
| Fundraising | $4,240 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $382,221 | BOYAmt |
| EOY | $1,471,673 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,945,646 | BOYAmt |
| EOY | $14,055,249 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,774,071 | BOYAmt |
| EOY | $5,659,219 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $181,266 | BOYAmt |
| EOY | $397,639 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,411,566 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $378,212 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $902,812 | BOYAmt |
| EOY | $1,033,354 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,186,016 | BOYAmt |
| EOY | $22,617,134 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $842,269 | BOYAmt |
| EOY | $4,919,315 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,046,285 | BOYAmt |
| EOY | $4,864,290 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,900,370 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,888,554 | BOYAmt |
| EOY | $11,683,975 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,532,802 | BOYAmt |
| EOY | $4,168,499 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,764,660 | BOYAmt |
| EOY | $6,764,660 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,297,462 | BOYAmt |
| EOY | $10,933,159 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,186,016 | BOYAmt |
| EOY | $22,617,134 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $352,023 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$7,716,326 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,989 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,363 | DepreciationAmt |
| Book Value | $19,626 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $860,867 | OtherCostOrOtherBasisAmt |
| Depreciation | $182,557 | DepreciationAmt |
| Book Value | $678,310 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $519,710 | OtherCostOrOtherBasisAmt |
| Depreciation | $184,292 | DepreciationAmt |
| Book Value | $335,418 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,033,354 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PAYABLE TO BRIGHT STAR EDUCATION GRP | Desc |
| Amt | $1,900,370 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,900,370 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $19,013,830 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $19,013,830 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $19,013,830 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $18,661,807 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $18,661,807 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $18,661,807 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. THE ORGANIZATION FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF CALIFORNIA. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | false | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | BRIGHT STAR SCHOOLS FALLS UNDER SECTION 4.03(2)(C). BRIGHT STAR SCHOOLS DRAWS ITS STUDENTS FROM THE LOCAL COMMUNITY, FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO STUDENTS, AND CURRENTLY ENROLLS STUDENTS FROM RACIAL MINORITY GROUPS IN MEANINGFUL NUMBER. AS SUCH, THE REQUIREMENTS OF SECTION 4.03(1) DO NOT |
| SCHEDULE E, LINE 4 | BRIGHT STAR SCHOOLS DOES NOT PROVIDE SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE. |
| SCHEDULE E, LINE 6 | AS PUBLIC CHARTER SCHOOLS, BRIGHT STAR SCHOOLS RECEIVES A PER ADA FEE FROM THE CALIFOPRNIA DEPARTMENT OF EDUCATION FOR EVERY PUPIL ATTENDING THE SCHOOL. ADDITIONALLY, BRIGHT STAR SCHOOLS IS ELIGIBLE FOR LOCAL, STATE, AND FEDERAL PROGRAMS, AND CALIFORNIA LOTTERY FUNDS. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt |
|---|---|---|---|---|---|
| ARI ENGELBERG | |||||
| EXECUTIVE DIRECTOR | $88,292 | $80,375 | $1,594 | $89,886 | $80,375 |
| JEFF HILGER | |||||
| CHF ACADEMIC OFFICE | $188,308 | $3,368 | $191,676 | ||
Schedule N IRS990ScheduleN
Disposition Of Assets Detail DispositionOfAssetsDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Distri Or Expnss Paid | CASH, A/R, LIABILITIES | AssetsDistriOrExpnssPaidDesc |
| Distribution | 2014-06-30 | DistributionDt |
| Fair Market Value Of Asset | $7,716,326 | FairMarketValueOfAssetAmt |
| Method Of FMV Determination | FMV | MethodOfFMVDeterminationTxt |
| EIN | 463566533 | EIN |
| Person | BRIGHT STAR EDUCATION GROUP | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2636 MANSFIELD AVE | AddressLine1 |
| City | LOS ANGELES | City |
| State | CA | State |
| ZIP Code | 90016 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRC Section | 501 (C) 3 | IRCSectionTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor2 | Yes (true) | DirectorOfSuccessor2Ind |
| Employee Of Successor2 | Yes (true) | EmployeeOfSuccessor2Ind |
| Owner Of Successor2 | false | OwnerOfSuccessor2Ind |
| Receive Compensation2 | false | ReceiveCompensation2Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE N, PART II, PAGE 2, LINE 2E | FormAndLineReferenceDesc |
| Explanation | THE FOLLOWING EMPLOYEES AND BOARD MEMBERS BECAME BOARD MEMBERS OF BRIGHT STAR EDUCATION GROUP: STEVE SELCER - CHAIRMAN JOHN MILLER - MEMBER JAMES MIN - MEMBER MICHAEL KAPLAN - MEMBER HON. JEFFREY JOHNSON - MEMBER MARC MITCHELL - MEMBER ARI ENGELBERG - MEMBER THE FOLLWING EMPLOYEE BECAME AN EMPLOYEE OF BRIGHT STAR EDUCATION GROUP" CHINA HABTE - CONTROLLER (ALLOCATED) | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE MISSION OF BRIGHT STAR SCHOOLS IS TO OPEN MINDS AND DOORS BY PROVIDING A RIGOROUS COLLEGE-PREPARATORY EDUCATION, OFFERING INDIVIDUAL ATTENTION, AND TEACHING SKILLS NECESSARY FOR STUDENTS TO MAKE GOOD LIFE CHOICES. THROUGH BRIGHT STAR'S CULTURE OF PERSONAL RESPONSIBILITY, RESPECT, AND ACCOUNTABILITY, STUDENTS LEARN TO BE CONSCIENTIOUS, COMPASSIONATE, AND CREATIVE MEMBERS OF OUR DIVERSE COMMUNITIES. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE DRAFT FORM IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ANNUAL UPDATE OF THE DISCLOSURE. THE ORGANIZATION HAS A STRICT POLICY AGAINST RELATED PARTY TRANSACTIONS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | CURRENTLY THE COMPENSATION OF THE ORGANIZATION'S KEY OFFICERS (CEO AND COO) ARE REVIEWED AND APPROVED BY THE BOARD. THE BOARD REVIEWS AND APPROVES THE BUDGET AFTER THE ACTUAL SALARY ADJUSTMENTS ARE ISSUED BY THE DEPARTMENT. |
| FORM 990, PAGE 6, PART VI, LINE 15B | CURRENTLY THE COMPENSATION OF THE ORGANIZATION'S KEY OFFICERS (CEO AND COO) ARE REVIEWED AND APPROVED BY THE BOARD. THE BOARD REVIEWS AND APPROVES THE BUDGET AFTER THE ACTUAL SALARY ADJUSTMENTS ARE ISSUED BY THE DEPARTMENT. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, 990, AND CONFLICT OF INTEREST POLICY FOR BRIGHT STAR SCHOOLS ARE MADE AVAILABLE THROUGH THE WEBSITE, AS WELL AS AVAILABLE UPON REQUEST AT ANY OF THE SCHOOL LOCATIONS. |
| FORM 990, PART XI, LINE 9 | TRANSFER OF ASSET TO BSEG 7,716,326 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| VALOR ACADEMY CHARTER SCHOOL | ||||||||||
| 8755 WOODMAN AVE | ARLETA | CA | 91331 | 262240374 | CHARTER | CA | 501C3 | 2 | N/A | false |
| BRIGHT STAR EDUCATION GROUP | ||||||||||
| 2636 S MANDFIELD AVENUE | LOS ANGELES | CA | 90016 | 463566533 | CHARTER | CA | 501C3 | 2 | N/A | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (true) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (true) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| BRIGHT STAR EDUCATION GROUP | ||
| R | $7,716,326 | CARRYING VALUE |
| BRIGHT STAR EDUCATION GROUP | ||
| E | $1,900,370 | CARRYING VALUE |
| BRIGHT STAR EDUCATION GROUP | ||
| M | $1,180,780 | FMV |
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