BRIGHT STAR SCHOOLS: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- BRIGHT STAR SCHOOLS (EIN 55-0806673)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-12
- IRS object ID
- 201411329349304121
- Schema version
- 2012v2.3
- 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) |
|---|---|---|
| Timestamp | 2014-05-12T19:49:03-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VICENTI LLOYD & STUTZMAN | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 550806673 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRIGHT STAR CHARTER SCHOOLS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BRIG | NameControl |
| Phone | 3239549957 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ARI ENGELBERG | Name |
| Title | CHIEF EXECUTIVE OFFICER | Title |
| Phone | 3239549957 | Phone |
| Date Signed | 2014-03-27 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | WADE MCMULLEN CPA | Name |
| Phone | 6268577300 | Phone |
| Date Prepared | 2014-03-27 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | ARI ENGELBERG | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 10921807 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | HTTP://BRIGHTSTARSCHOOLS.ORG | WebSite |
| Type Of Organization Other | X | TypeOfOrganizationOther |
| Year Formation | 2002 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 15 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 15 | NbrIndependentVotingMembers |
| Total Nbr Employees | 159 | TotalNbrEmployees |
| Total Nbr Volunteers | 300 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 8590058 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 10544539 | ContributionsGrantsCurrentYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 237401 | InvestmentIncomePriorYear |
| Investment Income Current Year | 162730 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 162313 | OtherRevenuePriorYear |
| Other Revenue Current Year | 214538 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 8989772 | TotalRevenuePriorYear |
| Total Revenue Current Year | 10921807 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 4941632 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 6309749 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 2250 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 3907272 | OtherExpensePriorYear |
| Other Expenses Current Year | 3324229 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 8848904 | TotalExpensesPriorYear |
| Total Expenses Current Year | 9633978 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 140868 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1287829 | RevenuesLessExpensesCY |
| Total Assets BOY | 22678967 | TotalAssetsBOY |
| Total Assets EOY | 26186016 | TotalAssetsEOY |
| Total Liabilities BOY | 7451244 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 7888554 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 15227723 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 18297462 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 8400342 | Expense |
| Description | PUBLIC CHARTER MIDDLE SCHOOL SERVING GRADES 5 TO 8 AND PUBLIC CHARTER HIGH SCHOOL SERVING GRADES 9 TO 12. | Description |
| Total Program Service Expense | 8400342 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 24 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 159 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 15 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 15 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | ZEBIB HABTE | NamePerson |
| Telephone Number | 3239549957 | TelephoneNumber |
Address US AddressUS
| 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 Form990PartVIISectionA (20 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| MICHAEL D KAPLAN | |||||||
| BOARD CHAIRM | 2.00 | X | X | 0 | 0 | 0 | |
| JAMES MCGRATH | |||||||
| SECRETARY | 2.00 | X | X | 0 | 0 | 0 | |
| HON JEFFREY JOHNSON | |||||||
| MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| DR JEANNE HUYBRECHTS | |||||||
| MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| JOHN MILLER | |||||||
| MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| LAWRENCE KLEIN | |||||||
| MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| SISTER RAMONA BASCOM | |||||||
| MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| AARON CERVANTES | |||||||
| MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| MURRAY MCQUEEN | |||||||
| MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| STEPHEN GREEN | |||||||
| MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| MARC MITCHELL | |||||||
| MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| JOYCE RICHARDS | |||||||
| MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| STEVE SELCER | |||||||
| MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| BROOKE HANSON | |||||||
| MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| JAMES MIN | |||||||
| MEMBER | 2.00 | X | 0 | 0 | 0 | ||
| ARI ENGELBERG | |||||||
| EXECUTIVE DI | 40.00 | X | 152292 | 0 | 3188 | ||
| JEFF HILGER | |||||||
| CHF ACADEMIC | 40.00 | 171891 | 0 | 19384 | X | ||
| MONIQUE BONILLA | |||||||
| PRINCIPAL OF | 40.00 | 108333 | 0 | 12125 | X | ||
| ELIZA KIM | |||||||
| PRINCIPAL OF | 40.00 | 103140 | 0 | 14505 | X | ||
| ZEBIB HABTE | |||||||
| CONTROLLER | 40.00 | 101567 | 0 | 5996 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 637223 | TotalReportableCompFromOrg |
| Total Other Compensation | 55198 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JAMES CULLEN | NamePerson |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11728 DOROTHY ST SUITE 103 | AddressLine1 |
| City | LOS ANGELES | City |
| State | CA | State |
| ZIP Code | 90049 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | PORTABLES | DescriptionOfServices |
| Compensation | 156588 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Government Grants | 9847858 | GovernmentGrants |
| All Other Contributions | 696681 | AllOtherContributions |
| Total Contributions | 10544539 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 162730 | TotalRevenueColumn |
| Exclusion | $162,730 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ALL OTHER REVENUE | Description |
| Total Revenue Column | 214538 | TotalRevenueColumn |
| Related Or Exempt Function Income | 214538 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 214538 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 10921807 | TotalRevenueColumn |
| Related Or Exempt Function Income | 214538 | RelatedOrExemptFunctionIncome |
| Exclusion | $162,730 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 166188 | Total |
| Management And General | 166188 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5073593 | Total |
| Program Services | 4516234 | ProgramServices |
| Management And General | 557359 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 262735 | Total |
| Program Services | 261354 | ProgramServices |
| Management And General | 1381 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 576859 | Total |
| Program Services | 519570 | ProgramServices |
| Management And General | 57289 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 230374 | Total |
| Program Services | 179006 | ProgramServices |
| Management And General | 51368 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 797819 | Total |
| Program Services | 797819 | ProgramServices |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 88182 | Total |
| Management And General | 88182 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 67748 | Total |
| Management And General | 67748 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 94642 | Total |
| Program Services | 81358 | ProgramServices |
| Management And General | 13284 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20371 | Total |
| Program Services | 20371 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 370867 | Total |
| Program Services | 370867 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28759 | Total |
| Program Services | 17169 | ProgramServices |
| Management And General | 11590 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3346 | Total |
| Program Services | 3162 | ProgramServices |
| Management And General | 184 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14705 | Total |
| Program Services | 4164 | ProgramServices |
| Management And General | 10541 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 75863 | Total |
| Program Services | 61430 | ProgramServices |
| Management And General | 14433 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| FIELD TRIPS | 476704 | 476704 | |
| SPED FAIR SHARE | 371794 | 371794 | |
| TRANSPORTATION | 231034 | 231034 | |
| BOOKS AND SUPPLIES | 218883 | 205323 | 13560 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 463512 | Total |
| Program Services | 282983 | ProgramServices |
| Management And General | 178279 | ManagementAndGeneral |
| Fundraising | 2250 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9633978 | Total |
| Program Services | 8400342 | ProgramServices |
| Management And General | 1231386 | ManagementAndGeneral |
| Fundraising | 2250 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 626608 | BOY |
| EOY | 382221 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19317919 | BOY |
| EOY | 19945646 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2640281 | BOY |
| EOY | 4774071 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 76849 | BOY |
| EOY | 181266 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1094123 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 191311 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17310 | BOY |
| EOY | 902812 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22678967 | BOY |
| EOY | 26186016 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 686584 | BOY |
| EOY | 842269 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6764660 | BOY |
| EOY | 7046285 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7451244 | BOY |
| EOY | 7888554 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8463063 | BOY |
| EOY | 11532802 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6764660 | BOY |
| EOY | 6764660 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15227723 | BOY |
| EOY | 18297462 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22678967 | BOY |
| EOY | 26186016 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 1287829 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 1781910 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 845498 | OtherCostOrOtherBasis |
| Depreciation | 63220 | Depreciation |
| Book Value | 782278 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 248625 | OtherCostOrOtherBasis |
| Depreciation | 128091 | Depreciation |
| Book Value | 120534 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 902812 | TotalOfBookValueLandBuildings |
| Tot Revenue Etc Audited Fincl Stmt | 10921807 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 10921807 | RevenueSubtotal |
| Total Revenue Per Form990 | 10921807 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 9633978 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 9633978 | ExpensesSubtotal |
| Total Expenses Per Form990 | 9633978 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | LIABILITY UNDER FIN 48 FOOTNOTE | Identifier |
| Return Reference | SCHEDULE D, PAGE 3, PART X | ReturnReference |
| Explanation | THE ORGANIZATION IS A NON-PROFIT ENTITY EXEMPT FROM THE PAYMENT OF INCOME TAXES UNDER THE 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 EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED ARE RELATED TO THE ORGANIZATION'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS ARE MORE LIKELY THAN NOT (>50%) 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 STATUE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. | Explanation |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | false | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | true | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION | SCHEDULE E LINE 3 | BRIGHT STAR SCHOOLS FALLS UNDER SECTION 4032C 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 4031 DO NOT |
| LACK OF RECORDS EXPLANATION | SCHEDULE E LINE 4 | BRIGHT STAR SCHOOLS DOES NOT PROVIDE SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE |
| FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION | 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 | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg |
|---|---|---|---|
| ARI ENGELBERG | |||
| EXECUTIVE DIRECTOR | 152292 | 3188 | 155480 |
| JEFF HILGER | |||
| CHF ACADEMIC OFFICE | 171891 | 19384 | 191275 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION | 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. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | THE DRAFT FORM IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND THE BOARD. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | ANNUAL UPDATE OF THE DISCLOSURE. THE ORGANIZATION HAS A STRICT POLICY AGAINST RELATED PARTY TRANSACTIONS. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | CURRENTLY THE COMPENSATIONS OF THE ORGANIZATION'S KEY OFFICERS (CEO AND COO) ARE REVIEWED AND APPROVED BY THE BOARD. THE BOARD REVIEWS AND APPROVES THE BURDET AFTER THE ACTUAL SALARY ADJUSTMENTS ARE ISSUED BY THE DEPARTMENT. |
| COMPENSATION PROCESS FOR OFFICERS | FORM 990, PAGE 6, PART VI, LINE 15B | CURRENTLY THE COMPENSATIONS OF THE ORGANIZATION'S KEY OFFICERS (CEO AND COO) ARE REVIEWED AND APPROVED BY THE BOARD. THE BOARD REVIEWS AND APPROVES THE BURDET AFTER THE ACTUAL SALARY ADJUSTMENTS ARE ISSUED BY THE DEPARTMENT. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | 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. |
| OTHER CHANGES IN NET ASSETS EXPLANATION | FORM 990, PART XI, LINE 9 | TRANSFER IN FROM VALOR ACADEMY CHARTER SCHOOL 1,781,910 ON JULY 1, 2013, VALOR MIDDLE SCHOOL (VALOR, CHARTER NUMBER 1095) MERGED WITH BRIGHT STAR SCHOOLS (THE ORGANIZATION). THE SCHOOL IS LISTED IN SCHEDULE R AS A RELATED TAX-EXEMPT ORGANIZATION. THE PURPOSE OF COMBINING, MERGING, OR OTHERWISE AFFILIATING THE CHARTER SCHOOLS IS TO CREATE A STRONGER, MORE EFFECTIVE CHARTER SCHOOL ORGANIZATION. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VALOR ACADEMY CHARTER SCHOOL | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8755 WOODMAN AVE | AddressLine1 |
| City | ARLETA | City |
| State | CA | State |
| ZIP Code | 91331 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 262240374 | EIN |
| Primary Activities | CHARTER | PrimaryActivities |
| Legal Domicile State | CA | LegalDomicileState |
| Exempt Code Section | 501C3 | ExemptCodeSection |
| Public Charity Status | 2 | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | false | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | true | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VALOR ACADEMY CHARTER SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | S | TransactionType |
| Amount Involved | 1781910 | AmountInvolved |
| Method Of Amt Determination | CARRYING VALUE | MethodOfAmtDetermination |
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