2026-04-22T16:55:28-05:00 2025-06-30 161092347 MENGEL METZGER BARR & CO LLP 370 WOODCLIFF DRIVE SUITE 2A FAIRPORT NY 14450 990 2024-07-01 454593271 FRIENDS OF NORTHWEST BROOKLYN INC FRIE 9175840850 584 DRIGGS AVENUE BROOKLYN NY 11211 JOSHUA BEAUREGARD PRESIDENT 9175840850 2026-04-10 1 1 MICHELLE CAIN P00150750 5854231860 2026-04-10 2024 2025-03-06 01:10:19Z JOSHUA BEAUREGARD 584 DRIGGS AVENUE BROOKLYN NY 11211 4034686 0 X N/A X 2011 NY IMPROVING THE QUALITY OF PUBLIC EDUCATION AND EDUCATIONAL OPPORTUNITIES PROVIDED TO THE CHILDREN OF NEW YORK CITY BY PROVIDING FINANCIAL SUPPORT TO AID WITH THE DEVELOPMENT, FORMATION, OPERATION AND ADMINISTRATION OF CHARTER SCHOOLS IN NEW YORK CITY, INCLUDING THE DEVELOPMENT AND OPERATIONS OF THE UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN. 3 2 0 3 0 0 20583 167593 0 236333 -117400 191994 1618024 2385017 1521207 2980937 0 0 0 0 0 0 0 0 1168 769286 1483745 769286 1483745 751921 1497192 26820422 28503010 24384653 24570049 2435769 3932961 X IMPROVING THE QUALITY OF PUBLIC EDUCATION AND EDUCATIONAL OPPORTUNITIES PROVIDED TO THE CHILDREN OF NEW YORK CITY BY PROVIDING FINANCIAL SUPPORT TO AID WITH THE DEVELOPMENT, FORMATION, OPERATION AND ADMINISTRATION OF CHARTER SCHOOLS IN NEW YORK CITY, INCLUDING THE DEVELOPMENT AND OPERATIONS OF THE UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN. 0 0 925499 2621350 PROVIDING FINANCIAL SUPPORT TO AID WITH THE DEVELOPMENT, FORMATION, OPERATION AND ADMINISTRATION OF CHARTER SCHOOLS IN NEW YORK CITY, INCLUDING THE DEVELOPMENT AND OPERATIONS OF UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN. 925499 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 2 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 NY X JOSHUA BEAUREGARD 9175840850 160 WILLOUGHBY AVENUE BROOKLYN NY 11205 X JOSHUA BEAUREGARD PRESIDENT 1.00 40.00 X X 0 187501 33840 JOSIAH SLOTNICK SECRETARY 1.00 X X 0 0 0 JAKE ELGHANAYAN TREASURER 1.00 2.00 X X 0 0 0 0 187501 33840 0 0 1 0 LOCI ARCHITECTURE 594 BROADWAY SUITE 506 NEW YORK NY 10012 ARCHITECTURE SERVICES 258152 MJM ASSOCIATES CONSTRUCTION LLC 511 CANAL STREET 4TH FLOOR NEW YORK NY 10013 CONSTRUCTION SERVICES 164727 QWEST CONTRACTING CORP 153 WEST 27TH STREET SUITE 502 NEW YORK NY 10001 CONSTRUCTION SERVICES 130000 3 167593 81541 167593 OTHER INCOME 900003 236333 236333 236333 216728 216728 3414032 1029015 2385017 2385017 2385017 24734 -24734 -24734 -24734 2980937 2621350 0 191994 29739 29739 27687 27687 5369 1881 2320 1168 1420950 923618 497332 1483745 925499 557078 1168 152688 261377 4234266 4242423 1250 1250 21391491 1120916 20240086 20270575 2192132 3727385 26820422 28503010 114751 340810 22053441 21846177 260000 460000 1956461 1923062 24384653 24570049 X 2435769 3882289 50672 2435769 3932961 26820422 28503010 1497192 0 X X 0 1 X 1 0 X 281847 51039 30981 67319 188176 619362 1652550 1652544 1652543 2264556 5121048 12343241 1934397 1703583 1683524 2331875 5309224 12962603 0 0 0 12962603 3466 1920 17644 72246 331489 426765 3466 1920 17644 72246 331489 426765 250243 250243 1937863 1705503 1701168 2404121 5890956 13639611 0.95040 0.99030 0.03130 0.00970 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: INSURANCE PROCEEDS - PROPERTY DAMAGE - 2024 AMOUNT: $ 250,243. SCHEDULE A, PART I, LINE 10 THE ORGANIZATION RECEIVED AN IRS DETERMINATION LETTER STATING THAT IT WAS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CONTRIBUTIONS RECEIVED ARE DEDUCTIBLE UNDER SECTION 170(B)(1)(A)(VI) OF THE CODE (BOX 7 ON SCHEDULE A, PART I). THE ORGANIZATION HAS FAILED THE PART II PUBLIC SUPPORT TEST DUE TO THE DECREASE IN CONTRIBUTIONS RECEIVED IN THE PAST SEVERAL YEARS AND THEREFORE IS ALLOWED TO COMPLETE THE PART III PUBLIC SUPPORT TEST AND SELECTED BOX 10 ON SCHEDULE A, PART I. PART III, SHORT YEAR EXPLANATION: THE ORGANIZATION HAS ELECTED TO CHANGE THEIR YEAR END UNDER REVENUE PROCEDURE 85-58 IN ORDER TO HAVE THE SAME YEAR END AS THE ORGANIZATION THAT THEY SUPPORT. PRIOR TO 2024, THE ORGANIZATION WAS A CALENDAR YEAR-END. IN 2024, THE ORGANIZATION FISCAL YEAR-END CHANGED TO JUNE 30TH. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20370249 929635 19440614 1006237 183159 823078 15005 8122 6883 20270575 DEFERRED LEASE RECEIVABLE 3491052 OTHER RECEIVABLE 236333 3727385 DUE TO RELATED PARTY 1923062 1923062 X 4034686 1053749 1053749 2980937 0 2980937 2537494 1053749 1053749 1483745 0 1483745 PART X, LINE 2: THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE REGULATIONS AND, ACCORDINGLY, IS EXEMPT FROM FEDERAL AND STATE TAXES ON INCOME. THE ORGANIZATION FILES TAX RETURNS IN VARIOUS JURISDICTIONS AND IS SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION'S CURRENT AND PRIOR THREE YEARS TAX RETURNS REMAIN SUBJECT TO REVIEW BY TAXING AUTHORITIES. MANAGEMENT OF THE ORGANIZATION BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES OF RENTAL PROPERTY 1,029,015. CASUALTY LOSS 24,734. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES OF RENTAL PROPERTY 1,029,015. CASUALTY LOSS 24,734. 0 0 0 0 0 0 0 0 0 JOSHUA BEAUREGARD PRESIDENT 0 187501 0 0 0 0 0 4986 0 28854 0 221341 0 0 A BUILD NYC RESOURCE CORPORATION 454040561 12008EUL8 2023-07-31 1865000 TO PROVIDE CONSTRUCTION AND PERMANENT FINANCING 0 0 0 B BUILD NYC RESOURCE CORPORATION 454040561 12008EUM6 2023-07-31 3805000 TO PROVIDE CONSTRUCTION AND PERMANENT FINANCING 0 0 0 C BUILD NYC RESOURCE CORPORATION 454040561 12008EUN4 2023-07-31 6425000 TO PROVIDE CONSTRUCTION AND PERMANENT FINANCING 0 0 0 D BUILD NYC RESOURCE CORPORATION 454040561 12008EUP9 2023-07-31 10975000 TO PROVIDE CONSTRUCTION AND PERMANENT FINANCING 0 0 0 A 1837381 117907 36344 1643527 39603 0 0 0 1 B 3748652 240557 74150 3353149 80798 0 0 0 1 C 6329853 406196 125207 5662018 136434 0 0 0 1 D 10812472 693852 213875 9671697 233052 0 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 1 0 0 0 0 0 0 0 B 0 1 0 0 0 0 0 0 0 C 0 1 0 0 0 0 0 0 0 D 0 1 0 0 0 0 0 0 0 A 0 B 0 C 0 D 0 X 3 81541 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 THE BOARD MEMBERS OF FRIENDS OF NORTHWEST BROOKLYN, INC. ARE EMPLOYEES OF UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN, A RELATED 501(C)(3) ORGANIZATION. THE BOARD MEMBERS OF FRIENDS OF NORTHWEST BROOKLYN, INC. SERVE ON A VOLUNTEER BASIS AND ARE NOT COMPENSATED BY UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN FOR THEIR SERVICES AS BOARD MEMBERS OF FRIENDS OF NORTHWEST BROOKLYN, INC. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE SUBCOMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS, APPROVED, AND FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION SHARES ITS CONFLICT OF INTEREST POLICY WITH BOARD MEMBERS AND OFFICERS. OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO DECLARE IF AT ANY POINT A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, THE ORGANIZATION MAKES AVAILABLE TO THE PUBLIC ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS DURING NORMAL BUSINESS HOURS. FORM 990, PART VII, COLUMN E & F THE BOARD MEMBERS OF FRIENDS OF NORTHWEST BROOKLYN, INC. ARE EMPLOYEES OF UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN, A RELATED 501(C)(3) ORGANIZATION. THE BOARD MEMBERS OF FRIENDS OF NORTHWEST BROOKLYN, INC. SERVE ON A VOLUNTEER BASIS AND ARE NOT COMPENSATED BY UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN FOR THEIR SERVICES AS BOARD MEMBERS OF FRIENDS OF NORTHWEST BROOKLYN, INC. PART XII, LINE 2C EXPLANATION THE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE AUDIT FROM PRIOR YEARS. 584 DRIGGS FONB LLC 584 DRIGGS AVENUE BROOKLYN NY 11221 454593271 TO HOLD THE PROPERTY NY 3874279 26696614 FRIENDS OF NORTHWEST BROOKLYN INC UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN 432 MONROE STREET BROOKLYN NY 11221 461540346 CHARTER SCHOOL NY 501(C)(3) LINE 2 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN D 1923062 BOOK UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN J 1615112 CASH