Civic Intelligence

Breakwater Learning

990 • Fiscal year 2018 • EIN 01-0249577

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 14, 2018

Organization ProfileWWW.BREAKWATERSCHOOL.ORG

View Organization Page

865 Brighton AvenuePortland, ME 04102

(207) 772-8689

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.63x

Higher debt load relative to assets than 85% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

83rd percentile

0.74x

Higher debt load relative to revenue than 83% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

22nd percentile

-8.4%

Higher net margin than 22% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

84th percentile

$150,658

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

51st percentile

1.2%

Faster asset growth than 51% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

59th percentile

7.8%

Faster revenue growth than 59% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$4,462,240

Up $52,681 (+1.2%) from 2017

Net Assets

Down

$1,637,902

Down $340,452 (-17%) from 2017

Liabilities

Up

$2,824,338

Up $393,133 (+16%) from 2017

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin22nd percentile

Revenue

Up

$3,809,540

Up $274,357 (+7.8%) from 2017

Expenses

Up

$4,130,444

Up $634,167 (+18%) from 2017

Net Income

Down

-$320,904

Down $359,810 (-925%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth51st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2011: $3,711,998Liabilities 2011: $1,732,546Net Assets 2011: $1,979,4522011Assets 2012: $3,785,527Liabilities 2012: $1,947,881Net Assets 2012: $1,837,6462012Assets 2013: $3,796,495Liabilities 2013: $2,074,670Net Assets 2013: $1,721,8252013Assets 2014: $3,736,378Liabilities 2014: $1,635,910Net Assets 2014: $2,100,4682014Assets 2015: $3,848,328Liabilities 2015: $1,735,229Net Assets 2015: $2,113,0992015Assets 2016: $4,096,984Liabilities 2016: $2,062,859Net Assets 2016: $2,034,1252016Assets 2017: $4,409,559Liabilities 2017: $2,431,205Net Assets 2017: $1,978,3542017Assets 2018: $4,462,240Liabilities 2018: $2,824,338Net Assets 2018: $1,637,9022018Assets 2019: $4,106,973Liabilities 2019: $2,641,471Net Assets 2019: $1,465,5022019Assets 2020: $4,023,327Liabilities 2020: $2,355,307Net Assets 2020: $1,668,0202020Assets 2021: $5,120,298Liabilities 2021: $3,055,241Net Assets 2021: $2,065,0572021Assets 2022: $5,329,217Liabilities 2022: $3,154,184Net Assets 2022: $2,175,0332022Assets 2023: $5,885,434Liabilities 2023: $3,580,509Net Assets 2023: $2,304,9252023Assets 2024: $5,954,117Liabilities 2024: $3,034,349Net Assets 2024: $2,919,7682024Assets 2025: $5,650,338Liabilities 2025: $2,926,051Net Assets 2025: $2,724,2872025

Highlighted filing

2018

Assets$4,462,240
Liabilities$2,824,338
Net Assets$1,637,902
Open 2018 Filing

Operations Trend

Revenue Growth59th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,192,4182011Expenses 2012: $2,388,0102012Revenue 2013: $2,186,283Expenses 2013: $2,407,888Net Income 2013: -$221,6052013Revenue 2014: $2,798,085Expenses 2014: $2,388,153Net Income 2014: $409,9322014Revenue 2015: $3,128,404Expenses 2015: $3,107,230Net Income 2015: $21,1742015Revenue 2016: $3,178,127Expenses 2016: $3,249,267Net Income 2016: -$71,1402016Revenue 2017: $3,535,183Expenses 2017: $3,496,277Net Income 2017: $38,9062017Revenue 2018: $3,809,540Expenses 2018: $4,130,444Net Income 2018: -$320,9042018Revenue 2019: $3,859,527Expenses 2019: $4,031,927Net Income 2019: -$172,4002019Revenue 2020: $4,073,860Expenses 2020: $3,871,342Net Income 2020: $202,5182020Revenue 2021: $3,833,883Expenses 2021: $3,489,779Net Income 2021: $344,1042021Revenue 2022: $4,201,509Expenses 2022: $3,918,911Net Income 2022: $282,5982022Revenue 2023: $4,775,965Expenses 2023: $4,690,463Net Income 2023: $85,5022023Revenue 2024: $5,564,974Expenses 2024: $5,017,473Net Income 2024: $547,5012024Revenue 2025: $5,029,887Expenses 2025: $5,275,147Net Income 2025: -$245,2602025

Highlighted filing

2018

Revenue$3,809,540
Expenses$4,130,444
Net Income-$320,904
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$3,809,540
Mission and Program Overview

Mission

The school's mission is to engage students in an optimal learning experience that inspires them to live well on the planet, embrace their whole being, and realize their full potential. This is accomplished by continually reviewing and applying best educational practice while remaining true to our community's values and spirit.

School with programs for toddler through grade eight.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,875,159$3,382,736▲ $507,577
Cash and Non-Interest-Bearing Accounts$447,326$335,909▼ $111,417
Savings and Temporary Cash Investments$568,678$315,138▼ $253,540
Accounts Receivable$207,644$207,052▼ $592
Investments in Publicly Traded Securities$123,952$125,202▲ $1,250
Prepaid Expenses and Deferred Charges$52,359$51,128▼ $1,231
Intangible Assets$47,367$43,381▼ $3,986
Pledges and Grants Receivable$87,074$1,694▼ $85,380
Total Assets$4,409,559$4,462,240▲ $52,681
Liabilities
Deferred Revenue$1,201,891$1,330,158▲ $128,267
Mortgage Notes Payable Secured by Investment Property$1,066,982$1,262,761▲ $195,779
Accounts Payable and Accrued Expenses$151,274$224,330▲ $73,056
Escrow Account Liability$11,058$7,089▼ $3,969
Total Liabilities$2,431,205$2,824,338▲ $393,133
Net Assets / Fund Balance
Unrestricted Net Assets$946,804$795,118▼ $151,686
Permanently Rstr Net Assets$530,647$532,967▲ $2,320
Temporarily Rstr Net Assets$500,903$309,817▼ $191,086
Total Net Assets Fund Balance$1,978,354$1,637,902▼ $340,452
Total Liabilities and Net Assets / Fund Balance$4,409,559$4,462,240▲ $52,681

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,897,971$1,678,257$4,576,228
Equipment$161,439$592,629$754,068
Land$323,326-$323,326

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$116,392$2,320▲ $6,490-$125,202
2017$106,754$905▲ $8,733-$116,392
2016$103,880$11,986▼ $9,112-$106,754
2015$169,052$17,756▼ $7,928$75,000$103,880
2014$554,428$22,083▲ $79,680$487,139$169,052
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David SullivanExecutive DirectorFT$135,643$15,015$150,658

Board Members and Trustees

NameTitle
Josiah PierceChair
Theo KalikowVice Chair
Adam WhiteTrustee
Barbara RathsTrustee
Bill MelcherTrustee
Carol EisenbergTrustee
Erik CalhounTrustee
Frank AnthonyTrustee
Peg WhiteTrustee
Reid CreweTrustee
Sam FratoniTrustee
Wiley SmithTrustee
Gretchen DrownSecretary
Tom GagnonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$218,846
Program Service Revenue
$3,565,161
Investment Income
$25,533
Other Revenue
$0
All Other Contributions
$218,846
Change in Net Assets
$-320,904

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded4$56,115Fair Market Value (FMV)
Total Noncash Contributions4$56,115-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,894,946
Revenue Not Reported on Financial Statements
$914,594
Revenue Not Reported on Form 990
$-1,706
Other Revenue Adjustments
$914,594
Total Revenue per Audited Statements
$2,893,240
Total Revenue per Form 990
$3,809,540
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,301,910
Grants and Similar Amounts Paid$914,594
Other Expenses$913,940
Total Fundraising Expense$130,645
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,420,296$463,412$62,163$1,945,871
Grants to Domestic Individuals$914,594--$914,594
Other Employee Benefits$250,438$76,427$10,252$337,117
Depreciation Depletion$164,946$48,341-$213,287
All Other Expenses$137,189$49,520$6,569$193,278
Other Expenses$28,316$4,512$35,959$68,787
Interest$42,491$15,398-$57,889
Insurance$9,408$27,245$4,753$41,406
Advertising$4,209$22,260$3,266$29,735
Fees for Services Other$16,713$12,468-$29,181
Payroll Taxes$11,384$6,646$892$18,922
Fees for Services Accounting-$18,198-$18,198
Fees for Services Legal$2,364$1,485-$3,849
Information Technology$947$2,275-$3,222
Travel$295$1,385-$1,680
Total Functional Expenses$3,141,808$857,991$130,645$4,130,444

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,130,444
Expenses per Audited Statements$3,215,850
Total Expenses per Audited Statements$3,215,850
Expenses Not Reported on Financial Statements$914,594
Other Expense Adjustments$914,594
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

“The 990 return is reviewed and approved by the Executive Director, then sent to all members of the finance committee for review prior to filing. A copy is distributed to the full board prior to filing.”

Form 990, Part VI, Section B, line 12C

“Once a year the board of directors are required to disclose any conflict of interests and sign the conflict of interest policy.”

Form 990, Part VI, Section B, line 15

“The school has a compensation committee that reviews and approves the Executive Director's salary each year, taking into account salary and benefit levels for similar positions at other schools.”

Form 990, Part VI, Section C, line 18

“The School makes its governing documents, conflict of interest policy, financial statements and 990 available to the public upon request at the school's library. The 990 is also avaiable on Guidestar.”

Form 990, Part VI, Section C, line 19

“See line 18 above.”

Filing and Contact Details

Filer

Filer Name
Breakwater School
EIN
01-0249577
Phone
2077728689
Address
865 BRIGHTON AVENUE, PORTLAND, ME 04102

Signing Officer

Name
David Sullivan
Title
Executive Director
Phone
2077728689
Signed
2018-11-14

Organization Details

Principal Officer
David Sullivan
Formed
1977
Legal Domicile
Me
Voting Board Members
14
Independent Board Members
14
Employees
141
Volunteers
40

Preparer

Firm
Pgm LLC
Address
265 Main Street, Biddeford, ME 04005
Phone
2074155714
Supplemental Narrative

Financial Statement Notes

Part IV, Line 2B:

“Funds held on behalf of others”

Part XI, Line 4B - Other Adjustments:

“Financial aid for students”

Part XII, Line 4B - Other Adjustments:

“Financial aid for students”

Part IV, Line 2B

“Funds held for the Breakwater Parent Connection.”

Raw XML AppendixShowing 400 of 574 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt12TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01977
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantAmt0914594
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0914594
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0914594
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03809540
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt02275
IRS990/InformationTechnologyGrp/ProgramServicesAmt0947
IRS990/InformationTechnologyGrp/TotalAmt03222
IRS990/InsuranceGrp/FundraisingAmt04753
IRS990/InsuranceGrp/ManagementAndGeneralAmt027245
IRS990/InsuranceGrp/ProgramServicesAmt09408
IRS990/InsuranceGrp/TotalAmt041406
IRS990/IntangibleAssetsGrp/BOYAmt047367
IRS990/IntangibleAssetsGrp/EOYAmt043381
IRS990/InterestGrp/ManagementAndGeneralAmt015398
IRS990/InterestGrp/ProgramServicesAmt042491
IRS990/InterestGrp/TotalAmt057889
IRS990/InvestmentIncomeGrp/ExclusionAmt025533
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt025533
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0123952
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0125202
IRS990/IRPDocumentCnt020
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02270886
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02875159
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03382736
IRS990/LandBldgEquipCostOrOtherBssAmt05653622
IRS990/LegalDomicileStateCd0ME
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE SCHOOL'S MISSION IS TO ENGAGE STUDENTS IN AN OPTIMAL LEARNING EXPERIENCE THAT INSPIRES THEM TO LIVE WELL ON THE PLANET, EMBRACE THEIR WHOLE BEING, AND REALIZE THEIR FULL POTENTIAL. THIS IS ACCOMPLISHED BY CONTINUALLY REVIEWING AND APPLYING BEST EDUCATIONAL PRACTICES WHILE REMAINING TRUE TO OUR COMMUNITY'S VALUES AND SPIRIT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01066982
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01262761
IRS990/NetAssetsOrFundBalancesBOYAmt01978354
IRS990/NetAssetsOrFundBalancesEOYAmt01637902
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-1706
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt010252
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt076427
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0250438
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0337117
IRS990/OtherExpensesGrp/Desc0Program cost
IRS990/OtherExpensesGrp/Desc1Supplies
IRS990/OtherExpensesGrp/Desc2Repairs & maintenance
IRS990/OtherExpensesGrp/Desc3program activity cost
IRS990/OtherExpensesGrp/FundraisingAmt06326
IRS990/OtherExpensesGrp/FundraisingAmt1465
IRS990/OtherExpensesGrp/FundraisingAmt235959
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt015205
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt124898
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt268316
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt34512
IRS990/OtherExpensesGrp/ProgramServicesAmt082234
IRS990/OtherExpensesGrp/ProgramServicesAmt155359
IRS990/OtherExpensesGrp/ProgramServicesAmt2625
IRS990/OtherExpensesGrp/ProgramServicesAmt328316
IRS990/OtherExpensesGrp/TotalAmt0103765
IRS990/OtherExpensesGrp/TotalAmt180722
IRS990/OtherExpensesGrp/TotalAmt268941
IRS990/OtherExpensesGrp/TotalAmt368787
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt062163
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0463412
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01420296
IRS990/OtherSalariesAndWagesGrp/TotalAmt01945871
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0892
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06646
IRS990/PayrollTaxesGrp/ProgramServicesAmt011384
IRS990/PayrollTaxesGrp/TotalAmt018922
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0530647
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0532967
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt087074
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01694
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt052359
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt051128
IRS990/PrincipalOfficerNm0DAVID SULLIVAN
IRS990/PriorPeriodAdjustmentsAmt0-17842
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/Desc1Summer & other program
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03014547
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1550614
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03014547
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1550614
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0372019
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0793410
IRS990/PYInvestmentIncomeAmt016946
IRS990/PYOtherExpensesAmt0774524
IRS990/PYOtherRevenueAmt016072
IRS990/PYProgramServiceRevenueAmt03130146
IRS990/PYRevenuesLessExpensesAmt038906
IRS990/PYSalariesCompEmpBnftPaidAmt01928343
IRS990/PYTotalExpensesAmt03496277
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03535183
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-320904
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03565161
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0568678
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0315138
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AdditionsDuringYearAmt00
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BeginningBalanceAmt011058
IRS990ScheduleD/BuildingsGrp/BookValueAmt02897971
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01678257
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04576228
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0116392
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt02320
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0125202
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt06490
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0106754
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0905
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0116392
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt08733
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0103880
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt011986
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0106754
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-9112
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0169052
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt017756
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0103880
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-7928
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt075000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0554428
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt022083
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0169052
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt079680
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0487139
IRS990ScheduleD/DistributionsDuringYearAmt03969
IRS990ScheduleD/EndingBalanceAmt07089
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0161439
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0592629
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0754068
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0914594
IRS990ScheduleD/ExpensesSubtotalAmt03215850
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LandGrp/BookValueAmt0323326
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0323326
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-1706
IRS990ScheduleD/OtherExpensesNotIncludedAmt0914594
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0914594
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.97530
IRS990ScheduleD/RevenueNotReportedAmt0-1706
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0914594
IRS990ScheduleD/RevenueSubtotalAmt02894946
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Funds held on behalf of others
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Financial aid for students
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Financial aid for students
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3Funds held for the Breakwater Parent Connection.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV, Line 2b:

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,462,240
Liabilities
$2,824,338
Net assets
$1,637,902
Revenue
$3,809,540
Expenses
$4,130,444
Net income
-$320,904
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.65$2.93$2.72$5.03$5.28$0.25
2024Detailed filing. Detailed filing data is available for this year.$5.95$3.03$2.92$5.56$5.02$0.55
2023Detailed filing. Detailed filing data is available for this year.$5.89$3.58$2.30$4.78$4.69$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.33$3.15$2.18$4.20$3.92$0.28
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.12$3.06$2.07$3.83$3.49$0.34
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.02$2.36$1.67$4.07$3.87$0.20
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.11$2.64$1.47$3.86$4.03$0.17
2018Detailed filing. Detailed filing data is available for this year.$4.46$2.82$1.64$3.81$4.13$0.32
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.41$2.43$1.98$3.54$3.50$0.04
2016Detailed filing. Detailed filing data is available for this year.$4.10$2.06$2.03$3.18$3.25$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.85$1.74$2.11$3.13$3.11$0.02
2014Summary only. Only limited summary data is available for this year.$3.74$1.64$2.10$2.80$2.39$0.41
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.80$2.07$1.72$2.19$2.41$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.79$1.95$1.84$2.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.71$1.73$1.98$2.19