Civic Intelligence

Briya Public Charter School

990 • Fiscal year 2015 • EIN 20-4497716

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 05, 2016

2333 Ontario Road NWWashington, DC 20009

(202) 232-7777

Siviq Scores

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

Liabilities / Assets

41st percentile

0.16x

Higher debt load relative to assets than 41% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

54th percentile

0.29x

Higher debt load relative to revenue than 54% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

85th percentile

31%

Higher net margin than 85% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

31st percentile

$122,741

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

84th percentile

18%

Faster asset growth than 84% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

84th percentile

27%

Faster revenue growth than 84% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Flat

$13,573,767

Flat from 2015

Net Assets

Flat

$11,436,918

Flat from 2015

Liabilities

Flat

$2,136,849

Flat from 2015

Revenue

Flat

$7,264,479

Flat from 2015

Expenses

Flat

$5,046,510

Flat from 2015

Net Income

Flat

$2,217,969

Flat from 2015

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2011: $5,678,107Liabilities 2011: $267,574Net Assets 2011: $5,410,5332011Assets 2012: $8,616,561Liabilities 2012: $1,960,515Net Assets 2012: $6,656,0462012Assets 2013: $10,110,342Liabilities 2013: $2,129,758Net Assets 2013: $7,980,5842013Assets 2014: $11,512,339Liabilities 2014: $2,293,390Net Assets 2014: $9,218,9492014Assets 2015: $13,573,767Liabilities 2015: $2,136,849Net Assets 2015: $11,436,9182015Assets 2015: $13,573,767Liabilities 2015: $2,136,849Net Assets 2015: $11,436,9182015Assets 2016: $33,918,065Liabilities 2016: $19,992,522Net Assets 2016: $13,925,5432016Assets 2017: $17,074,771Liabilities 2017: $2,424,826Net Assets 2017: $14,649,9452017Assets 2018: $18,020,876Liabilities 2018: $2,605,925Net Assets 2018: $15,414,9512018Assets 2019: $18,145,232Liabilities 2019: $2,737,226Net Assets 2019: $15,408,0062019Assets 2020: $20,120,534Liabilities 2020: $2,873,645Net Assets 2020: $17,246,8892020Assets 2021: $22,619,823Liabilities 2021: $2,959,853Net Assets 2021: $19,659,9702021Assets 2022: $25,664,437Liabilities 2022: $4,031,844Net Assets 2022: $21,632,5932022Assets 2023: $43,563,329Liabilities 2023: $19,632,365Net Assets 2023: $23,930,9642023Assets 2025: $31,307,141Liabilities 2025: $3,781,901Net Assets 2025: $27,525,2402025

Highlighted filing

2015

Assets$13,573,767
Liabilities$2,136,849
Net Assets$11,436,918

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $3,283,809Expenses 2011: $2,092,651Net Income 2011: $1,191,1582011Expenses 2012: $3,036,6402012Revenue 2013: $5,258,648Expenses 2013: $3,934,110Net Income 2013: $1,324,5382013Revenue 2014: $5,700,247Expenses 2014: $4,461,882Net Income 2014: $1,238,3652014Revenue 2015: $7,264,479Expenses 2015: $5,046,510Net Income 2015: $2,217,9692015Revenue 2015: $7,264,479Expenses 2015: $5,046,510Net Income 2015: $2,217,9692015Revenue 2016: $7,830,249Expenses 2016: $5,800,624Net Income 2016: $2,029,6252016Revenue 2017: $9,205,838Expenses 2017: $8,020,542Net Income 2017: $1,185,2962017Revenue 2018: $11,053,038Expenses 2018: $10,288,032Net Income 2018: $765,0062018Revenue 2019: $11,319,176Expenses 2019: $11,436,800Net Income 2019: -$117,6242019Revenue 2020: $12,491,134Expenses 2020: $10,601,299Net Income 2020: $1,889,8352020Revenue 2021: $13,799,215Expenses 2021: $12,142,530Net Income 2021: $1,656,6852021Revenue 2022: $15,256,943Expenses 2022: $12,101,410Net Income 2022: $3,155,5332022Revenue 2023: $15,851,478Expenses 2023: $13,745,284Net Income 2023: $2,106,1942023Revenue 2025: $18,201,301Expenses 2025: $16,991,401Net Income 2025: $1,209,9002025

Highlighted filing

2015

Revenue$7,264,479
Expenses$5,046,510
Net Income$2,217,969
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 5, 2016
Return Version
2014v6.0
Gross Receipts
$7,264,479
Mission and Program Overview

Mission

Briya pcs is a public charter school and is operating under a contract with the dc government through the dc public charter school board, providing high quality education for adults and children that empowers families through a culturally sensitive family literacy model.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$8,873,987$10,523,387▲ $1,649,400
Land, Buildings, and Equipment, Net$137,209$424,180▲ $286,971
Pledges and Grants Receivable$114,187$293,968▲ $179,781
Cash and Non-Interest-Bearing Accounts$254,793$254,823▲ $30
Prepaid Expenses and Deferred Charges$53,514$67,235▲ $13,721
Total Assets$11,512,339$13,573,767▲ $2,061,428
Other Assets Total$2,078,649$2,010,174▼ $68,475
Liabilities
Other Liabilities$1,636,394$1,617,451▼ $18,943
Accounts Payable and Accrued Expenses$355,651$519,398▲ $163,747
Deferred Revenue$301,345--
Total Liabilities$2,293,390$2,136,849▼ $156,541
Net Assets / Fund Balance
Unrestricted Net Assets$9,205,048$11,434,918▲ $2,229,870
Temporarily Rstr Net Assets$13,901$2,000▼ $11,901
Total Net Assets Fund Balance$9,218,949$11,436,918▲ $2,217,969
Total Liabilities and Net Assets / Fund Balance$11,512,339$13,573,767▲ $2,061,428

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$96,389$358,614$455,003
Leasehold Improvements$48,032$236,981$285,013
Other Land Buildings$279,759-$279,759
Other Assets Org$227,875--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christine Mckay-leased EmployeeExecutive DirectorPT$114,231$8,510$122,741
Bill Bletzinger-leased EmployeeDirector of Finance & AdministrationFT$97,761$7,276$105,037

Board Members and Trustees

NameTitle
Joel GoeringBoard Chair
Julia ToroBoard Vice Chair
Yizel Romero OctavianoBoard Secretary
Lily BradleyBoard Treasurer
Charlotte BaerTrustee
Deborah SpitzTrustee
Doris Garay-salmTrustee
Elizabeth BowmanTrustee
Emmanuel CaudilloTrustee
Whytni KernodleTrustee
Yapsis PalaciosTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$684,965
Program Service Revenue
$6,512,776
Investment Income
$66,738
Other Revenue
$0
All Other Contributions
$35,921
Change in Net Assets
$2,217,969

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,264,479
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$79,431
Total Revenue per Audited Statements
$7,343,910
Total Revenue per Form 990
$7,264,479
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,560,996
Other Expenses$1,485,514
Total Fundraising Expense$38,984
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,703,241$171,592$20,980$2,895,813
Payroll Taxes$216,341$22,421$2,545$241,307
Current Officers, Directors, Trustees, and Key Employees$103,766$116,988$10,942$231,696
Occupancy$194,664$20,212$2,276$217,152
Other Employee Benefits$172,297$17,856$2,027$192,180
Fees for Services Management$90,692$81,631-$172,323
Depreciation Depletion$129,270$20,161$94$149,525
Information Technology$102,837$10,554-$113,391
Fees for Services Accounting$72,553$24,647-$97,200
Interest$81,819--$81,819
Office Expenses$50,454$5,190$120$55,764
Fees for Services Other$39,733$4,078-$43,811
Insurance$19,106$1,961-$21,067
Other Expenses$7,525$772-$8,297
All Other Expenses$3,882$397-$4,279
Total Functional Expenses$4,489,865$517,661$38,984$5,046,510

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,125,941
Expenses per Audited Statements$5,046,510
Total Expenses per Form 990$5,046,510
Expenses Not Reported on Form 990$79,431
Expenses Not Reported on Financial Statements$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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Leases$1,617,451
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The executive director and director of finance and admin review the form 990 and then a copy is forwarded to all board members for review and approval before filing.

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

Annually the conflict of interest policy is reviewed with all board members and key employees. Any conflict of interest issues that arise are required to be documented and addressed on an ongoing basis.

Form 990, Part VI, Section B, Line 15

The executive director's compensation is reviewed annually by the board of directors at a regular meeting. A performance review is conducted and a comparison of salary is considered in relation to other similar organizations. All key employee salary amounts are reviewed by the executive director annually and approved by the board of directors.

Form 990, Part VI, Section C, Line 19

The documents are available upon request for inspection at the school and a copy may be obtained at the school.

Filing and Contact Details

Filer

Filer Name
Briya Public Charter School
EIN
20-4497716
Phone
2022327777
Address
2333 ONTARIO ROAD NW, WASHINGTON, DC 20009

Signing Officer

Name
Christine R Mckay
Title
Executive Director
Phone
2022327777
Signed
2016-02-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christine R Mckay
Formed
2005
Legal Domicile
Dc
Voting Board Members
11
Independent Board Members
11
Employees
38
Volunteers
0

Preparer

Firm
Kendall Prebola and Jones LLC
Address
PO BOX 259, BEDFORD, PA 15522-0259
Preparer
Allen W Hess CPA
Phone
8146231880
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

In june 2006, the financial accounting standards board (fasb) issued fasb asc no. 740-10, accounting for uncertainty in income taxes, which is an interpretation of asc 740's, accounting for income taxes. Fasb asc no. 740-10 clarifies the accounting for uncertainty in income taxes recognized in the school's financial statements in accordance with asc 740's and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Fasb asc no. 740-10 requires the evaluation of tax positions taken or expected to be taken in the course of preparing the school's tax return to determine whether the tax positions have a "more-likely-than-not" probability of being sustained by the applicable tax authority. The school performed an evaluation of uncertain tax positions for the year ended june 30, 2015, and determined that there were no matters that would require recognition in the financial statements or that may have any effect on its tax-exempt status. As of june 30, 2015, the statute of limitations for tax years 2011 through 2013 remains open with the u.s. Federal jurisdiction or the various states and local jurisdictions in which the school files tax returns. It is the school's policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expense. As of june 30, 2015, the school had no accruals for interest and/or penalties.

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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR OF FINANCE & ADMINISTRATION
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IRS990/FormerOfcrEmployeesListedInd00
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GovernmentGrantsAmt0649044
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt010554
IRS990/InformationTechnologyGrp/ProgramServicesAmt0102837
IRS990/InformationTechnologyGrp/TotalAmt0113391
IRS990/InsuranceGrp/ManagementAndGeneralAmt01961
IRS990/InsuranceGrp/ProgramServicesAmt019106
IRS990/InsuranceGrp/TotalAmt021067
IRS990/InterestGrp/ProgramServicesAmt081819
IRS990/InterestGrp/TotalAmt081819
IRS990/InvestmentIncomeGrp/ExclusionAmt066738
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt066738
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt0109
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0595595
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0137209
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0424180
IRS990/LandBldgEquipCostOrOtherBssAmt01019775
IRS990/LegalDomicileStateCd0DC
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0BRIYA PCS IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE DC GOVERNMENT THROUGH THE DC PUBLIC CHARTER SCHOOL BOARD, PROVIDING HIGH QUALITY EDUCATION FOR ADULTS AND CHILDREN THAT EMPOWERS FAMILIES THROUGH A CULTURALLY SENSITIVE FAMILY LITERACY MODEL.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt09218949
IRS990/NetAssetsOrFundBalancesEOYAmt011436918
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt02276
IRS990/OccupancyGrp/ManagementAndGeneralAmt020212
IRS990/OccupancyGrp/ProgramServicesAmt0194664
IRS990/OccupancyGrp/TotalAmt0217152
IRS990/OfficeExpensesGrp/FundraisingAmt0120
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05190
IRS990/OfficeExpensesGrp/ProgramServicesAmt050454
IRS990/OfficeExpensesGrp/TotalAmt055764
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02078649
IRS990/OtherAssetsTotalGrp/EOYAmt02010174
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02027
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt017856
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0172297
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0192180
IRS990/OtherExpensesGrp/Desc0DIRECT STUDENT COSTS
IRS990/OtherExpensesGrp/Desc1STAFF DEVELOPMENT COSTS
IRS990/OtherExpensesGrp/Desc2BUSINESS FEES AND DUES
IRS990/OtherExpensesGrp/Desc3TEMPORARY CONTRACT HELP
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt017685
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11516
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2772
IRS990/OtherExpensesGrp/ProgramServicesAmt0314598
IRS990/OtherExpensesGrp/ProgramServicesAmt1172315
IRS990/OtherExpensesGrp/ProgramServicesAmt214772
IRS990/OtherExpensesGrp/ProgramServicesAmt37525
IRS990/OtherExpensesGrp/TotalAmt0314598
IRS990/OtherExpensesGrp/TotalAmt1190000
IRS990/OtherExpensesGrp/TotalAmt216288
IRS990/OtherExpensesGrp/TotalAmt38297
IRS990/OtherLiabilitiesGrp/BOYAmt01636394
IRS990/OtherLiabilitiesGrp/EOYAmt01617451
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt020980
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0171592
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02703241
IRS990/OtherSalariesAndWagesGrp/TotalAmt02895813
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02545
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt022421
IRS990/PayrollTaxesGrp/ProgramServicesAmt0216341
IRS990/PayrollTaxesGrp/TotalAmt0241307
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0114187
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0293968
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt053514
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt067235
IRS990/PrincipalOfficerNm0CHRISTINE R MCKAY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0PER PUPIL FUNDING
IRS990/ProgramServiceRevenueGrp/Desc1EDUCATION PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06511441
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11335
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06511441
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11335
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0281885
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt062025
IRS990/PYOtherExpensesAmt01342917
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt05356337
IRS990/PYRevenuesLessExpensesAmt01238365
IRS990/PYSalariesCompEmpBnftPaidAmt03118965
IRS990/PYTotalExpensesAmt04461882
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05700247
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt02217969
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06512776
IRS990/SavingsAndTempCashInvstGrp/BOYAmt08873987
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010523387
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt079431
IRS990ScheduleD/DonatedServicesUseFcltsAmt079431
IRS990ScheduleD/EquipmentGrp/BookValueAmt096389
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0358614
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0455003
IRS990ScheduleD/ExpensesNotReportedAmt079431
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05046510
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt048032
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0236981
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0285013
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01782299
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1227875
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CAPITAL LEASEHOLD - GEORGIA AVENUE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEPOSIT
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0279759
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0279759
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01617451
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASES
IRS990ScheduleD/RevenueNotReportedAmt079431
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt07264479
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN JUNE 2006, THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED FASB ASC NO. 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH IS AN INTERPRETATION OF ASC 740'S, ACCOUNTING FOR INCOME TAXES. FASB ASC NO. 740-10 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE SCHOOL'S FINANCIAL STATEMENTS IN ACCORDANCE WITH ASC 740'S AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FASB ASC NO. 740-10 REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE SCHOOL'S TAX RETURN TO DETERMINE WHETHER THE TAX POSITIONS HAVE A "MORE-LIKELY-THAN-NOT" PROBABILITY OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. THE SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2015, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2015, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2011 THROUGH 2013 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE SCHOOL FILES TAX RETURNS. IT IS THE SCHOOL'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. AS OF JUNE 30, 2015, THE SCHOOL HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0424180
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02010174
IRS990ScheduleD/TotalExpensesPerForm990Amt05046510
IRS990ScheduleD/TotalLiabilityAmt01617451
IRS990ScheduleD/TotalRevenuePerForm990Amt07264479
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07343910
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05125941
IRS990ScheduleE/ComplianceWithRevProc7550Ind00
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd00
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE D.C. GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO CHARTER SCHOOLS. THE RACIALLY NONDISCRIMINATORY POLICY IS INCLUDED IN MOST OF THE SCHOOLS LITERATURE AND IS INCLUDED ON ITS WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE D.C. GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO CHARTER SCHOOLS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE D.C. GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO CHARTER SCHOOLS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt3THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE D.C. GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO CHARTER SCHOOLS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE E, PART I, LINE 7
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE AND ADMIN REVIEW THE FORM 990 AND THEN A COPY IS FORWARDED TO ALL BOARD MEMBERS FOR REVIEW AND APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUALLY THE CONFLICT OF INTEREST POLICY IS REVIEWED WITH ALL BOARD MEMBERS AND KEY EMPLOYEES. ANY CONFLICT OF INTEREST ISSUES THAT ARISE ARE REQUIRED TO BE DOCUMENTED AND ADDRESSED ON AN ONGOING BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS AT A REGULAR MEETING. A PERFORMANCE REVIEW IS CONDUCTED AND A COMPARISON OF SALARY IS CONSIDERED IN RELATION TO OTHER SIMILAR ORGANIZATIONS. ALL KEY EMPLOYEE SALARY AMOUNTS ARE REVIEWED BY THE EXECUTIVE DIRECTOR ANNUALLY AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DOCUMENTS ARE AVAILABLE UPON REQUEST FOR INSPECTION AT THE SCHOOL AND A COPY MAY BE OBTAINED AT THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0BRIYA PUBLIC CHARTER SCHOOL

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.3$3.78$27.5$18.2$17.0$1.21
2023Summary only. Only limited summary data is available for this year.$43.6$19.6$23.9$15.9$13.7$2.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.7$4.03$21.6$15.3$12.1$3.16
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.6$2.96$19.7$13.8$12.1$1.66
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.1$2.87$17.2$12.5$10.6$1.89
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.1$2.74$15.4$11.3$11.4$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.0$2.61$15.4$11.1$10.3$0.77
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.1$2.42$14.6$9.21$8.02$1.19
2016Detailed filing. Detailed filing data is available for this year.$33.9$20.0$13.9$7.83$5.80$2.03
2015Detailed filing. Detailed filing data is available for this year.$13.6$2.14$11.4$7.26$5.05$2.22
2015Summary only. Only limited summary data is available for this year.$13.6$2.14$11.4$7.26$5.05$2.22
2014Detailed filing. Detailed filing data is available for this year.$11.5$2.29$9.22$5.70$4.46$1.24
2013Summary only. Only limited summary data is available for this year.$10.1$2.13$7.98$5.26$3.93$1.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.62$1.96$6.66$3.04
2011Summary only. Only limited summary data is available for this year.$5.68$0.27$5.41$3.28$2.09$1.19