Civic Intelligence

Friends of Breakthrough Schools

EIN 20-4948838 • 501(c)3 • Cleveland, OH

Profile

Our mission is to perform fundraising and advocacy activities that exclusively support the operations and growth of the breakthrough charter schools management organization and all its member schools.

3615 Superior AveCleveland, OH 44114

www.breakthroughcleveland.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

67th percentile

0.46x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

3.28x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Net Margin

91st percentile

47%

Higher net margin than 91% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

11th percentile

$190,001

Higher top officer pay than 11% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Asset Growth

42nd percentile

4.1%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

19%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Assets

Up

$126,050,795

Up $4,973,578 (+4.1%) from 2023

Liabilities

Down

$58,184,378

Down $3,419,802 (-5.6%) from 2023

Net Assets

Up

$67,866,417

Up $8,393,380 (+14%) from 2023

Revenue

Up

$17,741,329

Up $2,834,160 (+19%) from 2023

Expenses

Down

$9,347,949

Down $421,588 (-4.3%) from 2023

Net Income

Up

$8,393,380

Up $3,255,748 (+63%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150M$100M$50M$0Assets 2011: $4,622,056Liabilities 2011: $773,121Net Assets 2011: $3,848,9352011Assets 2012: $14,898,252Liabilities 2012: $5,298,570Net Assets 2012: $9,599,6822012Assets 2013: $18,717,942Liabilities 2013: $5,170,904Net Assets 2013: $13,547,0382013Assets 2014: $27,234,666Liabilities 2014: $9,120,672Net Assets 2014: $18,113,9942014Assets 2015: $31,629,488Liabilities 2015: $9,453,807Net Assets 2015: $22,175,6812015Assets 2016: $47,502,152Liabilities 2016: $11,262,683Net Assets 2016: $36,239,4692016Assets 2017: $54,618,149Liabilities 2017: $14,553,259Net Assets 2017: $40,064,8902017Assets 2018: $80,974,042Liabilities 2018: $32,589,379Net Assets 2018: $48,384,6632018Assets 2019: $80,818,704Liabilities 2019: $31,540,579Net Assets 2019: $49,278,1252019Assets 2020: $83,133,687Liabilities 2020: $31,842,706Net Assets 2020: $51,290,9812020Assets 2021: $75,617,435Liabilities 2021: $22,134,561Net Assets 2021: $53,482,8742021Assets 2022: $75,177,314Liabilities 2022: $20,841,909Net Assets 2022: $54,335,4052022Assets 2023: $121,077,217Liabilities 2023: $61,604,180Net Assets 2023: $59,473,0372023Assets 2024: $126,050,795Liabilities 2024: $58,184,378Net Assets 2024: $67,866,4172024

Highlighted filing

2024

Assets$126,050,795
Liabilities$58,184,378
Net Assets$67,866,417

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0Revenue 2011: $4,212,731Expenses 2011: $2,052,629Net Income 2011: $2,160,1022011Revenue 2012: $10,720,225Expenses 2012: $4,946,728Net Income 2012: $5,773,4972012Revenue 2013: $8,573,173Expenses 2013: $4,625,817Net Income 2013: $3,947,3562013Revenue 2014: $9,386,599Expenses 2014: $4,781,214Net Income 2014: $4,605,3852014Revenue 2015: $8,989,673Expenses 2015: $4,875,648Net Income 2015: $4,114,0252015Revenue 2016: $21,330,383Expenses 2016: $7,147,023Net Income 2016: $14,183,3602016Revenue 2017: $14,179,318Expenses 2017: $10,462,564Net Income 2017: $3,716,7542017Revenue 2018: $12,807,270Expenses 2018: $8,844,513Net Income 2018: $3,962,7572018Revenue 2019: $11,680,811Expenses 2019: $10,981,084Net Income 2019: $699,7272019Revenue 2020: $9,533,937Expenses 2020: $7,797,584Net Income 2020: $1,736,3532020Revenue 2021: $14,315,646Expenses 2021: $13,749,312Net Income 2021: $566,3342021Revenue 2022: $16,825,148Expenses 2022: $8,693,782Net Income 2022: $8,131,3662022Revenue 2023: $14,907,169Expenses 2023: $9,769,537Net Income 2023: $5,137,6322023Revenue 2024: $17,741,329Expenses 2024: $9,347,949Net Income 2024: $8,393,3802024

Highlighted filing

2024

Revenue$17,741,329
Expenses$9,347,949
Net Income$8,393,380

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$126$58.2$67.9$17.7$9.35$8.39
2023Summary only. Only limited summary data is available for this year.$121$61.6$59.5$14.9$9.77$5.14
2022Summary only. Only limited summary data is available for this year.$75.2$20.8$54.3$16.8$8.69$8.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$75.6$22.1$53.5$14.3$13.7$0.57
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$83.1$31.8$51.3$9.53$7.80$1.74
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$80.8$31.5$49.3$11.7$11.0$0.70
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$81.0$32.6$48.4$12.8$8.84$3.96
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$54.6$14.6$40.1$14.2$10.5$3.72
2016Detailed filing. Detailed filing data is available for this year.$47.5$11.3$36.2$21.3$7.15$14.2
2015Detailed filing. Detailed filing data is available for this year.$31.6$9.45$22.2$8.99$4.88$4.11
2014Detailed filing. Detailed filing data is available for this year.$27.2$9.12$18.1$9.39$4.78$4.61
2013Summary only. Only limited summary data is available for this year.$18.7$5.17$13.5$8.57$4.63$3.95
2012Summary only. Only limited summary data is available for this year.$14.9$5.30$9.60$10.7$4.95$5.77
2011Summary only. Only limited summary data is available for this year.$4.62$0.77$3.85$4.21$2.05$2.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$18,065,282
Mission and Program Overview

Mission

Our mission is to perform fundraising and advocacy activities that exclusively support the operations and growth of the breakthrough public schools management organization and all its member schools.

Our mission is to perform fundraising and advocacy activities that (see schedule o) exclusively support the operations and growth of the breakthrough public schools management organization and all its member schools

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$44,158,276$56,061,926▲ $11,903,650
Land, Buildings, and Equipment, Net$17,366,396$14,044,011▼ $3,322,385
Other Notes and Loans Receivable, Net$13,718,395$13,717,326▼ $1,069
Cash and Non-Interest-Bearing Accounts$3,019,827$2,725,647▼ $294,180
Pledges and Grants Receivable$1,117,497$1,425,117▲ $307,620
Accounts Receivable$424,428$222,680▼ $201,748
Prepaid Expenses and Deferred Charges$42,755$138,631▲ $95,876
Total Assets$121,077,217$126,050,795▲ $4,973,578
Other Assets Total$41,229,643$37,715,457▼ $3,514,186
Liabilities
Deferred Revenue$41,236,345$37,929,499▼ $3,306,846
Mortgage Notes Payable Secured by Investment Property$19,740,000$19,740,000→ $0
Accounts Payable and Accrued Expenses$627,835$514,879▼ $112,956
Total Liabilities$61,604,180$58,184,378▼ $3,419,802
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$59,177,953$67,750,124▲ $8,572,171
Net Assets With Donor Restrictions$295,084$116,293▼ $178,791
Total Net Assets Fund Balance$59,473,037$67,866,417▲ $8,393,380
Total Liabilities and Net Assets / Fund Balance$121,077,217$126,050,795▲ $4,973,578

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,539,404$19,263,627-
Other Land Buildings$312,028--
Land$192,579--
Equipment$0$8,541-
Other Assets Org$123--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susan ErtleExecutive DirectorFT$190,001$190,001
Brittany HurdChief Alumni Success OfficerFT$151,509$151,509
Tim MannSenior Advancement OfficerFT$135,914$135,914
Kelly BergChief Development OfficerFT$101,532$101,532

Highest Paid Contractors

ContractorServicesLocationCompensation
Jetpack Group LimitedConsulting3615 SUPERIOR AVE STE 3103D, Cleveland, OH 44114$122,462
Revenue and Support

Revenue Composition

Contributions and Grants
$5,729,359
Program Service Revenue
$3,591,367
Investment Income
$7,879,547
Other Revenue
$541,056
All Other Contributions
$5,729,359
Change in Net Assets
$8,393,380

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,741,329
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$17,741,329
Total Revenue per Form 990
$17,741,329
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,745,459
Salaries, Compensation, and Employee Benefits$1,602,490
Total Fundraising Expense$621,540
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$4,246,430--$4,246,430
Other Salaries and Wages$1,281,992$320,498-$1,602,490
Occupancy$1,101,378$33,285-$1,134,663
Interest$197,400--$197,400
Advertising--$186,959$186,959
All Other Expenses$-16,993$171,975$26,467$181,449
Office Expenses-$178,883-$178,883
Other Expenses$122,290$576,005$408,114$122,290
Fees for Services Lobbying$72,000--$72,000
Insurance-$932-$932
Total Functional Expenses$7,444,831$1,281,578$621,540$9,347,949

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per Audited Statements$0
Total Expenses per Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Village Prep CliffsCleveland, OH-School Funding$106,702
Citizens Academy SoutheastCleveland, OH-School Funding$69,500
Village Prep Woodland HillsCleveland, OH-School Funding$59,248
Citizens Leadership Academy EastCleveland, OH-School Funding$13,250
Village Prep WillardCleveland, OH-School Funding$8,850
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$860,031
Fundraising Direct Expenses$323,953
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
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

Board reviewed and approved the 990 prior to filing.

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

The organization's management reviews compliance with the conflicts of interest policy.

Form 990, Part VI, Section B, Line 15

Compensation is determined based on comparability data.

Form 990, Part VI, Section C, Line 18

AVAILABLE UPON REQUEST

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Friends of Breakthrough
EIN
20-4948838
Phone
2163737801
Address
3615 SUPERIOR AVE, CLEVELAND, OH 44114

Signing Officer

Name
Doug Mangen
Title
CFO
Phone
2163737801
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Ertle
Formed
2006
Legal Domicile
Oh
Voting Board Members
42
Independent Board Members
42
Employees
0
Volunteers
0

Preparer

Firm
Rea & Associates Inc
Address
P O BOX 485, MEDINA, OH 44258
Phone
3307228222
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The internal revenue service issued a determination letter exempting the agency from federal income taxes under section 501(c)(3) of the internal revenue code. Accordingly, no provision for income taxes has been included in these consolidated financial statements. Accounting principles generally accepted in the united states of america require the agency's management to evaluate tax positions taken by the agency and recognize a tax liability if the agency has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management has determined that the agency does not have any uncertain tax positions and the associated unrecognized benefits that materially impact the consolidated financial statements or related disclosures. The agency is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The agency believes it is no longer subject to income tax examinations for years prior to fiscal year 2018

PART XI, LINE 4B - OTHER ADJUSTMENTS:

FUNDRAISING EXPENSES

Raw XML AppendixShowing 400 of 840 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0627835
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0514879
IRS990/AccountsReceivableGrp/BOYAmt0424428
IRS990/AccountsReceivableGrp/EOYAmt0222680
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0OUR MISSION IS TO PERFORM FUNDRAISING AND ADVOCACY ACTIVITIES THAT (SEE SCHEDULE O) EXCLUSIVELY SUPPORT THE OPERATIONS AND GROWTH OF THE BREAKTHROUGH PUBLIC SCHOOLS MANAGEMENT ORGANIZATION AND ALL ITS MEMBER SCHOOLS
IRS990/AdvertisingGrp/FundraisingAmt0186959
IRS990/AdvertisingGrp/TotalAmt0186959
IRS990/AllOtherContributionsAmt05729359
IRS990/AllOtherExpensesGrp/FundraisingAmt026467
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0171975
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0-16993
IRS990/AllOtherExpensesGrp/TotalAmt0181449
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DOUG MANGEN
IRS990/BooksInCareOfDetail/PhoneNum02164562086
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03615 SUPERIOR AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0CLEVELAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044114
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0JETPACK GROUP LIMITED
IRS990/ContractorCompensationGrp/ServicesDesc0CONSULTING
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt017741329
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
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IRS990/DelegationOfMgmtDutiesInd00
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IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
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