Civic Intelligence

Breakthrough Charter Schools

990 • Fiscal year 2015 • EIN 27-0362848

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 22, 2016

Organization ProfileWWW.BREAKTHROUGHSCHOOLS.ORG

View Organization Page

10118 Hampden AveCleveland, OH 44108

(216) 456-2086

Siviq Scores

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

Liabilities / Assets

69th percentile

0.42x

Higher debt load relative to assets than 69% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

44th percentile

0.15x

Higher debt load relative to revenue than 44% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

34th percentile

-0.8%

Higher net margin than 34% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

87th percentile

26%

Faster asset growth than 87% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

75th percentile

16%

Faster revenue growth than 75% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$1,894,363

Up $391,684 (+26%) from 2014

Net Assets

Down

$1,096,528

Down $46,137 (-4.0%) from 2014

Liabilities

Up

$797,835

Up $437,821 (+122%) from 2014

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin34th percentile

Revenue

Up

$5,450,157

Up $769,798 (+16%) from 2014

Expenses

Up

$5,496,294

Up $994,140 (+22%) from 2014

Net Income

Down

-$46,137

Down $224,342 (-126%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth87th percentile

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

$3.0M$2.0M$1.0M$0Assets 2013: $1,587,906Liabilities 2013: $623,446Net Assets 2013: $964,4602013Assets 2014: $1,502,679Liabilities 2014: $360,014Net Assets 2014: $1,142,6652014Assets 2015: $1,894,363Liabilities 2015: $797,835Net Assets 2015: $1,096,5282015Assets 2018: $1,482,781Liabilities 2018: $945,322Net Assets 2018: $537,4592018Assets 2021: $2,179,361Liabilities 2021: $1,475,404Net Assets 2021: $703,9572021Assets 2022: $1,482,127Liabilities 2022: $1,221,745Net Assets 2022: $260,3822022Assets 2024: $1,863,545Liabilities 2024: $1,077,695Net Assets 2024: $785,8502024

Highlighted filing

2015

Assets$1,894,363
Liabilities$797,835
Net Assets$1,096,528
Open 2015 Filing

Operations Trend

Revenue Growth75th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2013: $4,237,2912013Revenue 2014: $4,680,359Expenses 2014: $4,502,154Net Income 2014: $178,2052014Revenue 2015: $5,450,157Expenses 2015: $5,496,294Net Income 2015: -$46,1372015Revenue 2018: $8,957,998Expenses 2018: $8,911,032Net Income 2018: $46,9662018Revenue 2021: $11,175,570Expenses 2021: $10,570,967Net Income 2021: $604,6032021Revenue 2022: $8,613,684Expenses 2022: $9,057,075Net Income 2022: -$443,3912022Revenue 2024: $9,723,123Expenses 2024: $9,845,031Net Income 2024: -$121,9082024

Highlighted filing

2015

Revenue$5,450,157
Expenses$5,496,294
Net Income-$46,137
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 22, 2016
Return Version
2014v6.0
Gross Receipts
$5,450,157
Mission and Program Overview

Mission

Bcs' mission is to provide sustainable, high-quality public schools in cleveland's under-served neighborhoods, ensuring all students have access to a public, free, outstanding college preparatory education. Our schools have been honored by local, state, and national organizations for excellence in teaching, leadership, and student achievement. We currently serve nearly 3,300 k-8 students across ten free, public charter schools.

Bcs' mission is to provide sustainable, high-quality public schools in cleveland's under-served neighborhoods, ensuring all students have access to a public, free, outstanding college preparatory education. Our schools have been honored by local, state, and national organizations for excellence in teaching, leadership, and student achievement. We currently serve nearly 3,000 k-8 students across ten free, public charter schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,105,151$1,310,722▲ $205,571
Cash and Non-Interest-Bearing Accounts$102,734$371,529▲ $268,795
Land, Buildings, and Equipment, Net$262,388$174,925▼ $87,463
Prepaid Expenses and Deferred Charges$32,406$37,187▲ $4,781
Total Assets$1,502,679$1,894,363▲ $391,684
Liabilities
Accounts Payable and Accrued Expenses$360,014$547,835▲ $187,821
Other Liabilities-$250,000-
Total Liabilities$360,014$797,835▲ $437,821
Net Assets / Fund Balance
Unrestricted Net Assets$1,142,665$1,096,528▼ $46,137
Total Net Assets Fund Balance$1,142,665$1,096,528▼ $46,137
Total Liabilities and Net Assets / Fund Balance$1,502,679$1,894,363▲ $391,684

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$174,925$262,388$437,313
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alan RosskammCEOFT$120,745$25,853$146,598
Charles DaaneCFOFT$94,745$19,868$114,613
Jill MillerCOOFT$84,310$14,063$98,373

Board Members and Trustees

NameTitle
Michael CristalBoard Chair
Jen GrossmanDirector
John SinnenbergDirector
Justin HortonDirector
Leslie DunnDirector
Mark ElliottDirector
Paul HarrisDirector
Richard PaceDirector
Vickie JohnsonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$3,047,050
Program Service Revenue
$2,403,107
Investment Income
$0
Other Revenue
$0
All Other Contributions
$847,971
Change in Net Assets
$-46,137

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,450,157
Total Revenue per Audited Statements
$5,450,157
Total Revenue per Form 990
$5,450,157
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,837,667
Other Expenses$1,580,011
Grants and Similar Amounts Paid$1,078,616
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,842,192$460,548-$2,302,740
Grants to Domestic Orgs$1,078,616--$1,078,616
Pension Plan Contributions$244,323$61,081-$305,404
Other Employee Benefits$149,312$37,328-$186,640
Information Technology-$138,859-$138,859
Office Expenses-$91,094-$91,094
Depreciation Depletion$87,463--$87,463
Payroll Taxes$34,306$8,577-$42,883
Travel-$41,282-$41,282
Insurance-$33,929-$33,929
Occupancy-$33,153-$33,153
Other Expenses$1,079,652$2,010-$2,010
Total Functional Expenses$4,515,864$980,430$0$5,496,294

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,496,294
Total Expenses per Audited Statements$5,496,294
Total Expenses per Form 990$5,496,294
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lakeshore Intergenerational SchoolCleveland, OH-Education$174,419
Citizens Leadership AcademyCleveland, OH-Education$138,559
Village Prep SchoolCleveland, OH-Education$129,755
E Prep SchoolCleveland, OH-Education$119,109
Citizens AcademyCleveland, OH-Education$118,240
Friends of BcsCleveland, OH-Education$115,912
E Prep School WhCleveland, OH-Education$115,896
Village Prep Sch Woodland HtsCleveland, OH-Education$91,341
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
Note Payable to Fob$250,000
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, Page 6, Part VI, Line 11B

“The form 990 is reviewed by the authorized members of the governing board”

Form 990, Page 6, Part VI, Line 12C

“The organization's board and management reviews compliance with conflict of interest policy”

Form 990, Page 6, Part VI, Line 15A

“The organization's board determines appropriate compensation using comparable date”

Form 990, Page 6, Part VI, Line 15B

“The organization's chief executive officer determines appropriate compensation using comparable data”

Form 990, Page 6, Part VI, Line 19

“Documents available upon request”

Filing and Contact Details

Filer

Filer Name
Breakthrough Charter Schools
EIN
27-0362848
Phone
2164562086
Address
10118 HAMPDEN AVE, CLEVELAND, OH 44108

Signing Officer

Name
Cheryl Hutchings
Title
CFO
Phone
2164562086
Signed
2016-01-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alan Rosskamm
Formed
2009
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
43
Volunteers
10

Preparer

Firm
Mcmanus Dosen & Co
Address
7251 ENGLE RD STE 406, MIDDLEBURG HEIGHTS, OH 44130-3400
Preparer
Christopher J Gambaccini CPA
Phone
4402433400
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Bcs' mission is to provide sustainable, high-quality public schools in cleveland's under-served neighborhoods, ensuring all students have access to a public, free, outstanding college preparatory education. Our schools have been honored by local, state, and national organizations for excellence in teaching, leadership, and student achievement. We currently serve nearly 3,000 k-8 students across ten free, public charter schools.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The internal revenue service issued a determination letter exempting breakthrough charter schools from federal income taxes under section 501 (c)(3) of the internal revenue code. Accounting principles generally accepted in the united state 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 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 2012.”

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0CITIZENS ACADEMY 34-1867177 7 X 118,240 0 E PREP SCHOOL 20-2674339 7 X 119,109 0 LAKESHORE INTERGENERATIONAL SCHOOL 46-4486896 7 X 174,419 0 V PREP SCHOOL WOODLAND HILLS 45-2391437 7 X 91,341 0 NEAR WEST INTERGENERATIONAL 27-2054109 7 X 0 0
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE ORGANIZATION ADDED LAKESHORE INTERGENERATIONAL SCHOOL
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART I, LINE 11H
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, LINE 5A
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd87
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd97
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IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt20
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt30
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt40
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt50
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt60
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt70
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt80
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt90
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0138559
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt175385
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt2115896
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt3115912
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt4129755
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt5118240
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt6119109
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt7174419
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt891341
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt90
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CITIZENS LEADERSHIP ACADEMY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1CITIZENS ACADEMY EAST
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt2E PREP SCHOOL WOODLAND HILLS
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt3FRIENDS OF BREAKTHROUGH SCHOOLS
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt4VILLAGE PREP SCHOOL
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt5CITIZENS ACADEMY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt6E PREP SCHOOL
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt7LAKESHORE INTERGENERATIONAL SCHOOL
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt8V PREP SCHOOL WOODLAND HILLS
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt9NEAR WEST INTERGENERATIONAL
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0262388
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE TO FOB
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE ISSUED A DETERMINATION LETTER EXEMPTING BREAKTHROUGH CHARTER SCHOOLS FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATE 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 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 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05496294
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IRS990ScheduleI/RecipientTable/CashGrantAmt2115896
IRS990ScheduleI/RecipientTable/CashGrantAmt3115912
IRS990ScheduleI/RecipientTable/CashGrantAmt4118240
IRS990ScheduleI/RecipientTable/CashGrantAmt5129755
IRS990ScheduleI/RecipientTable/CashGrantAmt6119109
IRS990ScheduleI/RecipientTable/CashGrantAmt7174419
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3EDUCATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4EDUCATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5EDUCATION
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7EDUCATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CITIZENS LEADERSHIP ACADEMY
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2E PREP SCHOOL WH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3FRIENDS OF BCS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4CITIZENS ACADEMY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5VILLAGE PREP SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6E PREP SCHOOL

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,894,363
Liabilities
$797,835
Net assets
$1,096,528
Revenue
$5,450,157
Expenses
$5,496,294
Net income
-$46,137
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.86$1.08$0.79$9.72$9.85$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$1.22$0.26$8.61$9.06$0.44
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$1.48$0.70$11.2$10.6$0.60
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.95$0.54$8.96$8.91$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.89$0.80$1.10$5.45$5.50$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.50$0.36$1.14$4.68$4.50$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.62$0.96$4.24
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $5M-$10M nonprofits