Civic Intelligence

Brass City Charter School

990 • Fiscal year 2021 • EIN 46-2366321

Jul 01, 2020 to Jun 30, 2021 • Filed on May 12, 2022

Organization Profilewww.brasscitycharter.org
289 Willow StreetWaterbury, CT 06710

(203) 527-5942

Siviq Scores

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

Liabilities / Assets

85th percentile

0.70x

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

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

85th percentile

1.46x

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

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

24th percentile

0.9%

Higher net margin than 24% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

45th percentile

$158,041

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

29th percentile

2.2%

Faster asset growth than 29% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

50th percentile

12%

Faster revenue growth than 50% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$11,085,188

Up $235,225 (+2.2%) from 2020

Net Assets

Down

$3,321,086

Down $325,532 (-8.9%) from 2020

Liabilities

Up

$7,764,102

Up $560,757 (+7.8%) from 2020

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin24th percentile

Revenue

Up

$5,325,889

Up $583,123 (+12%) from 2020

Expenses

Up

$5,277,432

Up $475,468 (+9.9%) from 2020

Net Income

Up

$48,457

Up $107,655 (+182%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$15M$10M$5.0M$0Assets 2014: $323,849Liabilities 2014: $161,410Net Assets 2014: $162,4392014Assets 2015: $599,529Liabilities 2015: $224,532Net Assets 2015: $374,9972015Assets 2016: $1,084,038Liabilities 2016: $350,551Net Assets 2016: $733,4872016Assets 2017: $1,555,802Liabilities 2017: $493,339Net Assets 2017: $1,062,4632017Assets 2018: $3,299,086Liabilities 2018: $1,068,527Net Assets 2018: $2,230,5592018Assets 2019: $10,082,851Liabilities 2019: $6,349,567Net Assets 2019: $3,733,2842019Assets 2020: $10,849,963Liabilities 2020: $7,203,345Net Assets 2020: $3,646,6182020Assets 2021: $11,085,188Liabilities 2021: $7,764,102Net Assets 2021: $3,321,0862021Assets 2022: $11,085,680Liabilities 2022: $7,002,790Net Assets 2022: $4,082,8902022Assets 2023: $10,843,483Liabilities 2023: $6,915,160Net Assets 2023: $3,928,3232023

Highlighted filing

2021

Assets$11,085,188
Liabilities$7,764,102
Net Assets$3,321,086
Open 2021 Filing

Operations Trend

Revenue Growth50th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $1,610,373Expenses 2014: $1,456,734Net Income 2014: $153,6392014Revenue 2015: $2,751,744Expenses 2015: $2,539,186Net Income 2015: $212,5582015Revenue 2016: $3,502,985Expenses 2016: $3,144,495Net Income 2016: $358,4902016Revenue 2017: $3,234,218Expenses 2017: $3,653,109Net Income 2017: -$418,8912017Revenue 2018: $4,433,853Expenses 2018: $3,404,762Net Income 2018: $1,029,0912018Revenue 2019: $5,727,832Expenses 2019: $4,298,773Net Income 2019: $1,429,0592019Revenue 2020: $4,742,766Expenses 2020: $4,801,964Net Income 2020: -$59,1982020Revenue 2021: $5,325,889Expenses 2021: $5,277,432Net Income 2021: $48,4572021Revenue 2022: $6,830,766Expenses 2022: $6,063,918Net Income 2022: $766,8482022Revenue 2023: $6,431,597Expenses 2023: $6,586,163Net Income 2023: -$154,5662023

Highlighted filing

2021

Revenue$5,325,889
Expenses$5,277,432
Net Income$48,457
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 12, 2022
Return Version
2020v4.0
Gross Receipts
$5,325,889
Mission and Program Overview

Mission

Brass City Charter School (BCCS) provides a rigorous academic and holistic social-emotional learning program that will eliminate the achievement gap for under-served students. BCCS enables students to soar academically, develop as people of character, and lead meaningful and productive lives both for themselves and for their community.

Brass City Charter School (BCCS) provides a rigorous academic and holistic social-emotional learning program that will eliminate the achievement gap for under-served students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,986,177$8,833,536▼ $152,641
Cash and Non-Interest-Bearing Accounts$941,434$1,407,032▲ $465,598
Accounts Receivable$116,795$287,353▲ $170,558
Pledges and Grants Receivable$82,500$41,297▼ $41,203
Prepaid Expenses and Deferred Charges$223,057$10,568▼ $212,489
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$10,849,963$11,085,188▲ $235,225
Other Assets Total$500,000$505,402▲ $5,402
Liabilities
Tax Exempt Bond Liabilities$3,400,000$3,344,222▼ $55,778
Mortgage Notes Payable Secured by Investment Property$2,970,000$2,933,253▼ $36,747
Other Liabilities$632,857$632,857→ $0
Deferred Revenue-$550,000-
Accounts Payable and Accrued Expenses$200,488$303,770▲ $103,282
Total Liabilities$7,203,345$7,764,102▲ $560,757
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,271,618$3,321,086▲ $49,468
Net Assets With Donor Restrictions$375,000--
Total Net Assets Fund Balance$3,646,618$3,321,086▼ $325,532
Total Liabilities and Net Assets / Fund Balance$10,849,963$11,085,188▲ $235,225

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,428,321$1,017,683$9,446,004
Other Land Buildings$178,245$217,264$395,509
Equipment$87,633$159,547$247,180
Land$139,337-$139,337
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbara RuggieroExecutive DirectorFT$146,290$11,751$158,041

Board Members and Trustees

NameTitle
Annie M ScottChairman
Anthony GayDirector
Christina CruzDirector
Courtney BauknechtDirector
Donald J ThompsonDirector
Jeanine PocoskiDirector
Lauren StumpfDirector
Mari VegaDirector
Ana RosaSecretary
Charles HeavenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,270,930
Program Service Revenue
$4,050,000
Investment Income
$4,391
Other Revenue
$568
All Other Contributions
$505,360
Change in Net Assets
$48,457

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,325,889
Revenue Not Reported on Form 990
$404,129
Total Revenue per Audited Statements
$5,730,018
Total Revenue per Form 990
$5,325,889
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,773,579
Other Expenses$1,503,853
Total Fundraising Expense$5,928
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,022,086$117,483$2,046$3,141,615
Depreciation Depletion$440,333$705-$441,038
Interest$312,119$1,410-$313,529
Other Employee Benefits$279,642$12,991$265$292,898
Occupancy$183,769$794-$184,563
Payroll Taxes$170,215$10,512$298$181,025
Current Officers, Directors, Trustees, and Key Employees$91,384$63,483$3,174$158,041
All Other Expenses$38,860$22,430-$61,290
Fees for Services Other$42,787$11,277-$54,064
Insurance$14,645$33,221-$47,866
Office Expenses$24,745$2,460$145$27,350
Other Expenses$16,424--$16,424
Total Functional Expenses$4,994,738$276,766$5,928$5,277,432

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,680,550
Expenses per Audited Statements$5,277,432
Total Expenses per Form 990$5,277,432
Expenses Not Reported on Form 990$403,118
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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Paycheck Protection Program$632,857

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACT Health & Education2018-07-01$3,400,000Facility Renovation Project

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$3,400,000-$55,778$25,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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, Line 11B: Form 990 Review Process

“The form 990 will be reviewed by the Board Treasurer and the Board Chairman, then distributed to the full Board for review.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Board of Directors monitors and enforces compliance.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“Proposed Salaries were reviewed by the Chairman of the Board and Board Treasurer with reference to salaries for comparable jobs. Brass City Charter School's Board of Directors voted to approve the budget. Salary increases have been in line with those received by all school employees.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Proposed Salaries were presented to the Board by the Executive Director and Director of Operations who determine appropriate salaries for comparable jobs. Brass City Charter Schools Board of Directors voted to approve the budget. salary increases have been in line with those received by all school employees.”

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

“Forms made available upon request.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Governing documents are available on our website. Financial information is available by request.”

Filing and Contact Details

Filer

Filer Name
Brass City Charter School
EIN
46-2366321
Phone
2035275942
Address
289 Willow Street, WATERBURY, CT 06710

Signing Officer

Name
Annie M Scott
Title
Chairman
Signed
2022-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Ruggiero
Formed
2013
Legal Domicile
Ct
Voting Board Members
8
Independent Board Members
8
Employees
76
Volunteers
10

Preparer

Firm
King King & Associates Cpas
Address
170 HOLABIRD AVE, WINSTED, CT 06098
Preparer
Robert E King CPA
Phone
8603790215
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IRS990/LobbyingActivitiesInd0true
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Brass City Charter School (BCCS) provides a rigorous academic and holistic social-emotional learning program that will eliminate the achievement gap for under-served students. BCCS enables students to soar academically, develop as people of character, and lead meaningful and productive lives both for themselves and for their community.
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IRS990/NetAssetsOrFundBalancesBOYAmt03646618
IRS990/NetAssetsOrFundBalancesEOYAmt03321086
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OccupancyGrp/ManagementAndGeneralAmt0794
IRS990/OccupancyGrp/ProgramServicesAmt0183769
IRS990/OccupancyGrp/TotalAmt0184563
IRS990/OfficeExpensesGrp/FundraisingAmt0145
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02460
IRS990/OfficeExpensesGrp/ProgramServicesAmt024745
IRS990/OfficeExpensesGrp/TotalAmt027350
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
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IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt0505402
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0265
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt012991
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0279642
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0292898
IRS990/OtherExpensesGrp/Desc0Books
IRS990/OtherExpensesGrp/Desc1Student Lunch
IRS990/OtherExpensesGrp/Desc2COVID Expenses
IRS990/OtherExpensesGrp/Desc3Employee Training
IRS990/OtherExpensesGrp/ProgramServicesAmt0201764
IRS990/OtherExpensesGrp/ProgramServicesAmt180327
IRS990/OtherExpensesGrp/ProgramServicesAmt275638
IRS990/OtherExpensesGrp/ProgramServicesAmt316424
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IRS990/OtherExpensesGrp/TotalAmt180327
IRS990/OtherExpensesGrp/TotalAmt275638
IRS990/OtherExpensesGrp/TotalAmt316424
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IRS990/PayrollTaxesGrp/FundraisingAmt0298
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010512
IRS990/PayrollTaxesGrp/ProgramServicesAmt0170215
IRS990/PayrollTaxesGrp/TotalAmt0181025
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt082500
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt041297
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0223057
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010568
IRS990/PrincipalOfficerNm0Barbara Ruggiero
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IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0Per Pupil Services
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04050000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01058108
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01305626
IRS990/PYOtherRevenueAmt028408
IRS990/PYProgramServiceRevenueAmt03656250
IRS990/PYRevenuesLessExpensesAmt0-59198
IRS990/PYSalariesCompEmpBnftPaidAmt03496338
IRS990/PYTotalExpensesAmt04801964
IRS990/PYTotalRevenueAmt04742766
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990/ReconcilationRevenueExpnssAmt048457
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleC/Form4720Filed4912TaxInd0false
IRS990ScheduleC/Form4720FiledSection4955TaxInd0false
IRS990ScheduleC/GrantsOtherOrganizationsInd0false
IRS990ScheduleC/MailingsMembersInd0false
IRS990ScheduleC/MediaAdvertisementsInd0false
IRS990ScheduleC/NotDescribedSection501c3Ind0false
IRS990ScheduleC/OtherActivitiesAmt0378
IRS990ScheduleC/OtherActivitiesInd0true
IRS990ScheduleC/PaidStaffOrManagementInd0false
IRS990ScheduleC/PublicationsOrBroadcastInd0false
IRS990ScheduleC/RalliesDemonstrationsInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0Portion of Dues paid to Northeast Charter Schools Network.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II-B, Line 1i - Other Activities Description
IRS990ScheduleC/TotalLobbyingExpendituresAmt0378
IRS990ScheduleC/VolunteersInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt08428321
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01017683
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt09446004
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0403118
IRS990ScheduleD/DonatedServicesUseFcltsAmt0403118
IRS990ScheduleD/EquipmentGrp/BookValueAmt087633
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0159547
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0247180
IRS990ScheduleD/ExpensesNotReportedAmt0403118
IRS990ScheduleD/ExpensesSubtotalAmt05277432
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0632857
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IRS990ScheduleD/RevenueSubtotalAmt05325889
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IRS990ScheduleD/TotalExpensesPerForm990Amt05277432
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Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,085,188
Liabilities
$7,764,102
Net assets
$3,321,086
Revenue
$5,325,889
Expenses
$5,277,432
Net income
$48,457
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$10.8$6.92$3.93$6.43$6.59$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.1$7.00$4.08$6.83$6.06$0.77
2021Detailed filing. Detailed filing data is available for this year.$11.1$7.76$3.32$5.33$5.28$0.05
2020Summary only. Only limited summary data is available for this year.$10.8$7.20$3.65$4.74$4.80$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.1$6.35$3.73$5.73$4.30$1.43
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.30$1.07$2.23$4.43$3.40$1.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.56$0.49$1.06$3.23$3.65$0.42
2016Detailed filing. Detailed filing data is available for this year.$1.08$0.35$0.73$3.50$3.14$0.36
2015Summary only. Only limited summary data is available for this year.$0.60$0.22$0.37$2.75$2.54$0.21
2014Detailed filing. Detailed filing data is available for this year.$0.32$0.16$0.16$1.61$1.46$0.15