2024-05-01T13:15:51-04:00 2023-06-30 462108854 KENDALL PREBOLA AND JONES LLC PO BOX 259 BEDFORD PA 155220259 990 2022-07-01 731681983 BRIDGES PUBLIC CHARTER SCHOOL BRID 2025450515 100 GALLATIN ST NE WASHINGTON DC 20011 OLIVIA SMITH PRESIDENT & FOUNDER 2025450515 2024-04-19 true OLIVIA SMITH 999009999 false ROBERT F PREBOLA CPA P00575666 8146231880 2024-04-29 X 2022 2023-04-26 12:10:37Z OLIVIA SMITH 100 GALLATIN ST NE WASHINGTON DC 20011 16821797 false X WWW.BRIDGESPCS.ORG X 2003 DC TO PROVIDE AN EXEMPLARY, INDIVIDUALIZED EARLY CHILDHOOD AND ELEMENTARY EDUCATIONAL PROGRAM THAT INCLUDES STUDENTS WITH SPECIAL NEEDS. OUR DEVELOPMENTALLY APPROPRIATE, STUDENT AND FAMILY-CENTERED EDUCATIONAL APPROACH NURTURES STUDENTS TO EXPAND THEIR DEVELOPMENTAL SKILLS, IN ORDER TO BUILD A FOUNDATION FOR LIFELONG LEARNING. 8 7 205 38 0 2203869 3710807 11273517 12986461 14 121406 0 13477400 16818674 0 0 8638834 8503798 0 10211 4275837 4452582 12914671 12956380 562729 3862294 12531859 33018096 1091510 17482285 11440349 15535811 X TO PROVIDE AN EXEMPLARY, INDIVIDUALIZED EARLY CHILDHOOD AND ELEMENTARY EDUCATIONAL PROGRAM THAT INCLUDES STUDENTS WITH SPECIAL NEEDS. OUR DEVELOPMENTALLY APPROPRIATE, STUDENT AND FAMILY-CENTERED EDUCATIONAL APPROACH NURTURES STUDENTS TO EXPAND THEIR DEVELOPMENTAL SKILLS, IN ORDER TO BUILD A FOUNDATION FOR LIFELONG LEARNING. false false 11479299 12986461 BRIDGES PUBLIC CHARTER SCHOOL (THE CHARTER SCHOOL) WAS ESTABLISHED TO PROVIDE PRESCHOOL EDUCATION TO STUDENTS WITH AND WITHOUT SPECIAL NEEDS IN THE DISTRICT OF COLUMBIA. THE CHARTER SCHOOL WAS INCORPORATED UNDER THE LAWS OF THE DISTRICT OF COLUMBIA IN AUGUST 2003. THE SCHOOL WAS GRANTED A 15-YEAR CHARTER TO OPERATE AS A PUBLIC CHARTER SCHOOL IN THE DISTRICT OF COLUMBIA UNDER THE DC PUBLIC SCHOOL REFORM ACT OF 1995. THE SCHOOL PROGRAM OPENED IN AUGUST OF 2005. IN MARCH 2012, THE CHARTER SCHOOL WAS GRANTED APPROVAL BY THE DC PUBLIC CHARTER SCHOOL BOARD TO EXPAND INTO AN ELEMENTARY SCHOOL PROGRAM, TO SERVE GRADES PRE-K THROUGH FIFTH. THE CHARTER SCHOOL REACHED GRADE LEVEL CAPACITY IN THE 2017-2018 SCHOOL YEAR WITH FIFTH GRADE. DURING NOVEMBER 2015, THE CHARTER SCHOOLS LEGAL NAME WAS CHANGED FROM BRIDGES CHARTER SCHOOL TO BRIDGES PUBLIC CHARTER SCHOOL. BRIDGES CHARTER WAS RENEWED BY THE DC PUBLIC CHARTER SCHOOL BOARD FOR AN ADDITIONAL 15 YEARS ON NOVEMBER 18, 2019 TO OPERATE AS A PUBLIC CHARTER SCHOOL IN THE DISTRICT OF COLUMBIA UNDER THE DC PUBLIC SCHOOL REFORM ACT OF 1995. BRIDGES PUBLIC CHARTER SCHOOL IS UNIQUE IN THE DC EDUCATION LANDSCAPE SERVING A HIGHER PERCENTAGE OF STUDENTS WITH SPECIAL NEEDS IN ONE SCHOOL BUILDING THAN ALL BUT ONE OTHER CHARTER SCHOOL IN DC (ST. COLETTA). BRIDGES PROVIDES A CONTINUUM OF INCLUSIVE LEARNING ENVIRONMENTS AND HIGH-LEVEL SPECIAL EDUCATION CLASSROOMS. THE CHARTER SCHOOL STUDENT POPULATION IS 38% STUDENTS WITH SPECIAL NEEDS, 52% ENGLISH LANGUAGE LEARNERS AND 65% STUDENTS WHO QUALIFY FOR FREE OR REDUCED LUNCH (LOW-INCOME). THE CHARTER SCHOOLS ACTIVITIES ARE FUNDED PRIMARILY BY THE DISTRICT OF COLUMBIAS PER PUPIL ALLOCATION FORMULA, SUPPLEMENTED WITH FEDERAL FUNDS ALLOCATED TO THE STATE EDUCATION AGENCY TO BE DISTRIBUTED TO SCHOOLS FOR STAFF DEVELOPMENT, SPECIAL EDUCATION SERVICES, AND OTHER ELIGIBLE EXPENSES. 11479299 true true false false false false false false false false true false false true true true true false true false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 31 0 true 205 true false false false false false false false false false false false false X 8 7 false false false false false false false true true false false true true true true true true true false false X OLIVIA SMITH 2025450515 100 GALLATIN ST NE WASHINGTON DC 20011 RIKKI TAYLOR CHAIR 2.00 X X 0 0 0 HASSAN DHOUTI SECRETARY 2.00 X X 0 0 0 CELESTE BROWN BOARD MEMBER 2.00 X 0 0 0 SONYA HARRISON BOARD MEMBER 2.00 X 0 0 0 SHARDAY MELTON BOARD MEMBER 2.00 X 0 0 0 MICHELLE PARRISH BOARD MEMBER 2.00 X 0 0 0 DANIEL SCHUMAN BOARD MEMBER 2.00 X 0 0 0 OLIVIA SMITH PRESIDENT & 40.00 X X 148337 0 38672 GEORGIA VERGOS COO 40.00 X 138782 0 11518 KALANA ELASTER PRINCIPAL 40.00 X 131382 0 7309 RHONDA GREEN ASSISTANT PR 40.00 X 101828 0 401 520329 57900 4 false true false REVOLUTION FOODS INC PO BOX 92230 LAS VEGAS NV 891932230 FOOD SERVICE 435752 STERLING SPEECH ASSOCIATES LLC 2509 NORTH CAPITOL STREET NE WASHINGTON DC 20002 EDUCATIONAL SVC 345810 EDOPS 1638 R STREET NW SUITE 300 WASHINGTON DC 20006 FINANCE & DATA 228531 EDUCATIONAL SOLUTIONS LLC 4508 4TH ROAD NORTH ARLINGTON VA 22201 INSTRUCTION SVC 115428 4 3707587 3220 638 3710807 PER PUPIL FUNDING ALLOCATION 611710 11527245 11527245 PER PUPIL FACILITY ALLOWANCE 611710 1334940 1334940 MEDICAID SERVICE FEES 611710 119051 119051 STUDENT ACTIVITY FEES 611710 5225 5225 12986461 124529 124529 3123 -3123 -3123 -3123 16818674 12986461 121406 357384 317496 39504 384 6966907 6189317 770099 7491 37051 32916 4095 40 552896 491186 61115 595 589560 523758 65168 634 42546 42546 196960 196960 182933 105494 77439 55428 50880 4525 23 155617 142847 12706 64 1570627 1441738 128241 648 104644 92964 11567 113 874 803 71 128554 118005 10496 53 44810 41133 3659 18 CONTRACTED INSTRUCTION 844682 844682 FOOD SERVICE 520581 520581 DIRECT STUDENT COSTS 368035 368035 AUTHORIZER FEE 129495 118869 10573 53 106796 78595 28106 95 12956380 11479299 1466870 10211 9544065 12014936 32123 32136 1188320 328984 636172 3242818 420928 51163 1272230 437322 643109 834908 67142 16513151 12531859 33018096 851587 805991 239923 16676294 1091510 17482285 X 11439667 15535811 682 11440349 15535811 12531859 33018096 X 3862294 233168 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 572972 126405 446567 699258 310917 388341 834908 OPERATING LEASE, RIGHT-OF-USE ASSETS 16429763 DEPOSITS 67142 FINANCING LEASE, RIGHT-OF-USE ASSETS 16246 16513151 OPERATING LEASE LIABILITY 16659689 CAPITAL LEASE LIABILITY 16605 16676294 X 16826158 7484 7484 16818674 16818674 12963864 7484 7484 12956380 12956380 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE CHARTER SCHOOL'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE CHARTER SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2023, 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, 2023, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2019 THROUGH 2021 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE CHARTER SCHOOL FILES TAX RETURNS. IT IS THE CHARTER SCHOOL'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. AS OF JUNE 30, 2023, THE CHARTER SCHOOL HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE DC GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO CHARTER SCHOOLS. SCHEDULE E, LINE 6 THE CHARTER SCHOOL RECEIVES PUBLIC FUNDS FROM THE DC GOVERNMENT BASED ON THE NUMBER OF STUDENTS THEY ENROLL ACCORDING TO THE UNIFORM PER STUDENT FUNDING FORMULA DEVELOPED BY THE MAYOR AND CITY COUNCIL. THIS PER PUPIL ALLOCATION IS SUPPLEMENTED WITH EXTRA FUNDS FOR STUDENTS WITH SPECIAL NEEDS. X X X false false false false false false false false false OLIVIA SMITH PRESIDENT & FOUNDER 148337 16320 22352 187009 GEORGIA VERGOS COO 138782 4200 7318 150300 FORM 990 - ORGANIZATION'S MISSION TO PROVIDE AN EXEMPLARY, INDIVIDUALIZED EARLY CHILDHOOD AND ELEMENTARY EDUCATIONAL PROGRAM THAT INCLUDES STUDENTS WITH SPECIAL NEEDS. OUR DEVELOPMENTALLY APPROPRIATE, STUDENT AND FAMILY-CENTERED EDUCATIONAL APPROACH NURTURES STUDENTS TO EXPAND THEIR DEVELOPMENTAL SKILLS, IN ORDER TO BUILD A FOUNDATION FOR LIFELONG LEARNING. FORM 990, PAGE 2, PART III, LINE 4A BRIDGES PUBLIC CHARTER SCHOOL (THE CHARTER SCHOOL) WAS ESTABLISHED TO PROVIDE PRESCHOOL EDUCATION TO STUDENTS WITH AND WITHOUT SPECIAL NEEDS IN THE DISTRICT OF COLUMBIA. THE CHARTER SCHOOL WAS INCORPORATED UNDER THE LAWS OF THE DISTRICT OF COLUMBIA IN AUGUST 2003. THE SCHOOL WAS GRANTED A 15-YEAR CHARTER TO OPERATE AS A PUBLIC CHARTER SCHOOL IN THE DISTRICT OF COLUMBIA UNDER THE DC PUBLIC SCHOOL REFORM ACT OF 1995. THE SCHOOL PROGRAM OPENED IN AUGUST OF 2005. IN MARCH 2012, THE CHARTER SCHOOL WAS GRANTED APPROVAL BY THE DC PUBLIC CHARTER SCHOOL BOARD TO EXPAND INTO AN ELEMENTARY SCHOOL PROGRAM, TO SERVE GRADES PRE-K THROUGH FIFTH. THE CHARTER SCHOOL REACHED GRADE LEVEL CAPACITY IN THE 2017-2018 SCHOOL YEAR WITH FIFTH GRADE. DURING NOVEMBER 2015, THE CHARTER SCHOOLS LEGAL NAME WAS CHANGED FROM BRIDGES CHARTER SCHOOL TO BRIDGES PUBLIC CHARTER SCHOOL. BRIDGES CHARTER WAS RENEWED BY THE DC PUBLIC CHARTER SCHOOL BOARD FOR AN ADDITIONAL 15 YEARS ON NOVEMBER 18, 2019 TO OPERATE AS A PUBLIC CHARTER SCHOOL IN THE DISTRICT OF COLUMBIA UNDER THE DC PUBLIC SCHOOL REFORM ACT OF 1995. BRIDGES PUBLIC CHARTER SCHOOL IS UNIQUE IN THE DC EDUCATION LANDSCAPE SERVING A HIGHER PERCENTAGE OF STUDENTS WITH SPECIAL NEEDS IN ONE SCHOOL BUILDING THAN ALL BUT ONE OTHER CHARTER SCHOOL IN DC (ST. COLETTA). BRIDGES PROVIDES A CONTINUUM OF INCLUSIVE LEARNING ENVIRONMENTS AND HIGH-LEVEL SPECIAL EDUCATION CLASSROOMS. THE CHARTER SCHOOL STUDENT POPULATION IS 38% STUDENTS WITH SPECIAL NEEDS, 52% ENGLISH LANGUAGE LEARNERS AND 65% STUDENTS WHO QUALIFY FOR FREE OR REDUCED LUNCH (LOW-INCOME). THE CHARTER SCHOOLS ACTIVITIES ARE FUNDED PRIMARILY BY THE DISTRICT OF COLUMBIAS PER PUPIL ALLOCATION FORMULA, SUPPLEMENTED WITH FEDERAL FUNDS ALLOCATED TO THE STATE EDUCATION AGENCY TO BE DISTRIBUTED TO SCHOOLS FOR STAFF DEVELOPMENT, SPECIAL EDUCATION SERVICES, AND OTHER ELIGIBLE EXPENSES. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PREPARED BY THE OUTSIDE ACCOUNTANT IN COLLABORATION WITH THE SCHOOL'S DIRECTOR, AND THE DRAFT RETURN IS PROVIDED TO THE BOARD TREASURER AND FINANCE COMMITTEE FOR REVIEW. THE APPROVED DRAFT IS THEN REVIEWED BY THE FULL BOARD, AND THEY ARE GIVEN A PERIOD OF TIME TO COMMENT OR RAISE CONCERNS PRIOR TO SUBMITTING THE RETURN FOR FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD IS EDUCATED ABOUT THE EXPECTATION OF COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. IN ADDITION, BOARD MEMBERS ARE ASKED TO SIGN AN ANNUAL AGREEMENT THAT HONORS THE SCHOOL POLICY TO DISCLOSE ANY CONFLICT OF INTERESTS. FURTHERMORE, THERE IS A CONFLICT OF INTEREST POLICY IN THE SCHOOL'S FINANCIAL MANAGEMENT GUIDELINES THAT SCHOOL STAFF WHO MANAGE FUNDS MUST REVIEW. MONITORING AND ENFORCEMENT IS DONE BY ANNUAL REVIEW OF EXPECTATIONS REGARDING CONFLICT OF INTEREST AND WRITTEN SIGNATURE OF CONFLICT OF INTEREST DOCUMENTS STATING THAT THEY ARE AWARE THE DISCLOSURE ON ANY CONFLICT MUST BE IMMEDIATELY STATED AND THAT THEY CANNOT VOTE ON ANY MATTERS THAT ARE OR COULD POSSIBLY BE A CONFLICT OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A THE SALARY FOR THE DIRECTOR OF THE SCHOOL IS SET WITH BOARD APPROVAL, AND SALARY LEVEL WAS MADE BY LOOKING AT A SALARY SURVEY/DATA FOR CHARTER SCHOOLS IN DC. THE COMPENSATION FOR THE SCHOOL'S HEAD OF SCHOOL WAS REVIEWED AS PART OF THE ANNUAL BUDGET AND VOTED ON BY THE BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE ALSO FILED WITH THE DISTRICT OF COLUMBIA PUBLIC CHARTER SCHOOL BOARD. FORM 990, PART XI, LINE 9 GAIN ON DISTRIBUTION FROM AFFILIATE 233,168 MAMIE D LEE LLC 100 GALLATIN ST NE WASHINGTON DC 20011 473044444 RENTAL DC NA RELATED -362921 7214555 false true 0.25950 false false false true false false false false false false true false false false false false false false true MAMIE D LEE LLC D 11799860 BOOK VALUE MAMIE D LEE LLC K 1525378 BOOK VALUE MAMIE D LEE LLC S 233168 BOOK VALUE SCHEDULE R THE TRANSACTION TYPE S IN PART V, LINE 2 CONSISTED OF A DISTRIBUTION OF OPERATING FIXED ASSETS.