2023-04-25T12:24:38-05:00 2022-06-30 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2021-07-01 813081969 BRILLA COLLEGE PREPARATORY CHARTER SCHOOLS BRIL 3472738439 413 EAST 144TH STREET BRONX NY 10454 LUANNE ZURLO EXECUTIVE DIRECTOR 3472738439 2023-04-24 1 LUANNE ZURLO 999009999 SHELBY L STENSON P00440078 5854231860 2023-04-24 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z LUANNE ZURLO 413 EAST 144TH STREET BRONX NY 10454 43391773 0 X HTTPS://BRILLASCHOOLS.ORG/ X 2016 NY BRILLA COLLEGE PREP PUBLIC CHARTER SCHOOL (THE SCHOOL), A K-8 SCHOOL GROUNDED IN THE CLASSICAL TRADITION, WILL DEVELOP STUDENTS INTO YOUNG MEN AND WOMEN OF GOOD CHARACTER AND SPIRIT BY FOSTERING THEIR COGNITIVE, SOCIAL, EMOTIONAL, AND PHYSICAL EXCELLENCE. 10 10 244 15 0 0 10754155 13386638 24685587 29926093 3938 3042 0 76000 35443680 43391773 0 0 0 0 14078800 18740461 0 0 0 17027326 20237944 31106126 38978405 4337554 4413368 15093773 21639660 4330356 6462875 10763417 15176785 BRILLA COLLEGE PREP PUBLIC CHARTER SCHOOLS, A K-8 SCHOOL GROUNDED IN THE CLASSICAL TRADITION, WILL DEVELOP STUDENTS INTO YOUNG MEN AND WOMEN OF GOOD CHARACTER AND SPIRIT BY FOSTERING THEIR COGNITIVE, SOCIAL, EMOTIONAL, AND PHYSICAL EXCELLENCE. 0 0 29167858 29926093 EDUCATIONAL SERVICES FOR STUDENTS IN K-8. 29167858 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 26 0 244 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 1 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X LUANNE ZURLO 3472738439 413 EAST 144TH STREET NEW YORK NY 10454 X ERIC ECKHOLDT CHAIR 1.00 X X 0 0 0 RICHARD RAMIREZ SECRETARY 1.00 X X 0 0 0 CHARLES BOZIAN TREASURER 1.00 X X 0 0 0 BRIAN CARTY TRUSTEE 1.00 X 0 0 0 STEPHANIE SAROKI DE GARCIA TRUSTEE 1.00 X 0 0 0 MARY O'GRADY TRUSTEE 1.00 X 0 0 0 JAMES JONES TRUSTEE 1.00 X 0 0 0 ELENA SADA TRUSTEE 1.00 X 0 0 0 DARLA ROMFO TRUSTEE 1.00 X 0 0 0 DAVID INGLES TRUSTEE 1.00 X 0 0 0 KELSEY LAVIGNE SUPERINTENDENT 40.00 X 0 0 0 LUANNE ZURLO EXECUTIVE DIRECTOR 20.00 X 0 0 0 SHINGI MUTASA PRINCIPAL 40.00 X 125136 0 8498 KAYLA SCARBOROUGH PRINCIPAL 40.00 X 123993 0 16624 ZORANLLY CASTILLO PRINCIPAL 40.00 X 144422 0 9346 MEIRELYS RUIZ PRINCIPAL 40.00 X 133991 0 5320 MARGARET RIPPE PRINCIPAL 40.00 X 148557 0 3358 676099 0 43146 11 0 1 0 SETON EDUCATION PO BOX 28588 NEW YORK NY 10087 RENT, CMO FEE 11959387 CHARTER TECHNOLOGY SOLUTIONS 129 20TH STREET SUITE 2 BROOKLYN NY 11232 IT SUPPORT/CONSULTING 682693 LAVINIA GROUP LLC PO BOX 1319 SAG HARBOR NY 11963 CURRICULUM CONSULTING AND STAFF DEVELOPM 183974 EDOPS 1611 CONNECTICUT AVE NW SUITE 200 WASHINGTON DC 20009 DATA CONSULTING 132681 ACADEMY FURNITURE 519 DOWD AVE ELIZABETH NJ 07201 SCHOOL EQUIPMENT & FURNITURE 117921 5 13129708 256930 13386638 PER PUPIL FEES 611110 29926093 29926093 29926093 3042 3042 INSURANCE CLAIM-FLOODING 900999 76000 76000 76000 43391773 29926093 0 79042 15432926 13895892 1537034 418738 377873 40865 1525143 1375619 149524 1363654 1227842 135812 4370174 4370174 37215 37215 56351 56351 2100118 1625154 474964 365540 325998 39542 145732 10282 135450 319573 257932 61641 8982775 7228955 1753820 35760 28840 6920 788496 636196 152300 208033 167820 40213 SUPPLIES AND MATERIALS 1097563 1097563 OTHER 783292 78628 704664 STAFF DEVELOPMENT 435350 357319 78031 STUDENT SERVICES 322614 322614 189358 153331 36027 38978405 29167858 9810547 0 6753754 9205102 3663527 1503315 1144393 2129079 1011823 1305243 6671135 4590680 1906085 2080455 2634110 1988114 614191 794242 15093773 21639660 1433283 1959128 2897073 4503747 4330356 6462875 X 10763417 15176785 10763417 15176785 15093773 21639660 4413368 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3088763 2421044 667719 2327596 1613497 714099 1254776 556139 698637 2080455 UNITED STATES TREASURY BILL 1988114 C 1988114 DEFERRED LEASE LIABILITY 4503747 4503747 X 43509773 118000 118000 43391773 0 43391773 39096405 118000 118000 38978405 0 38978405 PART X, LINE 2: THE CHARTER SCHOOL IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE REGULATIONS AND, ACCORDINGLY, IS EXEMPT FROM FEDERAL AND STATE TAXES ON INCOME. THE CHARTER SCHOOL HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE VARIOUS JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. THE CHARTER SCHOOL FILES FORM 990 TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2019 THROUGH JUNE 30, 2022 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS. MANAGEMENT OF THE CHARTER SCHOOL BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REIMBURSEMENT OF EMPLOYEE WAGES 118,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: REIMBURSEMENT OF EMPLOYEE WAGES 118,000. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL ADMITS MEMBERS AND STUDENTS OF ANY RACE, COLOR, OR NATIONAL OR ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, OR NATIONAL OR ETHNIC ORIGIN IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, OR OTHER SCHOOL-ADMINISTRATED PROGRAMS. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES FEDERAL AND STATE GRANTS. X X 0 0 0 0 0 0 0 0 0 ZORANLLY CASTILLO PRINCIPAL 144422 0 0 0 0 0 7225 0 2121 0 153768 0 0 0 MARGARET RIPPE PRINCIPAL 148557 0 0 0 0 0 0 0 3358 0 151915 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 STEPHANIE SAROKI DE GARCIA, A TRUSTEE OF BRILLA, IS A BOARD MEMBER AND EMPLOYEE OF SETON EDUCATION PARTNERS (SEP), AN UNRELATED 501(C)(3) ORGANIZATION. BRILLA DOES NOT PAY STEPHANIE SAROKI DE GARCIA FOR HER SERVICES AS A TRUSTEE OF THE ORGANIZATION, HER SERVICES ARE COMPLETELY VOLUNTARY FORM 990, PART VI, SECTION A, LINE 3 THE SCHOOL UTILIZES SETON EDUCATION PARTNERS (SEP), AN UNRELATED 501(C)(3) ORGANIZATION, TO PROVIDE MANAGEMENT AND OTHER ADMINISTRATIVE SUPPORT SERVICES TO THE SCHOOL. THE SCHOOL DELEGATES HIRING OF CERTAIN EMPLOYEES, PLANNING AND EXECUTING BUDGETS, AND OTHER FINANCIAL OPERATIONS TO SEP. -- LUANNE ZURLO IS AN EMPLOYEE AND A GENERAL PARTNER OF SEP AND ALSO AN OFFICER OF BRILLA. -- KELSEY LAVIGNE IS ALSO AN EMPLOYEE OF SEP AND AN OFFICER OF BRILLA. -- MATT SALVATIERRA IS THE CFO OF SEP AND ALSO THE CFO OF BRILLA. BRILLA PAYS SEP A MANAGEMENT FEES FOR THE SERVICES PROVIDED INCLUDING THE SERVICES OF BOTH OFFICERS AND THE CFO. SEP WAS PAID $4,488,174 DURING THE FISCAL YEAR ENDING JUNE 30, 2022. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR, DIRECTOR FINANCE & OPERATIONS AND FINANCIAL CONSULTANT WILL REVIEW THE 990 DRAFT. ANY CHANGES ARE COMMUNICATED TO THE INDEPENDENT ACCOUNTANTS AND A REVISED DRAFT IS THEN FORWARDED TO BOARD OF TRUSTEES. THE BOARD OF TRUSTEES MUST APPROVE THE IRS FORM 990 PRIOR TO FILING. THE RETURNS MUST BE SIGNED BY THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL CONTINUALLY MONITORS AND ANNUALLY SURVEYS TRUSTEES, OFFICERS, AND KEY EMPLOYEES IN ORDER TO IDENTIFY POSSIBLE CONFLICTS OF INTEREST. MEMBERS ARE REQUIRED TO DISCLOSE INFORMATION ABOUT THE INTEREST WHICH COULD LEAD TO CONFLICTS OF INTEREST TO THE CHAIRPERSON OF THE BOARD. MOTIVATED BY, OR GIVES THE APPEARANCE OF BEING MOTIVATED BY, THE DESIRE FOR GAIN FOR THE DIRECTOR OR FOR OTHER PERSON OR ORGANIZATION WITH WHICH HE/SHE IS ASSOCIATED; 2) DISQUALIFY HIMSELF/HERSELF FROM FORMAL OR INFORMAL DISCUSSION WITH DIRECTORS OR PARTICIPATION IN ANY DECISIONS WHICH POSE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL SEEKS TO ENSURE THAT COMPENSATION IS REASONABLE AND REPRESENTS THE FAIR MARKET VALUE FOR SERVICES RENDERED. THE SCHOOL ROUTINELY UTILIZES BENCHMARK STUDIES AND INDEPENDENT REVIEW OF MARKET COMPENSATION DATA AT THE TIME OF EMPLOYEE HIRING OR WHEN SPECIAL COMPENSATION ADJUSTMENTS ARE AWARDED. THE ORGANIZATION SETS COMPENSATION WITHIN THE RANGE OF THE GOING MARKET RATE. NO INDIVIDUAL HAVING A CONFLICT OF INTEREST UNDER ORGANIZATION'S CONFLICT OF INTEREST POLICY IS PERMITTED TO PARTICIPATE IN THE REVIEW OR DECISION MAKING PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE LOCATED AT THE ORGANIZATION AND ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS IS CONSISTENT WITH PRIOR YEARS