2025-03-19T08:11:12-05:00 2024-06-30 474526160 EFPR GROUP CPAS PLLC 6390 MAIN STREET SUITE 200 WILLIAMSVILLE NY 14221 990 2023-07-01 873790352 BRASS FOUNDATION INCORPORATED BRAS 7168542490 24 AGASSIZ CIRCLE BUFFALO NY 14214 DR JOSEPH POLAT EXECUTIVE DIRECTOR 7168542490 2025-03-18 1 0 DAVID A URBAN CPA P00630018 7166340700 2025-03-18 2023 2025-03-06 01:10:19Z X DR JOSEPH POLAT 24 AGASSIZ CIRCLE BUFFALO NY 14214 2767810 0 X N/A X 2021 NY THE BUFFALO ROCHESTER ACADEMY OF SCIENCE SCHOOLS FOUNDATION, INC. (THE FOUNDATION) IS A NOT-FOR-PROFIT FOUNDATION THAT HOLDS PROPERTIES FOR THE BUFFALO AND ROCHESTER ACADEMIES OF SCIENCE CHARTER SCHOOLS (THE SCHOOLS). THE FOUNDATION'S PRIMARY PURPOSE IS TO SUPPORT THE OPERATION OF THE SCHOOLS' BY PROVIDING ASSISTANCE WITH THE SCHOOLS' REAL ESTATE AND FACILITIES RELATED NEEDS, AND BY RAISING FUNDS AND RESOURCES THAT WILL ENABLE THE FOUNDATION TO PROVIDE SUPPORT TO THE SCHOOLS TO ENHANCE THE EDUCATIONAL EXPERIENCE OF THE SCHOOLS' STUDENTS AND ALUMNI. 3 3 0 3 0 0 1250000 440000 0 2276053 20036108 -186657 27153 0 21313261 2529396 740000 430000 0 0 0 0 0 0 0 538760 1647705 1278760 2077705 20034501 451691 42398028 41592830 17500702 16243813 24897326 25349017 X THE BUFFALO ROCHESTER ACADEMY OF SCIENCE SCHOOLS FOUNDATION, INC. (THE FOUNDATION) IS A NOT-FOR-PROFIT FOUNDATION THAT HOLDS PROPERTIES FOR THE BUFFALO AND ROCHESTER ACADEMIES OF SCIENCE CHARTER SCHOOLS (THE SCHOOLS). THE FOUNDATION'S PRIMARY PURPOSE IS TO SUPPORT THE OPERATION OF THE SCHOOLS' BY PROVIDING ASSISTANCE WITH THE SCHOOLS' REAL ESTATE AND FACILITIES RELATED NEEDS, AND BY RAISING FUNDS AND RESOURCES THAT WILL ENABLE THE FOUNDATION TO PROVIDE SUPPORT TO THE SCHOOLS TO ENHANCE THE EDUCATIONAL EXPERIENCE OF THE SCHOOLS' STUDENTS AND ALUMNI. 0 0 1097041 273865 1898928 REGULAR EDUCATION: THE FOUNDATION SUPPORTS SCHOOLS (BUFFALO ACADEMY OF SCIENCE CHARTER SCHOOL AND ROCHESTER ACADEMY OF SCIENCE CHARTER SCHOOL, ALSO KNOWN AS BUFFSCI AND ROCSCI) WITH A CURRICULUM FOCUSED ON SCIENCE TECHNOLOGY, ENGINEERING, AND MATH. THE FOUNDATION MAINTAINS HIGH EXPECTAIONS FOR STUDENTS AND PROVIDES VARIED OPPORTUNITIES FOR STUDENTS TO GAIN SKILLS NECESSARY TO BE COMPETITIVE IN THE 21ST CENTURY MARKETPLACE. 72729 27555 94281 SPECIAL EDUCATION: THE FOUNDATION SUPPORTS SCHOOLS (BUFFSCI AND ROCSCI) THAT ARE OPEN TO ALL CHILDREN AND DOES NOT DISCRIMINATE BASED ON ETHNICITY, NATIONAL ORIGIN, GENDER, DISABILITY OR ANY OTHER GROUNDS THAT WOULD BE UNLAWFUL OR DENY THE CIVIL RIGHTS OF ANY INDIVIDUAL IN ACCORDANCE WITH THE INDIVIDUALS WITH DISABILITIES EDUCATION ACT, THE REHABILITATION ACT SECTION 504, AND THE AMERICANS WITH DISABILITIES ACT, THE FOUNDATION PROVIDES A FREE AND APPROPRIATE EDUCATION IN THE LEAST RESTRICTIVE ENVIRONMENT TO STUDENTS WITH DISABILITIES. THE PRIMARY SERVICE DELIVERY FOR STUDENTS WITH SPECIAL NEEDS IS INCLUSION. SERVICES FOR STUDENTS REQUIRING SUPPLEMENTAL SERVICES ARE PROVIDED BY THE BRASS FOUNDATION. 682308 128580 282844 OTHER EDUCATIONAL SERVICES. 1852078 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 13 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X GRAHAM VANDERZANDEN 7168542490 24 AGASSIZ CIRCLE BUFFALO NY 14214 MUSTAFA GOKCEK PHD MEMBER 0.50 0.50 X 0 0 0 TOLGA HAYALI PHD PRESIDENT 0.50 0.00 X X 0 0 0 SELCUK SEDEMIRCI MEMBER 0.50 0.00 X 0 0 0 DR JOSEPH POLAT EXECUTIVE DIRECTOR 0.50 40.00 X 0 179391 34973 JUSTIN BRAUN CHIEF ACADEMIC OFFICER 0.50 40.00 X 0 123431 18569 GRAHAM VANDERZANDEN CHIEF FINANCIAL OFFICER 0.50 40.00 X 0 117430 28925 MURAT KUCUKDUGENCI CHIEF OPERATIONS OFFICER 0.50 40.00 X 0 125461 29708 0 545713 112175 0 0 1 0 TOMMASO BRIATICO ARCHITECTS 2448 DELAWARE AVENUE BUFFALO NY 14216 BUILDING IMPROVEMENT 312878 EMIN E EGRIU 16 LINWOOD TERRACE BUFFALO NY 14209 BUILDING IMPROVEMENT 160915 2 440000 440000 INTEREST ON LEASED ASSETS 532420 2276053 2276053 2276053 51757 51757 238414 -238414 -238414 -238414 2529396 2276053 0 -186657 425000 425000 5000 5000 13108 13108 18056 18056 15000 15000 568538 500313 68225 1003872 893446 110426 OTHER EXPENSES 29131 28319 812 2077705 1852078 225627 0 438604 400489 147318 686938 0 627697 686938 41184409 40505403 42398028 41592830 559301 45888 27227 16941401 16170698 17500702 16243813 X 24897326 25349017 24897326 25349017 42398028 41592830 451691 0 X X 0 1 X 1 0 X 1250000 440000 1690000 1250000 440000 1690000 1690000 27153 51757 78910 1768910 3977189 X SCHEDULE A, PART II, SECTION B, LINE 10: 2022: GAIN ON SALE OF REAL PROPERTY $18,334,972 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 386400 386400 300538 300538 686938 DEBT SERVICE RESERVE FUND 1860123 DUE FROM RELATED ENTITY 488549 LEASE RECEIVABLE 38156731 40505403 DUE TO RELATED ENTITY 349054 LONG TERM DEBT 15821644 16170698 X 2767810 238414 238414 2529396 0 2529396 2316119 238414 238414 2077705 0 2077705 PART X, LINE 2: THE CORPORATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE), THEREFORE, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE COMBINED FINANCIAL STATEMENTS. THE CORPORATION HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE CORPORATION PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAXES. MANAGEMENT HAS CONCLUDED THAT THE CORPORATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT IN ITS COMBINED FINANCIAL STATEMENTS. U.S. FORMS 990 FILED BY THE CORPORATION ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL 238,414. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL 238,414. 0 ROCHESTER ACADEMY OF SCIENCE CHARTER SCHOOL 545 HUMBOLDT STREET ROCHESTER NY 14610 262041512 501(C)(3) 425000 0 SUPPORT FOR ACADEMIC PROGRAMS 1 0 0 0 0 0 0 0 0 0 DR JOSEPH POLAT EXECUTIVE DIRECTOR 0 179391 0 0 0 0 0 17509 0 17464 0 214364 0 0 MURAT KUCUKDUGENCI CHIEF OPERATIONS OFFICER 0 125461 0 0 0 0 0 12244 0 17464 0 155169 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED AND APPROVED BY THE FULL BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION PROVIDES EACH OFFICER AND MEMBER WITH THE CONFLICT OF INTEREST POLICY WHEN THEY ARE ELECTED OR APPOINTED. THE POLICY IS ALSO REVIEWED ANNUALLY. IF A POTENTIAL CONFLICT WITH ANY OFFICER OR MEMBER ARISES, THE FOUNDATION FOLLOWS THE CONFLICT OF INTEREST POLICY AND DOCUMENTS THAT IN MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15A NO OTHER COMPENSATED OFFICERS FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: NO CHANGES HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED JUNE 30, 2024. ROCHESTER ACADEMY OF SCIENCE CHARTER SCHOOL 545 HUMBOLDT STREET ROCHESTER NY 14610 873701368 EDUCATION NY 501(C)(3) LINE 2 0 BUFFALO ACADEMY OF SCIENCE CHARTER SCHOOL 24 AGASSIZ STREET BUFFALO NY 14214 200723492 EDUCATION NY 501(C)(3) LINE 2 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 ROCHESTER ACADEMY OF SCIENCE CHARTER SCHOOL B 425000 CASH