BROOKLYN URBAN GARDEN CHARTER SCHOOL: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- BROOKLYN URBAN GARDEN CHARTER SCHOOL (EIN 45-3453383)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-03-19
- IRS object ID
- 202620789349300822
- Schema version
- 2024v5.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-03-19T12:12:43-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 334358135 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAX ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1040 AVENUE OF THE AMERICAS-16TH FL | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10018 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 453453383 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BROOKLYN URBAN GARDEN CHARTER SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BROO | BusinessNameControlTxt |
| Phone | 7182809556 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 19TH STREET | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11215 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUSAN TENNER | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 7182809556 | PhoneNum |
| Signature | 2026-03-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARQUS WHITE | PreparerPersonNm |
| PTIN | P00053187 | PTIN |
| Phone | 2126857000 | PhoneNum |
| Preparation | 2026-03-02 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SUSAN TENNER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 19TH STREET | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11215 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,059,892 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BUGSBROOKLYN.ORG | WebsiteAddressTxt |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Formation | 2013 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | BROOKLYN URBAN GARDEN SCHOOL ("BUGS") IS A COMMUNITY-BASED MIDDLE SCHOOL, SERVING GRADES 6-8, WHERE STUDENTS STUDY THE NATURAL AND SOCIAL ENVIRONMENT ACROSS ALL SUBJECTS, USING A HANDS-ON, INQUIRY-BASED APPROACH. STUDENTS OF ALL BACKGROUNDS AND ABILITIES ARE WELCOME. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 75 | TotalEmployeeCnt |
| Total Volunteers | 16 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,449,897 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,804,546 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $76,299 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $66,787 | CYProgramServiceRevenueAmt |
| PY Investment Income | $110,941 | PYInvestmentIncomeAmt |
| CY Investment Income | $188,559 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $8,637,137 | PYTotalRevenueAmt |
| CY Total Revenue | $9,059,892 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,172,762 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,722,765 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $130,010 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,419,031 | PYOtherExpensesAmt |
| CY Other Expenses | $2,498,891 | CYOtherExpensesAmt |
| PY Total Expenses | $8,591,793 | PYTotalExpensesAmt |
| CY Total Expenses | $9,221,656 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $45,344 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$161,764 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $19,663,517 | TotalAssetsBOYAmt |
| Total Assets EOY | $18,843,835 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $15,838,884 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $15,180,894 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,824,633 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,662,941 | NetAssetsOrFundBalancesEOYAmt |
| Mission | BROOKLYN URBAN GARDEN SCHOOL IS A COMMUNITY-BASED MIDDLE SCHOOL, SERVING GRADES 6-8, WHERE STUDENTS STUDY THE NATURAL AND SOCIAL ENVIRONMENT ACROSS ALL SUBJECTS, USING A HANDS-ON, INQUIRY-BASED APPROACH. STUDENTS OF ALL BACKGROUNDS AND ABILITIES ARE WELCOME. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $7,414,168 | ExpenseAmt |
| Revenue | $66,787 | RevenueAmt |
| Desc | THE BROOKLYN URBAN GARDEN SCHOOL (BUGS) IS A PUBLIC CHARTER MIDDLE SCHOOL (6TH-8TH GRADES) IN BROOKLYN'S COMMUNITY SCHOOL DISTRICT 15, SERVING THE GOWANUS, RED HOOK, SUNSET PARK, KENSINGTON, CARROLL GARDENS, AND PARK SLOPE NEIGHBORHOODS. BUGS IS AN AUTONOMOUS, COMMUNITY-BASED PROJECT THAT IS INDEPENDENT FROM ANY CHARTER SCHOOL MANAGEMENT ORGANIZATION AND PROVIDES AN ADDITIONAL HIGH QUALITY INNOVATIVE AND INCLUSIVE ALTERNATIVE FOR OUR COMMUNITY. DURING SCHOOL YEAR 2023-24, BUGS OPERATED CLASSES FOR 109 STUDENTS IN GRADE 8, 108 STUDENTS IN GRADE 7, AND 89 STUDENTS IN GRADE 6. | Desc |
| Total Program Service Expenses | $7,414,168 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 75 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASNY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7182809556 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 19TH STREET | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11215 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| ADAM DRUCKER | |||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| ANA BAST | |||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTINE KANG | |||||||
| TRUSTEE (LEFT IN FY24-25) | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| DON MABREY | |||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| ERIN WALKER | |||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| FELICE EKELMAN | |||||||
| CO-CHAIR | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| HALLIE IANNOLI | |||||||
| TRUSTEE (LEFT IN FY24-25) | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| JACKIE PICCOLO | |||||||
| CO-CHAIR | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JAMAL DEEK | |||||||
| TREASURER | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| LINDA TIMKO LIANG | |||||||
| TRUSTEE | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| LOUIS GREEN | |||||||
| TRUSTEE (LEFT IN FY24-25) | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| REGINA FECHTER | |||||||
| SECRETARY | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| SUSAN TENNER | |||||||
| EXECUTIVE DIR. | 40.00 | $185,206 | $0 | $5,556 | Yes (X) | ||
| WYNETTE CAESAR | |||||||
| PRINCIPAL | 40.00 | $152,177 | $0 | $29,945 | Yes (X) | ||
| ANDRE WILLIAMS | |||||||
| TEACHER | 40.00 | $104,426 | $0 | $18,343 | Yes (X) | ||
| CATHERINE TOLSON | |||||||
| DIRECTOR OF OPERATIONS | 40.00 | $110,628 | $0 | $27,521 | Yes (X) | ||
| JENNIFER BENNETT | |||||||
| TEACHER | 40.00 | $109,650 | $0 | $0 | Yes (X) | ||
| KENESHIA MAXWELL | |||||||
| ASSISTANT PRINCIPAL | 40.00 | $124,866 | $0 | $3,746 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $786,953 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $85,111 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MARZANO RESOURCES LLC | |||||
| 555 NORTH MORTON ST | BLOOMINGTON | IN | 47404 | PROF. DEVELOPMENT | $116,640 |
| ACCOUNTING SOLUTIONS | |||||
| 16 RYAN ST | SYOSSET | NY | 11791 | ACCOUNTING SERVICES | $107,752 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $8,678,791 | GovernmentGrantsAmt |
| All Other Contributions | $125,755 | AllOtherContributionsAmt |
| Total Contributions | $8,804,546 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM FEES | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $66,787 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $66,787 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $66,787 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $188,559 | TotalRevenueColumnAmt |
| Exclusion | $188,559 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,059,892 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $66,787 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $188,559 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $413,127 | TotalAmt |
| Program Services | $249,392 | ProgramServicesAmt |
| Management And General | $133,319 | ManagementAndGeneralAmt |
| Fundraising | $30,416 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,088,030 | TotalAmt |
| Program Services | $4,243,057 | ProgramServicesAmt |
| Management And General | $803,969 | ManagementAndGeneralAmt |
| Fundraising | $41,004 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,302 | TotalAmt |
| Program Services | $91,876 | ProgramServicesAmt |
| Management And General | $16,755 | ManagementAndGeneralAmt |
| Fundraising | $671 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $608,698 | TotalAmt |
| Program Services | $497,874 | ProgramServicesAmt |
| Management And General | $102,624 | ManagementAndGeneralAmt |
| Fundraising | $8,200 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $503,608 | TotalAmt |
| Program Services | $411,540 | ProgramServicesAmt |
| Management And General | $85,566 | ManagementAndGeneralAmt |
| Fundraising | $6,502 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,506 | TotalAmt |
| Management And General | $24,506 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $136,112 | TotalAmt |
| Management And General | $136,112 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $423,992 | TotalAmt |
| Program Services | $351,541 | ProgramServicesAmt |
| Management And General | $56,243 | ManagementAndGeneralAmt |
| Fundraising | $16,208 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,835 | TotalAmt |
| Program Services | $20,478 | ProgramServicesAmt |
| Management And General | $2,190 | ManagementAndGeneralAmt |
| Fundraising | $167 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,620 | TotalAmt |
| Program Services | $46,269 | ProgramServicesAmt |
| Management And General | $9,620 | ManagementAndGeneralAmt |
| Fundraising | $731 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,369,713 | TotalAmt |
| Program Services | $1,119,309 | ProgramServicesAmt |
| Management And General | $232,721 | ManagementAndGeneralAmt |
| Fundraising | $17,683 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,538 | TotalAmt |
| Program Services | $36,396 | ProgramServicesAmt |
| Management And General | $7,567 | ManagementAndGeneralAmt |
| Fundraising | $575 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,823 | TotalAmt |
| Program Services | $57,875 | ProgramServicesAmt |
| Management And General | $12,033 | ManagementAndGeneralAmt |
| Fundraising | $915 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| BOARD AND STAFF DEVELOP | $122,696 | $98,839 | $21,859 | $1,998 |
| OTHER EXPENSES | $78,730 | $46,312 | $27,825 | $4,593 |
| STUDENT AND STAFF RECRU | $62,712 | $62,712 | ||
| CURRICULUM AND CLASSROO | $58,725 | $58,725 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,889 | TotalAmt |
| Program Services | $21,973 | ProgramServicesAmt |
| Management And General | $4,569 | ManagementAndGeneralAmt |
| Fundraising | $347 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,221,656 | TotalAmt |
| Program Services | $7,414,168 | ProgramServicesAmt |
| Management And General | $1,677,478 | ManagementAndGeneralAmt |
| Fundraising | $130,010 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $286,505 | BOYAmt |
| EOY | $125,089 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,308 | BOYAmt |
| EOY | $4,779,565 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,922 | BOYAmt |
| EOY | $137,708 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $21,222 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,325 | BOYAmt |
| EOY | $129,125 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $697,033 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $559,194 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,539 | BOYAmt |
| EOY | $137,839 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,490,614 | BOYAmt |
| EOY | $1,066 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,430,304 | BOYAmt |
| EOY | $13,512,221 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,663,517 | BOYAmt |
| EOY | $18,843,835 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $970,106 | BOYAmt |
| EOY | $1,032,836 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,868,778 | BOYAmt |
| EOY | $14,148,058 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,838,884 | BOYAmt |
| EOY | $15,180,894 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,818,633 | BOYAmt |
| EOY | $3,640,736 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,000 | BOYAmt |
| EOY | $22,205 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,824,633 | BOYAmt |
| EOY | $3,662,941 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,663,517 | BOYAmt |
| EOY | $18,843,835 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$161,764 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $72 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $480,993 | OtherCostOrOtherBasisAmt |
| Depreciation | $422,039 | DepreciationAmt |
| Book Value | $58,954 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $216,040 | OtherCostOrOtherBasisAmt |
| Depreciation | $137,155 | DepreciationAmt |
| Book Value | $78,885 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $137,839 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| SECURITY DEPOSIT | $58,508 |
| OPERATING LEASE RIGHT OF USE ASSETS | $13,453,713 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $13,512,221 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITY | Desc |
| Amt | $14,148,058 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $14,148,058 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $9,059,964 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $72 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $72 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,059,892 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $9,059,892 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,221,656 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,221,656 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,221,656 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | BUGS DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY MATERIAL, UNCERTAIN TAX POSITIONS. TAX FILINGS FOR PERIODS ENDING JUNE 30, 2022 AND LATER ARE SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE NON-DISCRIMINATORY POLICY IS INCLUDED ON THE BUGS ENROLLMENT APPLICATION AND ENROLLMENT SECTION OF THE BUGS WEBSITE. |
| LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID: | BUGS IS AN NYC CHARTER SCHOOL AND, AS SUCH, RECEIVES FUNDS FROM THE NYS EDUCATION DEPARTMENT ANDD THE NYC DEPARTMENT OF EDUCATION. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SUSAN TENNER | ||||||||||||||
| EXECUTIVE DIR. | $185,206 | $0 | $0 | $0 | $0 | $0 | $5,556 | $0 | $0 | $0 | $190,762 | $0 | $0 | $0 |
| WYNETTE CAESAR | ||||||||||||||
| PRINCIPAL | $152,177 | $0 | $0 | $0 | $0 | $0 | $4,565 | $0 | $25,380 | $0 | $182,122 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | LINE 11B EXPLANATION - A DRAFT OF THE FORM 990 WAS EMAILED TO BOARD TRUSTEES TO REVIEW. IF THERE WERE ANY DISCREPANCIES OR CHANGES, THEY WERE DISCUSSED WITH THE TAX PREPARERS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE SCHOOL REQUIRES ALL BOARD TRUSTEES AND OFFICERS TO FILL OUT A CONFLICT OF INTEREST DISCLOSURE FORM. IF ANY POTENTIAL CONFLICT IS NOTED WITH AN INDIVIDUAL, THE INDIVIDUAL IS REQUESTED TO LEAVE THE ROOM WHILE ANY DISCUSSION IS PERFORMED RELATING TO THE CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PRINCIPAL'S COMPENSATION IS APPROVED BY THE BOARD BASED ON DATA OBTAINED FROM COMPENSATION SURVEYS AS WELL AS MERIT, PERFORMANCE, AND THE HIRING MARKETPLACE IN THE CONTEXT OF THE SURVEY. THE EXECUTIVE DIRECTOR'S COMPENSATION IS APPROVED BY THE BOARD BASED ON DATA OBTAINED FROM COMPENSATION SURVEYS AS WELL AS MERIT, PERFORMANCE, AND THE HIRING MARKETPLACE IN THE CONTEXT OF THE SURVEY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. |