BSDS INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BSDS INC (EIN 43-1851910)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-03-11
- IRS object ID
- 202530709349300003
- Schema version
- 2023v6.0
- 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 | 2025-03-11T05:16:25-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 431490039 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARR AND COMPANY PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1401 EAST 104TH STREET SUITE 100 | AddressLine1Txt |
| City | KANSAS CITY | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64131 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 431851910 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BSDS INC | BusinessNameLine1Txt |
| Business Name Line2 | BROOKSIDE CHARTER SCHOOL | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BSDS | BusinessNameControlTxt |
| Phone | 8165312192 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1815 E 63RD ST | AddressLine1Txt |
| City | KANSAS CITY | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64130 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROGER OFFIELD | PersonNm |
| Person Title | SUPERINTENDENT | PersonTitleTxt |
| Phone | 8165312192 | PhoneNum |
| Signature | 2025-02-06 | 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 | JASON D LOUK | PreparerPersonNm |
| PTIN | P00541486 | PTIN |
| Phone | 8163638700 | PhoneNum |
| Preparation | 2025-02-04 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROGER OFFIELD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1815 E 63RD ST | AddressLine1Txt |
| City | KANSAS CITY | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64130 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $13,247,085 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://BROOKSIDECHARTER.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2000 | FormationYr |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Activity Or Mission | BSDS, INC. OPERATES BROOKSIDE CHARTER WHICH CONTAINS PRE-K, ELEMENTARY, AND MIDDLE SCHOOL. IMPLEMENTING STEPHEN COVEY'S 7 HABITS, FACULTY AND STAFF PROVIDE QUALITY ACADEMICS FOR URBAN STUDENTS WITHIN KANSAS CITY, MO PUBLIC SCHOOL DISTRICT BOUNDARIES. WITHIN THE PAST FEW YEARS, BSDS, INC. COMPLETED AN EXPANSION TO DOUBLE THE ACADEMIC SPACE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 166 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $13,517,797 | PYContributionsGrantsAmt |
| CY Contributions Grants | $12,609,845 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $285,152 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $439,576 | CYProgramServiceRevenueAmt |
| PY Investment Income | $27,483 | PYInvestmentIncomeAmt |
| CY Investment Income | $180,056 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$22,118 | PYOtherRevenueAmt |
| CY Other Revenue | -$38,201 | CYOtherRevenueAmt |
| PY Total Revenue | $13,808,314 | PYTotalRevenueAmt |
| CY Total Revenue | $13,191,276 | 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 | $8,707,967 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,658,990 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $134,988 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,572,881 | PYOtherExpensesAmt |
| CY Other Expenses | $3,162,138 | CYOtherExpensesAmt |
| PY Total Expenses | $12,280,848 | PYTotalExpensesAmt |
| CY Total Expenses | $12,821,128 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,527,466 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $370,148 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $17,034,348 | TotalAssetsBOYAmt |
| Total Assets EOY | $18,276,581 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,497,012 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,369,097 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,537,336 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,907,484 | NetAssetsOrFundBalancesEOYAmt |
| Mission | NONE | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $9,296,401 | ExpenseAmt |
| Revenue | $439,576 | RevenueAmt |
| Desc | OPERATE AND MAINTAIN AN EDUCATIONAL INSTITUTION SERVING 714 ENROLLED STUDENTS FROM GRADES KINDERGARTEN THROUGH EIGHT. | Desc |
| Total Program Service Expenses | $9,296,401 | 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 | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | 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 | Yes (1) | 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 | 30 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 166 | 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 |
| 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 | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANNE SCHAFFA | PersonNm |
| Phone | 8169452918 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4049 PENNSYLVANIA | AddressLine1Txt |
| City | KANSAS CITY | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64111 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 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 |
|---|---|---|---|---|---|---|---|
| ERIC SIPES | |||||||
| BOARD PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KRAIG KOHRING | |||||||
| BOARD VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| VICKI MILLER | |||||||
| BOARD TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SHERRY TWYMAN | |||||||
| BOARD SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KIVA DENNIS | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JASON LASALLE | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR KERRY DIXON | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DIANNA SAFFOLD | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TIFFANY PRICE | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROGER OFFIELD | |||||||
| SUPERINTENDENT | 40.00 | $198,357 | $0 | $53,075 | Yes (X) | ||
| EMILY TWYMAN-BROWN | |||||||
| PRINCIPAL | 40.00 | $127,197 | $0 | $36,108 | Yes (X) | ||
| JASMINE GEORGE | |||||||
| BUSINESS DIRECTOR | 40.00 | $103,823 | $0 | $21,588 | Yes (X) | ||
| GEORGE FRAZIER | |||||||
| OPERATIONS DIRECTOR | 40.00 | $107,248 | $0 | $39,462 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $536,625 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $150,233 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ASSIST SERVICES LLC | |||||
| 8755 SW CITIZENS DR STE 103 | WILSONVILLE | OR | 97070 | TRANSPORTATION SERVICES | $278,734 |
| K12 ITC INC | |||||
| 1901 MCGEE STREET | KANSAS CITY | MO | 64108 | TECHNOLOGY SERVICES | $174,268 |
| EDOPS | |||||
| 4049 PENNSYLVANIA AVE | KANSAS CITY | MO | 64111 | ACCOUNTING SERVICES | $155,306 |
| REINHART FOOD SERVICES LLC | |||||
| 290 SE THOMPSON DR | LEES SUMMIT | MO | 64082 | FOOD SERVICES | $155,085 |
| TURNER CONSTRUCTION COMPANY | |||||
| 1220 WASHINGTON STREET SUITE 100 | KANSAS CITY | MO | 64105 | CONSTRUCTION SERVICES | $105,200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $36,691 | FundraisingAmt |
| Government Grants | $12,415,229 | GovernmentGrantsAmt |
| All Other Contributions | $157,925 | AllOtherContributionsAmt |
| Total Contributions | $12,609,845 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEDICAID | 900099 | $232,421 | $232,421 |
| PROGRAM REVENUE | 611110 | $207,155 | $207,155 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $439,576 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $180,056 | TotalRevenueColumnAmt |
| Exclusion | $180,056 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $17,608 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $36,691 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $55,809 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$38,201 | TotalRevenueColumnAmt |
| Exclusion | -$38,201 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,191,276 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $439,576 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $141,855 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $247,263 | TotalAmt |
| Program Services | $188,371 | ProgramServicesAmt |
| Management And General | $55,963 | ManagementAndGeneralAmt |
| Fundraising | $2,929 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,393,578 | TotalAmt |
| Program Services | $5,654,711 | ProgramServicesAmt |
| Management And General | $1,657,771 | ManagementAndGeneralAmt |
| Fundraising | $81,096 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $809,844 | TotalAmt |
| Program Services | $619,177 | ProgramServicesAmt |
| Management And General | $181,192 | ManagementAndGeneralAmt |
| Fundraising | $9,475 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $650,721 | TotalAmt |
| Program Services | $447,262 | ProgramServicesAmt |
| Management And General | $183,597 | ManagementAndGeneralAmt |
| Fundraising | $19,862 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $557,584 | TotalAmt |
| Program Services | $427,772 | ProgramServicesAmt |
| Management And General | $123,476 | ManagementAndGeneralAmt |
| Fundraising | $6,336 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,498 | TotalAmt |
| Management And General | $36,498 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,412 | TotalAmt |
| Management And General | $27,412 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,990 | TotalAmt |
| Management And General | $50,990 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $700,691 | TotalAmt |
| Program Services | $497,657 | ProgramServicesAmt |
| Management And General | $203,034 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $370,155 | TotalAmt |
| Program Services | $308,995 | ProgramServicesAmt |
| Management And General | $45,870 | ManagementAndGeneralAmt |
| Fundraising | $15,290 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,016 | TotalAmt |
| Management And General | $1,016 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $199,145 | TotalAmt |
| Program Services | $199,145 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $457,822 | TotalAmt |
| Program Services | $165,871 | ProgramServicesAmt |
| Management And General | $291,951 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,569 | TotalAmt |
| Management And General | $114,569 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| TECHNICAL SERVICES | $406,292 | $406,292 | |
| INSTRUCTIONAL SERVICES | $317,143 | $317,143 | |
| FOOD SERVICES | $257,969 | $257,969 | |
| CONTRACTED TRANSPORTATI | $73,131 | $73,131 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149,305 | TotalAmt |
| Program Services | $139,197 | ProgramServicesAmt |
| Management And General | $10,108 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,821,128 | TotalAmt |
| Program Services | $9,296,401 | ProgramServicesAmt |
| Management And General | $3,389,739 | ManagementAndGeneralAmt |
| Fundraising | $134,988 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $519,698 | BOYAmt |
| EOY | $374,048 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,947,225 | BOYAmt |
| EOY | $6,018,635 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $820,142 | BOYAmt |
| EOY | $300,889 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,342 | BOYAmt |
| EOY | $7,906 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,565 | BOYAmt |
| EOY | $62,742 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $15,295,984 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,388,819 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,588,241 | BOYAmt |
| EOY | $9,907,165 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,135 | BOYAmt |
| EOY | $1,605,196 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,034,348 | BOYAmt |
| EOY | $18,276,581 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $306,640 | BOYAmt |
| EOY | $500,593 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,089,237 | BOYAmt |
| EOY | $5,690,414 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,135 | BOYAmt |
| EOY | $178,090 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,497,012 | BOYAmt |
| EOY | $6,369,097 | 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 | $11,436,436 | BOYAmt |
| EOY | $11,852,656 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,900 | BOYAmt |
| EOY | $54,828 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,537,336 | BOYAmt |
| EOY | $11,907,484 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,034,348 | BOYAmt |
| EOY | $18,276,581 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $370,148 | ReconcilationRevenueExpnssAmt |
| 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 | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $442,145 | OtherCostOrOtherBasisAmt |
| Book Value | $442,145 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,247,138 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,490,446 | DepreciationAmt |
| Book Value | $8,756,692 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,606,701 | OtherCostOrOtherBasisAmt |
| Depreciation | $898,373 | DepreciationAmt |
| Book Value | $708,328 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $9,907,165 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| OPERATING LEASE RIGHT-OF-USE ASSET | $178,090 |
| CONSTRUCTION-IN-PROCESS | $1,427,106 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,605,196 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITY | Desc |
| Amt | $178,090 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $178,090 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $13,247,085 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $55,809 | OtherRevenueAmt |
| Revenue Not Reported | $55,809 | RevenueNotReportedAmt |
| Revenue Subtotal | $13,191,276 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,191,276 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,876,937 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $55,809 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $55,809 | ExpensesNotReportedAmt |
| Expenses Subtotal | $12,821,128 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,821,128 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | BSDS, INC. IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SCHOOL HAS BEEN CLASSIFIED AS A PUBLICLY-SUPPORTED ENTITY, WHICH IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE SCHOOL HAS ADOPTED THE PROVISIONS OF THE FASB ASC 740-10 AS IT MIGHT APPLY TO THEIR FINANCIAL TRANSACTIONS. THE SCHOOL'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX PROVISION THAT IS BENEFICIAL TO THE SCHOOL, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO THE TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF JUNE 30, 2024, AND ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT DIRECT EXPENSE 55,809. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT DIRECT EXPENSE 55,809. |
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 | 0 | 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 | 0 | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE NONDISCRIMINATION POLICY IS INCLUDED ON THE BOOKSIDE CHARTER SCHOOL WEB SITE, IT IS IN THE STUDENT HANDBOOK AND IT IS INCLUDED ON THE ENROLLMENT APPLICATION. |
| SCHEDULE E, PART I, LINE 4 | BROOKSIDE CHARTER SCHOOL DOES NOT OFFER SCHOLARSHIPS, LOAN PROGRAMS OR FINANCIAL ASSISTANCE PROGRAMS FOR ANY REASONS. |
| SCHEDULE E, PART I, LINE 6 | THE ORGANIZATION RECEIVES FEDERAL, STATE AND LOCAL GOVERNMENT ASSISTANCE |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $54,299 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $36,691 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $17,608 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $44,310 | RentFacilityCostsEvent1Amt |
| Other Direct Expenses Event1 | $11,499 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $54,299 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $36,691 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $17,608 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $44,310 | RentFcltyCostsTotalEventsAmt |
| Oth Direct Expnss Total Events | $11,499 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $55,809 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$38,201 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ROGER OFFIELD | ||||||||||||||
| SUPERINTENDENT | $198,357 | $0 | $0 | $0 | $0 | $0 | $43,240 | $0 | $9,835 | $0 | $251,432 | $0 | $0 | $0 |
| EMILY TWYMAN-BROWN | ||||||||||||||
| PRINCIPAL | $127,197 | $0 | $0 | $0 | $0 | $0 | $13,848 | $0 | $22,260 | $0 | $163,305 | $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 | THE SUPERINTENDENT WILL REVIEW THE FORM 990 BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE SUPERINTENDENT AND BOARD PRESIDENT AND HUMAN RESOURCE STAFF ARE AWARE OF BACKGROUND OF OFFICERS, DIRECTORS, AND KEY EMPLOYEES. THERE IS AN ASSURANCE THAT NO ONE HAS A CONFLICT OF INTEREST WHEN SERVING IN SUCH CAPACITIES. |
| FORM 990, PART VI, SECTION B, LINE 15 | FORM 990, PART VI, LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL THE BOARD OF DIRECTORS APPROVES THE BUDGET AND REVIEWS THE PROPOSED SALARY SCHEDULE PRIOR TO THE FISCAL/ACADEMIC YEAR. SALARY COMPARISONS CAN BE MADE WITH REFERENCE TO THE DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION WEB SITE. FORM 990, PART VI, LINE 15B - COMPENSATION PROCESS FOR OFFICERS OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION ARE REVIEWED BY THE SUPERINTENDENT AND PRINCIPALS. ONCE APPROVED BY THE SUPERINTENDENT, THE INFORMATION IS PRESENTED TO THE BOARD OF DIRECTORS |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS DISCLOSURE EXPLANATION ALL DOCUMENTS REQUIRED BY SECTION 6104 FOR PUBLIC INSPECTION ARE AVAILABLE AT OUR OFFICE LOCATION. |