2024-09-16T08:04:08-05:00 2023-10-31 341874260 CBIZ MHM LLC 700 WEST 47TH STREET SUITE 1100 KANSAS CITY MO 64112 990 2022-11-01 430971560 OPERATION BREAKTHROUGH INC OPER 8167563511 3039 TROOST AVE KANSAS CITY MO 64109 KEVIN R BOYER CFO 8167563511 2024-09-12 1 1 LISA BURKE P00220718 8169455500 2024-09-12 2022 2024-08-08 14:25:15Z MARY ESSELMAN 3039 TROOST AVE KANSAS CITY MO 64109 19314547 0 X OPERATIONBREAKTHROUGH.ORG X 1971 MO TO PROVIDE A SAFE, LOVING AND EDUCATIONAL ENVIRONMENT FOR CHILDREN AND FAMILIES LIVING IN POVERTY 14 14 276 150 0 0 13534266 13057757 3021903 4582992 139189 225442 27980 121181 16723338 17987372 1516612 251499 0 0 10990423 11296689 0 0 860739 4935404 4671685 17442439 16219873 -719101 1767499 34402392 42895521 1763776 8512240 32638616 34383281 TO PROVIDE A SAFE, LOVING AND EDUCATIONAL ENVIRONMENT FOR CHILDREN IN POVERTY AND TO EMPOWER THEIR FAMILIES THROUGH ADVOCACY, EMERGENCY AID, AND EDUCATION. 0 0 13246800 251499 4582992 EARLY CHILDHOOD, SCHOOL AGE, AND PARENT SERVICES: DURING FISCAL 2023, OPERATION BREAKTHROUGH OPERATED AT OR NEAR CAPACITY SERVING APPROXIMATELY 400 PRESCHOOLERS AND INFANTS IN ITS EARLY CHILDHOOD EDUCATION PROGRAMS, 250 SCHOOL AGED CHILDREN IN ITS BEFORE/AFTER SCHOOL ENRICHMENT PROGRAMS, AND 300 HIGH SCHOOL STUDENTS IN ITS YOUTH PROGRAMS. SUPPORTIVE SERVICES OFFERED INCLUDE HEALTH AND WELLNESS, FAMILY SERVICES, MEALS, AND EMERGENCY ASSISTANCE. PROGRAMS ARE PRIMARILY FUNDED BY CONTRIBUTIONS AND GRANTS AND SERVE LOW-INCOME FAMILIES BASED ON FEDERAL GUIDELINES. THE PROGRAM ALSO RECEIVES HEAD START FUNDS. 13246800 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 169 0 1 276 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MO X X KEVIN BOYER CFO 8163295260 3039 TROOST AVE KANSAS CITY MO 64109 BETH SOUKUP CHAIR 1.00 0.25 X X 0 0 0 JAMEY BERTRAM VICE CHAIR 1.00 0.25 X X 0 0 0 WENDY HILL SECRETARY 1.00 0.25 X X 0 0 0 RICHARD WINSTON TREASURER 0.50 0.00 X X 0 0 0 DAVID AYRES DIRECTOR 0.50 0.25 X 0 0 0 VIC DYSON DIRECTOR 0.50 0.00 X 0 0 0 CHRIS GOODE DIRECTOR 0.50 0.00 X 0 0 0 SPENCER HARDWICK DIRECTOR 0.50 0.00 X 0 0 0 KATHRYN HARVEL DIRECTOR 0.50 0.00 X 0 0 0 SMITH HOLLAND DIRECTOR 0.50 0.25 X 0 0 0 JOLIE JUSTUS DIRECTOR 0.50 0.25 X 0 0 0 SHERRI LATHROP DIRECTOR 0.50 0.00 X 0 0 0 EMMETT THOMPSON DIRECTOR 0.50 0.00 X 0 0 0 TRAY VEDOCK DIRECTOR 0.50 0.00 X 0 0 0 MARY ESSELMAN CEO 60.00 2.00 X 200139 0 7855 KEVIN BOYER CFO/COO/TREASURER 12.00 3.00 X 99098 0 9883 BERTA SAILER FOUNDER 4.00 0.00 X 304152 0 13724 MARY MULKEY DIRECTOR OF EDUCATION 50.00 0.00 X 112192 0 0 JAMES THOMAS COO 50.00 0.00 X 105294 0 8864 820875 0 40326 4 0 1 0 JE DUNN 1001 LOCUST ST KANSAS CITY MO 64106 GENERAL CONTRACTOR 213255 KC ALL PRO LICENSING 5218 WEBSTER AVE KANSAS CITY MO 66104 CLEANING 202275 2 162327 857346 990118 11047966 302151 13057757 MDSS CHILDREN'S PROGRAMMING 624100 2835666 2835666 CROSSROADS CHARTER SUMMER SCHOOL 624100 771617 771617 EARLY EDUCATION CLASSROOMS 624100 770142 770142 STEM PROGRAMMING 624100 162047 162047 TRANSPORTATION FEES 624100 43520 43520 4582992 193940 193940 109745 0 109745 109745 109745 1201221 1169719 31502 31502 31502 161052 857346 157456 3596 3596 4780 0 4780 4780 3060 3060 3060 17987372 4582992 0 346623 20000 20000 231499 231499 308621 111404 155691 41526 8887582 7155710 1283337 448535 1397353 1154454 194238 48661 703133 550073 115997 37063 6350 6350 10511 10511 816018 589935 121758 104325 552516 461261 55709 35546 42394 33118 4784 4492 1440832 1309641 110723 20468 73731 73569 162 105514 88741 5191 11582 31363 27600 3136 627 858630 788079 40128 30423 216728 206601 950 9177 CAFETERIA EXPENSES 419761 416092 3669 FUNDRAISING EXPENSES 68314 68314 FIELD TRIP EXPENSES 29023 29023 16219873 13246800 2112334 860739 4140076 3136557 2283814 1283424 1337364 994323 1597627 2305193 7602700 7602700 44584 31226 24569149 9911817 15007843 14657332 2388384 5944432 0 6940334 34402392 42895521 1763776 895793 0 7616447 1763776 8512240 X 30850512 33597898 1788104 785383 32638616 34383281 34402392 42895521 1767499 -22834 0 X X 0 1 X 1 1 1 X 10069242 12209929 16900872 13534266 13057757 65772066 10069242 12209929 16900872 13534266 13057757 65772066 1207875 64564191 278961 276220 239718 237923 303685 1336507 8376 8376 67116949 16022915 0.96200 0.90990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1516367 311570 72651 5176 1895412 879077 779734 -142444 1516367 878319 758 879077 1.00000 0.00000 0.00000 0 1 1 1231912 1231912 17170684 6072112 11098572 3455977 2100336 1355641 1851556 1094981 756575 859020 644388 214632 14657332 RIGHT OF USE ASSET 6940334 6940334 LEASE LIABILITY 7616447 7616447 X 18111483 -22834 -22834 18134317 10511 -157456 -146945 17987372 16366818 157456 157456 16209362 10511 10511 16219873 PART V, LINE 4: THE ENDOWMENT CONSISTS OF A SINGLE FUND ESTABLISHED BY THE BOARD AND FUNDED BY DONORS FOR THE PURPOSE OF CONTINUING OPERATION BREAKTHROUGH INC'S (OBI) MISSION. OPERATION BREAKTHROUGH FOUNDATION (THE FOUNDATION), A RELATED TAX-EXEMPT ORGANIZATION (SEE SCHEDULE R, PART II), WAS ORGANIZED FOR THE EXCLUSIVE PURPOSE OF HOLDING THE ENDOWMENT FOR THE BENEFIT OF OBI. THE FOUNDATION HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR 50% OF ITS ENDOWMENT FUND'S NET EARNINGS FROM THE PREVIOUS FISCAL YEAR-END, NOT TO EXCEED 5% OF THE CURRENT TOTAL MARKET VALUE OF THE ENDOWMENT ASSETS, WITH DISTRIBUTIONS MADE ANNUALLY AS OF NOVEMBER 1. PART X, LINE 2: OBI IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. OBF IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(2) AND WAS ORGANIZED FOR THE EXCLUSIVE PURPOSE OF HOLDING TITLE TO PROPERTY FOR THE BENEFIT OF OBI. THE OB FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) AND WAS ORGANIZED FOR THE EXCLUSIVE PURPOSE OF HOLDING AN ENDOWMENT FOR THE BENEFIT OF OBI. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION'S PRESENT ACCOUNTING POLICY FOR THE EVALUATION OF UNCERTAIN TAX POSITIONS IS TO REVIEW THOSE POSITIONS ON AN ANNUAL BASIS. A LIABILITY WOULD BE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS DURING THE PERIOD WHICH, BASED ON ALL AVAILABLE EVIDENCE, IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES AND THE LIABILITY WOULD BE INCURRED BY THE ORGANIZATION. NO ACCRUAL HAS BEEN RECORDED AT OCTOBER 31, 2023 AND 2022, AS MANAGEMENT DOES NOT BELIEVE ANY MATERIAL UNCERTAINTIES EXIST. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REPORTED ON PART VIII, LINE 8 -157,456. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REPORTED ON PART VIII, LINE 8 157,456. ANNUAL EVENT 1018398 857346 161052 23570 133886 1018398 857346 161052 23570 133886 157456 3596 1 OPERATION BREAKTHROUGH FOUNDATION 3039 TROOST AVE KANSAS CITY MO 64109 020835821 501(C)(3) 15000 0 N/A N/A SISTERS BERTA AND CORITA BRIGHT FUTURES FUND 1 0 DIRECT ASSISTANCE - HOUSING & FOOD 220 231499 0 N/A N/A PART I, LINE 2: OPERATION BREAKTHROUGH, INC. (OBI) HAS A STAFF OF SOCIAL WORKERS THAT WORK WITH OUR FAMILIES IN DETERMINING ANY NEEDS. OBI ALSO EMPLOYS AN ECONOMIC EMPOWERMENT COACH WHO DETERMINES THE FINANCIAL WHEREWITHAL OF OUR FAMILIES. THE SOCIAL DEPARTMENT IN CONJUNCTION WITH THE CEO AND CFO DETERMINES WHERE THE GREATEST NEEDS ARE AND DESERVING FAMILIES. THOROUGH DOCUMENTATION OF THIS PROCESS IS KEPT ALONG WITH APPROVALS FROM THE DIRECTOR OF SOCIAL SERVICES AND EITHER THE CEO, CFO, OR CONTROLLER. X X 0 0 0 0 0 0 0 0 0 BERTA SAILER FOUNDER 304152 0 0 0 0 0 0 0 13724 0 317876 0 0 0 MARY ESSELMAN CEO 200139 0 0 0 0 0 0 0 7855 0 207994 0 0 0 X 8 302151 STOCK QUOTE 0 0 0 0 PART I, COLUMN (B): COLUMN (B) REPORTS THE TOTAL NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE, COMPRISED OF THE CHAIRPERSON, VICE CHAIRPERSON, CHAIRS OF THE STANDING COMMITTEES, AND CORPORATE SECRETARY, MAY EXERCISE ALL THE POWERS OF THE BOARD IN THE MANAGEMENT OF THE AFFAIRS OF THE ORGANIZATION, EXCEPT FOR THE POWER TO FILL VACANCIES IN THE BOARD, DURING THE INTERVALS BETWEEN BOARD MEETINGS. THE COMMITTEE IS REQUIRED TO KEEP FULL RECORDS AND ACCOUNTS OF ITS PROCEEDINGS AND TRANSACTIONS. ALL ACTIONS MUST BE REPORTED TO THE BOARD AT ITS NEXT MEETING AND ARE SUBJECT TO CONTROL, REVISION, AND ALTERATION BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE MANAGEMENT TEAM REVIEWS THE 990 AND REQUESTS CHANGES, IF NECESSARY. THE DRAFT FORM 990 IS EMAILED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FINALIZING AND FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS, MUST DISCLOSE THE EXISTENCE AND NATURE OF ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THE REMAINING BOARD OR COMMITTEE MEMBERS REVIEW THE FACTS TO DETERMINE IF A CONFLICT EXISTS AND TO VOTE UPON THE PROPOSED TRANSACTION OR ARRANGEMENT. PROCEEDINGS ARE RECORDED IN THE BOARD MINUTES. STATEMENTS ARE SIGNED ANNUALLY AFFIRMING THAT SUCH PERSONS HAVE RECEIVED A COPY OF THE POLICY, HAVE READ AND UNDERSTAND THE POLICY, AND AGREE TO COMPLY WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 CEO COMPENSATION IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS IN ACCORDANCE WITH PUBLISHED FEDERAL GOVERNMENT SALARY CAPS. CFO COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS AS PART OF THE ANNUAL BUDGET PROCESS. THE CFO DOES NOT RECEIVE COMPENSATION ADJUSTMENTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE ON ITS WEBSITE. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE IS MADE UP OF MEMBERS OF OUR BOARD OF DIRECTORS AND PROVIDES OVERSIGHT FOR THE AUDIT, REVIEW OF OUR FINANCIAL STATEMENTS, AND SELECTION OF THE INDEPENDENT AUDITORS. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. OPERATION BRIGHTER FUTURE INC 3039 TROOST AVE KANSAS CITY MO 64109 823441918 HOLDING TITLE TO REAL & PERSONAL PROPERTY MO 501(C)(2) OPERATION BREAKTHROUGH INC 1 OPERATION BREAKTHROUGH FOUNDATION 3039 TROOST AVE KANSAS CITY MO 64109 920835821 ENDOWMENT ADMINISTRATION FBO OPERATION BREAKTHROUGH INC MO 501(C)(3) LINE 12A, I OPERATION BREAKTHROUGH INC 1 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 OPERATION BRIGHTER FUTURE INC D 10780000 DEBT GUARANTEED OPERATION BRIGHTER FUTURE INC K 678706 COST