2025-07-25T13:02:49-05:00 2024-10-31 341874260 CBIZ ADVISORS LLC 700 WEST 47TH STREET SUITE 1100 KANSAS CITY MO 64112 990 2023-11-01 430971560 OPERATION BREAKTHROUGH INC OPER 8167563511 3039 TROOST AVE KANSAS CITY MO 64109 KEVIN R BOYER CFO 8167563511 2025-07-22 1 1 LISA BURKE P00220718 8169455500 2025-07-22 2023 2025-03-06 01:10:19Z MARY ESSELMAN 3039 TROOST AVE KANSAS CITY MO 64109 19724292 0 X OPERATIONBREAKTHROUGH.ORG X 1971 MO TO PROVIDE A SAFE, LOVING AND EDUCATIONAL ENVIRONMENT FOR CHILDREN AND FAMILIES LIVING IN POVERTY 19 19 277 150 0 0 13057757 15054293 4582992 3947492 225442 417961 121181 129558 17987372 19549304 251499 576463 0 0 11296689 11762153 0 0 828346 4671685 5384182 16219873 17722798 1767499 1826506 42895521 45237203 8512240 8202179 34383281 37035024 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 14986695 576463 3947492 EARLY CHILDHOOD, SCHOOL AGE, AND PARENT SERVICES: DURING FISCAL 2024, 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. 14986695 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 1 150 0 1 277 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 X 19 19 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 JAMEY BERTRAM CHAIR 1.00 0.10 X X 0 0 0 WENDY HILL VICE-CHAIR 1.00 0.10 X X 0 0 0 RICHARD WINSTON SECRETARY 1.00 0.10 X X 0 0 0 NATHAN BENJAMIN DIRECTOR 0.50 0.10 X 0 0 0 LESLEY ELWELL DIRECTOR 0.50 0.00 X 0 0 0 CHRIS GOODE DIRECTOR 0.50 0.10 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 0.10 X 0 0 0 DEBBIE HOUSH DIRECTOR 0.50 0.00 X 0 0 0 BRIDGETTE JONES DIRECTOR 0.50 0.10 X 0 0 0 JOLIE JUSTUS DIRECTOR 0.50 0.20 X 0 0 0 ERIC KELLER DIRECTOR 0.50 0.00 X 0 0 0 KRISTA KLAUS DIRECTOR 0.50 0.00 X 0 0 0 SHERRI LATHROP DIRECTOR 0.50 0.00 X 0 0 0 JON OTTO DIRECTOR 0.50 0.10 X 0 0 0 SABINA SAFDER DIRECTOR 0.50 0.00 X 0 0 0 BETH SOUKUP DIRECTOR 0.50 0.20 X 0 0 0 TANNER WYCOFF DIRECTOR 0.50 0.10 X 0 0 0 MARY ESSELMAN CEO 60.00 3.00 X 198995 0 8751 KEVIN BOYER CFO/COO/ TREASURER 12.00 4.00 X 61994 0 32306 BERTA SAILER FOUNDER 4.00 0.00 X 280856 0 16268 KIMMIKKA BROWN DIR OF HEALTH/QUALITY 40.00 0.00 X 114518 0 8983 JANIE BISHOP-DEEGAN SCHOOL AGE PROGRAMMING 50.00 0.00 X 101053 0 19311 MARY MULKEY DIR OF EDUCATION 50.00 0.00 X 120499 0 4379 PATRICIA THOMPSON FACILITIES MANAGER 40.00 0.00 X 110054 0 9850 987969 0 99848 8 0 1 0 KC ALL PRO 7601 LAFAYETTE AVE KANSAS CITY KS 66109 CLEANING 209100 MARRIOTT HOTEL 200 W 12TH STREET KANSAS CITY MO 64105 ANNUAL EVENT 136492 2 285520 885488 5481718 8401567 473285 15054293 MDSS CHILDREN'S PROGRAMMING 624100 2310000 2310000 CROSSROADS CHARTER SUMMER SCHOOL 624100 949232 949232 EARLY EDUCATION CLASSROOMS 624100 426185 426185 STEM PROGRAMMING 624100 235075 235075 TRANSPORTATION FEES 624100 27000 27000 3947492 331050 331050 120226 0 120226 120226 120226 86911 0 86911 86911 86911 172249 885488 174684 -2435 -2435 5510 304 5206 5206 6561 6561 6561 19549304 3947492 0 547519 200000 200000 376463 376463 277561 107384 132030 38147 9501767 7964728 1155478 381561 1273046 1061455 170849 40742 709779 589654 88860 31265 4626 4626 17271 17271 886707 742756 73372 70579 834934 665375 60225 109334 143082 90202 23622 29258 1485952 1333602 111606 40744 75113 74180 928 5 220718 211672 8997 49 24892 21905 2489 498 871790 800274 40695 30821 252308 227151 16013 9144 CAFETERIA EXPENSES 452399 451703 696 FIELD TRIP EXPENSES 67735 67735 PROGRAM EVENTS 46655 456 46199 17722798 14986695 1907757 828346 3136557 2064155 1283424 1542328 994323 1173347 2305193 3007578 7602700 7602700 31226 25159940 10783607 14657332 14376333 5944432 8853143 6940334 6617619 42895521 45237203 895793 796519 13600 7616447 7392060 8512240 8202179 X 33597898 36595015 785383 440009 34383281 37035024 42895521 45237203 1826506 825237 0 X X 0 1 X 1 1 1 X 12209929 16900872 13534266 13057757 15054293 70757117 12209929 16900872 13534266 13057757 15054293 70757117 350584 70406533 276220 239718 237923 303685 451276 1508822 8376 5206 13582 72279521 17259603 0.97410 0.96200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1895412 2090619 468793 8634 4446190 1516367 316746 67475 5176 1895412 879077 779734 -142444 1516367 878319 758 879077 1.00000 0.00000 0.00000 0 1 1 1281912 1281912 17170684 6617398 10553286 3727833 2226889 1500944 2042880 1250211 792669 936631 689109 247522 14376333 RIGHT OF USE ASSET 6617619 6617619 LEASE LIABILITY 7392060 7392060 X 20532258 825237 825237 19707021 17271 -174988 -157717 19549304 17880515 174988 174988 17705527 17271 17271 17722798 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. OPERATION BRIGHT FUTURE (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, 2024 AND 2023, AS MANAGEMENT DOES NOT BELIEVE ANY MATERIAL UNCERTAINTIES EXIST. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REPORTED ON PART VIII, LINE 8 -174,684. GAMING EXPENSE REPORTED ON PART VIII, LINE 9 -304. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REPORTED ON PART VIII, LINE 8 174,684. GAMING EXPENSE REPORTED ON PART VIII, LINE 9 304. ANNUAL EVENT 1057737 885488 172249 3995 159514 11175 1057737 885488 172249 3995 159514 11175 174684 -2435 1 OPERATION BREAKTHROUGH FOUNDATION INC 3039 TROOST AVE KANSAS CITY MO 64109 920835821 501(C)(3) 200000 0 N/A N/A SISTERS BERTA AND CORITA BRIGHT FUTURES FUND 1 0 DIRECT ASSISTANCE - HOUSING & FOOD 240 376463 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. OPERATION BREAKTHROUGH FOUNDATION ('FOUNDATION') IS A SUPPORTING ORGANIZATION OF OBI. OBI CONTRIBUTED $200,000 TO THE FOUNDATION'S ENDOWMENT IN FY24. ALTHOUGH OBI & THE FOUNDATION HAVE SEPARATE, INDEPENDENT BOARDS, THEY WORK CLOSELY TOGETHER AND SHARE THE SAME OFFICERS, WHO PROVIDE REGULAR OVERSIGHT OF THE ORGANIZATION'S ACTIVITIES AND FUNDS. X X 0 0 0 0 0 0 0 0 0 BERTA SAILER FOUNDER 280856 0 0 0 0 0 0 0 16268 0 297124 0 0 0 MARY ESSELMAN CEO 198995 0 0 0 0 0 0 0 8751 0 207746 0 0 0 X 22 473285 STOCK QUOTE 0 0 0 0 PART I, COLUMN (B): THE AMOUNT ON LINE 9, COLUMN (B) REPRESENTS THE TOTAL NUMBER OF SHARES CONTRIBUTED. 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 CFO COMPLETES A DETAIL REVIEW OF THE 990. THE FINANCE COMMITTEE COMPLETES A HIGH LEVEL REVIEW OF THE 990 AFTER THE CFO. A COPY OF THE 990 IS PROVIDED TO ALL DIRECTORS OF THE BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS AND DIRECTORS ARE REQUIRED TO ANNUALLY SIGN A CONFLICT OF INTEREST POLICY FORM TO CONFIRM THAT NO CONFLICTS EXIST. IF ANY CONFLICTS ARE IDENTIFIED, THE MATTER IS PRESENTED TO THE BOARD OF DIRECTORS IN ORDER TO DETERMINE THE APPROPRIATE COURSE OF ACTION WHICH MAY INCLUDE RECUSING THEMSELVES FROM MATTERS PERTAINING TO THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE CFO PROVIDES THE BOARD OF DIRECTORS WITH THE ANNUAL FEDERAL MANDATED COMPENSATION MAXIMUM FOR PERSONS AT THE CEO LEVEL. THE BOARD OF DIRECTORS PERFORM AN ANNUAL EVALUATION OF THE CEO AND DETERMINE THE COMPENSATION, WHICH IS EXECUTED UPON BY THE CFO. 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 12C, III-FI SEE PART VII 0 MINDDRIVE INCORPORATED 3039 TROOST AVE KANSAS CITY MO 64109 273644498 EDUCATIONAL ORGANIZATION FOCUSED ON MENTORING AND PROJECT BASED LEARNING 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 1 0 0 0 0 OPERATION BREAKTHROUGH FOUNDATION B 200000 CASH OPERATION BRIGHTER FUTURE INC D 10780000 DEBT GUARANTEED MINDDRIVE INCORPORATED D 364958 ENDING LOAN BALANCE OPERATION BRIGHTER FUTURE INC K 681464 COST SCHEDULE R, PART II, COLUMN (F), OPERATION BREAKTHROUGH FOUNDATION: AS OF 7/31/24 (AND BASED ON A VOTE ON 7/29/24), THE FOUNDATION WAS DECONSOLIDATED FROM OPERATION BREAKTHROUGH, INC. ('OBI') AFTER THE FOUNDATION'S BOARD VOTED TO CHANGE ITS BYLAWS TO REMOVE THE REQUIREMENT THAT BOARD MEMBERS ALSO BE MEMBERS OF THE OBI BOARD. AS OF 7/31/24, THE FOUNDATION ELECTED ITS 4 OF 5 BOARD OF DIRECTORS AND OBI ELECTED ONE. THESE BOD POSITIONS WERE EFFECTIVE AS OF 8/1/24. THE BYLAWS WERE ALSO REVISED TO REMOVE OBI AS ITS SOLE MEMBER. AS SUCH, THE FOUNDATION IS NO LONGER A CONTROLLED ENTITY OF OBI. THIS CHANGE ALSO WARRANTED A CHANGE ON THE FOUNDATION'S SCHEDULE A FROM A TYPE I TO A TYPE III SUPPORTING ORGANIZATION. THE FOUNDATION IS STILL A RELATED ORGANIZATION TO OBI THROUGH ITS SUPPORTED/SUPPORTING ORGANIZATION RELATIONSHIP, BUT IT IS NO LONGER CONTROLLED BY OBI.