2025-03-26T20:06:09-04:00 2024-06-30 462108854 KENDALL PREBOLA AND JONES LLC PO BOX 259 BEDFORD PA 155220259 990 2023-07-01 204497716 BRIYA PUBLIC CHARTER SCHOOL BRIY 2022327777 2333 ONTARIO ROAD NW WASHINGTON DC 20009 CHRISTINE R MCKAY EXECUTIVE DIRECTOR 2022327777 2025-03-26 true false ROBERT F PREBOLA CPA P00575666 8146231880 2025-03-26 X 2023 2025-03-06 01:10:19Z CHRISTINE R MCKAY 2333 ONTARIO ROAD NW WASHINGTON DC 20009 17822779 false X WWW.BRIYA.ORG X 2005 DC BRIYA PCS IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE DC GOVERNMENT THROUGH THE DC PUBLIC CHARTER SCHOOL BOARD, PROVIDING HIGH QUALITY EDUCATION FOR ADULTS AND CHILDREN THAT EMPOWERS FAMILIES THROUGH A CULTURALLY SENSITIVE FAMILY LITERACY MODEL. 11 11 61 15 0 2576324 3259451 12811307 13463959 236193 582295 227654 20360 15851478 17326065 0 0 9786712 11216086 0 63775 3958572 4447638 13745284 15663724 2106194 1662341 43563329 30046264 19632365 4096033 23930964 25950231 X BRIYA PCS IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE DC GOVERNMENT THROUGH THE DC PUBLIC CHARTER SCHOOL BOARD, PROVIDING HIGH QUALITY EDUCATION FOR ADULTS AND CHILDREN THAT EMPOWERS FAMILIES THROUGH A CULTURALLY SENSITIVE FAMILY LITERACY MODEL. false false 13713080 13463959 BRIYA PUBLIC CHARTER SCHOOL IS A TWO-GENERATION PUBLIC CHARTER SCHOOL DESIGNED TO GIVE AN INTEGRATED EDUCATIONAL EXPERIENCE TO IMMIGRANT PARENTS AND THEIR CHILDREN. FAMILIES ENROLL IN BRIYA'S TWO-GENERATION PROGRAM TOGETHER: PARENTS STUDY ENGLISH, DIGITAL LITERACY, AND PARENTING WHILE THEIR YOUNG CHILDREN RECEIVE A HIGH-QUALITY EARLY EDUCATION. THE PROGRAM BUILDS ON FAMILIES' STRENGTHS AND PROVIDES TOOLS AND SUPPORT FOR IMPROVING EDUCATIONAL, ECONOMIC, AND SOCIAL OPPORTUNITIES. BRIYA COLLABORATES AND CO-LOCATES WITH MARY'S CENTER FOR MATERNAL AND CHILD CARE, INC., A FEDERALLY QUALIFIED HEALTH CENTER THAT OFFERS A VARIETY OF MEDICAL, DENTAL, AND SOCIAL SERVICES. BRIYA IS CONSISTENTLY RECOGNIZED AS A HIGH-PERFORMING SCHOOL IN ADULT AND EARLY CHILDHOOD EDUCATION BY THE DC PUBLIC CHARTER SCHOOL BOARD. BRIYA OFFERS THE FOLLOWING PROGRAMS: ADULT EDUCATION - PARENTS LEARN ENGLISH, FROM BASIC TO ADVANCED LEVELS, AND GAIN PRACTICAL DIGITAL LITERACY SKILLS TO HELP THEIR FAMILIES THRIVE. EARLY CHILDHOOD EDUCATION - INFANT, TODDLER, AND PREK CLASSES FOR THE CHILDREN OF ADULT STUDENTS ARE HELD SIMULTANEOUSLY WITH ADULT CLASSES. CLASSES USE A REGGIO EMILIA-INSPIRED APPROACH. PARENTING AND FAMILY TIME - BRIYA'S UNIQUE MODEL BRINGS PARENTS AND CHILDREN TOGETHER EACH WEEK. AFTER LEARNING ABOUT CHILD DEVELOPMENT THEORY DURING PARENTING CLASS, ADULTS SEE THEIR KNOWLEDGE COME TO LIFE AS THEY ENGAGE WITH THEIR CHILDREN IN THE INFANT, TODDLER, AND PREK CLASSROOMS. WITH EARLY CHILDHOOD TEACHERS OFFERING GUIDANCE AS NEEDED, PARENTS GAIN CONFIDENCE TO EXTEND AND REINFORCE LEARNING AT HOME. WORKFORCE DEVELOPMENT PROGRAMS - TWO PROGRAMS HELP STUDENTS ACHIEVE ECONOMIC INDEPENDENCE WITH CREDENTIALS FOR JOBS IN HEALTH CARE AND EARLY EDUCATION: -MEDICAL ASSISTANT (MA) PROGRAM: THIS 12-15-MONTH PROGRAM PREPARES STUDENTS FOR A CAREER AS A REGISTERED MEDICAL ASSISTANT IN MEDICAL OFFICES, CLINICS AND HOSPITALS. MA STUDENTS LEARN TO PERFORM BOTH CLINICAL AND ADMINISTRATIVE DUTIES. -CHILD DEVELOPMENT ASSOCIATE (CDA) PROGRAM: THIS 10-MONTH PROGRAM, OFFERED IN ENGLISH AND SPANISH, PREPARES STUDENTS TO GAIN THE NATIONALLY RECOGNIZED CHILD DEVELOPMENT ASSOCIATE (CDA) CREDENTIAL. WITH THE CDA CREDENTIAL, GRADUATES CAN PURSUE CAREER OPTIONS SUCH AS EARLY CHILDHOOD TEACHER, HOME VISITOR, OR OPERATOR OF A LICENSED HOME DAYCARE FACILITY. THE NATIONAL EXTERNAL DIPLOMA PROGRAM (NEDP) - STUDENTS IN BRIYA'S HIGHEST-LEVEL ENGLISH CLASS HAVE THE OPPORTUNITY TO EARN A HIGH SCHOOL DIPLOMA THROUGH THE NEDP, WHICH IS SPECIFICALLY DESIGNED TO MEET THE NEEDS OF ADULT LEARNERS. BRIYA'S STUDENT SERVICES DEPARTMENT PROVIDES INDIVIDUALIZED SUPPORT FOR COMPREHENSIVE STUDENT NEEDS, INCLUDING MEDICAL CARE, MENTAL HEALTH CARE, EMPLOYMENT, IMMIGRATION LEGAL SERVICES, EMERGENCY SHELTER, CONTINUING EDUCATION, AND MORE. ON-SITE MENTAL HEALTH THERAPIST MEETS ONE-ON-ONE WITH STUDENTS AND LEADS SMALL SUPPORT GROUPS. LANGUAGE INTERPRETATION IS AVAILABLE TO STUDENTS IN DURING REGISTRATION, WORKSHOPS, AND REFERRAL SERVICES. 13713080 true true false false false false false false false false true false false true true true true false true false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 42 0 61 true false false false false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true false false X JOEL SMITH GOERING 2022327777 2333 ONTARIO ROAD NW WASHINGTON DC 20009 X CHARLOTTE BAER BOARD CHAIR 2.00 X X 0 0 0 STUART BUTLER VICE CHAIR 2.00 X X 0 0 0 ALEJANDRA SANDOVAL BOARD SECRET 2.00 X X 0 0 0 BILL BLETZINGER BOARD TREASU 2.00 X X 0 0 0 DANIELA GRIGIONI-CAROZZA TRUSTEE 2.00 X 0 0 0 DIMELSA ZELAYA ARANIVA TRUSTEE 2.00 X 0 0 0 GEOVANNA IZURIETA TRUSTEE 2.00 X 0 0 0 JENNIFER HUANG TRUSTEE 2.00 X 0 0 0 BRITTANY POPE TRUSTEE 2.00 X 0 0 0 BRENDA MARTINEZ TRUSTEE 2.00 X 0 0 0 CARA SKLAR TRUSTEE 2.00 X 0 0 0 CHRISTINE R MCKAY EXECUTIVE DI 40.00 X 0 142813 25378 JOEL GOERING DIR OF FINAN 40.00 X 0 122143 21705 MARK FALONI LEAD TEACHER 40.00 X 0 112195 19937 MARISA VACCALLUZZO SPEECH PATHO 40.00 X 0 112709 20028 JUDY KITTLESON ADULT EDU MA 40.00 X 0 103904 18464 STEPHANIE MINTZ STUDENT SERV 40.00 X 0 101205 17984 694969 123496 false true false JULIA M TORO LAW FIRM PLLC 1666 CONNCETICUT AVE NW SUITE 240 WASHINGTON DC 20009 LEGAL 171680 EDOPS 1611 CONNECTICUT AVE NW WASHINGTON DC 20009 ACCOUNTING 139952 MERIT RESEARCH POLICY AND EVAL 2425 DAVIS AVE ALEXANDRIA VA 22302 RESEARCH SVCS 100603 3 1945377 1314074 3259451 PER PUPIL FUNDING ALLOCATION 900099 10700308 10700308 PER PUPIL FACILITIES ALLOWANC 900099 2763586 2763586 EDUCATION PROGRAM FEES 900099 65 65 13463959 573137 573137 505872 490752 5962 15120 -5962 9158 -5962 15120 PY EXPENSE REIMBURSEMENT 20360 20360 20360 17326065 13478357 588257 353708 152347 175512 25849 9233683 8647949 562729 23005 831007 779658 51349 797688 739604 56448 1636 105000 97278 7722 3250 3250 188238 188238 576535 451691 115337 9507 357799 330898 26265 636 194285 179678 14263 344 825464 746467 77775 1222 69287 64078 5086 123 625178 578175 45895 1108 81095 81095 DIRECT STUDENT COST 631485 631485 LOSS ON INVESTMENT IN AFF 450998 450998 ADMINISTRATIVE FEE 145361 134671 10690 STAFF DEVELOPMENT COSTS 78832 72905 5787 140 114831 106196 8430 205 15663724 13713080 1886869 63775 X 690248 319051 16913073 5495028 238743 472847 488186 513827 344315 52417 8235714 2061295 2468281 6174419 4857994 5575015 17562489 11443660 43563329 30046264 2281057 783213 17351308 3312820 19632365 4096033 X 23930964 25672571 277660 23930964 25950231 43563329 30046264 1662341 356926 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 754389 754389 448952 10884 438068 4815499 510945 4304554 2216874 1539466 677408 6174419 INVESTMENT IN LLC 7549002 FINANCING LEASE RIGHT OF USE ASSET 1166699 OPERATING LEASE RIGHT OF USE ASSET 1020934 DEFERRED RENT RECEIVABLE 977025 DEPOSITS 730000 11443660 OPERATING LEASE LIABILITY 1967993 FINANCING LEASE LIABILITY 1344827 3312820 X 17682991 356926 356926 17326065 17326065 15663724 15663724 15663724 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE CHARTER SCHOOL'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE CHARTER SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2024, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2024, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2020 THROUGH 2022 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE CHARTER SCHOOL FILES TAX RETURNS. IT IS THE CHARTER SCHOOL'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. AS OF JUNE 30, 2024, THE CHARTER SCHOOL HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE DC GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO CHARTER SCHOOLS. THE RACIALLY NONDISCRIMINATORY POLICY IS INCLUDED IN THE SCHOOLS LITERATURE, STUDENT HANDBOOK AND IS INCLUDED ON ITS WEBSITE. SCHEDULE E, LINE 6 THE SCHOOL IS A PUBLIC CHARTER SCHOOL THAT RECEIVES PUBLIC FUNDS FROM THE DC GOVERNMENT BASED ON THE NUMBER OF STUDENTS THEY ENROLL ACCORDING TO THE UNIFORM PER STUDENT FUNDING FORMULA DEVELOPED BY THE MAYOR AND CITY COUNCIL. THIS PER PUPIL ALLOCATION IS SUPPLEMENTED WITH EXTRA FUNDS FOR STUDENTS WITH SPECIAL NEEDS. X X X false false false false false false false true false CHRISTINE R MCKAY EXECUTIVE DIRECTOR 136313 6500 25378 168191 SCHEDULE J, PAGE 1, PART I, LINE 7 A BONUS WAS PAID IN THE AMOUNT OF 6,500. FORM 990 - ORGANIZATION'S MISSION BRIYA PCS IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE DC GOVERNMENT THROUGH THE DC PUBLIC CHARTER SCHOOL BOARD, PROVIDING HIGH QUALITY EDUCATION FOR ADULTS AND CHILDREN THAT EMPOWERS FAMILIES THROUGH A CULTURALLY SENSITIVE FAMILY LITERACY MODEL. FORM 990, PAGE 2, PART III, LINE 4A BRIYA PUBLIC CHARTER SCHOOL IS A TWO-GENERATION PUBLIC CHARTER SCHOOL DESIGNED TO GIVE AN INTEGRATED EDUCATIONAL EXPERIENCE TO IMMIGRANT PARENTS AND THEIR CHILDREN. FAMILIES ENROLL IN BRIYA'S TWO-GENERATION PROGRAM TOGETHER: PARENTS STUDY ENGLISH, DIGITAL LITERACY, AND PARENTING WHILE THEIR YOUNG CHILDREN RECEIVE A HIGH-QUALITY EARLY EDUCATION. THE PROGRAM BUILDS ON FAMILIES' STRENGTHS AND PROVIDES TOOLS AND SUPPORT FOR IMPROVING EDUCATIONAL, ECONOMIC, AND SOCIAL OPPORTUNITIES. BRIYA COLLABORATES AND CO-LOCATES WITH MARY'S CENTER FOR MATERNAL AND CHILD CARE, INC., A FEDERALLY QUALIFIED HEALTH CENTER THAT OFFERS A VARIETY OF MEDICAL, DENTAL, AND SOCIAL SERVICES. BRIYA IS CONSISTENTLY RECOGNIZED AS A HIGH-PERFORMING SCHOOL IN ADULT AND EARLY CHILDHOOD EDUCATION BY THE DC PUBLIC CHARTER SCHOOL BOARD. BRIYA OFFERS THE FOLLOWING PROGRAMS: ADULT EDUCATION - PARENTS LEARN ENGLISH, FROM BASIC TO ADVANCED LEVELS, AND GAIN PRACTICAL DIGITAL LITERACY SKILLS TO HELP THEIR FAMILIES THRIVE. EARLY CHILDHOOD EDUCATION - INFANT, TODDLER, AND PREK CLASSES FOR THE CHILDREN OF ADULT STUDENTS ARE HELD SIMULTANEOUSLY WITH ADULT CLASSES. CLASSES USE A REGGIO EMILIA-INSPIRED APPROACH. PARENTING AND FAMILY TIME - BRIYA'S UNIQUE MODEL BRINGS PARENTS AND CHILDREN TOGETHER EACH WEEK. AFTER LEARNING ABOUT CHILD DEVELOPMENT THEORY DURING PARENTING CLASS, ADULTS SEE THEIR KNOWLEDGE COME TO LIFE AS THEY ENGAGE WITH THEIR CHILDREN IN THE INFANT, TODDLER, AND PREK CLASSROOMS. WITH EARLY CHILDHOOD TEACHERS OFFERING GUIDANCE AS NEEDED, PARENTS GAIN CONFIDENCE TO EXTEND AND REINFORCE LEARNING AT HOME. WORKFORCE DEVELOPMENT PROGRAMS - TWO PROGRAMS HELP STUDENTS ACHIEVE ECONOMIC INDEPENDENCE WITH CREDENTIALS FOR JOBS IN HEALTH CARE AND EARLY EDUCATION: -MEDICAL ASSISTANT (MA) PROGRAM: THIS 12-15-MONTH PROGRAM PREPARES STUDENTS FOR A CAREER AS A REGISTERED MEDICAL ASSISTANT IN MEDICAL OFFICES, CLINICS AND HOSPITALS. MA STUDENTS LEARN TO PERFORM BOTH CLINICAL AND ADMINISTRATIVE DUTIES. -CHILD DEVELOPMENT ASSOCIATE (CDA) PROGRAM: THIS 10-MONTH PROGRAM, OFFERED IN ENGLISH AND SPANISH, PREPARES STUDENTS TO GAIN THE NATIONALLY RECOGNIZED CHILD DEVELOPMENT ASSOCIATE (CDA) CREDENTIAL. WITH THE CDA CREDENTIAL, GRADUATES CAN PURSUE CAREER OPTIONS SUCH AS EARLY CHILDHOOD TEACHER, HOME VISITOR, OR OPERATOR OF A LICENSED HOME DAYCARE FACILITY. THE NATIONAL EXTERNAL DIPLOMA PROGRAM (NEDP) - STUDENTS IN BRIYA'S HIGHEST-LEVEL ENGLISH CLASS HAVE THE OPPORTUNITY TO EARN A HIGH SCHOOL DIPLOMA THROUGH THE NEDP, WHICH IS SPECIFICALLY DESIGNED TO MEET THE NEEDS OF ADULT LEARNERS. BRIYA'S STUDENT SERVICES DEPARTMENT PROVIDES INDIVIDUALIZED SUPPORT FOR COMPREHENSIVE STUDENT NEEDS, INCLUDING MEDICAL CARE, MENTAL HEALTH CARE, EMPLOYMENT, IMMIGRATION LEGAL SERVICES, EMERGENCY SHELTER, CONTINUING EDUCATION, AND MORE. ON-SITE MENTAL HEALTH THERAPIST MEETS ONE-ON-ONE WITH STUDENTS AND LEADS SMALL SUPPORT GROUPS. LANGUAGE INTERPRETATION IS AVAILABLE TO STUDENTS IN DURING REGISTRATION, WORKSHOPS, AND REFERRAL SERVICES. FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE AND ADMIN REVIEW THE FORM 990 AND THEN A COPY IS FORWARDED TO ALL BOARD MEMBERS FOR REVIEW AND APPROVAL BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY THE CONFLICT OF INTEREST POLICY IS REVIEWED WITH ALL BOARD MEMBERS AND KEY EMPLOYEES. ANY CONFLICT OF INTEREST ISSUES THAT ARISE ARE REQUIRED TO BE DOCUMENTED AND ADDRESSED ON AN ONGOING BASIS. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES AT A REGULAR MEETING. A PERFORMANCE REVIEW IS CONDUCTED AND A COMPARISON OF SALARY CONSIDERED IN RELATION TO OTHER SIMILAR ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 19 THE DOCUMENTS ARE AVAILABLE UPON REQUEST FOR INSPECTION AT THE SCHOOL AND A COPY MAY BE OBTAINED AT THE SCHOOL. FORM 990, PART VII COMPENSATION INCLUDES PAYMENTS MADE BY THIRD PARTY. FORM 990, PART X THE SALARY, BENEFIT AND PAYROLL TAX EXPENSE LINES INCLUDE CONTRACTED EMPLOYMENT PAYMENTS TO A THIRD PARTY. MAMIE D LEE LLC 100 GALLATIN STREET NE WASHINGTON DC 20011 473044444 BLDG RENT DC N/A RELATED 3817174 11909586 false true 0.48500 false false false true false false false false false false true false false false false false false true false MAMIE D LEE LLC D 2292234 BOOK VALUE MAMIE D LEE LLC K 815309 BOOK VALUE MAMIE D LEE LLC R 8000000 BOOK VALUE SCHEDULE R THE TRANSACTION TYPE R IN PART V, LINE 2 CONSISTED OF AN INVESTMENT IN THE AFFILIATE AS PART OF A REFINANCING AND REDUCTION IN DEBT ON THE SCHOOL BUILDING USED FOR ITS EDUCATION PURPOSES.