2024-05-14T13:44:42-04:00 2023-06-30 462108854 KENDALL PREBOLA AND JONES LLC PO BOX 259 BEDFORD PA 155220259 990 2022-07-01 473267901 BREAKTHROUGH MONTESSORI PUBLIC CHARTER SCHOOL BREA 2028641979 6923 WILLOW STREET NW WASHINGTON DC 20012 EMILY HEDIN EXECUTIVE DIRECTOR 2028641979 2024-05-14 true EMILY HEDIN 999009999 false ROBERT F PREBOLA CPA P00575666 8146231880 2024-05-14 X 2022 2023-04-26 12:10:37Z EMILY HEDIN 6923 WILLOW STREET NW WASHINGTON DC 20012 8533430 false X WWW.BREAKTHROUGHMONTESSORI.ORG X 2015 DC TO PROVIDE FAMILIES IN WASHINGTON, DC WITH A FULLY IMPLEMENTED, PUBLIC MONTESSORI PROGRAM THAT ENABLES CHILDREN TO DEVELOP WITHIN THEMSELVES THE POWER TO SHAPE THEIR LIVES AND THE WORLD AROUND THEM. 10 10 103 89 0 969467 466753 7006267 8061558 3274 5119 0 7979008 8533430 0 0 3975093 4811095 0 44950 4218221 4178533 8193314 8989628 -214306 -456198 12347261 20810572 11638261 20503405 709000 307167 TO PROVIDE FAMILIES IN WASHINGTON, DC WITH A FULLY IMPLEMENTED, PUBLIC MONTESSORI PROGRAM THAT ENABLES CHILDREN TO DEVELOP WITHIN THEMSELVES THE POWER TO SHAPE THEIR LIVES AND THE WORLD AROUND THEM. false false 7612347 8061558 MONTESSORI IS A HIGHLY-STRUCTURED AND STUDENT-CENTERED APPROACH TO EDUCATION. IN A MONTESSORI CLASSROOM, STUDENTS RECEIVE LESSONS ONE-ON-ONE OR IN SMALL GROUPS WITH THEIR TEACHERS. THEY EXPLORE DIFFERENT SKILLS AND CONCEPTS BY WORKING WITH HANDS-ON MATERIALS THAT RESPOND TO THEIR DEVELOPMENTAL NEEDS. THESE MATERIALS ARE SEQUENCED PROGRESSIVELY AND ENABLE STUDENTS TO INDEPENDENTLY MOVE THROUGH THE CURRICULUM AT THEIR OWN PACE. BREAKTHROUGH MONTESSORI OFFERS 7 PRIMARY CLASSROOMS FOR STUDENTS IN PRE- KINDERGARTEN THROUGH KINDERGARTEN, 5 LOWER ELEMENTARY CLASSROOMS FOR STUDENTS IN GRADES 1-3, AND 3 UPPER ELEMENTARY CLASSROOMS FOR STUDENTS IN GRADES 4-6. 7612347 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 false false false false false false false false false false false false false false false false false false true 44 0 103 true false false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true false false X INO OKOAWO 2028641979 6923 WILLOW STREET NW WASHINGTON DC 20012 MICHAEL BING CHAIR 2.00 X X 0 0 0 VIVEK SWAMINATHAN SECRETARY 1.00 X X 0 0 0 KATIE BROWN TREASURER 1.00 X X 0 0 0 KEITH WHITESCARVER BOARD TRUSTE 1.00 X 0 0 0 SARA SUCHMAN BOARD TRUSTE 1.00 X 0 0 0 KENDRA HARPSTER BOARD TRUSTE 1.00 X 0 0 0 JULIETTE BERG BOARD TRUSTE 1.00 X 0 0 0 MAGGIE KASH BOARD TRUSTE 1.00 X 0 0 0 CHRISTOPHER LOHSE BOARD TRUSTE 1.00 X 0 0 0 BETSY ROMERO BOARD TRUSTE 1.00 X 0 0 0 EMILY HEDIN EXECUTIVE DI 40.00 X 119569 0 3587 INO OKOAWO DIR. 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OF OPER 40.00 X 60333 0 4161 ZAREENA MOHAMED ASSISTANT PR 40.00 X 101495 0 4949 336794 16479 2 false false false CASA LALA 426 RITTENHOUSE STREET NW WASHINGTON DC 20011 AFTERCARE 422119 BUSY BEE ENVIRONMENTAL SERVICE 7826 EASTERN AVENUE NW SUITE 503 WASHINGTON DC 20012 JANITORIAL SVC 217164 YOUNG & WELL LLC 932 HUNGERFORD DRIVE SUITE 18A ROCKVILLE MD 20850 SPECIAL EDU SVC 136763 HEAVENLY EDIBLES & STUFF LLC 11432 WESTMONT COURT WALDORF MD 20602 FOOD SERVICE 107551 4 429916 36837 4219 466753 PER PUPIL FUNDING ALLOCATION 611710 6614604 6614604 PER PUPIL FACILITY ALLOWANCE 611710 1215498 1215498 STUDENT ACTIVITY FEES 611710 231456 231456 8061558 5119 5119 8533430 8061558 5119 264658 224121 38885 1652 3932347 3330059 577756 24532 23323 19751 3427 145 231986 196455 34084 1447 358781 303829 52714 2238 29974 29974 132244 132244 110140 93271 16182 687 37285 31575 5478 232 40690 34458 5978 254 1228120 1040017 180441 7662 352262 298321 51744 2197 625867 530002 91961 3904 26984 26984 CONTRACTED INSTRUCTION 632611 632611 DIRECT STUDENT COSTS 315866 315866 OTHER STAFF RELATED COSTS 200351 200351 FOOD SERVICE 184527 184527 261612 147159 114453 8989628 7612347 1332331 44950 79434 277363 2145280 2014182 472768 248115 103736 286064 61993 40027 11037037 1950263 9484050 9086774 8858047 12347261 20810572 1032245 692319 9638156 9779751 967860 10031335 11638261 20503405 X 677600 306167 31400 1000 709000 307167 12347261 20810572 -456198 54365 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10543588 1628482 8915106 462447 321781 140666 31002 31002 9086774 OPERATING LEASE RIGHT-OF-USE ASSETS 8848589 FINANCING LEASE RIGHT-OF-USE ASSETS 9458 8858047 OPERATING LEASE LIABILITY 10021821 FINANCING LEASE LIABILITY 9514 10031335 X 8725926 192496 192496 8533430 8533430 9182124 192496 192496 8989628 8989628 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 BREAKTHROUGH MONTESSORI PUBLIC CHARTER SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2023, 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, 2023, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2019 THROUGH 2021 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, 2023, 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 NON-DISCRIMINATORY POLICY IS STATED IN THE REGISTRATION APPLICATION. SCHEDULE E, LINE 6 THE CHARTER SCHOOL 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. THE CHARTER SCHOOL ALSO RECEIVES GOVERNMENTAL ASSISTANCE IN THE FORM OF YEARLY GOVERNMENTAL GRANTS. MOST FUNDS ARE RECEIVED FROM THE U.S. DEPARTMENT OF EDUCATION PASSED THROUGH THE OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION IN THE DISTRICT OF COLUMBIA. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PROVIDED TO THE ENTIRE BOARD FOR REVIEW BEFORE IT IS SIGNED AND FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION HAS ALL OFFICERS AND BOARD MEMBERS READ AND SIGN THE BOARD OF TRUSTEES CONFLICT OF INTEREST ANNUAL STATEMENT AT THE ANNUAL BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION LEVEL IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF TRUSTEES. COMPARABLE DATA FROM OTHER SIMILAR ORGANIZATIONS IS CONSIDERED, ALONG WITH OTHER FACTORS IN ESTABLISHING THE COMPENSATION LEVEL. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.