2025-03-03T14:29:21-06:00 2024-06-30 390758449 WIPFLI LLP 30 LONG CREEK DRIVE SOUTH PORTLAND ME 041062437 990 2023-07-01 010249577 BREAKWATER LEARNING BREA 2077728689 856 BRIGHTON AVENUE PORTLAND ME 04102 TOM FISHER CO-DIRECTOR 2077728689 2025-02-10 1 1 PATRICK NICHOLAS CPA P00289567 2077745701 2025-02-10 2023 2025-03-06 01:10:19Z MAGGIE LYON 856 BRIGHTON AVENUE PORTLAND ME 04102 5627626 0 X WWW.BREAKWATERLEARNING.ORG X 1977 ME SCHOOL WITH PROGRAMS FOR TODDLER THROUGH GRADE EIGHT. 9 9 143 30 0 0 667380 975184 4098367 4498279 10218 54391 0 37120 4775965 5564974 637851 766213 0 0 2994888 3154488 0 0 75137 1057724 1096772 4690463 5017473 85502 547501 5885434 5954117 3580509 3034349 2304925 2919768 X SEE SCHEDULE O. 0 0 4386636 766213 4498279 BREAKWATER LEARNING IS A NOT-FOR-PROFIT LEARNING CENTER THAT RUNS AN INDEPENDENT DAY SCHOOL OFFERING TODDLER, PRESCHOOL, GRADE KINDERGARDEN THROUGH EIGHT, AFTER SCHOOL PROGRAMMING AND SUMMER CAMP OPPORTUNITIES TO THE COMMUNITY. 4386636 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 13 0 1 143 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 X STACEY MOUSSEAU 2077728689 856 BRIGHTON AVENUE PORTLAND ME 04102 CHAD SNOW PRESIDENT 1.00 X X 0 0 0 ERIK CALHOUN VICE PRESIDENT 1.00 X X 0 0 0 WHIT FORD TREASURER 1.00 X X 0 0 0 JOSH EDWARDS SECRETARY 1.00 X X 0 0 0 NORA BOSWORTH TRUSTEE 1.00 X 0 0 0 MEREDITH COOLIDGE TRUSTEE 1.00 X 0 0 0 BILL MELCHER TRUSTEE 1.00 X 0 0 0 DAN NOGARD TRUSTEE 1.00 X 0 0 0 REBECCA FRASIER-THILL TRUSTEE 1.00 X 0 0 0 MAGGIE LYON CO-EXECUTIVE DIRECTOR 40.00 X 64081 0 0 TOM FISHER CO-EXECUTIVE DIRECTOR 40.00 X 78583 0 6791 142664 0 6791 0 0 0 0 0 763110 212074 62652 975184 TUITION AND FEES 611600 4498279 4498279 4498279 54391 54391 37120 0 37120 37120 37120 62652 62652 0 0 5564974 4498279 0 91511 766213 766213 149455 18489 130966 2644504 2587494 5582 51428 142701 138782 1055 2864 217828 205208 9514 3106 104891 60127 44764 23097 15128 2088 5881 39946 15385 20155 4406 13864 13864 192202 145446 46756 9264 9264 46949 45467 1482 153622 91835 61787 64649 6171 58474 4 PROGRAM COST 178559 158136 16376 4047 SUPPLIES 108380 92194 14946 1240 BAD DEBTS 71349 71349 BANK FEES 63159 87 62808 264 26841 17346 7598 1897 5017473 4386636 555700 75137 2756967 2972447 162412 55978 18280 13179 5612075 3091181 2654501 2520894 265854 367757 27420 23862 5885434 5954117 403731 413059 1599172 1085678 1577606 1535612 3580509 3034349 X 1760687 2160977 544238 758791 2304925 2919768 5885434 5954117 547501 67342 0 X 1 X 0 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 265854 30000 71903 367757 202768 13920 49166 265854 205425 38436 -41093 202768 150064 55361 205425 137734 12330 150064 0.32162 0.67838 0.00000 0 0 323326 323326 4819824 2639865 2179959 468925 451316 17609 2520894 4866103 67342 67342 4798761 766213 766213 5564974 4251260 0 4251260 766213 766213 5017473 PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID FOR STUDENTS 766,213. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID FOR STUDENTS 766,213. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE E, PART I, LINE 3 DUE TO COST CONSTRAINTS, THE SCHOOL'S NON-DISCRIMINATION POLICY IS NOT INCLUDED IN NEWSPAPER, RADIO, OR TELEVISION ADVERTISING. IT IS, HOWEVER, INCLUDED ON THE ADMISSIONS PAGE OF THE SCHOOL'S WEBSITE, AND ON THE APPLICATION FORM WHICH IS INCLUDED IN THE MATERIALS SENT TO EVERYONE WHO INQUIRES ABOUT THE SCHOOL. SCHEDULE E, PART I, LINE 7 DUE TO COST CONSTRAINTS, THE SCHOOL'S NON-DISCRIMINATION POLICY IS NOT INCLUDED IN NEWSPAPER, RADIO, OR TELEVISION ADVERTISING. IT IS, HOWEVER, INCLUDED ON THE ADMISSIONS PAGE OF THE SCHOOL'S WEBSITE, AND ON THE APPLICATION FORM WHICH IS INCLUDED IN THE MATERIALS SENT TO EVERYONE WHO INQUIRES ABOUT THE SCHOOL. 1 FINANCIAL AID TO STUDENTS 68 766213 BASED ON THE DISCOUNT GRANTED FROM STATED TUITION RATES. REDUCTION OF TUITION DUE FROM STUDENT. PART I, LINE 2: GRANT FUNDS (FINANCIAL AID) ARE DIRECT REDUCTIONS OF TUITION. X 2 62652 QUOTED 0 1 0 FORM 990, PART III, LINE 1 BREAKWATER LEARNING'S MISSION IS TO ENGAGE STUDENTS IN AN OPTIMAL LEARNING EXPERIENCE THAT INSPIRES THEM TO LIVE WELL ON THE PLANET, EMBRACE THEIR WHOLE BEING, AND REALIZE THEIR FULL POTENTIAL. THIS IS ACCOMPLISHED BY CONTINUALLY REVIEWING AND APPLYING BEST EDUCATIONAL PRACTICES WHILE REMAINING TRUE TO OUR COMMUNITY'S VALUES AND SPIRIT. FORM 990, PART VI, SECTION B, LINE 11B THE 990 RETURN IS REVIEWED AND APPROVED BY THE MANAGEMENT, THEN SENT TO ALL MEMBERS OF THE FINANCE COMMITTEE FOR REVIEW PRIOR TO FILING. A COPY IS DISTRIBUTED TO THE FULL BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ONCE A YEAR THE BOARD OF DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICT OF INTERESTS AND SIGN THE CONFLICT-OF-INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL HAS A COMPENSATION COMMITTEE THAT REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S SALARY EACH YEAR, TAKING INTO ACCOUNT SALARY AND BENEFIT LEVELS FOR SIMILAR POSITIONS AT OTHER SCHOOLS. FORM 990, PART VI, SECTION C, LINE 18 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY, FINANCIAL STATEMENTS AND 990 AVAILABLE TO THE PUBLIC UPON REQUEST AT THE SCHOOL'S LIBRARY. THE 990 IS ALSO AVAILABLE ON GUIDESTAR. FORM 990, PART VI, SECTION C, LINE 19 SEE LINE 18 ABOVE.