Bsds INC Brookside Charter School

Tax-deductible

Kansas City, MO501(c)(3)Since 2000EducationEIN 43-1851910

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Bsds, INC. Operates Brookside Charter which contains pre-k, elementary, and middle School. Implementing stephen covey's 7 habits, faculty and staff provide quality academics for urban students within kansas city, mo public School district boundaries.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
Run by 9 volunteers and 191 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $1.5M a year · 12% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$534K
to officers and key staff · 3% of spending
Top officer’s pay lower than 63% of similar orgs
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $109K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$8.2M
38% of total assets
Looks good: liabilities are 38% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$17.1M
+29% vs prior year
Spent
$15.9M
To programs
74%
Net assets
$13.2M
By yearFY2020–FY2024
Revenue
$17.1M
FY2024▲ +29%
Revenue by fiscal year
FY2020$12.5M
FY2021$10.0M
FY2022$13.9M
FY2023$13.8M
FY2024$13.2M
FY2024$17.1M
Expenses
$15.9M
FY2024▲ +24%
Expenses by fiscal year
FY2020$9.6M
FY2021$9.7M
FY2022$11.5M
FY2023$12.3M
FY2024$12.8M
FY2024$15.9M
Net assets
$13.2M
FY2024▲ +10%
Net assets by fiscal year
FY2020$7.1M
FY2021$7.5M
FY2022$10.0M
FY2023$11.5M
FY2024$11.9M
FY2024$13.2M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 1999.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $11.7M Management & general 26% · $4.1M Fundraising 1% · $120K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $534K paid to officers and key staff.

Part VII, Section A · reportable compensation
Superintendent
$202,049Pt VII · Sec A
$121,756Pt VII · Sec A
Business Director
$105,463Pt VII · Sec A
Operations Director
$104,487Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Roger Offield’s $202K as Superintendent is at the 37th percentile of top reported officer pay among 3683 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Roger Offield$202,049$198,357$183,655$178,818$162,617$157,025
Emily Twyman-Brown$121,756$127,197$113,546———
George Frazier—$107,248————
Jasmine George$105,463$103,823————
Craig Frazier$104,487—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Bsds INC Brookside Charter School executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educates urban students in Kansas City with a focus on academics and life skills.

Provided by the organization

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1 program service account for $11.7M of program spending, described in the organization's own filed words · FY2024.
01

Operate and maintain an educational institution serving 754 enrolled students from grades kindergarten through eight and pre-k of 57.

$11.7Mprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$109K
See all 3 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$17.1M
Ln 12
Gifts and grantsLn 1h$16.3M
Fees for servicesLn 2g$567K
Investment incomeLn 3$222K
Money outPt IX
$15.9M
Ln 25
Programscol B$11.7M
Managementcol C$4.1M
Fundraisingcol D$120K
Owns and owesPt X
$13.2M
net assets · Ln 32
Cash and savingsLn 1–2$5.7M
Total assetsLn 16$21.4M
LiabilitiesLn 26$8.2M
PeoplePt VI, VII
13
listed · VII A
PaidVII A4
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$16.3M
Government grantsLn 1e$16.0M
Fundraising eventsLn 1c$58K
Fees for servicesLn 2g$567K
Investment incomeLn 3$222K
Total revenueLn 12$17.1M
Assets in detailPt X, end of year
CashLn 1$440K
SavingsLn 2$5.3M
Cash and savings togetherLn 1–2$5.7M
Land, buildings, equipmentLn 10c$13.1M
Other assetsLn 15$1.9M
Total assetsLn 16$21.4M
LiabilitiesLn 26$8.2M
Net assetsLn 32$13.2M
OperationsPt I, VI
EmployeesI 5191
VolunteersI 69
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$6.4M$5.7M
Land, buildings, equipmentLn 10c$9.9M$13.1M
Total assetsLn 16$18.3M$21.4M
LiabilitiesLn 26$6.4M$8.2M
Net assetsLn 32$11.9M$13.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$288K$219K$66K$3K
Other salaries and wagesLn 7$9.0M$6.9M$2.0M$83K
Pension plan contributionsLn 8$968K$744K$215K$10K
Other employee benefitsLn 9$795K$530K$247K$17K
Payroll taxesLn 10$675K$519K$148K$7K
Legal feesLn 11b$60K$60K
Accounting feesLn 11c$20K$20K
Office expensesLn 13$892K$614K$278K
OccupancyLn 16$616K$616K
InterestLn 20$409K$409K
Depreciation, depletion and amortizationLn 22$643K$283K$360K
InsuranceLn 23$245K$36K$209K
Other expenses (24a–d)Ln 24$1.2M$772K$420K
All other expensesLn 24e$76K$65K$11K
Total functional expensesLn 25$15.9M$11.7M$4.1M$120K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $13.2M$12.8M$370K$11.9M 990 PDF
FY2023 $13.8M$12.3M$1.5M$11.5M 990 PDF
FY2022 $13.9M$11.5M$2.4M$10.0M 990 PDF
FY2021 $10.0M$9.7M$355K$7.5M 990 PDF
FY2020 $12.5M$9.6M$2.9M$7.1M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $17,070,997 across 8 lines filed
VIII-1c Fundraising events$57,600
VIII-1e Government grants$16,012,967
VIII-1f All other contributions, gifts and grants$254,824
VIII-1h Total contributions, gifts and grants$16,325,391
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $567,239$567,239
VIII-3 Investment incomeExcluded from tax $221,863$221,863
VIII-8 Net income from fundraising eventsExcluded from tax −$43,496−$43,496
VIII-12 Total revenueRelated to mission $567,239 · Unrelated business $0 · Excluded from tax $178,367$17,070,997
Part IX · Statement of functional expenses $15,871,040 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $218,509 · Management $66,146 · Fundraising $2,940$287,595
IX-7 Other salaries and wagesPrograms $6,888,617 · Management $2,019,806 · Fundraising $82,935$8,991,358
IX-8 Pension plan contributionsPrograms $743,508 · Management $215,149 · Fundraising $9,645$968,302
IX-9 Other employee benefitsPrograms $530,399 · Management $247,343 · Fundraising $17,469$795,211
IX-10 Payroll taxesPrograms $518,937 · Management $148,459 · Fundraising $7,122$674,518
IX-11b Legal feesManagement $60,028$60,028
IX-11c Accounting feesManagement $20,077$20,077
IX-13 Office expensesPrograms $613,825 · Management $278,077$891,902
IX-16 OccupancyPrograms $616,308$616,308
IX-20 InterestPrograms $409,492$409,492
IX-22 Depreciation, depletion and amortizationPrograms $283,407 · Management $359,579$642,986
IX-23 InsurancePrograms $36,270 · Management $208,816$245,086
IX-24 Other expenses (24a–d)Programs $772,202 · Management $420,197$1,192,399
IX-24e All other expensesPrograms $64,922 · Management $10,856$75,778
IX-25 Total functional expensesPrograms $11,696,396 · Management $4,054,533 · Fundraising $120,111$15,871,040
Part X · Balance sheet $21,371,358 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $374,048$440,011
X-2 Savings and temporary cash investmentsStart of year $6,018,635$5,270,325
X-3 Pledges and grants receivableStart of year $300,889$354,828
X-4 Accounts receivableStart of year $7,906$63,172
X-9 Prepaid expenses and deferred chargesStart of year $62,742$210,529
X-10c Land, buildings and equipment, netStart of year $9,907,165$13,108,164
X-15 Other assetsStart of year $1,605,196$1,924,329
X-16 Total assetsStart of year $18,276,581$21,371,358
X-17 Accounts payable and accrued expensesStart of year $500,593$426,984
X-25 Other liabilitiesStart of year $178,090$994,939
X-26 Total liabilitiesStart of year $6,369,097$8,214,146
X-27 Net assets without donor restrictionsStart of year $11,852,656$13,157,212
X-28 Net assets with donor restrictionsStart of year $54,828$0
X-32 Total net assets or fund balancesStart of year $11,907,484$13,157,212
X-33 Total liabilities and net assetsStart of year $18,276,581$21,371,358
Part XI · Reconciliation of net assets $13,157,212 net assets at year end
XI-1 Total revenue$17,070,997
XI-2 Total expenses$15,871,040
XI-3 Revenue less expenses$1,199,957
XI-4 Net assets at start of year$11,907,484
XI-8 Prior period adjustments$49,771
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$13,157,212

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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