2024-05-15T17:51:24-05:00 2023-06-30 202153727 SB & COMPANY LLC 10200 GRAND CENTRAL AVE SUITE 250 OWINGS MILLS MD 21117 990 2022-07-01 204726681 BALTIMORE INTERNATIONAL ACADEMY INC BALT 4432789417 5434 HARFORD RD BALTIMORE MD 21214 KONA-FACIA NEPAY CHIEF EXECUTIVE OFFICER 4432789417 2024-05-15 1 KONA-FACIA NEPAY XXX-XX-XXXX 0 MONIQUE BOOKER P00644231 4105840060 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KONA-FACIA NEPAY 5434 HARFORD RD BALTIMORE MD 21214 11042732 0 X WWW.BALTIMOREINTERNATIONALACADEMY.ORG X 2006 MD TO PROVIDE AN ACADEMICALLY RIGOROUS, INTERNATIONALLY ORIENTED AND SOCIALLY RESPONSIBLE LEARNING ENVIRONMENT THAT CHALLENGES ALL STUDENTS TO ACHIEVE, AND THAT RESULTS IN THE SCHOOL MEETING MANDATED TESTING GOALS. 8 3 60 40 0 0 2614160 2761504 7614244 8281228 0 0 0 0 10228404 11042732 0 0 0 0 7682999 8032893 0 0 0 2008690 1960931 9691689 9993824 536715 1048908 3318837 5245271 1222052 2099578 2096785 3145693 TO PROVIDE AN ACADEMICALLY RIGOROUS, INTERNATIONALLY ORIENTED AND SOCIALLY RESPONSIBLE LEARNING ENVIRONMENT THAT CHALLENGES ALL STUDENTS TO ACHIEVE, AND THAT RESULTS IN THE SCHOOL MEETING MANDATED TESTING GOALS. 0 0 7829141 8281228 THE ORGANIZATION OFFERS RIGOROUS, CHALLENGING CURRICULUM THAT INTEGRATES INTERNATIONAL CONTENT ACROSS CORE SUBJECT AREAS AND GRADE. THE ORGANIZATION IS COMMITTED TO LEARNING WORLD LANGUAGES AND ACTIVELY ENGAGING ALL OR MOST STUDENTS IN LEARNING ABOUT THE WORLD OUTSIDE OF CORE SUBJECTS THROUGH CLASSES SUCH AS ART, MUSIC, AND PHYSICAL EDUCATION, INTERNATIONALLY FOCUSED ELECTIVES, EXTRACURRICULAR ACTIVITIES, SERVICE, AND AFTER SCHOOL AND SUMMER PROGRAMS. 7829141 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 60 1 0 0 0 0 0 0 0 0 0 0 X 8 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 MD X X MANAGEMENT 4435789417 5434 HARFORD ROAD BALTIMORE MD 212142215 ELENA LOKOUNIA DIRECTOR 1.00 40.00 X 164118 0 0 HENRIETTE SINDJUI DIRECTOR 1.00 40.00 X 86751 0 0 JOE NIMELY CHAIR 1.00 1.00 X X 49488 0 0 ADENA MAGLOIRE DIRECTOR 1.00 1.00 X 0 0 0 JOHN ENKIRI DIRECTOR 1.00 1.00 X 0 0 0 KONA-FACIA NEPAY EXECUTIVE DIRECTOR 1.00 40.00 X 169933 0 0 PATRICK NEPAY COO 1.00 40.00 X 91523 0 0 OBADIAH SWEN CFO 1.00 40.00 X 120180 0 0 681993 0 0 3 0 1 0 0 2662190 99314 2761504 PER PUPIL 611710 7955848 7955848 PROGRAM FEES 611710 325380 325380 8281228 11042732 8281228 0 0 662593 543326 119267 5639613 4134822 1504791 1242748 1019053 223695 487939 400110 87829 433920 366126 67794 274564 259303 15261 439363 370719 68644 45811 38654 7157 158436 158436 68359 60017 8342 MISCELLANEOUS 279330 245242 34088 REPAIRS AND MAINTENANCE 96675 81571 15104 TELEPHONE 91993 80767 11226 PROPERTY EXPENSE 72480 70995 1485 9993824 7829141 2164683 0 210012 535570 1287441 1788515 39062 63007 749129 1346015 50058 87742 2597487 1711150 983135 886337 0 538085 3318837 5245271 176230 283478 316176 895822 811839 150000 150000 0 538085 1222052 2099578 X 2096785 3145693 2096785 3145693 3318837 5245271 1048908 0 X 0 1 X 0 0 X 2761504 2761504 2761504 2761504 2761504 2761504 8281228 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2421472 1543600 877872 93254 88769 4485 82761 78781 3980 886337 RIGHT OF USE ASSET 538085 538085 LEASE LIABILITIES 538085 538085 X 11042732 0 11042732 0 11042732 9993824 0 9993824 0 9993824 PART X, LINE 2: THE SCHOOL IS EXEMPT FROM THE PAYMENT OF INCOME TAXES ON INCOME OTHER THAN NET UNRELATED BUSINESS INCOME UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'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 SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2022, 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, 2022, THE STATUTE OF LIMITATIONS FOR FISCAL YEARS 2019 THROUGH 2022 REMAIN OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE STATE AND LOCAL JURISDICTION IN WHICH THE SCHOOL FILES TAX RETURNS. IT IS THE SCHOOL'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS INCOME TAX EXPENSE. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THERE IS A STATEMENT ON THE APPLICATION. SCHEDULE E, PART I, LINE 6 RECEIVES FINANCIAL AID FROM A GOVERNMENTAL AGENCY. X 0 0 0 0 0 0 0 0 0 KONA-FACIA NEPAY EXECUTIVE DIRECTOR 169933 0 0 0 0 0 0 0 0 0 169933 0 0 0 ELENA LOKOUNIA DIRECTOR 164118 0 0 0 0 0 0 0 0 0 164118 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PRESENTED TO THE BOARD FOR COMMENTS AND SUGGESTIONS. FORM 990, PART VI, SECTION B, LINE 12C BALTIMORE INTERNATIONAL ACADEMY LEADERSHIP TEAM AND BOARD REVIEW ALL CONTRACTS AND FOLLOW BIA AUTHORIZATION APPROVAL METRIC. BOARD MEMBERS AND OFFICERS ARE ASKED TO SIGN A COPY OF THE CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE ON SITE UPON REQUEST.