2026-05-04T11:53:12-05:00 2025-06-30 420714325 RSM US LLP 1001 WATER ST STE 500 TAMPA FL 33602 990 2024-07-01 522157082 CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL INC CARL 2027974700 1100 HARVARD STREET NW WASHINGTON DC 20009 ALLISON R KOKKOROS CEO 2027974700 2026-05-01 1 0 KRISTEN BARNETT P01234578 8133162300 2026-05-01 2024 2025-03-06 01:10:19Z ALLISON R KOKKOROS 1100 HARVARD STREET NW WASHINGTON DC 20009 52653837 0 X WWW.CARLOSROSARIO.ORG X 1998 DC CRIPCS DELIVERS HIGH-QUALITY EDUCATION THAT ENABLES ADULT LEARNERS AND LEARNERS TO THRIVE. 13 12 350 12 0 0 2864859 897996 34973526 41809343 1082878 1290097 -4628 -23772 38916635 43973664 71582 5577401 0 0 22355693 23518754 116719 163500 434612 12991347 13820861 35535341 43080516 3381294 893148 59196429 57746147 38263450 38372955 20932979 19373192 X THE CARLOS ROSARIO SCHOOL DELIVERS HIGH QUALITY EDUCATION, CAREER TRAINING, AND SUPPORTIVE SERVICES THAT ENABLE ADULT LEARNERS TO REALIZE THEIR DREAMS WHILE STRENGTHENING OUR COMMUNITY AND ECONOMY. 0 0 37981457 5577401 41809343 THE CARLOS ROSARIO SCHOOL HAS BEEN ON THE FOREFRONT OF PREPARING, EDUCATING AND EMPOWERING TOMORROW'S DIVERSE WORKFORCE FOR MORE THAN 50 YEARS. IN 1998, THE SCHOOL, WHICH IS LOCATED IN WASHINGTON DC, BECAME THE FIRST ADULT EDUCATION CHARTER IN THE COUNTRY; IT IS FULLY ACCREDITED BY THE MIDDLE STATES ASSOCIATION. THE SCHOOL HAS HAD MORE THAN 80,000 GRADUATES OVER THE YEARS, MANY TODAY ARE OUR REGION'S TEACHERS, HEALTH PROFESSIONALS, LEADERS AND SMALL BUSINESS OWNERS. THE SCHOOL'S AWARD WINNING THREE-PRONGED MODEL INCLUDES FOUNDATIONAL COURSES IN ENGLISH LANGUAGE, GED, DIGITAL TECHNOLOGY AND ONLINE COMMUNICATION TOOLS, AND CITIZENSHIP FOR THE NATURALIZATION TEST; CAREER CERTIFICATION TRAINING IN HIGH GROWTH AND HIGH DEMAND FIELDS, INCLUDING NURSING, CULINARY ARTS, BILINGUAL EDUCATION AND CONSTRUCTION PRE-APPRENTICESHIP; AND COMPREHENSIVE SUPPORTIVE SERVICES IN AN ENVIRONMENT OF LOVE AND RESPECT. THE SCHOOL IS RANKED AS A TIER ONE HIGH PERFORMING SCHOOL BY THE D.C. PUBLIC CHARTER SCHOOL BOARD. 37981457 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 1 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 52 0 1 350 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL KY MD MA MI NH ND OR RI SC WV WI X X X ALLISON KOKKOROS 2027974700 1100 HARVARD STREET NW WASHINGTON DC 20009 HECTOR J TORRES CHAIR 0.40 0.80 X X 0 0 0 ROBERT ALLAN DEAN VICE CHAIR AND TREASURER 0.40 X X 0 0 0 ANA MEJIA GUERRA SECRETARY 0.20 X X 0 0 0 YESHIMEBET BELAY MEMBER 0.20 X 0 0 0 GIOVANNI DELFINO MEMBER 0.20 X 0 0 0 VILMA ROSARIO MEMBER 0.20 0.80 X 0 0 0 JOHAN UVIN MEMBER 0.20 X 0 0 0 LARRY VILLEGAS-PEREZ MEMBER 0.20 X 0 0 0 ALEJANDRA BARRERA MEMBER 0.20 X 0 0 0 INGRID TOLEDO MEMBER 0.20 X 0 0 0 CESAR LOPEZ-MORALES MEMBER 0.20 X 0 0 0 JOHN GOODMAN MEMBER 0.20 X 0 0 0 ALLISON R KOKKOROS MEMBER EX OFFICIO, CEO 44.50 1.00 X X 239926 0 41363 EDUARDO APONTE VP OF FINANCE (AS OF 11/2024) 40.00 X 22704 0 2630 ROBERT MICHAEL SKELTON GENERAL COUNSEL 40.00 X 197633 0 36625 EUN AH MEDINA CHIEF OPERATIONS OFFICER 40.00 X 198021 0 31505 NICOLE ELIZABETH THEUS DIRECTOR, HR AND TALENT 40.00 X 180585 0 21489 HOLLYANN FRESO-MOORE CHIEF ACADEMIC OFFICER 40.00 X 150226 0 34327 SANDRA GONZALEZ VICE PRINCIPAL 40.00 X 147234 0 26408 1136329 0 194347 53 0 1 0 COMMUNITY IT INNOVATORS PO BOX 220278 CHANTILLY VA 20153 IT SERVICES 467297 EDOPS 1140 19TH ST NW STE 650 WASHINGTON DC 20036 ACCOUNTING SERVICES 307504 SAVAL FOOD SERVICE PO BOX 8630 ELKRIDGE MD 21075 FOOD SERVICES 197345 BOCAVOX LLC 2900 GLADES CIRCLE SUITE 500 WESTON FL 33327 STUDENT TECHNOLOGY SERVICES 151996 FUNDED STRATEGIES LC 157 COLUMBUS AVE NEW YORK NY 10023 FUND RAISING 133719 7 124525 12500 359650 401321 897996 PER PUPIL INSTRUCTION 900099 33065339 33065339 PER PUPIL FACILITIES 900099 8061706 8061706 CULINARY SALES 900099 327280 327280 STUDENT FEES & OTHER 900099 235018 235018 ADMIN. SUPPORT SERVICE 900099 120000 120000 41809343 1366871 1366871 8579627 8643151 13250 -63524 -13250 -76774 -76774 0 124525 23772 -23772 -23772 43973664 41809343 0 1266325 5460555 5460555 116846 116846 302217 302217 18733549 16523243 2018119 192187 951916 842443 99674 9799 1915228 1685887 209732 19609 1615844 1405492 194004 16348 72676 72676 170003 170003 163500 163500 87382 87382 1356862 655385 701477 1111285 1101488 9711 86 1365044 1267153 97891 3918331 3655566 262765 78698 75342 2971 385 1993971 1993971 1936214 1905647 30567 126059 126059 PSCB ADMIN FEE 472168 472168 FOOD SERVICE/WORKFORCE 309154 309154 STAFF DEVELOPMENT COSTS 241467 90342 147082 4043 DIRECT STUDENT COSTS 52131 52131 529416 242585 258176 28655 43080516 37981457 4664447 434612 3084 3326 12470864 10193367 519328 238193 463699 334875 22266740 16481998 6669411 5784742 10393586 15689535 28676457 25502109 59196429 57746147 2702264 2767112 7500 35561186 35598343 38263450 38372955 X 20878808 19328567 54171 44625 20932979 19373192 59196429 57746147 X 893148 714054 -3166989 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15222082 10487513 4734569 1502944 1317626 185318 5541714 4676859 864855 5784742 DEPOSITS 127440 DEFERRED COMPENSATION 266389 RIGHT-OF-USE ASSET FINANCING 7163327 RIGHT-OF-USE ASSET OPERATING 17944953 25502109 DUE TO COMMUNITY CAPITAL CORPORATION 1358419 DEFERRED COMPENSATION 266389 ACCRUED POSTRETIREMENT BENEFIT 658662 LEASE LIABILITY, FINANCING 14430641 LEASE LIABILITY, OPERATING 18884232 35598343 X 44625251 714054 1143 715197 43910054 87382 -23772 63610 43973664 43018049 1143 23772 24915 42993134 87382 87382 43080516 PART X, LINE 2: UNDER THE PROVISION OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND THE APPLICABLE INCOME TAX REGULATIONS OF THE DISTRICT OF COLUMBIA, THE SCHOOL IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THE SCHOOL HAD NET UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. THE SCHOOL HAS A PROCESS IN PLACE TO ENSURE THE MAINTENANCE OF ITS EXEMPT STATUS, TO IDENTIFY AND REPORT UNRELATED BUSINESS INCOME, TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE SCHOOL HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES REPORTED ON PART VIII, LINE 8B -23,772. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES REPORTED ON PART VIII, LINE 8B 23,772. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 STUDENTS ARE GIVEN THE NOTICE WHEN THEY COME TO REGISTER AND IT IS ON THE HOMEPAGE AND PUBLIC INFORMATION PAGE OF OUR WEBSITE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES A PER PUPIL STUDENT AND FACILITY ALLOTMENT BASED ON ENROLLMENT FROM THE DISTRICT OF COLUMBIA GOVERNMENT - THIS IS THE PRIMARY SOURCE OF FUNDING. THE SCHOOL MAY ALSO APPLY AND RECEIVE FUNDS IN THE FORM OF A GRANT(S) FROM THE DISTRICT OF COLUMBIA OFFICE OF STATE SUPERINTENDENT OF EDUCATION FOR SPECIFIC PURPOSES/PROGRAMS. CONTRIBUTIONS RECEIVED FROM GOVERNMENT AGENCIES: DISTRICT OF COLUMBIA OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION. THE SCHOOL MAY ALSO SEEK AND RECEIVE FUNDS IN THE FORMS OF GRANTS FROM THE FEDERAL GOVERNMENT, IN PARTICULAR THE US DEPARTMENT OF EDUCATION, WHICH MAY BE FUNDED DIRECTLY OR THROUGH THE DC OFFICE OF STATE SUPERINTENDENT OF EDUCATION. X X X X 1 FUNDED STRATEGIES 1200 18TH ST NW SUITE 700 WASHINGTON DC 20036 GENERAL DEVELOPMENT STRATEGY 0 124525 163500 -38975 124525 163500 -38975 AL AK AR CA CO CT FL GA HI IL KS KY ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN VA WA WV WI DC DINNER 124525 124525 4340 5502 1000 12930 124525 124525 4340 5502 1000 12930 23772 -23772 1 COMMUNITY CAPITAL CORPORATION 514 V STREET NE WASHINGTON DC 20002 522332161 501(C)(3) 5460555 0 CONTRIBUTION 1 0 SCHOLARSHIPS 51 116846 PART I, LINE 2: THE SCHOOL ASSIGNS A GRANT CODE FOR ALL GRANTS AND MAINTAINS FINANCIAL AND OTHER IDENTIFYING DATA TO SUPPORT ADMINISTERING AND MONITORING THE USE OF GRANT FUNDS. X X X X X 0 0 0 0 0 0 0 0 0 ALLISON R KOKKOROS MEMBER EX OFFICIO, CEO 222629 0 17000 0 297 0 16611 0 24752 0 281289 0 0 0 ROBERT MICHAEL SKELTON GENERAL COUNSEL 192780 0 4000 0 853 0 14579 0 22046 0 234258 0 0 0 EUN AH MEDINA CHIEF OPERATIONS OFFICER 193887 0 4000 0 134 0 13884 0 17621 0 229526 0 0 0 NICOLE ELIZABETH THEUS DIRECTOR, HR AND TALENT 176460 0 4000 0 125 0 11080 0 10409 0 202074 0 0 0 HOLLYANN FRESO-MOORE CHIEF ACADEMIC OFFICER 148088 0 2000 0 138 0 18547 0 15780 0 184553 0 0 0 SANDRA GONZALEZ VICE PRINCIPAL 142424 0 4000 0 810 0 10521 0 15887 0 173642 0 0 0 JULIO HADDOCK SPOUSE OF BOARD MEMBER 53267 PART-TIME EMPLOYEE 0 SCHEDULE L, PART IV: THE ORGANIZATION'S BOARD OF DIRECTORS CONDUCTS A CONFLICT OF INTEREST REVIEW BEFORE ENTERING INTO ANY EMPLOYER/EMPLOYEE RELATIONSHIP WITH INTERESTED PERSONS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS A THREE-TIER DATA COMPILATION AND REVIEW SYSTEM FOR THE FORM 990: THE ACCOUNTING FIRM PREPARES THE DRAFT FORM 990 FOR REVIEW BY THE ORGANIZATION AND PROPOSED CHANGES ARE DOCUMENTED AS NECESSARY. THE UPDATED DRAFT IS THEN DISTRIBUTED TO THE CHIEF EXECUTIVE OFFICER AND ALL MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. ALL CHANGES ARE COMPILED AND PRESENTED TO THE ACCOUNTING FIRM WHO ISSUES A FINAL DRAFT WHICH IS APPROVED BY THE VICE PRESIDENT OF FINANCE AND CHIEF EXECUTIVE OFFICER PRIOR TO FILING THE FINAL RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICIES ARE DISTRIBUTED TO THE BOARD OF TRUSTEES AND EMPLOYEES ANNUALLY. EACH BOARD MEMBER AND KEY LEADERSHIP STAFF IS RESPONSIBLE FOR REVIEWING AND COMPLYING WITH THE POLICY. EACH MEMBER OF THE BOARD IS REQUIRED TO SIGN OFF THAT THEY ARE IN COMPLIANCE WITH THE POLICY AND MUST DISCLOSE TO THE CEO ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST SO THAT THE BOARD CAN REVIEW AND DETERMINE WHETHER TO GRANT APPROVAL CONSISTENT WITH APPLICABLE CONFLICT OF INTEREST POLICIES, AND, IF APPROVED, ESTABLISH SAFEGUARDS TO PROTECT ALL PARTIES. OFFICERS AND KEY LEADERSHIP STAFF ARE RESPONSIBLE FOR COMPLETING THE CONFLICT OF INTEREST DISCLOSURE FORM EACH YEAR AND DISCLOSING ANY ACTUAL OR POTENTIAL CONFLICTS AS THEY ARISE. FORM 990, PART VI, SECTION B, LINE 15 THE SALARIES OF THE CHARTER SCHOOL'S CEO IS DETERMINED BY REVIEWING SALARY DATA PRODUCED BY AN INDEPENDENT CONSULTANT. THIS INCLUDES REVIEW OF SURVEY DATA FOR CHARTER SCHOOLS OF SIMILAR SIZE AND COMPLEXITY, OTHER NOT FOR PROFITS AND OTHER COMPARABLE AGENCIES. THE EXECUTIVE COMMITTEE PROPOSES THE COMPENSATIONS OF THE CEO, WHICH IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD. SALARIES OF THE OTHER SENIOR LEADERS ARE DETERMINED AS PART OF A STUDY CONDUCTED BY AN INDEPENDENT CONSULTANT. SALARIES ARE REVIEWED AND APPROVED BY THE CEO. THERE ARE USUALLY ANNUAL SALARY INCREASES PROVIDED FOR ALL EMPLOYEES, WHICH IS INCLUDED IN THE SALARY LINE ITEM EXPENSE THAT IS REVIEWED AND APPROVED BY THE BOARD AS PART OF THE ANNUAL BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL'S FINANCIAL STATEMENTS CAN BE ACCESSED VIA THE SCHOOL'S WEBSITE UNDER PUBLIC INFORMATION VIA A LINK TO DC PUBLIC CHARTER SCHOOL BOARD'S TRANSPARENCY HUB. THE SCHOOL'S FINANCIAL STATEMENTS ARE ALSO ACCESSIBLE ON THE DC PUBLIC CHARTER SCHOOL BOARD'S WEBSITE DIRECTLY. GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART XI, LINE 9: RESTATEMENT OF NET ASSETS RELATED TO LEASEHOLD IMPROVEMENTS & FINANCE LEASE -3,166,989. COMMUNITY CAPITAL CORPORATION 1100 HARVARD STREET NW WASHINGTON DC 20009 522332161 PROVIDES AND OPERATES FACILITIES TO HOUSE NON-PROFIT ORGANIZATIONS DC 501(C)(3) LINE 12B, II CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL 1 0 1 1 0 0 0 0 0 0 0 1 0 1 1 1 1 1 0 0 COMMUNITY CAPITAL CORPORATION C 12500 CASH COMMUNITY CAPITAL CORPORATION K 5905968 CASH COMMUNITY CAPITAL CORPORATION Q 120000 CASH COMMUNITY CAPITAL CORPORATION B 5460555 CASH COMMUNITY CAPITAL CORPORATION P 142699 CASH