2023-05-15T10:23:22-05:00 2022-06-30 410746749 CLIFTONLARSONALLEN LLP 901 NORTH GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2021-07-01 412089357 TWO RIVERS PUBLIC CHARTER SCHOOL INC TWOR 2025464477 1227 4TH STREET NE WASHINGTON DC 20002 AURORA STEINLE INTERIM EXECUTIVE DIRECTOR 2025464477 2023-05-12 1 AURORA STEINLE XXX-XX-XXXX ROBERT WILLIAMS P01345960 5712279500 2023-05-12 0 AAL1 IAL1 2021 2023-04-26 12:10:37Z AURORA STEINLE 1227 4TH STREET NE WASHINGTON DC 20002 26049064 0 X X 2003 DC TO NURTURE A DIVERSE GROUP OF STUDENTS TO BECOME LIFELONG, ACTIVE PARTICIPANTS IN THEIR EDUCATION, DEVELOP A SENSE OF SELF AND COMMUNITY, AND BECOME RESPONSIBLE AND COMPASSIONATE MEMBERS OF SOCIETY. 15 15 260 15 0 0 22871197 25622245 20556 71553 290869 255444 -33568 30964 23149054 25980206 0 0 0 0 14894259 17696821 0 0 221373 7583200 9656300 22477459 27353121 671595 -1372915 70128237 68755676 58702999 58703353 11425238 10052323 X OUR MISSION IS TO PROVIDE QUALITY EARLY CHILDHOOD EDUCATION AND CARING, NURTURING CHILD CARE IN A WAY THAT VALUES AND RESPECTS EACH CHILD'S INDIVIDUALITY, AND FACILITATES GROWTH IN ALL ASPECTS OF THE CHILD'S DEVELOPMENT. TO CARRY OUT THIS MISSION, THE WESTMORELAND CHILDREN'S CENTER IS COMMITTED TO EMPLOYING OUTSTANDING DEDICATED STAFF; FOSTERING A STRONG SCHOOL-PARENT PARTNERSHIP; AND ENCOURAGING SOCIAL RESPONSIBILITY. 0 0 25605833 169840 ESTABLISHED A PUBLIC CHARTER SCHOOL IN WASHINGTON, D.C. THAT IS OPEN TO ANY D.C. CHILD IN GRADES PRESCHOOL THROUGH GRADE EIGHT. 25605833 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 29 0 1 260 1 0 0 0 0 0 1 1 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X CRYSTAL LEWIS 2025464477 1227 4TH STREET NE WASHINGTON DC 20002 ASWATHI ZACHARIAH CHAIR 2.00 X X 0 0 0 MALIK HUSSER VICE CHAIR 2.00 X X 0 0 0 ELI SCHLAM SECRETARY 2.00 X X 0 0 0 SAUMIL SHAH TREASURER 2.00 X X 0 0 0 CLARA BOTSTEIN TRUSTEE 2.00 X 0 0 0 JENNY BRADBURY TRUSTEE 2.00 X 0 0 0 KIMBERLY EDDINGS TRUSTEE 2.00 X 0 0 0 JOHN PHILLIPS TRUSTEE 2.00 X 0 0 0 DEREK PIERCE TRUSTEE 2.00 X 0 0 0 LUCAS PIPES TRUSTEE 2.00 X 0 0 0 NICK RODRIGUEZ TRUSTEE 2.00 X 0 0 0 AHNNA SMITH TRUSTEE 2.00 X 0 0 0 MATTHEW STEENHOEK TRUSTEE 2.00 X 0 0 0 PENELOPE TALLEY THORNTON TRUSTEE 2.00 X 0 0 0 THEO THOMPSON TRUSTEE 2.00 X 0 0 0 KRISTINA KYLES-SMITH CEO 40.00 X 176559 0 4754 DRISS BELAHCAN VP FINANCE 40.00 X 51518 0 9347 KENNETH MCCANTS-PEARSALL CAO 40.00 X 141730 0 11243 AURORA STEINLE EXECUTIVE DIRECTOR 40.00 1.00 X 122654 0 23446 GAIL WILLIAMS COO 40.00 1.00 X 125901 0 17033 PATRICIA EISNER DIRECTOR OF DEVELOPMENT 40.00 X 127282 0 10456 745644 0 76279 5 1 1 0 ALIGN STAFFING 7474 GREENWAY CTR DR 620 GREENBELT MD 20770 SPECIAL EDU. SERVICES & SUBSTITUTE TEACH 881162 BUSY BEE ENVIRONMENTAL SERVICES 7826 EASTERN AVE NW SUITE 503 WASHINGTON DC 20012 JANITORIAL SERVICES 757355 PREFERRED MEALS PO BOX 74008679 CHICAGO IL 60674 FOOD SERVICE 330463 EDOPS 1611 CONNECTICUT AVE NW 430 WASHINGTON DC 20005 FINANCE & ACCOUNTING SERVICE 127440 BUILDING HOPE 1776 I STREET NW SUITE 200 WASHINGTON DC 20007 IT SERVICES 115028 6 90750 25221850 309645 20876 25622245 PROGRAM SERVICE REVENUE 611710 71553 71553 71553 255444 255444 1535 90750 68858 -67323 -67323 98287 0 98287 98287 25980206 169840 0 188121 232679 211738 18614 2327 14510169 13142144 1203315 164710 495377 447614 42014 5749 1260071 1138609 106847 14615 1198525 1083049 101588 13888 49439 49439 194299 194299 106368 103192 2409 767 433633 429995 2760 878 336396 333345 2315 736 1430138 1411273 14312 4553 4012 4012 2278332 2257655 15685 4992 2216734 2196583 15282 4869 112440 111420 774 246 DIRECT STUDENT COSTS 1923288 1923288 FOOD SERVICE/CATERING 350720 350720 PROFESSIONAL DEVELOPMEN 153330 153330 OTHER STAFF EXPENSES 64128 64128 3043 3043 27353121 25605833 1525915 221373 253942 192846 13553006 11783792 585137 2239270 1271376 815868 267154 339957 54796629 12051446 43179578 42745183 11018044 10638760 70128237 68755676 1279718 1624624 52225314 52191304 5197967 4887425 58702999 58703353 X 11343884 10016052 81354 36271 11425238 10052323 70128237 68755676 -1372915 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5454478 5454478 11863681 4062081 7801600 34136344 5511452 28624892 1890903 1422156 468747 1451223 1055757 395466 42745183 DEPOSITS 88666 OPERATING LEASE RIGHT-TO-USE 4308932 NOTE RECEIVABLE FROM RELATED PARTY 6241162 10638760 ACCRUED INTEREST 196012 OPERATING LEASE LIABILITY 4691413 4887425 X 26069339 20275 68858 89133 25980206 0 25980206 27442254 20275 68858 89133 27353121 0 27353121 PART X, LINE 2: THE SCHOOL QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE SCHOOL IS CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(L). THE QALICB IS A DISREGARDED ENTITY FOR TAX PURPOSES AND ALL ITS ACTIVITY IS INCLUDED IN THE SCHOOL'S INFORMATIONAL RETURN. THE SCHOOL HAS ADOPTED THE ACCOUNTING OF UNCERTAINTY IN INCOME TAXES AS REQUIRED BY THE INCOME TAXES TOPIC OF THE FASB ASC. THE TOPIC REQUIRES THE SCHOOL TO DETERMINE WHETHER A TAX POSITION IS MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE SCHOOL HAS ANALYZED ITS TAX POSITIONS AND HAS CONCLUDED THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO ANY UNCERTAIN TAX POSITIONS TAKEN ON RETURNS FILED FOR THE YEARS ENDED JUNE 30, 2019 TO 2021. THE SCHOOL IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT BELIEVES THAT THERE IS A REASONABLE POSSIBILITY THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE MATERIALLY IN THE NEXT 12 MONTHS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL FUNDRAISING EVENT EXPENSES 68,858. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL FUNDRAISING EVENTS EXPENSES 68,858. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 0 SCHEDULE E, PART I, LINE 3 PUBLICIZED ITS NON-DISCRIMINATORY POLICIES THROUGH NEWSPAPER ADS, ORGANIZATIONAL WEBSITE, COMMUNITY NEWSLETTER, AND COMMUNITY MEETINGS. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVED THE FOLLOWING FROM GOVERNMENTAL AGENCIES, DC PUBLIC SCHOOLS LOCAL APPROPRIATION $25,221,850. SCHEDULE E, PART I, LINE 7 THE ORGANIZATION IS EXEMPT UNDER REV. PROC. 75-50. ANNUAL GALA 92285 90750 1535 8669 27302 32887 92285 90750 1535 8669 27302 32887 68858 -67323 X X X 0 0 0 0 0 0 0 1 0 KRISTINA KYLES-SMITH CEO 171559 0 5000 0 0 0 0 0 4754 0 181313 0 0 0 KENNETH MCCANTS-PEARSALL CAO 139230 0 2500 0 0 0 0 0 11243 0 152973 0 0 0 PART I, LINE 7 ALL OFFICERS AND HIGHEST COMPENSATED EMPLOYEES WITH THE EXCEPTION OF THE EXECUTIVE DIRECTOR RECEIVED BONUSES IN CALENDAR YEAR 2021. BONUSES ARE BASED ON MERIT. KRISTINA KYLES-SMITH, CEO ($5,000) KENNETH MCCANTS-PEARSALL, CAO ($2,500) AURORA STEINLE, EXECUTIVE DIRECTOR ($10,000) GAIL WILLIAMS, COO ($5,000) DRISS BELAHCAN, VP OF FINANCE ($250) PATRICIA EISNER, DIRECTOR OF DEVELOPMENT ($3,000) A DISTRICT OF COLUMBIA 536001131 2013-06-01 14500000 TO REFINANCE 0 0 0 B DISTRICT OF COLUMBIA 536001131 25483VXS8 2020-10-26 45411244 TO REFINANCE 0 0 0 A 14500000 14500000 2016 0 0 1 1 B 10690000 2524150 917300 908224 30417076 2785000 2020 1 1 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 0 0 0 0 0 0 0 1 B 0 0 0 0 0 0 0 0 1 A 1 B 1 SCHEDULE K, PART II, LINE 3: THE DIFFERENCE BETWEEN THE TOTAL PROCEEDS OF ISSUE AND THE ISSUE PRICE LISTED IN PART I, COLUMN (E) OF $4,721,244 IS RELATED TO THE NET PREMIUM OF THE BOND ISSUED. FORM 990, PART VI, SECTION B, LINE 11B THE SR. DIRECTOR OF FINANCE, THE EXECUTIVE DIRECTOR, AND THE TREASURER OF THE BOARD OF TRUSTEES REVIEW THE 990, AND IT IS THEN DISTRIBUTED TO THE BOARD OF TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C FOR EACH PROCUREMENT ABOVE $10,000 MADE BY THE SCHOOL, THE BOARD DISCLOSES ANY POTENTIAL CONFLICTS OF INTEREST. IF A CONFLICT IS DEEMED TO EXIST, SUCH PERSON SHALL NOT (I) VOTE ON, (II) USE HIS OR HER PERSONAL INFLUENCE ON, (III) BE PRESENT DURING ANY BOARD DISCUSSION OR DELIBERATIONS WITH RESPECT TO, OR (IV) BE PRESENT DURING ANY COMMITTEE OR SUBCOMMITTEE DISCUSSION OR DELIBERATION WITH RESPECT TO THE CONTRACT, TRANSACTION, OR PROGRAM (OTHER THAN TO PRESENT FACTUAL INFORMATION OR TO REPSOND TO QUESTIONS PRIOR TO THE DISCUSSION). FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DETERMINES COMPENSATION DIRECTLY FOR THE EXECUTIVE DIRECTOR AS PART OF CONTRACT NEGOTIATIONS. THE EXECUTIVE DIRECTOR SETS THE SALARIES FOR OTHER OFFICERS AND EMPLOYEES. SPECIFIC BENCHMARKS REVIEWED FOR OTHER EMPLOYEES OF THE ORGANIZATION INCLUDE COMPENSATION FOR SIMILAR ROLES AT NEARBY PUBLIC SCHOOL SYSTEMS, COMPENSATION OF OFFICIALS AT OTHER LOCAL CHARTER SCHOOLS AVAILABLE THROUGH PUBLICLY-AVAILABLE SOURCES OF INFORMATION AND COMPENSATION SURVEYS. COMPENSATION FOR EMPLOYEES IS REVIEWED AND BENCHMARKED ANNUALLY AND MANAGEMENT AND LEADERSHIP STAFF SALARY SCALES ARE USED TO DETERMINE SALARIES. THE LAST COMPENSATION REVIEW USING SALARY COMPARABLES FOR THE EXECUTIVE DIRECTOR WAS DECEMBER 2019. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. TWO RIVERS - YOUNG QALICB LLC 1227 4TH STREET NE WASHINGTON DC 20002 810710603 REAL ESTATE HOLDING CORP DC 649586 30833437 TWO RIVERS PUBLIC CHARTER SCHOOL INC TWO RIVERS SUPPORTING CORP 1227 4TH STREET NE WASHINGTON DC 20002 810710739 TO ACQUIRE, HOLD, AND MANAGE ASSETS FOR USE BY TWO RIVERS PCS DC 501(C)(3) 509 (A)(3) N/A 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0