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DC BILINGUAL PUBLIC CHARTER SCHOOL: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
DC BILINGUAL PUBLIC CHARTER SCHOOL (EIN 20-0412800)
Tax period
2020-07-01 to 2021-06-30
Filed
2022-04-09
IRS object ID
202220999349300202
Schema version
2020v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2022-04-09T06:22:17-05:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN462108854PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KENDALL PREBOLA AND JONES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 259AddressLine1Txt
CityBEDFORDCityNm
State AbbreviationPAStateAbbreviationCd
ZIP155220259ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN200412800EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DC BILINGUAL PUBLIC CHARTER SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlDCBIBusinessNameControlTxt
Phone2027506674PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line133 RIGGS ROAD NEAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20011ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDANIELA ANELLOPersonNm
Person TitleHEAD OF SCHOOLPersonTitleTxt
Phone2027506674PhoneNum
Signature2022-04-05SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDANIELAPersonFirstNm
Person LastANELLOPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROBERT F PREBOLA CPAPreparerPersonNm
PTINP00575666PTIN
Phone8146231880PhoneNum
Preparation2022-04-05PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDANIELA ANELLOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line133 RIGGS RD NEAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20011ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$13,552,714GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.DCBILINGUAL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2003FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionTHE MISSION OF THE CHARTER SCHOOL IS TO CREATE A LEARNING COMMUNITY THAT ENSURES HIGH ACADEMIC ACHIEVEMENT FOR ALL STUDENTS IN BOTH SPANISH AND ENGLISH, DEVELOP LEADERSHIP AND VALUES ALL CULTURES.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee130TotalEmployeeCnt
Total Volunteers110TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$2,157,643PYContributionsGrantsAmt
CY Contributions Grants$3,253,798CYContributionsGrantsAmt
PY Program Service Revenue$10,093,400PYProgramServiceRevenueAmt
CY Program Service Revenue$10,298,648CYProgramServiceRevenueAmt
PY Investment Income$1,357PYInvestmentIncomeAmt
CY Investment Income$268CYInvestmentIncomeAmt
PY Other Revenue$7,083PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$12,259,483PYTotalRevenueAmt
CY Total Revenue$13,552,714CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$6,840,754PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$7,120,099CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$37,800PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$208,321CYTotalFundraisingExpenseAmt
PY Other Expenses$4,157,312PYOtherExpensesAmt
CY Other Expenses$3,836,056CYOtherExpensesAmt
PY Total Expenses$11,035,866PYTotalExpensesAmt
CY Total Expenses$10,956,155CYTotalExpensesAmt
PY Revenues Less Expenses$1,223,617PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,596,559CYRevenuesLessExpensesAmt
Total Assets BOY$21,971,307TotalAssetsBOYAmt
Total Assets EOY$27,867,022TotalAssetsEOYAmt
Total Liabilities BOY$15,666,450TotalLiabilitiesBOYAmt
Total Liabilities EOY$20,863,448TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$6,304,857NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,003,574NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF THE CHARTER SCHOOL IS TO CREATE A LEARNING COMMUNITY THAT ENSURES HIGH ACADEMIC ACHIEVEMENT FOR ALL STUDENTS IN BOTH SPANISH AND ENGLISH, DEVELOP LEADERSHIP AND VALUES ALL CULTURES.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$9,150,456ExpenseAmt
Revenue$10,298,648RevenueAmt
DescFOUNDED IN 2004, DC BILINGUAL OFFERS AN INNOVATIVE DUAL IMMERSION SPANISH AND ENGLISH LEARNING PROGRAM FOR ALL STUDENTS, REGARDLESS OF THEIR HOME LANGUAGE. THROUGH THE CHARTER SCHOOL'S RIGOROUS ACADEMIC CURRICULUM, COMPREHENSIVE ARTS, TECHNOLOGY, AND FOOD AND WELLNESS PROGRAMS AND CELEBRATION OF DIVERSE CULTURES, DC BILINGUAL STUDENTS LEARN THE SKILLS AND VALUES NEEDED TO BECOME INFLUENTIAL PARTICIPANTS IN THEIR COMMUNITY. DCB'S PHILOSOPHY AND TEACHING MODEL REFLECT THE CHARTER SCHOOL'S BELIEF THAT STUDENTS DEVELOP TO THEIR FULL ACADEMIC POTENTIAL WHEN THEY HAVE ACCESS TO AMBITIOUS INSTRUCTION AND A FULL RANGE OF SERVICES, DIFFERENTIATED FOR EACH STUDENT'S INDIVIDUALIZED NEEDS. OUR CO-TEACHING MODEL ALLOWS INSTRUCTORS TO BALANCE DIRECT WITH SMALL GROUP AND 1:1 INSTRUCTION. OUR TEACHERS DELIVER A UNIQUE, DUAL LANGUAGE IMMERSION MODEL - A FORM OF LANGUAGE INSTRUCTION THAT BRINGS TOGETHER STUDENTS FROM ALL BACKGROUNDS TO EXPERIENCE LEARNING IN BOTH LANGUAGES, SPANISH AND ENGLISH. THROUGHOUT THE SCHOOL DAY, STUDENTS GAIN SKILLS, KNOWLEDGE, AND AN UNDERSTANDING OF ACADEMIC CONCEPTS THROUGH COMMUNICATING IN BOTH ENGLISH AND SPANISH. DCB COMPLEMENTS THE CHARTER SCHOOL'S CORE CURRICULUM WITH A VIBRANT PERFORMING AND VISUAL ARTS PROGRAM, AN INNOVATIVE FOOD AND WELLNESS PROGRAM, ACCESS TO TRANSFORMATION OPPORTUNITIES, AND DEEP COMMUNITY ENGAGEMENT.AS A RESULT OF OUR PROGRAMS AND PRACTICES, THE DC PUBLIC CHARTER SCHOOL BOARD RANKS DC BILINGUAL A TIER 1 SCHOOL, AMONG THE TOP PERFORMING ELEMENTARY SCHOOLS IN THE CITY. RECENT ACCOMPLISHMENTS INCLUDE THE FOLLOWING:"NAMED AS A "LEVELER" SCHOOL FOR OUR EXCEPTIONAL WORK IMPROVING ACADEMIC OUTCOMES FOR AT-RISK STUDENTS (DC POLICY CENTER, 2019)."NAMED AN ALL-STAR SCHOOL, ONE OF TEN IN DC PUBLIC SCHOOLS CITY WIDE, FOR OUR STUDENTS' STRONG ACADEMIC GROWTH ON THE CITY-WIDE PARCC ASSESSMENT (OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION, 2019)."NAMED A "BOLD IMPROVEMENT SCHOOL," FOR OUR COMMITMENT AND SUCCESS IN HELPING DC'S MOST AT-RISK STUDENTS ACHIEVE OUTSTANDING ACADEMIC GROWTH (EMPOWER K12 AND EDUCATION REFORM NOW, 2018)."RANKED IN THE TOP 25% OF ALL DC CHARTER SCHOOLS FOR OUR INSTRUCTIONAL CULTURE (THE NEW TEACHER PROJECT, 2018).Desc
Total Program Service Expenses$9,150,456TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsYes (true)TaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document21IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee130EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDANIELA ANELLOPersonNm
Phone2027506674PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line133 RIGGS ROAD NEAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20011ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
NADIA RAMEY
CHAIR1.00Yes (X)Yes (X)$0$0$0
AARON LEMON-STRAUSS
SECRETARY1.00Yes (X)Yes (X)$0$0$0
AHMAR ABBAS
BOARD MEMBER1.00Yes (X)$0$0$0
NAOMI RUBIN DEVEAUX
BOARD MEMBER1.00Yes (X)$0$0$0
DENISE GERSHOWITZ
BOARD MEMBER1.00Yes (X)$0$0$0
IRIS JUAREZ
BOARD MEMBER1.00Yes (X)$0$0$0
MAYA HOLT-BROCKENBROUGH
BOARD MEMBER1.00Yes (X)$0$0$0
RICHARD LAMBERT
BOARD MEMBER1.00Yes (X)$0$0$0
LORI PARRIS
BOARD MEMBER1.00Yes (X)$0$0$0
ANNE ROBINSON
BOARD MEMBER1.00Yes (X)$0$0$0
DARA ZEEHANDELAAR SHAW
BOARD MEMBER1.00Yes (X)$0$0$0
MEKDI TADDESE
BOARD MEMBER1.00Yes (X)$0$0$0
BRANDON WALLACE
BOARD MEMBER1.00Yes (X)$0$0$0
DANIELA ANELLO
HEAD OF SCHO40.00Yes (X)$149,693$0$5,124
JOHN BREYER
CONTRACTED C40.00Yes (X)$141,167$0$0
ALEXANDRA ALDERMAN
DIR OF DEVEL40.00$103,217$0$8,464Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$394,077TotalReportableCompFromOrgAmt
Total Other Compensation$13,588TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
PMM COMPANIES INC
15938 DERWOOD ROADROCKVILLEMD20855JANITORIAL$306,192
EDOPS
1611 CONNECTICUT AVE NW STE 200WASHINGTONDC20009ACCTG & HR$244,607
JOHN BREYER
33 RIGGS RD NEWASHINGTONDC20011CFO CONSULTING$141,400
STERLING SPEECH ASSOCIATES LLC
4402 1ST PL NE 33WASHINGTONDC20011EDUCATIONAL SVC$138,794
BEHAVORIAL & EDUCATIONAL SOLUTIONS P
8609 2ND AVE STE 4048SILVER SPRINGMD20910EDUCATIONAL SVC$121,026
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Government Grants$889,575GovernmentGrantsAmt
All Other Contributions$2,364,223AllOtherContributionsAmt
Total Contributions$3,253,798TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PER PUPIL ALLOCATIONS611710$8,379,714$8,379,714
PER PUPIL FACILITY ALLOCATION611710$1,629,024$1,629,024
SERVICE FEES611710$165,120$165,120
STUDENT ACTIVITY FEES611710$124,790$124,790
FieldValueIRS element (for citing)
Total Program Service Revenue$10,298,648TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$268TotalRevenueColumnAmt
Exclusion$268ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,552,714TotalRevenueColumnAmt
Related Or Exempt Func Income$10,298,648RelatedOrExemptFuncIncomeAmt
Exclusion$268ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$155,533TotalAmt
Program Services$133,594ProgramServicesAmt
Management And General$17,673ManagementAndGeneralAmt
Fundraising$4,266FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,950,783TotalAmt
Program Services$5,111,378ProgramServicesAmt
Management And General$676,192ManagementAndGeneralAmt
Fundraising$163,213FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$153,472TotalAmt
Program Services$131,824ProgramServicesAmt
Management And General$17,439ManagementAndGeneralAmt
Fundraising$4,209FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$344,199TotalAmt
Program Services$295,647ProgramServicesAmt
Management And General$39,111ManagementAndGeneralAmt
Fundraising$9,441FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$516,112TotalAmt
Program Services$443,311ProgramServicesAmt
Management And General$58,646ManagementAndGeneralAmt
Fundraising$14,155FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$17,616TotalAmt
Management And General$17,616ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$189,700TotalAmt
Management And General$189,700ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$537,891TotalAmt
Program Services$274,105ProgramServicesAmt
Management And General$255,786ManagementAndGeneralAmt
Fundraising$8,000FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$54,792TotalAmt
Program Services$49,521ProgramServicesAmt
Management And General$5,177ManagementAndGeneralAmt
Fundraising$94FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$146,429TotalAmt
Program Services$76,949ProgramServicesAmt
Management And General$69,194ManagementAndGeneralAmt
Fundraising$286FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$887,959TotalAmt
Program Services$802,446ProgramServicesAmt
Management And General$83,892ManagementAndGeneralAmt
Fundraising$1,621FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$731,180TotalAmt
Program Services$661,974ProgramServicesAmt
Management And General$69,206ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$620,884TotalAmt
Program Services$561,243ProgramServicesAmt
Management And General$58,675ManagementAndGeneralAmt
Fundraising$966FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$47,125TotalAmt
Program Services$42,665ProgramServicesAmt
Management And General$4,460ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
DIRECT STUDENT COSTS$361,056$361,056
STAFF DEVELOPMENT & OTHER$114,534$106,441$7,939$154
AUTHORIZER FEE$97,042$87,857$9,185
BUSINESS FEES & DUES$27,585$10,445$15,224$1,916

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,263TotalAmt
Management And General$2,263ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,956,155TotalAmt
Program Services$9,150,456ProgramServicesAmt
Management And General$1,597,378ManagementAndGeneralAmt
Fundraising$208,321FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$5,522,089BOYAmt
EOY$8,472,286EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$252,776BOYAmt
EOY$952,146EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$383,562BOYAmt
EOY$176,495EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$457,226BOYAmt
EOY$455,511EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$87,642BOYAmt
EOY$86,195EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$19,540,387LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,841,161LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$15,243,849BOYAmt
EOY$17,699,226EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$24,163BOYAmt
EOY$25,163EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$21,971,307BOYAmt
EOY$27,867,022EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,172,685BOYAmt
EOY$1,976,436EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$13,857,725BOYAmt
EOY$16,131,408EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$636,040BOYAmt
EOY$2,755,604EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$15,666,450BOYAmt
EOY$20,863,448EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,985,329BOYAmt
EOY$6,942,338EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$319,528BOYAmt
EOY$61,236EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,304,857BOYAmt
EOY$7,003,574EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$21,971,307BOYAmt
EOY$27,867,022EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$2,596,559ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$1,897,842OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$15,861,399OtherCostOrOtherBasisAmt
Depreciation$1,449,404DepreciationAmt
Book Value$14,411,995BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$637,829OtherCostOrOtherBasisAmt
Depreciation$391,757DepreciationAmt
Book Value$246,072BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,041,159OtherCostOrOtherBasisAmt
Book Value$3,041,159BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$17,699,226TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
INTEREST RATE SWAP$1,897,842
DEFERRED RENT ABATEMENT$857,762
FieldValueIRS element (for citing)
Total Liability$2,755,604TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$13,552,714TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$13,552,714RevenueSubtotalAmt
Total Revenue Per Form990$13,552,714TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$10,956,155TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$10,956,155ExpensesSubtotalAmt
Total Expenses Per Form990$10,956,155TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 3, PART XFormAndLineReferenceDesc
ExplanationACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE CHARTER SCHOOL'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 DC BILINGUAL PUBLIC CHARTER SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2021, 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, 2021, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2017 THROUGH 2019 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE DISTRICT AND VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE CHARTER SCHOOL FILES TAX RETURNS. IT IS THE CHARTER SCHOOL'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. AS OF JUNE 30, 2021, THE CHARTER SCHOOL HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, LINE 3THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE DC GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO CHARTER SCHOOLS. THE NON-DISCRIMINATORY POLICY IS EXPLICITLY STATED IN THE REGISTRATION APPLICATION AND OUR BROCHURE.
SCHEDULE E, LINE 6THE CHARTER SCHOOL RECEIVES PUBLIC FUNDS FROM THE DC GOVERNMENT BASED ON THE NUMBER OF STUDENTS THEY ENROLL, ACCORDING TO THE UNIFORM PER STUDENT FUNDING FORMULA DEVELOPED BY THE MAYOR AND CITY COUNCIL. THIS PER PUPIL ALLOCATION IS SUPPLEMENTED WITH EXTRA FUNDS FOR STUDENTS WITH SPECIAL NEEDS.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonDANIELA ANELLOPersonNm
TitleHEAD OF SCHOOLTitleTxt
Base Compensation Filing Org$149,693BaseCompensationFilingOrgAmt
Deferred Compensation Flng Org$4,491DeferredCompensationFlngOrgAmt
Nontaxable Benefits Filing Org$633NontaxableBenefitsFilingOrgAmt
Total Compensation Filing Org$154,817TotalCompensationFilingOrgAmt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1DISTRICT OF COLUMBIABusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN536001131BondIssuerEIN
Bond Issued2021-03-17BondIssuedDt
Issue Price$31,000,000IssuePriceAmt
PurposeREFINANCE LOAN/SCHOOL CONSTRUCTIONPurposeDesc
DefeasedfalseDefeasedInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Pool FinancingfalsePoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Total Proceeds$31,000,000TotalProceedsAmt
In Reserve Fund$419,152InReserveFundAmt
Other Spent Proceeds$14,000,000OtherSpentProceedsAmt
Unspent$16,580,848UnspentAmt
Refunding Tax Exempt BondsfalseRefundingTaxExemptBondsInd
Refunding Taxable BondsfalseRefundingTaxableBondsInd
Final Allocation MadefalseFinalAllocationMadeInd
Adequate Books And Rec MaintYes (true)AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed PropertyfalseOwningBondFinancedPropertyInd
Any Lease ArrangementsfalseAnyLeaseArrangementsInd
Mgmt Contract Bond Fincd PropfalseMgmtContractBondFincdPropInd
Any Research AgreementsfalseAnyResearchAgreementsInd
Bond Iss Meet Prvt Sec Pymt TestfalseBondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed PropfalseChangeInUseBondFinancedPropInd
Procs Nonqualified Bond RemdtdYes (true)ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T FiledfalseForm8038TFiledInd
Rebate Not Due YetfalseRebateNotDueYetInd
Exception To RebateYes (true)ExceptionToRebateInd
No Rebate DuefalseNoRebateDueInd
Variable Rate IssueYes (true)VariableRateIssueInd
Hedge Identified In Bks And RecfalseHedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GICfalseGrossProceedsInvestedInGICInd
Gross Proceeds InvestedfalseGrossProceedsInvestedInd
Written Proc To Monitor ReqsfalseWrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective ActionfalseProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PURPOSE OF ISSUE DESCRIPTIONDISTRICT OF COLUMBIA REFINANCE LOAN/SCHOOL CONSTRUCTION
ADDITIONAL INFORMATIONDISTRICT OF COLUMBIA ON MARCH 17, 2021, THE DISTRICT OF COLUMBIA ISSUED AND SOLD VARIABLE RATE REVENUE BONDS (DISTRICT OF COLUMBIA BILINGUAL PUBLIC CHARTER SCHOOL ISSUE, SERIES 2021) IN THE AMOUNT OF 31,000,000 TO EAGLE BANK. PROCEEDS FROM THIS ISSUE WERE LOANED TO THE CHARTER SCHOOL FOR THE PURPOSE OF REFINANCING EXISTING DEBT AND FOR CONSTRUCTION AND IMPROVEMENTS TO ITS CURRENT SCHOOL BUILDING LOCATED AT 33 RIGGS RD, NE, WASHINGTON, DC. AS OF JUNE 30, 2021, THE CHARTER SCHOOL HAD DRAWN DOWN 14,709,152 OF THE PROCEEDS FROM EAGLE BANK, UTILIZING 14,000,000 TO PAY OFF AN EAGLE BANK LOAN THAT WAS ACQUIRED FOR CONSTRUCTION AND RENOVATION OF ITS SCHOOL BUILDING. THE REMAINING DRAWN DOWN FUNDS IN THE AMOUNT OF 290,000 WERE DEPOSITED INTO A CASH ACCOUNT TO COVER CAPITALIZED INTEREST WITH THE REMAINING FUNDS OF 419,152 DEPOSITED INTO A RESERVE SECURITY ACCOUNT FOR THE BONDS.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4AFOUNDED IN 2004, DC BILINGUAL OFFERS AN INNOVATIVE DUAL IMMERSION SPANISH AND ENGLISH LEARNING PROGRAM FOR ALL STUDENTS, REGARDLESS OF THEIR HOME LANGUAGE. THROUGH THE CHARTER SCHOOL'S RIGOROUS ACADEMIC CURRICULUM, COMPREHENSIVE ARTS, TECHNOLOGY, AND FOOD AND WELLNESS PROGRAMS AND CELEBRATION OF DIVERSE CULTURES, DC BILINGUAL STUDENTS LEARN THE SKILLS AND VALUES NEEDED TO BECOME INFLUENTIAL PARTICIPANTS IN THEIR COMMUNITY. DCB'S PHILOSOPHY AND TEACHING MODEL REFLECT THE CHARTER SCHOOL'S BELIEF THAT STUDENTS DEVELOP TO THEIR FULL ACADEMIC POTENTIAL WHEN THEY HAVE ACCESS TO AMBITIOUS INSTRUCTION AND A FULL RANGE OF SERVICES, DIFFERENTIATED FOR EACH STUDENT'S INDIVIDUALIZED NEEDS. OUR CO-TEACHING MODEL ALLOWS INSTRUCTORS TO BALANCE DIRECT WITH SMALL GROUP AND 1:1 INSTRUCTION. OUR TEACHERS DELIVER A UNIQUE, DUAL LANGUAGE IMMERSION MODEL - A FORM OF LANGUAGE INSTRUCTION THAT BRINGS TOGETHER STUDENTS FROM ALL BACKGROUNDS TO EXPERIENCE LEARNING IN BOTH LANGUAGES, SPANISH AND ENGLISH. THROUGHOUT THE SCHOOL DAY, STUDENTS GAIN SKILLS, KNOWLEDGE, AND AN UNDERSTANDING OF ACADEMIC CONCEPTS THROUGH COMMUNICATING IN BOTH ENGLISH AND SPANISH. DCB COMPLEMENTS THE CHARTER SCHOOL'S CORE CURRICULUM WITH A VIBRANT PERFORMING AND VISUAL ARTS PROGRAM, AN INNOVATIVE FOOD AND WELLNESS PROGRAM, ACCESS TO TRANSFORMATION OPPORTUNITIES, AND DEEP COMMUNITY ENGAGEMENT.AS A RESULT OF OUR PROGRAMS AND PRACTICES, THE DC PUBLIC CHARTER SCHOOL BOARD RANKS DC BILINGUAL A TIER 1 SCHOOL, AMONG THE TOP PERFORMING ELEMENTARY SCHOOLS IN THE CITY. RECENT ACCOMPLISHMENTS INCLUDE THE FOLLOWING:"NAMED AS A "LEVELER" SCHOOL FOR OUR EXCEPTIONAL WORK IMPROVING ACADEMIC OUTCOMES FOR AT-RISK STUDENTS (DC POLICY CENTER, 2019)."NAMED AN ALL-STAR SCHOOL, ONE OF TEN IN DC PUBLIC SCHOOLS CITY WIDE, FOR OUR STUDENTS' STRONG ACADEMIC GROWTH ON THE CITY-WIDE PARCC ASSESSMENT (OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION, 2019)."NAMED A "BOLD IMPROVEMENT SCHOOL," FOR OUR COMMITMENT AND SUCCESS IN HELPING DC'S MOST AT-RISK STUDENTS ACHIEVE OUTSTANDING ACADEMIC GROWTH (EMPOWER K12 AND EDUCATION REFORM NOW, 2018)."RANKED IN THE TOP 25% OF ALL DC CHARTER SCHOOLS FOR OUR INSTRUCTIONAL CULTURE (THE NEW TEACHER PROJECT, 2018).
FORM 990, PAGE 6, PART VI, LINE 11BTHE RETURN IS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY SENIOR MANAGEMENT. THE FINANCE COMMITTEE REVIEWS THE DRAFT 990 AND REPORTS TO THE BOARD. A COPY OF FORM 990 IS PROVIDED TO EACH BOARD MEMBER BEFORE IT IS FILED.
FORM 990, PAGE 6, PART VI, LINE 12CTHE FINANCE COMMITTEE IS RESPONSIBLE FOR MAKING ALL DECISIONS CONCERNING RESOLUTIONS OF CONFLICTS INVOLVING DIRECTORS, THE PRESIDENT & CEO, AND OTHER MEMBERS OF SENIOR MANAGEMENT. THE DIRECTORS ARE RESPONSIBLE FOR MAKING ALL DECISIONS OF CONFLICTS INVOLVING EMPLOYEES BELOW THE SENIOR MANAGEMENT LEVEL, SUBJECT TO THE APPROVAL OF THE FINANCE COMMITTEE. AN EMPLOYEE OR BOARD MEMBER MAY APPEAL THE DECISION THAT A CONFLICT (OR APPEARANCE OF CONFLICT) EXISTS AS FOLLOWS: -AN APPEAL MUST BE DIRECTED TO THE CHAIR OF THE BOARD OF DIRECTORS -APPEALS MUST BE MADE WITHIN 30 DAYS OF THE INITIAL DETERMINATION -RESOLUTION OF THE APPEAL IS MADE BY VOTE OF THE FULL BOARD OF DIRECTORS -BOARD MEMBERS WHO ARE THE SUBJECT OF THE APPEAL, OR WHO HAVE A CONFLICT OR INTEREST WITH RESPECT TO THE SUBJECT OF THE APPEAL, ABSTAIN FROM PARTICIPATING IN, DISCUSSING, OR VOTING ON THE RESOLUTION, UNLESS THEIR DISCUSSION IS REQUESTED BY THE REMAINING MEMBERS OF THE BOARD.
FORM 990, PAGE 6, PART VI, LINE 15ATHE EXECUTIVE COMMITTEE OF THE BOARD DETERMINES THE SALARY FOR THE HEAD OF SCHOOL BASED ON EXPERIENCE AND COMPARISON TO INDUSTRY STANDARDS AND SURVEYS.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC BY REQUEST.
FORM 990, PART XI, LINE 9CHANGE IN VALUE OF INTEREST RATE SWAP -1,897,842