2021-05-17T15:47:19-05:00 2020-06-30 462108854 KENDALL PREBOLA AND JONES LLC PO BOX 259 BEDFORD PA 155220259 990 2019-07-01 200412800 DC BILINGUAL PUBLIC CHARTER SCHOOL DCBI 2027506674 33 RIGGS ROAD NE WASHINGTON DC 20011 DANIELA ANELLO HEAD OF SCHOOL 2027506674 2021-05-17 true ROBERT F PREBOLA CPA P00575666 8146231880 2021-05-17 X 2019 2022-09-23 18:48:47Z DANIELA ANELLO 33 RIGGS ROAD NE WASHINGTON DC 20011 12259483 false X WWW.DCBILINGUAL.ORG X 2003 DC THE MISSION OF THE CHARTER SCHOOL IS TO EXPAND EDUCATIONAL OPPORTUNITIES AND CHOICES BY IMPLEMENTING A DUAL LANGUAGE PROGRAM THAT WILL ENABLE STUDENTS TO MEET HIGH ACADEMIC EXPECTATIONS AND DEVELOP CRITICAL THINKING, PROBLEM SOLVING SKILLS, AND A JOY OF LEARNING FOR CHILDREN FROM PRE- KINDERGARTEN TO GRADE FIVE. 14 14 133 110 0 1898066 2157643 9778814 10093400 4245 1357 7799 7083 11688924 12259483 0 0 6237259 6840754 48000 37800 223407 4136442 4157312 10421701 11035866 1267223 1223617 20087008 21971307 15280564 15666450 4806444 6304857 X THE MISSION OF THE CHARTER SCHOOL IS TO EXPAND EDUCATIONAL OPPORTUNITIES AND CHOICES BY IMPLEMENTING A DUAL LANGUAGE PROGRAM THAT WILL ENABLE STUDENTS TO MEET HIGH ACADEMIC EXPECTATIONS AND DEVELOP CRITICAL THINKING, PROBLEM SOLVING SKILLS, AND A JOY OF LEARNING FOR CHILDREN FROM PRE- KINDERGARTEN TO GRADE FIVE. false false 9623420 10093400 FOUNDED 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 ATHLETICS PROGRAMS AND CELEBRATION OF DIVERSE CULTURES, DC BILINGUAL'S STUDENTS LEARN THE SKILLS AND VALUES NEEDED TO BECOME INFLUENTIAL PARTICIPANTS IN THEIR COMMUNITY. DCB'S PHILOSOPHY AND TEACHING MODEL REFLECT THE 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 SCHOOL'S CORE CURRICULUM WITH A VIBRANT PERFORMING AND VISUAL ARTS PROGRAM, A HEALTHY LIFESTYLES PROGRAM, ACCESS TO TRANSFORMATION OPPORTUNITIES, AND DEEP COMMUNITY ENGAGEMENT. AS A RESULT OF OUR PROGRAMS AND PRACTICES, DC BILINGUAL STUDENTS HAVE MADE GREAT ACADEMIC STRIDES. IN 2017, THE THIRD YEAR OF THE RIGOROUS, COMMON CORE-ALIGNED PARCC EXAM, 73% OF OUR STUDENTS SCORED AT A LEVEL 3 AND ABOVE ON THE ENGLISH LANGUAGE ARTS TEST, COMPARED WITH 53% CITY-WIDE. FURTHER, 96% OF OUR 5TH GRADERS (OR 100% OF OUR 5TH GRADERS WHO HAVE BEEN WITH DCB FOR OVER TWO YEARS) SCORED AT A LEVEL 3 AND ABOVE ON THE ENGLISH LANGUAGE ARTS TEST AND, 85% SCORED AT A LEVEL 4 AND ABOVE, SURPASSING THE CITY-WIDE AVERAGE BY 36 PERCENTAGE POINTS. SINCE 2015, THE DC PUBLIC CHARTER SCHOOL BOARD HAS RANKED DCB AS A TIER 1 SCHOOL, AND THIS PAST YEAR AMONG THE TOP 10 HIGHEST-PERFORMING ELEMENTARY CHARTER SCHOOLS IN THE CITY. 9623420 true true false false false false false false false false true false false false true true true false true false false false false true true false false false false true false false false false false false false false false false false false false false false false false true 48 0 133 true false false false false false false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true false false X DANIELA ANELLO 2027506674 33 RIGGS ROAD NE WASHINGTON DC 20011 NADIA RAMEY CHAIR 1.00 X X 0 0 0 AARON LEMON-STRAUSS SECRETARY 1.00 X X 0 0 0 AHMAR ABBAS BOARD MEMBER 1.00 X 0 0 0 NAOMI DEVERAUX BOARD MEMBER 1.00 X 0 0 0 DENISE GERSHOWITZ BOARD MEMBER 1.00 X 0 0 0 IRIS JUAREZ BOARD MEMBER 1.00 X 0 0 0 MAYA HOLT-BROCKENBROUGH BOARD MEMBER 1.00 X 0 0 0 RICHARD LAMBERT BOARD MEMBER 1.00 X 0 0 0 LESTER MATLOCK EX-OFFICIO 1.00 X 0 0 0 LORI PARRIS BOARD MEMBER 1.00 X 0 0 0 SHANNON REDD BOARD MEMBER 1.00 X 0 0 0 DARA SHAW BOARD MEMBER 1.00 X 0 0 0 MEKDI TADDESE BOARD MEMBER 1.00 X 0 0 0 BRANDON WALLACE BOARD MEMBER 1.00 X 0 0 0 DANIELA ANELLO HEAD OF SCHO 40.00 X 141063 0 5231 JOHN BREYER CONTRACTED C 40.00 X 154601 0 0 295664 5231 2 false true false PMM COMPANIES INC 15938 DERWOOD ROAD ROCKVILLE MD 20855 JANITORIAL 282353 YOUNG & WELL 932 HUNGERFORD DRIVE STE 18A ROCKVILLE MD 20850 OT SERVICES 210156 EDOPS 1611 CONNECTICUT AVE NW STE 200 WASHINGTON DC 20009 ACCTG & HR 175324 STERLING SPEECH ASSOCIATES LLC 2509 N CAPITOL STREET NE WASHINGTON DC 20002 SPEECH 162535 JOHN BREYER 33 RIGGS ROAD NE WASHINGTON DC 20011 CFO CONSULTING 154467 6 21116 1277310 859217 24285 2157643 PER PUPIL ALLOCATIONS 611710 8111332 8111332 PER PUPIL FACILITY ALLOCATION 611710 1510755 1510755 STUDENT ACTIVITY FEES 611710 350186 350186 SERVICE FEES 611710 121127 121127 10093400 1357 1357 21116 OTHER 900099 7083 7083 7083 12259483 10100483 1357 136577 123539 10399 2639 5790959 5238127 440918 111914 146910 132885 11186 2839 271431 245519 20667 5245 494877 447634 37679 9564 30488 30488 176125 176125 37800 37800 874783 564506 273553 36724 94431 87755 5866 810 36720 34260 2290 170 847411 786041 52542 8828 722320 677062 45258 564504 524082 35032 5390 42351 39697 2654 DIRECT STUDENT COSTS 461659 461659 STAFF DEVELOPMENT & OTHER 142358 132047 8827 1484 AUTHORIZER FEE 104678 98119 6559 BUSINESS FEES & DUES 30764 30764 28720 28720 11035866 9623420 1189039 223407 4639132 5522089 251419 252776 175423 383562 217558 457226 102355 87642 16464125 1220276 14678121 15243849 23000 24163 20087008 21971307 1128289 1172685 13804372 13857725 347903 636040 15280564 15666450 X 4613522 5985329 192922 319528 4806444 6304857 20087008 21971307 X 1223617 274796 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15293168 920240 14372928 391832 300036 91796 779125 779125 15243849 DEFERRED RENT ABATEMENT 598158 REFUNDABLE GRANT ADVANCE 37882 636040 X 12259483 12259483 12259483 11035866 11035866 11035866 SCHEDULE D, PAGE 3, PART X ACCOUNTING 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, 2020 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, 2020, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2016 THROUGH 2018 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, 2020, THE CHARTER SCHOOL HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE 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 6 THE 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. X true ELEVATION GROUP LLC 100 M ST SE 600 WASHINGTON DC 20003 FUNDRSG false 145000 37800 107200 145000 37800 107200 DC AUCTION 21116 21116 21116 21116 X X false false false false false false false false false JOHN BREYER CONTRACTED CFO 154601 154601 FORM 990 - ORGANIZATION'S MISSION THE MISSION OF THE CHARTER SCHOOL IS TO EXPAND EDUCATIONAL OPPORTUNITIES AND CHOICES BY IMPLEMENTING A DUAL LANGUAGE PROGRAM THAT WILL ENABLE STUDENTS TO MEET HIGH ACADEMIC EXPECTATIONS AND DEVELOP CRITICAL THINKING, PROBLEM SOLVING SKILLS, AND A JOY OF LEARNING FOR CHILDREN FROM PRE- KINDERGARTEN TO GRADE FIVE. FORM 990, PAGE 2, PART III, LINE 4A FOUNDED 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 ATHLETICS PROGRAMS AND CELEBRATION OF DIVERSE CULTURES, DC BILINGUAL'S STUDENTS LEARN THE SKILLS AND VALUES NEEDED TO BECOME INFLUENTIAL PARTICIPANTS IN THEIR COMMUNITY. DCB'S PHILOSOPHY AND TEACHING MODEL REFLECT THE 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 SCHOOL'S CORE CURRICULUM WITH A VIBRANT PERFORMING AND VISUAL ARTS PROGRAM, A HEALTHY LIFESTYLES PROGRAM, ACCESS TO TRANSFORMATION OPPORTUNITIES, AND DEEP COMMUNITY ENGAGEMENT. AS A RESULT OF OUR PROGRAMS AND PRACTICES, DC BILINGUAL STUDENTS HAVE MADE GREAT ACADEMIC STRIDES. IN 2017, THE THIRD YEAR OF THE RIGOROUS, COMMON CORE-ALIGNED PARCC EXAM, 73% OF OUR STUDENTS SCORED AT A LEVEL 3 AND ABOVE ON THE ENGLISH LANGUAGE ARTS TEST, COMPARED WITH 53% CITY-WIDE. FURTHER, 96% OF OUR 5TH GRADERS (OR 100% OF OUR 5TH GRADERS WHO HAVE BEEN WITH DCB FOR OVER TWO YEARS) SCORED AT A LEVEL 3 AND ABOVE ON THE ENGLISH LANGUAGE ARTS TEST AND, 85% SCORED AT A LEVEL 4 AND ABOVE, SURPASSING THE CITY-WIDE AVERAGE BY 36 PERCENTAGE POINTS. SINCE 2015, THE DC PUBLIC CHARTER SCHOOL BOARD HAS RANKED DCB AS A TIER 1 SCHOOL, AND THIS PAST YEAR AMONG THE TOP 10 HIGHEST-PERFORMING ELEMENTARY CHARTER SCHOOLS IN THE CITY. FORM 990, PAGE 6, PART VI, LINE 11B THE 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 12C THE 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 15A THE 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 19 GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC BY REQUEST. FORM 990, PART XI, LINE 9 THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2019, HAVE BEEN RESTATED TO CHANGE THE METHODOLOGY RELATED TO THE RECORDING OF REVENUES UNDER THE MEDICAID PROGRAM. IN PREVIOUSLY ISSUED FINANCIAL STATEMENTS, THE CHARTER SCHOOL DID NOT RECORD ACCOUNTS RECEIVABLE FOR THE MEDICAID PROGRAM COST REIMBURSEMENTS. REIMBURSEMENT COST REPORTS WERE SUBMITTED, HOWEVER PAYMENT WAS NOT MADE TO THE CHARTER SCHOOL FOR A CUMULATIVE PERIOD OF THREE YEARS. ACCOUNTING STANDARDS REQUIRE REVENUES TO BE RECOGNIZED WHEN THE AMOUNTS CAN BE REASONABLY ESTIMATED AND WHEN PAYMENT IS LIKELY. ALTHOUGH PAYMENTS WERE NOT RECEIVED IN A CONTINUOS MANNER, THESE PAYMENTS MET THE REQUIREMENTS TO BE RECOGNIZED AS REVENUE IN EACH OF THE RESPECTIVE FISCAL YEARS. ACCORDINGLY, AN ADJUSTMENT WAS MADE TO INCREASE NET ASSETS WITHOUT DONOR RESTRICTIONS AND ACCOUNTS RECEIVABLE AS OF JULY 1, 2019, BY AN AMOUNT OF 274,796 WHICH INCLUDED REVENUES IN THE AMOUNT OF 28,426 FOR THE PRIOR YEAR ENDED JUNE 30, 2019.