2021-02-11T10:08:57-06:00 2020-06-30 560574444 CHERRY BEKAERT LLP 1850 TOWERS CRESCENT PLAZA SUITE 200 TYSONS CORNER VA 22182 990 2019-07-01 540740278 DEUTSCHER SCHULVEREIN WASHINGTON DC DEUT 3017673800 8617 CHATEAU DRIVE POTOMAC MD 20854 DENNIS FEHR CHAIR 3017673800 2021-02-08 1 AMANDA ADAMS P00748038 7035064440 2019 2022-09-23 18:48:47Z THE GERMAN SCHOOL SOCIETY BENJAMIN HEBEBRAND 8617 CHATEAU DRIVE POTOMAC MD 20854 12642680 0 X WWW.GISWASHINGTON.ORG X 1965 MD THE GERMAN SCHOOL WASHINGTON DC OFFERS ITS STUDENTS (PRESCHOOL TO GRADE 12) A CHALLENGING, MULTI-LINGUAL AND CROSS-CULTURAL LEARNING ENVIRONMENT, AS WELL AS A STRONG COMMUNITY COMMITTED TO SOCIAL AND PERSONAL RESPONSIBILITY, AND INTEGRITY. 9 9 188 100 0 0 3113418 633682 12256760 11720682 169621 139197 19164 -702 15558963 12492859 517644 538894 0 0 8359382 8696292 0 0 60224 3924415 4018850 12801441 13254036 2757522 -761177 27325776 25975584 4918165 5697034 22407611 20278550 X THE GERMAN SCHOOL WASHINGTON DC OFFERS ITS STUDENTS IN NURSERY SCHOOL THROUGH GRADE 12 A CHALLENGING, MULTI-LINGUAL AND CROSS-CULTURAL LEARNING ENVIRONMENT, AS WELL AS A STRONG COMMUNITY COMMITTED TO SOCIAL AND PERSONAL RESPONSIBILITY, INTEGRITY, DIVERSITY, RESPECT, AND AUTONOMY. ITS TEACHING PHILOSOPHY INCORPORATES TECHNOLOGICAL, SCIENTIFIC, CULTURAL, SOCIAL AND PEDAGOGICAL DEVELOPMENTS TO HELP STUDENTS MEET HIGH EXPECTATIONS, REACH THEIR FULLEST POTENTIAL AND BECOME MATURE GLOBAL CITIZENS. 0 0 9779537 538894 10406276 THE SCHOOL IS A COEDUCATIONAL SCHOOL WHICH PROVIDES BILINGUAL EDUCATION TO OVER 500 STUDENTS IN GRADES PRESCHOOL THROUGH GRADE 12. 765616 442007 THE SCHOOL PROVIDES BUS TRANSPORTATION TO OVER 200 STUDENTS AGED FOUR AND UP. 709650 860613 THE SCHOOL PROVIDES GERMAN LANGUAGE CLASSES TO OVER 600 STUDENTS OF ALL AGES. 11254803 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 45 0 1 188 1 0 1 GM 0 0 0 1 1 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MD X BEN HEBEBRAND BUSINESS DIRECTOR 3017673800 8617 CHATEAU DRIVE POTOMAC MD 20854 DENNIS FEHR CHAIR 2.00 X X 0 0 0 KAI STAAK DEPUTY CHAIR 2.00 X X 0 0 0 ERIC BECK TREASURER 2.00 X X 0 0 0 SHUMIT CHANDA SECRETARY 2.00 X X 0 0 0 KAREN DIETRICH BOARD MEMBER THRU 6/11/20 2.00 X 0 0 0 ANTJE GELLERICH BOARD MEMBER THRU 6/11/20 2.00 X 0 0 0 STEPHAN LISSINNA BOARD MEMBER 2.00 X 0 0 0 PATRICK MCNULTY BOARD MEMBER 2.00 X 0 0 0 MARTIN OFFUTT BOARD MEMBER 2.00 X 0 0 0 DR ANNA ORDONEZ BOARD MEMBER THRU 6/11/20 2.00 X 0 0 0 CHRISTIAN SCHNEIDER BOARD MEMBER 2.00 X 0 0 0 DAGMAR TAWIL BOARD MEMBER THRU 6/11/20 2.00 X 0 0 0 HEKJA WERNER BOARD MEMBER 2.00 X 0 0 0 DR AL ZEITOUN BOARD MEMBER THRU 6/11/20 2.00 X 0 0 0 PETRA PALENZATIS HEAD OF SCHOOL THRU 7/31/20 40.00 X 0 0 0 BENJAMIN HEBEBRAND BUSINESS DIRECTOR AS OF 12/19 40.00 X 8519 0 0 DELORES DEAN BUSINESS DIRECTOR THRU 11/30/19 40.00 X 132735 0 17418 JOHN GREEN FACILITIES MANAGER 40.00 X 122049 0 6736 MARIA RITA HEEP TEACHER 40.00 X 111218 0 5561 KERSTIN HOPKINS PRINCIPAL 40.00 X 120485 0 12472 ANDREA BURNS CONTROLLER 40.00 X 109927 0 10384 STEFFI COLOPY TEACHER 40.00 X 103183 0 19870 708116 0 72441 7 0 1 0 CAPITOL MAINTENANCE COMPANY 7941 QUEENAIR DRIVE GAITHERSBURG MD 20879 CLEANING/FACILITIES SERVICES 260193 LOYA CONSULTING GROUP 903 WILLOW WAY ROCKVILLE MD 20854 REMODELING 170408 INNOVATIVE CONSTRUCTION INC 4714 MANHEIM AVE BELTSVILLE MD 20705 REMODELING 120472 GENCO MASONRY INC 4853 CORDELL AVE PH6 BETHESDA MD 20814 CONCRETE WORK 120426 SYSCO PO BOX 1099 JESSUP MD 20794 FOOD SERVICE 115594 8 49500 13500 506258 64424 633682 TUITION & FEES 611110 10643042 10643042 AUXILIARY SERVICES 611110 1077640 1077640 11720682 136997 136997 2200 0 2200 2200 2200 21809 13500 22039 -230 -230 115996 127782 -11786 -11786 11314 11314 11314 12492859 11708896 0 150281 538894 538894 177772 177772 7039691 5686434 1353257 248454 198255 50199 701122 501399 199723 529253 418981 110272 93469 93469 40631 40631 103775 103775 53674 2214 51460 131827 118811 11031 1985 124784 124784 904770 904770 51622 51622 139486 139486 1666168 1666168 83402 83402 STUDENT ACTIVITIES 228405 228405 FOOD 130443 130194 249 TEACHING MATERIALS 114770 114770 EMPLOYEE HIRING, TRAINI 76110 39927 36183 75514 68412 323 6779 13254036 11254803 1939009 60224 20260 43454 9715343 10743843 290687 147897 83349 80100 42966 86873 17851401 11595726 6977287 6255675 10195884 8617742 27325776 25975584 1736715 1610699 654545 2202820 1909773 1349259 617132 534256 4918165 5697034 X 12211727 11630808 10195884 8647742 22407611 20278550 27325776 25975584 X -761177 -1203459 -164425 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4387324 -169832 121975 4095517 4321433 206144 140253 4387324 4363648 -42215 4321433 4363773 145021 145146 4363648 4283576 240025 159828 4363773 0.00000 1.00000 0.00000 1 0 14972268 9142966 5829302 1140793 1077442 63351 1738340 1375318 363022 6255675 BENEFICIAL USE OF FACILITIES ASSET 4522225 BENEFICIAL INTEREST IN PERPETUAL TRUST 4095517 8617742 DEFERRED RENT 534256 534256 X 14690794 2759724 -711610 2048114 12642680 -149821 -149821 12492859 16819855 3963183 141530 4104713 12715142 538894 538894 13254036 PART V, LINE 4: THE SCHOOL IS ENTITLED TO THE INCOME GENERATED BY THE TRUST ASSETS FOR PROMOTING THE STUDY OF THE GERMAN LANGUAGE, LITERATURE, AND LINGUISTICS, AS WELL AS TO SUPPORT THE EDUCATIONAL PROGRAM OF THE SCHOOL. PART X, LINE 2: THE SCHOOL IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. IN ADDITION, THE SCHOOL QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. BUSINESS INCOME, WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. THE SCHOOL HAD NO NET UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2020 AND 2019. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID NETTED FOR FINANCIAL STATEMENT PRESENTATION -538,894. LOSS ON EXCHANGE RATE -2,884. CHANGE IN BENEFICIAL INTEREST TRUST -169,832. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES RECORDED ON LINE 8B -22,039. COST OF GOODS SOLD REPORTED ON LINE 10B -127,782. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES RECORDED ON LINE 8B 22,039. COST OF GOODS SOLD REPORTED ON LINE 10B 127,782. BAD DEBT RECOVERY -8,291. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED FOR FINANCIAL STATEMENT PRESENTATION 538,894. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 POLICY IS PUBLICIZED THROUGH PRINTED MATERIALS AND PERIODIC ADVERTISEMENTS. SCHEDULE E, PART I, LINE 6 FEDERAL REPUBLIC OF GERMANY PROVIDES GRANTS TO THE SCHOOL AS THE SCHOOL AWARDS THE GERMAN HIGH SCHOOL DIPLOMA, THE ABITUR, AS WELL AS THE MARYLAND HIGH SCHOOL DIPLOMA. THE SCHOOL ALSO RECEIVED A SMALL BUSINESS ADMINISTRATION PAYCHECK PROTECTION PROGRAM GRANT AS A RESULT OF THE PANDEMIC. FORGIVENESS WILL BE APPLIED FOR IN A FUTURE TAX PERIOD. OCTOBERFEST 5K RUN 35309 13500 21809 22039 35309 13500 21809 22039 22039 -230 1 FINANCIAL AID TOWARDS TUITION 80 445654 BOOK TUITION REDUCTION MERIT BASED SCHOLARSHIPS 19 93240 BOOK TUITION REDUCTION PART I, LINE 2: THE SCHOOL PROVIDES FINANCIAL ASSISTANCE TOWARDS THE PAYMENT OF TUITION. FINANCIAL ASSISTANCE IS DIRECTLY APPLIED AGAINST EACH STUDENT'S TUITION CHARGES. 0 0 0 0 0 0 0 0 0 DELORES DEAN BUSINESS DIRECTOR THRU 11/30/19 132735 0 0 0 0 0 5976 0 11442 0 150153 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ONE PARENT OR GUARDIAN MUST BE A MEMBER OF THE SOCIETY IN ORDER FOR HIS/HER CHILD(REN) TO BE ENROLLED IN THE SCHOOL OR PRESCHOOL. MEMBERSHIP SHALL BE OPEN TO ANY NATURAL PERSON WHO: A) IS AT LEAST 18 YEARS OLD, B) GENERALLY HAS AN ADEQUATE COMMAND OF THE GERMAN LANGUAGE, C) IS IN AGREEMENT WITH THE SOCIETY'S PURPOSE AS PROVIDED IN 2 OF THE BYLAWS, D) PAYS A MEMBERSHIP FEE. IN ORDER TO BE A MEMBER OF THE SOCIETY, A PERSON SHALL BE REQUIRED TO FULFILL THE OBLIGATIONS FOR THE MEMBERSHIP THAT PERTAIN TO HIM/HER AND TO ACCEPT ALL SCHOOL REGULATIONS IN FORCE AT THE TIME. ANY LEGAL ENTITY OR PERSON MAY BE APPOINTED AS A SPONSORING MEMBER OF THE SOCIETY WITH THE RIGHT TO VOTE, THE PERSON SHALL PAY THE MEMBERSHIP DUES IN AN AMOUNT AGREED UPON WITH THE BOARD OF DIRECTORS. A SPONSORING MEMBER MAY NOT BE ELECTED AS AN OFFICER IN THE SOCIETY. A LEGAL ENTITY MAY SEND A REPRESENTATIVE WHO GENERALLY HAS AN ADEQUATE COMMAND OF THE GERMAN LANGUAGE WHO IS ELIGIBLE TO VOTE FOR MEMBERSHIP MEETINGS. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER VOTES TO ELECT THE BOARD OF THE SCHOOL. FORM 990, PART VI, SECTION A, LINE 7B THE DUTIES OF THE MEMBERSHIP MEETING ARE: 1) TO ADOPT THE MINUTES OF THE PREVIOUS MEMBERSHIP MEETING; 2) TO RECEIVE THE REPORT OF THE CHAIR OF THE BOARD OF DIRECTORS; 3) TO RECEIVE THE REPORT OF PRINCIPAL; 4) TO RECEIVE THE REPORT OF THE CHAIR OF THE PARENT'S ASSOCIATION; 5) TO RECEIVE THE REPORT OF AUDITOR; 6) TO VOTE ON THE FINANCIAL MANAGEMENT AND THE ANNUAL STATEMENT OF ACCOUNTS FOR THE PRECEDING FISCAL YEAR; 7) TO VOTE ON GIVING THE BOARD FORMAL APPROVAL FOR ITS ACTIONS FOR THE PRECEDING FISCAL YEAR; 8) TO VOTE ON THE BUDGET PROPOSAL PRESENTED BY THE BOARD FOR THE NEW FISCAL YEAR; 9) TO VOTE ON TAKING OUT A LOAN, UNLESS THE BOARD OF DIRECTORS IS AUTHORIZED TO MAKE THIS DECISION PURSUANT TO SEC 20 (2) 5 OF THE BYLAWS; 10) TO VOTE ON THE AMOUNT OF MEMBERSHIP DUES; 11) TO VOTE ANY PROPOSALS OF THE BOARD, THE TEXT OF WHICH WAS SENT TO THE MEMBERS WITH THE INVITATION TO THE MEMBERSHIP MEETING AT LEAST THREE WEEKS PRIOR TO THE MEMBERSHIP MEETING. PROPOSALS OF THE BOARD THAT ARE SUBMITTED AT A LATER DATE MAY BE DEBATED OR VOTED UPON ONLY WITH THE APPROVAL OF A MAJORITY OF THE MEMBERS PRESENT; 12) TO VOTE ON ANY PROPOSALS SUBMITTED BY MEMBERS WHICH WERE RECEIVED IN WRITING BY THE BOARD AT LEAST TEN DAYS PRIOR TO THE DATE OF THE MEMBERSHIP MEETING; 13) TO VOTE ON ANY AMENDMENTS OR SUPPLEMENTS TO THE BYLAWS; 14) TO VOTE ON THE RULES OF PROCEDURE OF THE SCHOOL SOCIETY; 15) TO ELECT MEMBERS OF THE BOARD OF DIRECTORS; 16) TO ELECT THE AUDITOR 17) TO VOTE ON ANY APPOINTMENTS OF HONORARY MEMBERS; 18) TO VOTE ON APPEALS AGAINST EXCLUSION IN ACCORDANCE WITH SEC 7 (2) OF THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE GERMAN SCHOOL REVIEWS THE TAX FORM 990 THAT IS PREPARED BY THE CPA FIRM PRIOR TO FILING WITH THE IRS. IT IS INITIALLY REVIEWED BY THE SENIOR ACCOUNTING STAFF. THE FORM 990 IS SIGNED BY THE SCHOOL OFFICIALS AND FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE GERMAN SCHOOL TAKES STEPS TO ENSURE THAT THERE ARE NO CONFLICTS OF INTEREST VIOLATIONS BY: 1) MAKING SURE THAT NO EMPLOYEES OR MEMBERS OF THE BOARD OF DIRECTORS SERVE AS MANAGERS OR HOLD ANY FINANCIAL INTEREST IN ANY ORGANIZATIONS THAT DO BUSINESS WITH THE SCHOOL. 2) THE SCHOOL DOES NOT ALLOW ANY EMPLOYEES OR MEMBERS OF THE BOARD OF DIRECTORS TO USE THE SCHOOL FACILITY OR VEHICLES FOR PERSONAL USAGE, AND 3) THE SCHOOL ENCOURAGES ALL EMPLOYEES TO DISCLOSE ANY CONFLICTS OF INTEREST VIOLATIONS DIRECTLY TO THE HEAD OF SCHOOL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, TAX RETURN, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: GAIN (LOSS) ON FOREIGN EXCHANGE -2,884. BAD DEBT RECOVERY 8,291. CHANGE IN VALUATION OF PERPETUAL TRUST -169,832. FRIENDS OF THE GERMAN SCHOOL CHARITABLE TRUST 8617 CHATEAU DRIVE POTOMAC MD 20854 237035085 SUPPORTING ORGANIZATION MD 501(C)(3) LINE 12A, I THE GERMAN SCHOOL SOCIETY WASHINGTON DC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0