SERVING OUR CHILDREN INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SERVING OUR CHILDREN INC (EIN 20-8874570)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-07-30
- IRS object ID
- 202502119349301700
- Schema version
- 2023v6.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-07-30T13:27:51-05:00 | ReturnTs |
| Tax Period End | 2024-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521186096 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RUBINO AND COMPANY CHARTERED | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6903 ROCKLEDGE DRIVE SUITE 300 | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 208171818 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 208874570 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SERVING OUR CHILDREN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SERV | BusinessNameControlTxt |
| Phone | 2024646708 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1707 L ST NW STE 300 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RACHEL SOTSKY | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2024646708 | PhoneNum |
| Signature | 2025-07-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KAY VOLLANS CPA | PreparerPersonNm |
| PTIN | P01404047 | PTIN |
| Phone | 3015643636 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RACHEL SOTSKY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1707 L ST NW STE 300 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $17,161,276 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | SERVINGOURCHILDRENDC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2005 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | SERVING OUR CHILDREN (SOC) IS THE ADMINISTRATOR OF THE D.C. OPPORTUNITY SCHOLARSHIP PROGRAM (OSP). THE OSP PROGRAM OFFERS SCHOLARSHIPS TO LOW-INCOME K-12 STUDENTS IN THE DISTRICT OF COLUMBIA TO ATTEND A PARTICIPATING PRIVATE SCHOOL IN THE DISTRICT OF COLUMBIA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 10 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $20,124,566 | PYContributionsGrantsAmt |
| CY Contributions Grants | $17,161,276 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $20,124,566 | PYTotalRevenueAmt |
| CY Total Revenue | $17,161,276 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $18,796,927 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $15,776,764 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $821,422 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $904,559 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $1,025 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $994 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $994 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $493,650 | PYOtherExpensesAmt |
| CY Other Expenses | $478,589 | CYOtherExpensesAmt |
| PY Total Expenses | $20,113,024 | PYTotalExpensesAmt |
| CY Total Expenses | $17,160,906 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $11,542 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $370 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $998,510 | TotalAssetsBOYAmt |
| Total Assets EOY | $786,122 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,011,703 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $798,945 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$13,193 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$12,823 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SOC IS COMMITTED TO THE CONCEPT THAT ALL STUDENTS SHOULD HAVE ACCESS TO A QUALITY EDUCATION, IRRESPECTIVE OF INCOME, ZIP CODE, OR SOCIOECONOMIC STATUS. ALL STUDENTS ARE CAPABLE OF LEARNING AND EXCELLING IN LIFE, AND A QUALITY EDUCATION IS THE KEY TO SUCH ACHIEVEMENT. TO THIS END, SOC IS DEDICATED TO THE MISSION OF ALLOWING PARENTS ACCESS TO AS MANY SCHOOL CHOICE OPTIONS AS POSSIBLE, INCLUDING ATTENDING A PUBLIC, CHARTER, OR PRIVATE SCHOOL. SOC IS SPECIFICALLY FOCUSED ON PROVIDING A PRIVATE SCHOOL "OPPORTUNITY" TO LOW-INCOME FAMILIES IN THE DISTRICT OF COLUMBIA, AS ONE OPTION OF SCHOOL CHOICE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $15,769,872 | ExpenseAmt |
| Grant | $15,769,872 | GrantAmt |
| Desc | SOC PROCESSED 3,126 APPLICATIONS FOR ENROLLMENT IN THE OPPORTUNITY SCHOLARSHIP PROGRAM FOR THE SCHOOL YEAR ENDING 30 JUNE 2024. SOC REVIEWS EACH APPLICATION TO DETERMINE IF THE INCOME AND RESIDENCY REQUIREMENTS ARE MET. ULTIMATELY, 1,313 STUDENTS WERE AWARDED SCHOLARSHIPS, ACCEPTED AT A PARTICIPATING PRIVATE SCHOOL OF THEIR CHOOSING, AND USED THEIR SCHOLARSHIP DURING THE SCHOOL YEAR. DURING THIS REPORTING PERIOD, THE MAXIMUM SCHOLARSHIP AMOUNT WAS $10,713 FOR GRADES K THROUGH 8, AND $16,070 FOR GRADES 9 THROUGH 12. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $6,892 | ExpenseAmt |
| Grant | $6,892 | GrantAmt |
| Desc | SERVING OUR CHILDREN SERVES A VERY LOW-INCOME POPULATION. SOC RECOGNIZED THAT FOR MANY OF OUR PARENTS, THE APPLICATION FEE TO SCHOOLS CAN PRESENT A BARRIER TO APPLYING TO MULTIPLE SCHOOLS. SOC HAS DESIRED THAT OUR PARENTS WOULD APPLY TO MULTIPLE SCHOOLS IN ORDER TO FIND THE BEST SCHOOL POSSIBLE FOR THEIR CHILD. TO ENCOURAGE MORE APPLICATIONS FROM OUR FAMILIES, SOC SUBSIDIZES UP TO FIVE APPLICATIONS PER STUDENT, PER YEAR, AS WELL AS ALL REQUIRED TESTING AND EVALUATIONS THAT OUR SCHOOLS MAY REQUIRE FOR ACCEPTANCE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $15,776,764 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 6 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 10 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TONYA SYKES | PersonNm |
| Phone | 2024646708 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1707 L ST NW STE 300 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| RACHEL SOTSKY | |||||||
| EXECUTIVE DIRECTOR | 35.00 | Yes (X) | $120,000 | $0 | $0 | ||
| KEVIN MILLS | |||||||
| MGR, FAMILY & COMMUNITY ENGAGEMENT | 35.00 | $123,573 | $0 | $6,542 | Yes (X) | ||
| KEVIN P CHAVOUS | |||||||
| PRESIDENT & CHAIRMAN | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| DONALD HENSE | |||||||
| TREASURER | 0.25 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| EMMANUEL S BAILEY | |||||||
| DIRECTOR | 0.25 | $0 | $0 | $0 | Yes (X) | ||
| EMILY LAMPKIN | |||||||
| DIRECTOR | 0.25 | $0 | $0 | $0 | Yes (X) | ||
| SHEILA MORRIS | |||||||
| DIRECTOR | 0.25 | $0 | $0 | $0 | Yes (X) | ||
| THOMAS O'HARA | |||||||
| DIRECTOR | 0.25 | $0 | $0 | $0 | Yes (X) | ||
| DAVID RICH | |||||||
| DIRECTOR | 0.25 | $0 | $0 | $0 | Yes (X) | ||
| KEVIN WASHINGTON | |||||||
| DIRECTOR | 0.25 | $0 | $0 | $0 | Yes (X) | ||
| JOHN WILLIAMS | |||||||
| DIRECTOR | 0.25 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $243,573 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $6,542 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARCUM LLP | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1899 L STREET SUITE 850 NW | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | ACCOUNTING AND HR | ServicesDesc |
| Compensation | $143,572 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $17,159,912 | GovernmentGrantsAmt |
| All Other Contributions | $1,364 | AllOtherContributionsAmt |
| Total Contributions | $17,161,276 | TotalContributionsAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,161,276 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,776,764 | TotalAmt |
| Program Services | $15,776,764 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,000 | TotalAmt |
| Management And General | $120,000 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $685,678 | TotalAmt |
| Management And General | $685,678 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,577 | TotalAmt |
| Management And General | $17,577 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,434 | TotalAmt |
| Management And General | $14,434 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,870 | TotalAmt |
| Management And General | $66,870 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,120 | TotalAmt |
| Management And General | $138,120 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $994 | TotalAmt |
| Fundraising | $994 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,861 | TotalAmt |
| Management And General | $21,861 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,475 | TotalAmt |
| Management And General | $32,475 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,576 | TotalAmt |
| Management And General | $50,576 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,194 | TotalAmt |
| Management And General | $66,194 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,843 | TotalAmt |
| Management And General | $162,843 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,472 | TotalAmt |
| Management And General | $1,472 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,048 | TotalAmt |
| Management And General | $5,048 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,160,906 | TotalAmt |
| Program Services | $15,776,764 | ProgramServicesAmt |
| Management And General | $1,383,148 | ManagementAndGeneralAmt |
| Fundraising | $994 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $383,086 | BOYAmt |
| EOY | $325,612 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,182 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,576 | BOYAmt |
| EOY | $47,196 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $551,666 | BOYAmt |
| EOY | $413,314 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $998,510 | BOYAmt |
| EOY | $786,122 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,868 | BOYAmt |
| EOY | $89,877 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $333,187 | BOYAmt |
| EOY | $248,275 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $613,648 | BOYAmt |
| EOY | $460,793 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,011,703 | BOYAmt |
| EOY | $798,945 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$13,193 | BOYAmt |
| EOY | -$12,823 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$13,193 | BOYAmt |
| EOY | -$12,823 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $998,510 | BOYAmt |
| EOY | $786,122 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $370 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,614,290 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17,801,183 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,693,240 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $20,124,566 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,161,276 | CurrentTaxYearAmt |
| Total | $95,394,555 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,614,290 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17,801,183 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,693,240 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $20,124,566 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,161,276 | CurrentTaxYearAmt |
| Total | $95,394,555 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $95,394,555 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $878 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $531 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2 | CurrentTaxYearMinus2YearsAmt |
| Total | $1,411 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $95,395,966 | TotalSupportAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEPOSITS | $13,171 |
| RIGHT OF USE ASSET | $400,143 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $413,314 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITY | Desc |
| Amt | $460,793 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $460,793 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $17,161,276 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $17,161,276 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $17,161,276 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $17,160,906 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $17,160,906 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $17,160,906 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | SERVING OUR CHILDREN IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. NO PROVISION FOR INCOME TAXES IS REQUIRED FOR 2024 AND 2023. THE TAX YEARS ENDED SEPTEMBER 30, 2021 THROUGH 2023 REMAIN OPEN FOR REVIEW FOR BOTH FEDERAL AND STATE PURPOSES, AND THEY HAVE NOT BEEN EXTENDED BEYOND THE APPLICABLE STATUTE OF LIMITATIONS. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|
| SCHOLARSHIPS | 1313 | $15,769,872 | INDIVIDUAL SCHOLARSHIPS TO STUDENTS TO ATTEND DISTRICT OF COLUMBIA PRIVATE SCHOOLS |
| APPLICATION SUBSIDY | 72 | $6,892 | THE COST OF APPLYING TO SCHOOLS CAN BE PROHIBITIVE FOR MANY LOW-INCOME FAMILIES. IN ORDER TO PROVIDE OPTIMAL SCHOOL CHOICE FOR FAMILIES, SOC REIUMBURSES THE APPLICATION COSTS, INCLUDING REQUIRED ADMISSIONS TESTING, FOR UP TO 5 SCHOOLS PER SCHOLARSHIP RECIPIENT. |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | SERVING OUR CHILDREN HAS BEEN THE RECIPIENT OF TWO (2) FEDERAL GRANTS ADMINISTERED BY THE DEPARTMENT OF EDUCATION. EACH GRANT COVERS A FIVE-YEAR PERIOD. SOC PERFORMS PERIODIC DRAWDOWNS OF FUNDS TO COVER SCHOLARSHIPS TO BE AWARDED, AND OUR PROGRAMMATIC AND ADMINISTRATIVE EXPENSES, CONSISTENT WITH OUR BUDGET AND AVAILABLE FUNDING. ELIGIBILITY: UNDER THE LAW, FAMILIES APPLYING FOR AN OSP SCHOLARSHIP MUST MEET INCOME AND RESIDENCY GUIDELINES ESTABLISHED BY CONGRESS. SOC REQUIRES ALL FAMILIES APPLYING FOR A SCHOLARSHIP TO SUBMIT DOCUMENTATION FOR PROOF OF INCOME SUCH AS AN APPLICABLE FEDERAL TAX RETURN, W-2 FORMS, SNAP DOCUMENTATION, OR PAY-STUBS. PARENTS MUST ALSO PROVIDE PROOF OF RESIDENCY SUCH AS A DRIVER'S LICENSE, LEASE AGREEMENT, VEHICLE REGISTRATION, OR VOTER REGISTRATION CARD. ALL PARENT DOCUMENTATION IS UPLOADED INTO OUR DATABASE SYSTEM AND ARCHIVED ANNUALLY. WHEN MORE NEW STUDENTS ARE ELIGIBLE FOR A SCHOLARSHIP THAN AVAILABLE FUNDING CAN ACCOMMODATE, ELIGIBLE STUDENTS ARE SELECTED BY RANDOM LOTTERY. USE OF FUNDS: SOC REQUIRES SCHOOLS TO SUBMIT THEIR PUBLISHED TUITION AND FEE SCHEDULES. TO INVOICE, SCHOOLS LOG-ON TO SOC'S DATABASE INTERFACE. SCHOOLS ENTER ALL TUITION AND FEES FOR EACH OSP STUDENT PLACED IN THEIR SCHOOL. PUBLICLY AVAILABLE PUBLISHED TUITION AND FEE SCHEDULES SERVE AS BACKUP DOCUMENTATION WHICH ALLOWS SOC TO CONFIRM THE AMOUNTS SCHOOLS INVOICE FOR EACH STUDENT. SOC REVIEWS EACH SCHOOL INVOICE FOR ACCURACY AND APPLICABILITY. STUDENT SCHOLARSHIP PAYMENTS ARE MADE BY CHECK, PAYABLE TO THE STUDENT'S PARENT/GUARDIAN. TO ENSURE THAT THE SCHOLARSHIP FUNDS ARE SPENT IN COMPLIANCE WITH THE FEDERAL LAW, AND FOR THEIR INTENDED PURPOSE, THE SCHOLARSHIP CHECKS ARE DELIVERED TO THE SCHOOL OF WHICH THE CHILD IS ATTENDING. THE SCHOOL ADMINISTRATOR IS RESPONSIBLE FOR OBTAINING THE ENDORSEMENT SIGNATURE FROM THE GUARDIAN AND THEN FOR DEPOSITING THE CHECK INTO THE SCHOOL BANK ACCOUNT. INFORMATION SUBMITTED TO SOC'S DATABASE PLATFORM BY SCHOOLS IS ALSO ARCHIVED ANNUALLY. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS PREPARED BY THE TAX DIVISION OF RUBINO AND COMPANY FOR SERVING OUR CHILDREN (SOC). THE 990 FORM IS SUBMITTED TO ALL MEMBERS OF THE BOARD OF DIRECTORS IMMEDIATELY UPON COMPLETION, FOR THEIR REVIEW, COMMENT AND QUESTIONS PRIOR TO BEING FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | OUR BOARD OF DIRECTORS SERVE WITHOUT ANY COMPENSATION, AND ALL POSSESS A DEEP DESIRE FOR THE IMPLEMENTATION OF SCHOOL CHOICE FOR LOW-INCOME CHILDREN IN THE DISTRICT OF COLUMBIA. GENERALLY, NO INDIVIDUAL IS EMPLOYED BY SOC, OR SERVES ON THE BOARD OF DIRECTORS THAT MAY HAVE ANY POTENTIAL CONFLICT OF INTEREST WITH THE MISSION OF SOC. PURSUANT TO OUR BY-LAWS, DIRECTORS AND OFFICERS SHALL DISCLOSE TO THE BOARD ANY FINANCIAL INTEREST WHICH THE DIRECTOR OR OFFICER DIRECTLY OR INDIRECTLY HAS IN ANY PERSON OR ENTITY WHICH IS A PARTY TO A TRANSACTION UNDER CONSIDERATION BY THE BOARD. THE INTERESTED DIRECTOR OR OFFICER SHALL ABSTAIN FROM VOTING ON THE TRANSACTION. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE CHAIRMAN OF THE BOARD OF DIRECTORS SET THE EXECUTIVE DIRECTOR'S SALARY, AND THE BOARD DOES AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR'S COMPENSATION IN THE CONTEXT OF BOARD APPROVAL OF THE ANNUAL BUDGET AND POSSIBLE STAFF SALARY INCREASES. COMPENSATION IS DETERMINED AT THE MARKET RATE FOR NEW HIRES. COMPENSATION IS GENERALLY INCREASED EVERY YEAR BASED ON A COMBINATION OF FACTORS INCLUDING INFLATION, JOB PERFORMANCE, AND SOC'S FINANCIAL STATUS. |
| FORM 990, PART VI, SECTION C, LINE 19 | OUR WEBSITE IS MAINLY FOR OUR PARENTS/GUARDIANS TO INITIATE AN APPLICATION FOR THE OPPORTUNITY SCHOLARSHIP PROGRAM. WE DO NOT POST OR UPLOAD OUR COMPANY GOVERNING DOCUMENTS, POLICIES, OR FINANCIAL STATEMENTS TO THIS WEBSITE. HOWEVER, ANY OF THESE MATERIALS MAY BE REQUESTED FROM THE COMPANY. |