2025-07-30T13:27:51-05:00 2024-09-30 521186096 RUBINO AND COMPANY CHARTERED 6903 ROCKLEDGE DRIVE SUITE 300 BETHESDA MD 208171818 990 2023-10-01 208874570 SERVING OUR CHILDREN SERV 2024646708 1707 L ST NW STE 300 WASHINGTON DC 20036 RACHEL SOTSKY EXECUTIVE DIRECTOR 2024646708 2025-07-30 1 0 KAY VOLLANS CPA P01404047 3015643636 2023 2025-03-06 01:10:19Z RACHEL SOTSKY 1707 L ST NW STE 300 WASHINGTON DC 20036 17161276 0 X SERVINGOURCHILDRENDC.ORG X 2005 DC 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. 9 9 10 9 0 0 20124566 17161276 0 0 0 0 0 0 20124566 17161276 18796927 15776764 0 0 821422 904559 1025 994 994 493650 478589 20113024 17160906 11542 370 998510 786122 1011703 798945 -13193 -12823 X 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. 0 0 15769872 15769872 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. 6892 6892 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. 15776764 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 DC X TONYA SYKES 2024646708 1707 L ST NW STE 300 WASHINGTON DC 20036 RACHEL SOTSKY EXECUTIVE DIRECTOR 35.00 X 120000 0 0 KEVIN MILLS MGR, FAMILY & COMMUNITY ENGAGEMENT 35.00 X 123573 0 6542 KEVIN P CHAVOUS PRESIDENT & CHAIRMAN 0.50 X X 0 0 0 DONALD HENSE TREASURER 0.25 X X 0 0 0 EMMANUEL S BAILEY DIRECTOR 0.25 X 0 0 0 EMILY LAMPKIN DIRECTOR 0.25 X 0 0 0 SHEILA MORRIS DIRECTOR 0.25 X 0 0 0 THOMAS O'HARA DIRECTOR 0.25 X 0 0 0 DAVID RICH DIRECTOR 0.25 X 0 0 0 KEVIN WASHINGTON DIRECTOR 0.25 X 0 0 0 JOHN WILLIAMS DIRECTOR 0.25 X 0 0 0 243573 0 6542 2 0 0 0 MARCUM LLP 1899 L STREET SUITE 850 NW WASHINGTON DC 20036 ACCOUNTING AND HR 143572 1 17159912 1364 17161276 17161276 0 0 0 15776764 15776764 120000 120000 685678 685678 17577 17577 14434 14434 66870 66870 138120 138120 994 994 21861 21861 32475 32475 50576 50576 66194 66194 162843 162843 1472 1472 5048 5048 17160906 15776764 1383148 994 383086 325612 21182 0 42576 47196 551666 413314 998510 786122 64868 89877 333187 248275 613648 460793 1011703 798945 X -13193 -12823 -13193 -12823 998510 786122 370 0 X 0 1 X 0 1 1 X 19614290 17801183 20693240 20124566 17161276 95394555 19614290 17801183 20693240 20124566 17161276 95394555 95394555 878 531 2 1411 95395966 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DEPOSITS 13171 RIGHT OF USE ASSET 400143 413314 LEASE LIABILITY 460793 460793 X 17161276 0 17161276 0 17161276 17160906 0 17160906 0 17160906 PART X, LINE 2: 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. 1 SCHOLARSHIPS 1313 15769872 INDIVIDUAL SCHOLARSHIPS TO STUDENTS TO ATTEND DISTRICT OF COLUMBIA PRIVATE SCHOOLS APPLICATION SUBSIDY 72 6892 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. PART I, LINE 2: 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. 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.