2020-07-13T13:30:30-05:00 2019-08-31 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2018-09-01 521220544 LOWELL SCHOOL LOWE 2025772000 1640 KALMIA ROAD NW WASHINGTON DC 20012 DONNA LINDNER HEAD OF SCHOOL 2025772000 2020-07-13 1 FRANK H SMITH P00639053 2028224000 2020-07-13 144.121.95.190 2020-07-13 11:58:05 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 487A913A90A0A966B3CBA68539F8DA44DDDC3DB4 2018 2020-11-19 02:30:22Z DONNA LINDNER 1640 KALMIA ROAD NW WASHINGTON DC 20012 17320177 0 X WWW.LOWELLSCHOOL.ORG X 1981 DC EDUCATIONAL PROGRAM SERVING PRE-KINDERGARTEN THROUGH 8TH GRADE CHILDREN. 26 25 234 251 0 0 874236 837897 14102852 14622277 444690 568641 208400 102970 15630178 16131785 2030842 2055505 0 0 9461454 9838957 0 0 346397 3897188 3931500 15389484 15825962 240694 305823 39398732 38993284 25187305 25374034 14211427 13619250 X LOWELL SCHOOL (THE SCHOOL) PROVIDES EDUCATIONAL SERVICES TO APPROXIMATELY 350 CHILDREN IN GRADES PRE-KINDERGARTEN THROUGH 8TH GRADE. THE SCHOOL STRIVES TO CREATE A DIVERSE, EQUITABLE, AND INCLUSIVE LEARNING ENVIRONMENT, AND OFFERS A RIGOROUS ACADEMIC PROGRAM THAT STRESSES LIFELONG LEARNING AND RESPECT FOR SELF AND OTHERS. 0 0 12448397 2055505 14622277 LOWELL SCHOOL FOSTERS INTELLECTUAL AND EMOTIONAL SELF-RELIANCE, WITH A GUIDING VALUE OF RESPECT FOR EACH OTHER. THIS APPROACH PROVIDES THE FOUNDATION FOR CHILDREN TO BE HIGHLY MOTIVATED LEARNERS WITH A STRONG SENSE OF SELF-WORTH AND EFFICACY.LOWELL SCHOOL PROMOTES ACTIVE, COLLABORATIVE LEARNING WITH AN EMPHASIS ON BUILDING CONCEPTUAL UNDERSTANDING AND DEVELOPING STRONG CREATIVE, CRITICAL, AND ANALYTICAL THINKING. CAREFULLY DESIGNED LEARNING EXPERIENCES AND CURRICULA ARE INTEGRATED ACROSS SUBJECTS, DRAW ON POWERFUL, RELEVANT CONTENT AND STUDENT INTERESTS, AND SUPPORT THE DEVELOPMENT OF INTERNAL MOTIVATION AND A STRONG VOICE.LEARNING AT LOWELL SCHOOL IS RIGOROUS: THINKING IS EMPHASIZED OVER ROTE LEARNING, AND STUDENTS ARE EXPECTED TO USE THEIR KNOWLEDGE AND SKILLS CREATIVELY AND PRACTICALLY. HIGH EXPECTATIONS OF STUDENTS ARE COUPLED WITH APPROPRIATE SCAFFOLDING SO THAT STUDENTS KNOW WHAT TO AIM FOR AND HOW TO GET THERE. IN THIS WAY, LOWELL SCHOOL PREPARES STUDENTS TO BE INNOVATORS AND ACHIEVERS WHO HAVE THE FLEXIBILITY, SKILLS, AND INCLINATION TO SOLVE PROBLEMS NEW AND OLD.LOWELL SCHOOL IS AN INTENTIONALLY DIVERSE SCHOOL. THIS IS ESSENTIAL IN PREPARING STUDENTS FOR A FUTURE THAT WILL DEMAND DEEP MULTICULTURAL UNDERSTANDING, STRONG COLLABORATIVE SKILLS, AND COMMITMENT TO ONE'S LOCAL COMMUNITY AND THE LARGER WORLD. AT LOWELL SCHOOL, WE BELIEVE THAT AN INCLUSIVE COMMUNITY CONTRIBUTES TO INTELLECTUAL STIMULATION AND NURTURES AN INQUISITIVE AND OPEN MIND. 12448397 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 1 87 0 1 234 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 26 25 0 0 1 0 0 0 0 1 0 0 0 0 1 1 1 1 1 1 0 0 X CHRISTOPHER GINTER 2025772000 1640 KALMIA ROAD NW WASHINGTON DC 20012 MARCIE BANE CHAIR OF THE BOARD 10.00 X X 0 0 0 LIZ STEINGLASS IMMEDIATE PAST CHAIR 2.00 X X 0 0 0 TRACY BALLARD VICE-CHAIR 2.00 X X 0 0 0 DEB GRAY TREASURER 2.00 X X 0 0 0 KARI GALLAGHER SECRETARY 2.00 X X 0 0 0 WES BIZZELL ASSISTANT TREASURER 2.00 X X 0 0 0 AMY MAUSER ASSISTANT SECRETARY 2.00 X X 0 0 0 HARRY BAINBRIDGE TRUSTEE 2.00 X 0 0 0 TILDY DAVIDSON TRUSTEE, EX-OFFICIO 2.00 X 0 0 0 ELAINE FITCH TRUSTEE 2.00 X 0 0 0 OLIVIER FLEURENCE TRUSTEE 2.00 X 0 0 0 CYNTHIA FRANCISCO TRUSTEE 2.00 X 0 0 0 BERNARD FULTON TRUSTEE 2.00 X 0 0 0 LOUISE GREENSPAN TRUSTEE 2.00 X 0 0 0 CHRIS HART TRUSTEE 2.00 X 0 0 0 MELODY JACKSON TRUSTEE 2.00 X 0 0 0 ERICA JOHNSON TRUSTEE 2.00 X 0 0 0 DAMIAN JONES TRUSTEE 2.00 X 0 0 0 KIM JONES TRUSTEE 2.00 X 0 0 0 ERICK MULLEN TRUSTEE 2.00 X 0 0 0 JIONI PALMER TRUSTEE 2.00 X 0 0 0 TERESA PARK TRUSTEE 2.00 X 0 0 0 KERI PIESTER TRUSTEE 2.00 X 0 0 0 JESS ROSENBAUM TRUSTEE 2.00 X 0 0 0 TODD WILSON TRUSTEE 2.00 X 0 0 0 DONNA LINDNER HEAD OF SCHOOL EX-OFFICIO - AS OF 07/2019 60.00 X X 0 0 0 DEBBIE GIBBS HEAD OF SCHOOL EX-OFFICIO - UNTIL 06/2019 60.00 X X 319357 0 26545 CHRISTOPHER GINTER DIR. OF FINANCE & OPERATION 50.00 X 121864 0 16392 JASON NOVAK PRIMARY SCHOOL DIRECTOR 50.00 X 114654 0 10933 KAVAN YEE MIDDLE SCHOOL DIRECTOR 50.00 X 111537 0 6757 DAWN SMITH AUX SERVICES DIRECTOR 50.00 X 105427 0 7645 STEFANIA RUBINO PRE PRIMARY DIRECTOR 50.00 X 104144 0 11220 876983 0 79492 6 0 1 0 KINCH CONSTRUCTION PO BOX 288 LOTHIAN MD 20711 CONSTRUCTION SERVICES 490715 RA HYMAN RESTORATION INC 1079 MARYLAND RT NORTH GAMBRILLS MD 21054 CONSTRUCTION SERVICES 213525 BRIGHTVIEW LANDSCAPE LLC PO BOX 740655 ATLANTA GA 30374 LANDSCAPING AND LAWN SERVICES 111937 PREMIER AQUATICS 6184-A OLD FRANCONIA ROAD ALEXANDRIA VA 22310 POOL MANAGEMENT SERVICES 108311 BLACKBAUD PO BOX 930256 ATLANTA GA 31193 COMPUTER DATABASE 102473 5 209600 628297 140234 837897 TUITION AND FEES 900099 12496335 12496335 AUXILIARY PROGRAM FEES 900099 2125942 2125942 14622277 568779 568779 1059097 1059235 -138 -138 -138 74821 209600 129067 -54246 -54246 10320 90 10230 10230 REIMBURSEMENT & REFUND 900099 60368 60368 MISCELLANEOUS 900099 43580 43580 SUBLEASE INCOME 900099 43038 43038 146986 16131785 14622277 0 671611 2055505 2055505 512141 135236 307209 69696 7832340 6385526 1258208 188606 394548 313733 70493 10322 454834 376149 78524 161 645094 527208 98350 19536 21535 21535 99586 99586 54197 54197 67121 39133 20342 7646 121207 49583 71624 367239 330009 20910 16320 136426 136426 770206 314891 455315 178297 178297 100934 28606 58952 13376 1088034 1088034 169612 169612 MISCELLANEOUS 355248 201864 143377 10007 EDUCATIONAL EXPENSE 247560 247560 PRINTING & PUBLICATIONS 69945 37799 21419 10727 BAD DEBT 64623 64623 19730 2838 16892 15825962 12448397 3031168 346397 1548921 287808 1981027 2344362 85827 11963 6119612 6009435 135217 146124 30229660 11019406 19426771 19210254 8734680 9730068 1234686 1250770 131991 2500 39398732 38993284 528752 434482 10912604 10978949 13055144 12621203 685350 658494 5455 680906 25187305 25374034 X 9735271 9198624 1317776 1296722 3158380 3123904 14211427 13619250 39398732 38993284 305823 -898000 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4476156 15525 88014 159069 4420626 4182967 75539 309913 92263 4476156 3875800 86971 317208 97012 4182967 3720942 5710 238682 89534 3875800 3816986 22624 -29511 89157 3720942 0.70670 0.29330 0 0 2095099 2095099 23321725 8274349 15047376 3264798 2565841 698957 1548038 179216 1368822 19210254 SECURITY DEPOSITS 5995 INTEREST RATE SWAP AGREEMENTS 674911 680906 X PART V, LINE 4: LOWELL SCHOOL WILL USE THE ENDOWMENT FUNDS FOR A VARIETY OF EDUCATIONAL PURPOSES, INCLUDING FINANCIAL AID FOR STUDENTS, PROFESSIONAL DEVELOPMENT FOR TEACHERS AND ADMINISTRATORS, FACULTY SALARY, AND SUMMER CAMP ASSISTANCE. PART X, LINE 2: THE SCHOOL PERFORMED AN EVALUATION OF UNCERTAINTY IN INCOME TAXES FOR THE YEAR ENDED AUGUST 31, 2019, 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 LOWELL SCHOOL HAS A LONG-STANDING COMMITMENT TO THE PRINCIPLES OF DIVERSITY AND INCLUSIVITY. LOWELL SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, GENDER, GENDER IDENTITY, GENDER EXPRESSION, NATIONAL ORIGIN, ETHNICITY, AGE, DISABILITY, RELIGION, SEXUAL ORIENTATION, MARITAL STATUS, SOCIO-ECONOMIC BACKGROUND, POLITICAL AFFILIATION, PERSONAL APPEARANCE, PAST OR PRESENT MILITARY SERVICE, OR ON ANY OTHER DISCRIMINATORY GROUND PROHIBITED BY FEDERAL, DISTRICT OF COLUMBIA, OR OTHER APPLICABLE LAW ("PROTECTED STATUS") IN ITS ADMISSIONS, SCHOLARSHIPS, SCHOOL PROGRAMS, AND ALL ASPECTS OF EMPLOYMENT. AUCTION DINNER 284421 209600 74821 34599 94468 284421 209600 74821 34599 94468 129067 -54246 10320 90 0 10320 90 90 10230 0 0 0 0 0 0 1 FINANCIAL AID 171 1686635 0 FMV TUITION TUTION REMISSION 20 368870 0 FMV TUITION PART I, LINE 2: ALL GRANTS THAT LOWELL SCHOOL AWARDS ARE IN THE FORM OF FINANCIAL GRANTS WHICH REPRESENT A REDUCTION IN THE TUITION AND FEES THAT ARE REQUIRED TO ATTEND LOWELL SCHOOL. THEREFORE, MONITORING OF THESE FUNDS WOULD BE SELF-MONITORING AND NOT REQUIRED. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 DEBBIE GIBBS HEAD OF SCHOOL EX-OFFICIO - UNTIL 06/2019 319357 0 0 0 0 0 19373 0 7172 0 345902 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL RECEIVES WELLNESS BENEFITS SUCH AS ACCESS TO A FITNESS CLUB OR PERSONAL TRAINING. IT IS STATED IN THE HEAD OF SCHOOL'S EMPLOYMENT CONTRACT, EFFECTIVE AS OF JULY 1ST, 2017 FOR TWO YEAR CONTRACT PERIOD THROUGH JUNE 30TH, 2019, THAT LOWELL SCHOOL WILL REIMBURSE FOR UP TO $10,000 PER YEAR FOR 'WELLNESS' BENEFITS WHICH CAN INCLUDE FITNESS CLUB DUES AND PERSONAL TRAINING. THE HEAD OF SCHOOL RECEIVES LONG TERM CARE PLAN BENEFITS. IT IS STATED IN THE HEAD OF SCHOOL'S EMPLOYMENT CONTRACT THAT LOWELL SCHOOL WILL REIMBURSE $3,000 EACH YEAR FOR AN ANNUAL CONTRIBUTION TO A LONG TERM CARE PLAN. A DISTRICT OF COLUMBIA 536001131 2013-04-01 15000000 RE-FINANCE REMAINING 1998 TAX EXEMPT BOND/FUND NEW CONSTRUCTION RENOVATIONS 0 0 0 A 15000000 328319 213919 14457762 2014 1 0 0 1 A 0 0 0 0 0 0 0 A 1 1 0 0 0 0 A 1 TASHA JACKSON-JONES SPOUSE OF DAMIAN JONES, TRUSTEE AT LOWELL 82963 TASHA JACKSON-JONES WAS COMPENSATED AS AN EMPLOYEE OF LOWELL. 0 X 6 62744 FMV X AUCTION ITEMS 250 74821 FMV X MISCELLANEOUS 9 2669 FMV 0 0 0 PART I, COLUMN (B): THE SCHOOL REPORTS THE NUMBER OF CONTRIBUTIONS (IN AGGREGATE FROM A CONTRIBUTOR) IN PART I, COLUMN (B). FORM 990, PART VI, SECTION A, LINE 4 FOLLOWING CHANGES WERE MADE TO THE SCHOOLS' AMENDED BYLAWS IN MAY 2019: - CHAIR OF THE BOARD OF TRUSTEES, RATHER THAN THE COMMITTEE ON TRUSTEES, PRESENTS NOMINATIONS FOR OFFICERS TO BE ELECTED BY THE BOARD. - RECOMMENDATION OF THE HEAD SUPPORT AND REVIEW COMMITTEE REGARDING EXTENSION OR TERMINATION OF THE HEAD'S CONTRACT AND/OR ANY INCREASE IN COMPENSATION MUST BE APPROVED BY A MAJORITY VOTE AT ANY PROPERLY NOTICED MEETING OF THE BOARD. - THE EXECUTIVE COMMITTEE, WHEN EXERCISING THE POWERS OF THE BOARD DURING THE INTERIM BETWEEN BOARD MEETINGS, MAY NOT APPOINT A TRUSTEE OR APPOINT OR REMOVE AN OFFICER. FORM 990, PART VI, SECTION A, LINE 8B THE BOARD EXECUTIVE COMMITTEE IS THE ONLY COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE FULL BOARD OF TRUSTEES. CONTEMPORANEOUS DOCUMENTATION IS NOT CURRENTLY REQUIRED FOR EXECUTIVE COMMITTEE MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES IS FAIRLY LARGE WITH UP TO 30 MEMBERS PREDOMINANTLY COMPRISED OF CURRENT PARENTS WHO KNOW EACH OTHER PERSONALLY AS WELL AS IN THEIR ROLE AS TRUSTEES OF LOWELL SCHOOL. BECAUSE THE RELATIONSHIPS BETWEEN THESE TRUSTEES AND LOWELL SCHOOL'S MAJOR DONORS ARE OFTEN PERSONAL THERE IS A CERTAIN AMOUNT OF INFORMATION ABOUT FAMILY DONATIONS THAT IS PREFERRED TO REMAIN PRIVATE. FOR THIS REASON, THE FULL BOARD OF TRUSTEES RECEIVES THE "PUBLIC DISCLOSURE" VERSION OF THE FEDERAL FORM 990 TO REVIEW PRIOR TO FILING THE RETURN WITH THE INTERNAL REVENUE SERVICE. ALL BOARD OF TRUSTEES ARE INFORMED EACH YEAR THAT THE COMPLETE VERSION OF THE FEDERAL FORM 990, INCLUDING DONOR INFORMATION IS AVAILABLE TO REVIEW IN LOWELL SCHOOL'S BUSINESS OFFICE ANY TIME THEY WISH TO REVIEW IT. FORM 990, PART VI, SECTION B, LINE 12C THROUGH THE BOARD OF TRUSTEES ORIENTATION DONE AT THE BEGINNING OF EACH ACADEMIC YEAR, A FULL EXPLANATION OF THIS POLICY IS REVIEWED. THE BOARD OF TRUSTEES IS ALSO MADE UP OF MANY CURRENT PARENTS AND THIS PERSPECTIVE ALSO BRINGS WITH IT A CONSTANT OVERSIGHT OF THE APPROPRIATENESS OF HOW BOARD OF TRUSTEES MEMBERS ARE NOT ABUSING OR TAKING ADVANTAGE OF THEIR ROLE AS TRUSTEES. FINALLY, LOWELL SCHOOL HAS LEGAL COUNSEL WHO IS QUITE VIGILANT AROUND THESE ISSUES. KEY EMPLOYEES ARE MADE AWARE OF THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS DURING THE BOARD OF TRUSTEES ORIENTATION AND ARE HELD TO THE SAME STANDARD AS TRUSTEES TO ASSURE THEY ARE NOT ABUSING OR TAKING ADVANTAGE OF THEIR ROLE AS A KEY EMPLOYEE. FORM 990, PART VI, SECTION B, LINE 15A THE HEAD SUPPORT AND REVIEW COMMITTEE ANNUALLY REVIEWS THE HEAD OF SCHOOL'S COMPENSATION PACKAGE, AND UTILIZES BOTH LOCAL COMPARATIVE STATISTICS PROVIDED BY THE ASSOCIATION OF INDEPENDENT SCHOOLS OF GREATER WASHINGTON (AISGW) AND THE ASSOCIATION OF MARYLAND SCHOOLS (AIMS) AND NATIONAL STATISTICS PROVIDED BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS) BASED ON SIZE OF SCHOOL, AND YEARS OF EXPERIENCE. A COMPENSATION PACKAGE IS THEN PUT INTO PLACE FOR THE HEAD OF SCHOOL. THE FULL BOARD OF TRUSTEES DOES NOT VOTE ON THIS PARTICULAR COMPENSATION, BUT DOES VOTE FOR AN ANNUAL BUDGET EACH YEAR, WHICH INCORPORATES THIS COMPENSATION PACKAGE. FORM 990, PART VI, SECTION C, LINE 19 LOWELL SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FEDERAL FORM 990, FEDERAL FORM 1023, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. 1626 KALMIA ROAD LLC 1640 KALMIA ROAD NW WASHINGTON DC 20012 521220544 TO MANAGE PROPERTY DC 60084 1118578 LOWELL SCHOOL