2020-03-10T16:12:12-05:00 2019-06-30 560574444 CHERRY BEKAERT LLP 1850 TOWERS CRESCENT PLAZA SUITE 200 TYSONS CORNER VA 22182 990 2018-07-01 540740278 DEUTSCHER SCHULVEREIN WASHINGTON DC DEUT 3017673800 8617 CHATEAU DRIVE POTOMAC MD 20854 DENNIS FEHR TREASURER 3017673800 2020-03-07 1 AMANDA ADAMS P00748038 7035064440 68.142.180.173 2020-03-07 08:46:43 ES P 4A7654AB2157CB2B3475243DE130E1233F2F2828 18694F53AD11E15FFCEA276DE93F63B2E746D691 2018 2020-09-23 17:36:50Z THE GERMAN SCHOOL SOCIETY DENNIS FEHR 8617 CHATEAU DRIVE POTOMAC MD 20854 15691169 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 9 177 100 0 0 985215 3113418 11124554 12256760 224356 169621 27916 19164 12362041 15558963 565130 517644 0 0 7845099 8359382 0 0 64636 3391208 3924415 11801437 12801441 560604 2757522 28598630 27325776 7391905 4918165 21206725 22407611 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 9495762 517644 10774545 THE SCHOOL IS A COEDUCATIONAL SCHOOL WHICH PROVIDES BILINGUAL EDUCATION TO OVER 500 STUDENTS IN GRADES PRESCHOOL THROUGH GRADE 12. 752504 649546 THE SCHOOL PROVIDES BUS TRANSPORTATION TO OVER 200 STUDENTS AGED FOUR AND UP. 599190 838409 THE SCHOOL PROVIDES GERMAN LANGUAGE CLASSES TO OVER 600 STUDENTS OF ALL AGES. 10847456 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 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 37 0 1 177 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 DIRECTOR OF ADMINISTRATION 3017673800 8617 CHATEAU DRIVE POTOMAC MD 20854 X DR ANNA ORDONEZ CHAIR 2.00 X X 0 0 0 DAGMAR TAWIL VICE CHAIR 2.00 X X 0 0 0 DENNIS FEHR TREASURER 2.00 X X 0 0 0 H MIKI HANDA FORMER TREASURER 7/1/18-5/31/19 2.00 X X 0 0 0 DR AL ZEITOUN SECRETARY 2.00 X X 0 0 0 CC CHOI FORMER SECRETARY 7/1/18-5/31/19 2.00 X X 0 0 0 KAREN DIETRICH BOARD MEMBER 2.00 X 0 0 0 ANTJE GELLERICH BOARD MEMBER 2.00 X 0 0 0 SEBASTIAN MOILNEUS BOARD MEMBER 7/1/18 - 5/31/19 2.00 X 0 0 0 ERIC BECK BOARD MEMBER 2.00 X 0 0 0 PATRICK MCNULTY BOARD MEMBER 2.00 X 0 0 0 SHUMIT CHANDA BOARD MEMBER 2.00 X 0 0 0 PETRA PALENZATIS HEAD OF SCHOOL 40.00 X 0 0 0 DELORES DEAN DIRECTOR OF ADMINISTRATION 40.00 X 120971 0 17508 JOHN GREEN FACILITIES MANAGER 40.00 X 118391 0 6421 MARIA RITA HEEP TEACHER 40.00 X 109687 0 5484 KERSTIN HOPKINS PRINCIPAL 40.00 X 116576 0 10688 ANDREA MEUSCHKE TEACHER 40.00 X 101427 0 16155 MONIKA RODRIGUES PRINCIPAL 40.00 X 110116 0 5506 677168 0 61762 6 0 0 0 SCOTT-LONG CONSTRUCTION INC 14420 ALBEMARLE POINT PLACE SUITE CHANTILLY VA 20151 CONSTRUCTION SERVICES 2504414 CAPITOL MAINTENANCE COMPANY 7941 QUEENAIR DRIVE GAITHERSBURG MD 20879 CLEANING/FACILITIES SERVICES 280429 KHARY STOCKTON SOCCER LLC 2400 GRETTER PLACE ALEXANDRIA VA 22311 ENRICHMENT PROGRAMS 159756 SYSCO PO BOX 1099 JESSUP MD 20794 FOOD SERVICE 154854 4 51600 12000 3015375 34443 3113418 TUITION & FEES 900099 10811641 10811641 AUXILIARY SERVICES 900099 1445119 1445119 12256760 169621 169621 20895 12000 16733 4162 4162 121213 115473 5740 5740 9262 9262 9262 15558963 12262500 0 183045 517644 517644 6989289 5498947 1490342 249114 190695 58419 611338 461451 149887 509641 400127 109514 10803 10803 45795 45795 55563 55563 37247 37247 61923 12542 49381 199535 181338 18197 99070 99070 786484 786484 64038 64038 126012 126012 1691558 1691558 75131 75131 STUDENT ACTIVITIES 183425 183425 FOOD 177950 177063 887 TEACHING MATERIALS 137092 137092 EMPLOYEE HIRING, TRAINI 61443 55292 6151 111346 95702 389 15255 12801441 10847456 1889349 64636 13008 20260 10960348 9715343 50450 290687 313024 85084 83349 24216 42966 17009325 10032038 5836432 6977287 11316068 10195884 28598630 27325776 1934015 1736715 2992343 654545 2465547 1909773 0 617132 7391905 4918165 X 9840657 12211727 7044635 5808560 4321433 4387324 21206725 22407611 28598630 27325776 X 2757522 -654703 -901933 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4321433 206144 140253 4387324 4363648 -42215 4321433 4363773 145021 145146 4363648 4283576 240025 159828 4363773 4420679 24848 161951 4283576 0.00000 1.00000 0.00000 1 0 14215353 7582419 6632934 1149019 1055423 93596 1644953 1394196 250757 6977287 BENEFICIAL USE OF FACILITIES ASSET 5808560 BENEFICIAL INTEREST IN PERPETUAL TRUST 4387324 10195884 DEFERRED RENT 617132 617132 X 17467753 2093114 388883 2481997 14985756 55563 517644 573207 15558963 15612164 3241618 142312 3383930 12228234 55563 517644 573207 12801441 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 YEAR ENDED JUNE 30, 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: SPECIAL EVENT EXPENSES RECORDED ON LINE 8B 16,733. CHANGE IN VALUE OF OF PERPETUAL TRUST 256,677. COST OF GOODS SOLD REPORTED ON LINE 10B 115,473. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED FOR FINANCIAL STATEMENT PRESENTATION 517,644. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES RECORDED ON LINE 8B 16,733. COST OF GOODS SOLD REPORTED ON LINE 10B 115,473. LOSS ON EXCHANGE RATE 10,106. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED FOR FINANCIAL STATEMENT PRESENTATION 517,644. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 POLICY IS PUBLICIZED THROUGH PRINTED MATERIALS AND PERIODIC ADVERTISEMENTS. OCTOBERFEST 5K RUN 32895 12000 20895 16733 32895 12000 20895 16733 16733 4162 1 FINANCIAL AID TOWARDS TUITION 59 429900 BOOK TUITION REDUCTION MERIT BASED SCHOLARSHIPS 7 77214 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. 6750 FINANCIAL AID EDUCATION 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 VII, SECTION A, COMPENSATION OF OFFICERS: THE FEDERAL REPUBLIC OF GERMANY PAYS THE SALARIES AND BENEFITS OF 13 TEACHERS OF THE SCHOOL, INCLUDING THE HEAD OF SCHOOL. IN ACCORDANCE WITH THE 990 INSTRUCTIONS, THE SCHOOL HAS NOT INCLUDED THE VALUE OF THESE CONTRIBUTED SERVICES AS REVENUE IN PART VIII OR EXPENSE IN PART IX. ADDITIONALLY, SINCE THE REPUBLIC IS NOT CONSIDERED TO BE A RELATED ORGANIZATION FOR 990 PURPOSES, THE AMOUNT PAID BY THE REPUBLIC FOR THE HEAD OF SCHOOL'S SERVICES HAS NOT BEEN REPORTED IN PART VII. FORM 990, PART XI, LINE 9: GAIN (LOSS) ON FOREIGN EXCHANGE -10,106. CHANGE IN VALUE OF BENEFICIAL USE OF FACILITIES ASSET -1,148,504. CHANGE IN VALUATION OF PERPETUAL TRUST 256,677. 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