2019-02-01T16:01:14-06:00 2018-06-30 420714325 RSM US LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 20878 990 2017-07-01 540740278 THE GERMAN SCHOOL SOCIETY WASHINGTON DC GERM 3013654400 8617 CHATEAU DRIVE POTOMAC MD 20854 HEINRICH MIKI HANADA TREASURER 3013654400 2019-01-30 1 WILLIAM E TURCO CPA P00369217 3012963600 108.171.130.187 2019-01-30 18:20:44 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 00BFBB601F26E6691F3C42FDB75EEBE807206D5E 2017 2019-02-21 02:37:17Z DEUTSCHER SCHULVEREIN IN WASHINGTON HEINRICH MIKI HANADA 8617 CHATEAU DRIVE POTOMAC MD 20854 13177234 0 X WWW.DSWASHINGTON.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 8 167 100 0 822 599608 985215 10631258 11124554 157828 224356 37488 27916 11426182 12362041 637681 565130 0 0 7951807 7845099 0 0 13345 3272867 3391208 11862355 11801437 -436173 560604 27661136 28598630 5356959 7391905 22304177 21206725 X THE GERMAN SCHOOL WASHINGTON, D.C. 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 8852090 565130 9901378 THE SCHOOL IS A COEDUCATIONAL SCHOOL WHICH PROVIDES BILINGUAL EDUCATION TO OVER 500 STUDENTS IN GRADES PRESCHOOL THROUGH GRADE 12. 640276 583438 THE SCHOOL PROVIDES BUS TRANSPORTATION TO OVER 200 STUDENTS AGED FOUR AND UP. 646686 733331 THE SCHOOL PROVIDES GERMAN LANGUAGE CLASSES TO OVER 600 STUDENTS OF ALL AGES. 10139052 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 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 1 0 0 1 37 0 1 167 1 1 1 1 GM 0 0 0 1 1 0 0 0 0 X 9 8 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 MD X DELORES DEAN DIRECTOR OF ADMINISTRATION 3013654400 8617 CHATEAU DRIVE POTOMAC MD 20854 X ANNA ORDONEZ CHAIR 2.00 X X 0 0 0 DAGMAR TAWIL DEPUTY CHAIR 2.00 X X 0 0 0 H MIKI HANADA TREASURER 2.00 X X 0 0 0 CC CHOI SECRETARY 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 2.00 X 0 0 0 AL ZEITOUN BOARD MEMBER 2.00 X 0 0 0 DERRICK LAMPKIN 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 109953 0 25365 JOHN GREEN FACILITIES MANAGER 40.00 X 114281 0 6549 MARIA HEEP TEACHER 40.00 X 106243 0 5312 KERSTIN HOPKINS PRINCIPAL 40.00 X 108196 0 12753 MONIKA RODRIGUES PRINCIPAL 40.00 X 106287 0 5314 544960 0 55293 6 0 0 0 CAPITOL MAINTENANCE COMPANY 7941 QUEENAIR DRIVE GAITHERSBURG MD 20879 CLEANING/FACILITIES SERVICES 266552 SYSCO PO BOX 1099 JESSUP MD 20794 FOOD 121079 KHARY STOCKTON SOCCER 200 GRETTER PLACE ALEXANDRIA VA 22311 ENRICHMENT PROGRAMS 114668 3 51450 8500 805521 119744 985215 TUITION & FEES 900099 9830760 9830760 AUXILIARY SERVICES 900099 1293794 1293794 11124554 179976 179976 763172 718792 44380 44380 44380 18852 8500 17970 882 882 93593 78431 15162 15162 OTHER INCOME 900099 11872 11872 11872 12362041 11139716 0 237110 565130 565130 6538823 5232669 1296231 9923 232333 178674 53659 590796 462751 127945 100 483147 384770 97617 760 6992 6992 40775 40775 62626 62626 47261 46763 498 60554 60554 86699 86699 90749 90749 926953 926953 54928 54928 171893 171893 1189769 1189769 72965 72965 STUDENT ACTIVITIES 161712 161712 FOOD 155131 155131 EDUCATIONAL COSTS 122943 122943 EMPLOYEE HIRING, TRAINI 53630 42668 10962 85628 83564 2064 11801437 10139052 1649040 13345 13351 13008 7470570 10960348 50450 305096 313024 59936 85084 34761 24216 15217254 9380822 7327624 5836432 12449798 11316068 27661136 28598630 1927163 1934015 432762 2992343 2997034 2465547 5356959 7391905 X 9854379 9840657 8086150 7044635 4363648 4321433 22304177 21206725 27661136 28598630 X 560604 -633367 -1024689 X 0 1 X 1 0 X 4363648 145021 145021 4363648 4363773 145021 145146 4363648 4283576 240025 159828 4363773 4420679 24848 161951 4283576 4161538 421910 162769 4420679 1.00000 1 0 11374617 5989960 5384657 1214825 1165572 49253 2627812 2225290 402522 5836432 BENEFICIAL INTEREST IN PERPETUAL TRUST 4321433 BENEFICIAL USE OF FACILITIES ASSET 6994635 11316068 X 14293836 2393724 -495704 1898020 12395816 62626 -96401 -33775 12362041 14757921 3487839 96401 3584240 11173681 62626 565130 627756 11801437 PART V, LINE 4: THE SCHOOL IS A PRIMARY BENEFICIARY OF THE HERTA M. MUELLER TRUST (THE TRUST), WHICH IS A PERPETUAL TRUST. UNDER THE TERMS OF THE TRUST, THE SCHOOL IS ENTITLED TO THE INCOME GENERATED FROM THE TRUST ASSETS FOR "PROMOTING THE STUDY OF GERMAN LANGUAGE AND 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, 2017. 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. GENERALLY, THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2014. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID NETTED FOR FINANCIAL STATEMENT PRESENTATION -565,130. GAIN (LOSS) ON FOREIGN EXCHANGE 93,395. UNREALIZED LOSS ON PERPETUAL TRUST -23,969. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON LINE 10B -78,431. SPECIAL EVENT EXPENSES RECORDED IN LINE 8B -17,970. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON LINE 10B 78,431. SPECIAL EVENT EXPENSES RECORDED IN LINE 8B 17,970. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED FOR FINANCIAL STATEMENT PRESENTATION 565,130. 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 27352 8500 18852 17970 27352 8500 18852 17970 17970 882 1 FINANCIAL AID TOWARDS TUITION 64 457742 MERIT BASED SCHOLARSHIP 10 107388 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 FINANCAIL AID EDUCATION FORM 990, PART VI, SECTION A, LINE 6 ONE PARENT OR ONE GUARDIAN MUST BE A MEMBER OF THE SOCIETY IN ORDER FOR HIS/HER CHILD(REN) TO BE ENROLLED IN THE SCHOOL OR PRESCHOOL. MEMBERSHIP IN THE SOCIETY SHALL BE OPEN TO ANY NATURAL PERSON WHO: (A)IS AT LEAST 18 YEARS OF AGE, (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 OF MEMBERSHIP THAT PERTAIN TO HIM/HER AND TO ACCEPT ALL SCHOOL REGULATIONS IN FORCE AT THE TIME. (2) ANY LEGAL ENTITY OR NATURAL PERSON MAY BE APPOINTED AS A SPONSORING MEMBER OF THE SOCIETY WITH THE RIGHT TO VOTE. THE PERSON SHALL PAY MEMBERSHIP DUES IN AN AMOUNT TO BE 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 AND IS ELIGIBLE TO VOTE TO 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 THE PRINCIPAL; (4) TO RECEIVE THE REPORT OF THE CHAIR OF THE PARENTS' ASSOCIATION; (5) TO RECEIVE THE REPORT OF THE 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 ON 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. 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 CONFLICT 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, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: GAIN (LOSS) ON FOREIGN EXCHANGE 93,395. CHANGE IN VALUE OF BENEFICAL INTEREST -1,094,115. UNREALIZED LOSS ON PERPETUAL TRUST -23,969. FRIENDS OF THE GERMAN SCHOOL CHARITABLE TRUST 8617 CHATEAU DRIVE POTOMAC MD 208544582 237035085 SUPPORTING ORGANIZATION MD 501(C)(3) LINE 12B, II THE GERMAN SCHOOL SOCIETY WASHINGTON DC 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FRIENDS OF THE GERMAN SCHOOL CHARITABLE TRUST C 50000 FMV OF PLEDGE