2014-05-14T15:16:04-05:00 2013-06-30 420714325 MCGLADREY LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2012-07-01 200295905 EUPHEMIA L HAYNES PUBLIC CHARTER SCHOOL INC EUPH 2026674446 3600 GEORGIA AVE NW WASHINGTON DC 20010 JENNIFER C NILES 2026674446 2014-05-13 1 WILLIAM E TURCO CPA P00369217 3012963600 2012 2015-11-30 17:44:51Z JENNIFER C NILES 3600 GEORGIA AVE NW WASHINGTON DC 20010 23310158 0 X WWW.ELHAYNES.ORG X 2004 DC PROVIDE EDUCATION TO STUDENTS IN GRADES PRE-KINDERGARTEN THROUGH 12TH GRADE. 13 12 371 100 0 0 8017203 5045249 13429415 17501204 621521 659936 56294 69299 22124433 23275688 0 0 0 0 10455332 14260246 0 0 549198 9578161 11191284 20033493 25451530 2090940 -2175842 67799227 64263549 63149297 61789461 4649930 2474088 E.L. HAYNES IS A CENTER OF EXCELLENCE, DRIVEN BY OUR MISSION: EVERY E.L. HAYNES STUDENT OF EVERY RACE, SOCIOECONOMIC STATUS AND HOME LANGUAGE WILL REACH HIGH LEVELS OF ACADEMIC ACHIEVEMENT AND BE PREPARED TO SUCCEED AT THE COLLEGE OF HIS OR HER CHOICE. 0 0 24204561 17569407 ESTABLISHED A PUBLIC CHARTER SCHOOL IN THE DISTRICT OF COLUMBIA WITH PROJECT-BASED INSTRUCTION, ENHANCED MATH AND SCIENCE AND A NURTURING ENVIRONMENT FOR MORE THAN 900 STUDENTS AND FAMILIES FROM PRE-K THROUGH 10TH GRADES AND WILL GROW TO SERVE 1,100 STUDENTS IN GRADES PRE-K THROUGH 12TH. 24204561 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 58 0 1 371 1 0 0 0 0 0 0 0 0 0 0 X 13 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DC X JENNIFER C NILES 2026674446 3600 GEORGIA AVE NW WASHINGTON DC 20010 ABIGAIL SMITH 4.00 X X 0 0 0 MICHAEL HALL 4.00 X X 0 0 0 GUY CECIL 4.00 X X 0 0 0 STEFAN KERSHOW 4.00 X X 0 0 0 BILL RAWSON 4.00 X X 0 0 0 JACQUELYN DAVIS 2.00 X 0 0 0 ROY JONES 2.00 X 0 0 0 SUSAN COLBY 2.00 X 0 0 0 BEHT COLLEYE 2.00 X 0 0 0 VICTOR REINOSO 2.00 X 0 0 0 TED SMITH 2.00 X 0 0 0 CARLOS GARCIA 2.00 X 0 0 0 JENNIFER C NILES 40.00 X X 182966 0 7627 VANESSA CARLO-MIRANDA 40.00 X 75518 0 2405 RICHARD POHLMAN 40.00 X 105442 0 11750 MICHELLE M MOLITOR 40.00 X 105097 0 7297 JULIE ANNE GREEN 40.00 X 102088 0 7386 571111 0 36465 4 0 1 0 REVOLUTION FOODS INC PO BOX 742759 LOS ANGELES CA 90074 FOOD SERVICE 478957 ELLIS THERAPEUTIC CONSULTANTS INC 1748 KALORAMA ROAD NW SUITE 1 WASHINGTON DC 20009 SPECIAL EDUCATION RELATED SERVICES 382615 PMM COMPANIES 15938 DERWOOD ROAD ROCKVILLE MD 20855 SECURITY SERVICE 192907 LEARNZILLION 5038 MACARTHUR BLVD NW WASHINGTON DC 20016 STAFF DEVELOPMENT SOFTWARE 155000 GOLDSTAR 2000 P ST NW 620 WASHINGTON DC 20036 BUSINESS SUPPORT 145000 7 56120 200000 3103931 1685198 5045249 PER PUPIL ALLOCATION 900099 17244333 17244333 BEFORE & AFTER SCHOOL 900099 228314 228314 SUMMER FEE 900099 28557 28557 17501204 591733 591733 494 0 494 494 494 68203 0 68203 68203 68203 33700 56120 34470 -770 -770 OTHER INCOME 900099 55502 55502 MEALS 900099 14073 14073 69575 23275688 17569407 0 661032 X 447940 447940 11583686 11338728 244958 355791 335301 13246 7244 811579 764841 30215 16523 1061250 1000132 39511 21607 11266 10618 419 229 268056 252619 9980 5457 3200744 2977223 69516 154005 10980 10980 834789 809693 16224 8872 129047 121616 4804 2627 1124761 1102545 10943 11273 245259 240498 3078 1683 98197 92542 3656 1999 2446206 2397890 23799 24517 2290731 2230907 32882 26942 47081 44369 1753 959 KANSAS GRANT RELEASE 201849 197862 1964 2023 LOAN AMORTIZATION 96173 93661 1381 1131 STAFF MEALS, EVENTS, & 49345 46503 1837 1005 OTHER STUDENT EXPENSES 42425 42425 94375 93608 -15377 16144 25451530 24204561 697771 549198 200 10189521 4944043 1605043 1188468 233763 338090 7163410 7267936 1532906 1313012 53787081 7619460 43915001 46167621 2035184 2025523 1124399 1018656 67799227 64263549 3191375 1871926 12153091 12378203 6772054 6285430 41032777 41253902 63149297 61789461 X 4352500 1917387 297430 556701 4649930 2474088 67799227 64263549 -2175842 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41168108 6354281 34813827 10692113 255355 10436758 1926860 1009824 917036 46167621 DEFERRED RENT DUE TO ELH QALICB LLC 38577512 DEFERRED GAIN ON SALE-LEASEBACK 2449395 DUE TO KANSAS QALICB 226995 41253902 X 23060785 8000 -257373 -249373 23310158 -34470 -34470 23275688 25960213 8000 500683 508683 25451530 0 25451530 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE SCHOOL AND ELH KANSAS ARE GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). IN ADDITION, THE SCHOOL QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. INCOME THAT IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. THERE WAS NO TAXABLE NET UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2013 AND 2012. ELH GEORGIA FILES A SEPARATE PARTNERSHIP INCOME TAX RETURN ON A CALENDAR-YEAR BASIS. THE PARTNERSHIP INCOME TAX RETURN REPORTS THE TRANSACTION WITH THE SCHOOL AS A SALE-LEASEBACK. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. INTEREST AND PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS ARE CLASSIFIED AS ADDITIONAL INCOME TAXES IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. AS OF JUNE 30, 2013, THERE WERE NO MATERIAL UNRECOGNIZED/DERECOGNIZED TAX BENEFITS OR TAX PENALTIES OR INTEREST. GENERALLY, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE ACTIVITIES INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENT -257,373. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES RECORDED IN LINE 8B -34,470. PART XII, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE ACTIVITIES INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENT 466,213. SPECIAL EVENT EXPENSES RECORDED IN LINE 8B 34,470. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 PUBLICIZED NONDISCRIMINATORY POLICIES THROUGH NEWSPAPER ADVERTISING AND SCHOOL'S WEBSITE. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 E.L. HAYNES RECEIVES FEDERAL ENTITLEMENTS THROUGH THE NO CHILD LEFT BEHIND LEGISLATION AND PER PUPIL FUNDING FROM DC GOVERNMENT. IT ALSO RECEIVED FEDERAL GRANT MONEY FROM THE RACE TO THE TOP PROGRAM. COCKTAIL RECEPTION 89820 56120 33700 12808 19475 2187 89820 56120 33700 12808 19475 2187 34470 -770 X X X 0 0 0 0 0 0 0 1 0 JENNIFER C NILES 137966 0 45000 0 0 0 4005 0 4091 0 191062 0 0 0 PART I, LINE 7 THE BONUS PAYMENT TO THE HEAD OF THE SCHOOL IS DISCRETIONARY. IN CONSIDERING BONUS PAYMENT, THE SCHOOL TOOK INTO ACCOUNT PERFORMANCE OF HTE HEAD OF SCHOOL. THE PAYOUT OF $45,000 INCLUDES THREE YEAR BONUSES. THE SCHOOL PAID $250 REFERRAL BONUS TO R. POHLMAN. A DISTRICT OF COLUMBIA REVENUE BOND SERIES 2008 536001131 2008-08-06 1510000 SCHOOL BUILDING CONSTRUCTION 0 0 0 B DISTRICT OF COLUMBIA REVENUE BOND SERIES 2012 536001131 2012-02-22 10150000 SCHOOL BUILDING CONSTRUCTION 0 0 0 A 1510000 1510000 2009 0 0 1 1 B 10150000 13500 10136500 2013 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 1 0 0 0 0 0 0 0 B 0 1 0 0 0 0 0 0 0 A 1 FORM 990, PART VI, SECTION B, LINE 11 THE AUDIT & FINANCE COMMITTEE OF THE BOARD WILL REVIEW THE FORM IN DETAIL, ALONG WITH THE HEAD OF SCHOOL AND DIRECTOR OF PLANNING, POLICY AND FINANCE. FORM 990, PART VI, SECTION B, LINE 12C E.L. HAYNES HAS A WRITTEN CONFLICT OF INTEREST POLICY. BOARD OF TRUSTEES MEMBERS ARE REQUIRED TO SIGN THE POLICY EACH YEAR, AND THERE IS TIME DEVOTED IN ONE BOARD MEETING EACH YEAR TO DISCUSS CONFLICTS OF INTEREST AND THE SCHOOL'S POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE REVIEWS MARKET COMPARABLES FOR THE HEAD OF SCHOOL AND TOP MANAGEMENT OFFICIALS AND DEVELOPS COMPENSATION GUIDELINES BASED ON THOSE COMPARABLES. THE BOARD OF TRUSTEES THEN DETERMINES THE COMPENSATION FOR THE HEAD OF SCHOOL AND MAINTAINS A WRITTEN RECORD OF THE COMPENSATION PROCESS. THE BOARD CONDUCTS THIS PROCESS ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 E.L. HAYNES PROVIDES COPIES OF ALL GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE PUBLIC CHARTER SCHOOL BOARD ON A REGULAR BASIS. IN ADDITION, THE MINUTES FROM BOARD MEETINGS ARE POSTED IN THE LOBBY OF THE SCHOOL AND DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. OTHER FEES FORM 990, PART IX, LINE 11G IN-HOUSE PROFESSIONAL FUNDRAISING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 135,562. TOTAL EXPENSES 135,562. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,125,073. MANAGEMENT AND GENERAL EXPENSES 35,790. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,160,863. CONTRACT STAFF: PROGRAM SERVICE EXPENSES 632,003. MANAGEMENT AND GENERAL EXPENSES 24,967. FUNDRAISING EXPENSES 13,654. TOTAL EXPENSES 670,624. CONTRACTED INSTRUCTION FEES: PROGRAM SERVICE EXPENSES 550,485. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 550,485. FOOD SERVICE FEES: PROGRAM SERVICE EXPENSES 447,968. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 447,968. SUBSTITUTE TEACHERS: PROGRAM SERVICE EXPENSES 101,194. MANAGEMENT AND GENERAL EXPENSES 3,998. FUNDRAISING EXPENSES 2,186. TOTAL EXPENSES 107,378. AUTHORIZER FEES: PROGRAM SERVICE EXPENSES 100,413. MANAGEMENT AND GENERAL EXPENSES 3,967. FUNDRAISING EXPENSES 2,169. TOTAL EXPENSES 106,549. STAFF RECRUITING: PROGRAM SERVICE EXPENSES 14,219. MANAGEMENT AND GENERAL EXPENSES 562. FUNDRAISING EXPENSES 307. TOTAL EXPENSES 15,088. INSTR DESIGN & EVAL FEES: PROGRAM SERVICE EXPENSES 5,868. MANAGEMENT AND GENERAL EXPENSES 232. FUNDRAISING EXPENSES 127. TOTAL EXPENSES 6,227. ELH KANSAS AVENUE INC 3600 GEORGIA AVENUE NW WASHINGTON DC 20010 272491489 CARRY OUT THE CHARITABLE AND EDUCATIONAL PURPOSES OF THE SCHOOL DC 501(C)(3) LINE 11A, I EUPHEMIA L HAYNES PUBLIC CHARTER SCHOOL INC 0 501(C)(3) LINE 7 0 ELH QALICB LLC 3600 GEORGIA AVENUE NW WASHINGTON DC 20010 261824028 REAL ESTATE DE N/A INVESTMENT -530682 12665654 0 0 0.65100 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 ELH KANSAS AVENUE INC C 200000 COST ELH KANSAS AVENUE INC J 935571 COST ELH KANSAS AVENUE INC R 793429 COST ELH QALICB LLC J 1029661 COST