2026-01-26T11:00:57-06:00 2024-06-30 420714325 RSM US LLP 1001 WATER ST STE 500 TAMPA FL 33602 990 2023-07-01 522157082 CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL INC CARL 2027974700 1100 HARVARD STREET NW WASHINGTON DC 20009 ALLISON R KOKKOROS CEO 2027974700 2026-01-13 1 1 KRISTEN BARNETT P01234578 8133162300 2026-01-13 2023 2025-03-06 01:10:19Z X ALLISON R KOKKOROS 1100 HARVARD STREET NW WASHINGTON DC 20009 44398701 0 X WWW.CARLOSROSARIO.ORG X 1998 DC CRIPCS DELIVERS HIGH-QUALITY EDUCATION THAT ENABLES ADULT LEARNERS AND LEARNERS TO THRIVE. 11 10 347 10 0 0 932492 2864859 31435377 34973526 763976 1082878 0 -4628 33131845 38916635 81737 71582 0 0 19517414 22355693 63675 116719 196734 14165261 12991347 33828087 35535341 -696242 3381294 57135720 59196429 40205413 38263450 16930307 20932979 X THE CARLOS ROSARIO SCHOOL DELIVERS HIGH QUALITY EDUCATION, CAREER TRAINING, AND SUPPORTIVE SERVICES THAT ENABLE ADULT LEARNERS TO REALIZE THEIR DREAMS WHILE STRENGTHENING OUR COMMUNITY AND ECONOMY. 0 0 31276027 71582 34973526 THE CARLOS ROSARIO SCHOOL HAS BEEN ON THE FOREFRONT OF PREPARING, EDUCATING AND EMPOWERING TOMORROW'S DIVERSE WORKFORCE FOR MORE THAN 50 YEARS. IN 1998, THE SCHOOL, WHICH IS LOCATED IN WASHINGTON DC, BECAME THE FIRST ADULT EDUCATION CHARTER IN THE COUNTRY; IT IS FULLY ACCREDITED BY THE MIDDLE STATES ASSOCIATION. THE SCHOOL HAS HAD MORE THAN 80,000 GRADUATES OVER THE YEARS, MANY TODAY ARE OUR REGION'S TEACHERS, HEALTH PROFESSIONALS, LEADERS AND SMALL BUSINESS OWNERS. THE SCHOOL'S AWARD WINNING THREE-PRONGED MODEL INCLUDES FOUNDATIONAL COURSES IN ENGLISH LANGUAGE, GED, DIGITAL TECHNOLOGY AND ONLINE COMMUNICATION TOOLS, AND CITIZENSHIP FOR THE NATURALIZATION TEST; CAREER CERTIFICATION TRAINING IN HIGH GROWTH AND HIGH DEMAND FIELDS, INCLUDING NURSING, CULINARY ARTS, BILINGUAL EDUCATION AND CONSTRUCTION PRE-APPRENTICESHIP; AND COMPREHENSIVE SUPPORTIVE SERVICES IN AN ENVIRONMENT OF LOVE AND RESPECT. THE SCHOOL IS RANKED AS A TIER ONE HIGH PERFORMING SCHOOL BY THE D.C. PUBLIC CHARTER SCHOOL BOARD. 31276027 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 70 1 1 347 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CO DC FL KY ME MD MA MI NV NH ND OH OK OR RI SC UT WA WV WI VA X X X ALLISON KOKKOROS 2027974700 1100 HARVARD STREET NW WASHINGTON DC 20009 JAMES MOORE CHAIR 0.50 X X 0 0 0 HECTOR J TORRES VICE CHAIR/TREASURER 0.40 0.80 X X 0 0 0 ROBERT ALLAN DEAN MEMBER 0.20 X 0 0 0 YESHIMEBET BELAY MEMBER 0.20 X 0 0 0 GIOVANNI DELFINO MEMBER 0.20 X 0 0 0 TERESITA RETENA PIEDRA MEMBER 0.20 X 0 0 0 VILMA ROSARIO MEMBER 0.20 X 0 0 0 ANA MEJIA GUERRO MEMBER 0.20 X 0 0 0 JOHAN UVIN MEMBER 0.20 X 0 0 0 LARRY VILLEGAS-PEREZ MEMBER 0.20 X 0 0 0 ALLISON R KOKKOROS MEMBER EX OFFICIO, CEO 44.50 1.00 X X 216524 0 34827 ROBERT MICHAEL SKELTON GENERAL COUNSEL 40.00 X 202262 0 31928 HOLLYANN FRESO-MOORE CHIEF ACADEMIC OFFICER 40.00 X 177548 0 34644 EUN AH MEDINA CHIEF OPERATIONS OFFICER 40.00 X 178551 0 22872 SAMUEL NGEKOUA DIR, NETWORK & IT SERVICES 40.00 X 158598 0 25856 SANDRA GONZALEZ INTERIM VICE PRINCIPAL 40.00 X 148645 0 23011 1082128 0 173138 39 0 1 0 MARCUM LLP 1899 L ST NW SUITE 850 WASHINGTON DC 20036 ACCOUNTING & HUMAN RESOURCE 731300 BUILD CONSULTING 1101 14TH ST NW STE 830 WASHINGTON DC 20005 HR CONSULTING 293457 B MCNAMEE CONSULTING LLC 4937 11TH ST NE WASHINGTON DC 20017 SECURITY SERVICES 225943 BOCAVOX LLC 2900 GLADES CIRCLE SUITE 500 WESTON FL 33327 STUDENT TECHNOLOGY SERVICES 183650 SAVAL FOOD SERVICE PO BOX 8630 ELKRIDGE MD 21075 FOOD SERVICES 145540 5 182129 20000 1922557 740173 2864859 PER PUPIL INSTRUCTION 900099 26684191 26684191 PER PUPIL FACILITIES 900099 7638798 7638798 CULINARY SALES 900099 299920 299920 STUDENT FEES & OTHER 900099 230617 230617 ADMIN. SUPPORT SERVICE 900099 120000 120000 34973526 1273720 1273720 5252096 5321358 121580 -69262 -121580 -190842 -190842 34500 182129 39128 -4628 -4628 38916635 34973526 0 1078250 71582 71582 252821 252821 17780421 15972277 1749812 58332 937625 841771 92780 3074 1443647 1300511 138386 4750 1941179 1722481 212408 6290 87581 87581 193013 193013 116719 116719 70222 70222 1013865 484103 529762 811548 766350 45146 52 1537350 1424616 112734 3909008 3654359 254649 87151 77720 9431 1823679 1823548 131 2179495 2141875 37620 187665 149874 37791 PSCB ADMIN FEE 313798 313798 FOOD SERVICE/WORKFORCE 280293 280293 STAFF DEVELOPMENT COSTS 120763 46348 72528 1887 DIRECT STUDENT COSTS 67182 67182 308734 137339 165765 5630 35535341 31276027 4062580 196734 38769 3084 8402193 12470864 319409 519328 281618 463699 23850385 17180974 7664069 6669411 8656747 10393586 31772915 28676457 57135720 59196429 2693185 2702264 37512228 35561186 40205413 38263450 X 16901994 20878808 28313 54171 16930307 20932979 57135720 59196429 3381294 621378 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15888773 10257877 5630896 1474050 1269480 204570 6487562 5653617 833945 6669411 DEPOSITS 127440 DEFERRED COMPENSATION 246296 RIGHT-OF-USE ASSET FINANCING 7703956 RIGHT-OF-USE ASSET OPERATING 20598765 28676457 DUE TO COMMUNITY CAPITAL CORPORATION 1469841 DEFERRED COMPENSATION 246296 ACCRUED POSTRETIREMENT BENEFIT 608341 LEASE LIABILITY, FINANCING 11830561 LEASE LIABILITY, OPERATING 21406147 35561186 X 39660852 621378 153933 775311 38885541 70222 -39128 31094 38916635 35658180 153933 39128 193061 35465119 70222 70222 35535341 PART X, LINE 2: UNDER THE PROVISION OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND THE APPLICABLE INCOME TAX REGULATIONS OF THE DISTRICT OF COLUMBIA, THE SCHOOL IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THE SCHOOL HAD NET UNRELATED BUSINESS INCOME OF $0 FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. GENERALLY, THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2021. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES REPORTED ON PART VIII, LINE 8B -39,128. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES REPORTED ON PART VIII, LINE 8B 39,128. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 STUDENTS ARE GIVEN THE NOTICE WHEN THEY COME TO REGISTER AND IT IS ON THE HOMEPAGE AND PUBLIC INFORMATION PAGE OF OUR WEBSITE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES A PER PUPIL STUDENT AND FACILITY ALLOTMENT BASED ON ENROLLMENT FROM THE DISTRICT OF COLUMBIA GOVERNMENT - THIS IS THE PRIMARY SOURCE OF FUNDING. THE SCHOOL MAY ALSO APPLY AND RECEIVE FUNDS IN THE FORM OF A GRANT(S) FROM THE DISTRICT OF COLUMBIA OFFICE OF STATE SUPERINTENDENT OF EDUCATION FOR SPECIFIC PURPOSES/PROGRAMS. CONTRIBUTIONS RECEIVED FROM GOVERNMENT AGENCIES: DISTRICT OF COLUMBIA OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION DISTRICT OF COLUMBIA MAYOR'S OFFICE ON LATINO AFFAIRS. THE SCHOOL MAY ALSO SEEK AND RECEIVE FUNDS IN THE FORMS OF GRANTS FROM THE FEDERAL GOVERNMENT, IN PARTICULAR THE US DEPARTMENT OF EDUCATION, WHICH MAY BE FUNDED DIRECTLY OR THROUGH THE DC OFFICE OF STATE SUPERINTENDENT OF EDUCATION. X X X X 1 FUNDED STRATEGIES 1200 18TH ST NW SUITE 700 WASHINGTON DC 20036 GENERAL DEVELOPMENT STRATEGY 0 0 116719 -116719 116719 -116719 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY ACHIEVING THE DREAM 216629 182129 34500 6650 15000 2325 15153 216629 182129 34500 6650 15000 2325 15153 39128 -4628 1 SCHOLARSHIPS 72 71582 PART I, LINE 2: THE SCHOOL ASSIGNS A GRANT CODE FOR ALL GRANTS AND MAINTAINS FINANCIAL AND OTHER IDENTIFYING DATA TO SUPPORT ADMINISTERING AND MONITORING THE USE OF GRANT FUNDS. X X X X X 0 0 0 0 0 0 0 0 0 ALLISON R KOKKOROS MEMBER EX OFFICIO, CEO 200712 0 15525 0 287 0 11023 0 23804 0 251351 0 0 0 ROBERT MICHAEL SKELTON GENERAL COUNSEL 186620 0 14820 0 822 0 9092 0 22835 0 234189 0 0 0 HOLLYANN FRESO-MOORE CHIEF ACADEMIC OFFICER 177368 0 0 0 180 0 9250 0 25394 0 212192 0 0 0 EUN AH MEDINA CHIEF OPERATIONS OFFICER 178431 0 0 0 120 0 4518 0 18354 0 201423 0 0 0 SAMUEL NGEKOUA DIR, NETWORK & IT SERVICES 135620 0 21636 0 1342 0 7481 0 18376 0 184455 0 0 0 SANDRA GONZALEZ INTERIM VICE PRINCIPAL 137688 0 10461 0 496 0 7486 0 15526 0 171657 0 0 0 JULIO HADDOCK SPOUSE OF BOARD MEMBER HECTOR TORRES 57508 PART-TIME EMPLOYEE 0 SCHEDULE L, PART IV: THE ORGANIZATION'S BOARD OF DIRECTORS CONDUCTS A CONFLICT OF INTEREST REVIEW BEFORE ENTERING INTO ANY EMPLOYER/EMPLOYEE RELATIONSHIP WITH INTERESTED PERSONS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS A THREE-TIER DATA COMPILATION AND REVIEW SYSTEM FOR THE FORM 990: THE ACCOUNTING FIRM PREPARES THE DRAFT FORM 990 FOR REVIEW BY THE ORGANIZATION AND PROPOSED CHANGES ARE DOCUMENTED AS NECESSARY. THE DRAFT IS PRESENTED TO THE CHIEF EXECUTIVE OFFICER AND THE BOARD FOR FURTHER REVIEW. ALL CHANGES ARE COMPILED AND PRESENTED TO THE ACCOUNTING FIRM WHO ISSUES A FINAL DRAFT WHICH IS APPROVED BY THE CHIEF FINANCIAL OFFICER AND CHIEF EXECUTIVE OFFICER PRIOR TO FILING THE FINAL RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICIES ARE DISTRIBUTED TO THE BOARD OF TRUSTEES AND EMPLOYEES ANNUALLY. EACH BOARD MEMBER AND KEY LEADERSHIP STAFF IS RESPONSIBLE FOR REVIEWING AND COMPLYING WITH THE POLICY. EACH MEMBER OF THE BOARD IS REQUIRED TO SIGN OFF THAT THEY ARE IN COMPLIANCE WITH THE POLICY AND MUST DISCLOSE TO THE CEO ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST SO THAT THE BOARD CAN REVIEW AND DETERMINE WHETHER TO GRANT APPROVAL CONSISTENT WITH APPLICABLE CONFLICT OF INTEREST POLICIES, AND, IF APPROVED, ESTABLISH SAFEGUARDS TO PROTECT ALL PARTIES. OFFICERS AND KEY LEADERSHIP STAFF ARE RESPONSIBLE FOR COMPLETING THE CONFLICT OF INTEREST DISCLOSURE FORM EACH YEAR AND DISCLOSING ANY ACTUAL OR POTENTIAL CONFLICTS AS THEY ARISE. FORM 990, PART VI, SECTION B, LINE 15 THE SALARIES OF THE CHARTER SCHOOL'S CEO AND CFO ARE DETERMINED BY REVIEWING SALARY DATA PRODUCED BY AN INDEPENDENT CONSULTANT. THIS INCLUDES REVIEW OF SURVEY DATA FOR CHARTER SCHOOLS OF SIMILAR SIZE AND COMPLEXITY, OTHER NOT FOR PROFITS AND OTHER COMPARABLE AGENCIES. THE EXECUTIVE COMMITTEE PROPOSES THE COMPENSATIONS OF THE CEO AND CFO, WHICH ARE REVIEWED AND APPROVED ANNUALLY BY THE BOARD. SALARIES OF THE OTHER SENIOR LEADERS ARE DETERMINED AS PART OF A STUDY CONDUCTED BY AN INDEPENDENT CONSULTANT. SALARIES ARE REVIEWED AND APPROVED BY THE CEO. THERE ARE USUALLY ANNUAL SALARY INCREASES PROVIDED FOR ALL EMPLOYEES, WHICH IS INCLUDED IN THE SALARY LINE ITEM EXPENSE THAT IS REVIEWED AND APPROVED BY THE BOARD AS PART OF THE ANNUAL BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL'S FINANCIAL STATEMENTS CAN BE ACCESSED VIA THE SCHOOL'S WEBSITE UNDER PUBLIC INFORMATION VIA A LINK TO DC PUBLIC CHARTER SCHOOL BOARD'S TRANSPARENCY HUB . THE SCHOOL'S FINANCIAL STATEMENTS ARE ALSO ACCESSIBLE ON THE DC PUBLIC CHARTER SCHOOL BOARD'S WEBSITE DIRECTLY. GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PAGE 1, BOX B, AMENDED RETURN: AN AMENDED FORM 990 IS BEING FILED DUE TO DUE TO CHANGES IN THE AMOUNT REPORTED IN THE ORIGINAL RETURN FILED. THE FOLLOWING AMENDMENTS WERE MADE TO THIS RETURN FOR FUNDRAISING EVENT EXPENSES. PART I, LINE 8, 11, 12, 17, 18 - AMOUNT HAS BEEN UPDATED DUE TO FUNDRAISING EVENT REVNUE AND EXPENSES PART IV, LINE 18 - CHECKED YES PART VIII, LINE 1C, 1F, 8A, 8B, 8C - REPORTED FUNDRAISING EVENT REVENUE AND EXPENSES PART IX, LINE 11G, 24E - FUNDRAISING EVENT WAS REMOVED FROM M&G COLUMN AND RECLASSED TO PART VIII, LINE 8 SCHEDULE G, PART II, FUNDRAISING EVENT IS COMPLETED SCHEDULE D, PART XI, LINE 4B - FUNDRAISING EVENT EXPENSE SCHEDULE D, PART XII, LINE 2D - FUNDRAISING EVENT EXPENSE COMMUNITY CAPITAL CORPORATION 1100 HARVARD STREET NW WASHINGTON DC 20009 522332161 PROVIDES AND OPERATES FACILITIES TO HOUSE NON-PROFIT ORGANIZATIONS DC 501(C)(3) LINE 12B, II CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL 1 0 0 1 0 0 0 0 0 0 0 1 0 1 1 1 1 1 0 0 COMMUNITY CAPITAL CORPORATION C 20000 CASH COMMUNITY CAPITAL CORPORATION K 5184965 CASH COMMUNITY CAPITAL CORPORATION Q 120000 CASH