2026-03-04T10:04:32-06:00 2025-06-30 202153727 SB & COMPANY LLC 10200 GRAND CENTRAL AVE SUITE 250 OWINGS MILLS MD 21117 990 2024-07-01 825183405 I DREAM PUBLIC CHARTER SCHOOL IDRE 9193087814 145 RIVERHAVEN DRIVE UNIT 559 OXON HILL MD 20745 JANINE GOMEZ EXECUTIVE DIRECTOR 9193087814 2026-03-03 1 1 TIANA WYNN P00997288 4105840060 2026-03-03 2024 2025-03-06 01:10:19Z X JANINE GOMEZ 145 RIVERHAVEN DRIVE UNIT 559 OXON HILL MD 20745 3463128 0 X HTTPS://WWW.IDREAMPCS.ORG/ X 2018 DC I DREAM PUBLIC CHARTER SCHOOL REDEFINED SUCCESS AND ACHIEVEMENT BY EQUIPPING YOUNG PEOPLE WITH THE CONFIDENCE, EMOTIONAL INTELLIGENCE, AND SKILLS TO ACHIEVE PURPOSE IN LIFE AND LEARNING ON THEIR OWN TERMS. I DREAM PCS RECEIVED CHARTER APPROVAL FROM THE CITY OF WASHINGTON, D.C.'S BOARD APPROVAL PROCESS IN JUNE 2019. THE SCHOOL WORKED HARD WITH ITS COMMUNITY TO CREATE AN INNOVATIVE, EXCITING SCHOOL, AND OPENED ITS DOORS EAST OF THE ANACOSTIA RIVER FOR THE 2020-21 SCHOOL YEAR. ON MARCH 21, 2025, THE SCHOOL'S BOARD OF DIRECTORS VOTED TO APPROVE CLOSURE OF THE SCHOOL. THE BOARD APPROVED A PLAN OF LIQUIDATION EFFECTIVE JUNE 30, 2025, AND RELINQUISHED ITS CHARTER WITH DC PCSB. AS A RESULT, THE SCHOOL HAS CEASED ALL BUSINESS OPERATIONS AND ADOPTED THE LIQUIDATION BASIS OF ACCOUNTING AS OF JUNE 30, 2025 (AS PRESENTED IN THE FINANCIAL STATEMENTS IN LIQUIDATION). X 9 9 44 9 0 0 1168381 479993 2177512 2982582 -179 -40258 0 553 3345714 3422870 0 0 0 0 1694355 2058693 0 0 63037 1465182 2317739 3159537 4376432 186177 -953562 1411505 1188453 219070 949580 1192435 238873 X I DREAM PUBLIC CHARTER SCHOOL WAS AN INTENTIONALLY TRANSFORMATIVE LEARNING COMMUNITY THAT NURTURED CHILDREN IN GRADES PK3-5 TO IMAGINE AND FULFILL THEIR DREAMS AND ASPIRATIONS. WE COLLABORATED WITH COMMUNITIES TO CUSTOMIZE PURPOSEFUL, SELF-DIRECTED LEARNING OPPORTUNITIES FOR ALL CHILDREN. I DREAM. I LEARN. I BECOME. 0 0 3083276 2982582 I DREAM PUBLIC CHARTER SCHOOL WAS AN INNOVATIVE SCHOOL THAT BLENDED SOCIAL EMOTIONAL LEARNING, CUSTOMIZED LEARNING, CULTURALLY RESPONSIVE CURRICULUM, AND MORE TO CREATE STUDENT-DRIVEN JOURNEYS. I DREAM PUBLIC CHARTER SCHOOL'S PROGRAM WAS DEEPLY ROOTED IN FOUR CORE VALUES. EACH CORE VALUE WAS REALIZED IN THE SCHOOL'S STRUCTURES, TRADITIONS, AND DAILY LIFE AS A LEARNING COMMUNITY. 3083276 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 29 0 1 44 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 1 1 1 1 0 DC X JANINE GOMEZ EXECUTIVE DIRECTOR 9193087814 145 RIVERHAVEN DRIVE UNIT 559 OXON HILL MD 20745 CHANTE CHAMBERS BOARD CHAIR 1.00 X X 0 0 0 JACQUELINE SARVIS SECRETARY 1.00 X X 0 0 0 TED JOSEPH TREASURER 1.00 X X 0 0 0 NATALIA BOVKUN DIRECTOR 1.00 X 0 0 0 THOMAS SCHEER DIRECTOR 1.00 X 0 0 0 JORGE MUNOZ DIRECTOR 1.00 X 0 0 0 DANNY SIGWALT DIRECTOR 1.00 X 0 0 0 KANDIS GIBSON DIRECTOR 1.00 X 0 0 0 WILLIAM NESBIT DIRECTOR 1.00 X 0 0 0 JANINE GOMEZ EX-OFFICIO, EXECUTIVE DIRECTOR 40.00 X 149116 0 20529 149116 0 20529 1 0 1 0 EAST WASHINGTON HEIGHTS BAPTIST CHURCH 2220 BRANCH AVENUE SE WASHINGTON DC 20020 RENT & UTILITIES 152766 MOMIES TLC 2616 GEORGIA AVENUE NW WASHINGTON DC 20001 BEFORE/AFTERCARE PROGRAMMING & PROF. DEV 124700 MINDWORKS COLLABORATIVE INC 6811 KENILWORTH AVENUE SUITE 500 RIVERDALE MD 20737 SPECIAL EDUCATION STAFFING, MANAGEMENT,A 107163 EDOPS 1611 CONNECTICUT AVENUE NW SUITE 2 WASHINGTON DC 20009 FINANCE, ACCOUNTING, AND DATA SERVICES 101128 DC HEALTH LINK PO BOX 717023 PHILADELPHIA PA 19171 HEALTH INSURANCE 101009 5 453457 26536 5905 479993 PER PUPIL ALLOCATIONS 611710 2982582 2982582 2982582 40258 -40258 -40258 -40258 OTHER REVENUE 900099 553 553 553 3422870 0 0 2942877 169645 134114 31182 4349 1637428 1031813 572158 33457 114255 90326 21001 2928 137365 108595 25249 3521 19341 16223 2884 234 126194 105848 18818 1528 307097 160235 144548 2314 196114 17749 178109 256 44295 37154 6605 536 361500 236338 121749 3413 127873 101091 23504 3278 27661 23201 4125 335 9333 7828 1392 113 DIRECT STUDENT COSTS 786056 786056 OTHER STAFF-RELATED EXP 246287 194705 45269 6313 AUTHORIZER FEES 32129 26949 4791 389 DUES, FEES, AND FINES 6022 5051 898 73 27837 27837 4376432 3083276 1230119 63037 1144504 1136593 92994 220 51577 51640 73271 0 37467 11692 0 1411505 1188453 215878 949580 3192 0 219070 949580 X 1192435 238873 1192435 238873 1411505 1188453 -953562 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 3463128 0 3463128 -40258 -40258 3422870 3645588 0 3645588 730844 730844 4376432 PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2025 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS, OR WHICH MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2025, THE STATUTE OF LIMITATIONS FOR FISCAL YEARS 2022 THROUGH 2025 REMAIN OPEN WITH THE U.S. FEDERAL JURISDICTION AND LOCAL JURISDICTIONS IN WHICH THE SCHOOL FILES TAX RETURNS. IT IS THE SCHOOL'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL -40,258. PART XII, LINE 4B - OTHER ADJUSTMENTS: COSTS INCURRED IN LIQUIDATION 730,844. PART XI, LINE B AND PART XII, LINE B UNDER THE LIQUIDATION BASIS, ASSETS ARE PRESENTED AT THEIR ESTIMATED NET REALIZABLE VALUE, WHICH IS THE ESTIMATED CASH PROCEEDS FROM THEIR SALE LESS THE COSTS TO SELL THEM. LIABILITIES ARE MEASURED AT THEIR ESTIMATED SETTLEMENT AMOUNTS, AND THE FINANCIAL STATEMENTS REFLECT THE ESTIMATED COSTS AND INCOME ASSOCIATED WITH CARRYING OUT THE LIQUIDATION. THE FINANCIAL STATEMENTS OF THE SCHOOL AS OF AND FOR THE YEARS ENDED JUNE 30, 2025 AND 2024, WERE PREPARED ON THE GOING CONCERN BASIS OF ACCOUNTING, WHICH IS THE ACCRUAL BASIS THAT ASSUMES THE SCHOOL WILL CONTINUE TO OPERATE INDEFINITELY AND MEET ITS FINANCIAL OBLIGATIONS, IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (U.S. GAAP). THE ADJUSTMENTS REPRESENT AMOUNTS RECORDED IN LIQUIDATION. 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 SCHEDULE E, PART I, LINE 3 THE SCHOOL WAS A PUBLIC CHARTER SCHOOL FREE OF CHARGE TO STUDENTS WHO RESIDE IN THE DISTRICT OF COLUMBIA. THE SCHOOL DID NOT DISCRIMINATE AGAINST ANYONE BECAUSE OF RACE, COLOR, RELIGION, GENDER, NATIONAL ORIGIN, AGE, DISABILITY OR ANY OTHER CHARACTERISTIC PROTECTED BY LAW. SCHEDULE E, PART I, LINE 4 I DREAM PUBLIC CHARTER SCHOOL WAS A 501(C)(3) NON-PROFIT ORGANIZATION AND DOES NOT DISCRIMINATE BY RACE, COLOR, NATIONAL OR ETHNIC ORIGIN, CREED, RELIGION, SEX, DISABILITY, AGE, MARITAL STATUS, SEXUAL ORIENTATION, OR STATUS WITH REGARD TO PUBLIC ASSISTANCE. FURTHERMORE, EVERY DC WILDFLOWER CAMPUS ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. WE DID NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF OUR EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETICS AND OTHER SCHOOL-ADMINISTERED PROGRAMS. WE SHARED OUR NONDISCRIMINATION POLICY THROUGH MEDIA PLATFORMS AND WITHIN JOB DESCRIPTIONS. SCHEDULE E, PART I, LINE 6 AS A DISTRICT OF COLUMBIA PUBLIC CHARTER SCHOOL, THE PUBLIC CHARTER SCHOOL HAD A FUNDING STREAM FROM THE DISTRICT OF COLUMBIA (UNIFORM PER STUDENT FUNDING) AND THE U.S. FEDERAL GOVERNMENT (FEDERAL GRANTS FOR EDUCATION AND OTHER PROGRAMS) SCHEDULE E, PART I, LINE 7 I DREAM PUBLIC CHARTER SCHOOL DID NOT DISCRIMINATE (INCLUDING EMPLOYMENT THEREIN OR ADMISSION THERETO) ON THE BASIS OF ACTUAL OR PERCEIVED RACE, COLOR, DISABILITY, RELIGION, NATIONAL ORIGIN, SEX, AGE, MARITAL STATUS, PERSONAL APPEARANCE, SEXUAL ORIENTATION, GENDER IDENTITY OR EXPRESSION, FAMILY STATUS, FAMILY RESPONSIBILITIES, MATRICULATION, POLITICAL AFFILIATION, GENETIC INFORMATION, DISABILITY, SOURCE OF INCOME, STATUS AS A VICTIM OF AN INTERFAMILY OFFENSE, OR PLACE OF RESIDENCE. SEXUAL HARASSMENT, SEXUAL VIOLENCE AND GENDER IDENTITY ARE ALL FORMS OF SEX DISCRIMINATION, WHICH IS PROHIBITED BY THE ACT. IN ADDITION, HARASSMENT BASED ON ANY OF THE ABOVE-PROTECTED CATEGORIES IS PROHIBITED. DISCRIMINATION IN A VIOLATION OF THE AFOREMENTIONED LAWS WILL NOT BE TOLERATED. VIOLATORS WILL BE SUBJECT TO DISCIPLINARY ACTION. X 0 0 0 0 0 0 0 0 0 JANINE GOMEZ EX-OFFICIO, EXECUTIVE DIRECTOR 129885 0 19231 0 0 0 5965 0 14564 0 169645 0 0 0 50 GOOGLE CHROMEBOOKS 2025-08-12 FMV 815043878 CAPITAL VILLAGE PUBLIC CHARTER SCHOOL 705 EDGEWOOD STREET NE WASHINGTON DC 20017 501(C)(3) 8 LENOVO LAPTOPS 2025-08-13 FMV 833844906 GIRLS GLOBAL ACADEMY PCS 733 8TH STREET NW WASHINGTON DC 20001 501(C)(3) 23 SAMSUNG/DELL CHROMEBOOKS 2025-08-26 FMV 392093392 THRIVE LEARNING ACADEMY 2220 BRANCH AVENUE SE WASHINGTON DC 20020 501(C)(3) 3 KIDNEY-SHAPED TEACHER TABLES 2025-08-19 FMV 770601491 MARY MCLEOD BETHUNE DAY ACADEMY PCS 1404 JACKSON STREET NE WASHINGTON DC 20017 501(C)(3) 6 5-DOOR CUBBIES 2025-08-19 FMV 770601491 MARY MCLEOD BETHUNE DAY ACADEMY PCS 1404 JACKSON STREET NE WASHINGTON DC 20017 501(C)(3) 6 20-SLOT CUBBIES W/ PURPLE TRIM 2025-08-19 FMV 770601491 MARY MCLEOD BETHUNE DAY ACADEMY PCS 1404 JACKSON STREET NE WASHINGTON DC 20017 501(C)(3) 14 STUDENT DESKS W/ PURPLE TRIM 2025-08-19 FMV 770601491 MARY MCLEOD BETHUNE DAY ACADEMY PCS 1404 JACKSON STREET NE WASHINGTON DC 20017 501(C)(3) 2 HALF-CIRCLE TEACHER TABLES W/ PURPLE TRIM 2025-08-19 FMV 770601491 MARY MCLEOD BETHUNE DAY ACADEMY PCS 1404 JACKSON STREET NE WASHINGTON DC 20017 501(C)(3) 40 BLUE PLASTIC SLEEPING COTS 2025-08-19 FMV 770601491 MARY MCLEOD BETHUNE DAY ACADEMY PCS 1404 JACKSON STREET NE WASHINGTON DC 20017 501(C)(3) 2 PK SANDBOX/WATER TABLE 2025-08-19 FMV 770601491 MARY MCLEOD BETHUNE DAY ACADEMY PCS 1404 JACKSON STREET NE WASHINGTON DC 20017 501(C)(3) 1 TAN BOOKCASE W/ 2 CUBBIES 2025-08-19 FMV 770601491 MARY MCLEOD BETHUNE DAY ACADEMY PCS 1404 JACKSON STREET NE WASHINGTON DC 20017 501(C)(3) 5 TAN DOUBLE DOOR CABINETS 2025-08-19 FMV 770601491 MARY MCLEOD BETHUNE DAY ACADEMY PCS 1404 JACKSON STREET NE WASHINGTON DC 20017 501(C)(3) 12 GRAY 5-SECTION CUBBIES W/ PURPLE TRIM 2025-08-19 FMV 770601491 MARY MCLEOD BETHUNE DAY ACADEMY PCS 1404 JACKSON STREET NE WASHINGTON DC 20017 501(C)(3) 3 20-SLOT CUBBIES W/ TURQUOISE TRIM 2025-08-26 FMV 392093392 THRIVE LEARNING ACADEMY 2220 BRANCH AVENUE SE WASHINGTON DC 20020 501(C)(3) 9 6-SEATER PK TABLES 2025-08-26 FMV 392093392 THRIVE LEARNING ACADEMY 2220 BRANCH AVENUE SE WASHINGTON DC 20020 501(C)(3) 13 GREEN PK CHAIRS 2025-08-26 FMV 392093392 THRIVE LEARNING ACADEMY 2220 BRANCH AVENUE SE WASHINGTON DC 20020 501(C)(3) 6 TAN PK CHAIRS 2025-08-26 FMV 392093392 THRIVE LEARNING ACADEMY 2220 BRANCH AVENUE SE WASHINGTON DC 20020 501(C)(3) 4 HALF-CIRCLE TEACHER TABLES W/ GREEN TRIM 2025-08-26 FMV 392093392 THRIVE LEARNING ACADEMY 2220 BRANCH AVENUE SE WASHINGTON DC 20020 501(C)(3) 3 KIDNEY-SHAPED TEACHER TABLES 2025-08-26 FMV 392093392 THRIVE LEARNING ACADEMY 2220 BRANCH AVENUE SE WASHINGTON DC 20020 501(C)(3) 0 0 0 0 1 1 1 1 0 PART I, LINE 3: AS PART OF THE LIQUIDATION PROCESS, THE SCHOOL WAS REQUIRED TO TRANSFER THE MAJORITY OF ITS PROPERTY AND EQUIPMENT TO ANOTHER PUBLIC CHARTER SCHOOL WITHOUT PAYMENT FROM THE OTHER PUBLIC CHARTER SCHOOL. AS OF JUNE 30, 2025, (IN LIQUIDATION), THE SCHOOL RECORDED A LOSS ON DISPOSAL OF THE NET BOOK VALUE OF PROPERTY AND EQUIPMENT IN THE AMOUNT OF $40,258. SCHEDULE N, PART I, LINE B ON MARCH 21, 2025, THE SCHOOL'S BOARD OF DIRECTORS VOTED TO APPROVE CLOSURE OF THE SCHOOL. THE BOARD APPROVED A PLAN OF LIQUIDATION EFFECTIVE JUNE 30, 2025, AND RELINQUISHED ITS CHARTER WITH DC PCSB. AS A RESULT, THE SCHOOL HAS CEASED ALL BUSINESS OPERATIONS AND ADOPTED THE LIQUIDATION BASIS OF ACCOUNTING AS OF JUNE 30, 2025 (AS PRESENTED IN THE FINANCIAL STATEMENTS IN LIQUIDATION). FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS AND THE EXECUTIVE DIRECTOR REVIEW THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY WAS MONITORED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE SCHOOL LEADERS DETERMINED COMPENSATION FOR ALL SCHOOL STAFF. THE BOARD OF DIRECTORS APPROVED THE ANNUAL BUDGET. FORM 990, PART VI, SECTION C, LINE 18 DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS WILL BE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT HAS NOT CHANGED SINCE PRIOR YEAR.