2026-05-15T13:48:22-04:00 2025-06-30 462108854 KENDALL PREBOLA AND JONES LLC PO BOX 259 BEDFORD PA 155220259 990 2024-07-01 815043878 CAPITAL VILLAGE PUBLIC CHARTER SCHOOL CAPI 2029381416 705 EDGEWOOD STREET NE WASHINGTON DC 20017 MONICA GREEN EXECUTIVE DIRECTOR 2029381416 2026-05-15 true true ROBERT F PREBOLA CPA P00575666 8146231880 2026-05-15 X 2024 2025-03-06 01:10:19Z MONICA GREEN 705 EDGEWOOD STREET NE WASHINGTON DC 20017 4049857 false X CAPITALVILLAGESCHOOLS.ORG X 2017 DC TO PREPARE ALL STUDENTS, REGARDLESS OF BACKGROUND OR CIRCUMSTANCE, TO REACH THEIR FULL POTENTIAL IN COLLEGE, CAREER, AND LIFE IN ORDER TO BECOME AGENTS OF CHANGE IN THEIR COMMUNITIES. 7 6 39 6 0 556311 353243 3414803 3439801 0 266276 256813 4237390 4049857 0 0 2466899 1945114 0 22799 1917044 1874177 4383943 3819291 -146553 230566 5224981 3237865 5446247 3228565 -221266 9300 X TO PREPARE ALL STUDENTS, REGARDLESS OF BACKGROUND OR CIRCUMSTANCE, TO REACH THEIR FULL POTENTIAL IN COLLEGE, CAREER, AND LIFE IN ORDER TO BECOME AGENTS OF CHANGE IN THEIR COMMUNITIES. false false 3186375 3439801 CAPITAL VILLAGE PCS IS A SMALL LEARNING COMMUNITY WHERE LEARNERS TAKE THE LEAD, GROW TOGETHER, AND CHANGE THE WORLD. WE ARE AN INTENTIONALLY SMALL MIDDLE SCHOOL WITH NO MORE THAN 45 STUDENTS PER GRADE LEVEL AND TWO TEACHERS IN OUR CLASSROOMS. OUR COMMUNITY IS A VILLAGE FOCUSED ON THE INTERESTS, NEEDS, AND AMBITIONS OF EACH INDIVIDUAL LEARNER SO THAT ALL LEARNERS CAN GROW. WE TEACH RIGOROUS CONTENT THROUGH STUDENT-LED PROJECTS THAT BLEND COMMON CORE STANDARDS WITH LOCAL SOCIAL JUSTICE PROBLEMS WHICH STUDENTS ARE EMPOWERED TO DESIGN SOLUTIONS FOR. WE PROVIDE PLENTY OF TIME DURING THE SCHOOL DAY FOR STUDENTS TO DEVELOP THEIR TALENTS, INTERESTS, AND PASSIONS THROUGH STUDENT-LED "PASSION PROJECTS" IN COURSES LIKE DANCE, ENTREPRENEURSHIP, AND ART. AS AN INTENTIONALLY SMALL COMMUNITY FOCUSED ON THE WHOLE CHILD, CAPITAL VILLAGE PCS IS A PERSONALIZED LEARNING SPACE WHERE ALL STUDENTS, REGARDLESS OF BACKGROUND OR CIRCUMSTANCE, ARE PROPELLED TOWARD GREATNESS IN COLLEGE, CAREER, AND LIFE. 3186375 true true false false false false false false false false true false false true true true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 16 0 39 true false false false false false false false false false false false false X 7 6 false false false false false false false true true false false true true true true true true true false false X MONICA GREEN 2029381416 705 EDGEWOOD STREET NE WASHINGTON DC 20017 LATOYA TOLBERT CHAIR 2.00 X X 0 0 0 TRACEY CLARKE VICE CHAIR 2.00 X X 0 0 0 GISELLE POLE TREASURER 2.00 X X 0 0 0 COURTNEY KASUBOSKI SECRETARY 2.00 X X 0 0 0 JENNIFER BROOKS DIRECTOR 2.00 X 0 0 0 ALICIA MOORE DIR PARENT M 2.00 X 0 0 0 NICOLE FLOYD DIRECTOR - O 2.00 X 0 0 0 MONICA GREEN EXECUTIVE DI 40.00 X X 137918 0 6723 KEINA HODGE DIRECTOR OPE 40.00 X 115617 0 5857 253535 12580 2 false false false SERVICE INDUSTRIES LLC 11703 RIVERSHORE DRIVE DUNKIRK MD 20754 JANITORIAL SVCS 121451 EDOPS 1611 CONNECTICUT AVE NW STE 200 WASHINGTON DC 20009 ACCOUNTING 104094 2 273569 79674 2473 353243 PER PUPIL FUNDING ALLOCATION 611710 3096906 3096906 PER PUPIL FACILITIES ALLOCATI 611710 339794 339794 STUDENT ACTIVITY FEES 611710 3101 3101 3439801 GAIN ON LEASE MODIFICATION 246263 246263 CLASSROOM RENTAL 10550 10550 256813 4049857 3696614 X 248839 214813 32393 1633 1459375 1259819 189981 9575 2483 2143 323 17 89819 77537 11693 589 144598 124825 18824 949 3825 3825 127013 127013 465904 413778 52126 20975 18638 2277 60 73203 65046 7948 209 799660 710556 86819 2285 35931 32019 3912 689 689 48415 43019 5257 139 22412 22412 DIRECT STUDENT COSTS 140316 140316 STAFF DEVELOPMENT 50948 45401 5547 ADMINISTRATIVE FEE 35277 31436 3841 FEES AND LICENSES 29610 29610 19999 7029 5627 7343 3819291 3186375 610117 22799 136396 229828 54247 39028 342778 308168 10078 39559 405649 210369 215580 195280 4465902 2426002 5224981 3237865 458109 472680 8574 34958 4979564 2720927 5446247 3228565 X -221266 9300 -221266 9300 5224981 3237865 230566 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 211171 68380 142791 194478 141989 52489 195280 OPERATING LEASE RIGHT-OF-USE ASSETS 2357369 DEPOSITS 53552 FINANCING LEASE RIGHT-OF-USE ASSETS 15081 2426002 OPERATING LEASE LIABILITY 2705547 FINANCING LEASE LIABILITY 15380 2720927 X 4052257 2400 2400 4049857 4049857 3821691 2400 2400 3819291 3819291 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE CHARTER SCHOOL'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 CHARTER SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2025, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2025, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2021 THROUGH 2023 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE CHARTER SCHOOL FILES TAX RETURNS. IT IS THE CHARTER SCHOOL'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. AS OF JUNE 30, 2025, THE CHARTER SCHOOL HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE D.C. GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO CHARTER SCHOOLS. THE NON-DISCRIMINATORY POLICY IS EXPLICITLY STATED IN THE REGISTRATION APPLICATION AND OUR BROUCHURE. SCHEDULE E, LINE 6 CAPITAL VILLAGE PUBLIC CHARTER SCHOOL RECEIVES PUBLIC FUNDS FROM THE DC GOVERNMENT BASED ON THE NUMBER OF STUDENTS THEY ENROLL ACCORDING TO THE UNIFORM PER STUDENT FUNDING FORMULA DEVELOPED BY THE MAYOR AND CITY COUNCIL. THIS PER PUPIL ALLOCATION IS SUPPLEMENTED WITH EXTRA FUNDS FOR STUDENTS WITH SPECIAL NEEDS. THE CHARTER SCHOOL ALSO RECEIVES GOVERNMENTAL ASSISTANCE IN THE FORM OF YEARLY GOVERNMENTAL GRANTS. MOST FUNDS ARE RECEIVED FROM THE U.S. DEPARTMENT OF EDUCATION PASSED THROUGH THE OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION IN THE DISTRICT OF COLUMBIA. FORM 990 ON DECEMBER 7, 2025, DURING THE SUBSEQUENT PERIOD TO THIS FORM 990, THE BOARD OF DIRECTORS FOR THE CHARTER SCHOOL VOTED TO CLOSE THE SCHOOL. THE CHARTER SCHOOL WILL CLOSE AND CEASE OPERATIONS DURING JUNE 2026 AT THE END OF THE 2025-2026 SCHOOL YEAR. THE CHARTER SCHOOL'S PLAN WHEN THE SCHOOL YEAR ENDS IS TO LIQUIDATE ITS ASSETS AND USE THOSE REMAINING ASSETS TO PAY ITS LIABILITIES. ANY REMAINING ASSETS WOULD THEN BE EXPECTED TO BE DISTRIBUTED TO ANOTHER 501(C)3 DC PUBLIC CHARTER SCHOOL. FORM 990, PAGE 2, PART III, LINE 4A CAPITAL VILLAGE PCS IS A SMALL LEARNING COMMUNITY WHERE LEARNERS TAKE THE LEAD, GROW TOGETHER, AND CHANGE THE WORLD. WE ARE AN INTENTIONALLY SMALL MIDDLE SCHOOL WITH NO MORE THAN 45 STUDENTS PER GRADE LEVEL AND TWO TEACHERS IN OUR CLASSROOMS. OUR COMMUNITY IS A VILLAGE FOCUSED ON THE INTERESTS, NEEDS, AND AMBITIONS OF EACH INDIVIDUAL LEARNER SO THAT ALL LEARNERS CAN GROW. WE TEACH RIGOROUS CONTENT THROUGH STUDENT-LED PROJECTS THAT BLEND COMMON CORE STANDARDS WITH LOCAL SOCIAL JUSTICE PROBLEMS WHICH STUDENTS ARE EMPOWERED TO DESIGN SOLUTIONS FOR. WE PROVIDE PLENTY OF TIME DURING THE SCHOOL DAY FOR STUDENTS TO DEVELOP THEIR TALENTS, INTERESTS, AND PASSIONS THROUGH STUDENT-LED "PASSION PROJECTS" IN COURSES LIKE DANCE, ENTREPRENEURSHIP, AND ART. AS AN INTENTIONALLY SMALL COMMUNITY FOCUSED ON THE WHOLE CHILD, CAPITAL VILLAGE PCS IS A PERSONALIZED LEARNING SPACE WHERE ALL STUDENTS, REGARDLESS OF BACKGROUND OR CIRCUMSTANCE, ARE PROPELLED TOWARD GREATNESS IN COLLEGE, CAREER, AND LIFE. FORM 990, PAGE 6, PART VI, LINE 11B THE REVIEW PROCESS BEGINS WITH THE EXECUTIVE DIRECTOR, DIRECTOR OF OPERATIONS AND CONTRACTED ACCOUNTANT REVIEWING THE 990 TAX RETURN UPON RECEIPT FROM THE PREPARER. EACH PERSON REVIEWS THE RETURN SEPARATELY BEFORE MEETING TO REVIEW TOGETHER AND ANSWER ANY QUESTIONS. ONCE THE 990 IS APPROVED INTERNALLY, THE 990 TAX RETURN IS FORWARDED TO THE TREASURER OF THE BOARD FOR AN INDEPENDENT REVIEW. ANY QUESTIONS OR CONCERNS FROM THE TREASURER OF THE BOARD ARE DIRECTED TO THE EXECUTIVE DIRECTOR. ONCE THE TREASURER AND THE TEAM ARE SATISFIED AS TO THE COMPLETION OF THE 990 TAX RETURN, THE EXECUTIVE DIRECTOR SIGNS THE RETURN FOR FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT-OF-INTEREST POLICY IS CONSTANTLY MONITORED BY ADMINISTRATION AND THE BOARD OF DIRECTORS THROUGH REVIEW AND APPROVAL PROCEDURES. ANNUALLY BOARD MEMBERS AND KEY STAFF COMPLETE A CONFLICT-OF-INTEREST DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS OR CIRCUMSTANCES WHICH THE BOARD OR STAFF MEMBER BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST. AN EMPLOYEE OF CAPITAL VILLAGE WITH A POTENTIAL CONFLICT OF INTEREST SHALL PROMPTLY AND FULLY DISCLOSE THE POTENTIAL CONFLICT TO HIS/HER SUPERVISOR. THE EMPLOYEE SHALL THEREAFTER REFRAIN FROM PARTICIPATING IN DELIBERATIONS AND DISCUSSION, AS WELL AS ANY DECISIONS, RELATING TO THE MATTER AND FOLLOW THE DIRECTION OF THE SUPERVISOR AS TO HOW THE ORGANIZATION'S DECISIONS WHICH ARE THE SUBJECT OF THE CONFLICT WILL BE DETERMINED. THE EXECUTIVE DIRECTOR SHALL BE RESPONSIBLE FOR DETERMINING THE PROPER WAY FOR CAPITAL VILLAGE TO HANDLE DECISIONS WHICH INVOLVE UNRESOLVED EMPLOYEE CONFLICTS OF INTEREST. IN MAKING SUCH DETERMINATIONS, THE EXECUTIVE DIRECTOR MAY CONSULT WITH LEGAL COUNSEL. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES HAVE SALARIES WHICH ARE APPROVED BY THE BOARD OF DIRECTORS. ADDITIONALLY, THE EXECUTIVE DIRECTOR HAS A REVIEW PROCESS THAT IS LED BY THE BOARD OF DIRECTORS. BEFORE APPROVING THE COMPENSATION OF KEY EMPLOYEES, THE BOARD SHALL DETERMINE THAT THE TOTAL COMPENSATION TO BE PROVIDED BY CAPITAL VILLAGE IS REASONABLE IN AMOUNT IN LIGHT OF THE POSITION, RESPONSIBILITY AND QUALIFICATION FOR THE POSITION HELD, INCLUDING THE RESULT OF AN EVALUATION OF THE LEADER'S PRIOR PERFORMANCE, IF APPLICABLE. FORM 990, PAGE 6, PART VI, LINE 19 ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE FORWARDED TO THE DISTRICT OF COLUMBIA PUBLIC CHARTER SCHOOL BOARD, WHICH PROVIDES OVERSITE AND DISTRIBUTION OF RELEVANT INFORMATION TO THE PUBLIC. THE FORM 990 TAX RETURN IS MADE AVAILABLE UPON REQUEST AND IS AVAILABLE ON GUIDESTAR.ORG FOR PUBLIC INSPECTION. GOVERNING DOCUMENTS SUCH AS THE ARTICLES OF INCORPORATION, BYLAWS AND THE APPLICATION FOR TAX EXEMPTION IS PROVIDED TO THE PUBLIC UPON REQUEST AND AFTER THE REPRODUCTION AND POSTAGE COST IS PAID. FORM 990, PART IX, LINE 11G CONTRACTED INSTRUCTION FEE 410,674 0 0 OTHER PROFESSIONAL FEES 3,104 52,126 0 TOTAL 413,778 52,126 0