STRATEGY STUDIO / PUBLIC DATA EXPLORER

THE NEXT STEP PUBLIC CHARTER SCHOOL: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
THE NEXT STEP PUBLIC CHARTER SCHOOL (EIN 52-2103442)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-15
IRS object ID
202631359349311183
Schema version
2024v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-15T15:28:15-04:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN462108854PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KENDALL PREBOLA AND JONES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 259AddressLine1Txt
CityBEDFORDCityNm
State AbbreviationPAStateAbbreviationCd
ZIP155220259ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN522103442EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE NEXT STEP PUBLIC CHARTERBusinessNameLine1Txt
Business Name Line2SCHOOLBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlNEXTBusinessNameControlTxt
Phone2023192249PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13047 15TH STREET NWAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20009ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVIVIAN ROBLEDOPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2023192249PhoneNum
Signature2026-05-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMIE M MEARKLE CPAPreparerPersonNm
PTINP00864606PTIN
Phone8146231880PhoneNum
Preparation2026-05-14PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerVIVIAN ROBLEDOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13047 15TH STREET NWAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20009ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$14,066,306GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.NEXTSTEPPCS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1998FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionWE ENVISION A WORLD IN WHICH ALL YOUTH RECEIVE AN EXCELLENT EDUCATION AND THE SUPPORT THEY NEED TO REALIZE THEIR FULL POTENTIAL AS HUMAN BEINGS AND CONTRIBUTING MEMBERS OF SOCIETY.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee96TotalEmployeeCnt
Total Volunteers9TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$864,162PYContributionsGrantsAmt
CY Contributions Grants$300,331CYContributionsGrantsAmt
PY Program Service Revenue$11,566,798PYProgramServiceRevenueAmt
CY Program Service Revenue$13,741,252CYProgramServiceRevenueAmt
PY Investment Income$8,378PYInvestmentIncomeAmt
CY Investment Income$11,678CYInvestmentIncomeAmt
PY Other Revenue-$39,259PYOtherRevenueAmt
CY Other Revenue$11,850CYOtherRevenueAmt
PY Total Revenue$12,400,079PYTotalRevenueAmt
CY Total Revenue$14,065,111CYTotalRevenueAmt
PY Grants And Similar Paid$34,122PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$3,675CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$6,511,070PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$7,405,735CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$150,817CYTotalFundraisingExpenseAmt
PY Other Expenses$3,021,547PYOtherExpensesAmt
CY Other Expenses$3,509,474CYOtherExpensesAmt
PY Total Expenses$9,566,739PYTotalExpensesAmt
CY Total Expenses$10,918,884CYTotalExpensesAmt
PY Revenues Less Expenses$2,833,340PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,146,227CYRevenuesLessExpensesAmt
Total Assets BOY$26,541,448TotalAssetsBOYAmt
Total Assets EOY$34,257,786TotalAssetsEOYAmt
Total Liabilities BOY$944,184TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,514,295TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$25,597,264NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$28,743,491NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE STUDENTS WHO FACE EXTRAORDINARY CHALLENGES AND WHO ARE NOT SUPPORTED IN TRADITIONAL HIGH SCHOOLS THE OPPORTUNITY TO CONTINUE THEIR EDUCATION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$9,463,910ExpenseAmt
Grant$3,675GrantAmt
Revenue$13,741,255RevenueAmt
DescFOR OVER 20 YEARS, THE NEXT STEP PUBLIC CHARTER SCHOOL HAS SOUGHT TO FULFILL ITS VISION IN MEANINGFUL, INNOVATIVE, SUSTAINABLE AND REPLICABLE WAYS, FOR OPPORTUNITY YOUTH (AGES 16-30): WE ENVISION A WORLD IN WHICH ALL YOUTH RECEIVE AN EXCELLENT EDUCATION AND THE SUPPORT THEY NEED TO REALIZE THEIR FULL POTENTIAL AS HUMAN BEINGS AND CONTRIBUTING MEMBERS OF SOCIETY. ATTENTION TO STUDENT ASPIRATIONS, AS DESCRIBED IN STUDENTS INDIVIDUALIZED LIFE PLANS, COMMITS THE ENTIRE SCHOOL COMMUNITY TO ASSISTING ACHIEVEMENT IN ACADEMIC, PERSONAL, AND CAREER DOMAINS. THIS CHARTER SCHOOL PROVIDES STUDENTS WHO FACE EXTRAORDINARY CHALLENGES AND ARE NOT SUPPORTED IN TRADITIONAL HIGH SCHOOLS WITH THE OPPORTUNITY TO CONTINUE THEIR EDUCATION, AS THE MISSION STATEMENT DECLARES. IN PRACTICE, THE NEXT STEP PCS OFFERS THREE ACADEMIC PROGRAMS FOR OPPORTUNITY YOUTH: ENGLISH AS A SECOND LANGUAGE (ESL), GED ENGLISH, AND GED ESPAOL. STUDENTS EXPERIENCE COMPREHENSIVE AND HOLISTIC RESOURCES TO ENSURE SUCCESS, AS FACILITATED BY THE DIVISION OF STUDENT SUPPORT AND ENGAGEMENT - CASE MANAGEMENT, CHILDCARE, TRANSPORTATION RESOURCES, FOOD AND DIAPER RESOURCES, CAREER AND LIFE SKILLS ADVISING, AND MENTAL HEALTH SERVICES. STUDENTS AT THE NEXT STEP PCS ARE EXPOSED TO THEIR CAREER ASPIRATIONS, AS WELL AS COLLEGE. THROUGH DUAL ENROLLMENT AND THE FORTHCOMING EARLY COLLEGE, STUDENTS AT THE NEXT STEP PCS RECEIVE THE SUPPORT NECESSARY TO ACHIEVE THEIR ACADEMIC GOALS, WHILE ALSO SUCCESSFULLY PURSUING POSTSECONDARY EDUCATION.Desc
Total Program Service Expenses$9,463,910TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document24IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee96EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMONIQUE MITCHELLPersonNm
Phone2023192249PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13047 15TH STREET NWAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20009ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
CELINE FEJERAN
BOARD CHAIR2.00Yes (X)Yes (X)$0$0$0
VANESSA MENDOZA
VICE CHAIR2.00Yes (X)Yes (X)$0$0$0
YENISEY RODRIGUEZ
SECRETARY2.00Yes (X)Yes (X)$0$0$0
JULIAN GAMEZ
TREASURER2.00Yes (X)Yes (X)$0$0$0
DIEGO FERNANDEZ-STAFF REP
DIRECTOR40.00Yes (X)$89,945$0$14,114
VITA SOTO-STAFF REP
DIRECTOR40.00Yes (X)$85,721$0$29,262
DONTE BROOKS
DIRECTOR2.00Yes (X)$0$0$0
LEMAR WHITE
DIRECTOR2.00Yes (X)$0$0$0
JOSE SAGASTIZADO STUDENT REP
DIRECTOR2.00Yes (X)$0$0$0
ALICIA ROBINSON
DIRECTOR2.00Yes (X)$0$0$0
VIVIAN ROBLEDO
EXECUTIVE DI40.00Yes (X)$216,019$0$7,872
MONIQUE MITCHELL - CHIEF
OPERATING OF40.00Yes (X)$131,989$0$24,094
JOSHUA BROWN
SENIOR DIREC40.00$132,581$0$12,900Yes (X)
SAHIRA FERNANDEZ - CHIEF OF STUDENT
SUPPORT40.00$130,625$0$30,961Yes (X)
MICHAEL CUELLAR
PRINCIPAL EV40.00$122,438$0$15,724Yes (X)
TROY LEWIS-DIRECTOR DEVELOPMENT
STRATEGIC PR40.00$124,983$0$11,372Yes (X)
MARIA GATICA RIQUELME - DIRECTOR
CURRICULUM I40.00$119,495$0$11,729Yes (X)
STEVE CARTWRIGHT OUTGOING
CHAIRPERSON2.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,153,796TotalReportableCompFromOrgAmt
Total Other Compensation$158,028TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K9IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
EAGLE ACADEMY PCS
3400 WHEELER RDWASHINGTONDC20032FOOD SERVICE$156,951
DELTA-T GROUP VIRGINIA INC
PO BOX 884BRYN MAWRPA19010CONTRACTED SER$155,453
TOP SPANISH CATERING
3541 GEORGIA AVE NWWASHINGTONDC20010FOOD SERVICE$140,646
EDOPS
1140 19TH ST NW STE 650WASHINGTONDC20036ACCOUNTING$112,440
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt
Government Grants$238,766GovernmentGrantsAmt
All Other Contributions$61,565AllOtherContributionsAmt
Noncash Contributions$20,125NoncashContributionsAmt
Total Contributions$300,331TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PER PUPIL FUNDING ALLOCATION611710$11,866,784$11,866,784
PER PUPIL FACILITY ALLOWANCE611710$1,874,468$1,874,468
FieldValueIRS element (for citing)
Total Program Service Revenue$13,741,252TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,167TotalRevenueColumnAmt
Exclusion$12,167ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$12,553RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$706RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$11,847RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,847TotalRevenueColumnAmt
Exclusion$11,847ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$489OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$489OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$489TotalRevenueColumnAmt
Exclusion-$489ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescPROPERTY TAX REBATEDesc
Business900099BusinessCd
Total Revenue Column$3TotalRevenueColumnAmt
Related Or Exempt Func Income$3RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$3OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,065,111TotalRevenueColumnAmt
Related Or Exempt Func Income$13,741,255RelatedOrExemptFuncIncomeAmt
Exclusion$23,525ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$3,675TotalAmt
Program Services$3,675ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$395,246TotalAmt
Program Services$161,180ProgramServicesAmt
Management And General$187,075ManagementAndGeneralAmt
Fundraising$46,991FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,785,995TotalAmt
Program Services$5,329,984ProgramServicesAmt
Management And General$390,860ManagementAndGeneralAmt
Fundraising$65,151FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$199,278TotalAmt
Program Services$183,124ProgramServicesAmt
Management And General$12,878ManagementAndGeneralAmt
Fundraising$3,276FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$505,587TotalAmt
Program Services$464,600ProgramServicesAmt
Management And General$32,674ManagementAndGeneralAmt
Fundraising$8,313FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$519,629TotalAmt
Program Services$463,245ProgramServicesAmt
Management And General$47,047ManagementAndGeneralAmt
Fundraising$9,337FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$44,666TotalAmt
Management And General$44,666ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$245,215TotalAmt
Management And General$245,215ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$426,098TotalAmt
Program Services$283,122ProgramServicesAmt
Management And General$142,976ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$53,490TotalAmt
Program Services$53,490ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$157,976TotalAmt
Program Services$139,660ProgramServicesAmt
Management And General$12,479ManagementAndGeneralAmt
Fundraising$5,837FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$93,132TotalAmt
Program Services$85,809ProgramServicesAmt
Management And General$6,454ManagementAndGeneralAmt
Fundraising$869FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$618,277TotalAmt
Program Services$569,658ProgramServicesAmt
Management And General$42,849ManagementAndGeneralAmt
Fundraising$5,770FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,476TotalAmt
Program Services$4,476ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$405,881TotalAmt
Program Services$373,963ProgramServicesAmt
Management And General$28,130ManagementAndGeneralAmt
Fundraising$3,788FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$58,641TotalAmt
Program Services$20,000ProgramServicesAmt
Management And General$38,439ManagementAndGeneralAmt
Fundraising$202FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
STUDENT FOOD$359,686$359,686
STAFF DEVELOPMENT$182,951$170,152$12,799
OTHER STAFF RELATED EXPEN$167,396$155,685$11,711
OTHER STUDENT COSTS$136,210$136,210

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$555,379TotalAmt
Program Services$506,191ProgramServicesAmt
Management And General$47,905ManagementAndGeneralAmt
Fundraising$1,283FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,918,884TotalAmt
Program Services$9,463,910ProgramServicesAmt
Management And General$1,304,157ManagementAndGeneralAmt
Fundraising$150,817FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$19,199,943BOYAmt
EOY$22,750,106EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$51,036BOYAmt
EOY$12,227EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$99,601BOYAmt
EOY$122,714EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$94,026BOYAmt
EOY$123,391EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$11,427,447LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,752,314LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$6,763,727BOYAmt
EOY$6,675,133EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$333,115BOYAmt
EOY$4,574,215EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$26,541,448BOYAmt
EOY$34,257,786EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$632,011BOYAmt
EOY$1,024,285EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$18,690BOYAmt
EOY$8,886EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$293,483BOYAmt
EOY$4,481,124EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$944,184BOYAmt
EOY$5,514,295EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$25,587,231BOYAmt
EOY$28,723,803EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$10,033BOYAmt
EOY$19,688EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$25,597,264BOYAmt
EOY$28,743,491EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$26,541,448BOYAmt
EOY$34,257,786EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,146,227ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,027,230OtherCostOrOtherBasisAmt
Book Value$1,027,230BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,489,240OtherCostOrOtherBasisAmt
Depreciation$4,024,832DepreciationAmt
Book Value$5,464,408BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$24,560OtherCostOrOtherBasisAmt
Book Value$24,560BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$886,417OtherCostOrOtherBasisAmt
Depreciation$727,482DepreciationAmt
Book Value$158,935BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$6,675,133TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
OPERATING LEASE, RIGHT-OF-USE ASSETS$4,474,427
DEPOSITS$99,788
FieldValueIRS element (for citing)
Total Book Value Other Assets$4,574,215TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITYDesc
Amt$4,481,124Amt
FieldValueIRS element (for citing)
Total Liability$4,481,124TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$14,065,111TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$14,065,111RevenueSubtotalAmt
Total Revenue Per Form990$14,065,111TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$10,918,884TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$10,918,884ExpensesSubtotalAmt
Total Expenses Per Form990$10,918,884TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 3, PART XFormAndLineReferenceDesc
ExplanationACCOUNTING 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 NEXT STEP PUBLIC 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.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, LINE 3THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE DC GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO CHARTER SCHOOLS. THE NON-DISCRIMINATORY POLICY IS EXPLICITLY STATED IN THE REGISTRATION APPLICATION AND OUR BROCHURE.
SCHEDULE E, LINE 4THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE DC GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO CHARTER SCHOOLS.
SCHEDULE E, LINE 6THE 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 AND THE U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH THE OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION IN THE DISTRICT OF COLUMBIA.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsYes (true)AnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtBonus Filing OrganizationBonusFilingOrganizationAmount
VIVIAN ROBLEDO
EXECUTIVE DIRECTOR$215,202$817$6,568$1,304$223,891
MONIQUE MITCHELL - CHIEF
OPERATING OFFICER$127,851$138$8,995$15,099$156,083$4,000
SAHIRA FERNANDEZ - CHIEF OF STUDENT
SUPPORT$130,565$60$5,907$25,054$161,586

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE J, PAGE 1, PART I, LINE 7FormAndLineReferenceDesc
ExplanationPERFORMANCE BONUSES OF 4,000 WERE ISSUED TO ONE INDIVIDUAL LISTED IN PART II.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 1, PART I, LINE 6VOLUNTEERS CONSIST OF INDIVIDUALS WHO SERVED ON THE BOARD OF DIRECTORS.
FORM 990, PAGE 2, PART III, LINE 4AFOR OVER 20 YEARS, THE NEXT STEP PUBLIC CHARTER SCHOOL HAS SOUGHT TO FULFILL ITS VISION IN MEANINGFUL, INNOVATIVE, SUSTAINABLE AND REPLICABLE WAYS, FOR OPPORTUNITY YOUTH (AGES 16-30): WE ENVISION A WORLD IN WHICH ALL YOUTH RECEIVE AN EXCELLENT EDUCATION AND THE SUPPORT THEY NEED TO REALIZE THEIR FULL POTENTIAL AS HUMAN BEINGS AND CONTRIBUTING MEMBERS OF SOCIETY. ATTENTION TO STUDENT ASPIRATIONS, AS DESCRIBED IN STUDENTS INDIVIDUALIZED LIFE PLANS, COMMITS THE ENTIRE SCHOOL COMMUNITY TO ASSISTING ACHIEVEMENT IN ACADEMIC, PERSONAL, AND CAREER DOMAINS. THIS CHARTER SCHOOL PROVIDES STUDENTS WHO FACE EXTRAORDINARY CHALLENGES AND ARE NOT SUPPORTED IN TRADITIONAL HIGH SCHOOLS WITH THE OPPORTUNITY TO CONTINUE THEIR EDUCATION, AS THE MISSION STATEMENT DECLARES. IN PRACTICE, THE NEXT STEP PCS OFFERS THREE ACADEMIC PROGRAMS FOR OPPORTUNITY YOUTH: ENGLISH AS A SECOND LANGUAGE (ESL), GED ENGLISH, AND GED ESPAOL. STUDENTS EXPERIENCE COMPREHENSIVE AND HOLISTIC RESOURCES TO ENSURE SUCCESS, AS FACILITATED BY THE DIVISION OF STUDENT SUPPORT AND ENGAGEMENT - CASE MANAGEMENT, CHILDCARE, TRANSPORTATION RESOURCES, FOOD AND DIAPER RESOURCES, CAREER AND LIFE SKILLS ADVISING, AND MENTAL HEALTH SERVICES. STUDENTS AT THE NEXT STEP PCS ARE EXPOSED TO THEIR CAREER ASPIRATIONS, AS WELL AS COLLEGE. THROUGH DUAL ENROLLMENT AND THE FORTHCOMING EARLY COLLEGE, STUDENTS AT THE NEXT STEP PCS RECEIVE THE SUPPORT NECESSARY TO ACHIEVE THEIR ACADEMIC GOALS, WHILE ALSO SUCCESSFULLY PURSUING POSTSECONDARY EDUCATION.
FORM 990, PAGE 6, PART VI, LINE 11BRELEVANT INFORMATION IS GIVEN TO A 3RD PARTY FOR 990 PREPARATION AND REVIEW. THE COMPLETED DOCUMENT IS THEN PRESENTED TO THE EXECUTIVE DIRECTOR, WHO PRESENTS THE 990 TO THE FINANCE COMMITTEE. UPON THE FINANCE COMMITTEE'S REVIEW, IT IS FORWARDED TO THE FULL BOARD FOR THEIR APPROVAL. AFTER FINAL APPROVAL, THE 990 IS FILED WITH THE IRS.
FORM 990, PAGE 6, PART VI, LINE 12CDURING THE ANNUAL ORIENTATION, ALL NEW BOARD MEMBERS ARE REQUIRED TO COMPLETE AND SIGN A DISCLOSURE DOCUMENT. EACH PERSON SHALL COMPLETE A DISCLOSURE FORM EACH YEAR AND THE POLICY IS REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD. PRIOR TO BOARD ACTION INVOLVING A CONFLICT OF INTEREST, THE BOARD MEMBER HAVING A CONFLICT OF INTEREST SHALL DISCLOSE ALL FACTS RELATED TO THE CONFLICT OF INTEREST. SUCH DISCLOSURE IS REFLECTED IN THE MINUTES OF THE MEETING AND THE BOARD ADDRESSES THE MATTER IN A WAY TO ENSURE THE BEST INTERESTS OF THE SCHOOL ARE FURTHERED. THE BOARD MEMBER WHO HAS A CONFLICT OF INTEREST SHALL RECUSE THEMSELVES FROM PARTICIPATING IN THE DECISION EXCEPT TO RESPOND TO QUESTIONS.
FORM 990, PAGE 6, PART VI, LINE 15ATHE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS USING SALARY SURVEYS, FORM 990'S OF OTHER ORGANIZATIONS AND OTHER APPROPRIATE INFORMATION RELATED TO COMPARABLE POSITIONS OF SIMILAR SIZED ORGANIZATIONS.
FORM 990, PAGE 6, PART VI, LINE 19ALL 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 IS MADE AVAILABLE UPON REQUEST AND IS AVAILABLE ON DCPCSB.ORG FOR PUBLIC INSPECTION.