2024-05-15T13:36:52-05:00 2023-06-30 420714325 RSM US LLP 919 EAST MAIN STREET SUITE 1800 RICHMOND VA 23219 990 2022-07-01 200295905 EUPHEMIA L HAYNES PUBLIC CHARTER SCHOOL INC EUPH 2026674446 3600 GEORGIA AVE NW WASHINGTON DC 20010 NORMAN GREENE TREASURER OF THE BOARD 2026674446 2024-05-10 1 NORMAN GREENE XXX-XX-XXXX 0 MEREDITH BELL P01696827 8042822121 2024-05-03 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANNA HILARY DARILEK 3600 GEORGIA AVE NW WASHINGTON DC 20010 36695719 0 X HTTPS://WWW.ELHAYNES.ORG/ X 2004 DC PROVIDE EDUCATION TO STUDENTS IN GRADES PRE-KINDERGARTEN THROUGH 12TH GRADE. 12 12 296 35 0 0 5450764 5118189 29048491 31402269 57818 173108 390 2153 34557463 36695719 20650 9619 0 0 20771860 23925521 11500 0 617859 13233085 13088727 34037095 37023867 520368 -328148 46921047 46942499 32024219 31708675 14896828 15233824 WE ARE A LEARNING COMMUNITY WHERE EVERY STUDENT OF EVERY RACE, SOCIOECONOMIC STATUS, HOME LANGUAGE, AND ABILITY PREPARES TO THRIVE IN COLLEGE, CAREER, AND LIFE. TOGETHER, WE CREATE A MORE JUST AND KIND WORLD. 0 0 35205991 9619 31402269 E.L. HAYNES PROVIDES A RIGOROUS COLLEGE PREPARATORY CURRICULUM FOR STUDENTS IN GRADES PRE-K THROUGH 12; SPECIALS AND ELECTIVES INCLUDING LANGUAGE (SPANISH), DANCE, MUSIC, AND ART; AND SEVERAL ADVANCED PLACEMENT COURSES IN THE HIGH SCHOOL. WE OPERATE ON A YEAR-ROUND CALENDAR WITH AN ADDITIONAL 1,000 HOURS OF ACADEMIC AND EXTRACURRICULAR PROGRAMMING BEYOND THE 1,200 HOURS THAT EVERY DC STUDENT RECEIVES. INTENSIVE LEARNING EXPERIENCES DEEPEN UNDERSTANDING AT ALL GRADE LEVELS, AND TRAVEL OPPORTUNITIES IN HIGH SCHOOL BROADEN STUDENTS' EXPERIENCES. 35205991 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 135 0 1 296 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DC X X JUSTIN RYDSTROM 2026674446 3600 GEORGIA AVE NW WASHINGTON DC 20010 LISA CARLTON WALLER CHAIR 4.00 X X 0 0 0 LENORA ROBINSON-MILLS VICE CHAIR AND PARENT TRUSTEE 4.00 X X 0 0 0 TOM GIBAIN SECRETARY 4.00 X X 0 0 0 NORM GREENE TREASURER 4.00 X X 0 0 0 MICHAEL HALL PARENT TRUSTEE 2.00 X 0 0 0 RICHARD LAINE TRUSTEE 2.00 X 0 0 0 JAYMES HANNA TRUSTEE 2.00 X 0 0 0 MARK KOVNER TRUSTEE 2.00 X 0 0 0 FONDA SUTTON TRUSTEE 2.00 X 0 0 0 G NAVIDI-KASMAI TRUSTEE 2.00 X 0 0 0 KEYLON SIMPKINS TRUSTEE 2.00 X 0 0 0 ROSHELLE PAYES PARENT TRUSTEE 2.00 X 0 0 0 ANNA HILARY DARILEK CHIEF EXECUTIVE OFFICER 40.00 X 223514 0 22425 RIKKI HUNT TAYLOR CHIEF ACADEMIC OFFICER 40.00 X 190093 0 16836 VANESSA CARLO MIRANDA CHIEF OPERATING OFFICER THRU 7/5/22 40.00 X 106277 0 20785 ALEXANDRIA BROOKS CHIEF TALENT & EQUITY OFF (8/1/22) 40.00 X 68848 0 11827 BRITTANY WAGNER FRIEL PRINCIPAL 40.00 X 154860 0 27230 ZENADA MAHON PRINCIPAL 40.00 X 144052 0 27347 EMILY STOETZER PRINCIPAL 40.00 X 141735 0 13280 MARIA BOYER SR. DIR, STUDENT SUPPORT SERVICE 40.00 X 144855 0 16792 ROBERT MURPHY SR. DIR OF CURRICULUM, INSTRUCTION 40.00 X 142290 0 12690 1316524 0 169212 44 0 1 0 CURATIVE INC 605 E HUNTINGTON DRIVE SUITE 207 MONROVIA CA 91016 HEALTH CARE SERVICES 443715 BRADCORP SERVICES INC 2502 51ST AVENUE HYATTSVILLE MD 20781 JANITORIAL SERVICES 380882 LUNCHERAS DI SI LLC 703 EDGEWOOD NE WASHINGTON DC 20017 STUDENT MEAL SERVICE 340314 REVOLUTION FOODS INC PO BOX 92230 LAS VEGAS NV 89193 STUDENT MEAL SERVICE 321924 CAPITAL CITY NURSES 8401 CONNECTICUT AVE CHEVY CHASE MD 20815 HEALTH CARE SERVICES 262549 15 200000 4529437 388752 23436 5118189 PER PUPIL ALLOCATION 900099 31246084 31246084 BEFORE & AFTER SCHOOL 900099 155450 155450 SUMMER FEE 900099 735 735 31402269 173108 173108 OTHER INCOME 900099 2153 2153 2153 36695719 31402269 0 175261 X 9619 9619 823311 785831 24566 12914 18066027 17243597 539050 283380 498640 475940 14878 7822 3017955 2880566 90050 47339 1519588 1450411 45341 23836 73268 69933 2186 1149 337661 322289 10075 5297 4092880 3898044 46979 147857 685472 654269 20453 10750 534197 509880 15939 8378 726929 712571 7073 7285 179062 179062 1318819 1292770 12831 13218 2234043 2170802 36650 26591 120275 114799 3589 1887 DIRECT STUDENT COSTS 1530315 1530315 FOOD SERVICE 829207 829207 ADMIN. FEE TO PCSB 327978 327978 DUES, FEES, & FINES 79715 76086 2379 1250 18906 18906 37023867 35205991 1200017 617859 8367557 9532389 2149300 2952388 110488 147264 297874 189913 50362141 23715478 28386698 26646663 7351410 6564770 257720 909112 46921047 46942499 1654111 1956490 0 17027 17104839 16008071 13265269 13632082 0 95005 32024219 31708675 X 14878044 15231253 18784 2571 14896828 15233824 46921047 46942499 X -328148 106620 558524 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6538842 6538842 34595012 17794764 16800248 3355789 1005412 2350377 5872498 4915302 957196 26646663 FINANCE LEASE LIABILITIES 95005 95005 X 36802339 106620 106620 36695719 0 36695719 37023867 0 37023867 0 37023867 PART X, LINE 2: THE SCHOOL IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE 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 MATERIAL UNRELATED BUSINESS TAXABLE INCOME FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. THE SCHOOL 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 SCHOOL 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 STATEMENTS OF ACTIVITIES. THE SCHOOL FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. AS OF JUNE 30, 2023 AND 2022, THERE WERE NO MATERIAL UNRECOGNIZED/DERECOGNIZED TAX BENEFITS OR TAX PENALTIES OR INTEREST. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 PUBLICIZED NONDISCRIMINATORY POLICIES THROUGH NEWSPAPER ADVERTISING AND SCHOOL'S WEBSITE. SCHEDULE E, PART I, LINE 6 E.L. HAYNES RECEIVES FEDERAL ENTITLEMENT AND COMPETITIVE FUNDS FROM THE U.S. DEPARTMENT OF EDUCATION AND THE U.S. DEPARTMENT OF AGRICULTURE AS AUTHORIZED THROUGH THE EVERY STUDENT SUCCEED ACT (ESSA) AND NATIONAL SCHOOL LUNCH PROGRAM (NSLP) AS WELL AS LOCAL FUNDING THROUGH THE UNIFORM PER STUDENT FUNDING FORMULA (UPSFF) THROUGH THE OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION (OSSE) IN THE DISTRICT OF COLUMBIA. 1 SCHOLARSHIPS 16 9619 PART I, LINE 2: E.L. HAYNES PROVIDES UP TO $500 IN EMERGENCY SCHOLARSHIPS. STUDENTS HAVE TO APPLY FOR THESE FUNDS. APPLICATIONS ARE REVIEWED BY THE E.L. HAYNES COLLEGE OFFICE STAFF AND SENT TO THE CEO FOR APPROVAL. THE COLLEGE OFFICE STAFF THEN CONFIRM RECEIPT AND USE. X X X 0 0 0 0 0 0 0 0 0 ANNA HILARY DARILEK CHIEF EXECUTIVE OFFICER 223514 0 0 0 0 0 10600 0 12349 0 246463 0 0 0 RIKKI HUNT TAYLOR CHIEF ACADEMIC OFFICER 190093 0 0 0 0 0 6355 0 11318 0 207766 0 0 0 BRITTANY WAGNER FRIEL PRINCIPAL 154860 0 0 0 0 0 5233 0 22597 0 182690 0 0 0 ZENADA MAHON PRINCIPAL 144052 0 0 0 0 0 5084 0 23158 0 172294 0 0 0 MARIA BOYER SR. DIR, STUDENT SUPPORT SERVICE 144855 0 0 0 0 0 4346 0 13284 0 162485 0 0 0 ROBERT MURPHY SR. DIR OF CURRICULUM, INSTRUCTION 142290 0 0 0 0 0 4269 0 9081 0 155640 0 0 0 EMILY STOETZER PRINCIPAL 141735 0 0 0 0 0 4859 0 9021 0 155615 0 0 0 A REVENUE BONDS (EUPHEMIA L HAYNES PUBLIC CHARTER SCHOOL INC) SERIES 2015 536001131 2015-05-13 21952000 ACQUIRE GEORGIA AVENUE CAMPUS AND REFINANCE DEBT FOR KANSAS AVENUE CAMPUS 0 0 0 A 5662000 21952000 439000 21513000 2015 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 0 1 M&T BANK 16.000000000000 0 0 0 0 1 A 1 FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT, FINANCE AND FACILITIES COMMITTEE WILL REVIEW THE FORM IN DETAIL ALONG WITH THE CHIEF EXECUTIVE OFFICER AND THE CHIEF OPERATING OFFICER. 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 COMPARABLE FOR THE CHIEF EXECUTIVE OFFICER AND TOP MANAGEMENT OFFICIALS AND DEVELOPS COMPENSATION GUIDELINES BASED ON THOSE COMPARABLE. THE BOARD OF TRUSTEES THEN DETERMINES THE COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER 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 PROVIDED TO THE PCSB OF THE SCHOOL AND DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART IX, LINE 11G CONTRACTED STAFF: PROGRAM SERVICE EXPENSES 1,307,168. MANAGEMENT AND GENERAL EXPENSES 40,863. FUNDRAISING EXPENSES 45,482. TOTAL EXPENSES 1,393,513. CONTRACTED BUILDING SERVICES, LEASED: PROGRAM SERVICE EXPENSES 478,709. MANAGEMENT AND GENERAL EXPENSES 4,751. FUNDRAISING EXPENSES 4,895. TOTAL EXPENSES 488,355. CONTRACTED INSTRUCTIONAL FEES: PROGRAM SERVICE EXPENSES 1,423,438. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,423,438. CONTRACTED BUILDING SERVICES, OWNED: PROGRAM SERVICE EXPENSES 137,549. MANAGEMENT AND GENERAL EXPENSES 1,365. FUNDRAISING EXPENSES 1,406. TOTAL EXPENSES 140,320. FUNDRAISING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 96,074. TOTAL EXPENSES 96,074. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 551,180. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 551,180. FORM 990, PART XI, LINE 9: GAIN (LOSS) ON INTEREST RATE SWAP AGREEMENT 558,524. ELH SUPPORT CORPORATION 3600 GEORGIA AVENUE NW WASHINGTON DC 20010 261689749 TO PROVIDE SUPPORT TO EUPHEMIA L. HAYNES PUBLIC CHARTER SCHOOL DC 501(C)(3) LINE 12D, III-O N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0