2024-05-10T10:49:52-04:00 2023-06-30 462108854 KENDALL PREBOLA AND JONES LLC PO BOX 259 BEDFORD PA 155220259 990 2022-07-01 522103442 THE NEXT STEP PUBLIC CHARTER SCHOOL NEXT 2023192249 3047 15TH STREET NW WASHINGTON DC 20009 VIVIAN ROBLEDO EXECUTIVE DIRECTOR 2023192249 2024-05-09 true VIVIAN ROBLEDO 999009999 true JAMIE M MEARKLE CPA P00864606 8146231880 2024-05-09 2022 2023-04-26 12:10:37Z VIVIAN ROBLEDO 3047 15TH STREET NW WASHINGTON DC 20009 12906793 false X WWW.NEXTSTEPPCS.ORG X 1998 DC 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. 10 8 104 12 0 887847 2353683 9280183 10432492 1865 100328 17156 18991 10187051 12905494 17152 2668 0 6082488 6070020 0 56462 2324164 2730302 8423804 8802990 1763247 4102504 19225814 23662831 564394 898907 18661420 22763924 X TO PROVIDE STUDENTS WHO FACE EXTRAORDINARY CHALLENGES AND WHO ARE NOT SUPPORTED IN TRADITIONAL HIGH SCHOOLS THE OPPORTUNITY TO CONTINUE THEIR EDUCATION. false false 7587772 10432492 FOR 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, COMMIT THE ENTIRE SCHOOL COMMUNITY TO ASSISTING ACHIEVEMENT IN ACADEMIC, PERSONAL, AND CAREER DOMAINS. THIS CHARTER SCHOOL "PROVIDES STUDENTS WHO FACE EXTRAORDINARY CHALLENGES AND WHO ARE NOT SUPPORTED IN TRADITIONAL HIGH SCHOOLS WITH THE OPPORTUNITY TO CONTINUE THEIR EDUCATION," AS DECLARED IN THE MISSION STATEMENT. 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, AS WELL AS 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. 7587772 true true false false false false false false false false true false false false true true true false true false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 23 0 104 true false false false false false false false false false false false false X 10 8 false false false false false false false true true false false true true true true true true true false false X X MONIQUE MITCHELL 2023192249 3047 15TH STREET NW WASHINGTON DC 20009 STEVE CARTWRIGHT CHAIRPERSON 2.00 X X 0 0 0 CELINE FEJERAN VICE CHAIR 2.00 X X 0 0 0 JOHN INGOLD TREASURER 2.00 X X 0 0 0 YENISEY RODRIGUEZ SECRETARY 2.00 X X 0 0 0 FERNANDO LUIS MEJIA FIGUEROA-STUDEN REP - DIRECT 2.00 X 0 0 0 HOUSNATOU VOLOGUEM - STUDENT REP - DIRECT 2.00 X 0 0 0 VANESSA MENDOZA DIRECTOR 2.00 X 0 0 0 DONTE BROOKS DIRECTOR 2.00 X 0 0 0 MICHAEL CUELLAR - STAFF REP - DIRECT 40.00 X 106020 0 12593 VITA SOTO - STAFF REP DIRECTOR 40.00 X 80151 0 24119 NAOMI WATSON - OUTGOING SECRETARY 2.00 X X 0 0 0 SARAH LEHAR - OUTGOING DIRECTOR 2.00 X 0 0 0 CARLOS HERNANDEZ - OUTGOING DIRECTOR 2.00 X 0 0 0 MARIO MARQUEZ - OUTGOING DIRECTOR 2.00 X 0 0 0 VIVIAN ROBLEDO EXECUTIVE DI 40.00 X 164856 0 531 MONIQUE MITCHELL - CHIEF OPERATING OF 40.00 X 83903 0 16725 TAUNYA MELVIN - OUTGOING - CHIEF OPERATING OF 40.00 X 131825 0 27668 NICOLE GIBBS - ESL TEACHER DAY SCHOOL 40.00 X 104784 0 10663 JOSUE TORRES GED TEACHER 40.00 X 102016 0 15263 MARIA SUBER - DIRECTOR OF HUMAN RESOUR 40.00 X 106652 0 29446 MARIA P GATICA RIQUELME - DIR CURRI INSTRUCTION 40.00 X 103003 0 10593 JOSHUA BROWN SENIOR DIREC 40.00 X 104491 0 10909 1087701 158510 8 false true false LUNCHERAS DI SI 1717 N STREET NW STE 1 WASHINGTON DC 20036 FOOD SERVICE 172512 SECUREMEDY INC 8507 OXON HILL RD STE 101 FORT WASHINGTON MD 20744 SECURITY 102621 2 2305137 48546 2353683 PER PUPIL FUNDING ALLOCATION 611710 8767330 8767330 PER PUPIL FACILITY ALLOWANCE 611710 1665162 1665162 10432492 101477 101477 150 1299 -1149 -1149 -1149 PROPERTY TAX REBATE 900099 15946 15946 CREDIT CARD REWARDS 900099 3045 3045 18991 12905494 10450334 101477 2668 2668 394064 165614 187046 41404 4629117 4294137 334980 139613 129651 8862 1100 506689 470534 32162 3993 400537 357474 39778 3285 57368 57368 192346 192346 376887 249154 127733 51856 51856 92133 80123 8932 3078 63399 57645 5562 192 513064 466498 45015 1551 4108 4108 429132 390184 37650 1298 44387 15392 28944 51 STUDENT MATERIALS 242089 242089 STUDENT FOOD 224347 224347 STAFF DEVELOPMENT 147491 134511 12980 AUTHORIZER FEE 101307 92392 8915 190388 159395 30483 510 8802990 7587772 1158756 56462 11347337 13979875 230515 6570 51147 2168910 94313 86568 11567617 4468027 7457857 7099590 44645 321318 19225814 23662831 564394 602209 11763 284935 564394 898907 X 18645606 22748977 15814 14947 18661420 22763924 19225814 23662831 4102504 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1027230 1027230 9250865 3378386 5872479 8000 8000 1281522 1081641 199881 7099590 LEASE LIABILITY 284935 284935 X 12905494 12905494 12905494 8802990 8802990 8802990 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 NEXT STEP PUBLIC CHARTER SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2023, 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, 2023, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2019 THROUGH 2021 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, 2023, 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 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 4 THE 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 6 THE 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. X X X X false false false false false false false true false VIVIAN ROBLEDO EXECUTIVE DIRECTOR 148676 15900 280 531 165387 TAUNYA MELVIN - OUTGOING - CHIEF OPERATING OFFICER 121755 9500 570 10881 16787 159493 SCHEDULE J, PAGE 1, PART I, LINE 7 PERFORMANCE BONUSES OF 10,000 WERE ISSUED TO THE TWO INDIVIDUALS LISTED IN PART II. STIPENDS FOR ADDITIONAL SERVICES PROVIDED OUTSIDE THE SCOPE OF THEIR JOB DESCRIPTION 5,400. A SIGNING BONUS OF 10,000 WAS ISSUED. FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS CONSIST OF INDIVIDUALS WHO SERVED ON THE BOARD OF DIRECTORS. FORM 990, PAGE 2, PART III, LINE 4A FOR 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, COMMIT THE ENTIRE SCHOOL COMMUNITY TO ASSISTING ACHIEVEMENT IN ACADEMIC, PERSONAL, AND CAREER DOMAINS. THIS CHARTER SCHOOL "PROVIDES STUDENTS WHO FACE EXTRAORDINARY CHALLENGES AND WHO ARE NOT SUPPORTED IN TRADITIONAL HIGH SCHOOLS WITH THE OPPORTUNITY TO CONTINUE THEIR EDUCATION," AS DECLARED IN THE MISSION STATEMENT. 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, AS WELL AS 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 11B RELEVANT 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 12C DURING 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 15A THE 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 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 IS MADE AVAILABLE UPON REQUEST AND IS AVAILABLE ON DCPCSB.ORG FOR PUBLIC INSPECTION.