2025-05-15T11:55:09-05:00 2024-06-30 420714325 RSM US LLP 919 EAST MAIN STREET SUITE 1800 RICHMOND VA 23219 990 2023-07-01 522387329 ST COLETTA SPECIAL EDUCATION PUBLIC CHARTER SCHOOL STCO 2023508680 1901 INDEPENDENCE AVE SE WASHINGTON DC 20003 MICHAEL OLIVARRI CFO 2023508680 2025-05-14 1 1 MEREDITH BELL P01696827 8042822121 2025-05-08 2023 2025-03-06 01:10:19Z MICHAEL RODRIGUES 1901 INDEPENDENCE AVE SE WASHINGTON DC 20003 21686940 0 X WWW.STCOLETTA.ORG X 2004 DC TO SERVE CHILDREN AND ADULTS WITH COGNITIVE DISABILITIES AND SUPPORT THEIR FAMILIES. 8 8 0 8 0 0 2702887 3558198 17580517 18008542 17076 120200 0 0 20300480 21686940 0 0 0 0 13076224 12715449 0 0 302358 7224256 8971491 20300480 21686940 0 0 4246199 5608168 4246199 5608168 0 0 TO EMPOWER CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES TO DISCOVER THEIR FULL POTENTIAL. 0 0 18976585 18008542 OPERATED A PUBLIC CHARTER SCHOOL SERVING 250 STUDENTS WITH COGNITIVE DISABILITIES. 18976585 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MD X MICHAEL OLIVARRI CFO 2023508645 1901 INDEPENDENCE AVE SE WASHINGTON DC 20003 X PEGGY O'BRIEN CHAIR (THRU 10/23) 2.00 0.00 X X 0 0 0 JOSH LEWIS CHAIR (BEG 10/23) 2.00 0.00 X X 0 0 0 JANEL BROWN VICE CHAIR 2.00 0.00 X X 0 0 0 CARLA WARE-EASTERLING SECRETARY 2.00 0.00 X X 0 0 0 FRANCIS CAMPBELL TREASURER 2.00 0.00 X X 0 0 0 CHARLES HENSTENBURG TRUSTEE 2.00 0.00 X 0 0 0 FRANCES SLAUGHTER TRUSTEE 2.00 0.00 X 0 0 0 ADELE ROBEY TRUSTEE 2.00 0.00 X 0 0 0 SHANTA BRYANT TRUSTEE 2.00 0.00 X 0 0 0 MICHAEL RODRIGUES CEO 20.00 20.00 X 0 336486 39678 KAIHEEM MASON COO 20.00 20.00 X 0 210124 9547 MICHAEL OLIVARRI CFO 20.00 20.00 X 0 188018 31491 REBECCA HILL CHIEF OF EXTERNAL AFFAIRS(THRU 5/24) 20.00 20.00 X 0 189193 7520 AMY WARDEN PRINCIPAL 35.00 5.00 X 0 158945 29739 0 1082766 117975 0 0 1 0 ST COLETTA OF GREATER WASHINGTON 1901 INDEPENDENCE AVE SE WASHINGTON DC 20003 MANAGEMENT - SEE SCH. O 21686940 1 659856 2898342 3558198 PER PUPIL ALLOCATION 611600 18008542 18008542 18008542 120200 120200 21686940 18008542 0 120200 10674980 9155157 1270765 249058 1181942 1016295 138620 27027 858527 750817 89580 18130 86065 86065 500227 498691 1536 149170 95926 49254 3990 1848597 1776364 72233 1150351 1092834 57517 156499 110836 45663 STUDENT COSTS 4648183 4648183 ADMINISTRATION FEE 196701 196701 DUES, FEES, LICENSES & 122135 42961 77091 2083 PROFESSIONAL DEVELOPMEN 95983 88853 6723 407 17580 1658 15795 127 21686940 18976585 2407997 302358 0 0 616388 1463094 3629811 4145074 4246199 5608168 4246199 5608168 4246199 5608168 X 0 0 0 0 4246199 5608168 0 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO AFFILIATE 5608168 5608168 X 21686940 0 21686940 0 21686940 21686940 0 21686940 0 21686940 PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE SCHOOL IS CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 501(A)(1). THE SCHOOL HAS ADOPTED THE ACCOUNTING OF UNCERTAINTY IN INCOME TAXES AS REQUIRED BY THE INCOME TAXES TOPIC OF THE FASB ASC. THE TOPIC REQUIRES THE SCHOOL TO DETERMINE WHETHER A TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE SCHOOL HAS ANALYZED ITS TAX POSITIONS AND HAS CONCLUDED THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO ANY UNCERTAIN TAX POSITIONS TAKEN ON RETURNS FILED FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. THE SCHOOL IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT BELIEVES THAT THERE IS A REASONABLE POSSIBILITY THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE MATERIALLY IN THE NEXT 12 MONTHS. THE SCHOOL WILL ACCOUNT FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF TAX EXPENSE. THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL AUTHORITIES FOR THREE YEARS FROM THE FILING DATE. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL'S NON-DISCRIMINATION POLICY IS PUBLICIZED ON ITS PUBLICLY ACCESSIBLE WEBSITE AT ALL TIMES. ST. COLETTA OF GREATER WASHINGTON PROHIBITS DISCRIMINATION ON THE BASIS OF A STUDENT'S RACE, COLOR, RELIGION, NATIONAL ORIGIN, LANGUAGE SPOKEN, INTELLECTUAL OR ATHLETIC ABILITY, MEASURES OF ACHIEVEMENT OR APTITUDE, OR STATUS AS A STUDENT WITH SPECIAL NEEDS. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVED THE FOLLOWING FROM GOVERNMENTAL AGENCIES: DISTRICT OF COLUMBIA PUBLIC CHARTER SCHOOLS LOCAL APPROPRIATION OF $17,103,042, DISTRICT OF COLUMBIA PUBLIC CHARTER SCHOOLS SUPPLEMENTAL FUNDING OF $905,500, MEDICAID REIMBURSEMENTS OF $1,136,774 AND FEDERAL ENTITLEMENTS OF $761,568. 0 0 0 0 0 0 0 0 0 MICHAEL RODRIGUES CEO 0 335048 0 250 0 1188 0 12155 0 27523 0 376164 0 0 KAIHEEM MASON COO 0 209604 0 250 0 270 0 8410 0 1137 0 219671 0 0 MICHAEL OLIVARRI CFO 0 186994 0 250 0 774 0 7810 0 23681 0 219509 0 0 REBECCA HILL CHIEF OF EXTERNAL AFFAIRS(THRU 5/24) 0 187755 0 250 0 1188 0 7520 0 0 0 196713 0 0 AMY WARDEN PRINCIPAL 0 157859 0 750 0 336 0 5801 0 23938 0 188684 0 0 PART I, LINE 3 THE RELATED ENTITY, SAINT COLETTA OF GREATER WASHINGTON INC, SHARES ITS PAID PERSONNEL WITH THE SCHOOL. SAINT COLETTA OF GREATER WASHINGTON INC USES THE FOLLOWING TO ESTABLISH THE COMPENSATION OF ITS CEO: FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION A, LINE 1A COMMITTEES OF TRUSTEES: THE BOARD OF TRUSTEES, BY RESOLUTION ADOPTED BY A MAJORITY OF THE TRUSTEES IN OFFICE, MAY DESIGNATE AND APPOINT FROM AMONG ITS MEMBERS SUCH COMMITTEES AS ARE DEEMED DESIRABLE, EACH OF WHICH SHALL CONSIST OF TWO OR MORE TRUSTEES, WHICH COMMITTEES, TO THE EXTENT PROVIDED IN SAID RESOLUTION, SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD OF TRUSTEES, IN THE MANAGEMENT OF THE SCHOOL, PROVIDED, HOWEVER, THAT NO SUCH COMMITTEE SHALL HAVE ANY POWER PROHIBITED BY LAW OR THE POWER: A. TO CHANGE THE PRINCIPAL OFFICE OF THE SCHOOL; B. TO AMEND OR AUTHORIZE THE AMENDMENT OF THESE BYLAWS; C. TO ELECT OFFICERS REQUIRED BY LAW OR THESE BYLAWS TO BE ELECTED BY THE TRUSTEES, TO FILL VACANCIES IN ANY SUCH OFFICE OR TO SUPERVISE THE PERFORMANCE OF THE HEAD OF THE SCHOOL; D. TO CHANGE THE SIZE OF THE BOARD OF TRUSTEES OR TO FILL VACANCIES IN THE BOARD OF TRUSTEES; E. TO REMOVE OF OFFICERS OR TRUSTEES FROM OFFICE; F. TO AUTHORIZE A SALE OR OTHER DISPOSITION OF ALL OR SUBSTANTIALLY ALL THE PROPERTY AND BUSINESS OF THE SCHOOL; OR G. TO AUTHORIZE THE LIQUIDATION OR DISSOLUTION OF THE SCHOOL. FORM 990, PART VI, SECTION A, LINE 3 THE SCHOOL HAS CONTRACTED WITH SAINT COLETTA OF GREATER WASHINGTON (SCGW) TO PERFORM ALL MANAGEMENT FUNCTIONS OF THE SCHOOL. PURSUANT TO THE MANAGEMENT AGREEMENT BETWEEN THE SCHOOL AND SCGW, WHICH MANAGES THE PROGRAM AND PROVIDES OPERATION ASSISTANCE TO THE SCHOOL. AS SUCH, SCGW HAS EXCLUSIVE AUTHORITY OVER THE MANAGEMENT RESPONSIBILITIES, ACCOUNTING, BANK ACCOUNTS, FINANCIAL REPORTING AND RECORDKEEPING OF THE SCHOOL. ALL EMPLOYEES LISTED IN PART VII, SECTION A RECEIVED THE COMPENSATION PRESENTED FROM SCGW. FORM 990, PART VI, SECTION A, LINE 6 SAINT COLETTA OF GREATER WASHINGTON IS THE SOLE CORPORATE MEMBER OF ST. COLETTA SPECIAL EDUCATION PUBLIC CHARTER SCHOOL. FORM 990, PART VI, SECTION A, LINE 7A SAINT COLETTA OF GREATER WASHINGTON HAS THE POWER TO APPOINT OR DISMISS TRUSTEES OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD MANAGES AND GOVERNS THE AFFAIRS AND ACTIVITIES OF THE SCHOOL AND MAKES SUCH RULES AND REGULATIONS WHICH ARE CONSISTENT WITH THE LAW, THE CORPORATION'S ARTICLES OF INCORPORATION, THE CHARTER, AND BYLAWS, SUBJECT TO APPROVAL BY SAINT COLETTA OF GREATER WASHINGTON. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY MANAGEMENT AND THE BOARD OF TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THERE IS AN ONGOING REQUIREMENT OF FULL DISCLOSURE IN THE ORGANIZATION'S BY-LAWS. IN ADDITION, THE CONFLICT OF INTEREST POLICY IS REVIEWED BY THE BOARD OF TRUSTEES EACH YEAR, AND EACH MEMBER MAKES ANY APPROPRIATE DISCLOSURE AND SIGNS A FORM ACKNOWLEDGING THEIR UNDERSTANDING AND COMPLIANCE WITH THE POLICY UPON JOINING THE BOARD OF TRUSTEES, WHICH IS UPDATED ANNUALLY. ANY TRUSTEE, OFFICER, OR COMMITTEE MEMBER HAVING AN INTEREST IN A CONTRACT, OTHER TRANSACTION OR PROGRAM PRESENTED TO OR DISCUSSED BY THE BOARD OR COMMITTEE FOR AUTHORIZATION, APPROVAL OR RATIFICATION SHALL MAKE A PROMPT, FULL AND FRANK DISCLOSURE OF HIS OR HER INTEREST TO THE BOARD OR COMMITTEE PRIOR TO ITS ACTING ON SUCH CONTRACT OR TRANSACTION. SUCH DISCLOSURE SHALL INCLUDE RELEVANT AND MATERIAL FACTS KNOWN TO SUCH PERSON ABOUT THE CONTRACT OR TRANSACTION, WHICH MIGHT REASONABLY BE CONSTRUED TO BE ADVERSE TO THE ORGANIZATION'S INTERESTS. THE BODY TO WHICH SUCH DISCLOSURE IS MADE SHALL THERE UPON DETERMINE, BY MAJORITY VOTE, WHETHER THE DISCLOSURE SHOWS THAT A CONFLICT OF INTEREST EXISTS OR CAN BE REASONABLY CONSTRUED TO EXIST. IF A CONFLICT IS DEEMED TO EXIST, SUCH PERSON SHALL NOT VOTE ON, NOR USE HIS OR HER PERSONAL INFLUENCE ON, NOR BE PRESENT FOR DELIBERATIONS ON SUCH CONTRACT OR TRANSACTION, EXCEPT TO PRESENT FACTUAL INFORMATION OR TO RESPOND TO QUESTIONS AS DEEMED NECESSARY BY THE BOARD OR BOARD COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST, AND THROUGH OTHER ORGANIZATIONS SUCH AS THE PUBLIC CHARTER SCHOOL BOARD. FORM 990, PART VII, SECTION B: INDEPENDENT CONTRACTOR COMPENSATION - UNDER THE MANAGEMENT AGREEMENT, SCGW PROVIDES FACILITIES, EQUIPMENT, PERSONNEL, FINANCIAL MANAGEMENT, OPERATING SERVICES AND SUPPLIES TO THE SCHOOL FOR A MONTHLY FEE EQUAL TO THE REVENUE AND SUPPORT OF THE SCHOOL. THE TOTAL OF THESE FEES IS SHOWN IN COLUMN (C). SAINT COLETTA OF GREATER WASHINGTON 1901 INDEPENDENCE AVE SE WASHINGTON DC 20003 560968224 SPECIAL EDUCATION SCHOOL VA 501(C)(3) LINE 2 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0