2024-12-17T10:11:09-06:00 2024-06-30 HAN GROUP LLC 1020 19TH STREET NW SUITE 800 WASHINGTON DC 20036 990 2023-07-01 721581607 COMMUNITIES IN SCHOOLS OF THE NATION'S CAPITAL INC COMM 2023332277 501 SCHOOL STREET SW 800 WASHINGTON DC 20024 RUSTIN LEWIS EXECUTIVE DIRECTOR 2023332277 2024-12-16 1 1 JENNIFER S HAN P00633304 2022937000 2024-12-16 2023 2024-10-15 13:58:12Z RUSTIN LEWIS 501 SCHOOL STREET SW 800 WASHINGTON DC 20024 1737127 0 X WWW.CISNATIONSCAPITAL.ORG X 2004 DC EMPOWERING CHILDREN TO THRIVE ACADEMICALLY AND STAY ENGAGED IN THEIR EDUCATION. X 11 11 22 60 0 0 2125377 1486395 0 241769 0 0 4411 8963 2129788 1737127 0 27558 0 0 1321811 1475880 0 13700 78254 576484 561455 1898295 2078593 231493 -341466 1107873 767737 295263 296593 812610 471144 CIS'S MISSION IS TO EMPOWER CHILDREN BY PROVIDING THE RESOURCES, GUIDANCE, AND OPPORTUNITIES THEY NEED TO SUCCEED IN SCHOOL AND THE ENCOURAGEMENT NEEDED TO REMAIN COMMITTED TO THEIR EDUCATION. 0 0 1646093 27558 241769 COMMUNITIES IN SCHOOLS (CIS) PARTNERS WITH SCHOOLS TO CONNECT STUDENTS WITH ESSENTIAL RESOURCES AND ADDRESS THE SOCIAL, EMOTIONAL, AND ECONOMIC BARRIERS THAT IMPACT THEIR ABILITY TO SUCCEED. CIS BELIEVES THAT EACH STUDENT'S SUCCESS CONTRIBUTES TO POSITIVE CHANGE-STRENGTHENING SCHOOLS, EMPOWERING COMMUNITIES, AND SHAPING EDUCATION POLICY FOR A BRIGHTER FUTURE. CIS SURROUNDS NEARLY 5,000 STUDENTS WITH A COMMUNITY OF SUPPORT EMPOWERING THEM TO STAY IN SCHOOL AND ACHIEVE. 1646093 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 23 0 1 22 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X RUSTIN LEWIS 2023332277 501 SCHOOL STREET SW 800 WASHINGTON DC 20024 MARGARET VASSILIKOS CHAIR (AS OF JUL 2023) 5.00 X X 0 0 0 ANDREW KAY DIRECTOR(THRU JUN 2023); VICE CHAIR 2.00 X X 0 0 0 BRIAN REID-CHAIRTHRU JUN 2023 TREASURER/FIN. CHAIR(AS OF SEP 2023) 2.00 X X 0 0 0 MEGAN CARLYLE SECRETARY 2.00 X X 0 0 0 JOANNE THOMAS ASBILL DIRECTOR 0.50 X 0 0 0 JAMES BROWN DIRECTOR (THRU JUN 2024) 0.50 X 0 0 0 BARBARA COUTURE DIRECTOR (THRU JUN 2024) 0.50 X 0 0 0 AMELIA DEGORY DIRECTOR (AS OF SEP 2023) 0.50 X 0 0 0 DONNA GIVENS DIRECTOR 0.50 X 0 0 0 FAITH GIBSON HUBBARD DIRECTOR 0.50 X 0 0 0 JASON LEECOST DIRECTOR (AS OF SEP 2023) 0.50 X 0 0 0 SU-LIN NICHOLS DIRECTOR (AS OF SEP 2023) 0.50 X 0 0 0 DIANNE RUDO DIRECTOR (AS OF SEP 2023) 0.50 X 0 0 0 RUSTIN LEWIS EXECUTIVE DIRECTOR 40.00 X 160413 0 13600 MONIQUE BAKER PROGRAM DIRECTOR 40.00 X 113358 0 9712 273771 0 23312 2 0 1 0 0 1121 987162 498112 2400 1486395 CONTRACT REVENUE 900099 241769 241769 241769 REIMBURSEMENT 900099 8963 8963 8963 1737127 241769 0 8963 27558 27558 174133 113186 26120 34827 1085352 1013580 49957 21815 13516 12988 488 40 97078 89926 4736 2416 105801 94959 6278 4564 131395 131395 13700 13700 10000 10000 104252 8881 95158 213 989 942 47 40282 30939 9343 4511 3976 535 65431 55613 9818 8612 4242 4317 53 196 196 34629 30059 4000 570 STUDENT SUPPORT SVCS 151054 150655 343 56 DUES AND SUBSCRIPTIONS 10104 8589 1515 2078593 1646093 354246 78254 196505 102744 605804 389862 114501 146955 8466 2828 0 0 182597 125348 1107873 767737 115730 143011 19683 44999 159850 108583 295263 296593 X 465853 139378 346757 331766 812610 471144 1107873 767737 -341466 0 X X 0 1 X 1 0 X 2448108 1945915 2520611 2125377 1486395 10526406 2448108 1945915 2520611 2125377 1486395 10526406 338416 10187990 10526406 241769 0.96790 0.98080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 SECURITY DEPOSITS 18900 RIGHT-OF-USE ASSET - OPERATING LEASE 106448 125348 OPERATING LEASE LIABILITY 108583 108583 X 1756427 19300 19300 1737127 0 1737127 2097893 19300 19300 2078593 0 2078593 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION TOPIC 740-10, INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSES. THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2024 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. THE STATUTE OF LIMITATIONS GENERALLY REMAINS OPEN FOR THREE TAX YEARS WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ORGANIZATION FILES TAX RETURNS. 1 BASIC NEEDS 600 27558 FMV BASIC NEEDS X X 0 0 0 0 0 0 0 1 0 RUSTIN LEWIS EXECUTIVE DIRECTOR 155413 0 5000 0 0 0 3328 0 10272 0 174013 0 0 0 PART I, LINE 7 RUSTIN LEWIS, EXECUTIVE DIRECTOR, WAS AWARDED A BONUS OF $5,000 BASED ON HIS OVERALL POSITIVE PERFORMANCE. EXPENDITURE OF ASSETS FOR EXEMPT PURPOSE 2023-12-31 1646093 COST 0 0 0 0 PART II, LINE 2E: EXPLANATION OF INVOLVEMENT: CIS EXPERIENCED A SIGNIFICANT DECREASE IN REVENUE IN FY2024 COMPARED TO FY2023, DUE TO SEVERAL UNCONDITIONAL MULTI-YEAR GRANTS RECEIVED IN PRIOR YEARS, BUT THE RELATED EXPENSES WERE INCURRED IN FY2024. THIS RESULTED IN A DECREASE OF MORE THAN 25% IN CIS'S NET ASSETS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF FORM 990 IS PRESENTED TO THE EXECUTIVE DIRECTOR AND A DESIGNATED BOARD MEMBER FOR THEIR REVIEW AND CONCURRENCE. FORM 990 IS CIRCULATED TO ALL BOARD MEMBERS BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ANY POSSIBLE CONFLICT OF INTEREST ON THE PART OF A COVERED PERSON SHALL BE FULLY AND PROMPTLY DISCLOSED IN WRITING TO THE CHAIR OF THE AUDIT COMMITTEE. THE FOLLOWING PROCESS WILL THEN BE FOLLOWED IN EVERY INSTANCE IN WHICH A DISCLOSURE IS MADE: (1) THE CHAIR OF THE AUDIT COMMITTEE WILL PROMPTLY SHARE SUCH DISCLOSURE WITH THE EXECUTIVE DIRECTOR AND CHAIR OF THE BOARD; (2) THE AUDIT COMMITTEE WILL CONDUCT AN INVESTIGATION OF THE CIRCUMSTANCES SURROUNDING THE DISCLOSURE WITHIN 15 DAYS; (3) THE AUDIT COMMITTEE WILL REPORT ITS FINDINGS AND SHARE ANY RECOMMENDATIONS WITH THE BOARD AND EXECUTIVE DIRECTOR AT THE NEXT MEETING OF THE BOARD, BUT IN ANY EVENT NO LATER THAN 30 DAYS FOLLOWING COMMENCEMENT OF ITS INVESTIGATION (IN SUCH CASES, WRITTEN COMMUNICATIONS TO BOARD MEMBERS SHALL BE PERMISSIBLE); AND (4) IF REQUIRED, THE BOARD WILL VOTE ON THE MATTER AT THE NEXT REGULARLY OR SPECIALLY SCHEDULED BOARD MEETING. IF IT IS THE CHAIR OF THE AUDIT COMMITTEE WHO HAS THE POSSIBLE CONFLICT, THEN THE BOARD CHAIR WILL APPOINT ANOTHER DIRECTOR TO CONDUCT THE INVESTIGATION. WHEN A POSSIBLE CONFLICT HAS BEEN DISCLOSED, THE BOARD SHALL DETERMINE WHETHER A CONFLICT ACTUALLY EXISTS. WHERE A CONFLICT IS DETERMINED TO EXIST, THE BOARD SHALL DETERMINE WHETHER THE CONTEMPLATED TRANSACTION OR OTHER CONFLICTING INVOLVEMENT MAY NEVERTHELESS BE AUTHORIZED AS JUST. FAIR AND REASONABLE AS TO THE ORGANIZATION, WHICH DETERMINATION MAY BE CONDITIONED UPON THE INSTITUTION OF ADDITIONAL REQUIRED PROCEDURES OR SAFEGUARDS AS PROPOSED TO THE BOARD BY THE AUDIT COMMITTEE TO ENSURE THE MATTER IS JUST, FAIR AND REASONABLE TO THE ORGANIZATION. THE DECISIONS OF THE BOARD ON THESE MATTERS WILL BE GUIDED BY INDEPENDENT COUNSEL AS APPROPRIATE, AND THEIR GUIDING PRINCIPLE SHALL BE THE INTEGRITY AND BEST INTERESTS OF THIS ORGANIZATION, AND THE ADVANCEMENT OF ITS PURPOSES. ANY BOARD MEMBER HAVING A POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHALL NOT VOTE OR USE HIS OR HER PERSONAL INFLUENCE ON THE MATTER, AND SHALL BE RECUSED FROM FINAL DISCUSSION AND VOTING AFTER ANSWERING ALL BOARD QUESTIONS AND FULLY INFORMING THE BOARD OF ALL PERTINENT DETAILS. THE MINUTES OF THE BOARD WILL REFLECT ALL CONFLICT OF INTEREST DISCLOSURES, THE HANDLING AND RESOLUTION OF ANY SUCH DISCLOSURES OR OTHER CONFLICT OF INTEREST ISSUES, AND THE RESULTS OF BOARD VOTING ON SUCH MATTERS (NOTING ABSTENTIONS FROM VOTING AND THE EXISTENCE OF A QUORUM). A MAJORITY VOTE OF THE BOARD PRESENT AT A MEETING AT WHICH A QUORUM IS PRESENT SHALL BE SUFFICIENT TO RESOLVE ANY MATTER BROUGHT TO A VOTE OF THE BOARD IN ACCORDANCE WITH THIS POLICY. DIRECTORS WHO ARE PRESENT AT A MEETING, BUT DUE TO A POTENTIAL CONFLICT OF INTEREST ARE NOT PRESENT AT THE TIME OF A VOTE, SHALL BE CONSIDERED PRESENT AT THE TIME OF THE VOTE FOR PURPOSES OF ESTABLISHING A QUORUM, AS PROVIDED IN THE BYLAWS. TO FURTHER PROMOTE AND FACILITATE THE FULL DISCLOSURE OF POTENTIAL AND ACTUAL CONFLICTS OF INTEREST, EACH COVERED PERSON SHALL COMPLETE AND SIGN THE CONFLICT OF INTEREST STATEMENT, WHICH INDICATES THE COVERED PERSON'S AGREEMENT TO ABIDE BY THE TERMS OF THIS POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS ENGAGED AN INDEPENDENT FIRM IN THE SPRING OF 2023 TO PERFORM A COMPENSATION STUDY OF ALL EMPLOYEES. DR. RUSTIN LEWIS WORKED WITH THEM ON THE STAFF AND THE BOARD CHAIR WORKED DIRECTLY WITH THEM ON THE EXECUTIVE DIRECTOR'S COMPENSATION. IT IS THE BOARD OF DIRECTORS' INTENTION TO HAVE AN OUTSIDE STUDY DONE EVERY THREE YEARS, IN ACCORDANCE WITH STANDARD PRACTICES. THE BOARD CHAIR DRAFTED DR. RUSTIN LEWIS'S PERFORMANCE APPRAISAL FOR DISCUSSION BY THE EXECUTIVE COMMITTEE, ALONG WITH A RECOMMENDATION FOR A SALARY INCREASE. THE AMOUNT WAS DETERMINED BY UTILIZING THE CHART PROVIDED AS PART OF THE 2023 STUDY AND ADVANCING THE SALARIES BY 3% TO ADJUST FOR THE 2024 COST OF LIVING ADJUSTMENT. THE EXECUTIVE COMMITTEE, AFTER THOROUGHLY DISCUSSING DR. RUSTIN LEWIS'S PERFORMANCE THE PRIOR YEAR AND TAKING INTO CONSIDERATION A VARIETY OF FACTORS DECIDED ON AN AMOUNT TO RECOMMEND TO THE BOARD OF DIRECTORS. THE PERFORMANCE APPRAISAL, GOALS FOR FY2025 AND RECOMMENDED SALARY INCREASE WERE PRESENTED TO THE BOARD OF DIRECTORS AT THE JUNE 20, 2024, MEETING. AFTER A THOROUGH DISCUSSION THE BOARD OF DIRECTORS APPROVED THE PROPOSED SALARY INCREASE FOR DR. RUSTIN LEWIS. FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 IS AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE MADE ACCESSIBLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR THE SELECTION OF AUDITORS AND OVERSIGHT OF THE AUDIT. THERE HAVE BEEN NO CHANGES IN THE ORGANIZATION'S OVERSIGHT PROCESS OR SELECTION PROCESS DURING THIS TAX YEAR.