2023-03-14T11:38:27-05:00 2022-06-30 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2021-07-01 582398964 FRIENDSHIP PUBLIC CHARTER SCHOOL INC FRIE 2022811700 1400 FIRST ST NW 300 WASHINGTON DC 20001 PATRICIA BRANTLEY CEO 2022811700 2023-03-13 1 PATRICIA BRANTLEY 999009999 BRANDY L MIKULA CPA P00645694 5173237500 2023-03-16 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z PATRICIA BRANTLEY 1400 FIRST ST NW 300 WASHINGTON DC 20001 136250245 0 X WWW.FRIENDSHIPSCHOOLS.ORG X 1998 DC TO PROVIDE A WORLD-CLASS EDUCATION FOR STUDENTS IN GRADES PRE-K TO 12. 13 11 1156 28 0 0 15217848 21526046 99375953 111852766 -2731827 134157 99426 2737276 111961400 136250245 0 0 0 0 70378335 78958412 0 0 145588 38554157 51161786 108932492 130120198 3028908 6130047 208704133 235088675 163925632 184423880 44778501 50664795 TO PROVIDE A WORLD-CLASS EDUCATION THAT MOTIVATES STUDENTS TO ACHIEVE HIGH ACADEMIC STANDARDS, ENJOY LEARNING AND DEVELOP AS ETHICAL, LITERATE, WELL-ROUNDED AND SELF-SUFFICIENT CITIZENS THAT CONTRIBUTE ACTIVELY TO THEIR COMMUNITIES. 0 0 113961955 114553322 TO PROVIDE QUALITY INSTRUCTION FOR CHILDREN FROM PRE-KINDERGARTEN TO 12TH GRADE FOR APPROXIMATELY 4,900 STUDENTS. 113961955 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 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 152 0 1 1156 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DC X X CATHERINE SANWO-SOMEFUN 2022811700 1400 1ST STREET NW SUITE 300 WASHINGTON DC 20001 GABRIELLE MONTGOMERY TRUSTEE 5.00 X 0 0 0 ANISE WALKER TRUSTEE 5.00 X 0 0 0 JEANETTE MENDES TRUSTEE 5.00 X 0 0 0 ERIC MCKINLEY KING TRUSTEE 5.00 X 0 0 0 DR DEBORAH M MCGRIFF TRUSTEE 5.00 X 0 0 0 DR TRACY GRAY TRUSTEE 5.00 X 0 0 0 CAROL THOMPSON COLE TRUSTEE 5.00 X 0 0 0 CHRIS WHITE TRUSTEE 5.00 X 0 0 0 DR GREGORY PRINCE VICE CHAIR 5.00 X X 0 0 0 DARRIN L GLYMPH TREASURER 7.50 X X 0 0 0 VICTOR E LONG SECRETARY 15.00 X X 0 0 0 DONALD L HENSE CHAIR 20.00 X X 18108 0 5722 PATRICIA A BRANTLEY CEO 40.00 X X 287369 0 91129 CATHERINE SOMEFUN CFO 40.00 X 167910 0 21460 VIELKA SCOTT-MARCUS CAO 40.00 X 188944 0 3037 JAMES WALLER CHIEF OF SCHOOL OPERATIONS 40.00 X 188338 0 15448 KENNETH CHERRY CHIEF OF STAFF 40.00 X 211061 0 18836 DYLAN GRUVER CHIEF OF PEOPLE 40.00 X 164545 0 24788 JOSEPH SPEIGHT JR PRINCIPAL 40.00 X 167846 0 18736 PEGGY EDWARDS-JONES PRINCIPAL 40.00 X 196653 0 25658 ELLEN DALTON GENERAL COUNSEL 40.00 X 174171 0 15516 ZACHARY MORFORD CHEIF OF PERFORMANCE 40.00 X 176466 0 18101 1941411 0 258431 127 0 1 0 BUSY BEE ENVIRONMENTAL SERVICES 7826 EASTERN AVE NW 503 WASHINGTON DC 20012 HVAC MAINTENANCE, HOUSEKEEPING SERVICES 5698692 CONSIGLI CONSTRUCTION CO INC 1250 H STREET NW SUITE 975 WASHINGTON DC 20005 CONSTRUCTION SERVICE 1903559 K12 MANAGEMENT INC 2300 CORPORATE PARK DR HERNDON VA 20171 EDUCATIONAL MANAGEMENT SERVICE 1511875 MICHAEL MARSHALL DESIGN LLC 2201 WISCONSIN AVE NW 305 WASHINGTON DC 20007 ARCHITECTURE AND DESIGN SERVICE 1438984 DC PUBLIC CHARTER SCHOOL BOARD 3333 14TH ST NW 210 WASHINGTON DC 20010 EDUCATIONAL MANAGEMENT OVERSIGHT 1220630 20 18342010 3184036 21526046 PUBLIC REVENUE 611600 110528945 110528945 EXTENDED LEARNING AND CHILD CARE 611600 1323821 1323821 111852766 134157 134157 36720 0 36720 36720 36720 INTEREST RATE SWAP REVENUE 900099 1838396 1838396 MISCELLANEOUS REVENUE 900099 862160 862160 2700556 136250245 114553322 0 170877 1233408 1233408 65239814 59165414 6074400 509168 392503 116665 7051360 6412485 638875 4924662 4472151 452511 74673 74673 139070 139070 39361 39361 6445937 5212657 1233280 4763936 2153049 2465299 145588 408117 387314 20803 11958356 10433061 1525295 589496 469920 119576 5374061 5105358 268703 6762679 6424545 338134 949143 901686 47457 DIRECT STUDENT COSTS 10955834 10955834 TRAINING & RECRUITMENT 1480493 1475978 4515 CHARTER FEE 1220630 1220630 130120198 113961955 16012655 145588 35972833 42222091 5861080 8664973 996486 1385065 6861 43502 192921445 56175264 120159465 136746181 40618259 39929066 3000000 3000000 2089149 3097797 208704133 235088675 10794708 18206534 146462000 142565000 4757405 22351891 1911519 1300455 163925632 184423880 X 44778501 50664795 44778501 50664795 208704133 235088675 6130047 -243753 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14725607 14725607 148072630 42839783 105232847 23258063 9625606 13632457 5689070 3051713 2637357 1176075 658162 517913 136746181 CAPITAL LEASE OBLIGATION 1300455 1300455 X 136206492 -243753 200000 -43753 136250245 0 136250245 130320198 200000 200000 130120198 0 130120198 PART X, LINE 2: IN PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS. 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 IN RECRUITMENT LITERATURE, FLYERS IN PUBLIC PLACES, PRINT AND ELECTRONIC MEDIA. INFORMATION IS AVAILABLE IN ENGLISH AS WELL AS OTHER LANGUAGES, AS APPROPRIATE. LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID: US DEPT OF AGRICULTURE: PASSED THROUGH STATE AGENCY FOR SPECIAL NUTRITION AND COMMODITY PROGRAMS: CHILD NUTRITION CLUSTER $3,307,124 OTHER $467,587 PASSED THROUGH DC PUBLIC SCHOOLS: TITLE I CLUSTER $2,842,472 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS $726,139 STUDENT SUPPORT AND ACADEMIC ENRICHMENT GRANTS $347,352 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $13,358 EDUCATION STABILIZATION FUND $7,601,371 EDUCATING HOMELESS CHILDREN & YOUTH $79,269 PERKINS - CAREER TECHNICAL EDUCATION $240,082 SPECIAL EDUCATION CLUSTER $884,930 COMPREHENSIVE LITERACY STATE DEVELOPMENT K-12 $175,941 CTE WBL ENHANCEMENT $33,438 AMERICAN RESCUE PLAN $92,497 DC OPPORTUNITY SCHOLARSHIP PROGRAM $565,885 US DEPT. OF HEALTH & HUMAN SERVICES $964,565 TOTAL FEDERAL AWARDS $18,342,010 X X X X X 0 1 0 0 0 0 0 0 0 PATRICIA A BRANTLEY CEO 287369 0 0 0 0 0 83489 0 7640 0 378498 0 0 0 KENNETH CHERRY CHIEF OF STAFF 211061 0 0 0 0 0 3911 0 14925 0 229897 0 0 0 PEGGY EDWARDS-JONES PRINCIPAL 196653 0 0 0 0 0 3730 0 21928 0 222311 0 0 0 JAMES WALLER CHIEF OF SCHOOL OPERATIONS 188338 0 0 0 0 0 3606 0 11842 0 203786 0 0 0 ZACHARY MORFORD CHEIF OF PERFORMANCE 176466 0 0 0 0 0 0 0 18101 0 194567 0 0 0 VIELKA SCOTT-MARCUS CAO 188944 0 0 0 0 0 0 0 3037 0 191981 0 0 0 ELLEN DALTON GENERAL COUNSEL 174171 0 0 0 0 0 3528 0 11988 0 189687 0 0 0 CATHERINE SOMEFUN CFO 167910 0 0 0 0 0 3352 0 18108 0 189370 0 0 0 DYLAN GRUVER CHIEF OF PEOPLE 164545 0 0 0 0 0 3249 0 21539 0 189333 0 0 0 JOSEPH SPEIGHT JR PRINCIPAL 167846 0 0 0 0 0 722 0 18014 0 186582 0 0 0 PART I, LINE 4B PATRICIA BRANTLEY RECEIVED SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN CONTRIBUTIONS OF $30,000. A DISTRICT OF COLUMBIA 536001131 NONEAVAIL 2021-04-14 30000000 TO FINANCE CAPITAL PROJECTS AND PAY COSTS OF ISSUANCE 0 0 0 B DISTRICT OF COLUMBIA 536001131 NONEAVAIL 2019-08-28 17200000 TO REIMBURSE AND FINANCE CAPITAL PROJECTS AND TO PAY COSTS OF ISSUANCE 0 0 0 C DISTRICT OF COLUMBIA 536001131 NONEAVAIL 2016-03-30 20915000 TO CURRENT REFUND THE 2015 BONDS. 0 0 0 D DISTRICT OF COLUMBIA 536001131 25483QY30 2016-03-30 63974230 TO CURRENT REFUND PRIOR BONDS, REFINANCE EXISTING LOAN, FINANCE CAP PROJECTS 0 0 0 A 30007929 393110 4307719 105000 25202103 0 0 0 1 B 1127000 17279373 230498 15096734 43000 1909142 0 0 0 1 C 12060000 20915000 410296 20504704 1 0 1 1 D 64307197 4738786 1279485 11731621 49550498 9183 2020 1 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 D 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 1 B 0 1 0 0 1 0 0 0 1 C 0 0 1 1 0 0 0 0 1 D 0 0 1 1 0 0 0 1 1 A 1 B 1 C 1 D 1 PART I(F) THE BONDS CURRENT REFUND SERIES 2003 BONDS (ISSUED NOVEMBER 12, 2003) AND THE SERIES 2006 BONDS (ISSUED DECEMBER 28, 2006) (COLLECTIVELY, THE "PRIOR BONDS"). THE TAXABLE LOAN WAS ISSUED BY COMPASS BANK ON JUNE 30, 2015 (THE "TAXABLE LOAN AND, TOGETHER WITH THE PRIOR BONDS, THE "REFUNDED DEBT"). PART II, LINE 3 THE TOTAL PROCEEDS SHOWN IN PART II, LINE 3 DIFFERS FROM THE ISSUE PRICE SHOWN IN PART I, (E) DUE TO INTEREST EARNINGS ON INVESTED PROCEEDS. PART III, LINE 7 AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORTED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. PART IV, LINE 2(B) THE PORTION OF THE BONDS USED TO CURRENT REFUND THE PRIOR OBLIGATIONS MET THE SIX-MONTH SPENDING EXCEPTION TO REBATE. PART I(F) BONDS WERE ISSUED TO CURRENT REFUND THE 2015 BONDS (ISSUED ON JUNE 30, 2015) PART II, LINE 13 THE BONDS WERE ISSUED FOR A CURRENT REFUNDING PURPOSE ONLY; THEREFORE, NO SUBSTANTIAL DATE OF COMPLETION APPLIES TO THE BONDS. PART III, LINE 7 AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORTED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. PART IV, LINE 2(B) THE BONDS HAVE MET THE 6-MONTH EXCEPTION TO REBATE REQUIREMENT AND, THEREFORE, NO REBATE HAS, OR EVER WILL, BECOME DUE ON THE BONDS. PART II, LINE 3 THE TOTAL PROCEEDS SHOWN IN PART II, LINE 3 DIFFERS FROM THE ISSUE PRICE SHOWN IN PART I, (E) DUE TO INTEREST EARNINGS ON INVESTED PROCEEDS. PART III, LINE 7 AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORTED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. PART III, LINE 7 AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORTED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. PART II, LINE 3 THE TOTAL PROCEEDS SHOWN IN PART II, LINE 3 DIFFERS FROM THE ISSUE PRICE SHOWN IN PART I, (E) DUE TO INTEREST EARNINGS ON INVESTED PROCEEDS. PART IV, LINE 2(C) THE FIFTH YEAR REBATE REPORT WAS PREPARED BY ARBITRAGE REBATE SERVICES, INC. AND DATED APRIL 13, 2021. PART IV, LINE 2(C) THE FIFTH YEAR REBATE REPORT WAS PREPARED BY ARBITRAGE REBATE SERVICES, INC. AND DATED APRIL 27, 2017. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD CHAIR/CEO AND THE HEAD OF THE FINANCE COMMITTEE REVIEW THE 990 ONCE IT IS COMPLETED PRIOR TO BEING FILED. AT THAT TIME, THE FULL FINANCE COMMITTEE AND BOARD OF DIRECTORS IS GIVEN THE OPPORTUNITY TO REVIEW THE 990. AFTER ANY ISSUES ARE ADDRESSED OR CORRECTED, THE CEO SIGNS AND FILES THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C PERIODIC REVIEWS ARE DONE BY THE CHIEF OPERATING OFFICER, THE CHIEF FINANCIAL OFFICER, THE DIRECTOR OF HUMAN RESOURCES, AND THE PROCUREMENT MANAGER ON VENDOR AND FAMILY RELATIONSHIPS IN REGARDS TO EMPLOYMENT, CONTRACTS AND OTHER AGREEMENTS ENTERED ON BEHALF OF FRIENDSHIP PUBLIC CHARTER SCHOOL. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DETERMINES COMPENSATION BY FORMAL AND INFORMAL COMPARATIVE COMPENSATION STUDIES, WHICH INCLUDES A REVIEW OF CHARTER SCHOOLS OF SIMILAR SIZE/COMPLEXITY, OTHER NON PROFITS, AND EDUCATIONAL INSTITUTIONS. THE COMPENSATION PROCESS IS HEADED BY THE FINANCE COMMITTEE, AND THEY SUBMIT THEIR RECOMMENDATIONS TO THE BOARD FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION THROUGH THE PUBLIC CHARTER SCHOOL BOARD, STATE EDUCATION AGENCIES, GUIDESTAR, AND UPON REQUEST.