2023-05-10T20:37:21-04:00 2022-06-30 462108854 KENDALL PREBOLA AND JONES LLC PO BOX 259 BEDFORD PA 155220259 990 2021-07-01 201302458 APPLETREE EARLY LEARNING PUBLIC CHARTER SCHOOL APPL 2025261503 1801 MISSISSIPPI AVE SE WASHINGTON DC 20020 WILLIAM J MCCARTHY BOARD CHAIR 2024883990 2023-05-03 true WILLIAM MCCARTH XXX-XX-XXXX RICHARD M JONES CPA P00621721 8146231880 2023-05-03 X 2021 2023-04-26 12:10:37Z WILLIAM J MCCARTHY 1801 MISSISSIPPI AVE SE WASHINGTON DC 20020 13691916 false X WWW.APPLETREEINSTITUTE.ORG/SCHOOL X 2004 DC THE APPLETREE EARLY LEARNING PUBLIC CHARTER SCHOOL WAS INCORPORATED EXCLUSIVELY FOR EDUCATIONAL PURPOSES. THE MISSION OF THE CHARTER SCHOOL IS TO CLOSE THE ACHIEVEMENT GAP BEFORE CHILDREN GET TO KINDERGARTEN BY PROVIDING THREE AND FOUR YEAR OLDS WITH THE SOCIAL, EMOTIONAL, AND COGNITIVE FOUNDATIONS THAT WILL ENABLE THEM TO SUCCEED IN SCHOOL. 11 10 177 10 0 4239688 2559293 10420549 11127837 -1045 4786 0 14659192 13691916 0 0 8284235 8869435 0 13126 3758877 4577817 12043112 13447252 2616080 244664 18411315 18608315 6437991 6390327 11973324 12217988 X TO CLOSE THE ACHIEVEMENT GAP BEFORE CHILDREN GET TO KINDERGARTEN BY PROVIDING THREE AND FOUR-YEAR-OLD CHILDREN WITH THE SOCIAL, EMOTIONAL, AND COGNITIVE FOUNDATIONS THAT WILL ENABLE THEM TO SUCCEED IN SCHOOL. false false 11919736 11127837 THE CHARTER SCHOOL IS OPEN TO ANY WASHINGTON, DC CHILD IN PRE-SCHOOL AND PRE-KINDERGARTEN AND ADMISSION IS FREE. THE CHARTER SCHOOL CURRENTLY SERVES 492 CHILDREN AT SIX PUBLIC CHARTER PRESCHOOL CAMPUSES ACROSS THE DISTRICT. IN 2020, THE CHARTER SCHOOL SUCCESSFULLY CONCLUDED ITS FIFTEEN- YEAR CHARTER REVIEW WITH ITS AUTHORIZER, THE DC PUBLIC CHARTER SCHOOL BOARD, AND RECEIVED A CHARTER RENEWAL FOR AN ADDITIONAL FIFTEEN YEARS. THE CHARTER SCHOOL UTILIZES THE COMPREHENSIVE AND EVIDENCE-BASED EVERY CHILD READY INSTRUCTIONAL MODEL THAT WAS DEVELOPED BY APPLETREE INSTITUTE FOR EDUCATION INNOVATION WITH THE ASSISTANCE OF AN INVESTING IN INNOVATION (I3) GRANT FROM THE US DEPARTMENT OF EDUCATION. THE MODEL BUILDS LANGUAGE, LITERACY, AND MEMORY SKILLS USING REGULAR ASSESSMENTS AND DATA OUTCOMES THROUGHOUT THE SCHOOL YEAR. EMPHASIS IS PLACED ON STUDENT GROWTH, DIFFERENTIATED BY AN INDIVIDUAL STUDENT'S BASELINE KNOWLEDGE. THE CHARTER SCHOOL'S PRIMARY SOURCES OF SUPPORT ARE LOCAL APPROPRIATIONS FOR CHARTER SCHOOLS FROM THE DISTRICT OF COLUMBIA. THE CHARTER SCHOOL ALSO RECEIVES FEDERAL FUNDING THROUGH THE OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION. 11919736 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 true false false false false false false false false false false false false false false false true false false false true 29 0 177 true false false false false false false false false false false false false X 11 10 false false false false false false false true true false false true true true true true true true false false X X X WILLIAM J MCCARTHY 2025261503 1801 MISSISSIPPI AVE SE WASHINGTON DC 20020 PAULA YOUNG SHELTON BOARD VICE C 2.00 X X 0 0 0 BRIDGET BRADLEY GRAY TREASURER 2.00 X X 0 0 0 KAREN DAVENPORT DIRECTOR 2.00 X 0 0 0 CELIA MARTIN DIRECTOR 2.00 X 0 0 0 MATTHEW DOWNS DIRECTOR 2.00 X 0 0 0 SKYLE PEARSON DIRECTOR 2.00 X 0 0 0 SARA GLENN DIRECTOR 2.00 X 0 0 0 JENNIFER MCKINNEY DIRECTOR 2.00 X 0 0 0 JOI ROBINS DIRECTOR 2.00 X 0 0 0 EMILY SYLAK-GLASSMAN DIRECTOR 2.00 X 0 0 0 ANDREA MONTGOMERY - OUTGOING DIRECTOR 2.00 X 0 0 0 JACEK PRUSKI - OUTGOING DIRECTOR 2.00 X 0 0 0 WILLIAM J MCCARTHY BOARD CHAIR 0.00 40.00 X X 0 250436 33575 JAMIE MILES VICE PRESIDE 18.00 22.00 X 78845 93573 10193 THOMAS KEANE JR SECRETARY 3.00 37.00 X 12340 168517 24851 RITA CHAPIN ASSISTANT TR 8.00 32.00 X 35455 138315 30115 JOHN MOORE - DIRECTOR OF HR AND TECHN 18.00 22.00 X 62292 73364 15222 AJA MILLS - SCHOOL LEADERSHIP C 38.00 2.00 X 108236 5624 14340 CHARLES CRABTREE - PRINCIPAL INSTRUCTIONA 35.00 5.00 X 98413 15000 10968 TERICA ALLEYNE - PRINCIPAL INSTRUCTIONA 40.00 X 113154 0 27726 REBECCA KIMPORT - DIRECTOR OF PROFESSIONAL 18.00 22.00 X 49678 58806 13277 558413 803635 180267 3 false true false GENUINE FOOD LAB LLC 411 CONGRESS STREET PORTLAND ME 04101 FOOD 287888 BK CLEANING SERVICES LLC 3739 CAPULET TERRACE SILVER SPRING MD 20906 CLEANING 263555 ED-OPS 1611 CONNECTICUT AVE NW STE 200 WASHINGTON DC 20009 ACCOUNTING 149137 YOUNG & WELL 932 HUNGERFORD DRIVE SUITE 18A ROCKVILLE MD 20850 SPED 143409 4 1948768 610525 2559293 PER PUPIL FUNDING 611710 10763139 10763139 STUDENT ACTIVITY FEES 611710 192136 192136 MEDICAID PROGRAM 611710 172562 172562 11127837 4786 4786 13691916 11127837 4786 144341 62449 81892 6913716 6455510 445080 13126 249697 223430 26267 891143 797399 93744 670538 601319 69219 18667 18667 242791 59073 183718 507064 298853 208211 19650 19650 354689 265779 88910 41673 15069 26604 1858863 1728230 130633 19274 19274 530792 530792 49544 49544 FOOD SERVICE 368834 368834 OTHER STUDENT COSTS 151983 151983 AUTHORIZER FEES 106168 90243 15925 STUDENT MATERIALS 98810 98810 209015 133039 75976 13447252 11919736 1514390 13126 714614 1259977 5411398 5272106 609049 411173 2067091 2376608 111439 146851 11875177 3041764 9049833 8833413 141314 118187 306577 190000 18411315 18608315 909523 681283 420 420 3535000 3535000 1878962 1878962 15397 3264 98689 291398 6437991 6390327 X 11865026 12215095 108298 2893 11973324 12217988 18411315 18608315 244664 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1491125 1491125 4942116 658949 4283167 4621103 2024740 2596363 582762 358075 224687 238071 238071 8833413 DUE TO RELATED PARTY 200515 DEFERRED RENT ABATEMENT 90883 291398 X 13691916 13691916 13691916 13447252 13447252 13447252 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 SCHOOLS 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 CHARTER SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2022, 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, 2022, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2018 THROUGH 2020 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 SCHOOLS POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. AS OF JUNE 30, 2022, 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 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 WILLIAM J MCCARTHY BOARD CHAIR 248808 1628 33575 284011 JAMIE MILES VICE PRESIDENT 78845 91945 1628 10193 89038 93573 THOMAS KEANE JR SECRETARY 12340 166889 1628 24851 37191 168517 RITA CHAPIN ASSISTANT TREASURER 35455 136687 1628 30115 65570 138315 JOHN MOORE - DIRECTOR OF HR AND TECHNOLOGY 62292 71736 1628 15222 77514 73364 SCHEDULE J, PAGE 1, PART I, LINE 7 EMPLOYEES WERE PAID BONUSES TO VACCINATE THEMSELVES DURING THE COVID PANCEMIC SCHEDULE J, PART III THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE CHIEF OF SCHOOLS COMPENSATION USING COMPARABILITY DATA AND THEY CONTEMPORANEOUSLY DOCUMENT THE DELIBERATION AND THEIR RECOMMENDATION FOR THE FULL BOARD. THE COMPENSATION OF THE CHIEF OF SCHOOLS FOR THE NEXT SCHOOL YEAR IS THEN DISCUSSED, FINALIZED AND APPROVED BY THE FULL BOARD. A DISTRICT OF COLUMBIA 536001131 2010-11-23 3535000 PCS CONSTRUCTION true true true A 3535000 329275 3205725 2011 false false true true A false false false false false false false A false false false false false false false false false A false PURPOSE OF ISSUE DESCRIPTION DISTRICT OF COLUMBIA PCS CONSTRUCTION ADDITIONAL INFORMATION DISTRICT OF COLUMBIA ON NOVEMBER 23, 2010, THE DISTRICT OF COLUMBIA ISSUED AND SOLD QUALIFIED SCHOOL CONSTRUCTION REVENUE BONDS (QSCB PER CODE SECTION 54F(A) (3) OF THE INTERNAL REVENUE CODE), APPLETREE EARLY LEARNING PUBLIC CHARTER SCHOOL ISSUE, (TAXABLE-TAX CRDIT BONDS) SERIES 2010, WITH NO EFFECTIVE INTEREST RATE. THE BOND ISSUE AND FACE AMOUNT WERE BOTH FOR A TOTAL OF 3,535,000 AND A TERM OF SEVENTEEN (17) YEARS WITH MATURITY ON DECEMBER 1, 2027, AND WERE SOLD TO THE MANUFACTURERS AND TRADERS TRUST COMPANY, THE PROCEEDS OF WHICH WERE LOANED TO THE CHARTER SCHOOL BY THE DISTRICT OF COLUMBIA GOVERMENT PURSUANT TO SECTION 490 OF THE DISTRICT OF COLUMBIA HOME RULE ACT. THE BOND PROCEEDS WERE USED TO FINANCE BUILDING IMPROVEMENTS AND RELATED CAPITAL EXPENDITURES AT 138 12TH STREET, NE, WASHINGTON, DC (LINCOLN PARK), AND AT 2015-2017 SAVANNAH TERRACE, SE, WASHINGTON, DC (DOUGLAS KNOLL), AS WELL AS TO PAY FOR CERTAIN BOND ISSUANCE COSTS. THE INTEREST RATE ON THE BONDS WAS DETERMINED BY TAKING THE SUM OF THE PURCHASERS (M & T BANK) FIVE-YEAR COST OF FUNDS RATE,PLUS 3.50%, LESS THE TAX CREDIT RATE OF 5.37%, RESULTING IN A ZERO (0%) INTEREST RATE TO THE CHARTER SCHOOL. THE BONDS HAVE THREE SCHEDULED CALL DATES OF DECEMBER 1, 2015, 2020, AND 2025. COMMENCING ON DECEMBER 1, 2010, THE CHARTER SCHOOL WAS REQUIRED TO DEPOSIT TO A SINKING FUND, EQUAL MONTHLY INSTALLMENTS IN THE AMOUNT OF 18,316 OVER THE TERM OF THE BONDS SUFFICIENT TO PAY THE PRINCIPAL AT BOND MATURITY. THE SINKING FUND DEPOSITS ARE INVESTED IN A MONEY MARKET ACCOUNT WITH M&T BANK WITH A MAXIMUM SINKING FUND YIELD OF 3.86%. THE BOND OBLIGATION IS GUARANTEED BY THE APPLETREE EARLY LEARNING PUBLIC CHARTER SCHOOL THROUGH A FIRST PRIORITY LIEN ON IT PER-PUPIL FACILITIES REVENUES, AS WELL AS AN INTEREST IN ALL PERSONAL PROPERTY AND BUSINESS ASSEST AT THE TWO CAMPUSES FOR WHOM THE BONDS ARE BEING ISSUED. THE LOAN AGREEMENT CONTAINS CERTAIN RESTRICTED, FINANCIAL, AND NONFINANCIAL COVENANTS. THE BOND OBLIGATION IS ALSO GUARANTEED BY THE APPLETREE INSTITUTE FOR EDUCATION INNOVATION THROUGH A SENIOR DEED OF TRUST, ASSIGNMENT AND SECURITY AGREEMENT RELATING TO THE TRACT OF LAND TOGETHER WITH IMPROVEMENTS LOCATED AT 138 12TH STREET, NE, WASHINGTON, DC. THE INSTITUTE IS REQUIRED TO MEET CERTAIN DEBT SERVICE COVERAGE RATIOS AS MEASURED ON AN ANNUAL BASIS. FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS REPRESENT BOARD MEMBERS THAT SERVED DURING THE YEAR. FORM 990, PAGE 2, PART III, LINE 4A THE CHARTER SCHOOL IS OPEN TO ANY WASHINGTON, DC CHILD IN PRE-SCHOOL AND PRE-KINDERGARTEN AND ADMISSION IS FREE. THE CHARTER SCHOOL CURRENTLY SERVES 492 CHILDREN AT SIX PUBLIC CHARTER PRESCHOOL CAMPUSES ACROSS THE DISTRICT. IN 2020, THE CHARTER SCHOOL SUCCESSFULLY CONCLUDED ITS FIFTEEN- YEAR CHARTER REVIEW WITH ITS AUTHORIZER, THE DC PUBLIC CHARTER SCHOOL BOARD, AND RECEIVED A CHARTER RENEWAL FOR AN ADDITIONAL FIFTEEN YEARS. THE CHARTER SCHOOL UTILIZES THE COMPREHENSIVE AND EVIDENCE-BASED EVERY CHILD READY INSTRUCTIONAL MODEL THAT WAS DEVELOPED BY APPLETREE INSTITUTE FOR EDUCATION INNOVATION WITH THE ASSISTANCE OF AN INVESTING IN INNOVATION (I3) GRANT FROM THE US DEPARTMENT OF EDUCATION. THE MODEL BUILDS LANGUAGE, LITERACY, AND MEMORY SKILLS USING REGULAR ASSESSMENTS AND DATA OUTCOMES THROUGHOUT THE SCHOOL YEAR. EMPHASIS IS PLACED ON STUDENT GROWTH, DIFFERENTIATED BY AN INDIVIDUAL STUDENT'S BASELINE KNOWLEDGE. THE CHARTER SCHOOL'S PRIMARY SOURCES OF SUPPORT ARE LOCAL APPROPRIATIONS FOR CHARTER SCHOOLS FROM THE DISTRICT OF COLUMBIA. THE CHARTER SCHOOL ALSO RECEIVES FEDERAL FUNDING THROUGH THE OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION. FORM 990, PAGE 6, PART VI, LINE 11B THE CHIEF OPERATING OFFICER REVIEWS THE DRAFT FORM 990 INFORMATION TAX RETURN, AS PREPARED BY THE ACCOUNTANTS/AUDITORS. ONCE REVIEWED, THE 990 TAX RETURN IS FORWARDED TO THE FINANCE COMMITTEE FOR REVIEW AND THEY RECOMMEND IT TO THE FULL BOARD OF DIRECTORS FOR ACCEPTANCE. ONCE APPROVED BY THE FULL BOARD, THE 990 TAX RETURN IS EXECUTED BY THE BOARD CHAIR. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS CONSTANTLY MONITORED BY ADMINISTRATION PERSONNEL AND THE BOARD OF DIRECTORS THROUGH REVIEW AND APPROVAL PROCEDURES. ANNUALLY BOARD MEMBERS AND STAFF COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS OR CIRCUMSTANCES WHICH THE BOARD OR STAFF MEMBER BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST. PROCEDURES; A.PRIOR TO BOARD ACTION ON A CONTRACT OR OTHER TRANSACTION INVOLVING A CONFLICT OF INTEREST, A BOARD MEMBER HAVING A CONFLICT OF INTEREST SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OR INTEREST. SUCH DISCLOSURES SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. B.A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN THE DECISION EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. C.THE PERSON HAVING A CONFLICT OF INTEREST MAY NOT VOTE ON THE CONTRACT OR TRANSACTION. D.STAFF MEMBERS WHO HAVE A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT IS NOT THE SUBJECT OF BOARD ACTION SHALL DISCLOSE TO THE BOARD CHAIR ANY SUCH CONFLICT OF INTEREST. THAT STAFF MEMBER SHALL REFRAIN FROM ANY ACTION THAT MAY AFFECT THE SCHOOL'S PARTICIPATION IN SUCH CONTRACT OR TRANSACTION. IN THE EVENT IT IS NOT ENTIRELY CLEAR THAT A CONFLICT OF INTEREST EXISTS, THE INDIVIDUAL WITH THE POTENTIAL CONFLICT SHALL DISCLOSE THE CIRCUMSTANCES TO THE BOARD CHAIR. FORM 990, PAGE 6, PART VI, LINE 15A THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE CHIEF OF SCHOOLS COMPENSATION USING COMPARABILITY DATA AND THEY CONTEMPORANEOUSLY DOCUMENT THE DELIBERATION AND THEIR RECOMMENDATION TO THE FULL BOARD. THE COMPENSATION OF THE CHIEF OF SCHOOLS FOR THE NEXT SCHOOL YEAR IS THEN DISCUSSED, FINALIZED AND APPROVED BY THE BOARD. 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 OVERSIGHT AND DISTRIBUTION OF RELEVANT INFORMATION TO THE PUBLIC. THE FORM 990 IS MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. IN ADDITION, THE 990 INFORMATION TAX RETURN IS AVAILABLE FOR PUBLIC INSPECTION ON GUIDESTAR. APPLETREE INST FOR ED INNOVATION 1801 MISSISSIPPI AVE SE WASHINGTON DC 20020 043331760 SUPPORT DC 501C3 7 NA false EAGER TO READ 1801 MISSISSIPPI AVE SE WASHINGTON DC 20020 522335277 SUPPORT DC 501C3 7 NA false false false true true false false false false false false true false true false true true false false false APPLETREE INST FOR ED INNOVATION C 500000 BOOK VALUE APPLETREE INST FOR ED INNOVATION D 3535000 BOOK VALUE APPLETREE INST FOR ED INNOVATION K 794108 BOOK VALUE APPLETREE INST FOR ED INNOVATION M 69150 BOOK VALUE APPLETREE INST (ATI PAID TO AEL) O 1314466 BOOK VALUE APPLETREE INST (AEL PAID ATI) O 585955 BOOK VALUE APPLETREE INST FOR ED INNOVATION P 243888 BOOK VALUE