2023-06-06T08:00:18-05:00 2022-08-31 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2021-09-01 521220544 LOWELL SCHOOL LOWE 2025772000 1640 KALMIA ROAD NW WASHINGTON DC 20012 DONNA LINDNER HEAD OF SCHOOL 2025772000 2023-06-05 1 DONNA LINDNER 999009999 FRANK H SMITH P00639053 2028224000 2023-06-05 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z DONNA LINDNER 1640 KALMIA ROAD NW WASHINGTON DC 20012 20582744 0 X WWW.LOWELLSCHOOL.ORG X 1981 DC EDUCATIONAL PROGRAM SERVING PRE-KINDERGARTEN THROUGH 8TH GRADE CHILDREN. 21 19 222 251 0 0 2367249 2458976 13523772 15832621 589430 650317 65487 102977 16545938 19044891 2536325 2743212 0 0 9530606 10068717 0 0 355975 3372795 4864950 15439726 17676879 1106212 1368012 42214480 41397054 26229037 26037723 15985443 15359331 X LOWELL SCHOOL (THE SCHOOL) PROVIDES EDUCATIONAL SERVICES TO APPROXIMATELY 350 CHILDREN IN GRADES PRE-KINDERGARTEN THROUGH 8TH GRADE. THE SCHOOL STRIVES TO CREATE A DIVERSE, EQUITABLE, AND INCLUSIVE LEARNING ENVIRONMENT, AND OFFERS A RIGOROUS ACADEMIC PROGRAM THAT STRESSES LIFELONG LEARNING AND RESPECT FOR SELF AND OTHERS. 0 0 14060866 2743212 15832621 LOWELL SCHOOL FOSTERS INTELLECTUAL AND EMOTIONAL SELF-RELIANCE, WITH A GUIDING VALUE OF RESPECT FOR EACH OTHER. THIS APPROACH PROVIDES THE FOUNDATION FOR CHILDREN TO BE HIGHLY MOTIVATED LEARNERS WITH A STRONG SENSE OF SELF-WORTH AND EFFICACY.LOWELL SCHOOL PROMOTES ACTIVE, COLLABORATIVE LEARNING WITH AN EMPHASIS ON BUILDING CONCEPTUAL UNDERSTANDING AND DEVELOPING STRONG CREATIVE, CRITICAL, AND ANALYTICAL THINKING. CAREFULLY DESIGNED LEARNING EXPERIENCES AND CURRICULA ARE INTEGRATED ACROSS SUBJECTS, DRAW ON POWERFUL, RELEVANT CONTENT AND STUDENT INTERESTS, AND SUPPORT THE DEVELOPMENT OF INTERNAL MOTIVATION AND A STRONG VOICE.LEARNING AT LOWELL SCHOOL IS RIGOROUS: THINKING IS EMPHASIZED OVER ROTE LEARNING, AND STUDENTS ARE EXPECTED TO USE THEIR KNOWLEDGE AND SKILLS CREATIVELY AND PRACTICALLY. HIGH EXPECTATIONS OF STUDENTS ARE COUPLED WITH APPROPRIATE SCAFFOLDING SO THAT STUDENTS KNOW WHAT TO AIM FOR AND HOW TO GET THERE. IN THIS WAY, LOWELL SCHOOL PREPARES STUDENTS TO BE INNOVATORS AND ACHIEVERS WHO HAVE THE FLEXIBILITY, SKILLS, AND INCLINATION TO SOLVE PROBLEMS NEW AND OLD.LOWELL SCHOOL IS AN INTENTIONALLY DIVERSE SCHOOL. THIS IS ESSENTIAL IN PREPARING STUDENTS FOR A FUTURE THAT WILL DEMAND DEEP MULTICULTURAL UNDERSTANDING, STRONG COLLABORATIVE SKILLS, AND COMMITMENT TO ONE'S LOCAL COMMUNITY AND THE LARGER WORLD. AT LOWELL SCHOOL, WE BELIEVE THAT AN INCLUSIVE COMMUNITY CONTRIBUTES TO INTELLECTUAL STIMULATION AND NURTURES AN INQUISITIVE AND OPEN MIND. 14060866 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 1 131 0 1 222 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 19 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 1 0 0 X CHRISTOPHER GINTER 2025772000 1640 KALMIA ROAD NW WASHINGTON DC 20012 DONNA LINDNER HEAD OF SCHOOL, EX-OFFICIO 60.00 X X 304480 0 15602 AMY MAUSER CHAIR OF THE BOARD 10.00 X X 0 0 0 MARCIE BANE IMMEDIATE PAST CHAIR 2.00 X X 0 0 0 SHEREECE MILLET VICE-CHAIR 2.00 X X 0 0 0 JESS ROSENBAUM TREASURER 2.00 X X 0 0 0 CYNTHIA FRANCISCO SECRETARY 2.00 X X 0 0 0 HARRY BAINBRIDGE TRUSTEE 2.00 X 0 0 0 MARISA DEMEO TRUSTEE 2.00 X 0 0 0 RASHIDA EDMONDSON TRUSTEE 2.00 X 0 0 0 SHELDEN GAY TRUSTEE 2.00 X 0 0 0 LOUISE GREENSPAN TRUSTEE 2.00 X 0 0 0 DAMIAN JONES TRUSTEE 2.00 X 0 0 0 KIM JONES TRUSTEE 2.00 X 0 0 0 JENNIFER LEWIS TRUSTEE 2.00 X 0 0 0 KATHLEEN MCCLELLAN TRUSTEE 2.00 X 0 0 0 KATIE MEYER TRUSTEE 2.00 X 0 0 0 MARK MITCHELL TRUSTEE 2.00 X 0 0 0 ERICK MULLEN TRUSTEE 2.00 X 0 0 0 JIONI PALMER TRUSTEE 2.00 X 0 0 0 KERI PIESTER TRUSTEE 2.00 X 0 0 0 TODD WILSON TRUSTEE 2.00 X 0 0 0 CHRISTOPHER GINTER DIR. OF FINANCE & OPERATION 50.00 X 142500 0 13970 DAWN SMITH AUX SERVICES DIRECTOR 40.00 X 143074 0 4839 JOAN BUHRMAN COMMUNICATION DIRECTOR 40.00 X 124100 0 9339 SARAH HARDING DIRECTOR OF DEVELOPMENT 40.00 X 116959 0 28738 KAVAN YEE MIDDLE SCHOOL DIRECTOR 40.00 X 120111 0 24850 TASHA JACKSON-JONES PRIMARY SCHOOL DIRECTOR 40.00 X 112102 0 2958 1063326 0 100296 9 0 1 0 KINCH CONSTRUCTION PO BOX 288 LOTHIAN MD 20711 REPAIRS, IMPROVEMENTS 116511 AMS 13300 MID-ATLANTIC BLVD LAUREL MD 20708 REPAIRS, MAINTENANCE 106370 2 194922 1687931 576123 105571 2458976 TUITION AND FEES 900099 13752628 13752628 AUXILIARY PROGRAM FEES 900099 2079993 2079993 15832621 678395 678395 84453 0 84453 84453 84453 1400221 1428299 -28078 -28078 -28078 64017 194922 109554 -45537 -45537 14846 0 14846 14846 MISCELLANEOUS 900099 34073 34073 NET GAIN ON INSURANCE 900099 15142 15142 49215 19044891 15832621 0 753294 2743212 2743212 546292 145239 328434 72619 7914500 6737202 982522 194776 409211 347405 51370 10436 525249 445504 64998 14747 673465 583431 68675 21359 37495 37495 110372 110372 59955 59955 166867 114585 47745 4537 104202 104202 108425 38437 50032 19956 36941 29714 6786 441 967842 284513 683329 68711 68711 115780 50345 59860 5575 1115256 1115256 201963 201963 MAINTENANCE 703123 703123 EDUCATIONAL EXPENSE 457870 402968 54902 MISCELLANEOUS 235571 121681 106851 7039 BAD DEBT EXPENSE 112924 112924 261653 25338 231825 4490 17676879 14060866 3260038 355975 3242739 4165800 1685323 1829901 952 0 6714163 6956191 148642 194557 29641560 12242388 18041541 17399172 12381120 10851433 42214480 41397054 291067 644532 11294743 12228037 11712137 11630154 600911 1535000 1687931 0 642248 0 26229037 26037723 X 10615108 10560906 5370335 4798425 15985443 15359331 42214480 41397054 1368012 -1994124 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5627013 19515 -585653 110093 4950782 4951993 10250 774362 109592 5627013 4420626 25635 409235 -96497 4951993 4476156 15525 88014 159069 4420626 4182967 75539 309913 92263 4476156 0.04734 0.63856 0.31410 0 0 2095098 2095098 24608738 11164358 13444380 1384986 671243 713743 1552738 406787 1145951 17399172 X PART V, LINE 4: LOWELL SCHOOL WILL USE THE ENDOWMENT FUNDS FOR A VARIETY OF EDUCATIONAL PURPOSES, INCLUDING FINANCIAL AID FOR STUDENTS, PROFESSIONAL DEVELOPMENT FOR TEACHERS AND ADMINISTRATORS, FACULTY SALARY, AND SUMMER CAMP ASSISTANCE. PART X, LINE 2: MANAGEMENT OF THE SCHOOL BELIEVES THAT IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAXES IN ITS FINANCIAL STATEMENTS. AS OF AUGUST 31, 2022, THERE ARE NO TAX EXAMINATIONS PENDING OR IN PROGRESS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 LOWELL SCHOOL HAS A LONG-STANDING COMMITMENT TO THE PRINCIPLES OF DIVERSITY AND INCLUSIVITY. LOWELL SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, GENDER, GENDER IDENTITY, GENDER EXPRESSION, NATIONAL ORIGIN, ETHNICITY, AGE, DISABILITY, RELIGION, SEXUAL ORIENTATION, MARITAL STATUS, SOCIO-ECONOMIC BACKGROUND, POLITICAL AFFILIATION, PERSONAL APPEARANCE, PAST OR PRESENT MILITARY SERVICE, OR ON ANY OTHER DISCRIMINATORY GROUND PROHIBITED BY FEDERAL, DISTRICT OF COLUMBIA, OR OTHER APPLICABLE LAW ("PROTECTED STATUS") IN ITS ADMISSIONS, SCHOLARSHIPS, SCHOOL PROGRAMS, AND ALL ASPECTS OF EMPLOYMENT. SCHEDULE E, PART I, LINE 6 LOWELL RECOGNIZED $1,687,931 FROM FORGIVENESS OF ITS PPP LOAN DURING THE YEAR, WHICH HAS BEEN REPORTED AS GOVERNMENT ASSISTANCE ON LINE 1E OF PART VIII. AUCTION DINNER 256074 194922 61152 30151 79403 BOOK FAIR 2865 2865 258939 194922 64017 30151 79403 109554 -45537 1 FINANCIAL AID 122 2183133 FMV TUTION REMISSION 25 474269 FMV FINANCIAL AID - AUXILIARY SERVICES 41 85810 FMV PART I, LINE 2: ALL GRANTS THAT LOWELL SCHOOL AWARDS ARE IN THE FORM OF FINANCIAL GRANTS WHICH REPRESENT A REDUCTION IN THE TUITION AND FEES THAT ARE REQUIRED TO ATTEND LOWELL SCHOOL. THEREFORE, MONITORING OF THESE FUNDS WOULD BE SELF-MONITORING AND NOT REQUIRED. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 DONNA LINDNER HEAD OF SCHOOL, EX-OFFICIO 274480 0 0 0 30000 0 5005 0 10597 0 320082 0 0 0 CHRISTOPHER GINTER DIR. OF FINANCE & OPERATION 142500 0 0 0 0 0 2703 0 11267 0 156470 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL RECEIVES A HOUSING ALLOWANCE OF 2,500 PER MONTH AS PART OF HER EMPLOYMENT CONTRACT. THIS ALLOWANCE IS TREATED AS TAXABLE INCOME AND INCLUDED ON HER ANNUAL W-2. A DISTRICT OF COLUMBIA 536001131 2021-09-01 11911000 REFINANCING OUTSTANDING 2013 SERIES A AND SERIES B BONDS 0 0 0 A 11911000 262531 11648469 2021 1 0 0 1 A 0 0 0 0 0 0 0 A 1 1 0 0 0 0 A 1 TASHA JACKSON-JONES SPOUSE OF DAMIAN JONES, TRUSTEE AT LOWELL 115060 TASHA JACKSON-JONES WAS COMPENSATED AS AN EMPLOYEE OF LOWELL. 0 X 7 44040 FMV X AUCTION ITEMS 100 61152 FMV X SUPPLIES 1 379 FMV 0 0 0 PART I, COLUMN (B): LOWELL REPORTS THE NUMBER OF CONTRIBUTIONS IN COLUMN B FOR DONATED STOCK AND SUPPLIES. FOR DONATED AUCTION ITEMS, LOWELL USES THE ESTIMATED NUMBER OF ITEMS. FORM 990, PART VI, SECTION A, LINE 8B THE BOARD EXECUTIVE COMMITTEE IS THE ONLY COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE FULL BOARD OF TRUSTEES. CONTEMPORANEOUS DOCUMENTATION IS NOT CURRENTLY REQUIRED FOR EXECUTIVE COMMITTEE MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES IS FAIRLY LARGE WITH UP TO 30 MEMBERS PREDOMINANTLY COMPRISED OF CURRENT PARENTS WHO KNOW EACH OTHER PERSONALLY AS WELL AS IN THEIR ROLE AS TRUSTEES OF LOWELL SCHOOL. BECAUSE THE RELATIONSHIPS BETWEEN THESE TRUSTEES AND LOWELL SCHOOL'S MAJOR DONORS ARE OFTEN PERSONAL THERE IS A CERTAIN AMOUNT OF INFORMATION ABOUT FAMILY DONATIONS THAT IS PREFERRED TO REMAIN PRIVATE. FOR THIS REASON, THE FULL BOARD OF TRUSTEES RECEIVES THE "PUBLIC DISCLOSURE" VERSION OF THE FEDERAL FORM 990 TO REVIEW PRIOR TO FILING THE RETURN WITH THE INTERNAL REVENUE SERVICE. ALL BOARD OF TRUSTEES ARE INFORMED EACH YEAR THAT THE COMPLETE VERSION OF THE FEDERAL FORM 990, INCLUDING DONOR INFORMATION IS AVAILABLE TO REVIEW IN LOWELL SCHOOL'S BUSINESS OFFICE ANY TIME THEY WISH TO REVIEW IT. FORM 990, PART VI, SECTION B, LINE 12C THROUGH THE BOARD OF TRUSTEES ORIENTATION DONE AT THE BEGINNING OF EACH ACADEMIC YEAR, A FULL EXPLANATION OF THIS POLICY IS REVIEWED. THE BOARD OF TRUSTEES IS ALSO MADE UP OF MANY CURRENT PARENTS AND THIS PERSPECTIVE ALSO BRINGS WITH IT A CONSTANT OVERSIGHT OF THE APPROPRIATENESS OF HOW BOARD OF TRUSTEES MEMBERS ARE NOT ABUSING OR TAKING ADVANTAGE OF THEIR ROLE AS TRUSTEES. FINALLY, LOWELL SCHOOL HAS LEGAL COUNSEL WHO IS QUITE VIGILANT AROUND THESE ISSUES. KEY EMPLOYEES ARE MADE AWARE OF THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS DURING THE BOARD OF TRUSTEES ORIENTATION AND ARE HELD TO THE SAME STANDARD AS TRUSTEES TO ASSURE THEY ARE NOT ABUSING OR TAKING ADVANTAGE OF THEIR ROLE AS A KEY EMPLOYEE. FORM 990, PART VI, SECTION B, LINE 15A THE HEAD SUPPORT AND REVIEW COMMITTEE ANNUALLY REVIEWS THE HEAD OF SCHOOL'S COMPENSATION PACKAGE, AND UTILIZES BOTH LOCAL COMPARATIVE STATISTICS PROVIDED BY THE ASSOCIATION OF INDEPENDENT SCHOOLS OF GREATER WASHINGTON (AISGW) AND THE ASSOCIATION OF MARYLAND SCHOOLS (AIMS) AND NATIONAL STATISTICS PROVIDED BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS) BASED ON SIZE OF SCHOOL, AND YEARS OF EXPERIENCE. A COMPENSATION PACKAGE IS THEN PUT INTO PLACE FOR THE HEAD OF SCHOOL. THE FULL BOARD OF TRUSTEES DOES NOT VOTE ON THIS PARTICULAR COMPENSATION, BUT DOES VOTE FOR AN ANNUAL BUDGET EACH YEAR, WHICH INCORPORATES THIS COMPENSATION PACKAGE. FORM 990, PART VI, SECTION C, LINE 19 LOWELL SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FEDERAL FORM 990, FEDERAL FORM 1023, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. 1626 KALMIA ROAD LLC 1640 KALMIA ROAD NW WASHINGTON DC 20012 521220544 TO MANAGE PROPERTY DC 58500 1209138 LOWELL SCHOOL