BETA

LEARN DC PUBLIC CHARTER SCHOOL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
LEARN DC PUBLIC CHARTER SCHOOL (EIN 85-2299516)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-13
IRS object ID
202531339349301948
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-13T08:48:59-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN202153727PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SB & COMPANY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110200 GRAND CENTRAL AVE SUITE 250AddressLine1Txt
CityOWINGS MILLSCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21117ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN852299516EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LEARN DC PUBLIC CHARTER SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLEARBusinessNameControlTxt
Phone3127587528PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 DUNCAN SOUTHWESTAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20032ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTROY PRESTWOODPersonNm
Person TitleBOARD CHAIRPersonTitleTxt
Phone3127587528PhoneNum
Signature2025-05-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTIANA WYNNPreparerPersonNm
PTINP00997288PTIN
Phone4105840060PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTROY PRESTWOODPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 DUNCAN SOUTHWESTAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20032ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$8,622,316GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://WWW.LEARNCHARTER.ORG/SCHOOLS/LEARNDC/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2020FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionPROVIDE STUDENTS WITH THE ACADEMIC FOUNDATION AND AMBITION TO EARN A COLLEGE DEGREE.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee37TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,247,609PYContributionsGrantsAmt
CY Contributions Grants$3,179,746CYContributionsGrantsAmt
PY Program Service Revenue$4,496,315PYProgramServiceRevenueAmt
CY Program Service Revenue$5,425,156CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$1,432CYInvestmentIncomeAmt
PY Other Revenue$19,526PYOtherRevenueAmt
CY Other Revenue$15,982CYOtherRevenueAmt
PY Total Revenue$6,763,450PYTotalRevenueAmt
CY Total Revenue$8,622,316CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,659,473PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,813,067CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$19,168CYTotalFundraisingExpenseAmt
PY Other Expenses$5,651,314PYOtherExpensesAmt
CY Other Expenses$6,396,935CYOtherExpensesAmt
PY Total Expenses$7,310,787PYTotalExpensesAmt
CY Total Expenses$9,210,002CYTotalExpensesAmt
PY Revenues Less Expenses-$547,337PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$587,686CYRevenuesLessExpensesAmt
Total Assets BOY$30,236,557TotalAssetsBOYAmt
Total Assets EOY$29,205,634TotalAssetsEOYAmt
Total Liabilities BOY$30,431,454TotalLiabilitiesBOYAmt
Total Liabilities EOY$29,988,217TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$194,897NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$782,583NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE STUDENTS WITH THE ACADEMIC FOUNDATION AND AMBITION TO EARN A COLLEGE DEGREE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$8,113,167ExpenseAmt
Revenue$5,425,156RevenueAmt
DescLEARN DC OPENED IN AUGUST 2021 TO SERVE STUDENTS FROM AN UNDERSERVED POPULATION IN WARD 8 AND THE JOINT BASE ANACOSTIA-BOLLING (JBAB). CURRENTLY, LEARN-DC SERVES 248 STUDENTS PRE-K THROUGH 3RD GRADE. LEARN DC PROVIDES STUDENTS WITH RIGOROUS ACADEMICS AND STRONG SOCIAL EMOTIONAL LEARNING PROGRAMS. LEARN DC PARTNERS WITH APPLETREE EARLY LEARNING PCS TO FACILITATE OUR PRESCHOOL PROGRAM FOR THREE- AND FOUR-YEAR OLD STUDENTS.Desc
Total Program Service Expenses$8,113,167TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document15IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee37EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldDCStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DONNA MOORE CFOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3127587528PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 DUNCAN SOUTHWESTAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20032ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
MAYA MARTIN CADOGAN
BOARD CHAIR2.00Yes (X)$0$0$0
TARA BROWN
MEMBER2.00Yes (X)$0$0$0
CHRISTINE SCHELLER
MEMBER2.00Yes (X)$0$0$0
LESLIE TAMEZ
MEMBER2.00Yes (X)$0$0$0
TROY DONTE PRESTWOOD
MEMBER2.00Yes (X)$0$0$0
KATIE MACCARTHY
MEMBER2.00Yes (X)$0$0$02.00
VINEETA RAKETICH
MEMBER2.00Yes (X)$0$0$02.00
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
APPLETREE INSTITUTE FOR EDUCATION INNOVA
1801 MISSISSIPPI AVENUE SEWASHINGTONDC20020CONTRACTED SERVICES$1,730,300
LEARN CHICAGO (V)
3021 W CARROLL AVENUECHICAGOIL60612MANAGEMENT SERVICES$1,665,896
ALIGNSTAFFING
111 K STREET NE 4TH FLOORWASHINGTONDC20002SUBSTITUTE SERVICES$177,751
MELWOOD HORTICULTURAL TRAINING CENTER I
5606 DOWER HOUSE ROADUPPER MARLBOROMD20772CLENAING SERVICES$159,213
SCHOOL HEALTH PARTNERS LLC
865 MUIRFIELD DRIVEHANOVER PARKIL60133CONTRACTED SERVICES$146,386
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K6CntrctRcvdGreaterThan100KCnt
Government Grants$3,001,834GovernmentGrantsAmt
All Other Contributions$177,912AllOtherContributionsAmt
Noncash Contributions$156,295NoncashContributionsAmt
Total Contributions$3,179,746TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPER PUPIL ALLOCATIONSDesc
Business611710BusinessCd
Total Revenue Column$5,425,156TotalRevenueColumnAmt
Related Or Exempt Func Income$5,425,156RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$5,425,156TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,432TotalRevenueColumnAmt
Exclusion$1,432ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
PAID MEALS900099$13,634$13,634
FIELD TRIPS900099$1,888$1,888
MISCELLANEOUS REVENUE900099$460$460
FieldValueIRS element (for citing)
Other Revenue Total$15,982OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,622,316TotalRevenueColumnAmt
Related Or Exempt Func Income$5,425,156RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$17,414ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,457,657TotalAmt
Program Services$2,384,443ProgramServicesAmt
Management And General$67,059ManagementAndGeneralAmt
Fundraising$6,155FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$157,754TotalAmt
Program Services$152,490ProgramServicesAmt
Management And General$4,821ManagementAndGeneralAmt
Fundraising$443FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$197,656TotalAmt
Program Services$191,062ProgramServicesAmt
Management And General$6,040ManagementAndGeneralAmt
Fundraising$554FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$779,050TotalAmt
Management And General$779,050ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$10,518TotalAmt
Management And General$10,518ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$34,584TotalAmt
Program Services$33,328ProgramServicesAmt
Management And General$1,204ManagementAndGeneralAmt
Fundraising$52FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$17,991TotalAmt
Program Services$17,337ProgramServicesAmt
Management And General$627ManagementAndGeneralAmt
Fundraising$27FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,264,792TotalAmt
Program Services$2,182,436ProgramServicesAmt
Management And General$78,924ManagementAndGeneralAmt
Fundraising$3,432FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$12,705TotalAmt
Program Services$12,316ProgramServicesAmt
Management And General$389ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$67,758TotalAmt
Program Services$65,682ProgramServicesAmt
Management And General$2,076ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$83,025TotalAmt
Program Services$80,003ProgramServicesAmt
Management And General$2,897ManagementAndGeneralAmt
Fundraising$125FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$545,246TotalAmt
Program Services$525,419ProgramServicesAmt
Management And General$19,001ManagementAndGeneralAmt
Fundraising$826FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
DIRECT STUDENT COSTS$2,391,622$2,391,622
FEES AND LICENSES$109,829$102,275$7,554
AUTHORIZER FEE$79,815$77,029$2,786

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$9,210,002TotalAmt
Program Services$8,113,167ProgramServicesAmt
Management And General$1,077,667ManagementAndGeneralAmt
Fundraising$19,168FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,566,355BOYAmt
EOY$2,776,616EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$718,481BOYAmt
EOY$244,722EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$70,521BOYAmt
EOY$102,385EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$4,223BOYAmt
EOY$17,006EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,005,756LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,323,221LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,874,935BOYAmt
EOY$2,682,535EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$24,002,042BOYAmt
EOY$23,382,370EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$30,236,557BOYAmt
EOY$29,205,634EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$246,092BOYAmt
EOY$435,460EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$2,206BOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$5,186,017BOYAmt
EOY$4,387,459EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$24,997,139BOYAmt
EOY$25,165,298EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$30,431,454BOYAmt
EOY$29,988,217EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$194,897BOYAmt
EOY-$782,583EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$194,897BOYAmt
EOY-$782,583EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$30,236,557BOYAmt
EOY$29,205,634EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$587,686ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,641,613OtherCostOrOtherBasisAmt
Depreciation$1,139,358DepreciationAmt
Book Value$2,502,255BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$364,143OtherCostOrOtherBasisAmt
Depreciation$183,863DepreciationAmt
Book Value$180,280BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,682,535TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescRIGHT OF USE ASSETS, NETDesc
Book Value$23,382,370BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$23,382,370TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITIES - OPERATINGDesc
Amt$25,165,298Amt
FieldValueIRS element (for citing)
Total Liability$25,165,298TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$8,622,316TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$8,622,316RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$8,622,316TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$9,210,002TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$9,210,002ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$9,210,002TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE DISTRICT OF COLUMBIA INCOME TAX LAWS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA 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 OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2024 AND 2023 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2024, THE STATUTE OF LIMITATIONS FOR FISCAL YEARS 2021 AND 2024 REMAIN OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE SCHOOL FILES TAX RETURNS. IT IS THE SCHOOL'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc75500ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3LEARN CHARTER SCHOOL NETWORK IS COMMITTED TO BEING PARTNERS WITH THE NEIGHBORHOODS WE SERVE AND WORKS TO ENSURE THAT OUR STAFF REFLECTS THE GREAT DIVERSITY REFLECTED IN THOSE COMMUNITIES. IT IS THE POLICY OF LEARN THAT ALL APPLICANTS AND EMPLOYEES BE TREATED IN A NON-DISCRIMINATORY MANNER WITHOUT REGARD TO RACE, COLOR, NATIONAL ORIGIN, ANCESTRY, CITIZENSHIP, RELIGION, SEX, AGE, MARITAL STATUS, SEXUAL ORIENTATION, MILITARY STATUS, DISABILITY OR ANY OTHER CHARACTERISTIC PROTECTED BY LAW. THE POLICY OF EQUAL EMPLOYMENT OPPORTUNITY APPLIES TO ALL POLICIES AND PROCEDURES INCLUDING RECRUITMENT AND HIRING, COMPENSATION, BENEFITS, TERMINATION AND ALL OTHER TERMS AND CONDITIONS OF EMPLOYMENT.
SCHEDULE E, PART I, LINE 7THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER CONTRACT WITH THE DC GOVERNMENT. REV. PROC 75-50 DOES NOT APPLY.

Schedule M IRS990ScheduleM

Food Inventory FoodInventoryGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$2,490NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescIMPUTED INTERESTDesc
Contribution1ContributionCnt
Noncash Contributions Rpt F990$153,805NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3CHARTER MANAGEMENT ORGANIZATION - LEARN CHARTER SCHOOL NETWORK
FORM 990, PART VI, SECTION B, LINE 11BTHE 990 WILL BE PROVIDED TO ALL VOTING MEMBERS OF ITS GOVERNING BODY PRIOR TO SUBMISSION.
FORM 990, PART VI, SECTION B, LINE 12CLEARN DC HAS A CONFLICT OF INTEREST POLICY THAT IS MONITORED ANNUALY.
FORM 990, PART VI, SECTION B, LINE 15THE HUMAN RESOURCE DEPARTMENT PERFORMS A RIGOROUS ANALYSIS OF COMPARABLE PAY DATA AND USES COMENSATION STUDIES AND SURVEYS.
FORM 990, PART VI, SECTION C, LINE 19FORM 990 AVAILABLE UPON REQUEST.
PART XII, LINE 2CPROCESS SAME AS PRIOR YEAR.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.