2022-05-09T13:34:54-05:00 2021-06-30 462108854 KENDALL PREBOLA AND JONES LLC PO BOX 259 BEDFORD PA 155220259 990 2020-07-01 202395640 CORPORATION OF WASHINGTON LATIN CORP 2022231111 5200 2ND STREET NW WASHINGTON DC 20011 PETER ANDERSON HEAD OF SCHOOL 2025411591 2022-05-09 true PETER ANDERSON 999009999 ROBERT F PREBOLA CPA P00575666 8146231880 2022-05-09 X 2020 2022-09-23 18:48:47Z WASHINGTON LATIN PUBLIC CHARTER SCH PETER ANDERSON 17058952 false X WWW.LATINPCS.ORG X 2005 DC THE MISSION OF THE CHARTER SCHOOL IS TO PROVIDE A RIGOROUS, CLASSICAL EDUCATION TO PUBLIC SCHOOL MIDDLE AND HIGH SCHOOL STUDENTS FROM ACROSS THE DISTRICT OF COLUMBIA. 16 16 176 80 0 1410972 3197018 13426548 13849191 101255 8673 4260000 0 19198775 17054882 16567 0 0 9657634 10559585 0 251796 4781440 3610521 14455641 14170106 4743134 2884776 28722754 31565560 15660797 15019282 13061957 16546278 X THE MISSION OF THE CHARTER SCHOOL IS TO PROVIDE A RIGOROUS, CLASSICAL EDUCATION TO PUBLIC SCHOOL MIDDLE AND HIGH SCHOOL STUDENTS FROM ACROSS THE DISTRICT OF COLUMBIA. false false 13044258 13849191 WASHINGTON LATIN PUBLIC CHARTER SCHOOL (WLPCS OR LATIN) PROVIDES A CHALLENGING, CLASSICAL EDUCATION THAT IS ACCESSIBLE TO STUDENTS THROUGHOUT THE DISTRICT OF COLUMBIA. CHALLENGING, CLASSICAL, AND ACCESSIBLE ARE FUNDAMENTAL WORDS IN THE MISSION OF OUR SCHOOL. OUR TALENTED AND CARING FACULTY AND STAFF CHALLENGE STUDENTS WITH HIGH ACADEMIC AND PERSONAL EXPECTATIONS. OURS IS A SCHOOL WHERE WORDS MATTER, IDEAS MATTER, AND PEOPLE MATTER. WASHINGTON LATIN IS A SCHOOL WITH A PARTICULAR CULTURE AND A CLEAR MISSION. WE BELIEVE THAT ALL STUDENTS DESERVE A QUALITY EDUCATION THAT GOES BEYOND PREPARATION AND FOCUSES ON DEVELOPING KNOWLEDGE, UNDERSTANDING, AND HUMANITY. WE BELIEVE THAT EDUCATION IS A TRAINING OF CHARACTER, AND CHARACTER IS THE INTERSECTION OF INTELLECTUAL DEVELOPMENT AND MORAL INTEGRITY. WE AIM TOWARDS AN IDEAL IN OUR PROGRAM: DEVELOPING STUDENTS TO BE THOUGHTFUL PEOPLE WHO WILL CONTRIBUTE TO THE PUBLIC GOOD AND CONTINUE A LIFE-LONG QUEST TOWARDS A FULLER HUMANITY. OUR PROGRAM FOCUSES ON DEVELOPING EACH STUDENT'S ABILITY TO BE THOUGHTFUL, TO CONSIDER THE VIEWS AND NEEDS OF OTHERS, AND TO ACT WITH INTEGRITY. THE GREATEST CHALLENGE COMES IN OUR EXPECTATION THAT STUDENTS WILL THINK BEFORE THEY ACT AND DO WHAT IS RIGHT RATHER THAN WHAT IS EXPEDIENT. OUR CLASSICAL CURRICULUM PROVIDES A STRONG FOUNDATION IN READING, WRITING MATHEMATICS, SCIENCE AND CRITICAL THINKING, AND IT GIVES EACH STUDENT AN UNDERSTANDING OF THE BASIS, IN HISTORY, OF WESTERN DEMOCRACY. AS A CHARTER SCHOOL, WE ARE OPEN TO ALL STUDENTS WHO RESIDE IN THE DISTRICT OF COLUMBIA, AND IN EACH YEAR OF THE SCHOOL'S EXISTENCE, WE HAVE ENROLLED STUDENTS FROM EACH OF THE EIGHT WARDS. ANY STUDENT, IN GRADES 5 THROUGH 12, WHO IS EAGER TO LEARN AND WILLING TO WORK FOR AN EXCELLENT EDUCATION WILL FIND OUR PROGRAM REWARDING AND WILL, UPON GRADUATION, BE PREPARED FOR WORK AT THE COLLEGE OR UNIVERSITY LEVEL. THE CHARTER SCHOOL'S PRIMARY SOURCES OF SUPPORT ARE LOCAL APPROPRIATIONS FOR CHARTER SCHOOLS FROM THE DISTRICT OF COLUMBIA, AND FEDERAL ENTITLEMENT FUNDING THROUGH THE OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION, ALONG WITH STUDENT FEES AND ACTIVITIES. THE CHARTER SCHOOL ALSO RECEIVES GRANTS AND CONTRIBUTIONS FROM FOUNDATIONS, CORPORATIONS, AND INDIVIDUALS. AS A CLASSICAL SCHOOL, WE ALIGN OURSELVES WITH THE ESTABLISHED WISDOM OF THE ANCIENTS, PARTICULARLY THE CULTURES OF GREECE AND ROME. WE BELIEVE THAT MANY OF THE TENETS OF THE ANCIENT WORLD REMAIN RELEVANT IN THE MODERN WORLD. OUR STUDENTS STUDY THE LANGUAGE, LITERATURE, AND HISTORY OF THE ANCIENTS. WE FURTHER BELIEVE THAT EDUCATION IS A TRAINING OF CHARACTER, AND CHARACTER IS THE INTERSECTION OF INTELLECTUAL DEVELOPMENT AND MORAL INTEGRITY. WE SEEK TO DEVELOP EACH STUDENT'S ABILITY TO BE THOUGHTFUL, CONSIDER THE VIEWS AND NEEDS OF OTHERS, AND ACT WITH INTEGRITY. A "CLASSICAL EDUCATION FOR THE MODERN WORLD" EMPHASIZES THE REALITY THAT ANY CURRICULUM GROUNDED IN THE CLASSICAL TRADITION MUST HOLD SIMULTANEOUSLY TO THE TIMELESS TRUTHS OF THE TRADITIONS OF GREECE AND ROME, AND THE TIMELY PRESSURES OF LIFE IN THE 21ST CENTURY. AT WLPCS, WE STRESS FUNDAMENTAL LEGACIES OF THE CLASSICAL TRADITION: EDUCATION FOR CITIZENSHIP IN A DEMOCRACY; THE LATIN LANGUAGE AND THE HERITAGE OF THE GRECO-ROMAN WORLD; AND PUBLIC ORATORY. IN ADDITION TO COMPLETING THREE HIGH SCHOOL LEVELS OF LATIN, STUDENTS ARE REQUIRED TO COMPLETE TWO LEVELS OF FRENCH, CHINESE, OR ARABIC. THIS REQUIREMENT IS DESIGNED TO FOSTER THE STUDENT'S UNDERSTANDING OF OTHER CULTURES AND TO PREPARE EACH STUDENT FOR SUCCESS IN THE GLOBAL ENVIRONMENT. WE STRIVE TO CONVEY THESE LEGACIES IN AN ENVIRONMENT AND CULTURE THAT INCLUDES SOME OF THE BEST OF CONTEMPORARY LIFE: A COMMITMENT TO A DIVERSE STUDENT BODY AND A VARIETY OF PEDAGOGIES. WE AIM TO USE BOTH THE ANCIENT METHODS OF REPETITION AND SOCRATIC DIALOGUE, AS WELL AS THE CONTEMPORARY INNOVATIONS OF TECHNOLOGY AND COOPERATIVE LEARNING. OUR CURRICULUM IS DESIGNED TO INFORM, PROVOKE, CHALLENGE, AND INSPIRE OUR STUDENTS SO THAT ULTIMATELY, THEY HAVE A MORE IN-DEPTH KNOWLEDGE BOTH OF THEMSELVES AND OF THE WORLD THEY ENTER AS ADULTS. THERE ARE FOUR CRITICAL ELEMENTS OF THE CURRICULA OF WLPCS AND ARE WHAT GUIDE THE CURRICULAR AND INSTRUCTIONAL DECISIONS OF SCHOOL LEADERS AND TEACHERS. "MORAL ISSUES - TEACHERS IDENTIFY THE MAJOR MORAL QUESTIONS THAT ARISE WITHIN THEIR CURRICULA, AND STUDENTS RESPOND TO THESE QUESTIONS THROUGH CLASS ACTIVITIES INCLUDING SOCRATIC SEMINARS. "ACADEMIC INDICES - THESE INDICES ARE THOSE FACTS AND IDEAS THAT ARE CRITICAL FOR WLPCS STUDENTS TO KNOW AND UNDERSTAND BEFORE THEY GRADUATE. INDICES ARE CONTINUING TO BE IDENTIFIED AND DEVELOPED BY CONTENT AREA. "COMMON CORE STANDARDS - COMMON CORE STANDARDS ARE THE STANDARDS RECOGNIZED BY SCHOOLS IN THE DISTRICT OF COLUMBIA. THEY ARE ALSO TAUGHT WITHIN THE CURRICULA OF WLPCS CLASSES AND ASSESSED BY PARCC. "TEACHER CHOICE - TEACHERS IDENTIFY THEIR AREAS OF STRENGTH AND INTEREST, AND THEY TEACH FACTS AND SKILLS TO STUDENTS IN THE CONTENT OF THEIR CURRICULA. WASHINGTON LATIN'S TOP-NOTCH FACULTY IS THE SINGLE MOST IMPORTANT REASON FOR OUR SCHOOL'S SUCCESS AND ALLOWS FOR A PERSONAL, SUPPORTIVE AND CHALLENGING ENVIRONMENT. THE ONLY WAY TO BRING STUDENTS ALONG ON THEIR OWN PATH OF EDUCATION IS TO KNOW THEM. LEADERSHIP INSISTS ON SMALL CLASS SIZES AND AN ACTIVE ADVISORY PROGRAM TO ALLOW TEACHERS TO KNOW THEIR STUDENTS AS ADOLESCENTS AND AS LEARNERS. ACCESSIBILITY TO THE SCHOOL FACILITY, ITS FACULTY AND STAFF, AND ITS COURSES OF STUDY IS WOVEN INTO WASHINGTON LATIN'S CULTURE. 13044258 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 false false false false true 31 0 176 true false false false false false false false false false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true true false X PETER ANDERSON 2022231111 5200 2ND STREET NW WASHINGTON DC 20011 CHRISTOPHER B WILKINSON PRESIDENT 3.00 X X 0 0 0 RAGINI DALAL VICE PRESIDE 3.00 X X 0 0 0 TIMOTHY MORGAN TREASURER 3.00 X X 0 0 0 CAITLIN MCGURN SECRETARY 3.00 X X 0 0 0 ANN ELIZABETH LOVETT EX PRESIDENT 3.00 X X 0 0 0 LAURIE BALLENGER BOARD MEMBER 3.00 X 0 0 0 BARRY CALDWELL BOARD MEMBER 3.00 X 0 0 0 NICHOLAS MCCOY BOARD MEMBER 3.00 X 0 0 0 ALYSE GRAHAM BOARD MEMBER 3.00 X 0 0 0 PATRICK MARA BOARD MEMBER 3.00 X 0 0 0 KENNETH MERRITT BOARD MEMBER 3.00 X 0 0 0 HUNTER RAWLINGS BOARD MEMBER 3.00 X 0 0 0 LISA RUCKER BOARD MEMBER 3.00 X 0 0 0 CARL MCFADGION BOARD MEMBER 3.00 X 0 0 0 KIMBERLY OSAGIE BOARD MEMBER 3.00 X 0 0 0 BRENDAN WILLIAMS-KIEF BOARD MEMBER 3.00 X 0 0 0 PETER ANDERSON HEAD OF SCHO 40.00 X 172689 0 12906 DIANA SMITH PRINCIPAL 40.00 X 124896 0 11048 CATHERINE CROMWELL DIR OF DEV & 40.00 X 106091 0 5569 YINNIE TSE DIR. OF FINA 40.00 X 112651 0 17048 516327 46571 4 false true false ED OPS 1611 CONNECTICUT AVENUE NW WASHINGTON DC 20009 HR & ACCOUNTING 170430 ELLIS THERAPEUTIC CONSULTANTS INC 641 S STREET NW 3RD FLOOR WASHINGTON DC 20001 111279 2 822661 2374357 6710 3197018 PER PUPIL ALLOCATION 611710 11269376 11269376 PER PUPIL FACILITY ALLOWANCE 611710 2501472 2501472 STUDENT FEES 611710 78343 78343 13849191 5252 5252 7491 4070 3421 3421 3421 17054882 13849191 8673 330488 313031 12078 5379 8537065 8086121 311995 138949 190093 180054 6946 3093 761683 721447 27838 12398 740256 701154 27054 12048 15615 15615 177608 177608 367201 219271 147930 82823 79533 2501 789 72416 69540 2186 690 483044 440813 37859 4372 301629 289650 9106 2873 1041290 999934 31438 9918 58677 11806 46871 DIRECT STUDENT COST 434538 434538 OTHER STAFF RELATED COSTS 294015 283092 10923 AUTHORIZER FEE 137428 131970 4149 1309 OTHER EXPENSES 119235 57302 1955 59978 25002 25002 14170106 13044258 874052 251796 7447728 10254509 5694599 4952793 111873 1589113 134136 29009 118638 150440 21839308 7419992 15165780 14419316 50000 170380 28722754 31565560 1010107 1210914 6255 14073702 13641870 570733 166498 15660797 15019282 X 12404978 14653370 656979 1892908 13061957 16546278 28722754 31565560 X 2884776 599545 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20126788 6147213 13979575 1700420 1272779 427641 12100 12100 14419316 LEASE PAYABLE 166498 166498 X 17083962 29080 29080 17054882 17054882 14199186 29080 29080 14170106 14170106 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 SCHOOL'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 WASHINGTON LATIN PUBLIC CHARTER SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2021, 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, 2021, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2017 THROUGH 2019 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE CHARTER SCHOOL FILES TAX RETURNS. THESE TAX YEARS CORRESPOND TO THE CHARTER SCHOOL'S FISCAL YEAR WITH THE MOST RECENT BEING THE 19/20 SCHOOL YEAR. IT IS THE CHARTER SCHOOL'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. AS OF JUNE 30, 2021, 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. X X X X false false false false false false false false false PETER ANDERSON HEAD OF SCHOOL 172689 6908 5998 185595 A DISTRICT OF COLUMBIA 536001131 2020-04-09 14500000 REFINANCE LOANS false false false A 517109 14500000 290000 400221 13809779 2017 false false true true A false false false false false false false A false false true false true true TRUIST BANK 10.000000000000 false false false false false A false PURPOSE OF ISSUE DESCRIPTION DISTRICT OF COLUMBIA REFINANCE LOANS ADDITIONAL INFORMATION DISTRICT OF COLUMBIA ON APRIL 9, 2020, THE DISTRICT OF COLUMBIA ISSUED AND SOLD REVENUE BONDS (WASHINGTON LATIN PUBLIC CHARTER SCHOOL PROJECT, SERIES 2020) TOTALING 14,500,000 TO TRUIST BANK, THE PROCEEDS OF WHICH WERE LOANED TO THE CHARTER SCHOOL FOR THE PURPOSE OF REFINANCING ALL EXISTING DEBT RELATED TO RENOVATING THE SCHOOL BUILDING LOCATED AT 5200 2ND STREET, NW, WASHINGTON, DC. THE PROCEEDS WERE USED TO EXTINGUISH THE TYPE A AND TYPE B QALICB LOANS FROM THE CDES AND A LOAN FROM BANK OF AMERICA IN THE TOTAL AMOUNT OF 13,809,779 AS WELL AS 290,000 OF THE CLOSING COSTS. IN ADDITION, A NET AMOUNT OF CASH IN THE AMOUNT OF 400,221 WAS TRANSFERRED TO THE CHARTER SCHOOL, WHICH WAS FOR REIMBURSEMENT OF QUALIFYING IMPROVEMENT COSTS. THE NOTE MATURES ON APRIL 1, 2050, AND IS CALLABLE BY TRUIST BANK ON APRIL 1, 2030. INTEREST AND PRINCIPAL PAY,MNETS ARE MADE ON A MONTHLY BASIS. FORM 990, PART III AS A CHARTER SCHOOL, WE ARE OPEN TO ALL STUDENTS WHO RESIDE IN THE DISTRICT OF COLUMBIA, AND IN EACH YEAR OF THE SCHOOL'S EXISTENCE, WE HAVE ENROLLED STUDENTS FROM EACH OF THE EIGHT WARDS. ANY STUDENT, IN GRADES 5 THROUGH 12, WHO IS EAGER TO LEARN AND WILLING TO WORK FOR AN EXCELLENT EDUCATION WILL FIND OUR PROGRAM REWARDING AND WILL, UPON GRADUATION, BE PREPARED FOR WORK AT THE COLLEGE OR UNIVERSITY LEVEL. THE CHARTER SCHOOL'S PRIMARY SOURCES OF SUPPORT ARE LOCAL APPROPRIATIONS FOR CHARTER SCHOOLS FROM THE DISTRICT OF COLUMBIA, AND FEDERAL ENTITLEMENT FUNDING THROUGH THE OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION, ALONG WITH STUDENT FEES AND ACTIVITIES. THE CHARTER SCHOOL ALSO RECEIVES GRANTS AND CONTRIBUTIONS FROM FOUNDATIONS, CORPORATIONS, AND INDIVIDUALS. CURRICULUM AND INSTRUCTION AS A CLASSICAL SCHOOL, WE ALIGN OURSELVES WITH THE ESTABLISHED WISDOM OF THE ANCIENTS, PARTICULARLY THE CULTURES OF GREECE AND ROME. WE BELIEVE THAT MANY OF THE TENETS OF THE ANCIENT WORLD REMAIN RELEVANT IN THE MODERN WORLD. OUR STUDENTS STUDY THE LANGUAGE, LITERATURE, AND HISTORY OF THE ANCIENTS. WE FURTHER BELIEVE THAT EDUCATION IS A TRAINING OF CHARACTER, AND CHARACTER IS THE INTERSECTION OF INTELLECTUAL DEVELOPMENT AND MORAL INTEGRITY. WE SEEK TO DEVELOP EACH STUDENT'S ABILITY TO BE THOUGHTFUL, CONSIDER THE VIEWS AND NEEDS OF OTHERS, AND ACT WITH INTEGRITY. A "CLASSICAL EDUCATION FOR THE MODERN WORLD" EMPHASIZES THE REALITY THAT ANY CURRICULUM GROUNDED IN THE CLASSICAL TRADITION MUST HOLD SIMULTANEOUSLY TO THE TIMELESS TRUTHS OF THE TRADITIONS OF GREECE AND ROME, AND THE TIMELY PRESSURES OF LIFE IN THE 21ST CENTURY. AT WLPCS, WE STRESS FUNDAMENTAL LEGACIES OF THE CLASSICAL TRADITION: EDUCATION FOR CITIZENSHIP IN A DEMOCRACY; THE LATIN LANGUAGE AND THE HERITAGE OF THE GRECO-ROMAN WORLD; AND PUBLIC ORATORY. IN ADDITION TO COMPLETING THREE HIGH SCHOOL LEVELS OF LATIN, STUDENTS ARE REQUIRED TO COMPLETE TWO LEVELS OF FRENCH, CHINESE, OR ARABIC. THIS REQUIREMENT IS DESIGNED TO FOSTER THE STUDENT'S UNDERSTANDING OF OTHER CULTURES AND TO PREPARE EACH STUDENT FOR SUCCESS IN THE GLOBAL ENVIRONMENT. WE STRIVE TO CONVEY THESE LEGACIES IN AN ENVIRONMENT AND CULTURE THAT INCLUDES SOME OF THE BEST OF CONTEMPORARY LIFE: A COMMITMENT TO A DIVERSE STUDENT BODY AND A VARIETY OF PEDAGOGIES. WE AIM TO USE BOTH THE ANCIENT METHODS OF REPETITION AND SOCRATIC DIALOGUE, AS WELL AS THE CONTEMPORARY INNOVATIONS OF TECHNOLOGY AND COOPERATIVE LEARNING. OUR CURRICULUM IS DESIGNED TO INFORM, PROVOKE, CHALLENGE, AND INSPIRE OUR STUDENTS SO THAT ULTIMATELY, THEY HAVE A MORE IN-DEPTH KNOWLEDGE BOTH OF THEMSELVES AND OF THE WORLD THEY ENTER AS ADULTS. THERE ARE FOUR CRITICAL ELEMENTS OF THE CURRICULA OF WLPCS AND ARE WHAT GUIDE THE CURRICULAR AND INSTRUCTIONAL DECISIONS OF SCHOOL LEADERS AND TEACHERS. O MORAL ISSUES - TEACHERS IDENTIFY THE MAJOR MORAL QUESTIONS THAT ARISE WITHIN THEIR CURRICULA, AND STUDENTS RESPOND TO THESE QUESTIONS THROUGH CLASS ACTIVITIES INCLUDING SOCRATIC SEMINARS. O ACADEMIC INDICES - THESE INDICES ARE THOSE FACTS AND IDEAS THAT ARE CRITICAL FOR WLPCS STUDENTS TO KNOW AND UNDERSTAND BEFORE THEY GRADUATE. INDICES ARE CONTINUING TO BE IDENTIFIED AND DEVELOPED BY CONTENT AREA. O COMMON CORE STANDARDS - COMMON CORE STANDARDS ARE THE STANDARDS RECOGNIZED BY SCHOOLS IN THE DISTRICT OF COLUMBIA. THEY ARE ALSO TAUGHT WITHIN THE CURRICULA OF WLPCS CLASSES AND ASSESSED BY PARCC. O TEACHER CHOICE - TEACHERS IDENTIFY THEIR AREAS OF STRENGTH AND INTEREST, AND THEY TEACH FACTS AND SKILLS TO STUDENTS IN THE CONTENT OF THEIR CURRICULA. WASHINGTON LATIN'S TOP-NOTCH FACULTY IS THE SINGLE MOST IMPORTANT REASON FOR OUR SCHOOL'S SUCCESS AND ALLOWS FOR A PERSONAL, SUPPORTIVE AND CHALLENGING ENVIRONMENT. THE ONLY WAY TO BRING STUDENTS ALONG ON THEIR OWN PATH OF EDUCATION IS TO KNOW THEM. LEADERSHIP INSISTS ON SMALL CLASS SIZES AND AN ACTIVE ADVISORY PROGRAM TO ALLOW TEACHERS TO KNOW THEIR STUDENTS AS ADOLESCENTS AND AS LEARNERS. ACCESSIBILITY TO THE SCHOOL FACILITY, ITS FACULTY AND STAFF, AND ITS COURSES OF STUDY IS WOVEN INTO WASHINGTON LATIN'S CULTURE. FORM 990, PAGE 2, PART III, LINE 4A WASHINGTON LATIN PUBLIC CHARTER SCHOOL (WLPCS OR LATIN) PROVIDES A CHALLENGING, CLASSICAL EDUCATION THAT IS ACCESSIBLE TO STUDENTS THROUGHOUT THE DISTRICT OF COLUMBIA. CHALLENGING, CLASSICAL, AND ACCESSIBLE ARE FUNDAMENTAL WORDS IN THE MISSION OF OUR SCHOOL. OUR TALENTED AND CARING FACULTY AND STAFF CHALLENGE STUDENTS WITH HIGH ACADEMIC AND PERSONAL EXPECTATIONS. OURS IS A SCHOOL WHERE WORDS MATTER, IDEAS MATTER, AND PEOPLE MATTER. WASHINGTON LATIN IS A SCHOOL WITH A PARTICULAR CULTURE AND A CLEAR MISSION. WE BELIEVE THAT ALL STUDENTS DESERVE A QUALITY EDUCATION THAT GOES BEYOND PREPARATION AND FOCUSES ON DEVELOPING KNOWLEDGE, UNDERSTANDING, AND HUMANITY. WE BELIEVE THAT EDUCATION IS A TRAINING OF CHARACTER, AND CHARACTER IS THE INTERSECTION OF INTELLECTUAL DEVELOPMENT AND MORAL INTEGRITY. WE AIM TOWARDS AN IDEAL IN OUR PROGRAM: DEVELOPING STUDENTS TO BE THOUGHTFUL PEOPLE WHO WILL CONTRIBUTE TO THE PUBLIC GOOD AND CONTINUE A LIFE-LONG QUEST TOWARDS A FULLER HUMANITY. OUR PROGRAM FOCUSES ON DEVELOPING EACH STUDENT'S ABILITY TO BE THOUGHTFUL, TO CONSIDER THE VIEWS AND NEEDS OF OTHERS, AND TO ACT WITH INTEGRITY. THE GREATEST CHALLENGE COMES IN OUR EXPECTATION THAT STUDENTS WILL THINK BEFORE THEY ACT AND DO WHAT IS RIGHT RATHER THAN WHAT IS EXPEDIENT. OUR CLASSICAL CURRICULUM PROVIDES A STRONG FOUNDATION IN READING, WRITING MATHEMATICS, SCIENCE AND CRITICAL THINKING, AND IT GIVES EACH STUDENT AN UNDERSTANDING OF THE BASIS, IN HISTORY, OF WESTERN DEMOCRACY. AS A CHARTER SCHOOL, WE ARE OPEN TO ALL STUDENTS WHO RESIDE IN THE DISTRICT OF COLUMBIA, AND IN EACH YEAR OF THE SCHOOL'S EXISTENCE, WE HAVE ENROLLED STUDENTS FROM EACH OF THE EIGHT WARDS. ANY STUDENT, IN GRADES 5 THROUGH 12, WHO IS EAGER TO LEARN AND WILLING TO WORK FOR AN EXCELLENT EDUCATION WILL FIND OUR PROGRAM REWARDING AND WILL, UPON GRADUATION, BE PREPARED FOR WORK AT THE COLLEGE OR UNIVERSITY LEVEL. THE CHARTER SCHOOL'S PRIMARY SOURCES OF SUPPORT ARE LOCAL APPROPRIATIONS FOR CHARTER SCHOOLS FROM THE DISTRICT OF COLUMBIA, AND FEDERAL ENTITLEMENT FUNDING THROUGH THE OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION, ALONG WITH STUDENT FEES AND ACTIVITIES. THE CHARTER SCHOOL ALSO RECEIVES GRANTS AND CONTRIBUTIONS FROM FOUNDATIONS, CORPORATIONS, AND INDIVIDUALS. AS A CLASSICAL SCHOOL, WE ALIGN OURSELVES WITH THE ESTABLISHED WISDOM OF THE ANCIENTS, PARTICULARLY THE CULTURES OF GREECE AND ROME. WE BELIEVE THAT MANY OF THE TENETS OF THE ANCIENT WORLD REMAIN RELEVANT IN THE MODERN WORLD. OUR STUDENTS STUDY THE LANGUAGE, LITERATURE, AND HISTORY OF THE ANCIENTS. WE FURTHER BELIEVE THAT EDUCATION IS A TRAINING OF CHARACTER, AND CHARACTER IS THE INTERSECTION OF INTELLECTUAL DEVELOPMENT AND MORAL INTEGRITY. WE SEEK TO DEVELOP EACH STUDENT'S ABILITY TO BE THOUGHTFUL, CONSIDER THE VIEWS AND NEEDS OF OTHERS, AND ACT WITH INTEGRITY. A "CLASSICAL EDUCATION FOR THE MODERN WORLD" EMPHASIZES THE REALITY THAT ANY CURRICULUM GROUNDED IN THE CLASSICAL TRADITION MUST HOLD SIMULTANEOUSLY TO THE TIMELESS TRUTHS OF THE TRADITIONS OF GREECE AND ROME, AND THE TIMELY PRESSURES OF LIFE IN THE 21ST CENTURY. AT WLPCS, WE STRESS FUNDAMENTAL LEGACIES OF THE CLASSICAL TRADITION: EDUCATION FOR CITIZENSHIP IN A DEMOCRACY; THE LATIN LANGUAGE AND THE HERITAGE OF THE GRECO-ROMAN WORLD; AND PUBLIC ORATORY. IN ADDITION TO COMPLETING THREE HIGH SCHOOL LEVELS OF LATIN, STUDENTS ARE REQUIRED TO COMPLETE TWO LEVELS OF FRENCH, CHINESE, OR ARABIC. THIS REQUIREMENT IS DESIGNED TO FOSTER THE STUDENT'S UNDERSTANDING OF OTHER CULTURES AND TO PREPARE EACH STUDENT FOR SUCCESS IN THE GLOBAL ENVIRONMENT. WE STRIVE TO CONVEY THESE LEGACIES IN AN ENVIRONMENT AND CULTURE THAT INCLUDES SOME OF THE BEST OF CONTEMPORARY LIFE: A COMMITMENT TO A DIVERSE STUDENT BODY AND A VARIETY OF PEDAGOGIES. WE AIM TO USE BOTH THE ANCIENT METHODS OF REPETITION AND SOCRATIC DIALOGUE, AS WELL AS THE CONTEMPORARY INNOVATIONS OF TECHNOLOGY AND COOPERATIVE LEARNING. OUR CURRICULUM IS DESIGNED TO INFORM, PROVOKE, CHALLENGE, AND INSPIRE OUR STUDENTS SO THAT ULTIMATELY, THEY HAVE A MORE IN-DEPTH KNOWLEDGE BOTH OF THEMSELVES AND OF THE WORLD THEY ENTER AS ADULTS. THERE ARE FOUR CRITICAL ELEMENTS OF THE CURRICULA OF WLPCS AND ARE WHAT GUIDE THE CURRICULAR AND INSTRUCTIONAL DECISIONS OF SCHOOL LEADERS AND TEACHERS. "MORAL ISSUES - TEACHERS IDENTIFY THE MAJOR MORAL QUESTIONS THAT ARISE WITHIN THEIR CURRICULA, AND STUDENTS RESPOND TO THESE QUESTIONS THROUGH CLASS ACTIVITIES INCLUDING SOCRATIC SEMINARS. "ACADEMIC INDICES - THESE INDICES ARE THOSE FACTS AND IDEAS THAT ARE CRITICAL FOR WLPCS STUDENTS TO KNOW AND UNDERSTAND BEFORE THEY GRADUATE. INDICES ARE CONTINUING TO BE IDENTIFIED AND DEVELOPED BY CONTENT AREA. "COMMON CORE STANDARDS - COMMON CORE STANDARDS ARE THE STANDARDS RECOGNIZED BY SCHOOLS IN THE DISTRICT OF COLUMBIA. THEY ARE ALSO TAUGHT WITHIN THE CURRICULA OF WLPCS CLASSES AND ASSESSED BY PARCC. "TEACHER CHOICE - TEACHERS IDENTIFY THEIR AREAS OF STRENGTH AND INTEREST, AND THEY TEACH FACTS AND SKILLS TO STUDENTS IN THE CONTENT OF THEIR CURRICULA. WASHINGTON LATIN'S TOP-NOTCH FACULTY IS THE SINGLE MOST IMPORTANT REASON FOR OUR SCHOOL'S SUCCESS AND ALLOWS FOR A PERSONAL, SUPPORTIVE AND CHALLENGING ENVIRONMENT. THE ONLY WAY TO BRING STUDENTS ALONG ON THEIR OWN PATH OF EDUCATION IS TO KNOW THEM. LEADERSHIP INSISTS ON SMALL CLASS SIZES AND AN ACTIVE ADVISORY PROGRAM TO ALLOW TEACHERS TO KNOW THEIR STUDENTS AS ADOLESCENTS AND AS LEARNERS. ACCESSIBILITY TO THE SCHOOL FACILITY, ITS FACULTY AND STAFF, AND ITS COURSES OF STUDY IS WOVEN INTO WASHINGTON LATIN'S CULTURE. FORM 990, PAGE 6, PART VI, LINE 11B THE ACCOUNTING STAFF AND DIRECTOR OF FINANCE 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 AND THE AUDIT COMMITTEE FOR REVIEW AND THEY RECOMMEND IT TO THE FULL BOARD OF GOVERNORS FOR ACCEPTANCE. 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 OF GOVERNORS OR STAFF MEMBER BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A THE HEAD OF SCHOOL'S SALARY IS SET FORTH IN AN EMPLOYMENT CONTRACT, WHICH WAS NEGOTIATED BY THE BOARD PRESIDENT AT THE TIME THE HEAD OF SCHOOL WAS HIRED. A COMMITTEE OF THE BOARD REVIEWED AND APPROVED THE COMPENSATION USING BENCHMARK SALARY AND BENEFITS DATA PROVIDED BY CONSULTANTS. FORM 990, PAGE 6, PART VI, LINE 15B THE PROCESS FOR DETERMINING COMPENSATION FOR TOP OFFICIALS AND OTHER OFFICERS WAS APPROVED BY THE BOARD IN FEBRUARY 2018. THE BOARD APPROVED A SALARY FRAMEWORK RECOMMENDED BY A THIRD PARTY COMPENSATION CONSULTANT AFTER CONDUCTING A COMPENSATION STUDY ON SALARIES FROM OTHER COMPARABLE CHARTER SCHOOLS. WITHIN THIS FRAMEWORK, THE HEAD OF SCHOOL DETERMINES THE SALARY OF TOP KEY OFFICIALS AND OFFICERS UNDER HIS SUPERVISION. 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 ON THE ORGANIZATION'S WEBSITE AND UPON REQUEST. IN ADDITION, THE 990 INFORMATION TAX RETURN IS AVAILABLE FOR PUBLIC INSPECTION ON GUIDESTAR. FORM 990, PART XI, LINE 9 CHANGE IN FV OF INTEREST RATE SWAP 599,545