2022-04-21T13:40:34-05:00 2021-06-30 420714325 RSM US LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2020-07-01 536019409 SHERIDAN SCHOOL INC SHER 2023627900 4400 36TH ST NW WASHINGTON DC 200084208 JEFFREY GARIGLIANO BOARD CHAIR AND PRESIDENT 2023627900 2022-04-20 1 JEFFREY GARIGLIANO XXX-XX-XXXX JULIA FLANNERY P00928918 4102469301 2022-04-20 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z SHERIDAN SCHOOL JESSICA DONOVAN 4400 36TH ST NW WASHINGTON DC 200084208 12519814 0 X WWW.SHERIDANSCHOOL.ORG X 1961 DC EDUCATIONAL SERVICES TO CHILDREN FROM KINDERGARTEN THROUGH EIGHTH GRADE. 18 15 102 50 0 0 536962 1913790 9616002 8798272 -145917 165267 78712 63212 10085759 10940541 1749769 1740017 0 0 5840043 5479401 0 0 143240 2103737 1989820 9693549 9209238 392210 1731303 13502600 21434563 5187020 9977165 8315580 11457398 X SHERIDAN SCHOOL'S MISSION IS TO CREATE AN INCLUSIVE, VIBRANT LEARNING COMMUNITY. WE TAKE JOY IN LEARNING, SHOW KINDNESS AND EMPATHY TOWARDS OTHERS, EMBRACE NEW EXPERIENCES AND IDEAS, AND CONTINUALLY SEEK A DEEPER AND FULLER UNDERSTANDING OF THE WORLD. WE SEEK TO INSPIRE SELF-KNOWLEDGE, INTELLECTUAL DISCIPLINE, AND PERSONAL INTEGRITY IN OUR COMMUNITY MEMBERS. AT BOTH OUR CITY AND MOUNTAIN CAMPUSES, THE SHERIDAN COMMUNITY CHALLENGES ITSELF TO LIVE THE IDEAL OF RESPECT FOR ONESELF, OTHERS, AND THE ENVIRONMENT. 0 1 7009189 1734991 8669791 EDUCATION PROGRAM: AS AN ACCREDITED SCHOOL, WE PROVIDE AN EDUCATION FOR APPROXIMATELY 223 CHILDREN FROM KINDERGARTEN TO GRADE EIGHT AT OUR CITY AND MOUNTAIN CAMPUSES. WE SEEK TO NURTURE AND CHALLENGE CHILDREN THROUGH A COLLECTION OF ACADEMIC SUBJECTS AND ENRICHING ACTIVITIES THAT ENCOURAGE CHILDREN TO TAKE RESPONSIBILITY FOR THEIR LEARNING AND SOCIAL DEVELOPMENT.IN MARCH 2020, AS A RESULT OF THE CORONAVIRUS PANDEMIC, THE SCHOOL TRANSITIONED TO DISTANCE LEARNING AND ALL CLASSES WERE TAUGHT VIRTUALLY UNTIL THE END OF THE SCHOOL YEAR IN JUNE 2020. FOR THE SCHOOL YEAR WHICH COMMENCED IN SEPTEMBER 2020, SHERIDAN WAS COMMITTED TO RETURNING STUDENTS TO IN-PERSON LEARNING AND IMPLEMENTED A HYBRID MODEL THAT EVOLVED OVER THE COURSE OF THE SCHOOL YEAR IN RESPONSE TO MEDICAL GUIDANCE, HEALTH DEPARTMENT REQUIREMENTS, AND THE BEST JUDGMENT OF THE SCHOOL ADMINISTRATION.IN-PERSON LEARNING RANGED FROM ONCE A WEEK IN SEPTEMBER TO FOUR HALF-DAYS BY OCTOBER UNTIL FULL IN-PERSON ATTENDANCE COMMENCED IN APRIL 2021. TO ALLOW FOR SMALL HALF-CLASS COHORTS, TO ENHANCE HYBRID LEARNING, AND TO CREATE RECOMMENDED PHYSICAL DISTANCING BETWEEN STUDENTS, THE SCHOOL ERECTED PARTITIONS TO CREATE ADDITIONAL CLASSROOM SPACES IN THE GYM AND CAFETERIA, PURCHASED ADDITIONAL TECHNOLOGY, DESIGNED NEW SCHEDULES, IMPLEMENTED REVISED TRAFFIC LOGISTICS TO LIMIT CROWDING AT PICKUP AND DROP-OFF, REQUIRED DAILY HEALTH SCREENINGS, AND HOSTED ON-SITE COVID-19 TESTING OF ALL STUDENTS AND STAFF AT LEAST BI-WEEKLY THROUGHOUT THE YEAR. IN APRIL 2021, ONCE ALL FACULTY AND STAFF HAD BEEN FULLY VACCINATED AND THE COMMUNITY TRANSMISSION RATES IN WASHINGTON DC HAD DECLINED TO LOW LEVELS, THE SCHOOL RETURNED TO IN-PERSON INSTRUCTION IN HALF-CLASS COHORTS FOR THE ENTIRE SCHOOL DAY FOR ALL CHILDREN, WHERE IT REMAINED FOR THE SCHOOL YEAR ENDING IN JUNE 2021. 248152 724 73809 SUMMER CAMP:THE SCHOOL CONDUCTS A SUMMER CAMP IN TWO- AND THREE-WEEK SESSIONS FOR APPROXIMATELY 230 CHILDREN AGES 3 TO 16 EACH SUMMER (BETWEEN 500-700 CHILDREN OVER THE COURSE OF THE PROGRAM). CHILDREN DEVELOP NEW SKILLS, SPECIAL TALENTS, EMERGING INTERESTS AND SELF-CONFIDENCE BY EXPLORATION AND CELEBRATION OF THE VISUAL AND PERFORMING ARTS, CULINARY ARTS AND SPORTS. DUE TO THE CORONAVIRUS PANDEMIC, THE SCHOOL CANCELED ITS IN-PERSON SUMMER CAMP IN THE SUMMER OF 2020, AND OFFERED A LIMITED NUMBER OF ONLINE CLASSES TO A REDUCED NUMBER OF CHILDREN (APPROXIMATELY 60) DURING THAT TIME. THIS ONLINE CAMP, WHICH WAS CONDUCTED WITHOUT TYPICAL NET REVENUE CONCERNS, WAS RUN MAINLY AS A SERVICE TO CAMPERS AND THEIR FAMILIES AND TO KEEP STAFF EMPLOYED DURING THE SUMMER MONTHS. MOST OF THE REVENUE EARNED DURING THE SUMMER OF 2020 IS REFLECTED ON THIS RETURN. IN JUNE 2021, THE SCHOOL RESUMED CAMP ACTIVITIES IN-PERSON, ALBEIT IN SMALLER COHORTS AND FOR TWO THREE-WEEK SESSIONS, SERVING APPROXIMATELY 150 CAMPERS PER SESSION AND 240 CHILDREN OVER THE COURSE OF THE SUMMER. MOST OF THE REVENUE EARNED DURING THE SUMMER OF 2021 WILL BE REFLECTED ON THE 2021 RETURN. 137633 SUPPORT SERVICES:THE SCHOOL PROVIDES A DAILY NUTRITIOUS HOT LUNCH AND SNACKS FOR ALL STUDENTS. IN MARCH 2020, AS A RESULT OF THE CORONAVIRUS PANDEMIC, THE SCHOOL TRANSITIONED TO DISTANCE LEARNING AND ALL CLASSES WERE TAUGHT VIRTUALLY FOR THE REMAINDER OF THE SCHOOL YEAR. ALL FOODSERVICE WAS CANCELED DURING THAT TIME. WHEN THE SCHOOL YEAR RESUMED IN SEPTEMBER OF 2020, IN ORDER TO COMPLY WITH BEST PRACTICES FOR MITIGATING THE SPREAD OF COVID-19, WHICH INCLUDED AVOIDING CHILDREN UNMASKING IN ENCLOSED SPACES, NO LUNCH WAS SERVED TO STUDENTS FROM SEPTEMBER 2020 THROUGH MARCH 2021. DURING THIS TIME, HOWEVER, FACULTY AND STAFF WORKING ON-SITE FULL TIME WERE PROVIDED A DAILY LUNCH. IN APRIL 2021, WHEN THE SCHOOL RESUMED FULL IN-PERSON INSTRUCTION FOR THE ENTIRE SCHOOL DAY, EACH CHILD WAS PROVIDED A SELECTION OF BOX LUNCHES AND ADDITIONAL SNACKS DURING THE SCHOOL DAY. 127763 4302 54672 AFTER SCHOOL PROGRAM:THE AFTER SCHOOL PROGRAMS MIRROR THE SCHOOL'S CHILD-ORIENTED PHILOSOPHY; CHILDREN ARE ENCOURAGED TO PURSUE THEIR INDIVIDUAL INTERESTS. WITHIN THE PROGRAM, CHILDREN MAY FOCUS ON EDUCATIONAL, ARTISTIC OR PHYSICAL ACTIVITIES, INCLUDING ENRICHMENT CLASSES, STUDY HALL, GAMES AND ART PROJECTS. THE PROGRAM ALSO INCLUDES STRUCTURED ACTIVITIES FOR HALF- AND FULL-DAY PROGRAMS DURING CONFERENCE DAYS, OR DUE TO EARLY SCHOOL DISMISSAL.IN MARCH 2020 AS A RESULT OF THE CORONAVIRUS PANDEMIC, ALL IN-PERSON AFTER SCHOOL PROGRAMS, INCLUDING AFTER SCHOOL CHILDCARE, WERE CANCELED. SOME ENRICHMENT ACTIVITIES, INCLUDING ART, STORYTELLING AND MUSIC INSTRUCTION, CONTINUED IN THE SPRING VIA ONLINE ENGAGEMENT. DURING THE SCHOOL YEAR COMMENCING IN SEPTEMBER 2020, ONLINE MUSIC INSTRUCTION CONTINUED, BUT NO OTHER AFTER SCHOOL PROGRAMS WERE OFFERED BECAUSE OF COHORTING RESTRICTIONS AND OTHER COVID-19 RELATED CONSTRAINTS. IN SEPTEMBER 2021, THE SCHOOL RESUMED AFTER SCHOOL PROGRAMS IN SMALL COHORTS, ALTHOUGH ITS FULL COMPLEMENT OF ENRICHMENT ACTIVITIES, OUTSIDE OF MUSIC INSTRUCTION, IS ON HIATUS THROUGH FISCAL YEAR 2022. 127763 4302 54672 7522737 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 42 0 1 102 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 15 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 X SUZANNE BADOUX CO SHERIDAN SCHOOL 2023627900 4400 36TH ST NW WASHINGTON DC 200084208 JEFF GARIGLIANO BOARD CHAIR 5.00 X X 0 0 0 MARI MCDONALD VICE CHAIR 5.00 X X 0 0 0 ROBERT WEISSMAN VICE CHAIR 3.00 X X 0 0 0 JAMES HULME TREASURER 3.00 X X 0 0 0 JUSTIN GALEN ASST TREASURER 3.00 X X 0 0 0 SHANNON EGGER SECRETARY 3.00 X X 0 0 0 AMELIA MATTLER ASST SECRETARY 3.00 X X 0 0 0 ASAKI BRADFORD DIRECTOR 3.50 X 0 0 0 CAROLINE DAVIS DIRECTOR 6.00 X 0 0 0 JENNIFER FEINBERG DIRECTOR 1.00 X 0 0 0 RODNEY GLASGOW DIRECTOR 3.00 X 0 0 0 THOMAS JONES DIRECTOR 3.00 X 0 0 0 PAVAN KHOOBCHANDANI DIRECTOR 3.00 X 0 0 0 TRACY MANN DIRECTOR 3.00 X 0 0 0 INDIRA MARTELL DIRECTOR 3.00 X 0 0 0 GEORGE SCHUTZER DIRECTOR 2.50 X 0 0 0 AARON STALLWORTH DIRECTOR 3.00 X 0 0 0 JULIE ZIEGLER DIRECTOR 3.00 X 0 0 0 JESSICA DONOVAN HEAD OF SCHOOL 40.00 X 332465 0 28224 SUZANNE BADOUX DIRECTOR OF FINANCE 40.00 X 142579 0 18549 KELLY NELSON LOWER SCHOOL HEAD 40.00 X 133641 0 12839 MAUREEN MINEHAN DIR OF ADVANCEMENT & COMMUNICATIONS 40.00 X 120043 0 18640 MELANIE AUERBACH DIR OF STUDENT SUPPORT 40.00 X 118867 0 87778 NATHALIE SVIEDRYS DIR. OF AUX. PROGRAMS 40.00 X 118636 0 14724 DEREK MORTON IT DIRECTOR 40.00 X 107545 0 15851 1073776 0 196605 9 0 1 0 KINCH CONSTRUCTION 4310 LANDING LA DUNKIRK MD 20754 CONSTRUCTION, INSTALLATION OF EQUIPMENT 195028 1 1153226 760564 211338 1913790 TUITION & FEES 900099 8798272 8798272 8798272 125271 125271 1619269 1578304 969 40965 -969 39996 39996 OTHER INCOME 900099 63212 63212 63212 10940541 8798272 0 228479 1740017 1740017 529510 529510 4195339 3684425 413611 97303 183460 161376 17828 4256 263828 219183 38894 5751 307264 241558 59336 6370 14433 14433 49734 49734 43100 43100 431917 399502 29973 2442 13520 4003 9517 324439 279897 37168 7374 168662 120033 45675 2954 304882 240976 57710 6196 8863 8598 264 1 37981 34292 2897 792 34847 34847 415535 326675 80245 8615 62921 62921 MAINTENANCE EXPENSES 24306 19292 4528 486 EQUIPMENT 20988 17145 3415 428 OTHER EXPENSES 19401 11525 7609 267 ADM. & ENTRANCE FEES 14291 14240 46 5 9209238 7522737 1543261 143240 2969181 4154956 1381147 2214972 148872 120284 31669 101778 112238 9817675 5205203 4790223 4612472 4139987 6165157 0 3994227 13502600 21434563 602031 626835 2687042 3637100 793170 725694 1104777 4987536 5187020 9977165 X 6634162 9217105 1681418 2240293 8315580 11457398 13502600 21434563 X 1731303 1389047 21468 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4949874 1500 1511799 142545 6320628 4970740 1600 70482 92948 4949874 4906426 4000 67805 7491 4970740 4677800 5250 223376 4906426 4297695 11600 489308 120803 4677800 0.72100 0.18500 0.09400 0 0 217056 217056 8775582 4699360 4076222 776002 505843 270159 49035 49035 4612472 TUITION CONTRACT RECEIVABLE 3994227 3994227 INTEREST RATE SWAP AGREEMENT 11109 REFUNDABLE ADVANCES 982200 TUITION CONTRACT LIABILITY 3994227 4987536 X 10546471 1389047 -1740017 -350970 10897441 43100 43100 10940541 7426121 0 7426121 43100 1740017 1783117 9209238 PART V, LINE 4: THE EARNINGS FROM INVESTING OF ENDOWMENT FUNDS WILL BE USED TO PROVIDE NEED-BASED SCHOLARSHIPS AND SUPPORT PROFESSIONAL DEVELOPMENT OPPORTUNITIES AND COMPENSATION FOR TEACHERS, AS WELL AS OTHER PROGRAM NEEDS, INCLUDING CAPITAL EXPENDITURES. PART X, LINE 2: THE SCHOOL IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE SCHOOL HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE (IRS) NOT TO BE A PRIVATE FOUNDATION. INCOME WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE INCOME TAXES. FOR THE YEAR ENDED JUNE 30, 2021, THE SCHOOL HAD NO TAXABLE UNRELATED BUSINESS INCOME AND, ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SCHOOL COMPLIES WITH THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (FASB ASC TOPIC 740-10), WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. GENERALLY, THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2018. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST TUITION AND AFTER SCHOOL PROGRAM REVENUE -1,740,017. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST TUITION AND AFTER SCHOOL PROGRAM REVENUE 1,740,017. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE RACIAL NONDISCRIMINATION POLICY IS PUBLICIZED THROUGH PRINTED MATERIALS AND PERIODIC ADVERTISEMENTS. SCHEDULE E, PART I, LINE 6 GRANTS FROM DISTRICT OF COLUMBIA PUBLIC SCHOOLS (DCPS) TO SUPPORT SHERIDAN STUDENTS LIVING IN UNDERSERVED AND ECONOMICALLY DISADVANTAGES AREAS. DCPS GRANTED $30,698 UNDER TITLE I, II AND IV FUNDING. GRANTS PROVIDED IN THE FORM OF INSTRUCTIONAL MATERIALS, EQUIPMENT AND PROFESSIONAL DEVELOPMENT ACTIVITIES. DCPS AUTHORIZED TO DISTRIBUTE FUNDS UNDER THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY (CARES) ACT. $40,327 IN GRANTS PROVIDED IN THE FORM OF ADDITIONAL TECHNOLOGY ACCESS AND EQUIPMENT, AS WELL AS TO MAINTAIN STUDENT SAFETY. IN APRIL 2020 THE SCHOOOL RECEIVED $1,072,200 IN PROCEEDS FROM A PPP LOAN WHICH COULD BE FORGIVEN IF USED FOR QUALIFYING EXPENSES SUCH AS PAYROLL COSTS, MORTGAGE INTEREST, & UTILITIES, DURING THE ALLOWABLE PERIOD. THE LOAN FORGIVENESS WAS CALCULATED IN ACCORDANCE WITH PPP REQUIREMENTS AND SUBMITTED TO THE BANK. IN MARCH 2021 THE SCHOOL RECEIVED FULL FORGIVENESS OF THIS LOAN AND ACCRUED INTEREST. SCHEDULE E, LINE 3: IN ADDITION TO BEING FULLY COMPLIANT IN ALL MATTERS RELATED TO NON-DISCRIMINATORY PRACTICES COVERED IN SCHEDULE E, SHERIDAN IS ACTIVELY COMMITTED TO ITS DIVERSITY VISION, WHICH UNDERPINS THE SCHOOL'S CORE MISSION AS FOLLOWS: WE BELIEVE THAT A DIVERSE AND INCLUSIVE LEARNING ENVIRONMENT IS INTEGRAL TO ACHIEVING ACADEMIC EXCELLENCE. SHERIDAN'S COMMITMENT TO DIVERSITY IS GROUNDED IN OUR SCHOOL MISSION AND THE PRINCIPLES OF PROGRESSIVE EDUCATION. WE OFFER A CURRICULUM THAT PROMOTES SOCIAL JUSTICE AND CHALLENGES PREJUDICE, WITHIN A SCHOOL CULTURE THAT EMBRACES AND CELEBRATES DIFFERENCES. WE RECOGNIZE AND VALUE THE EXPERIENCES THAT DIVERSITY OF GENDER, RACE, ETHNICITY, RELIGION, SEXUAL ORIENTATION, SOCIO-ECONOMIC CLASS, AGE AND ABILITY WITHIN OUR SCHOOL COMMUNITY CONTRIBUTES TO A SHERIDAN EDUCATION. WE ULTIMATELY STRIVE TO PREPARE OUR STUDENTS TO UNDERSTAND THE NATURE OF A COMPLEX WORLD AND TO THRIVE IN A MULTICULTURAL GLOBAL SOCIETY. 1 FINANCIAL AID 77 1740017 PART I, LINE 2: SCHOLARSHIPS ARE AWARDED ON THE BASIS OF FINANCIAL NEED. RECIPIENT'S FAMILY MUST SUBMIT AN APPLICATION FOR FINANCIAL ASSISTANCE, WHICH IS REVIEWED BY AN INDEPENDENT SERVICE. THE INDEPENDENT SERVICE'S RECOMMENDATIONS ARE THEN EVALUATED BY THE SCHOOL'S FINANCIAL AID COMMITTEE. X 1 1 X X X X 0 0 0 0 0 0 0 1 0 JESSICA DONOVAN HEAD OF SCHOOL 280505 0 15360 0 36600 0 14250 0 13998 0 360713 0 0 0 MELANIE AUERBACH DIR OF STUDENT SUPPORT 117867 0 1000 0 0 0 5924 0 88266 0 213057 0 0 0 SUZANNE BADOUX DIRECTOR OF FINANCE 139979 0 2000 0 600 0 7210 0 11363 0 161152 0 0 0 PART I, LINE 1A JESSICA DONOVAN, HEAD OF SCHOOL, RECEIVED $36,000 AS A TAXABLE HOUSING ALLOWANCE. PART I, LINE 7 THE BONUS FOR THE HEAD OF SCHOOL IS BASED ON MEETING GOALS AND OBJECTIVES. THIS BONUS IS APPROVED BY THE BOARD. IN NOVEMBER 2020, THE BOARD GRANTED BONUSES TO FACULTY AND STAFF IN RECOGNITION OF THE EXTRAORDINARY DEMANDS PLACED ON EDUCATORS AND ADMINISTRATORS DURING THE COVID PANDEMIC TO KEEP THE SCHOOL OPEN, AND TRANSITIONING THROUGH THE PHASES OF REMOTE, HYBRID, AND IN-PERSON LEARNING. 73340 FINANCIAL AID TUITION SCHEDULE L, PART III, GRANTS OR ASSISTANCE BENEFITTING INTEREST PERSONS: SHERIDAN STRIVES FOR A DIVERSE BOARD REPRESENTATIVE OF THE SCHOOL COMMUNITY. AS SUCH, A NUMBER OF BOARD MEMBERS RECEIVE FINANCIAL AID AS DETERMINED BY AN INDEPENDENT COMMITTEE AND A THIRD PARTY ALGORITHM. X 4230 COST X 9 130312 FMV X OUTDOOR TENT 1 39166 COST X ONLINE RESOURCES 9 23918 COST X EQUIP, NETWORK SERVER 2 6623 COST X MUSICAL INSTRUMENTS 2 4575 COST X ART SUPPLIES 1 2514 COST 0 1 0 FORM 990, PART III, LINE 3 IN MARCH 2020, SHERIDAN SCHOOL TRANSITIONED TO A DISTANCE LEARNING MODEL AS A RESULT OF THE CORONAVIRUS PANDEMIC. INSTRUCTIONAL CLASSES CONTINUED ONLINE FOR THE REMAINDER OF THE YEAR. AFTER SCHOOL PROGRAMS, INCLUDING AFTER SCHOOL CHILD CARE AND MOST ENRICHMENT ACTIVITIES WERE CANCELED, EXCEPT FOR A SMALL NUMBER OF ONLINE CLASSES OFFERED AT NO COST. THE SCHOOL'S SUMMER CAMP PROGRAM, CASA, WAS CANCELED FOR IN-PERSON ACTIVITIES IN THE SUMMER OF 2020 AND WAS REPLACED BY A LIMITED NUMBER OF ONLINE SESSIONS AVAILABLE TO A REDUCED NUMBER OF PARTICIPANTS. FOR THE SCHOOL YEAR WHICH BEGAN IN SEPTEMBER 2020, CLASSES RESUMED IN A HYBRID MODEL THAT EVOLVED OVER THE COURSE OF THE YEAR. IN-PERSON LEARNING RANGED FROM ONCE A WEEK IN SEPTEMBER TO FOUR HALF-DAYS BY OCTOBER. AS FACULTY AND STAFF WERE ABLE TO GET VACCINATED, COMMUNITY TRANSMISSION RATES IN DC DECLINED TO LOW LEVELS, AND PUBLIC HEALTH GUIDANCE AND REQUIREMENTS FOR SCHOOLS CHANGED TO ALLOW MORE OPTIONS FOR IN-PERSON LEARNING, FULL IN-PERSON DAILY ATTENDANCE RESUMED IN APRIL 2021, WHERE IT REMAINED FOR THE REST OF THE SCHOOL YEAR. TO CREATE ADDITIONAL CLASSROOMS TO ACCOMMODATE SMALL HALF-CLASS COHORTS, AND ENHANCE HYBRID LEARNING, THE SCHOOL ERECTED PARTITIONS IN THE GYM AND CAFETERIA AREAS, PURCHASED ADDITIONAL TECHNOLOGY, DESIGNED NEW SCHEDULES, REVISED TRAFFIC LOGISTICS AND IMPLEMENTED DAILY HEALTH SCREENINGS, LAYERED MITIGATION PROTOCOLS AND REGULAR COVID-19 TESTING ON SITE. AFTER SCHOOL PROGRAMS CONTINUED TO OFFER ONLINE MUSIC INSTRUCTION IN THE SCHOOL YEAR COMMENCING IN SEPTEMBER 2020. ALTHOUGH THE CLASSES IN THIS ONLINE FORMAT HAD INITIALLY BEEN OFFERED AT NO COST TO THOSE ENROLLED WHEN THE SCHOOL STOPPED ITS IN-PERSON CLASSES IN MARCH 2020, THESE CLASSES RESUMED ON A FEE-BASED SCHEDULE WHEN SCHOOL RESUMED IN SEPTEMBER. THE SCHOOL'S TRADITIONAL SUMMER CAMP PROGRAM RESUMED FOR SIX WEEKS IN THE SUMMER OF 2021 WITH SMALLER COHORTS TO ALLOW FOR PHYSICAL DISTANCING. THE FOODSERVICE PROGRAM RESUMED IN APRIL 2021 WHEN STUDENTS RETURNED FOR FULL DAY IN-PERSON INSTRUCTION. A VARIETY OF BOX LUNCHES AND SNACKS THROUGHOUT THE DAY WERE PROVIDED. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING THE FORM 990, THE MANAGEMENT TEAM, CONSISTING OF THE DIRECTOR OF FINANCE, SENIOR FINANCE STAFF AND HEAD OF SCHOOL REVIEWED THE DRAFT FORM 990 PREPARED BY THE ORGANIZATION'S INDEPENDENT ACCOUNTANTS. THE DRAFT FORM 990, WITH DONOR NAMES REDACTED, WAS THEN MADE AVAILABLE TO THE AUDIT COMMITTEE FOR REVIEW. THE MEMBERSHIP OF THE AUDIT COMMITTEE INCLUDES TRUSTEES WITH PRACTICAL AND/OR PROFESSIONAL EXPERTISE, SUCH AS NONPROFIT MANAGEMENT, ACCOUNTING, AND FEDERAL TAX LAW GOVERNING EXEMPT ORGANIZATIONS. BEFORE THE ORGANIZATION SUBMITTED FORM 990 TO THE IRS, THE AUDIT COMMITTEE REPORTED TO THE BOARD OF TRUSTEES THAT THE AUDIT COMMITTEE HAD, TO THE BEST OF ITS ABILITY, DETERMINED THAT THE DRAFT FORM 990 WAS COMPLETE, ACCURATE AND CORRECT. THE DRAFT 990, WITH DONOR NAMES REDACTED, WAS THEN MADE AVAILABLE TO THE FULL BOARD OF TRUSTEES FOR REVIEW AND COMMENT PRIOR TO FILING. AT THAT TIME THE TRUSTEES WERE ALSO PROVIDED WITH THE OPPORTUNITY TO REQUEST AN UNREDACTED DRAFT FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C FULL DISCLOSURE OF ALL ACTUAL AND POTENTIAL CONFLICTS OF INTEREST IS REQUIRED. EACH TRUSTEE AND OFFICER OF THE SCHOOL IS REQUIRED TO DISCLOSE ANY AND ALL FACTS THAT MAY BE CONSTRUED AS A CONFLICT OF INTEREST ANNUALLY VIA A FORM AND QUESTIONNAIRE, AS WELL AS WHENEVER SUCH ACTUAL OR POTENTIAL CONFLICT OCCURS BEFORE ANY RELEVANT ACTION BY THE BOARD OF TRUSTEES OR A COMMITTEE OF THE BOARD. THE FORMS ARE REVIEWED BY THE DIRECTOR OF FINANCE TO IDENTIFY ANY POTENTIAL CONFLICTS TO BE REVIEWED WITH THE AUDIT COMMITTEE. THE COMMITTEE WILL REVIEW WHETHER OR NOT A CONFLICT EXISTS AND WHETHER IT MAY MATERIALLY OR ADVERSELY AFFECT THE INTERESTS OF THE SCHOOL. THE TRUSTEE WITH THE POTENTIAL CONFLICT MAY NOT PARTICIPATE IN THIS DETERMINATION BY THE COMMITTEE. IF THE COMMITTEE DETERMINES THAT A CONFLICT MAY EXIST, THE BOARD OF TRUSTEES SHALL DETERMINE AN APPROPRIATE REMEDY. THIS REMEDY MAY INCLUDE THE RECUSAL OF THE TRUSTEE FROM CERTAIN MATTERS PENDING BEFORE THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A THE HEAD OF SCHOOL'S COMPENSATION WAS SET UNDER A THREE-YEAR CONTRACT ENTERED INTO IN FEBRUARY 2018. THE COMMITTEE FORMED FOR PURPOSES OF NEGOTIATING THE CONTRACT WITH THE HEAD OF SCHOOL LOOKED AT COMPARABLE COMPENSATION DATA FROM PEER SCHOOLS, (FROM FORMS 990 AND A COMPENSATION SURVEY) WHEN ESTABLISHING THE COMPENSATION IN THE CONTRACT. THE CONTRACT WAS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES AT A PORTION OF A MEETING AT WHICH THE HEAD OF SCHOOL WAS NOT PRESENT. THE CONTRACT ALLOWS FOR A BONUS OF UP TO 10% OF BASE COMPENSATION TO BE PAID TO THE HEAD OF SCHOOL EACH YEAR. ANNUALLY, A REVIEW OF THE PERFORMANCE OF THE HEAD OF SCHOOL IS CARRIED OUT BY A COMMITTEE CONSISTING OF TRUSTEES WHO ARE OFFICERS OR CHAIRS OF COMMITTEES. THE COMMITTEE MAKES A RECOMMENDATION AS TO WHETHER A BONUS (WITHIN THE LIMITS OF THE CONTRACT) SHOULD BE PAID AND THE AMOUNT OF THE BONUS. THE RECOMMENDATION IS THEN TRANSMITTED TO THE BOARD FOR APPROVAL AT A PORTION OF A MEETING AT WHICH THE HEAD OF SCHOOL IS NOT PRESENT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS OF THE SCHOOL ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: GAIN (LOSS) FROM INTEREST RATE SWAP 21,468.