2021-05-04T21:27:26-05:00 2020-06-30 420714325 RSM US LLP 9801 WASHINGTONIAN BLVD STE 500 GAITHERSBURG MD 20878 990 2019-07-01 522265744 THURGOOD MARSHALL ACADEMY THUR 2025636862 2427 MARTIN LUTHER KING JR AVE S WASHINGTON DC 20020 RAYMOND WEEDEN EXECUTIVE DIRECTOR 2025636862 2021-04-27 1 WILLIAM E TURCO CPA P00369217 3012963600 2021-04-27 2019 2022-09-23 18:48:47Z THURGOOD MARSHALL ACADEMY PUBLIC CHARTER HIGH SCHOOL RAYMOND WEEDEN 2427 MARTIN LUTHER KING JR AVE SE WASHINGTON DC 20020 9726100 0 X THURGOODMARSHALLACADEMY.ORG X 2000 DC (SEE SCHEDULE O)THURGOOD MARSHALL ACADEMY PREPARES HIGH SCHOOL STUDENTS FOR SUCCESS IN COLLEGE AND CIVIC LIFE THROUGH A PROGRAM FEATURING A DATA-DRIVEN CURRICULUM AND WRAP-AROUND YOUTH DEVELOPMENT SERVICE. IT TEACHES ROUGHLY 400 STUDENTS PER YEAR, MOST OF WHOM LIVE IN UNDER-RESOURCED NEIGHBORHOODS. 11 11 98 300 0 0 980432 1165690 8288341 8450906 21957 28029 -15372 59919 9275358 9704544 15898 14729 0 0 6282977 6535545 0 0 376623 2643323 2613457 8942198 9163731 333160 540813 15897662 17601205 496796 1659526 15400866 15941679 X THE MISSION OF THURGOOD MARSHALL ACADEMY IS TO PREPARE STUDENTS TO SUCCEED IN COLLEGE AND TO ACTIVELY ENGAGE IN OUR DEMOCRATIC SOCIETY. 0 1 8425226 14729 8532351 THURGOOD MARSHALL ACADEMY HAS A SINGLE PROGRAM--EDUCATION VIA DATA-DRIVEN INSTRUCTION AND YOUTH-DEVELOPMENT ACTIVITIES. IN THE FISCAL YEAR ENDING 6/30/2020, THE SCHOOL SERVED 385 STUDENTS DURING THE ROUGHLY 180-DAY SCHOOL YEAR AS WELL AS ROUGHLY 250 STUDENTS DURING A 5-WEEK SUMMER SCHOOL. THE SCHOOL'S STUDENTS' SCORES ON STANDARDIZED TESTS ARE CONSISTENTLY ABOVE THE AVERAGE FOR OPEN ENROLLMENT HIGH SCHOOLS IN DC. ALL GRADUATING SENIORS WERE ACCEPTED TO COLLEGE. THE PROGRAM IMPLEMENTATION WAS VIRTUAL BEGINNING IN MARCH 2020 DUE TO THE PANDEMIC. 8425226 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 32 0 1 98 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X RAYMOND WEEDEN EXECUTIVE DIRECTOR 2025636862 2427 MARTIN LUTHER KING JR AVE SE WASHINGTON DC 20020 ABDULLAH ZAKI HEAD OF SCHOOL 40.00 X 135090 0 28565 DAVID SCHLOSSMAN COO 40.00 X 129760 0 17951 RICHARD POHLMAN FORMER EXECUTIVE DIRECTOR 40.00 X 103898 0 12103 RAYMOND WEEDEN EXECUTIVE DIRECTOR 40.00 X 89284 0 8586 JONATHAN STOEL CHAIR OF THE BOARD OF TRUSTEES 2.00 X X 0 0 0 MARK HARRISON VICE CHAIR OF THE BOARD OF TRUSTEES 2.00 X X 0 0 0 DAN GORDON SECRETARY & TRUSTEE 2.00 X X 0 0 0 KENNETH JONES TREASURER & TRUSTEE 2.00 X X 0 0 0 BRUCE BERMAN TRUSTEE 2.00 X 0 0 0 DANIELLE BIERZYNSKI TRUSTEE 2.00 X 0 0 0 KIA BURNETT TRUSTEE 2.00 X 0 0 0 JEROME EPSTEIN TRUSTEE 2.00 X 0 0 0 REGINA FOSHEE TRUSTEE 2.00 X 0 0 0 ANDREW ROSENBERG TRUSTEE 2.00 X 0 0 0 LAURENCE TELSON TRUSTEE 2.00 X 0 0 0 458032 0 67205 3 1 1 0 BUILDING HOPE 910 17TH STREET NW SUITE 1100 WASHINGTON DC 20006 ACCOUNTING & HR 249491 BLACKOUT INVESTIGATIONS AND SECURITY SER 11750 BUSINESS PARK DR SUITE 201 WALDORF MD 20601 SECURITY SERVICES 198116 MCN BUILD INC 1214 28TH STREET NW WASHINGTON DC 20007 CONSTRUCTION 172184 BOLANA CAPITAL ENTERPRISES INC 4645 NANNIE HELEN BURROUGHS AVE NE WASHINGTON DC 20019 JANITORIAL SERVICES 169093 LUNCHERAS DI SI LLC 1717 N ST SW SUITE 1 WASHINGTON DC 20036 FOOD SERVICE FEES 140405 7 95411 791657 278622 1200 1165690 TUITION ALLOCATION 900099 8384782 8384782 SCHOOL LUNCH PROGRAM 900099 66124 66124 8450906 28029 28029 30 95411 21556 -21526 -21526 OTHER INCOME 900099 81445 81445 81445 9704544 8532351 0 6503 14729 14729 338915 211189 81567 46159 15656 11742 783 3131 5218317 5022160 196157 112719 107583 5136 439313 421058 373 17882 410625 386125 5532 18968 31066 31066 215857 215857 175416 167534 4264 3618 197373 185667 2660 9046 709269 666950 9556 32763 145577 145577 564425 530749 7604 26072 50528 47513 681 2334 DIRECT STUDENT COSTS 274642 274642 ADMINISTRATIVE FEES 98483 98483 OTHER STAFF EXPENSES 54033 50809 728 2496 STAFF DEVELOPMENT COSTS 29759 27898 420 1441 67029 54818 791 11420 9163731 8425226 361882 376623 500 1208 5091838 6865974 283184 323517 56113 92403 18208423 7890320 10466027 10318103 15897662 17601205 183580 165278 13221 313216 1481027 496796 1659526 X 15371193 15873208 29673 68471 15400866 15941679 15897662 17601205 540813 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 182000 182000 15551105 5757195 9793910 2475318 2133125 342193 10318103 ACCRUED SALARIES & BENEFITS 322576 PAYCHECK PROTECTION PROGRAM PROMISSORY NOTE 1158451 1481027 X 10307568 581468 581468 9726100 -21556 -21556 9704544 9766755 581468 21556 603024 9163731 0 9163731 PART X, LINE 2: TMA IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION. TMA IS EXEMPT FROM FEDERAL TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. INCOME TAX EXPENSE FOR THE YEARS ENDED JUNE 30, 2020 AND JUNE 30, 2019 WAS INSIGNIFICANT. EXEMPTION FROM DISTRICT OF COLUMBIA INCOME TAXES WAS GRANTED TO TMA EFFECTIVE OCTOBER 17, 2002. TMA IS ALSO EXEMPT FROM DISTRICT OF COLUMBIA'S SALES, REAL ESTATE AND PERSONAL PROPERTY TAXES. THE ACADEMY FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, 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. UNDER THIS GUIDANCE, THE ACADEMY MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION, ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED THE ACADEMY'S TAX POSITIONS AND CONCLUDED THAT THE ACADEMY HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GENERALLY, THE ACADEMY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2017. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE REPORTED ON LINE 8B -21,556. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE REPORTED ON LINE 8B 21,556. 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 SCHOOL PUBLISHED ITS NON-DISCRIMINATION POLICY IN THE WASHINGTON POST. SCHEDULE E, PART I, LINE 6 THE ACADEMY IS A DISTRICT OF COLUMBIA PUBLIC CHARTER SCHOOL. AS SUCH, THE ACADEMY RECEIVES A FIXED TUITION PER-PUPIL PUBLIC FUNDING ALLOCATION FROM THE DISTRICT OF COLUMBIA CHARTER SCHOOL BOARD. IN ADDITION, THE SCHOOL RECEIVES FEDERAL ENTITLEMENT INCOME UNDER TITLES 1, 2, 4, AND 5. GALA 95411 95411 21556 95411 95411 21556 21556 -21556 1 ROUGHLY $500/SEMESTER PER ALUMNUS/ALUMNAE ON A FIRST-COME-FIRST-SERVED BASIS FOR ELIGIBLE EXPENSES UNTIL ROUGHLY $10,000/BUDGET PLUS ANY LATE-BREAKING-FUNDS ARE EXPENDED. 32 14729 FMV TUITION, HOUSING DEPOSITS AND THE LIKE, FEES, BOOKS, SUPPLIES, TRANSPORTATION. PART I, LINE 2: SCHOOL ALUMNI RELATIONS STAFF MONITORS APPLICATIONS FROM ALUMNI THAT SHOW NEED, AND THIS STAFF MONITORS APPROPRIATE USE OF FUNDS; OPPORTUNITY TO APPLY IS OPEN TO ALL ALUMNI FIRST-COME-FIRST-SERVED. X X X 0 0 0 0 0 0 0 1 0 ABDULLAH ZAKI HEAD OF SCHOOL 134030 0 1000 0 60 0 16693 0 12487 0 164270 0 0 0 RICHARD POHLMAN FORMER EXECUTIVE DIRECTOR 93663 0 10200 0 35 0 1913 0 13387 0 119198 0 0 0 PART I, LINE 7 BONUSES WERE CONTEMPLATED IN AND CONSISTENT WITH ANNUAL CONTRACTS AND WERE DETERMINED AND AUTHORIZED BY THE BOARD FOR THE EXECUTIVE DIRECTOR (R. POHLMAN AND R. WEEDEN) AND BY EXECUTIVE DIRECTOR R. POHLMAN OR R. WEEDEN FOR OTHER EMPLOYEES. FORM 990, PAGE 1, PART 1, LINE 6, ESTIMATE OF THE NUMBER OF VOLUNTEERS: THURGOOD MARSHALL ACADEMY SUPPORTS STUDENTS' ACADEMIC AND PERSONAL DEVELOPMENT THROUGH PROGRAMS INCLUDING TUTORING AND SPECIALIZED EXTRACURRICULAR PROGRAMS. THESE PROGRAMS DRAW UPON VOLUNTEERS FROM DC'S PROFESSIONAL COMMUNITY; THE TOTAL NUMBER OF VOLUNTEERS IS ESTIMATED AT 300. FOR INSTANCE, ONE TUTORING PROGRAM ALONE SENDS ROUGHLY 70 STUDENTS/WEEK TO SEVERAL AREA LAW FIRMS (ESTIMATE SOLELY FOR THIS PROGRAM IS 5 FIRMS/YEAR X 20 VOLUNTEERS/FIRM). FORM 990, PART III, LINE 3 IN RESPONSE TO THE COVID-19 PANDEMIC, IN MARCH 2020 THRUGOOD MARSHALL ACADEMY (ALONG WITH ALMOST ALL DC SCHOOLS) SHIFTED ITS CURRICULAR AND EXTRACURRICULAR ACTIVITIES TO DISTANCE LEARNING. ALL ACTIVITIES IN PURSUIT OF THE SCHOOL'S EXEMPT MISSION CONTINUED IN THIS NEW ENVIRONMENT. FORM 990, PART VI, SECTION B, LINE 11B THURGOOD MARSHALL ACADEMY USED THE FOLLOWING PROCESS TO REVIEW THE PREPARED FORM 990 BEFORE IT WAS FILED WITH THE IRS: (1) THE CHIEF OPERATING OFFICER (MANAGEMENT) ACTIVELY PARTICIPATED IN THE PREPARATION OF THE FORM 990, PROVIDING INFORMATION TO AND SEEKING FEEDBACK FROM THE SCHOOL'S ACCOUNTANTS AND TAX PREPARES FOR SEVERAL WEEKS PRIOR TO FILING; THEN, ROUGHLY ONE WEEK PRIOR TO FILING, (2) MANAGEMENT (THE COO AND THE EXECUTIVE DIRECTOR) REVIEWED THE PREPARED FORM 990 PRIOR TO FILING; AND (3) THE BOARD OF TRUSTEES WAS PROVIDED THE PREPARED FORM 990 VIA ELECTRONIC MAIL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THURGOOD MARSHALL ACADEMY MONITORS AND ENFORCES COMPLIANCE WITH CONFLICT OF INTEREST POLICIES AT BOTH THE BOARD AND STAFF LEVELS. MEMBERS OF THE BOARD COMPLY WITH CONFLICT OF INTEREST POLICIES BY ANNUALLY RESPONDING TO A SURVEY THAT INCLUDES THE POLICY, AN AFFIRMATION THAT MEMBERS WILL ABIDE BY IT, AND AN OPPORTUNITY TO REPORT ANY POSSIBLE CONFLICTS. THE CHIEF OPERATING OFFICER REVIEWS THE SURVEYS AND ALERTS THE BOARD CHAIR OF ANY ISSUES IN ORDER TO DEVELOP A RESOLUTION TO ANY POTENTIAL CONFLICTS. THE POLICY STATES THAT BOARD MEMBERS ARE TO REPORT POTENTIAL CONFLICTS ON AN ONGOING BASIS. EMPLOYEES OF THE SCHOOL RECEIVED (AND SIGN ACKNOWLEDGEMENT OF) A PERSONNEL POLICY MANUAL THAT INCLUDES AN EXPLICIT PROHIBITION OF CONFLICTS OF INTEREST AND A REQUIREMENT THAT ANY POTENTIAL CONFLICT BE REPORTED TO THE EMPLOYEE'S SUPERVISOR. SUPERVISORS RESOLVE POSSIBLE CONFLICTS OF INTEREST OR REPORT THE ISSUE TO THEIR SUPERVISORS. THE CHIEF OPERATING OFFICER AND EXECUTIVE DIRECTOR FURTHER MONITOR AND ENFORCE CONFLICT OF INTEREST POLICIES BY ACTIVELY SUPERVISING THE SCHOOL'S CONTRACTS AND FINANCIAL TRANSACTIONS. FORM 990, PART VI, SECTION B, LINE 15 THURGOOD MARSHALL ACADEMY'S DETERMINATION OF COMPENSATION FOR THE EXECUTIVE DIRECTOR AS WELL AS FOR OTHER EMPLOYEES INCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THE COMPENSATION OF THE EXECUTIVE DIRECTOR (WHO IS AN EMPLOYEE AND NOT A MEMBER OF THE BOARD) WAS DETERMINED BY THE BOARD OF TRUSTEES, ALL OF WHOM ARE INDEPENDENT OF AND HAVE NO FAMILY OR BUSINESS RELATION WITH THE EXECUTIVE DIRECTOR. IN REVIEWING AND APPROVING THE EXECUTIVE DIRECTOR COMPENSATION, THE BOARD REVIEWED COMPARABILITY DATA REGARDING PAY OF SIMILAR EXECUTIVES AT COMPARABLE INSTITUTIONS AND OF GENERAL TRENDS IN THE LOCAL EMPLOYMENT MARKET. THEY DOCUMENTED THE DELIBERATION AND DECISION BY RETAINING CORRESPONDENCE AND RESEARCH AND THROUGH FORMS AUTHORIZING EXECUTIVE PAY. THE COMPENSATION OF OTHER STAFF WAS CONDUCTED BY THE EXECUTIVE DIRECTOR, WHO IS INDEPENDENT OF AND HAS NO FAMILY OR BUSINESS RELATIONSHIPS WITH ANY EMPLOYEES. THE EXECUTIVE DIRECTOR CONSIDERED COMPARABILITY DATA REGARDING PAY SCALES FOR SIMILAR WORKERS AND THE GENERAL LOCAL EMPLOYMENT MARKET, AND DOCUMENTED DELIBERATION AND DECISIONS IN THE WORK-PAPERS OF THE ANNUAL BUDGET APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THURGOOD MARSHALL ACADEMY PROVIDES GOVERNING AND FINANCIAL DOCUMENTS TO ITS AUTHORIZING BODY, THE DC PUBLIC CHARTER SCHOOL BOARD, WHICH PROVIDES PUBLIC ACCESS TO THE DOCUMENTS AS GOVERNED BY DISTRICT OF COLUMBIA AND FEDERAL LAW. FORM 990, PAGE 6, PART VI, SECTION A, LINE 1A: THE EXECUTIVE COMMITTEE OF THE THURGOOD MARSHALL ACADEMY BOARD OF TRUSTEES IS COMPOSED OF THE BOARD CHAIR (WHO PRESIDES), THE VICE-CHAIR, THE SECRETARY, AND THE TREASURER. THE EXECUTIVE COMMITTEE HAS THE OPTION TO ADD AN AT-LARGE MEMBER OF THE BOARD TO THE COMMITTEE. ALL MEMBERS OF THE EXECUTIVE COMMITTEE ARE ALSO MEMBERS OF THE BOARD OF TRUSTEES (THE GOVERNING BODY). THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR WORKING IN SUPPORT OF THE FULL BOARD. THE WORK OF THE COMMITTEE, TO THE EXTENT PERMITTED BY DISTRICT OF COLUMBIA LAW, REVOLVES AROUND FIVE MAJOR AREAS: (1) PERFORMING POLICY WORK AS DIRECTED BY THE BOARD, OR WHEN IT AFFECTS THE WORK OF THE EXECUTIVE COMMITTEE.; (2) ACTING AS LIAISON TO THE CHIEF EXECUTIVE; (3) HELPING DEVELOP A STRATEGIC PLAN; (4) CONDUCTING EXECUTIVE SEARCHES; AND (5) ADDRESSING URGENT ISSUES TO RESOLVE AN EMERGENCY OR ORGANIZATIONAL CRISIS.