2021-05-12T10:03:23-05:00 2020-06-30 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2019-07-01 520960218 THE FIELD SCHOOL INC FIEL 2022955800 2301 FOXHALL ROAD NW WASHINGTON DC 20007 LORI STRAUSS HEAD OF SCHOOL 2022955800 2021-05-12 1 RICHARD J LOCASTRO CPA P00288314 3019519090 2019 2022-09-23 18:48:47Z LORI STRAUSS 2301 FOXHALL ROAD NW WASHINGTON DC 20007 29906769 0 X WWW.FIELDSCHOOL.ORG X 1972 DC SEE PART III, LINE 1. 17 17 121 35 0 0 1143095 1044152 17491964 18242478 867216 815811 41193 26654 19543468 20129095 2416449 2476104 0 0 10077000 9580861 0 0 630475 6559971 5888617 19053420 17945582 490048 2183513 71238041 72947119 34450878 35542329 36787163 37404790 X THE FIELD SCHOOL IS A PRIVATE CO-ED SCHOOL FOR STUDENTS IN GRADES 6-12. BASED ON A BEAUTIFUL 10 ACRE CAMPUS IN NORTHWEST WASHINGTON, DC, FIELD IS DEFINED BY UNIQUELY SMALL CLASSES AND A DISTINCT MISSION: SELF-DISCOVERY, SKILLS OF MIND AND GENEROSITY OF HEART. WE TEACH THROUGH DIALOGUE AND PASSION, CELEBRATING INDIVIDUAL STUDENTS AND STRESSING THE PROCESS OF INQUIRY, ANALYSIS AND CREATIVITY. OUR STUDENTS PARTICIPATE AND LEARN TO CARE IN WAYS THAT INSPIRE COMPASSION AND ETHICAL BEHAVIOR. ALTHOUGH THE ENVIRONMENT IS RELAXED, THE FIELD SCHOOL IS BASED ON A TRADITIONAL CURRICULUM THAT MAKES CONNECTIONS BETWEEN DISCIPLINES AND EMPHASIZED WRITING, THINKING, SPEAKING, AND PROBLEM-SOLVING. WE BELIEVE OUR MISSION AND METHODS HELP US TO LIVE OUT OUR MOTTO: AUDE SAPERE - "DARE TO BE WISE." 0 0 16236470 2476104 18245994 THE FIELD SCHOOL IS A PRIVATE CO-ED SCHOOL FOR STUDENTS IN GRADES 6-12. BASED ON A BEAUTIFUL 10 ACRE CAMPUS IN NORTHWEST WASHINGTON, DC, FIELD IS DEFINED BY UNIQUELY SMALL CLASSES AND A DISTINCT MISSION: SELF-DISCOVERY, SKILLS OF MIND AND GENEROSITY OF HEART. WE TEACH THROUGH DIALOGUE AND PASSION, CELEBRATING INDIVIDUAL STUDENTS AND STRESSING THE PROCESS OF INQUIRY, ANALYSIS AND CREATIVITY. OUR STUDENTS PARTICIPATE AND LEARN TO CARE IN WAYS THAT INSPIRE COMPASSION AND ETHICAL BEHAVIOR. ALTHOUGH THE ENVIRONMENT IS RELAXED, THE FIELD SCHOOL IS BASED ON A TRADITIONAL CURRICULUM THAT MAKES CONNECTIONS BETWEEN DISCIPLINES AND EMPHASIZED WRITING, THINKING, SPEAKING, AND PROBLEM-SOLVING. WE BELIEVE OUR MISSION AND METHODS HELP US TO LIVE OUT OUR MOTTO: AUDE SAPERE - "DARE TO BE WISE." 16236470 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 24 0 1 121 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ROBERT ALONSO JR 2022955800 2301 FOXHALL ROAD NW WASHINGTON DC 20007 WILL PECAU BOARD CHAIR 2.00 X X 0 0 0 JANE ANGAROLA VICE CHAIR 1.00 X X 0 0 0 RINDY O'BRIEN SECRETARY 1.00 X X 0 0 0 RYAN KATZ TREASURER 1.00 X X 0 0 0 ANDY ALTMAN TRUSTEE 1.00 X 0 0 0 PAULA ANDERSON TRUSTEE 1.00 X 0 0 0 HELEN CYMROT TRUSTEE 1.00 X 0 0 0 MICHAEL FRIEDMAN TRUSTEE 1.00 X 0 0 0 AMY HOWE TRUSTEE 1.00 X 0 0 0 LAURA HOGAN TRUSTEE 1.00 X 0 0 0 SANDI JORDAN TRUSTEE 1.00 X 0 0 0 MIKE LEONARD TRUSTEE 1.00 X 0 0 0 CECILIA LEWIS TRUSTEE 1.00 X 0 0 0 NANCY MELLON TRUSTEE 1.00 X 0 0 0 ALI MUHAMMAD TRUSTEE 1.00 X 0 0 0 OLIVER NICHOLAS TRUSTEE 1.00 X 0 0 0 TIMUR TUNADOR TRUSTEE 1.00 X 0 0 0 ANNE FOLEY INTERIM HEAD OF SCHOOL 40.00 X 373905 0 26173 JOANNE SCRIBNER ASSOC HEAD OF SCHOOL FOR ADVANCEMENT 40.00 X 182734 0 12791 ROBERT ALONSO INTERIM DIR. OF FINANCE & OPERATIONS 40.00 X 146865 0 3267 TARA MCHALE DIR. OF STUDENT SERVICES & SUPPORT 40.00 X 159263 0 23589 NANCY ANDERSON DIRECTOR OF FACILITIES 40.00 X 155072 0 17223 DESMOND BEACH DIR. OF COMMUNITY & CULTURE 40.00 X 129799 0 14949 CHRISTOPHE LORRAIN TEACHER 40.00 X 128917 0 12918 WILLIAM ROBERTS DIRECTOR OF SECURITY 40.00 X 126354 0 20407 DALE JOHNSON FORMER HEAD OF SCHOOL (OFFICER) 40.00 X 568784 0 45063 1971693 0 176380 16 1 1 0 RESTON LIMOUSINE INC 45685 ELMWOOD COURT STERLING VA 20166 STUDENT TRANSPORTATION SVCS 284777 MONUMENTAL FOOD 3870 S FOUR MILE RUN DRIVE ARLINGTON VA 22206 STUDENT FOOD SERVICE 208991 JOHN KALIL 4000 CATHEDRAL AVE 202B WASHINGTON DC 20016 SCHOOL PSYCHOLOGIST 132028 CONCENTUS PO BOX 400 MCLEAN VA 22101 IT SERVICES 107874 4 1044152 127897 1044152 TUITION AND FEES 900099 17891991 17891991 LUNCH RECEIPTS 900099 350487 350487 18242478 555774 555774 15430 0 15430 15430 15430 10037371 9774531 2803 262840 -2803 260037 260037 3856 340 3516 3516 CREDIT CARD REBATES 900099 5937 5937 VENDING COMMISIONS 900099 1771 1771 7708 20129095 18245994 0 838949 2476104 2476104 636385 445470 63638 127277 406846 284792 40685 81369 7027978 6636966 164610 226402 330633 309678 8547 12408 407721 373273 13235 21213 771298 672019 60162 39117 87871 87871 55105 55105 77262 77262 858482 684404 174078 78171 73720 4451 220611 137267 67566 15778 60338 128 60210 310904 310904 197427 107669 31337 58421 677941 677941 1381955 1381955 599138 573012 26126 DEBT SERVICE 275691 275691 LUNCH EXPENSES 267606 265234 2372 EQUIPMENT 188637 145463 43174 PPRRSM - RESERVE 185572 185572 365906 292928 55065 17913 17945582 16236470 1078637 630475 X 5285095 6147625 281487 2131494 168491 5000 71641 86193 98891 112898 55389518 13884909 42567653 41504609 22479459 22941950 285324 17350 71238041 72947119 1243180 1237493 3489994 2471047 27277317 26517836 1753829 2440387 3562124 34450878 35542329 X 36221856 36856313 565307 548477 36787163 37404790 71238041 72947119 X 2183513 -177368 -1388518 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 565307 100 16640 33569 548478 556066 100 40696 31555 565307 559386 100 41331 44751 556066 519092 100 62612 22418 559386 539817 100 19930 40755 519092 0.00000 1.00000 0.00000 0 0 10022200 10022200 42666305 12069830 30596475 1477477 871633 605844 1223536 943446 280090 41504609 INTEREST RATE SWAP OBLIGATION 3504684 OTHER CURRENT LIABILITIES 41127 CAPITAL LEASE OBLIGATION 16313 3562124 X 19874805 -177368 340 -177028 20051833 77262 77262 20129095 17868660 340 340 17868320 77262 77262 17945582 PART V, LINE 4: PERMANENTLY RESTRICTED NET ASSETS ARE RESTRICTED ENDOWMENTS IN WHICH THE PRINCIPAL IS INVESTED IN PERPETUITY AND THE INCOME IS EXPENDABLE TO SUPPORT FINANCIAL AID AT THE FIELD SCHOOL. PART X, LINE 2: FOR THE YEAR ENDED JUNE 30, 2020, THE FIELD SCHOOL HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED AS EXPENSE ON THE FINANCIAL 340. STATEMENTS AND NETTED AGAINST SALES ON FORM 990, PART VIII, LINE 10C. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED AS EXPENSE ON THE FINANCIAL 340. STATEMENTS AND NETTED AGAINST SALES ON FORM 990, PART VIII, LINE 10C. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 OUR NON-DISCRIMINATION POLICY IS NOT ONLY ADVERTISED IN OUR ADMISSION MATERIALS, BUT ALSO IN OUR EMPLOYMENT ADS, OUR WEBSITE, THE ASSOCIATION OF INDEPENDENT SCHOOLS OF GREATER WASHINGTON (AISGW) EMPLOYEE LISTINGS AND THE DISTRICT OF COLUMBIA JOB LISTINGS. 1 STUDENT FINANCIAL AID 71 2476104 PART I, LINE 2: FAMILIES SEEKING FINANCIAL AID FROM THE FIELD SCHOOL MUST APPLY FOR AID THROUGH THE TUITION AID DATA SERVICES (TADS) BY JANUARY, 15 OF THE APPLYING YEAR (AVAILABLE ON-LINE AT WWW.TADS.COM). IN ADDITION, FAMILIES MUST SUBMIT W-2 AND 1040 FORMS FOR THE PREVIOUS YEAR DIRECTLY TO THE FILED SCHOOL NO LATER THAN FEBRUARY 1. TADS PROVIDES A REPORT CONTAINING AN ANALYSIS OF THE INCOME AND EXPENSES FOR EACH APPLYING FAMILY AND A RECOMMENDATION REGARDING HOW MUCH THE FAMILY CAN AFFORD TO SPEND ON AN INDEPENDENT SCHOOL EDUCATION. THE SCHOOL USES THIS ANALYSIS AND RECOMMENDATION AS A GUIDE-PROVIDING IT GREAT WEIGHT-IN ITS OWN ANALYSIS OF THE AMOUNT A FAMILY WOULD NEED IN ORDER TO ACCEPT AN OFFER OF ADMISSION FROM THE FIELD SCHOOL. WE ADDITIONALLY TAKE INTO ACCOUNT LOCAL CONDITIONS IN THE DC AREA ECONOMY AND MARKET SPECIFIC CIRCUMSTANCES OF THE FAMILY'S FINANCIAL SITUATION THAT WE MAY BECOME AWARE OF, AS WELL AS OUR KNOWLEDGE OF HOW MUCH THE FAMILY MAY HAVE PREVIOUSLY PAID AT OTHER SCHOOLS OR IS PROJECTED TO PAY AT OTHER SCHOOLS FOR OTHER CHILDREN. OUR AID IS ENTIRELY NEED-BASED AND DOES NOT REFLECT RELATIVE SCHOLARLY MERIT. THE FINAL DECISIONS ARE MADE BY THE DIRECTOR OF ADMISSIONS AND FINANCIAL AID IN CONSULTATION WITH THE HEAD OF SCHOOL AND THE CHIEF FINANCIAL OFFICER. X 1 1 X X X X 1 0 0 0 0 0 0 1 0 ANNE FOLEY INTERIM HEAD OF SCHOOL 373905 0 0 0 0 0 26173 0 0 0 400078 0 0 0 JOANNE SCRIBNER ASSOC HEAD OF SCHOOL FOR ADVANCEMENT 182734 0 0 0 0 0 12791 0 0 0 195525 0 0 0 ROBERT ALONSO INTERIM DIR. OF FINANCE & OPERATIONS 146865 0 0 0 0 0 0 0 3267 0 150132 0 0 0 TARA MCHALE DIR. OF STUDENT SERVICES & SUPPORT 159263 0 0 0 0 0 14334 0 9255 0 182852 0 0 0 NANCY ANDERSON DIRECTOR OF FACILITIES 155072 0 0 0 0 0 13956 0 3267 0 172295 0 0 0 DALE JOHNSON FORMER HEAD OF SCHOOL (OFFICER) 397863 0 80544 0 90377 0 35808 0 9255 0 613847 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL HAS A BUDGET FOR SCHOOL RELATED EXPENSES THAT ARE FOR USE AT HIS DISCRETION. PART I, LINE 4A DURING THE YEAR, THE ORGANIZATION PROVIDED DALE JOHNSON WITH $90,377 IN SEVERANCE PAY. PART I, LINE 7 DURING THE YEAR, THE ORGANIZATION PROVIDED DALE JOHNSON WITH $80,544 IN BONUS COMPENSATION. A DISTRICT OF COLUMBIA 536001131 2013-03-14 31235000 REFINANCE PRIOR DEBT AND CONSTRUCTION OF SCHOOL ADDITION 0 0 0 A 4717164 31235000 31235000 1 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 0 1 0 0 0 1 A 1 CARRIE JOHNSON SPOUSE OF HEAD OF SCHOOL 56017 COMPENSATION RECEIVED FOR HER ROLE AS WORK INTERNSHIP COORDINATOR. THIS COMPENSATION WAS DETERMINED TO BE FAIR MARKET VALUE. 0 X 6 127897 FMV 0 0 0 0 PART I, COLUMN (B): THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN OUTSIDE ACCOUNTANT AND REVIEWED BY THE FINANCE COMMITTEE. THE RETURN WAS PRESENTED TO THE BOARD FOR APPROVAL PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS ON AN ANNUAL BASIS. TRUSTEES ARE ALSO EXPECTED TO ACT AT ALL TIMES IN A MANNER CONSISTENT WITH THEIR FIDUCIARY DUTIES TO THE FIELD SCHOOL, AND TO EXERCISE PARTICULAR CARE THAT NO DETRIMENT TO THE FIELD SCHOOL RESULTS FROM ANY CONFLICT BETWEEN THEIR INTERESTS AND THIS OF THE FIELD SCHOOL. FURTHER, TRUSTEES WILL NOT VOTE OR DEBATE ON ANY MATTER IN WHICH THE TRUSTEE HAS A DIRECT OR INDIRECT INTEREST. THE BOARD MAY APPROVE A TRANSACTION IN WHICH A TRUSTEE HAS AN INTEREST IF THE MATERIAL FACTS OF THE TRANSACTION AND THE TRUSTEE'S INTEREST ARE DISCLOSED AND THE TRUSTEES APPROVING THE TRANSACTION DETERMINE THAT THE TRANSACTION IS FAIR AND REASONABLE TO THE SCHOOL. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD ESTABLISHED A COMPENSATION COMMITTEE TO DETERMINE THE HEAD OF SCHOOL'S COMPENSATION THAT CONSISTS OF INDEPENDENT MEMBERS OF THE BOARD, AND INCLUDES THE CHAIR OF THE SCHOOL, THE TREASURER AND ONE OTHER BOARD MEMBER. ANNUALLY THE HEAD OF SCHOOL'S PERFORMANCE IS EVALUATED BY THE BOARD AND THESE COMMENTS ARE USED TO DETERMINE THE HEAD OF SCHOOL'S COMPENSATION. THE HEAD OF SCHOOL'S CONTRACT CALLS FOR A MINIMUM ANNUAL RAISE OF 3.5%. IN APPROVING THE CURRENT CONTRACT, THE COMPENSATION COMMITTEE CONSIDERED COMPENSATION LEVELS FROM APPROXIMATELY 20 DIFFERENT SCHOOLS. TEN SCHOOLS WERE SELECTED FROM THE DC AREA AND 10 SCHOOLS WERE SELECTED FROM AROUND THE COUNTRY. THE BOARD HAS ESTABLISHED A SALARY GOAL FOR ALL EMPLOYEES. THAT GOAL IS FOR THE SCHOOL'S COMPENSATION TO BE WITHIN THE 75TH PERCENTILE OF ALL LOCAL SCHOOLS. USING THAT GOAL, THE COMMITTEE ESTABLISHED THE CONTRACT TERMS INCLUDING THE HEAD OF SCHOOLS COMPENSATION. THE MOST RECENT CONTRACT REVIEW WAS COMPLETED IN JUNE 2020. THE DECISION AND DELIBERATION WAS DOCUMENTED BY THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART X, LINE 24: ON MAY 1, 2020, THE THE FIELD SCHOOL RECEIVED LOAN PROCEEDS IN THE AMOUNT OF $1,753,829 UNDER THE PAYCHECK PROTECTION PROGRAM. THE PROMISSORY NOTE CALLS FOR MONTHLY PRINCIPAL AND INTEREST PAYMENTS AMORTIZED OVER THE TERM OF THE PROMISSORY NOTE WITH A DEFERRAL OF PAYMENTS FOR THE FIRST SEVEN MONTHS. UNDER THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT (CARES ACT), THE PROMISSORY NOTE MAY BE FORGIVEN BY THE SMALL BUSINESS ADMINISTRATION IN WHOLE OR IN PART. THE FIELD SCHOOL INTENDS TO USE THE PROCEEDS FOR PURPOSES CONSISTENT WITH THE PAYCHECK PROTECTION PROGRAM AND BELIEVES THAT ITS USE OF THE LOAN PROCEEDS WILL MEET THE CONDITIONS FOR FORGIVENESS OF THE LOAN. THE FIELD SCHOOL INTENDS TO APPLY FOR FORGIVENESS AFTER COMPLETING THE EIGHT WEEK PERIOD. FORM 990, PART XI, LINE 9: LOSS ON INTEREST RATE SWAP OBLIGATION -1,388,518.