2021-05-06T09:01:37-05:00 2020-06-30 420714325 RSM US LLP 9801 WASHINGTONIAN BLVD STE 500 GAITHERSBURG MD 20878 990 2019-07-01 522157082 CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL INC CARL 2027974700 1100 HARVARD STREET NW WASHINGTON DC 20009 GERARDO A LUNA CHIEF FINANCIAL OFFICER 2027974700 2021-05-06 1 WILLIAM E TURCO CPA P00369217 3012963600 2021-05-06 2019 2022-09-23 18:48:47Z ALLISON R KOKKOROS 1100 HARVARD STREET NW WASHINGTON DC 20009 32125021 0 X WWW.CARLOSROSARIO.ORG X 1998 DC THE CARLOS ROSARIO SCHOOL HAS BEEN ON THE FOREFRONT OF PREPARING, EDUCATING AND EMPOWERING TOMORROW'S DIVERSE WORKFORCE FOR MORE THAN 50 YEARS. IN 1998, THE SCHOOL, WHICH IS LOCATED IN WASHINGTON DC, BECAME THE FIRST ADULT EDUCATION CHARTER IN THE COUNTRY, IT IS FULLY ACCREDITED BY THE MIDDLE STATES ASSOCIATION. THE SCHOOL HAS HAD MORE THAN 80,000 GRADUATES OVER THE YEARS, MANY TODAY ARE OUR REGION'S TEACHERS, HEALTH PROFESSIONALS, LEADERS AND SMALL BUSINESS OWNERS. THE SCHOOL'S AWARD WINNING THREE-PRONGED MOLDEL INCLUDES FOUNDATIONAL COURSES IN ENGLISH LANGUAGE, GED, DIGITAL TECHNOLOGY AND ONLINE COMMUNICATION TOOLS, AND CITIZENSHIP FOR THE NATURALIZATION TEST; CAREER CETIFICATION TRAINING IN HIGH GROWTH AND HIGH DEMAND FIELDS, INCLUDING NURSING, CULINARY ARTS, BILINGUAL EDUCATION AND CONSTRUCTION PRE-APPRENTICESHIP; AND COMPREHENSIVE SUPPORTIVE SERVICES IN AN ENVIRONMENT OF LOVE AND RESPECT. 11 10 358 20 0 0 558088 423962 28605322 29368350 317247 476724 -14087 0 29466570 30269036 115416 94044 0 0 18713617 20385375 25938 20000 148003 10857751 10470705 29712722 30970124 -246152 -701088 38492549 36715977 17440241 16555107 21052308 20160870 X THE CARLOS ROSARIO SCHOOL DELIVERS HIGH QUALITY EDUCATION, CAREER TRAINING, AND SUPPORTIVE SERVICES THAT ENABLE ADULT IMMIGRANTS TO REALIZE THEIR DREAMS WHILE STRENGTHENING OUR COMMUNITY AND ECONOMY. 0 1 27521143 94044 29368350 THE CARLOS ROSARIO SCHOOL HAS BEEN ON THE FOREFRONT OF PREPARING, EDUCATING AND EMPOWERING TOMORROW'S DIVERSE WORKFORCE FOR MORE THAN 50 YEARS. IN 1998, THE SCHOOL, WHICH IS LOCATED IN WASHINGTON DC, BECAME THE FIRST ADULT EDUCATION CHARTER IN THE COUNTRY, IT IS FULLY ACCREDITED BY THE MIDDLE STATES ASSOCIATION. THE SCHOOL HAS HAD MORE THAN 80,000 GRADUATES OVER THE YEARS, MANY TODAY ARE OUR REGION'S TEACHERS, HEALTH PROFESSIONALS, LEADERS AND SMALL BUSINESS OWNERS. THE SCHOOL'S AWARD WINNING THREE-PRONGED MOLDEL INCLUDES FOUNDATIONAL COURSES IN ENGLISH LANGUAGE, GED, DIGITAL TECHNOLOGY AND ONLINE COMMUNICATION TOOLS, AND CITIZENSHIP FOR THE NATURALIZATION TEST; CAREER CETIFICATION TRAINING IN HIGH GROWTH AND HIGH DEMAND FIELDS, INCLUDING NURSING, CULINARY ARTS, BILINGUAL EDUCATION AND CONSTRUCTION PRE-APPRENTICESHIP; AND COMPREHENSIVE SUPPORTIVE SERVICES IN AN ENVIRONMENT OF LOVE AND RESPECT. THE SCHOOL IS RANKED AS A TIER ONE HIGH PERFORMING SCHOOL BY THE D.C. PUBLIC CHARTER SCHOOL BOARD. 27521143 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 1 34 0 1 358 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CO DC FL KY ME MD MA MI NV NH ND OH OK OR RI SC UT WA WV WI X X X GERARDO A LUNA 2027974700 1100 HARVARD STREET NW WASHINGTON DC 20009 ALLISON KOKKOROS MEMBER EX OFFICIO, CHIEF EXECUTIVE OFFICER 44.50 1.00 X X 285271 0 34159 GERARDO A LUNA CHIEF FINANCIAL OFFICER 40.00 8.00 X 185661 0 26947 CECILIA HOYER CHIEF HUMAN RESOURCES OFFICER 40.00 X 165742 0 10204 HOLLYANN FRESO-MOORE PRINCIPAL 40.00 X 132730 0 28073 KAREN RIVAS PRINCIPAL 40.00 X 130603 0 26146 SAMUEL NGEKOUA DIR, NETWORK AND IT SERVICES 40.00 X 132066 0 22860 KRISTINE DUNNE LEGAL COUNSEL 30.00 X 138460 0 10745 PATRICIA SOSA CHAIR 0.50 X X 0 0 0 BRAHIM RAWI VICE-CHAIR AND STUDENT/ALUMNI MEMBER 0.40 0.80 X X 0 0 0 JAMES MOORE TREASURER 0.20 X X 0 0 0 MARGARET YAO SECRETARY 0.20 X X 0 0 0 YESHIMEBET BELAY MEMBER 0.20 X 0 0 0 FRANCISCO FERRUFINO STUDENT/ALUMNI MEMBER 0.20 X 0 0 0 BO PHAM MEMBER 0.20 X 0 0 0 VILMA ROSARIO MEMBER 0.20 X 0 0 0 HECTOR J TORRES MEMBER 0.40 0.80 X 0 0 0 JOHAN UVIN MEMBER 0.20 X 0 0 0 1170533 0 159134 21 0 1 0 PROACTIVE SCHOOL 11419 PURPLE BEACH DRIVE RESTON NV 20191 STUDENT INFORMATION SERVICES 185665 1 10000 413962 423962 PER PUPIL INSTRUCTION 900099 21548942 21548942 PER PUPIL FACILITIES 900099 7070201 7070201 CULINARY SALES 900099 342531 342531 STUDENT FEES & OTHER 900099 286676 286676 ADMIN. SUPPORT SERVICE 900099 120000 120000 29368350 494213 494213 1838496 1799072 56913 39424 -56913 -17489 -17489 30269036 29368350 0 476724 94044 94044 422473 422473 15930454 14355747 1487573 87134 802304 720619 76415 5270 1831123 1560839 251913 18371 1399021 1235240 156760 7021 37189 500 36689 153051 71792 80943 316 20000 20000 52258 52258 415034 361542 51367 2125 91138 37572 53566 626217 519961 103404 2852 818152 706964 110185 1003 3622048 3386459 235589 165462 148860 16017 585 120042 86606 33330 106 1654727 1654697 30 1575878 1507108 67189 1581 116773 108567 8206 DIRECT STUDENT COST & S 471372 471372 CHARTER SCHOOL BOARD AD 267238 267238 FOOD & FOOD SERVICES 204507 204507 DUES & MEMBERSHIP 78542 20819 57071 652 1077 90 987 30970124 27521143 3300978 148003 22355 7706 9230257 8405423 156640 89953 477992 365679 34414683 15448134 19873893 18966549 8280836 8473287 450576 407380 38492549 36715977 2481095 2323271 57344 14959146 14174492 17440241 16555107 X 20927640 19968025 124668 192845 21052308 20160870 38492549 36715977 -701088 -190350 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11759947 6516418 5243529 1444894 1007896 436998 21209842 7923820 13286022 18966549 DUE TO COMMUNITY CAPITAL CORPORATION 346 CAPITAL LEASE OBLIGATIONS 12598508 DEFERRED COMPENSATION 279940 DEFERRED RENT 702376 ACCRUED POSTRETIREMENT BENEFIT 593322 14174492 X 30035236 -190350 8808 -181542 30216778 52258 52258 30269036 30926674 8808 8808 30917866 52258 52258 30970124 PART X, LINE 2: UNDER THE PROVISION OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND THE APPLICABLE INCOME TAX REGULATIONS OF THE DISTRICT OF COLUMBIA, THE SCHOOL IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THE SCHOOL HAD NET UNRELATED BUSINESS INCOME OF $0 AND $167,984 FOR THE YEARS ENDED JUNE 30, 2020 AND 2019, RESPECTIVELY. GENERALLY, THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2017. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 STUDENTS ARE GIVEN THE NOTICE WHEN THEY COME TO REGISTER AND IT IS ON OUR WEBSITE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES A PER PUPIL STUDENT AND FACILITY ALLOTMENT BASED ON ENROLLMENT FROM THE DISTRICT OF COLUMBIA GOVERNMENT - THIS IS THE PRIMARY SOURCE OF FUNDING. THE SCHOOL MAY ALSO APPLY AND RECEIVE FUNDS IN THE FORM OF A GRANT(S) FROM THE DISTRICT OF COLUMBIA OFFICE OF STATE SUPERINTENDENT OF EDUCATION FOR SPECIFIC PURPOSE/PROGRAM. CONTRIBUTIONS RECEIVED FROM GOVERNMENT AGENCIES: DISTRICT OF COLUMBIA OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION DISTRICT OF COLUMBIA MAYOR'S OFFICE ON LATINO AFFAIRS THE SCHOOL MAY ALSO SEEK AND RECEIVE FUNDS IN THE FORMS OF GRANTS FROM THE FEDERAL GOVERNMENT, IN PARTICULAR THE US DEPARTMENT OF EDUCATION, WHICH MAY BE FUNDED DIRECTLY OR THROUGH THE DC OFFICE OF STATE SUPERINTENDENT OF EDUCATION. X X X X X X X 1 PROGRESSITY INC PO BOX 11095 WASHINGTON DC 20008 ONGOING DEVELOPMENT STRATEGY 0 0 20000 -20000 20000 -20000 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY DC 1 SCHOLARSHIPS 52 94044 PART I, LINE 2: THE SCHOOL ASSIGNS A GRANT CODE FOR ALL GRANT AND MAINTAINS FINANCIAL AND OTHER IDENTIFYING DATA TO SUPPORT ADMINISTERING AND MONITORING THE USE OF GRANT FUNDS. X X X X X 0 1 0 0 0 0 0 1 0 ALLISON KOKKOROS MEMBER EX OFFICIO, CHIEF EXECUTIVE O 192267 0 19256 0 73748 0 17253 0 17865 0 320389 0 68886 0 GERARDO A LUNA CHIEF FINANCIAL OFFICER 167261 0 11891 0 6509 0 11386 0 16520 0 213567 0 0 0 CECILIA HOYER CHIEF HUMAN RESOURCES OFFICER 165553 0 0 0 189 0 4319 0 6844 0 176905 0 0 0 HOLLYANN FRESO-MOORE PRINCIPAL 126334 0 6300 0 96 0 8322 0 21306 0 162358 0 0 0 KAREN RIVAS PRINCIPAL 124393 0 6127 0 83 0 8093 0 19596 0 158292 0 0 0 SAMUEL NGEKOUA DIR, NETWORK AND IT SERVICES 127728 0 3750 0 588 0 8085 0 15645 0 155796 0 0 0 KRISTINE DUNNE LEGAL COUNSEL 125997 0 12252 0 211 0 8093 0 3523 0 150076 0 0 0 PART I, LINE 4B ALLISON KOKKOROS PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN 457(F). DURING THE CALENDAR YEAR 2019, THE ORGANIZATION CONTRIBUTED $21,580 TO THE PLAN AND PAID OUT $73,478. THE PLAN IS NO LONGER ACTIVE. PART I, LINE 7 PERFORMANCE BONUSES WERE CALCULATED BASED ON A PERCENTAGE OF BASE SALARY. JULIO HADDOCK SPOUSE OF BOARD MEMBER 48511 PART-TIME EMPLOYEE 0 FORM 990, PART III, LINE 3 ON MARCH 19, 2020, THE SCHOOL SHIFTED TO DISTANCE LEARNING AS A RESULT OF THE COVID-19 PANDEMIC AND SUPPORTED STUDENTS IN VARIOUS CAPACITY TO ENUSURE A SUCCESSFUL COMPLETION OF THE 19 20 SCHOOL YEAR. PLANNING ENSUED TO PREPARE FOR THE 2020-2021 SCHOOL YEAR IN A CONTINUED REMOTE OR HYBRID POSTURE AS NECESSARY AND FEASIBLE GIVEN STUDENTS' NEEDS. PROPER HEALTH AND SAFETY PROTOCOLS WERE FOLLOWED AND STUDENTS WERE EQUIPPED WITH PROPER TECHNOLOGY AND SUPPORTS TO ENABLE DISTANCE LEARNING. THE SCHOOL ENGAGED AND SUCCESSFULLY LEVERAGED ITS LEARNING MANAGEMENT SYSTEM ALONG WITH MANY OTHER APPLICATIONS AND MODES OF COMMUNICATION. THE SCHOOL AND THE SCHOOL COMMUNITY WAS COMMITTED TO SUPPORTING THE STUDENTS WITH VALUABLE RESOURCES SUCH AS EMPLOYMENT SERVICES, HEALTHCARE ACCESS, FOOD AND FINANCIAL RESOURCES. OVER $30,000 WAS RAISED TO SUPPORT OVER 50 FAMILIES DURING THIS PERIOD. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS A THREE-TIER DATA COMPILATION AND REVIEW SYSTEM FOR THE FORM 990, WHICH INVOLVES THE CONTROLLER AND GENERAL COUNSEL AND CULMINATES WITH THE CHIEF FINANCIAL OFFICER BEFORE A DRAFT 990 IS PREPARED BY THE ACCOUNTING FIRM. THE ACCOUNTING FIRM PREPARES THE DRAFT FORM 990 FOR REVIEW BY THE ORGANIZATION AND PROPOSED CHANGES ARE DOCUMENTED AS NECESSARY. THE DRAFT IS PRESENTED TO THE CHIEF EXECUTIVE OFFICER AND THE BOARD FOR FURTHER REVIEW. ALL CHANGES ARE COMPILED AND PRESENTED TO THE ACCOUNTING FIRM WHO ISSUES A FINAL DRAFT WHICH IS APPROVED BY THE CHIEF FINANCIAL OFFICER AND CHIEF EXECUTIVE OFFICER PRIOR TO FILING THE FINAL RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICIES ARE DISTRIBUTED TO THE BOARD OF TRUSTEES AND EMPLOYEES ANNUALLY. EACH BOARD MEMBER AND KEY LEADERSHIP STAFF IS RESPONSIBLE FOR REVIEWING AND COMPLYING WITH THE POLICY. EACH MEMBER OF THE BOARD IS REQUIRED TO SIGN OFF THAT THEY ARE IN COMPLIANCE WITH THE POLICY AND MUST DISCLOSE TO THE CEO ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST SO THAT SAFEGUARDS CAN BE ESTABLISHED TO PROTECT ALL PARTIES. OFFICERS AND KEY LEADERSHIP STAFF ARE RESPONSIBLE FOR COMPLETING THE CONFLICT OF INTEREST DISCLOSURE FORM EACH YEAR AND DISCLOSING ANY ACTUAL OR POTENTIAL CONFLICTS TO THE CEO AS CONFLICTS ARISE. FORM 990, PART VI, SECTION B, LINE 15 THE SALARIES OF THE CHARTER SCHOOL'S CEO AND CFO ARE DETERMINED BY REVIEWING SALARY DATA PRODUCED BY AN INDEPENDENT CONSULTANT. THIS INCLUDES REVIEW OF SURVEY DATA FOR CHARTER SCHOOLS OF SIMILAR SIZE AND COMPLEXITY, OTHER NOT FOR PROFITS AND OTHER COMPARABLE AGENCIES. THE EXECUTIVE COMMITTEE PROPOSES THE COMPENSATIONS OF THE CEO AND CFO, WHICH ARE REVIEWED AND APPROVED ANNUALLY BY THE BOARD. SALARIES OF THE OTHER SENIOR LEADERS ARE DETERMINED AS PART OF A STUDY CONDUCTED BY AN INDEPENDENT CONSULTANT. SALARIES ARE REVIEWED AND APPROVED BY THE CEO. THERE ON ANNUAL SALARY INCREASES ARE PERFORMED ACROSS THE BOARD FOR ALL EMPLOYEES, UPON WHICH THE SALARY LINE ITEM EXPENSE IS REVIEWED AND APPROVED BY THE BOARD, AS PART OF THE ANNUAL BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 18 THE 990 AND 990 -T ARE AVAILABLE ON GUIDESTAR, THE CARLOS ROSARIO PUBLIC CHARTER SCHOOL'S WEBSITE, WWW.CARLOSROSARIO.ORG VIA PUBLIC INFORMATION, THE DC PUBLIC CHARTER SCHOOL BOARD'S WEBSITE HTTPS://DCPCSB.ORG VIA THE TRANSPARENCY HUB AND ARE ALSO AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL'S FINANCIAL STATEMENTS CAN BE ACCESSED VIA THE SCHOOL'S WEBSITE UNDER PUBLIC INFORMATION VIA A LINK TO DC PUBLIC CHARTER SCHOOL BOARD'S TRANSPARENCY HUB . THE SCHOOL'S FINANCIAL STATEMENTS ARE ALSO ACCESSIBLE ON THE DC PUBLIC CHARTER SCHOOL BOARD'S WEBSITE DIRECTLY. GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE UPON REQUEST. COMMUNITY CAPITAL CORPORATION 1100 HARVARD STREET NW WASHINGTON DC 20009 522332161 PROVIDES AND OPERATES FACILITIES TO HOUSE NON-PROFIT ORGANIZATIONS DC 501(C)(3) LINE 12B, II N/A 0 COMMUNITY CAPITAL CORPORATION - SONIA GUTIERREZ CAMPUS 1100 HARVARD STREET NW WASHINGTON DC 20009 460612061 TO HOLD TITLE AND DEVELOP PROPERTY FOR EDUCATIONAL USES DC 501(C)(2) COMMUNITY CAPITAL CORPORATION 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0