COMMUNITY CAPITAL CORPORATION: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY CAPITAL CORPORATION (EIN 52-2332161)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-05-06
- IRS object ID
- 202141269349300029
- Schema version
- 2019v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-05-06T09:01:37-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9801 WASHINGTONIAN BLVD STE 500 | AddressLine1Txt |
| City | GAITHERSBURG | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20878 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522332161 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY CAPITAL CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COMM | BusinessNameControlTxt |
| Phone | 2027974700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 HARVARD STREET NW | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200095356 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GERARDO A LUNA | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 2027974700 | PhoneNum |
| Signature | 2021-05-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM E TURCO CPA | PreparerPersonNm |
| PTIN | P00369217 | PTIN |
| Phone | 3012963600 | PhoneNum |
| Preparation | 2021-05-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CARMEN C RAMIREZ | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 HARVARD STREET NW | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200095356 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $20,035,638 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | TO RECEIVE, ADMINISTER AND EXPEND FUNDS FOR CHARITABLE AND EDUCATIONAL PURPOSES, AND IN PARTICULAR FOR THE BENEFIT OF ITS SOLE SUPPORTED ORGANIZATION, CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 17 | TotalEmployeeCnt |
| Total Volunteers | 3 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $14,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $14,048,986 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,621,030 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,970,054 | CYProgramServiceRevenueAmt |
| PY Investment Income | $49,771 | PYInvestmentIncomeAmt |
| CY Investment Income | $12,807 | CYInvestmentIncomeAmt |
| PY Other Revenue | $89 | PYOtherRevenueAmt |
| CY Other Revenue | $3,791 | CYOtherRevenueAmt |
| PY Total Revenue | $5,684,890 | PYTotalRevenueAmt |
| CY Total Revenue | $20,035,638 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $10,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $10,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,452,553 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,317,498 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,571,315 | PYOtherExpensesAmt |
| CY Other Expenses | $4,767,138 | CYOtherExpensesAmt |
| PY Total Expenses | $7,033,868 | PYTotalExpensesAmt |
| CY Total Expenses | $6,094,636 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,348,978 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $13,941,002 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $27,436,684 | TotalAssetsBOYAmt |
| Total Assets EOY | $23,601,296 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $28,063,426 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $10,267,756 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$626,742 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,333,540 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ORGANIZATION IS OPERATED TO RECEIVE, ADMINISTER AND EXPEND FUNDS FOR CHARITABLE AND EDUCATIONAL PURPOSES SUPPORTING THE MISSION AND GOALS OF ITS SUPPORTED ORGANIZATION, CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $5,387,000 | ExpenseAmt |
| Grant | $10,000 | GrantAmt |
| Revenue | $5,973,845 | RevenueAmt |
| Desc | TO PROVIDE SUPPORT AND SERVICES, INCLUDING FACILITIES OPERATION, TO ITS SUPPORTED ORGANIZATION, CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL, WHICH SERVES THE IMMIGRANT COMMUNITY IN WASHINGTON, DC THROUGH CHARITABLE AND EDUCATIONAL PROGRAMS AND ACTIVITIES, CONSISTENT WITH THE MISSION AND GOALS OF THE SCHOOL. | Desc |
| Total Program Service Expenses | $5,387,000 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 17 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GERARDO A LUNA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2027974700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 HARVARD STREET NW | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200095356 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| ALLISON KOKKOROS | ||||||||
| MEMBER | 0.50 | 44.00 | Yes (X) | $0 | $285,271 | $34,159 | ||
| GERARDO LUNA | ||||||||
| CHIEF FINANCIAL OFFICER | 4.00 | 44.00 | $0 | $185,661 | $26,947 | Yes (X) | ||
| CARMEN RAMIREZ | ||||||||
| MEMBER/EXECUTIVE DIRECTOR | 45.00 | 1.00 | Yes (X) | $145,631 | $0 | $24,548 | Yes (X) | |
| RANDY ASBURY | ||||||||
| DIR, FACILITIES & BLDG ENG | 40.00 | $119,501 | $0 | $27,644 | Yes (X) | |||
| MARI CARMEN APONTE | ||||||||
| CHAIR | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| HECTOR TORRES | ||||||||
| MEMBER, SECRETARY, TREASURER | 0.30 | 0.90 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| BRAHIM RAWI | ||||||||
| MEMBER | 0.30 | 0.90 | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $265,132 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $470,932 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $113,298 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SECURAMERICA LLC | |||||
| PO BOX 16601 | ATLANTA | GA | 30321 | ON SITE SECURITY SERVICES | $789,665 |
| AAM GENERAL SERVICES | |||||
| 8210 TENBROOK DR | GAINESVILLE | VA | 20155 | JANITORIAL SERVICES | $241,113 |
| CAPITAL CARPET LLC | |||||
| 608 RHODE ISLAND AVE NE | WASHINGTON | DC | 20002 | REPAIR AND CONSTRUCTION SERVICES | $192,454 |
| DEM 360 LLC | |||||
| 22 N MULBERRY ST | HAGERSTOWN | MD | 21740 | INFORMATION TECHNOLOGY SECURITY SERVICES | $147,522 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $14,048,986 | AllOtherContributionsAmt |
| Noncash Contributions | $14,048,986 | NoncashContributionsAmt |
| Total Contributions | $14,048,986 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE INCOME | Desc |
| Business | 532000 | BusinessCd |
| Total Revenue Column | $5,970,054 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,970,054 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,970,054 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,807 | TotalRevenueColumnAmt |
| Exclusion | $12,807 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $3,791 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,791 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,791 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,035,638 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,973,845 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $12,807 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,000 | TotalAmt |
| Program Services | $10,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,776 | TotalAmt |
| Management And General | $176,776 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $869,235 | TotalAmt |
| Program Services | $672,646 | ProgramServicesAmt |
| Management And General | $196,589 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,645 | TotalAmt |
| Program Services | $37,574 | ProgramServicesAmt |
| Management And General | $11,071 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,831 | TotalAmt |
| Program Services | $93,339 | ProgramServicesAmt |
| Management And General | $46,492 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,011 | TotalAmt |
| Program Services | $56,487 | ProgramServicesAmt |
| Management And General | $26,524 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,016 | TotalAmt |
| Management And General | $14,016 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,272 | TotalAmt |
| Management And General | $26,272 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,620 | TotalAmt |
| Program Services | $16,789 | ProgramServicesAmt |
| Management And General | $9,831 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,007 | TotalAmt |
| Program Services | $2,700 | ProgramServicesAmt |
| Management And General | $11,307 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,019,792 | TotalAmt |
| Program Services | $2,000,013 | ProgramServicesAmt |
| Management And General | $19,779 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,443 | TotalAmt |
| Program Services | $3,574 | ProgramServicesAmt |
| Management And General | $3,869 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,402 | TotalAmt |
| Program Services | $1,686 | ProgramServicesAmt |
| Management And General | $2,716 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,612,915 | TotalAmt |
| Program Services | $1,596,786 | ProgramServicesAmt |
| Management And General | $16,129 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $814,542 | TotalAmt |
| Program Services | $806,360 | ProgramServicesAmt |
| Management And General | $8,182 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,259 | TotalAmt |
| Program Services | $70,017 | ProgramServicesAmt |
| Management And General | $7,242 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| ADMINISTRATIVE FEE | $120,000 | $120,000 | |
| AMORTIZATION | $16,351 | $164 | $16,187 |
| DUES & SUBSCRIPTIONS | $9,876 | $9,532 | $344 |
| LICENSE AND FEES | $3,615 | $1,145 | $2,470 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28 | TotalAmt |
| Program Services | $28 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,094,636 | TotalAmt |
| Program Services | $5,387,000 | ProgramServicesAmt |
| Management And General | $707,636 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,918,739 | BOYAmt |
| EOY | $4,984,181 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,862 | BOYAmt |
| EOY | $62,551 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,518,000 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $182,633 | BOYAmt |
| EOY | $103,923 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $32,614,575 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $27,892,209 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,054,472 | BOYAmt |
| EOY | $4,722,366 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,757,020 | BOYAmt |
| EOY | $12,598,508 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,871,958 | BOYAmt |
| EOY | $1,129,767 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,436,684 | BOYAmt |
| EOY | $23,601,296 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $402,072 | BOYAmt |
| EOY | $290,772 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,423 | BOYAmt |
| EOY | $2,474 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,995,463 | BOYAmt |
| EOY | $9,512,738 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,663,468 | BOYAmt |
| EOY | $461,772 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,063,426 | BOYAmt |
| EOY | $10,267,756 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$626,742 | BOYAmt |
| EOY | $13,333,540 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$626,742 | BOYAmt |
| EOY | $13,333,540 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,436,684 | BOYAmt |
| EOY | $23,601,296 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $13,941,002 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $19,280 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type2 | Yes (X) | SupportingOrgType2Ind |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522157082 | EIN |
| Organization Type | 2 | OrganizationTypeCd |
| Governing Document Listed | Yes (1) | GoverningDocumentListedInd |
| Support | $10,000 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $10,000 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | Yes (1) | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Majority Dir Trst Supported Org | 0 | MajorityDirTrstSupportedOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, SECTION A, LINE 2: | THE SUPPORTED ORGANIZATION IS DETERMINED UNDER IRC SECTION 170(B)(1)(A)(II). THE SUPPORTING ORGANIZATION ANNUALLY PREPARES, AT THE FISCAL YEAR-END, A REVENUE ANALYSIS THAT IS PROVIDED TO THE SUPPORTED ORGANIZATION. |
| PART IV, SECTION C, LINE 1: | AS APPROVED BY THE IRS THERE WERE OVERLAPPING BOARD MEMBERS AND EXECUTIVE PERSONNEL. A MAJORITY OF THE CCC BOARD MEMBERS ALSO SERVE ON THE SUPPORTED ORGANIZATION'S BOARD. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,082,852 | OtherCostOrOtherBasisAmt |
| Book Value | $2,082,852 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $29,089,757 | OtherCostOrOtherBasisAmt |
| Depreciation | $26,624,493 | DepreciationAmt |
| Book Value | $2,465,264 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $956,632 | OtherCostOrOtherBasisAmt |
| Depreciation | $799,380 | DepreciationAmt |
| Book Value | $157,252 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $485,334 | OtherCostOrOtherBasisAmt |
| Depreciation | $468,336 | DepreciationAmt |
| Book Value | $16,998 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,722,366 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENT IN DIRECT FINANCING LEASE | Desc |
| Book Value | $12,598,508 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $12,598,508 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEPOSITS | $156,997 |
| RESERVE FUNDS | $304,775 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $461,772 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,977,857 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | -$14,057,781 | OtherRevenueAmt |
| Revenue Not Reported | -$14,057,781 | RevenueNotReportedAmt |
| Revenue Subtotal | $20,035,638 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $20,035,638 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,096,984 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | -$997,652 | OtherExpensesIncludedAmt |
| Expenses Not Reported | -$997,652 | ExpensesNotReportedAmt |
| Expenses Subtotal | $6,094,636 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,094,636 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | UNDER THE PROVISION OF SECTION 501(C)(3) OF THE IRC AND THE APPLICABLE INCOME TAX REGULATIONS OF THE DISTRICT OF COLUMBIA, CCC IS A SUPPORTING ORGANIZATION, EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. CCC IS STILL OPEN TO EXAMINATION BY THE TAXING JURISDICTIONS TO WHICH CCC IS SUBJECT FROM 2017 FORWARD. CCC-SGC IS A TITLE-HOLDING ORGANIZATION, EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(2) OF THE IRC. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED FOR 2020 OR 2019. THE ENTITY WAS DISSOLVED ON JANUARY 9, 2020. CCC HAS A PROCESS IN PLACE TO ENSURE THE MAINTENANCE OF ITS EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED BUSINESS INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. CCC HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | RELATED ENTITY REVENUE INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS -14,057,781. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RELATED ENTITY REVENUE INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS -997,652. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 HARVARD ST NW | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20009 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 522157082 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $10,000 | CashGrantAmt |
| Purpose Of Grant | TO PROVIDED A DONATION IN THE AMOUNT OF $10,000 AS A SPONSOR AND DONOR FOR THE SCHOOL'S ACHIEVING THE DREAM FUNDRAISING EVENT | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION ONLY GIVES ASSISTANCE TO ITS LARGER SUPPORTED ORGANIZATION IN THE FORM OF DONATIONS FOR CERTAIN ACTIVITIES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ALLISON KOKKOROS | ||||||||||||||
| MEMBER | $0 | $192,267 | $0 | $19,256 | $0 | $73,748 | $0 | $17,253 | $0 | $17,865 | $0 | $320,389 | $0 | $68,886 |
| GERARDO LUNA | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $0 | $167,261 | $0 | $11,891 | $0 | $6,509 | $0 | $11,386 | $0 | $16,520 | $0 | $213,567 | $0 | $0 |
| CARMEN RAMIREZ | ||||||||||||||
| MEMBER/EXECUTIVE DIRECTOR | $124,407 | $0 | $0 | $0 | $21,224 | $0 | $8,730 | $0 | $16,925 | $0 | $171,286 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3 | THE SALARY OF THE CEO IS DETERMINED BY REVIEWING SALARY DATA PRODUCED BY AN INDEPENDENT CONSULTANT. THIS INCLUDES REVIEW OF SURVEY DATA FOR ORGANIZATIONS OF SIMILAR SIZE/COMPLEXITY, OTHER NOT FOR PROFITS AND OTHER COMPARABLE AGENCIES. THE BOARD ESTABLISHES THE COMPENSATION OF THE CEO WHICH IS REVIEWED AND APPROVED ANNUALLY. |
| PART I, LINE 4B | ALLISON KOKKOROS - RELATED ORGANIZATION CHARTER SCHOOL 457(F) - RECEIVED A PAYMENT FROM A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN IN THE AMOUNT OF $73,478. |
| PART I, LINE 7 | PERFORMANCE BASED BONUSES WERE PAID TO THE EMPLOYEES DURING CALENDAR YEAR 2019. |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | TRANSFER OF REMAINING ASSETS OF CCC-SGC | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $14,048,986 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | BOOK VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | COMMUNITY CAPITAL CORPORATION - SONIA GUTIERREZ CAMPUS IS CONTROLLED BY COMMUNITY CAPITAL CORPORATION THROUGH BOARD MEMBER CONTROL. |
| FORM 990, PART VI, SECTION A, LINE 8B | NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| 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 CFO 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 EXECUTIVE DIRECTOR 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 CFO PRIOR TO FILING THE FINAL RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO THE BOARD OF TRUSTEES AND EMPLOYEES ANNUALLY. EACH BOARD MEMBER AND EMPLOYEE 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 STAFF LEADERSHIP ARE RESPONSIBLE FOR COMPLETING THE CONFLICT OF INTEREST DISCLOSURE FORM EACH YEAR AND OFFICERS ARE REQUIRED TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS TO THE CEO. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE SALARY OF COMMUNITY CAPITAL CORPORATION'S EXECUTIVE DIRECTOR IS DETERMINED BY REVIEWING SALARY DATA PRODUCED BY AN INDEPENDENT CONSULTANT. THIS INCLUDES REVIEW OF SURVEY DATA FOR RELATED NONPROFITS OF SIMILAR SIZE AND COMPLEXITY IN THE WASHINGTON, DC AREA. THE BOARD REVIEWS AND APPROVES FINANCIAL COMPENSTION FOR THE EXECUTIVE DIRECTOR, WHO IS CURRENTLY UNDER A FIVE YEAR CONTRACT. THE BOARD DOES NOT APPROVE COMPENSATION FOR OTHER KEY EMPLOYEES INDEPENDENTLY. THE OVERALL SALARY EXPENSE IS APPROVED AS PART OF THE BUDGET PROCESS. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL OF THE ABOVE DOCUMENTS ARE AVAILABLE UPON REQUEST. THE 990 IS AVAILABLE ON GUIDESTAR. |
| FORM 990, PART XI, LINE 9: | GAIN ON INTEREST RATE SWAP LIABILITY 49,993. LOSS ON UNWIND OF NEW MARKETS TAX CREDITS -30,713. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL | |||||||||||
| 1100 HARVARD ST NW | WASHINGTON | DC | 20009 | 522157082 | EDUCATION | DC | 501(C)(3) | LINE 2 | N/A | 0 | |
| COMMUNITY CAPITAL CORPORATION - SONIA GUTIERREZ CAMPUS | |||||||||||
| 1100 HARVARD ST NW | WASHINGTON | DC | 20009 | 460612061 | TO HOLD TITLE AND DEVELOP PROPERTY FOR EDUCATIONAL USES | DC | 501(C)(2) | 0 | COMMUNITY CAPITAL CORPORATION | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY CAPITAL CORPORATION - SONIA GUTIERREZ CAMPUS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionTypeTxt |
| Involved | $14,048,986 | InvolvedAmt |
| Method Of Amount Determination | BOOK VALUE | MethodOfAmountDeterminationTxt |
Comments