2020-06-10T07:27:43-05:00 2019-06-30 462108854 KENDALL PREBOLA AND JONES LLC PO BOX 259 BEDFORD PA 155220259 990 2018-07-01 522356681 LATIN AMERICAN MONTESSORI BILINGUAL PUBLIC CHARTER SCHOOL LATI 2027266200 1375 MISSOURI AVENUE NW WASHINGTON DC 20011 BRAD KARRER - OUT GOING OPERATIONS & FINANCE 2027266200 2020-06-09 true RICHARD M JONES CPA P00621721 8146231880 2020-06-09 X 96.66.174.73 2020-06-10 07:27:43 CD P FCE1B03375FC1F5FB5DF98CAB2890A6F9719C588 CF44271D218793F46FF80C57072A19272FA51A09 2018 2021-01-29 14:40:06Z BRIAN NIELSEN 1375 MISSOURI AVENUE NW WASHINGTON DC 20011 10753953 false X WWW.LAMBPCS.ORG X 2003 DC LAMB'S MISSION IS TO LAY A FOUNDATION OF KNOWLEDGE, HABITS, ATTITUDES, AND SKILLS, WHICH ARE ESSENTIAL FOR A LIFETIME OF CREATIVE THINKING AND LEARNING. THE OVERALL GOAL IS BI-LITERACY IN ENGLISH AND SPANISH. TO ACHIEVE THAT, LAMB CREATES CHILD-CENTERED LEARNING ENVIRONMENTS FOR PRE- SCHOOL THROUGH 5TH GRADE CHILDREN, UTILIZING HANDS-ON MONTESSORI MATERIALS WHICH ARE DEVELOPMENTALLY APPROPRIATE, SELF-CORRECTING, SEQUENCED AND FLOW FROM SIMPLE TO COMPLEX IN ORDER FOR STUDENTS TO DEVELOP ACADEMICALLY, SOCIALLY AND EMOTIONALLY. 9 9 139 66 0 436063 454075 9868622 10212476 2850 63098 34800 12735 10342335 10742384 12148 0 0 6510361 6612066 0 31264 4053366 4199145 10575875 10811211 -233540 -68827 12608388 12384991 6770200 6669116 5838188 5715875 X LAMB'S MISSION IS TO LAY A FOUNDATION OF KNOWLEDGE, HABITS, ATTITUDES, AND SKILLS, WHICH ARE ESSENTIAL FOR A LIFETIME OF CREATIVE THINKING AND LEARNING. THE OVERALL GOAL IS BI-LITERACY IN ENGLISH AND SPANISH. TO ACHIEVE THAT, LAMB CREATES CHILD-CENTERED LEARNING ENVIRONMENTS FOR PRE- SCHOOL THROUGH 5TH GRADE CHILDREN, UTILIZING HANDS-ON MONTESSORI MATERIALS WHICH ARE DEVELOPMENTALLY APPROPRIATE, SELF-CORRECTING, SEQUENCED AND FLOW FROM SIMPLE TO COMPLEX IN ORDER FOR STUDENTS TO DEVELOP ACADEMICALLY, SOCIALLY AND EMOTIONALLY. false false 10049226 10212476 LAMB IS THE ONLY ACCREDITED DUAL LANGUAGE MONTESSORI PUBLIC CHARTER SCHOOL IN THE DISTRICT OF COLUMBIA. LAMB TEACHES IN ENGLISH AND SPANISH, UTILIZING MONTESSORI CURRICULA CORE ACADEMIC AND NON-ACADEMIC SUBJECT MATTER. THE ACTIVITIES OF LAMB ARE AS FOLLOWS: CREATE ETHNICALLY AND CULTURALLY MIXED, DEVELOPMENTALLY APPROPRIATE BILINGUAL ENVIRONMENTS FOR CHILDREN IN THE PRESCHOOL AND EARLY ELEMENTARY YEARS, I.E., DURING THEIR CRITICAL DEVELOPMENTAL PERIOD FOR NATIVE-LEVEL LANGUAGE ACQUISITION, SO THAT CHILDREN FROM DIVERSE BACKGROUNDS EVENTUALLY EMERGE AS FUNCTIONALLY BILINGUAL - SPEAKING, READING AND WRITING BOTH IN ENGLISH AND SPANISH. UTILIZE MONTESSORI MATERIALS TO TEACH ACADEMIC AND NON-ACADEMIC SUBJECTS FROM PRE-READING AND LANGUAGE ARTS TO GEOGRAPHY, HISTORY, SCIENCE AND PRACTICAL LIFE SKILLS. FOSTER PARENTS' COMMITMENT TO LONG-TERM PARTICIPATION IN THE MONTESSORI APPROACH TO SECOND-LANGUAGE IMMERSION AT BOTH THE PRESCHOOL AND ELEMENTARY LEVELS. PROVIDE REFERRAL TO SUPPORT SERVICES SUCH AS COUNSELING AND PARENT EDUCATION CLASSES. 10049226 true true false false false false false false false false true false false true true true true false true false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 37 0 139 true false false false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true false false X X BRIAN NIELSEN 2027266200 1375 MISSOURI AVENUE NW WASHINGTON DC 20011 APRIL MARTIN BOARD CHAIR 2.50 X X 0 0 0 JOHN ZAKRAJSEK TREASURER 2.50 X X 0 0 0 SUZANNE EHLERS SECRETARY 2.50 X X 0 0 0 KATHERINE AVERY TRUSTEE 2.50 X 0 0 0 ROXANA BARILLAS TRUSTEE 2.50 X 0 0 0 JEN CARRIER TRUSTEE 2.50 X 0 0 0 NAJIA LUPSON TRUSTEE 2.50 X 0 0 0 ERICKA MARKMAN TRUSTEE 2.50 X 0 0 0 VICTORIA ORTEGA TRUSTEE 2.50 X 0 0 0 DOUGLAS TYSON - OUT GOING TRUSTEE 2.50 X 0 0 0 TRACY GOODMAN - OUT GOING SECRETARY 2.50 X X 0 0 0 KENDALL LADD - OUT GOING TRUSTEE 2.50 X 0 0 0 BILL ECENBARGER - OUT GOING TRUSTEE 2.50 X 0 0 0 SELENA GONZALES JONES - OUT GOING TRUSTEE 2.50 X 0 0 0 BRAD KARRER - OUT GOING OPERATIONS & 2.50 X 0 0 0 DIANE COTTMAN - OUT GOING EXECUTIVE DI 40.00 X 53188 0 6729 MARTA LYNCH - OUT GOING ASSISTANT PR 40.00 X 109027 0 9381 ERNEST YOMBO ASSISTANT PR 40.00 X 102558 0 12173 SHARAMAINE WILLIAMS - OUT GOING EXECUTIVE DI 40.00 X 94253 0 1455 359026 29738 2 false false false M AND G SERVICES 4908 DASHIELL PL WOODBRIDGE VA 22192 CUSTODIAL/MAINT 241546 REVOLUTION FOODS INC 6219 COLUMBIA PARK ROAD CHEVERLY MD 20785 FOOD SERVICE 148434 VENABLE LLP 750 E PRATT ST SUITE 900 BALTIMORE MD 21202 LEGAL 141033 3 2431 348214 103430 454075 PER PUPIL FUNDING 900099 9077466 9077466 EXTENDED LEARNING FEES 900099 970228 970228 STUDENT ACTIVITY FEES 900099 164782 164782 10212476 63754 63754 656 -656 -656 -656 23648 10913 12735 13580 10742384 10211820 77334 161370 77847 71805 11718 5335406 5120040 208560 6806 196781 186903 9355 523 501006 475857 23817 1332 417503 394997 21132 1374 80082 80082 123460 20933 102488 39 846594 738453 104599 3542 4816 4816 120738 115001 4170 1567 3544 3414 124 6 1835285 1767921 64095 3269 7188 6925 251 12 6076 5853 212 11 254131 244803 8875 453 306535 295283 10706 546 40423 38971 1413 39 FOOD SERVICE 216863 216863 STUDENT SUPPLIES 120967 120967 AUTHORIZER FEE 95046 80789 14257 STAFF DEVELOPMENT COSTS 77510 74798 2712 59887 57792 2068 27 10811211 10049226 730721 31264 269721 87939 3487431 3213891 107984 61393 84370 108351 60596 103730 10680873 3121377 7848890 7559496 29550 14775 719846 1235416 12608388 12384991 1301600 1430843 243406 55080 5084324 4925012 140870 258181 6770200 6669116 X 5838188 5715875 5838188 5715875 12608388 12384991 X -68827 -53486 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 721000 721000 9398518 2683800 6714718 561355 437577 123778 7559496 DEPOSITS 1235416 1235416 844 DEFERRED RENT 239727 INTEREST RATE SWAP LIABILITY 17196 STATE INCOME TAX 414 258181 X 10789574 47190 47190 10742384 10742384 10858401 47190 47190 10811211 10811211 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE CHARTER SCHOOL'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE LATIN AMERICAN MONTESSORI BILINGUAL PUBLIC CHARTER SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2019, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2019, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2015 THROUGH 2017 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE CHARTER SCHOOL FILES TAX RETURNS. IT IS THE CHARTER SCHOOL'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. AS OF JUNE 30, 2019, THE CHARTER SCHOOL HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE DC GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO CHARTER SCHOOLS. THE NON-DISCRIMINATORY POLICY IS EXPLICITLY STATED IN THE REGISTRATION APPLICATION AND OUR BROCHURE. SCHEDULE E, LINE 6 THE CHARTER SCHOOL RECEIVES PUBLIC FUNDS FROM THE DC GOVERNMENT BASED ON THE NUMBER OF STUDENTS THEY ENROLL ACCORDING TO THE UNIFORM PER STUDENT FUNDING FORMULA DEVELOPED BY THE MAYOR AND CITY COUNCIL. THIS PER PUPIL ALLOCATION IS SUPPLEMENTED WITH EXTRA FUNDS FOR STUDENTS WITH SPECIAL NEEDS. THE CHARTER SCHOOL ALSO RECEIVES GOVERNMENTAL ASSISTANCE IN THE FORM OF YEARLY GOVERNMENTAL GRANTS. MOST FUNDS ARE RECEIVED FROM THE U.S. DEPARTMENT OF EDUCATION PASSED THROUGH THE OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION IN THE DISTRICT OF COLUMBIA. WREATH AND TREE 9950 9950 6039 HOODIE AND T-SH 6658 6658 1955 1 5435 5435 469 22043 22043 8463 8463 13580 FORM 990 - ORGANIZATION'S MISSION LAMB'S MISSION IS TO LAY A FOUNDATION OF KNOWLEDGE, HABITS, ATTITUDES, AND SKILLS, WHICH ARE ESSENTIAL FOR A LIFETIME OF CREATIVE THINKING AND LEARNING. THE OVERALL GOAL IS BI-LITERACY IN ENGLISH AND SPANISH. TO ACHIEVE THAT, LAMB CREATES CHILD-CENTERED LEARNING ENVIRONMENTS FOR PRE- SCHOOL THROUGH 5TH GRADE CHILDREN, UTILIZING HANDS-ON MONTESSORI MATERIALS WHICH ARE DEVELOPMENTALLY APPROPRIATE, SELF-CORRECTING, SEQUENCED AND FLOW FROM SIMPLE TO COMPLEX IN ORDER FOR STUDENTS TO DEVELOP ACADEMICALLY, SOCIALLY AND EMOTIONALLY. FORM 990, PAGE 2, PART III, LINE 4A LAMB IS THE ONLY ACCREDITED DUAL LANGUAGE MONTESSORI PUBLIC CHARTER SCHOOL IN THE DISTRICT OF COLUMBIA. LAMB TEACHES IN ENGLISH AND SPANISH, UTILIZING MONTESSORI CURRICULA CORE ACADEMIC AND NON-ACADEMIC SUBJECT MATTER. THE ACTIVITIES OF LAMB ARE AS FOLLOWS: CREATE ETHNICALLY AND CULTURALLY MIXED, DEVELOPMENTALLY APPROPRIATE BILINGUAL ENVIRONMENTS FOR CHILDREN IN THE PRESCHOOL AND EARLY ELEMENTARY YEARS, I.E., DURING THEIR CRITICAL DEVELOPMENTAL PERIOD FOR NATIVE-LEVEL LANGUAGE ACQUISITION, SO THAT CHILDREN FROM DIVERSE BACKGROUNDS EVENTUALLY EMERGE AS FUNCTIONALLY BILINGUAL - SPEAKING, READING AND WRITING BOTH IN ENGLISH AND SPANISH. UTILIZE MONTESSORI MATERIALS TO TEACH ACADEMIC AND NON-ACADEMIC SUBJECTS FROM PRE-READING AND LANGUAGE ARTS TO GEOGRAPHY, HISTORY, SCIENCE AND PRACTICAL LIFE SKILLS. FOSTER PARENTS' COMMITMENT TO LONG-TERM PARTICIPATION IN THE MONTESSORI APPROACH TO SECOND-LANGUAGE IMMERSION AT BOTH THE PRESCHOOL AND ELEMENTARY LEVELS. PROVIDE REFERRAL TO SUPPORT SERVICES SUCH AS COUNSELING AND PARENT EDUCATION CLASSES. FORM 990, PAGE 6, PART VI, LINE 11B RELEVANT INFORMATION IS GIVEN TO A 3RD PARTY FOR 990 PREPARATION AND REVIEW. THE COMPLETED DOCUMENT IS THEN PRESENTED TO THE CHIEF FINANCIAL OFFICER, EXECUTIVE DIRECTOR AND THE BOARD AUDIT COMMITTEE FOR REVIEW AND FINAL APPROVAL PRIOR TO FILING WITH THE IRS. ONCE APPROVED, THE 990 TAX RETURN IS PROVIDED TO THE FULL BOARD. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS CONSTANTLY MONITORED BY ADMINISTRATION PERSONNEL AND THE BOARD OF DIRECTORS THROUGH REVIEW AND APPROVAL PROCEDURES. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED AND APPROVED BY THE BOARD THROUGH ITS COMPENSATION COMMITTEE USING WRITTEN EMPLOYMENT CONTRACTS, FORM 990'S OF OTHER ORGANIZATIONS AND OTHER APPROPRIATE INFORMATION RELATED TO COMPARABLE POSITIONS OF SIMILAR SIZED ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 19 ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE FORWARDED TO THE DISTRICT OF COLUMBIA PUBLIC CHARTER SCHOOL BOARD WHICH PROVIDES OVERSIGHT AND DISTRIBUTION OF RELEVANT INFORMATION TO THE PUBLIC. THE FORM 990 IS MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 INTEREST RATE SWAP -53,486