2020-07-05T08:27:05-05:00 2019-06-30 462108854 KENDALL PREBOLA AND JONES LLC PO BOX 259 BEDFORD PA 155220259 990 2018-07-01 200808358 CITY ARTS AND PREP PUBLIC CHARTER SCHOOL CITY 2022694646 2350 WASHINGTON PLACE NE 526 WASHINGTON DC 20018 LANETTE DAILEY REESE EXECUTIVE DIRECTOR 2022694646 2020-07-05 true ROBERT F PREBOLA CPA P00575666 8146231880 2020-07-05 X 96.66.174.73 2020-07-05 08:27:05 CD P FCE1B03375FC1F5FB5DF98CAB2890A6F9719C588 8F8B84A2E62C3F2DC433F55338DDE3BCC64D99FB 2018 2021-01-29 14:40:06Z X LANETTE DAILEY REESE 2350 WASHINGTON PLACE NE WASHINGTON DC 20018 8790387 false X WWW.CITYARTSPCS.ORG X 2004 DC THE MISSION OF CITY ARTS AND PREP PUBLIC CHARTER SCHOOL IS TO FOSTER A SAFE, CREATIVE, ENJOYABLE AND CULTURALLY SENSITIVE LEARNING ENVIRONMENT FOR ALL STUDENTS WITH THE GOAL OF PROVIDING A COLLEGE PREPARATORY CURRICULUM IN BOTH ACADEMICS AND THE PERFORMING ARTS TO PRODUCE THE NEXT GENERATION OF LEADERS FOR AMERICA AND THE GLOBAL SOCIETY. 10 10 107 0 847332 938188 8825029 7850699 3771 1500 0 9676132 8790387 0 0 4559313 4865145 0 49066 5025285 5592470 9584598 10457615 91534 -1667228 3442377 901278 1418150 544279 2024227 356999 X THE MISSION OF CITY ARTS AND PREP PUBLIC CHARTER SCHOOL IS TO FOSTER A SAFE, CREATIVE, ENJOYABLE AND CULTURALLY SENSITIVE LEARNING ENVIRONMENT FOR ALL STUDENTS WITH THE GOAL OF PROVIDING A COLLEGE PREPARATORY CURRICULUM IN BOTH ACADEMICS AND THE PERFORMING ARTS TO PRODUCE THE NEXT GENERATION OF LEADERS FOR AMERICA AND THE GLOBAL SOCIETY. false false 7654745 7850699 THE CITY ARTS AND PREP PUBLIC CHARTER SCHOOL BLENDS RIGOROUS ACADEMICS WITH WORLD-CLASS ARTS INSTRUCTION PROVIDED BY ACCOMPLISHED ARTISTS FROM RENOWNED DANCE, MUSICAL, THEATRICAL, AND VISUAL ARTS INSTITUTIONS. WE ARE THE ONLY PUBLIC SCHOOL IN WASHINGTON, DC, TO PROVIDE PROFESSIONAL-CALIBER ARTS TRAINING FOR STUDENTS IN PRESCHOOL THROUGH EIGHTH GRADE AT NO COST TO FAMILIES. 7654745 true true false false false false false false false false true false false true false true true false true false false false false false false false false false false true false false false false false false false false false false false false false false false false false true X 41 0 107 true false false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true true false X LANETTE DAILEY REESE 2022694646 2350 WASHINGTON PLACE NE WASHINGTON DC 20018 X BRANDON D DANIELS PHD BOARD CHAIR 1.00 X X 0 0 0 ELLYN ARTIS SECRETARY 1.00 X X 0 0 0 CHRISTINE ZEBROWSKI GOV. COMMITT 1.00 X 0 0 0 JUDY CORCILLO DEV. COMMITT 1.00 X 0 0 0 TOM DEWIRE AC. COMMITTE 1.00 X 0 0 0 MARK ZEIZEL FACILITIES C 1.00 X 0 0 0 KHALID RANDOLPF BOARD MEMBER 1.00 X 0 0 0 LAKESHIA BATTLE BOARD MEMBER 1.00 X 0 0 0 SARAH BEVER BOARD MEMBER 1.00 X 0 0 0 SHELITA L CAMPBELL BOARD MEMBER 1.00 X 0 0 0 LANETTE DAILEY REESE EXECUTIVE DI 40.00 X 162526 0 1288 TIFFANY FELLS BUSINESS MAN 40.00 X 71874 0 947 LAKEALA JONES PRINCIPAL 40.00 X 129060 0 13260 ASHLEY HARRIS ASSISTANT PR 40.00 X 113512 0 8170 476972 23665 3 false true false PREFERRED MEAL SYSTEMS INC PO BOX 74008679 CHICAGO IL 60674 FOOD SERVICES 388292 EDOPS 1611 CONNECTICUT AVENUE NW SUITE 200 WASHINGTON DC 20009 ACCTG & HR 246021 SHINBERG LEVINAS 5101 WISCONSIN AVENUE NW SUITE 310 WASHINGTON DC 20016 ARCHITECTUAL 230245 ENRICHED SCHOOLS 643 MAGAZINE STREET SUITE 206 NEW ORLEANS LA 70130 EDUCATIONAL 216659 THE MECCA GROUP LLC 1112 16TH STREET NW SUITE 600 WASHINGTON DC 20036 COUNSELING 125426 7 928254 9934 938188 PER PUPIL FUNDING ALLOCATION 611710 6398268 6398268 PER PUPIL FACILITIES ALLOWANC 611710 1393301 1393301 STUDENT FEES 611710 59130 59130 7850699 1500 1500 8790387 7850699 1500 236635 191881 44566 188 3924788 3182509 739152 3127 331353 268686 62403 264 372369 301944 70128 297 294632 50087 244545 156793 26655 130138 644248 522282 121966 4828 4828 41141 33873 7257 11 79779 65683 14073 23 2583810 1917161 665991 658 8693 8693 258077 212480 45524 73 43265 43265 DIRECT STUDENT COSTS 689749 689749 FORFEITURE OF DEPOSITS 400000 400000 STAFF DEVELOPMENT EXPENSE 135824 111858 23966 AUTHORIZER FEE 75825 62446 13379 175806 12623 118758 44425 10457615 7654745 2753804 49066 116602 1821980 667206 483600 135120 227267 29035 40584 9917 3846481 3846481 291594 460750 60000 3442377 901278 987764 529239 428232 15040 2154 1418150 544279 X 2024227 356999 2024227 356999 3442377 901278 -1667228 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3811531 3811531 32450 32450 2500 2500 SECURITY DEPOSIT 60000 60000 X 8790387 8790387 8790387 10457615 10457615 10457615 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 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 ON OUR WEBSITE. 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. true X X false false false false false false false false false LANETTE DAILEY REESE EXECUTIVE DIRECTOR 162526 1288 163814 FORM 990 - ORGANIZATION'S MISSION THE MISSION OF CITY ARTS AND PREP PUBLIC CHARTER SCHOOL IS TO FOSTER A SAFE, CREATIVE, ENJOYABLE AND CULTURALLY SENSITIVE LEARNING ENVIRONMENT FOR ALL STUDENTS WITH THE GOAL OF PROVIDING A COLLEGE PREPARATORY CURRICULUM IN BOTH ACADEMICS AND THE PERFORMING ARTS TO PRODUCE THE NEXT GENERATION OF LEADERS FOR AMERICA AND THE GLOBAL SOCIETY. FORM 990, PART V PER DISCUSSION WITH THE EXECUTIVE DIRECTOR AND CONTRACTED ACCOUNTANT, CITY ARTS AND PREP PUBLIC CHARTER SCHOOL COULD NOT LOCATE OR OBTAIN COPIES OF THE FORM W3 AND W2S WHEN PREPARING THIS FORM 990. THEREFORE, THE SUMMATION OF WAGES AND THE NUMBER OF EMPLOYEES WERE CALCULATED FROM THE QUARTERLY UNEMPLOYMENT TAX RETURNS. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT OF FORM 990 IS PREPARED AND DISTRIBUTED TO THE CHIEF OPERATING OFFICER AND THE BOARD OF TRUSTEES. THE DRAFT OF FORM 990 IS REVIEWED AND A LIST OF ANY QUESTIONS OR CONCERNS IS COMPILED. THESE ITEMS ARE REVIEWED WITH THE PREPARER OF THE RETURN AND ANY NECESSARY CHANGES ARE MADE TO THE RETURN PRIOR TO FILING THE FINAL COPY. ONCE THE FINAL VERSION IS COMPLETED, A COPY IS DISTRIBUTED TO ALL BOARD MEMBERS FOR THEIR RECORDS, AND A SIGNED COPY IS FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION MAINTAINS BOTH A CODE OF ETHICS AND A CONFLICT OF INTEREST POLICY. THE ORGANIZATION REQUIRES BOARD MEMBERS TO COMPLETE THE CERTIFICATION, WHICH IS ATTACHED TO THE BACK OF THE POLICY EVERY YEAR. THIS IS DONE IN NOVEMBER OF EACH YEAR AT THE ANNUAL MEETING, AND THE DISTRIBUTION OF THE CODE AND THE POLICY ARE ACCOMPANIED BY A BRIEF DISCUSSION ABOUT CONFLICTS AND WHY THEY ARE IMPORTANT TO DISCLOSE. THE ANNUAL MEETING IS A MULTI-DAY AFFAIR THAT INCLUDES TRAINING AND STRATEGIC PLANNING, AND THE DISTRIBUTION/DISCUSSION OF THE CODE AND THE POLICY ARE MADE A PART OF THIS PROCESS TO ENSURE THAT IT HAPPENS EVERY YEAR. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF TRUSTEES REVIEW MARKET COMPARABLES FOR TOP MANAGEMENT POSITIONS AND DEVELOPS COMPENSATION AMOUNTS BASED ON THESE COMPARABLES. THE BOARD OF TRUSTEES CONDUCTS THIS PROCESS ON AN ANNUAL BASIS AND APPROVES SALARY AMOUNTS ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF TRUSTEES REVIEW MARKET COMPARABLES FOR TOP MANAGEMENT POSITIONS AND DEVELOPS COMPENSATION AMOUNTS BASED ON THESE COMPARABLES. THE BOARD OF TRUSTEES CONDUCTS THIS PROCESS ON AN ANNUAL BASIS AND APPROVES SALARY AMOUNTS ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART VII PER DISCUSSION WITH THE EXECUTIVE DIRECTOR AND CONTRACTED ACCOUNTANT, CITY ARTS AND PREP PUBLIC CHARTER SCHOOL COULD NOT LOCATE OR OBTAIN COPIES OF THE FORM W3 AND W2S WHEN PREPARING THIS FORM 990. THEREFORE THE SUMMATION OF WAGES AND THE NUMBER OF EMPLOYEES WERE CALCULATED FROM THE QUARTERLY UNEMPLOYMENT TAX RETURNS.