2020-07-02T14:56:20-05:00 2019-06-30 420714325 RSM US LLP 9801 WASHINGTONIAN BLVD STE 500 GAITHERSBURG MD 20878 990 2018-07-01 522332161 COMMUNITY CAPITAL CORPORATION COMM 2027974700 1100 HARVARD STREET NW WASHINGTON DC 200095356 GERARDO A LUNA CHIEF FINANCIAL OFFICER 2027974700 2020-07-01 1 WILLIAM E TURCO CPA P00369217 3012963600 66.98.98.5 2020-07-01 22:47:40 ED P ADCBF1CCF5C249E5C89DB9FD920ABF64FBBDC7D8 00BFBB601F26E6691F3C42FDB75EEBE807206D5E 2018 2020-04-17 16:48:07Z CARMEN C RAMIREZ 1100 HARVARD STREET NW WASHINGTON DC 200095356 5693019 0 X N/A X 2001 DC 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. 5 3 19 3 0 0 0 14000 5576124 5621030 46487 49771 0 89 5622611 5684890 0 10000 0 0 1443620 1452553 0 0 0 5147736 5571315 6591356 7033868 -968745 -1348978 29428438 27436684 28749710 28063426 678728 -626742 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. 0 0 6192381 10000 5621119 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. 6192381 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 6 0 1 19 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X GERARDO A LUNA 2027974700 1100 HARVARD STREET NW WASHINGTON DC 200095356 MARI CARMEN APONTE CHAIR 0.40 0.40 X X 0 0 0 HECTOR TORRES MEMBER, SECRETARY, TREASURER 0.40 0.40 X X 0 0 0 BRAHIM RAWI MEMBER 0.20 0.20 X 0 0 0 CARMEN RAMIREZ MEMBER/EXECUTIVE DIRECTOR 45.00 0.50 X X 134376 0 21352 ALLISON KOKKOROS MEMBER 0.40 45.40 X 0 196951 50323 JAY CASTANO MEMBER/SUBSTITUTE TCHR- CR THRU 9/2018 0.10 6.10 X 0 4226 0 SONIA GUTIERREZ MEMBER/CEO THRU 01/2019 0.20 32.00 X X 105529 68714 7815 GERARDO LUNA CHIEF FINANCIAL OFFICER 3.00 41.00 X 0 178050 24376 RANDY ASBURY DIR, FACILITIES & BLDG ENGINEERING 40.00 X 100275 0 25391 340180 447941 129257 1 0 1 0 SECURAMERICA LLC PO BOX 16601 ATLANTA GA 30321 ON SITE SECURITY SERVICES 722711 CAPITAL CARPET LLC 608 RHODE ISLAND AVE NE WASHINGTON DC 20002 REPAIR AND CONSTRUCTION SERVICES 201854 GALI SERVICE INDUSTRIES 12312 WILKINS AVENUE ROCKVILLE MD 20852 JANITORIAL SERVICES 167037 DEM 360 LLC 22 N MULBERRY ST HAGERSTOWN MD 21740 INFORMATION TECHNOLOGY SECURITY SERVICES 159346 BERTIN CONCRETE 12519 OLD GUNPOWDER SPUR ROAD BELTSVILLE MD 20705 REPAIR AND CONSTRUCTION SERVICES 133500 5 14000 14000 LEASE INCOME 532000 5616880 5616880 STUDENT PARKING FEES 900099 4150 4150 5621030 38950 38950 18950 8129 10821 10821 10821 OTHER REVENUE 900099 89 89 89 5684890 5621119 0 49771 10000 10000 260218 260218 929101 854214 74887 50939 50939 141442 13089 128353 70853 64685 6168 50334 6 50328 16025 16025 155670 5518 150152 35195 21504 13691 9135 9135 4221503 4177298 44205 4381 418 3963 18362 4573 13789 834723 831874 2849 77909 69140 8769 ADMINISTRATIVE FEE 120000 120000 OTHER EXPENSES 17583 2550 15033 AMORTIZATION 8377 8377 INCOME TAX 2118 2118 7033868 6192381 841487 0 300 4634843 3918739 143411 133862 3572672 3518000 212323 182633 31980032 26925560 5514415 5054472 12905843 12757020 2444631 1871958 29428438 27436684 318954 402072 2423 3600448 2995463 24830308 24663468 28749710 28063426 X 678728 -626742 678728 -626742 29428438 27436684 X -1348978 43508 X 0 1 X 1 0 X X X 1 CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL 522157082 2 1 10000 0 1 10000 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 EXECTUTIVE PERSONNEL. 30666967 25873461 4793506 916679 703894 212785 396386 348205 48181 5054472 INVESTMENT IN DIRECT FINANCING LEASE 12757020 C 12757020 DUE FROM CRPCS 228301 DEFERRED RENT 1643657 1871958 DEPOSITS 156997 CAPITAL LEASE OBLIGATIONS 18472258 DUE TO CRPCS 3445 DUE TO SGC 5500000 INTEREST RATE SWAP LIABILITY 225993 RESERVE FUNDS 304775 24663468 X 5649710 -35180 -35180 5684890 0 5684890 5555774 -1478094 -1478094 7033868 0 7033868 PART X, LINE 2: UNDER THE PROVISION OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE 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 2016 FORWARD. CCC-SGC IS A TITLE-HOLDING ORGANIZATION, EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED FOR 2019 OR 2018. CCC AND CCC-SGC HAVE A PROCESS IN PLACE TO ENSURE THE MAINTENANCE OF THEIR EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED BUSINESS INCOME; TO DETERMINE THEIR FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH THEY HAVE NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE ORGANIZATIONS HAVE 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 -35,180. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ENTITY REVENUE INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS -1,478,094. 0 CARLOS ROSARIO INTERNATIONAL PUBLIC SCHOOL 1100 HARVARD ST NW WASHINGTON DC 20009 522157082 501(C)(3) 10000 TO PROVIDED A DONATION IN THE AMOUNT OF $10,000 AS A SPONSOR AND DONOR FOR THE SCHOOL'S ACHIEVING THE DREAM FUNDRAISING EVENT 1 X X X 0 1 0 0 0 0 0 1 0 CARMEN RAMIREZ MEMBER/EXECUTIVE DIRECTOR 127531 0 5000 0 1845 0 8034 0 14411 0 156821 0 0 0 ALLISON KOKKOROS MEMBER 0 179209 0 17506 0 236 0 33534 0 17875 0 248360 0 0 SONIA GUTIERREZ MEMBER/CEO THRU 01/2019 104195 46125 0 0 1334 22589 3188 2061 3365 90 112082 70865 0 0 GERARDO LUNA CHIEF FINANCIAL OFFICER 0 159084 0 16179 0 2787 0 10841 0 14593 0 203484 0 0 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) - PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. DURING THE CALENDAR YEAR 2018, THERE WAS NO CONTRIBUTION TO THE PLAN. THE ORGANIZATION ACCRUED $21,580 DURING THE CALENDAR YEAR 2018 ($18,887 FOR FYE 06/30/2018 AND THE $2,693 FOR FYE 06/30/2019). PART I, LINE 7 PERFORMANCE BASED BONUSES WERE PAID TO THE EMPLOYEES DURING CALENDAR YEAR 2018. 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 CEO 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 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 REVIEWED ANNUALLY. SALARIES OF THE OTHER KEY EMPLOYEES ARE COMPARED WITH INFORMATION FROM A STUDY CONDUCTED BY AN INDEPENDENT CONSULTANT. SALARIES OF OTHER KEY EMPLOYEES WERE APPROVED BY THE CEO AND ALL SALARY EXPENSE IS APPROVED BY THE BOARD 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 43,508. 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) COMMUNITY CAPITAL CORPORATION 0 0 1 0 0 1 0 0 0 0 1 1 0 0 0 0 0 1 0 0 COMMUNITY CAPITAL CORPORATION - SONIA GUTIERREZ CAMPUS K 2248683 FMV