FRIENDSHIP PUBLIC CHARTER SCHOOL: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDSHIP PUBLIC CHARTER SCHOOL (EIN 58-2398964)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-01-30
- IRS object ID
- 201910309349300236
- Schema version
- 2017v2.3
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-01-30T13:04:49-06:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 382157642 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MANER COSTERISAN PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2425 E GRAND RIVER SUITE 1 | AddressLine1Txt |
| City | LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 489123291 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 582398964 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDSHIP PUBLIC CHARTER SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRIE | BusinessNameControlTxt |
| Phone | 2022811700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1400 FIRST ST NW NO 300 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20001 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PATRICIA BRANTLEY | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 2022811700 | PhoneNum |
| Signature | 2019-01-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DENNIS D THEIS CPA | PreparerPersonNm |
| PTIN | P00010168 | PTIN |
| Phone | 5173237500 | PhoneNum |
| Preparation | 2019-01-13 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 216.163.63.50 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-01-10 | IPDt |
| IP Tm | 13:28:21 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | BCAE520C8B3E9019DE91B7D98B57A1916BD24FFE | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | E48C13925EA8FA98FCB1E68033C89751E4DE1AC3 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PATRICIA BRANTLEY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1400 FIRST ST NW NO 300 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $90,872,496 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.FRIENDSHIPSCHOOLS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1998 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE A WORLD-CLASS EDUCATION FOR STUDENTS IN GRADES PRE-K TO 12. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 1066 | TotalEmployeeCnt |
| Total Volunteers | 21 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $11,420,155 | PYContributionsGrantsAmt |
| CY Contributions Grants | $11,024,026 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $74,770,048 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $79,594,978 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$51,881 | PYInvestmentIncomeAmt |
| CY Investment Income | $253,492 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $86,138,322 | PYTotalRevenueAmt |
| CY Total Revenue | $90,872,496 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $53,017,307 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $55,393,839 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $114,989 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $32,463,808 | PYOtherExpensesAmt |
| CY Other Expenses | $33,886,618 | CYOtherExpensesAmt |
| PY Total Expenses | $85,481,115 | PYTotalExpensesAmt |
| CY Total Expenses | $89,280,457 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $657,207 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,592,039 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $164,343,810 | TotalAssetsBOYAmt |
| Total Assets EOY | $164,115,958 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $126,004,033 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $124,184,142 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $38,339,777 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $39,931,816 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE A WORLD-CLASS EDUCATION THAT MOTIVATES STUDENTS TO ACHIEVE HIGH ACADEMIC STANDARDS, ENJOY LEARNING AND DEVELOP AS ETHICAL, LITERATE, WELL-ROUNDED AND SELF-SUFFICIENT CITIZENS THAT CONTRIBUTE ACTIVELY TO THEIR COMMUNITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $76,661,183 | ExpenseAmt |
| Revenue | $79,594,978 | RevenueAmt |
| Desc | TO PROVIDE QUALITY INSTRUCTION FOR CHILDREN FROM PRE-KINDERGARTEN TO 12TH GRADE FOR APPROXIMATELY 4,200 STUDENTS. | Desc |
| Total Program Service Expenses | $76,661,183 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | 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 | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 78 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1066 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | 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 |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CATHERINE SANWO-SOMEFUN | PersonNm |
| Phone | 2022811700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1400 1ST STREET NW SUITE 300 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20001 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| ANISE WALKER | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRIS WHITTLE | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| JEANETTE MENDES | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| ERIC MCKINLEY KING | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| DR DEBORAH M MCGRIFF | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| DR TRACY GRAY | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| CAROL THOMPSON COLE | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRIS WHITE | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| DR GREGORY PRINCE | ||||||||
| VICE CHAIR | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| DARRIN L GLYMPH | ||||||||
| TREASURER | 7.50 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| VICTOR E LONG | ||||||||
| SECRETARY | 15.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| DONALD L HENSE | ||||||||
| CHAIR | 40.00 | Yes (X) | $142,336 | $0 | $31,304 | Yes (X) | ||
| PATRICIA A BRANTLEY | ||||||||
| CEO | 40.00 | Yes (X) | $258,859 | $0 | $84,606 | Yes (X) | ||
| CATHERINE SOMEFUN | ||||||||
| CFO | 40.00 | $135,309 | $0 | $15,436 | Yes (X) | |||
| FAIDA FULLER | ||||||||
| COO | 40.00 | $195,448 | $0 | $8,148 | Yes (X) | |||
| VIELKA SCOTT-MARCUS | ||||||||
| CAO | 40.00 | $151,730 | $0 | $2,257 | Yes (X) | |||
| JEFFREY GRANT | ||||||||
| PRINCIPAL | 40.00 | $201,479 | $0 | $13,621 | Yes (X) | |||
| LIUA HARBOUR | ||||||||
| PRINCIPAL | 40.00 | $186,666 | $0 | $9,550 | Yes (X) | |||
| JOSEPH SPEIGHT | ||||||||
| FORMER CAO | 40.00 | $120,663 | $0 | $2,254 | Yes (X) | |||
| JAMES WALLER | ||||||||
| CHIEF OF SCHOOL OPERATIONS | 40.00 | $162,780 | $0 | $10,428 | Yes (X) | |||
| ELLEN DALTON | ||||||||
| GENERAL COUNSEL | 40.00 | $155,711 | $0 | $12,457 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,710,981 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $190,061 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 56 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| KELLY SERVICES INC | |||||
| 999 WEST BIG BEAVER ROAD | TROY | MI | 48084 | TEMPORARY STAFFING SERVICES | $463,572 |
| ALIGN STAFFING | |||||
| 111 K ST NE | WASHINGTON | DC | 20002 | TEMPORARY STAFFING SERVICES | $319,414 |
| LGC SECURITY | |||||
| 100 M ST SE 600 | WASHINGTON | DC | 20003 | SECURITY SERVICE | $282,284 |
| UNIVERSAL BUS CHARTER | |||||
| 1629 K ST NW | WASHINGTON | DC | 20006 | TRANSPORTATION SERVICE | $210,079 |
| CURRICULUM ASSOCIATES | |||||
| 153 RANGEWAY ROAD | NORTH BILLERICA | MA | 01862 | ACADEMIC TECHNOLOGY | $143,900 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 19 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $9,110,023 | GovernmentGrantsAmt |
| All Other Contributions | $1,914,003 | AllOtherContributionsAmt |
| Total Contributions | $11,024,026 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PUBLIC REVENUE | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $79,594,978 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $79,594,978 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $79,594,978 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $253,492 | TotalRevenueColumnAmt |
| Exclusion | $253,492 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $90,872,496 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $79,594,978 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $253,492 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $932,636 | TotalAmt |
| Management And General | $932,636 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,679,861 | TotalAmt |
| Program Services | $40,499,115 | ProgramServicesAmt |
| Management And General | $6,180,746 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $253,379 | TotalAmt |
| Program Services | $203,204 | ProgramServicesAmt |
| Management And General | $50,175 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,997,778 | TotalAmt |
| Program Services | $3,548,383 | ProgramServicesAmt |
| Management And General | $449,395 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,530,185 | TotalAmt |
| Program Services | $3,092,479 | ProgramServicesAmt |
| Management And General | $437,706 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,349 | TotalAmt |
| Management And General | $74,349 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,326 | TotalAmt |
| Management And General | $98,326 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $283,498 | TotalAmt |
| Management And General | $283,498 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,607,564 | TotalAmt |
| Program Services | $2,165,726 | ProgramServicesAmt |
| Management And General | $441,838 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,965,526 | TotalAmt |
| Program Services | $1,319,525 | ProgramServicesAmt |
| Management And General | $1,548,731 | ManagementAndGeneralAmt |
| Fundraising | $97,270 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $245,334 | TotalAmt |
| Program Services | $233,067 | ProgramServicesAmt |
| Management And General | $12,267 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,748,020 | TotalAmt |
| Program Services | $8,233,884 | ProgramServicesAmt |
| Management And General | $514,136 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,672 | TotalAmt |
| Program Services | $74,473 | ProgramServicesAmt |
| Management And General | $74,480 | ManagementAndGeneralAmt |
| Fundraising | $17,719 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,823,950 | TotalAmt |
| Program Services | $4,582,752 | ProgramServicesAmt |
| Management And General | $241,198 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,218,768 | TotalAmt |
| Program Services | $4,957,829 | ProgramServicesAmt |
| Management And General | $260,939 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,220,964 | TotalAmt |
| Program Services | $1,159,916 | ProgramServicesAmt |
| Management And General | $61,048 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| DIRECT STUDENT COSTS | $6,385,532 | $6,282,558 | $102,974 |
| CHARTER FEE | $721,409 | $721,409 | |
| TRAINING & RECRUITMENT | $326,706 | $308,272 | $18,434 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,280,457 | TotalAmt |
| Program Services | $76,661,183 | ProgramServicesAmt |
| Management And General | $12,504,285 | ManagementAndGeneralAmt |
| Fundraising | $114,989 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,593,631 | BOYAmt |
| EOY | $31,464,121 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,545,152 | BOYAmt |
| EOY | $4,098,374 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $626,373 | BOYAmt |
| EOY | $979,886 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $797,217 | BOYAmt |
| EOY | $334,214 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $146,931,002 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $40,894,525 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,309,580 | BOYAmt |
| EOY | $106,036,477 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,112,092 | BOYAmt |
| EOY | $17,851,350 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,255,883 | BOYAmt |
| EOY | $3,253,559 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,882 | BOYAmt |
| EOY | $97,977 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $164,343,810 | BOYAmt |
| EOY | $164,115,958 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,801,343 | BOYAmt |
| EOY | $8,905,348 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $166,573 | BOYAmt |
| EOY | $103,797 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,465,000 | BOYAmt |
| EOY | $107,775,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,259,744 | BOYAmt |
| EOY | $6,088,624 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,311,373 | BOYAmt |
| EOY | $1,311,373 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,004,033 | BOYAmt |
| EOY | $124,184,142 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,339,777 | BOYAmt |
| EOY | $39,931,816 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,339,777 | BOYAmt |
| EOY | $39,931,816 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $164,343,810 | BOYAmt |
| EOY | $164,115,958 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,592,039 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,345,512 | OtherCostOrOtherBasisAmt |
| Book Value | $7,345,512 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $110,786,815 | OtherCostOrOtherBasisAmt |
| Depreciation | $27,435,039 | DepreciationAmt |
| Book Value | $83,351,776 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,317,502 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,535,639 | DepreciationAmt |
| Book Value | $11,781,863 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,086,542 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,108,512 | DepreciationAmt |
| Book Value | $2,978,030 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,394,631 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,815,335 | DepreciationAmt |
| Book Value | $579,296 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $106,036,477 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CAPITAL LEASE OBLIGATION | Desc |
| Amt | $1,311,373 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,311,373 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $90,872,496 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $90,872,496 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $90,872,496 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $89,280,457 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $89,280,457 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $89,280,457 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | IN PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | PUBLICIZED IN RECRUITMENT LITERATURE, FLYERS IN PUBLIC PLACES, PRINT AND ELECTRONIC MEDIA. INFORMATION IS AVAILABLE IN ENGLISH AS WELL AS OTHER LANGUAGES, AS APPROPRIATE. |
| SCHEDULE E, PART I, LINE 6 | US DEPT OF AGRICULTURE: PASSED THROUGH STATE AGENCY FOR SPECIAL NUTRITION AND COMMODITY PROGRAMS: CHILD NUTRITION CUSTER $ 2,912,419 OTHER 367,456 PASSED THROUGH DC PUBLIC SCHOOLS: TITLE I CLUSTER $ 2,051,171 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS 427,339 STUDENT SUPPORT AND ACADEMIC ENRICHMENT GRANTS 68,444 EDUCATING HOMELESS CHILDREN & YOUTH 64,424 PERKINS - CAREER TECHNICAL EDUCATION 394,690 SPECIAL EDUCATION 814,341 SCHOOL IMPROVEMENT GRANTS 133,560 SOAR ACT 591,463 TOTAL FEDERAL AWARDS $ 7,825,307 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| 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 | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DONALD L HENSE | ||||||||||||||
| CHAIR | $142,336 | $0 | $0 | $0 | $0 | $0 | $15,125 | $0 | $16,179 | $0 | $173,640 | $0 | $0 | $0 |
| PATRICIA A BRANTLEY | ||||||||||||||
| CEO | $258,859 | $0 | $0 | $0 | $0 | $0 | $79,300 | $0 | $5,306 | $0 | $343,465 | $0 | $0 | $0 |
| CATHERINE SOMEFUN | ||||||||||||||
| CFO | $135,309 | $0 | $0 | $0 | $0 | $0 | $3,015 | $0 | $12,421 | $0 | $150,745 | $0 | $0 | $0 |
| FAIDA FULLER | ||||||||||||||
| COO | $195,448 | $0 | $0 | $0 | $0 | $0 | $4,079 | $0 | $4,069 | $0 | $203,596 | $0 | $0 | $0 |
| VIELKA SCOTT-MARCUS | ||||||||||||||
| CAO | $151,730 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $2,257 | $0 | $153,987 | $0 | $0 | $0 |
| JEFFREY GRANT | ||||||||||||||
| PRINCIPAL | $201,479 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $13,621 | $0 | $215,100 | $0 | $0 | $0 |
| LIUA HARBOUR | ||||||||||||||
| PRINCIPAL | $186,666 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $9,550 | $0 | $196,216 | $0 | $0 | $0 |
| JAMES WALLER | ||||||||||||||
| CHIEF OF SCHOOL OPERATIONS | $162,780 | $0 | $0 | $0 | $0 | $0 | $889 | $0 | $9,539 | $0 | $173,208 | $0 | $0 | $0 |
| ELLEN DALTON | ||||||||||||||
| GENERAL COUNSEL | $155,711 | $0 | $0 | $0 | $0 | $0 | $3,205 | $0 | $9,252 | $0 | $168,168 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4B | FormAndLineReferenceDesc |
| Explanation | DONALD HENSE AND PATRICIA BRANTLEY RECEIVED SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN CONTRIBUTIONS OF $15,125 AND $78,000, RESPECTIVELY. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| DISTRICT OF COLUMBIA | ||||||||
| A | 536001131 | 25483VKT0 | 2012-10-30 | $36,835,895 | CONSTRUCTION AND RENOVATION OF CAMPUS FACILITIES, REFINANCING OF DEBT. | 0 | 0 | 0 |
| DISTRICT OF COLUMBIA | ||||||||
| B | 536001131 | 25483QY30 | 2016-03-30 | $63,974,230 | TO CURRENT REFUND PRIOR BONDS, REFINANCE EXISTING LOAN, FINANCE CAP PROJECTS | 0 | 0 | 0 |
| DISTRICT OF COLUMBIA | ||||||||
| C | 536001131 | NONEAVAIL | 2016-03-30 | $20,915,000 | TO CURRENT REFUND THE 2015 BONDS. | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Working Capital ExpendituresWorkingCapitalExpendituresAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | UnspentUnspentAmt | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $2,910,000 | $36,893,223 | $2,398,511 | $1,975,727 | $698,245 | $1,000,000 | $22,667,750 | $4,554,918 | $3,598,071 | Yes (1) | 0 | Yes (1) | Yes (1) |
| B | $64,114,474 | $4,676,860 | $1,279,485 | $6,967,101 | $49,550,498 | $4,642,825 | Yes (1) | 0 | 0 | Yes (1) | |||
| C | $3,905,000 | $20,915,000 | $410,296 | $20,504,704 | Yes (1) | 0 | 0 | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
| C | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | Yes (1) | Yes (1) |
| B | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| C | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
| C | Yes (1) |
Supplemental Information Detail SupplementalInformationDetail (13 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I(F) | SERIES 2012 BOND: DEBT REFINANCED INCLUDES A 2009 LOAN ISSUED ON JUNE 5, 2009 AND 2007 LOANS ISSUED ON SEPTEMBER 10, 2007. |
| PART II, LINE 3 | SERIES 2012 BOND: THE DIFFERENCE BETWEEN PART 1 (E) AND PART II (3) IS DUE TO INTEREST EARNINGS ON BOND PROCEEDS. |
| PART III, LINE 7 | SERIES 2012 BOND: AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORTED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. |
| PART IV, LINE 2(B) | SERIES 2012 BOND: THE PORTION OF THE BONDS USED TO REFUND THE 2007 LOAN AND 2009 LOAN COLLECTIVELY MET THE SIX-MONTH SPENDING EXCEPTION TO REBATE. |
| PART I(F) | SERIES 2016A BOND: THE BONDS CURRENT REFUND SERIES 2003 BONDS (ISSUED NOVEMBER 12, 2003) AND THE SERIES 2006 BONDS (ISSUED DECEMBER 28, 2006) (COLLECTIVELY, THE "PRIOR BONDS"). THE TAXABLE LOAN WAS ISSUED BY COMPASS BANK ON JUNE 30, 2015 (THE "TAXABLE LOAN AND, TOGETHER WITH THE PRIOR BONDS, THE "REFUNDED DEBT"). |
| PART II, LINE 3 | SERIES 2016A BOND: DIFFERENCE BETWEEN PART 1(E) AND PART II, LINE 3 IS DUE TO INTEREST EARNINGS ON BOND PROCEEDS. |
| PART III, LINE 7 | SERIES 2016A BOND: AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORTED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. |
| PART IV, LINE 2(B) | SERIES 2016A BOND: THE PORTION OF THE BONDS USED TO CURRENT REFUND THE PRIOR OBLIGATIONS MET THE SIX-MONTH SPENDING EXCEPTION TO REBATE. |
| PART I(F) | SERIES 2016B BOND: THE 2015 BONDS WERE ISSUED ON JUNE 30, 2015. |
| PART II, LINE 13 | SERIES 2016B BOND: THE BONDS WERE ISSUED FOR A CURRENT REFUNDING PURPOSE ONLY; THEREFORE, NO SUBSTANTIAL DATE OF COMPLETION APPLIES TO THE BONDS. |
| PART III, LINE 7 | SERIES 2016B BOND: AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORTED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. |
| PART IV, LINE 2(B) | SERIES 2016B BOND: THE BONDS HAVE MET THE 6-MONTH EXCEPTION TO REBATE REQUIREMENT AND, THEREFORE, NO REBATE HAS, OR EVER WILL, BECOME DUE ON THE BONDS. |
| PART IV, LINE 2(C) | SERIES 2012 BOND: REBATE COMPUTATION WAS MADE ON 11/7/18. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE BY-LAWS WERE AMENDED ON DECEMBER 15, 2017 TO INCLUDE THE FOLLOWING CHANGES: THE CEO SHALL SERVE AS AN EX OFFICIO MEMBER OF THE BOARD OF TRUSTEES WITH ALL THE RIGHTS OF MEMBERSHIP, EXCEPT THE CEO SHALL NOT SERVE AS AN OFFICER. THE CEO IS SUBJECT TO THE SAME APPLICABLE RULES AND REQUIREMENTS AS OTHER TRUSTEES, INCLUDING ABSTENTION FROM VOTING ON ANY MATTERS IN WHICH A CONFLICT OF INTEREST EXISTS. THE SCHOOL PERFORMANCE COMMITTEE SHALL BE COMPOSED OF TRUSTEES TO OVERSEE AND HANDLE MATTERS RELATED TO THE ACADEMIC AFFAIRS OF FRIENDSHIP PUBLIC CHARTER SCHOOL. THE NOMINATIONS AND GOVERNANCE COMMITTEE SHALL BE COMPOSED PRIMARILY OF TRUSTEES TO MAKE RECOMMENDATIONS REGARDING MATTERS RELATING TO THE PROCEDURES AND MEMBERSHIP OF THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD CHAIR/CEO AND THE HEAD OF THE FINANCE COMMITTEE REVIEW THE 990 ONCE IT IS COMPLETED PRIOR TO BEING FILED. AT THAT TIME, THE FULL FINANCE COMMITTEE AND BOARD OF DIRECTORS IS GIVEN THE OPPORTUNITY TO REVIEW THE 990. AFTER ANY ISSUES ARE ADDRESSED OR CORRECTED, THE CEO SIGNS AND FILES THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | PERIODIC REVIEWS ARE DONE BY THE CHIEF OPERATING OFFICER, THE CHIEF FINANCIAL OFFICER, THE DIRECTOR OF HUMAN RESOURCES, AND THE PROCUREMENT MANAGER ON VENDOR AND FAMILY RELATIONSHIPS IN REGARDS TO EMPLOYMENT, CONTRACTS AND OTHER AGREEMENTS ENTERED ON BEHALF OF FRIENDSHIP PUBLIC CHARTER SCHOOL. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION DETERMINES COMPENSATION BY FORMAL AND INFORMAL COMPARATIVE COMPENSATION STUDIES, WHICH INCLUDES A REVIEW OF CHARTER SCHOOLS OF SIMILAR SIZE/COMPLEXITY, OTHER NON PROFITS, AND EDUCATIONAL INSTITUTIONS. THE COMPENSATION PROCESS IS HEADED BY THE FINANCE COMMITTEE, AND THEY SUBMIT THEIR RECOMMENDATIONS TO THE BOARD FOR APPROVAL. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL DOCUMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION THROUGH THE PUBLIC CHARTER SCHOOL BOARD, STATE EDUCATION AGENCIES, GUIDESTAR, AND UPON REQUEST. |
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