2019-01-30T13:04:49-06:00 2018-06-30 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2017-07-01 582398964 FRIENDSHIP PUBLIC CHARTER SCHOOL INC FRIE 2022811700 1400 FIRST ST NW NO 300 WASHINGTON DC 20001 PATRICIA BRANTLEY CEO 2022811700 2019-01-10 1 DENNIS D THEIS CPA P00010168 5173237500 2019-01-13 216.163.63.50 2019-01-10 13:28:21 ES P BCAE520C8B3E9019DE91B7D98B57A1916BD24FFE E48C13925EA8FA98FCB1E68033C89751E4DE1AC3 2017 2019-02-21 02:37:17Z PATRICIA BRANTLEY 1400 FIRST ST NW NO 300 WASHINGTON DC 20001 90872496 0 X WWW.FRIENDSHIPSCHOOLS.ORG X 1998 DC TO PROVIDE A WORLD-CLASS EDUCATION FOR STUDENTS IN GRADES PRE-K TO 12. 13 11 1066 21 0 0 11420155 11024026 74770048 79594978 -51881 253492 0 0 86138322 90872496 0 0 0 0 53017307 55393839 0 0 114989 32463808 33886618 85481115 89280457 657207 1592039 164343810 164115958 126004033 124184142 38339777 39931816 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. 0 0 76661183 79594978 TO PROVIDE QUALITY INSTRUCTION FOR CHILDREN FROM PRE-KINDERGARTEN TO 12TH GRADE FOR APPROXIMATELY 4,200 STUDENTS. 76661183 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 78 0 1 1066 1 0 0 0 0 0 0 0 0 0 0 X 13 11 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DC X X CATHERINE SANWO-SOMEFUN 2022811700 1400 1ST STREET NW SUITE 300 WASHINGTON DC 20001 ANISE WALKER TRUSTEE 5.00 X 0 0 0 CHRIS WHITTLE TRUSTEE 5.00 X 0 0 0 JEANETTE MENDES TRUSTEE 5.00 X 0 0 0 ERIC MCKINLEY KING TRUSTEE 5.00 X 0 0 0 DR DEBORAH M MCGRIFF TRUSTEE 5.00 X 0 0 0 DR TRACY GRAY TRUSTEE 5.00 X 0 0 0 CAROL THOMPSON COLE TRUSTEE 5.00 X 0 0 0 CHRIS WHITE TRUSTEE 5.00 X 0 0 0 DR GREGORY PRINCE VICE CHAIR 5.00 X X 0 0 0 DARRIN L GLYMPH TREASURER 7.50 X X 0 0 0 VICTOR E LONG SECRETARY 15.00 X X 0 0 0 DONALD L HENSE CHAIR 40.00 X X 142336 0 31304 PATRICIA A BRANTLEY CEO 40.00 X X 258859 0 84606 CATHERINE SOMEFUN CFO 40.00 X 135309 0 15436 FAIDA FULLER COO 40.00 X 195448 0 8148 VIELKA SCOTT-MARCUS CAO 40.00 X 151730 0 2257 JEFFREY GRANT PRINCIPAL 40.00 X 201479 0 13621 LIUA HARBOUR PRINCIPAL 40.00 X 186666 0 9550 JOSEPH SPEIGHT FORMER CAO 40.00 X 120663 0 2254 JAMES WALLER CHIEF OF SCHOOL OPERATIONS 40.00 X 162780 0 10428 ELLEN DALTON GENERAL COUNSEL 40.00 X 155711 0 12457 1710981 0 190061 56 0 1 0 KELLY SERVICES INC 999 WEST BIG BEAVER ROAD TROY MI 48084 TEMPORARY STAFFING SERVICES 463572 ALIGN STAFFING 111 K ST NE WASHINGTON DC 20002 TEMPORARY STAFFING SERVICES 319414 LGC SECURITY 100 M ST SE 600 WASHINGTON DC 20003 SECURITY SERVICE 282284 UNIVERSAL BUS CHARTER 1629 K ST NW WASHINGTON DC 20006 TRANSPORTATION SERVICE 210079 CURRICULUM ASSOCIATES 153 RANGEWAY ROAD NORTH BILLERICA MA 01862 ACADEMIC TECHNOLOGY 143900 19 9110023 1914003 11024026 PUBLIC REVENUE 611600 79594978 79594978 79594978 253492 253492 90872496 79594978 0 253492 932636 932636 46679861 40499115 6180746 253379 203204 50175 3997778 3548383 449395 3530185 3092479 437706 74349 74349 98326 98326 283498 283498 2607564 2165726 441838 2965526 1319525 1548731 97270 245334 233067 12267 8748020 8233884 514136 166672 74473 74480 17719 4823950 4582752 241198 5218768 4957829 260939 1220964 1159916 61048 DIRECT STUDENT COSTS 6385532 6282558 102974 CHARTER FEE 721409 721409 TRAINING & RECRUITMENT 326706 308272 18434 89280457 76661183 12504285 114989 32593631 31464121 3545152 4098374 626373 979886 797217 334214 146931002 40894525 107309580 106036477 16112092 17851350 3255883 3253559 103882 97977 164343810 164115958 7801343 8905348 166573 103797 110465000 107775000 6259744 6088624 1311373 1311373 126004033 124184142 X 38339777 39931816 38339777 39931816 164343810 164115958 1592039 0 X 0 1 X 1 1 1 X 7345512 7345512 110786815 27435039 83351776 19317502 7535639 11781863 7086542 4108512 2978030 2394631 1815335 579296 106036477 CAPITAL LEASE OBLIGATION 1311373 1311373 X 90872496 0 90872496 0 90872496 89280457 0 89280457 0 89280457 PART X, LINE 2: 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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 X X X X X 0 1 0 0 0 0 0 0 0 DONALD L HENSE CHAIR 142336 0 0 0 0 0 15125 0 16179 0 173640 0 0 0 PATRICIA A BRANTLEY CEO 258859 0 0 0 0 0 79300 0 5306 0 343465 0 0 0 CATHERINE SOMEFUN CFO 135309 0 0 0 0 0 3015 0 12421 0 150745 0 0 0 FAIDA FULLER COO 195448 0 0 0 0 0 4079 0 4069 0 203596 0 0 0 VIELKA SCOTT-MARCUS CAO 151730 0 0 0 0 0 0 0 2257 0 153987 0 0 0 JEFFREY GRANT PRINCIPAL 201479 0 0 0 0 0 0 0 13621 0 215100 0 0 0 LIUA HARBOUR PRINCIPAL 186666 0 0 0 0 0 0 0 9550 0 196216 0 0 0 JAMES WALLER CHIEF OF SCHOOL OPERATIONS 162780 0 0 0 0 0 889 0 9539 0 173208 0 0 0 ELLEN DALTON GENERAL COUNSEL 155711 0 0 0 0 0 3205 0 9252 0 168168 0 0 0 PART I, LINE 4B DONALD HENSE AND PATRICIA BRANTLEY RECEIVED SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN CONTRIBUTIONS OF $15,125 AND $78,000, RESPECTIVELY. A DISTRICT OF COLUMBIA 536001131 25483VKT0 2012-10-30 36835895 CONSTRUCTION AND RENOVATION OF CAMPUS FACILITIES, REFINANCING OF DEBT. 0 0 0 B DISTRICT OF COLUMBIA 536001131 25483QY30 2016-03-30 63974230 TO CURRENT REFUND PRIOR BONDS, REFINANCE EXISTING LOAN, FINANCE CAP PROJECTS 0 0 0 C DISTRICT OF COLUMBIA 536001131 NONEAVAIL 2016-03-30 20915000 TO CURRENT REFUND THE 2015 BONDS. 0 0 0 A 2910000 36893223 2398511 1975727 698245 1000000 22667750 4554918 3598071 1 0 1 1 B 64114474 4676860 1279485 6967101 49550498 4642825 1 0 0 1 C 3905000 20915000 410296 20504704 1 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 1 0 0 0 1 1 B 0 1 1 0 0 0 0 0 1 C 0 1 1 0 0 0 0 0 1 A 1 B 1 C 1 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. 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.