2019-03-25T12:04:17-05:00 2018-06-30 462108854 KENDALL PREBOLA AND JONES LLC PO BOX 259 BEDFORD PA 155220259 990 2017-07-01 522356681 LATIN AMERICAN MONTESSORI BILINGUAL PUBLIC CHARTER SCHOOL LATI 2027266200 1375 MISSOURI AVENUE NW WASHINGTON DC 20011 BRAD KARRER OPERATIONS & FINANCE 2027266200 2019-03-21 true RICHARD M JONES CPA P00621721 8146231880 2019-03-21 X 96.66.174.73 2019-03-25 12:04:17 CD P FCE1B03375FC1F5FB5DF98CAB2890A6F9719C588 64369CA68A6B334356A54FD4A47C2A43E0F4AE5B 2017 2019-02-21 02:37:17Z BRAD KARRER 1375 MISSOURI AVENUE NW WASHINGTON DC 20011 10353665 false X WWW.LAMBPCS.ORG X 2002 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. 12 11 128 50 0 2080 330759 436063 8436292 9868622 7311 2850 4775 34800 8779137 10342335 4210 12148 0 5633658 6510361 0 26750 2919626 4053366 8557494 10575875 221643 -233540 12446912 12608388 6497381 6770200 5949531 5838188 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 9607056 12148 9868622 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. 9607056 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 true true false false false false false false false true false false false false false false false false false true 38 0 128 true true true false false false false false false false false false X 12 11 false false false false false false false true true false false true true true true true true true false false X X BRAD KARRER 2027266200 1375 MISSOURI AVENUE NW WASHINGTON DC 20011 BARRIE LYNN TAPIA BOARD CHAIR 2.50 X X 0 0 0 PAUL LELECK TREASURER 2.50 X X 0 0 0 TRACY GOODMAN SECRETARY 2.50 X X 0 0 0 JEN CARRIER TRUSTEE 2.50 X 0 0 0 OLADELE DOSUNMU TRUSTEE 2.50 X 0 0 0 BILL ECENBARGER TRUSTEE 2.50 X 0 0 0 SUZANNE EHLERS TRUSTEE 2.50 X 0 0 0 SELENA GONAZALES JONES TRUSTEE 2.50 X 0 0 0 BRAD KARRER OPERATIONS & 2.50 X 0 0 0 KENDALL LADD TRUSTEE 2.50 X 0 0 0 DOUGLAS TYSON TRUSTEE 2.50 X 0 0 0 APRIL MARTIN TRUSTEE 2.50 X 0 0 0 DIANE COTTMAN - OUTGOING EXECUTIVE DI 40.00 X 152731 0 17685 CRISTINA ENCINAS - OUTGOING PRINCIPAL 40.00 X 108527 0 27162 MARTA LYNCH ASSISTANT PR 40.00 X 103841 0 22816 SHARAMAINE WILLIAMS - INCOMING EXECUTIVE DI 40.00 X 0 0 0 365099 67663 3 false true false VENABLE LLP 600 MASSACHUSETTS AVE NW WASHINGTON DC 20001 LEGAL 220851 REVOLUTION FOODS INC 6219 COLUMBIA PARK ROAD CHEVERLY MD 20785 FOOD SERVICE 177379 T & M PROCTECTION RESOURCES LLC 11325 RANDOM HILL ROAD SUITE 360 FAIRFAX VA 22030 LITIGATION 155511 DC'S HOME IMPROVEMENT 12 STARBOARD CT H GAITHERSBURG MD 20877 CONSTRUCTION 107904 REMCON COMPANIES LLC 10916 RALSTON ROAD ROCKVILLE MD 20852 ACCOUNTING 107580 5 5500 322334 108229 436063 PER PUPIL FUNDING 900099 8796520 8796520 EXTENDED LEARNING FEES 900099 898430 898430 STUDENT ACTIVITY FEES 900099 173672 173672 9868622 4773 4773 1923 -1923 -1923 -1923 17995 9407 8588 7650 INSURANCE PROCEEDS 900099 26212 26212 26212 10342335 9866699 38635 12148 12148 499716 362970 124478 12268 4891568 4819270 72298 165663 154318 10372 973 547068 509602 34252 3214 406346 389181 16070 1095 320776 320776 115420 18993 96374 53 376922 221440 155482 3336 3336 126662 119504 4934 2224 1971034 1888854 76936 5244 8056 7716 319 21 406 388 17 1 261430 250386 10339 705 315187 301873 12464 850 34374 32972 1362 40 FOOD SERVICE 209153 209153 STUDENT SUPPLIES 119130 119130 AUTHORIZER FEE 91719 88082 3637 OTHER STUDENT COSTS 30747 30747 69014 66993 1959 62 10575875 9607056 942069 26750 204180 269721 3870773 3487431 118747 107984 58048 84370 48545 60596 10687024 2838134 8048904 7848890 44325 29550 53390 719846 12446912 12608388 1059385 1301600 115545 243406 5236544 5084324 85907 140870 6497381 6770200 X 5948440 5838188 1091 5949531 5838188 12446912 12608388 -233540 122197 X false true X true false X 721000 721000 9398518 2440590 6957928 567506 397544 169962 7848890 DEPOSITS 683556 INTEREST RATE SWAP 36290 719846 437 DEFERRED RENT 140433 140870 X 10351835 9500 9500 10342335 10342335 10585375 9500 9500 10575875 10575875 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, 2018, 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, 2018, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2014 THROUGH 2016 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, 2018, 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 9596 9596 6549 POPCORN SALES 5155 5155 552 14751 14751 7101 7101 7650 false FINANCIAL SUPPORT 47 12148 X X X X X false false false false false false false false false DIANE COTTMAN - OUTGOING EXECUTIVE DIRECTOR 143981 8750 17685 170416 CHARTER SCHOOL INCUBATOR BOARD MEMBER 462946 LAMB SUBLEASE RENTAL false CHARTER SCHOOL SERVICES CORPORATION BOARD MEMBER 9500 ACCOUNTING false SCHEDULE L, PART V THE LATIN AMERICAN MONTESSORI BILINGUAL PUBLIC CHARTER SCHOOL ENTERED INTO A SUB-SUBLEASE RENTAL AGREEMENT ON MAY 1, 2013, WITH THE CHARTER SCHOOL INCUBATOR INITIATIVE FOR THE RENTAL OF A SCHOOL FACILITY LOCATED AT 3825 18TH STREET, NE, IN WASHINGTON, DC. THE RENTAL LEASE IS EFFECTIVE FOR A FIFTEEN (15) YEAR PERIOD COMMENCING ON JULY 1, 2013, AND EXPIRING ON JUNE 30, 2028. A BOARD MEMBER OF THE LATIN AMERICAN MONTESSORI BILINGUAL PUBLIC CHARTER SCHOOL IS AN OFFICER ON THE BOARD OF THE CHARTER SCHOOL INCUBATOR INITIATIVE. RENTAL LEASE PAYMENTS MADE TO THE CHARTER SCHOOL INCUBATOR INITIATIVE FOR THE YEAR ENDED JUNE 30, 2018 WAS 462,946. THE CHARTER SCHOOL ENTERED INTO AN AGREEMENT WITH THE CHARTER SCHOOL SERVICES CORPORATION (CSSCI) EFFECTIVE MARCH 1, 2018, FOR FINANCIAL AND ACCOUNTING SERVICES. A BOARD MEMBER OF THE CHARTER SCHOOL IS AN OFFICER ON THE BOARD OF THE CHARTER SCHOOL SERVICES CORPORATION. THE CHARTER SCHOOL RECOGNIZED TOTAL ACCOUNTING EXPENSE UNDER THIS CONTRACT THROUGH THE YEAR ENDED JUNE 30, 2018, IN AN AMOUNT OF 19,000, OF WHICH 9,500 WAS PROVIDED ON A PRO-BONO BASIS DURING THE YEAR. 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 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 122,197