2019-05-15T17:15:44-05:00 2018-06-30 521186096 RUBINO AND COMPANY CHARTERED 6903 ROCKLEDGE DRIVE SUITE 1200 BETHESDA MD 208171818 990 2017-07-01 522157082 CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL INC CARL 2027974700 1100 HARVARD STREET NW WASHINGTON DC 20009 GERARDO LUNA CHIEF FINANCIAL OFFICER 2027974700 2019-05-15 1 PATRICIA A O'MALLEY CPA P00285909 3015643636 65.216.194.210 2019-05-15 14:30:01 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 7D90D555DB8810B67C63656D42146D15BF616F9F 2017 2019-02-21 02:37:17Z ALLISON KOKKOROS 1100 HARVARD STREET NW WASHINGTON DC 20009 28804178 0 X WWW.CARLOSROSARIO.ORG X 1998 DC THE CARLOS ROSARIO SCHOOL DELIVERS HIGH QUALITY EDUCATION, CAREER TRAINING, AND SUPPORTIVE SERVICES THAT ENABLE ADULT IMMIGRANTS TO REALIZE THEIR DREAMS WHILE STRENGTHENING OUR COMMUNITY AND ECONOMY. 11 9 373 96 0 95653 246698 370011 25384234 27667348 60925 171847 0 2244 25691857 28211450 107788 89584 0 0 15497618 17030684 0 27690 33869 9867895 10233960 25473301 27381918 218556 829532 39626813 37937569 19301812 16900290 20325001 21037279 X THE CARLOS ROSARIO SCHOOL DELIVERS HIGH QUALITY EDUCATION, CAREER TRAINING, AND SUPPORTIVE SERVICES THAT ENABLE ADULT IMMIGRANTS TO REALIZE THEIR DREAMS WHILE STRENGTHENING OUR COMMUNITY AND ECONOMY. 1 0 24266099 89584 27667348 MORE THAN FORTY YEARS OF HISTORY SERVING WASHINGTON, D.C.'S DIVERSE IMMIGRANT POPULATION, NATIONALLY AND INTERNATIONALLY RECOGNIZED AS A MODEL IN ADULT EDUCATION. THE SCHOOL OFFERS AN AWARD-WINNING HOLISTIC MODEL OF ADULT EDUCATION FOR IMMIGRANTS INCLUDING CLASSES IN LANGUAGE, LITERACY, GED, CITIZENSHIP AND WORKFORCE DEVELOPMENT AS WELL AS COMPREHENSIVE SUPPORTIVE SERVICES. THE SCHOOL SERVES MORE THAN 2,500 STUDENTS AND IS RANKED AS A TIER 1, HIGH PERFORMING SCHOOL BY THE D.C. PUBLIC CHARTER SCHOOL BOARD. THE SCHOOL CHARTER WAS RENEWED IN 2013 FOR AN ADDITIONAL 15 YEARS AND IT IS FULLY ACCREDITED BY THE MIDDLE STATES ASSOCIATION. 24266099 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 34 0 1 373 1 1 1 0 0 0 0 1 1 0 0 X 11 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X GERARDO LUNA CHIEF FINANCIAL OFFICER 2027974700 1100 HARVARD ST NW SUITE 300 WASHINGTON DC 20009 ALLISON KOKKOROS CHIEF EXECUTIVE OFFICER 45.00 0.40 X X 179974 0 61270 BO PHAM BOARD MEMBER 0.20 X 0 0 0 BRAHIM RAWI VICE-CHAIR 0.20 X X 0 0 0 HECTOR J TORRES BOARD MEMBER 0.20 X 0 0 0 JAMES MOORE TREASURER 0.20 X X 0 0 0 MARGARET YAO SECRETARY 0.20 X X 0 0 0 NYDIA PEEL ESQ BOARD MEMBER 0.00 X 0 0 0 PATRICIA SOSA CHAIR 0.50 X X 0 0 0 SONIA GUTIERREZ CR SENIOR ADVISER/CCC PRESIDENT 15.00 17.20 X 140124 75941 45378 TEODROS KAVALERI BOARD MEMBER 0.00 X 0 0 0 FRANCISCO FERRUFINO BOARD MEMBER 0.20 X 0 0 0 GERARDO LUNA CHIEF FINANCIAL OFFICER 40.00 4.00 X 152382 0 21084 GUSTAVO VITERI CHIEF TECHNOLOGY OFFICER 40.00 X 137329 0 19122 JOHN RYAN MONROE CHIEF ACADEMIC OFFICER 40.00 X 148899 0 15108 KAREN RIVAS PRINCIPAL 40.00 X 119115 0 22130 KRISTINE DUNNE GENERAL COUNSEL 30.00 X 118990 0 8438 HOLLYANN FRESO PRINCIPAL 40.00 X 120652 0 17390 1117465 75941 209920 11 0 1 0 PROACTIVE SCHOOL 11419 PURPLE BEACH DRIVE RESTON VA 20191 STUDENT INFORMATION SYSTEM 151808 1 53160 135784 181067 370011 PER PUPIL INSTRUCTIONAL ALLOTMENT 900099 20215075 20215075 PER PUPIL FACILITIES ALLOTMENT 900099 6704728 6704728 CULINARY SALES 900099 453943 453943 STUDENT FEES & OTHER 900099 173602 173602 ADMIN. SUPPORT SERVICES 900099 120000 120000 27667348 179615 179615 582404 590172 -7768 -7768 -7768 4800 53160 2556 2244 2244 28211450 27667348 0 174091 89584 89584 569934 569934 13243184 12196877 1046307 666496 607500 58996 1492412 1373224 119188 1058658 935836 122822 30798 30798 153868 70873 82995 27690 27690 30427 30427 216078 124686 91392 691940 607821 78564 5555 573802 464421 109283 98 5225415 4818785 406630 193177 168325 24852 115867 84197 31600 70 327 323 4 1606816 1520139 86677 151423 133898 17525 DIRECT STUDENT COSTS 810528 696257 113864 407 DC CHARTER SCHOOL FEE 248394 221053 27341 STUDENT ACTIVITIES 118455 118406 49 DUES & MEMBERSHIP FEES 66645 33894 32751 27381918 24266099 3081950 33869 1946 4023 13425617 5131700 17000 32890 8043 30679 152580 262648 34653292 13772934 22364044 20880358 296150 11443582 3147826 213607 151689 39626813 37937569 4238377 2303305 0 14000 15063435 14582985 19301812 16900290 X 20258255 20924406 66746 112873 20325001 21037279 39626813 37937569 829532 -117254 0 X X 0 1 X 1 0 X 11259922 5522776 5737146 4597203 3840705 756498 18796167 4409453 14386714 20880358 CAPITAL LEASE OBLIGATION 12905843 DEFERRED RENT 1677142 14582985 X 28082728 -117254 16403 2556 -98295 28181023 30427 30427 28211450 27370450 16403 2556 18959 27351491 30427 30427 27381918 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, THE SCHOOL IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. NO PROVISION FOR INCOME TAXES IS REQUIRED FOR EITHER 2018 OR 2017. HOWEVER, TAX YEARS ENDED JUNE 30, 2015 THROUGH 2017 REMAIN OPEN TO EXAMINATION BY THE TAXING JURISDICTIONS TO WHICH THE SCHOOL IS SUBJECT, AND THEY HAVE NOT BEEN EXTENDED BEYOND THE APPLICABLE STATUTE OF LIMITATIONS. THE SCHOOL HAS A PROCESS IN PLACE TO ENSURE THE MAINTENANCE OF ITS EXEMPT-STATUS; TO IDENTIFY AND REPORT UNRELATED BUSINESS INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE SCHOOL HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 0 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 STUDENTS ARE GIVEN THE NOTICE WHEN THEY COME TO REGISTER AND IT IS ON OUR WEBSITE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES A PER PUPIL STUDENT AND FACILITY ALLOTMENT BASED ON ENROLLMENT FROM THE DISTRICT OF COLUMBIA PUBLIC CHARTER SCHOOL BOARD - THIS IS THE PRIMARY SOURCE OF FUNDING. THE SCHOOL MAY ALSO APPLY AND RECEIVE FUNDS IN THE FORM OF A GRANT(S) FROM THE DISTRICT OF COLUMBIA OFFICE OF STATE SUPERINTENDENT OF EDUCATION FOR SPECIFIC PURPOSE/PROGRAM. SCHEDULE E, LINE 6 EXPLANATION OF GOVERNMENT FINANCIAL AID CONTRIBUTIONS RECEIVED FROM GOVERNMENT AGENCIES: DISTRICT OF COLUMBIA CHARTER PUBLIC SCHOOL BOARD DISTRICT OF COLUMBIA OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION DISTRICT OF COLUMBIA MAYOR'S OFFICE ON LATINO AFFAIRS X X X X X 1 REYNA SHARP 3100 CONNECTICUT AVE NW 122 WASHINGTON DC 20008 SEE PART IV 0 64456 6690 57766 PROGRESSITY INC PO BOX 11095 WASHINGTON DC 20008 SEE PART IV 0 0 21000 0 64456 27690 57766 ACHIEVING THE DREAM LUNCHEON 57960 53160 4800 1383 1173 57960 53160 4800 1383 1173 2556 2244 PART I, LINE 2B (II), ACTIVITY REYNA SHARP-PROVIDE SERVICES AS IT PERTAINS TO THE SCHOOL'S SCHOLARSHIP FUNDRAISING CAMPAIGN PROGRESSITY, INC.-CREATION OF AN INTEGRATED, TRANSFORMATIVE, DEVELOPMENT PLAN AND ONGOING DEVELOPMENT STRATEGY AND ADVISING SERVICES 0 SCHOLARSHIPS 47 89584 X X X X X X 0 1 0 0 0 0 0 1 0 ALLISON KOKKOROS CHIEF EXECUTIVE OFFICER 162979 0 16995 0 0 0 45649 0 15621 0 241244 0 0 0 SONIA GUTIERREZ CR SENIOR ADVISER/CCC PRESIDENT 68690 73085 2685 2856 68749 0 39787 4185 681 725 180592 80851 32895 0 GERARDO LUNA CHIEF FINANCIAL OFFICER 137221 0 15161 0 0 0 9267 0 11817 0 173466 0 0 0 GUSTAVO VITERI CHIEF TECHNOLOGY OFFICER 131833 0 5496 0 0 0 8713 0 10409 0 156451 0 0 0 JOHN RYAN MONROE CHIEF ACADEMIC OFFICER 136729 0 12170 0 0 0 8936 0 6172 0 164007 0 0 0 PART I, LINE 4B SONIA GUTIERREZ AND ALLISON KOKKOROS ARE ACTIVE PARTICIPANTS IN AN IRC SECTION 457(F) DEFERRED COMPENSATION PLAN. CONTRIBUTIONS ARE PART OF A MULTI-YEAR BENEFIT. CONTRIBUTIONS WERE MADE BY THE ORGANIZATION AS FOLLOWS: $35,899 WAS CONTRIBUTED FOR SONIA GUTIERREZ. THIS WAS THE FINAL PAYMENT OF THE MULTI-YEAR BENEFIT THAT VESTED IN CALENDAR YEAR 2017. $32,895 WAS REPORTED IN THE PRIOR YEAR AND THE TOTAL VESTED AMOUNT OF $68,794 WAS PAID IN CALENDAR YEAR 2017. ALLISON KOKKOROS - $16,007 - THIS AMOUNT IS PART OF A MULTI-YEAR BENEFIT THAT WILL VEST IN CALENDAR YEAR 2019. PART I, LINE 7 THE CHIEF EXECUTIVE OFFICER'S BONUSES ARE DETERMINED AND APPROVED BY THE BOARD. ALL OTHER BONUSES ARE AT THE DISCRETION OF THE CEO. FORM 990, PART III, LINE 2 CARLOS ROSARIO NOW OFFERS TWO NEW CAREER TRAINING PROGRAMS. THE SMALL BUSINESS AND ENTREPRENEURSHIP PROGRAM, WHICH SUPPORTS STUDENTS IN STARTING AND GROWING THEIR OWN BUSINESSES, AND THE BILINGUAL PARAEDUCATOR APPRENTICESHIP PROGRAM AIMED AT PREPARING STUDENTS TO BECOME CERTIFIED PARAEDUCATORS. FORM 990, PART VI, SECTION B, LINE 11B DATA FOR THE FORM 990 IS COMPILED BY THE CONTROLLER AND REVIEWED BY THE CFO AND LEGAL COUNSEL. THE ACCOUNTING FIRM RECEIVES THE COMPILED DATA AND PREPARES AN INITIAL DRAFT RETURN FOR REVIEW BY THE CFO, LEGAL COUNSEL AND CONTROLLER WHO MAKE CHANGES AS NECESSARY. THE DRAFT RETURN IS PRESENTED TO THE CEO AND BOARD MEMBERS FOR THEIR REVIEW. CHANGES ARE MADE AS NECESSARY PRIOR TO FILING OF FINAL RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO THE BOARD OF TRUSTEES ONCE A YEAR, WHO SIGN OFF THAT THEY ARE IN COMPLIANCE WITH THE POLICY. THE POLICY IS DISTRIBUTED ANNUALLY TO THE EMPLOYEES AS PART OF THE EMPLOYEE HANDBOOK. OFFICERS AND TRUSTEES ARE TO DISCLOSE TO THE CHIEF EXECUTIVE OFFICER ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST IMMEDIATELY SO THAT SAFEGUARDS CAN BE ESTABLISHED TO PROTECT ALL PARTIES. KEY STAFF LEADERSHIP IS ALSO RESPONSIBLE FOR COMPLETING THE CONFLICT OF INTEREST DISCLOSURE FORM EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15A THE SALARY OF THE CEO IS DETERMINED BY REVIEWING SALARY DATA PRODUCED BY AN INDEPENDENT CONSULTANT. THIS INCLUDES REVIEW OF SURVEY DATA FOR CHARTER SCHOOLS OF SIMILAR SIZE/COMPLEXITY, OTHER NOT FOR PROFITS AND OTHER COMPARABLE AGENCIES. THE EXECUTIVE COMMITTEE ESTABLISHES THE COMPENSATION OF THE CEO WHICH IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD. SALARIES OF THE OTHER OFFICERS WERE DETERMINED AS PART OF A STUDY CONDUCTED BY AN INDEPENDENT CONSULTANT, AND THEREON ANNUAL SALARY INCREASES WERE PERFORMED ACROSS THE BOARD FOR ALL EMPLOYEES. SALARIES OF OTHER OFFICERS WERE APPROVED BY THE CEO AND THE SALARY EXPENSE WAS APPROVED BY THE BOARD AS PART OF THE ANNUAL BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 IS AVAILABLE ON GUIDESTAR. OTHER INFORMATION IS AVAILABLE BY REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE OVERSEES BOTH THE AUDIT AND SELECTION OF THE AUDIT FIRM. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART VI, SECTION A, LINE 1A COMPOSITION OF THE COMMITTEE: CHAIR, VICE CHAIR, TREASURER AND SECRETARY. THE COMMITTEE PERFORMS OVERSIGHT OF THE MANAGEMENT OF THE BUSINESS AFFAIRS OF THE SCHOOL. THE BOARD MAY DELEGATE ADDITIONAL DUTIES IN WRITING FROM TIME TO TIME. THE COMMITTEE REPORTS PERIODICALLY TO THE BOARD AND PERFORMS FUNCTIONS AS DIRECTED BY THE BOARD. COMMUNITY CAPITAL CORPORATION 1100 HARVARD STREET NW WASHINGTON DC 20009 522332161 PROVIDES AND OPERATES FACILITIES TO HOUSE NON-PROFIT ORGANIZATIONS DC 501(C)(3) 12, II N/A 0 COMMUNITY CAPITAL CORPORATION - SONIA GUTIERREZ CAMPUS 1100 HARVARD STREET NW WASHINGTON DC 20009 460612061 TO HOLD TITLE AND DEVELOP PROPERTY FOR EDUCATIONAL USES DC 501(C)(2) COMMUNITY CAPITAL CORPORATION 1 0 1 0 1 0 0 0 0 0 0 1 1 1 1 1 1 1 0 0 COMMUNITY CAPITAL CORPORATION K 5294430 FMV COMMUNITY CAPITAL CORPORATION Q 135803 FMV COMMUNITY CAPITAL CORPORATION P 2084284 FMV COMMUNITY CAPITAL CORPORATION L 120000 FMV