2019-05-15T17:15:44-05:00 2018-06-30 521186096 RUBINO & COMPANY CHARTERED 6903 ROCKLEDGE DRIVE SUITE 1200 BETHESDA MD 208171818 990 2017-07-01 522332161 COMMUNITY CAPITAL CORPORATION COMM 2027974700 1100 HARVARD STREET NW WASHINGTON DC 200095356 GERARDO LUNA CHIEF FINANCIAL OFFICER 2027974700 2019-05-15 1 PATRICIA A O'MALLEY CPA P00285909 3015643636 65.216.194.210 2019-05-15 14:32:37 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 7D90D555DB8810B67C63656D42146D15BF616F9F 2017 2019-02-21 02:37:17Z SONIA GUTIERREZ 1100 HARVARD STREET NW WASHINGTON DC 200095356 5622611 0 X N/A X 2001 DC TO RECEIVE, ADMINISTER, AND EXPEND FUNDS FOR CHARITABLE AND EDUCATIONAL PURPOSES, AND IN PARTICULAR FOR THE BENEFITS OF ITS SOLE SUPPORTED ORGANIZATION, CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL. 5 1 16 0 0 1475 0 0 5584993 5576124 56207 46487 0 0 5641200 5622611 0 0 0 0 1380720 1443620 0 0 0 5131390 5147736 6512110 6591356 -870910 -968745 31500403 29471715 29852930 28792987 1647473 678728 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 5766046 5576124 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. 5766046 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 2 0 1 16 1 1 1 0 0 0 0 0 0 0 X 5 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X GERARDO LUNA 2027974700 1100 HARVARD ST NW WASHINGTON DC 200095356 SONIA GUTIERREZ PRESIDENT/CR SENIOR ADVISER 17.00 15.20 X X 75941 140124 45378 PEDRO LUJAN CHAIR (RESIGNED 4/10/18) 0.20 0.20 X X 0 0 0 ALLISON KOKKOROS BOARD MEMBER/CR CEO 0.20 45.00 X 0 179974 61270 CARMEN RAMIREZ VP & COO, MEMBER, ACTING S 45.00 0.20 X X 128969 0 19856 JAY CASTANO CR SUBSTITUTE TEACHER/BOARD MEMBER 0.20 6.00 X 0 5921 0 MARI CARMEN APONTE CHAIR (EFFECTIVE 4/10/18) 0.10 0.10 X X 0 0 0 GERARDO LUNA CHIEF FINANCIAL OFFICER 3.00 41.00 X 0 152382 21084 204910 478401 147588 1 0 1 0 SECURAMERICA LLC 28432 NETWORK DRIVE CHICAGO IL 60673 ON-SITE SECURITY SERVICES 530841 BERTIN CONCRETE 12519 OLD GUNDPOWDER SPUR RD BELTSVILLE MD 20705 REPAIR AND CONSTRUCTION SERVICES 356477 GALI SERVICE INDUSTRIES 12312 WILKINS AVENUE ROCKVILLE MD 20852 JANITORIAL SERVICES 227896 US SECURITY ASSOCIATES PO BOX 931703 ATLANTA GA 31193 ON SITE SECURITY SERVICES 158614 SHINBERG LEVINAS 5101 WISCONSIN AVE NW SUITE 310 WASHINGTON DC DC 20016 ARCHITECTURAL SERVICES 145016 5 LEASE INCOME 532000 5546046 5546046 MISCELLANEOUS 900099 26283 26283 STUDENT FEES & OTHER 900099 3795 3795 5576124 46487 46487 5622611 5576124 0 46487 280001 280001 893599 820046 73553 45351 40315 5036 136225 113576 22649 88444 60128 28316 19535 250 19285 25607 25607 165372 14884 150488 210626 56188 154438 16389 3167 13222 3844328 3812727 31601 7649 412 7237 5834 55 5779 767571 765383 2188 84825 78915 5910 6591356 5766046 825310 0 300 300 3557156 4634843 140484 143411 3802058 3572672 244533 212323 31631851 26117436 5840362 5514415 13046320 12905843 4869190 2487908 31500403 29471715 457504 318954 4218578 3643725 0 25176848 24830308 29852930 28792987 X 1647473 678728 1647473 678728 31500403 29471715 -968745 0 X X 0 1 X 1 0 X X 1 SEE SCH A PART IV 522157082 2 1 5000 0 1 5000 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE A, PART 1, LINE 12B-TYPE II SUPPORTING ORGANIZATION THE ORGANIZATION MAINTAINS AND OPERATES THE FACILITIES WHICH THE SUPPORTED ORGANIZATION USES. SCHEDULE A, PART 1, LINE 11G, COL(I) CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL SCHEDULE A, 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. SCHEDULE A, SECTION C, LINE 1 AS APPROVED BY THE IRS THERE WERE OVERLAPPING BOARD MEMBERS AND EXECUTIVE PERSONNEL. 30383367 25186800 5196567 821315 603470 217845 427169 327166 100003 5514415 INVESTMENT IN DIRECT FINANCING LEASE 12905843 F 12905843 COST OF ISSUANCE, NET 43277 DEFERRED RENT 2043175 DUE FROM RELATED PARTY 401456 2487908 INTEREST RATE SWAP LIABILITY 269501 DUE TO RELATED PARTY 5524249 FACILITY REPAIR & IMP RESE 304775 DEPOSITS 156997 CAPITAL LEASE OBLIGATION - LT 18574786 24830308 X 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. TAX YEARS ENDED JUNE 30, 2015 THROUGH 2017, FOR CCC REMAIN OPEN TO EXAMINATION BY THE TAXING JURISDICTIONS TO WHICH CCC IS SUBJECT, AND THEY HAVE NOT BEEN EXTENDED BEYOND THE APPLICABLE STATUTE OF LIMITATIONS. CCC 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 ORGANIZATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. X X X X X 0 1 0 0 0 0 0 1 0 SONIA GUTIERREZ PRESIDENT/CR SENIOR ADVISER 73085 68690 2856 2685 0 68749 4185 39787 725 681 80851 180592 0 32895 ALLISON KOKKOROS BOARD MEMBER/CR CEO 0 162979 0 16995 0 0 0 45649 0 15621 0 241244 0 0 GERARDO LUNA CHIEF FINANCIAL OFFICER 0 137221 0 15161 0 0 0 9267 0 11817 0 173466 0 0 PART I, LINE 4B CONTRIBUTIONS WERE MADE BY CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL, INC., THE RELATED ORGANIZATION, ON BEHALF OF SONIA GUTIERREZ AND ALLISON KOKKOROS, ACTIVE PARTICIPANTS IN AN IRC SECTION 457(F) DEFERRED COMPENSATION PLAN. CONTRIBUTIONS ARE PART OF A MULTI-YEAR BENEFIT AND THE AMOUNTS FOLLOW: SONIA GUTIERREZ - $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 - $34,854 THIS AMOUNT IS PART OF A MULTI-YEAR BENEFIT THAT WILL VEST IN CALENDAR YEAR 2019. PART I, LINE 7 CCC AWARDS AN ANNUAL CHRISTMAS BONUS TO ALL EMPLOYEES AND MAY AWARD PERFORMANCE BONUSES 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 BOARD RECEIVES ON AN ANNUAL BASIS A CONFLICT OF INTEREST QUESTIONNAIRE. MEMBERS ARE REQUIRED TO SIGN AND DISCLOSE ANY CONFLICTS OF INTEREST THAT THEY BECOME AWARE. KEY STAFF LEADERSHIP IS ALSO RESPONSIBLE FOR COMPLETING THE CONFLICT OF INTEREST DISCLOSURE FORM EACH YEAR. 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 APPROVED ANNUALLY. 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 BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE ORGANIZATION'S FORM 990 IS AVAILABLE AT GUIDESTAR. FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS OVERSEES THE REVIEW AND SELECTION OF THE FIRM THAT PERFORMS THE REVIEW. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 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 1 0 1 0 0 1 0 0 0 0 1 1 1 0 1 1 1 1 0 0 CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL P 135803 FMV CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL J 5294430 FMV CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL Q 2084284 FMV CARLOS ROSARIO INTERNATIONAL PUBLIC CHARTER SCHOOL O 77071 FMV COMMUNITY CAPITAL CORPORATION-SONIA GUTIERREZ K 2084039 FMV