2017-03-01T14:29:21-06:00 2016-08-31 521511275 RAFFA PC 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2015-09-01 521220544 LOWELL SCHOOL LOWE 2025772000 1640 KALMIA ROAD NW WASHINGTON DC 20012 DEBBIE GIBBS HEAD OF SCHOOL, EX-OFFICIO 2025772000 2017-03-01 1 FRANK H SMITH P00639053 2028225000 2017-03-01 2015 2021-01-29 14:40:06Z DEBBIE GIBBS 1640 KALMIA ROAD NW WASHINGTON DC 20012 16011768 0 X WWW.LOWELLSCHOOL.ORG X 1981 DC EDUCATIONAL PROGRAM SERVING PRE-KINDERGARTEN THROUGH 8TH GRADE CHILDREN. 27 25 216 217 0 0 866316 703828 12263965 12910030 342565 336588 -17816 319357 13455030 14269803 1277226 1816315 0 0 8436589 8607341 0 0 272625 3287567 3798671 13001382 14222327 453648 47476 38336825 38680493 25788696 26496930 12548129 12183563 X THE LOWELL SCHOOL (THE SCHOOL) PROVIDES EDUCATIONAL SERVICES TO APPROXIMATELY 350 CHILDREN IN GRADES PRE-KINDERGARTEN THROUGH 8TH GRADE. THE SCHOOL'S MISSION IS TO OFFER A RIGOROUS ACADEMIC PROGRAM THAT STRESSES LIFELONG LEARNING, RESPECT FOR SELF AND OTHERS AND A COMMITMENT TO COMMUNITY. THE EDUCATIONAL CURRICULUM IS ENRICHED BY A STRONG SOCIAL CURRICULUM DESIGNED TO PREPARE CHILDREN TO THRIVE IN OUR GLOBAL COMMUNITY. THE SCHOOL STRIVES TO MAINTAIN AN ECONOMICALLY, RACIALLY, AND CULTURALLY DIVERSE COMMUNITY. 0 0 11275780 1816315 12910030 THE SCHOOL IS AN INCLUSIVE COMMUNITY THAT RECOGNIZES THE UNIQUENESS OF EACH CHILD, THE IMPORTANCE OF A POSITIVE SELF-CONCEPT, AND A NEED FOR GIVING CHILDREN TIME AND SPACE TO GROW. LEARNING AT THE SCHOOL IS ACTIVE AND COLLABORATIVE WITH AN EMPHASIS ON BUILDING CONCEPTUAL UNDERSTANDING, PROMOTING CREATIVE, CRITICAL AND ANALYTICAL THINKING, AND ENCOURAGING PROBLEM SOLVING AND RESPECT FOR ONE ANOTHER. WHEN PROVIDED WITH A STIMULATING ENVIRONMENT, THE GUIDANCE OF TEACHERS, AND PARENTAL SUPPORT, EACH CHILD CAN BECOME A MOTIVATED LEARNER AND A RESPONSIBLE CITIZEN. 11275780 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 1 32 0 1 216 1 0 0 0 0 0 1 1 0 0 0 0 X 27 25 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 1 0 0 X CHRISTOPHER GINTER 2025772000 1640 KALMIA ROAD NW WASHINGTON DC 20012 JESS ROSENBAUM CHAIR OF THE BOARD 2.00 X X 0 0 0 JAY RAPP IMMEDIATE PAST CHAIR 2.00 X X 0 0 0 LIZ STEINGLASS VICE CHAIR 2.00 X X 0 0 0 ELIZABETH MUMFORD SECRETARY 1.00 X X 0 0 0 CHRIS GINTER TREASURER 1.00 X X 0 0 0 WILL PECAU ASSISTANT SECRETARY 1.00 X X 0 0 0 HOWARD RIKER ASSISTANT TREASURER 1.00 X X 0 0 0 TRACY BALLARD TRUSTEE 1.00 X 0 0 0 MELISSA BIANCHI TRUSTEE 1.00 X 0 0 0 WES BIZZELL TRUSTEE 1.00 X 0 0 0 CHERI BRIDGEFORTH CASTILLO TRUSTEE 1.00 X 0 0 0 KARI GALLAGHER TRUSTEE 1.00 X 0 0 0 ROBIN GELLMAN TRUSTEE 1.00 X 0 0 0 DEB GRAY TRUSTEE 1.00 X 0 0 0 LOUISE GREENSPAN TRUSTEE 1.00 X 0 0 0 SARAH HARDING TRUSTEE 1.00 X 0 0 0 KATRINA HOLLIDAY TRUSTEE 1.00 X 0 0 0 GERRI KIERSE IRWIN TRUSTEE 1.00 X 0 0 0 DAMIAN JONES TRUSTEE 1.00 X 0 0 0 KIM JONES TRUSTEE 1.00 X 0 0 0 COLETTE MATTZIE TRUSTEE 1.00 X 0 0 0 KIM MICHIENZI TRUSTEE 1.00 X 0 0 0 JILL MORNINGSTAR TRUSTEE 1.00 X 0 0 0 DIVINA PETERS-NATTER TRUSTEE - UNTIL 09/2015 1.00 X 0 0 0 NICK PORRITT TRUSTEE 1.00 X 0 0 0 MALIKA SAAR TRUESTEE - UNTIL 11/2015 1.00 X 0 0 0 JEFF SINDLER TRUESTEE - UNTIL 06/2016 1.00 X 0 0 0 LOUELLEN STEDMAN TRUSTEE 1.00 X 0 0 0 TODD WILSON TRUSTEE 1.00 X 0 0 0 DEBBIE GIBBS HEAD OF SCHOOL, EX-OFFICIO 60.00 X X 280791 0 20947 DOUGLAS ODOM - UNTIL 082016 ASSOCIATE HEAD OF SCHOOL AND CFO 40.00 X 145569 0 30956 426360 0 51903 2 0 1 0 ACECO LLC 901 STODDARD PLACE SILVER SPRING MD 20910 BUILDING DEMOLITION 505449 1 9765 694063 90706 703828 TUITION AND FEES 900099 11233376 11233376 AUXILIARY PROGRAM FEES 900099 1676654 1676654 12910030 327449 327449 1680362 1671223 9139 9139 9139 248711 9765 66942 181769 181769 22200 3800 18400 18400 SUBLEASE INCOME 900099 98331 98331 MISCELLANEOUS 900099 20857 20857 119188 14269803 12910030 0 655945 1816315 1816315 489069 152237 296405 40427 6899947 5650189 1096760 152998 341028 280867 52744 7417 329259 266664 56208 6387 548038 439564 93019 15455 15001 15001 69883 69883 38144 38144 249189 229255 8227 11707 115579 41818 73761 674685 558129 108561 7995 59056 59056 719640 228883 481223 9534 265707 265707 101753 22306 72613 6834 969453 969453 136966 136966 EDUCATIONAL SUPPLIES 188484 188484 PUBLICATIONS 103126 50576 43065 9485 FACULTY & STAFF DEVEL. 40302 34478 5824 MISCELLANEOUS 31411 1507 25518 4386 20292 20292 14222327 11275780 2673922 272625 625 1400 6881496 4847991 479959 274849 5220681 5619164 235834 202442 26809421 7729669 18969060 19079752 5621360 7004821 491753 1239275 436057 410799 38336825 38680493 185941 199028 9778468 10269714 14502478 14176092 758124 735005 563685 1117091 25788696 26496930 X 8812187 8303401 745782 884292 2990160 2995870 12548129 12183563 38336825 38680493 47476 -412042 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3720942 5710 238682 89534 3875800 3816986 22624 -29511 89157 3720942 3454729 9356 441519 88618 3816986 3254841 21895 266146 88153 3454729 2977468 15025 350002 87654 3254841 0.00000 0.77300 0.22700 0 0 2095098 2095098 22139218 5609328 16529890 2575105 2120341 454764 19079752 INTEREST RATE SWAP AGREEMENTS 1111096 SECURITY DEPOSITS 5995 1117091 X PART V, LINE 4: PERMANENTLY RESTRICTED NET ASSETS CONSIST OF A DONOR-RESTRICTED ENDOWMENT FUND, THE INCOME FROM WHICH IS TO BE USED ONLY FOR FACULTY SALARY, FINANCIAL AID, PROFESSIONAL DEVELOPMENT AND CAMPER ASSISTANCE. AS REQUIRED BY GAAP, NET ASSETS ASSOCIATED WITH DONOR-RESTRICTED FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. PART X, LINE 2: THE SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED AUGUST 31, 2016, 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL ANNUALLY ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. THE SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL AND ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL ADMINISTERED PROGRAMS. AUCTION DINNER 258476 9765 248711 24649 42293 258476 9765 248711 24649 42293 66942 181769 22200 3800 1 1.00000 22200 3800 3800 18400 DC 1 0 1 0 1.00000 DOUGLAS ODOM 1640 KALMIA ROAD NW WASHINGTON DC 20012 0 DOUGLAS ODOM 176525 THE EVENT MANAGER IS RESPONSIBLE FOR MANAGING EVENT LOGISTICS, ORDERING SUPPLIES, AND PROVIDING THE DAY OF EVENT OVERSIGHT. X 0 1 TUITION ASSISTANCE 108 1816315 FMV TUITION PART I, LINE 2: ALL GRANTS THAT THE SCHOOL AWARDS ARE IN THE FORM OF FINANCIAL GRANTS WHICH REPRESENT A REDUCTION IN THE TUITION AND FEES THAT ARE REQUIRED TO ATTEND THE SCHOOL. THEREFORE, MONITORING OF THESE FUNDS WOULD BE SELF-MONITORING AND NOT REQUIRED. X 1 1 X X X 0 0 0 0 0 0 0 0 0 DEBBIE GIBBS HEAD OF SCHOOL, EX-OFFICIO 280791 0 0 0 0 0 16847 0 4100 0 301738 0 0 0 DOUGLAS ODOM - UNTIL 082016 ASSOCIATE HEAD OF SCHOOL AND CFO 145569 0 0 0 0 0 7278 0 23678 0 176525 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL RECEIVES WELLNESS BENEFITS SUCH AS ACCESS TO A FITNESS CLUB OR PERSONAL TRAINING. IT IS STATED IN THE HEAD OF SCHOOL'S EMPLOYMENT CONTRACT THAT THE SCHOOL WILL REIMBURSE FOR UP TO $5,500 PER YEAR FOR 'WELLNESS' BENEFITS WHICH CAN INCLUDE FITNESS CLUB DUES AND PERSONAL TRAINING. A DISTRICT OF COLUMBIA 536001131 2013-04-01 15000000 RE-FINANCE REMAINING 1998 TAX EXEMPT BOND/FUND NEW CONSTRUCTION RENOVATIONS 0 0 0 A 15000000 328319 213919 14457762 2014 1 0 0 1 A 0 0 0 0 0 0 0 A 1 1 0 0 0 0 A 1 DAMION JONES TRUSTEE 78010 TASHA JACKSON-JONES IS AN EMPLOYEE OF LOWELL AND THE SPOUSE OF DAMION JONES, A TRUSTEE AT LOWELL. 0 X 11 84494 FMV X CATERED FOODS 6 4354 FMV X SUPPLIES 1 1500 FMV X ART CRAFTS 1 358 FMV 0 0 0 PART I, COLUMN (B): THE SCHOOL REPORTS THE NUMBER OF CONTRIBUTIONS (IN AGGREGATE FROM A CONTRIBUTOR) FOR SECURITIES AND DONATED CATERING, AND FOR THE NUMBER OF ITEMS FOR THE AUCTION GOODS IN PART I, COLUMN (B). FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO OTHER COMMITTEES THAT CAN ACT ON BEHALF OF THE FULL BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF TRUSTEES IS FAIRLY LARGE WITH UP TO 30 MEMBERS PREDOMINANTLY COMPRISED OF CURRENT PARENTS WHO KNOW EACH OTHER PERSONALLY AS WELL AS IN THEIR ROLE AS TRUSTEES OF THE SCHOOL. BECAUSE THE RELATIONSHIPS BETWEEN THESE TRUSTEES AND THE SCHOOL'S MAJOR DONORS ARE OFTEN PERSONAL THERE IS A CERTAIN AMOUNT OF INFORMATION ABOUT FAMILY DONATIONS THAT IS PREFERRED TO REMAIN PRIVATE. FOR THIS REASON, THE FULL BOARD OF TRUSTEES RECEIVES THE "PUBLIC DISCLOSURE" VERSION OF THE FEDERAL FORM 990 TO REVIEW PRIOR TO FILING THE RETURN WITH THE INTERNAL REVENUE SERVICE. ALL BOARD OF TRUSTEES ARE INFORMED EACH YEAR THAT THE COMPLETE VERSION OF THE FEDERAL FORM 990, INCLUDING DONOR INFORMATION IS AVAILABLE TO REVIEW IN THE SCHOOL'S BUSINESS OFFICE ANY TIME THEY WISH TO REVIEW IT. FORM 990, PART VI, SECTION B, LINE 12C THROUGH THE BOARD OF TRUSTEES ORIENTATION DONE AT THE BEGINNING OF EACH ACADEMIC YEAR, A FULL EXPLANATION OF THIS POLICY IS REVIEWED. THE BOARD OF TRUSTEES IS ALSO MADE UP OF MANY CURRENT PARENTS AND THIS PERSPECTIVE ALSO BRINGS WITH IT A CONSTANT OVERSIGHT OF THE APPROPRIATENESS OF HOW BOARD OF TRUSTEES MEMBERS ARE NOT ABUSING OR TAKING ADVANTAGE OF THEIR ROLE AS TRUSTEES. FINALLY, THE SCHOOL HAS LEGAL COUNSEL WHO IS QUITE VIGILANT AROUND THESE ISSUES. KEY EMPLOYEES ARE MADE AWARE OF THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS DURING THE BOARD OF TRUSTEES ORIENTATION AND ARE HELD TO THE SAME STANDARD AS TRUSTEES TO ASSURE THEY ARE NOT ABUSING OR TAKING ADVANTAGE OF THEIR ROLE AS A KEY EMPLOYEE. FORM 990, PART VI, SECTION B, LINE 15A THE HEAD SUPPORT AND REVIEW COMMITTEE ANNUALLY REVIEWS THE HEAD OF SCHOOL'S COMPENSATION PACKAGE, AND UTILIZES BOTH LOCAL COMPARATIVE STATISTICS PROVIDED BY THE ASSOCIATION OF INDEPENDENT SCHOOLS OF GREATER WASHINGTON (AISGW) AND THE ASSOCIATION OF MARYLAND SCHOOLS (AIMS) AND NATIONAL STATISTICS PROVIDED BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS) BASED ON SIZE OF SCHOOL, AND YEARS OF EXPERIENCE. A COMPENSATION PACKAGE IS THEN PUT INTO PLACE FOR THE HEAD OF SCHOOL. THE FULL BOARD OF TRUSTEES DOES NOT VOTE ON THIS PARTICULAR COMPENSATION, BUT DOES VOTE FOR AN ANNUAL BUDGET EACH YEAR, WHICH INCORPORATES THIS COMPENSATION PACKAGE. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FEDERAL FORM 1023, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. 1626 KALMIA ROAD LLC 1640 KALMIA ROAD NW WASHINGTON DC 20012 521220544 TO MANAGE PROPERTY DC 48160 980131 LOWELL SCHOOL