2017-01-09T07:38:09-06:00 2016-06-30 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 650N BETHESDA MD 208142930 990 2015-07-01 520894477 CAPITOL HILL DAY SCHOOL CAPI 2025472244 210 S CAROLINA AVE SE WASHINGTON DC 200031998 DANIELLE M BOWEN DIR. OF FINANCE & OPERATIONS 2025472244 2017-01-09 1 3019519090 2015 2017-02-10 21:41:12Z R JASON GRAY 210 S CAROLINA AVE SE WASHINGTON DC 200031998 11281526 0 X WWW.CHDS.ORG X 1969 DC SEE PART III, LINE 1. 16 14 109 60 0 0 313891 390258 7003638 7120733 454842 193600 13496 -5932 7785867 7698659 836975 882774 0 0 4224325 4465372 0 0 440408 1840021 1790469 6901321 7138615 884546 560044 14768162 14477670 5895094 5753833 8873068 8723837 X CAPITOL HILL DAY SCHOOL IS A CO-EDUCATIONAL INDEPENDENT SCHOOL SERVING STUDENTS FROM PRE-KINDERGARTEN THROUGH 8TH GRADE. CAPITOL HILL DAY SCHOOL DEEPLY ENGAGES A DIVERSE COMMUNITY OF STUDENTS IN CONNECTING THE CLASSROOM WITH THE LARGER WORLD, SUPPORTING EACH CHILD IN DEVELOPING CONFIDENCE, COMPASSION, AND INTELLECTUAL CAPACITY TO LIVE A LIFE OF PURPOSE AND VALUE. 0 0 5915258 882774 7120733 CAPITOL HILL DAY SCHOOL IS AN INDEPENDENT, CO-EDUCATIONAL SCHOOL FOR STUDENTS IN PRE-KINDERGARTEN THROUGH EIGHTH GRADE. TOGETHER, ITS ACADEMIC DAY PROGRAM AND AUXILIARY PROGRAMS IN THE LATE AFTERNOON AND SUMMER REFLECT THE SCHOOL'S COMMITMENT TO CREATE A COMMUNITY OF STUDENTS FROM VARYING BACKGROUNDS IN WHICH INDIVIDUAL DIFFERENCES ARE RESPECTED AND VALUED. 5915258 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 109 1 0 0 0 0 0 1 1 0 0 0 0 X 16 14 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X DANIELLE M BOWEN 2023869926 210 SOUTH CAROLINA AVENUE SE WASHINGTON DC 20003 DAVID CARLIN CHAIR 5.00 X X 0 0 0 LILY BROWN VICE CHAIR 5.00 X X 0 0 0 SANJU MISRA TREASURER 5.00 X X 0 0 0 JOCELYN KHO SECRETARY 4.00 X X 0 0 0 LEAH DANIELS TRUSTEE 2.00 X 0 0 0 JASON GENO TRUSTEE 2.00 X 0 0 0 STEPHANIE GIESECKE TRUSTEE 2.00 X 0 0 0 JAKE GROSS TRUSTEE 2.00 X 0 0 0 WALTER MCEWEN TRUSTEE 2.00 X 0 0 0 HELEN QUICK TRUSTEE 2.00 X 0 0 0 LISA SCHULE TRUSTEE 2.00 X 0 0 0 ROB SOKOL TRUSTEE 2.00 X 0 0 0 CONNIE TIPTON TRUSTEE 2.00 X 0 0 0 DAVID TOLSON TRUSTEE 2.00 X 0 0 0 WAYNE WARREN TRUSTEE 2.00 X 0 0 0 PHYLLIS JANE YOUNG TRUSTEE 2.00 X 0 0 0 R JASON GRAY HEAD OF SCHOOL 50.00 X 164566 0 69195 DANIELLE M BOWEN DIR. OF FINANCE & OPERATIONS 50.00 X 131401 0 14724 295967 0 83919 2 0 1 0 0 91233 299025 18580 390258 TUITION & FEES 900099 6293321 6293321 CAMP/AFTER SCHOOL 900099 823072 823072 AUXILIARY SERVICES 900099 4340 4340 7120733 247182 247182 3478494 3532076 -53582 -53582 -53582 30400 91233 50791 -20391 -20391 FORFEITED DEPOSITS/FEES 900099 13473 13473 MISCELLANEOUS 900099 986 986 14459 7698659 7120733 0 187668 882774 882774 385585 133765 232541 19279 3264399 2800627 242525 221247 190411 165183 12840 12388 369829 332795 16241 20793 255148 201219 34680 19249 1887 882 1005 89431 89431 76144 4176 62695 9273 264006 219852 11098 33056 34525 7127 3330 24068 100288 60501 13206 26581 164901 138131 15150 11620 94189 94189 10703 1914 8395 394 126981 126981 405443 405443 79386 56001 23385 REPAIRS & MAINTENANCE 69516 69516 INSTRUCTIONAL SUPPLIES 49354 49354 FIELD EDUCATION PROGRAM 46996 46996 TUITION INSURANCE 45948 45948 130771 71884 16427 42460 7138615 5915258 782949 440408 10434 15162 2896462 3914255 75780 72622 50460 53002 132762 158479 6288807 3071619 3520724 3217188 7825935 6811023 25000 25000 230605 210939 14768162 14477670 588829 664523 1255521 1131767 3652990 3544990 397754 412553 5895094 5753833 X 8063229 8022170 527970 419798 281869 281869 8873068 8723837 14768162 14477670 X 560044 -706148 -3127 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 599472 -32301 567171 576953 22519 599472 468261 14015 94677 576953 404268 14500 50915 1422 468261 381536 5031 19389 1688 404268 0.49700 0.50300 0 0 91691 91691 5396365 2557611 2838754 327844 198035 129809 472907 315973 156934 3217188 ENROLLMENT DEPOSITS 248500 CAPITAL LEASE 35442 INTEREST RATE SWAP OBLIGATION 128611 412553 X 6103228 -706148 50791 -655357 6758585 940074 940074 7698659 6249332 50791 50791 6198541 940074 940074 7138615 PART V, LINE 4: TEACHERS' ENDOWMENT: SUPPORT TEACHER DEVELOPMENT. EDUCATIONAL ENDOWMENT: SUPPORT CURRICULUM. FINANCIAL AID ENDOWMENT: PROVIDE EXCEPTIONAL FINANCIAL AID ASSISTANCE. PART X, LINE 2: FOR THE YEARS ENDED JUNE 30, 2016 AND 2015, THE SCHOOL HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES SHOWN AS EXPENSE ON THE FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 8B. 50,791. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE NETTED AGAINST REVENUE ON THE FINANCIAL STATEMENTS AND SHOWN AS TUITION ASSISTANCE EXPENSE AND BENEFITS ON FORM 990, PART IX. 940,074. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES SHOWN AS EXPENSE ON THE FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 8B. 50,791. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE NETTED AGAINST REVENUE ON THE FINANCIAL STATEMENTS AND SHOWN AS TUITION ASSISTANCE EXPENSE AND BENEFITS ON FORM 990, PART IX. 940,074. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 PUBLISHED IN THE BALTIMORE SUN ON 12/2/15 AND THE WASHINGTON POST ON 11/27/15. CHDS AUCTION 121633 91233 30400 773 6375 22117 21526 121633 91233 30400 773 6375 22117 21526 50791 -20391 1 TUITION FINANCIAL AID 56 792650 EMPLOYEE TUITION REMISSION 6 33060 TUITION FINANCIAL AID - ASP 24 17952 TUITION FINANCIAL AID - SUMMER CAMP 20 36220 EMPLOYEE TUITION REMISSION - SUMMER CAMP 3 1035 OTHER FINANCIAL AID 2 1857 PART I, LINE 2: CAPITOL HILL DAY SCHOOL PROVIDES FINANCIAL ASSISTANCE TO APPROVED ELIGIBLE FAMILIES. X 1 1 X X 0 0 0 0 0 0 0 1 0 R JASON GRAY HEAD OF SCHOOL 164465 0 101 0 0 0 11520 0 57675 0 233761 0 0 0 PART I, LINE 1A CHDS PAYS HEALTH CLUB DUES FOR THE HEAD OF SCHOOL. PART I, LINE 7 R. JASON GRAY AND DANIELLE M. BOWEN EACH RECEIVED A BONUS OF $101. A DISTRICT OF COLUMBIA 536001131 2011-07-21 4500000 FINANCE, REFINANCE AND REIMBURSE COSTS TO RENOVATE, FURNISH & EQUIP SCHOOL 0 0 0 A 955000 4500000 262 90000 11250 4012356 2640 2012 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 1 1 TD BANK NA 7.600000000000 0 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: DISTRICT OF COLUMBIA DATE THE REBATE COMPUTATION WAS PERFORMED: 09/06/2013 SCHEDULE K, PART II: ACTUAL PROJECT COSTS WERE LESS THAN THE TOTAL PROCEEDS OF THE BONDS. AS A RESULT, EXCESS PROCEEDS (PLUS CERTAIN ADDITIONAL MONIES) WERE USED TO RETIRE PRINCIPAL AND INTEREST ON THE BONDS. EXCESS PROCEEDS USED TO RETIRE PRINCIPAL AND INTEREST IN 2013 TOTALED $383,492. SCHEDULE K, PART IV, QUESTION 2D: THE REBATE COMPUTATION WAS CALCULATED ON JULY 21, 2014. SEE PART V - THE NAME 29200 FINANCIAL AID TO PROVIDE QUALIFIED STUDENTS WITH PROGRESSIVE EDUCATION. OF BOARD MEMBERS HAVE BEEN NEDACTED AS TRANSACTION IS NEED BASED FORM 990, PART VI, SECTION A, LINE 6 EACH PARENT OF A CHILD ENROLLED IN THE SCHOOL IS A MEMBER OF THE ORGANIZATION. A PARENT CEASES TO BE A MEMBER WHEN HE OR SHE HAS NO CHILDREN ENROLLED IN THE SCHOOL. EACH EMPLOYEE, MEMBER OF THE FACULTY, OR ADMINISTRATIVE STAFF OF THE SCHOOL, WHO IS NOT OTHERWISE A MEMBER, IS A MEMBER OF THE ORGANIZATION. AN EMPLOYEE CEASES TO BE A MEMBER WHEN HIS OR HER EMPLOYMENT IS TERMINATED. EACH TRUSTEE, WHO IS NOT OTHERWISE A MEMBER, IS A MEMBER OF THE ORGANIZATION. A TRUSTEE CEASES TO BE A MEMBER WHEN HIS OR HER TRUSTEESHIP IS TERMINATED. FORM 990, PART VI, SECTION A, LINE 7A CHDS MEMBERSHIP RIGHTS INCLUDE: A. MEMBERS ELECT THE MEMBERS OF THE BOARD OF TRUSTEES B. MEMBERS MAY PETITION THE BOARD OF TRUSTEES FOR A MEETING OF THE ORGANIZATION FOLLOWING SUBMISSION OF A PETITION FROM 20% OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 THE DIRECTOR OF FINANCE & OPERATIONS PREPARED THE INFORMATION REQUIRED TO COMPLETE THE 990 AND SUBMITTED IT TO THE OUTSIDE ACCOUNTANTS WHO THEN PREPARED THE 990 FOR REVIEW BY THE DIRECTOR OF FINANCE & OPERATIONS. CHDS THEN DISTRIBUTED THE FORM 990 TO THE BOARD MEMBERS ELECTRONICALLY FOR REVIEW AND COMMENT BEFORE IT WAS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICTS OF INTEREST POLICY REQUIRES FULL DISCLOSURE BY TRUSTEES OF ALL ACTUAL AND POTENTIAL CONFLICTS OF INTEREST. EACH TRUSTEE OF THE BOARD, OFFICER, AND KEY EMPLOYEE OF THE SCHOOL ANNUALLY DISCLOSES ANY AND ALL FACTS THAT MAY BE CONSTRUED AS A CONFLICT OF INTEREST, AND, WHENEVER SUCH ACTUAL OR POTENTIAL CONFLICT EXISTS, BEFORE ANY RELEVANT BOARD OR COMMITTEE ACTION. THE AUDIT COMMITTEE OF THE BOARD REVIEWS DISCLOSURES AND DETERMINES WHETHER OR NOT A CONFLICT OF INTEREST EXISTS AND WHETHER OR NOT SUCH CONFLICT MATERIALLY AND ADVERSELY AFFECTS THE INTEREST OF THE SCHOOL. THE TRUESTEE WHOSE POTENTIAL CONFLICT IS UNDER REVIEW MAY NOT DEBATE, VOTE, OR OTHERWISE PARTICIPATE IN SUCH DETERMINATION. IF THE AUDIT COMMITTEE DETERMINES THAT AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST DOES EXIST, THE BOARD ALSO DETERMINES AN APPROPRIATE REMEDY PURSUANT TO THE PROCESS SET FORTH IN THE CONFLICT OF INTEREST COMPLIANCE AND RESOLUTION PROCEDURES. SUCH A REMEDY MAY INCLUDE THE RECUSAL OF THE CONFLICTED TRUSTEE FROM CERTAIN MATTERS PENDING BEFORE THE BOARD. THE SAME CONFLICT OF INTEREST POLICY APPLIES TO EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 15 SALARIES ARE SET IN ACCORDANCE WITH POLICY ESTABLISHED BY THE BOARD OF TRUSTEES USING COMPENSATION SURVEY DATA PROVIDED BY THE ASSOCIATION OF INDEPENDENT SCHOOLS OF GREATER WASHINGTON (AISGW), THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS), AND THE ASSOCIATION OF INDEPENDENT MARYLAND SCHOOLS (AIMS). THE SALARY IS INCORPORATED INTO A WRITTEN CONTRACT SIGNED BY BOTH PARTIES. THE LAST SALARY REVIEW WAS COMPLETED IN JANUARY 2016 WITH SELECT POSITIONS UPDATED IN MARCH 2016. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FROM THE SCHOOL UPON REQUEST. THE HEAD OF SCHOOL EVALUATES EACH REQUEST SEPARATELY AND, WHERE APPROPRIATE, PROVIDES THOSE DOCUMENTS TO THE REQUESTOR. FORM 990, PART XI, LINE 9: LOSS ON INTEREST RATE SWAP OBLIGATION -3,127.