2017-05-01T12:51:49-05:00 2016-06-30 420714325 RSM US LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2015-07-01 540740278 THE GERMAN SCHOOL SOCIETY WASHINGTON DC GERM 3013654400 8617 CHATEAU DR POTOMAC MD 20854 HEINRICH MIKI HANADA TREASURER 3013654400 2017-04-28 1 WILLIAM E TURCO CPA P00369217 3012963600 2015 2017-02-10 21:41:12Z DEUTSCHER SCHULVEREIN IN WASHINGTON SEBASTIAN MOLINEUS 8617 CHATEAU DR POTOMAC MD 20854 11663687 0 X WWW.DSWASHINGTON.ORG X 1965 MD EDUCATIONAL SCHOOL FOR NURSERY THROUGH GRADE 12. 9 8 175 100 0 0 705717 604055 10078114 10413710 33847 253712 297 309881 10817975 11581358 597143 606139 0 0 7056263 8200975 0 0 29816 3104222 2972786 10757628 11779900 60347 -198542 30186609 29522795 5409974 5871137 24776635 23651658 X THE GERMAN SCHOOL WASHINGTON, D.C. OFFERS ITS STUDENTS IN NURSERY SCHOOL THROUGH GRADE 12 A CHALLENGING, MULTI-LINGUAL AND CROSS-CULTURAL LEARNING ENVIRONMENT, AS WELL AS A STRONG COMMUNITY COMMITTED TO SOCIAL AND PERSONAL RESPONSIBILITY, INTEGRITY, DIVERSITY, RESPECT AND AUTONOMY. ITS TEACHING PHILOSOPHY INCORPORATES TECHNOLOGICAL, SCIENTIFIC, CULTURAL, SOCIAL AND PEDAGOGICAL DEVELOPMENTS TO HELP STUDENTS MEET HIGH EXPECTATIONS, REACH THEIR FULLEST POTENTIAL AND BECOME MATURE GLOBAL CITIZENS. 0 0 8804739 606139 10433674 GRADES KINDERGARTEN THROUGH 12 HAS A FULLY ACCREDITED PUBLIC SCHOOL CURRICULUM WHICH MEETS THE STANDARDS ESTABLISHED IN GERMANY AND APPROVED BY THE STATE OF MARYLAND (APPR # 3350). THERE ARE APPROXIMATELY 527 STUDENTS. 15 TEACHERS WERE PROVIDED BY THE GERMAN GOVERNMENT AT NO COST TO THE SCHOOL. THE VALUE OF SERVICES WAS ESTIMATED TO BE $1,891,920. THE GERMAN GOVERNMENT TRANSFERRED TO THE SCHOOL THE RIGHTS TO USE ITS BUILDING FREE OF CHARGE. THE FAIR MARKET VALUE IS ESTIMATED AT $1,382,015. 1053416 NURSERY SCHOOL (AGES 2 THROUGH 4): DEVELOPMENTAL AND EDUCATIONAL ACTIVITIES FOR APPROXIMATELY 67 STUDENTS. 455189 GERMAN LANGUAGE SCHOOL: PROGRAMS DEVELOP PROFICIENCY IN READING, WRITING, LISTENING AND CONVERSING IN GERMAN FOR APPROXIMATELY 500 STUDENTS. 10313344 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 26 0 1 175 1 0 1 GM 0 0 0 1 1 0 0 0 0 X 9 8 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 MD X DELORES DEAN CONTROLLER 3013654400 8617 CHATEAU DR POTOMAC MD 20854 SEBASTIAN MOLINEUS CHAIR 2.00 X X 0 0 0 ANJA GRAW DEPUTY CHAIR 2.00 X X 0 0 0 MONIKA POHLMANN DEPUTY CHAIR 2.00 X X 0 0 0 CHRISTOPHER SHELDON TREASURER 2.00 X X 0 0 0 KIM O'NEILL SECRETARY 2.00 X X 0 0 0 ROMANUS BERG BOARD MEMBER 2.00 X 0 0 0 MATTHAIS DUEWELL BOARD MEMBER 2.00 X 0 0 0 GERHARD LAIR BOARD MEMBER 2.00 X 0 0 0 CINDY NAGY BOARD MEMBER 2.00 X 0 0 0 PETRA PALENZATIS HEAD OF SCHOOL 40.00 X 0 0 0 ANDREAS PFANN BUSINESS DIRECTOR 40.00 X 83633 0 0 JAN APEL TEACHER 40.00 X 100577 0 5029 JOHN GREEN FACILITIES MANAGER 40.00 X 101313 0 6224 KERSTIN HOPKINS PRINCIPAL 40.00 X 140629 0 16987 426152 0 28240 3 0 1 0 CAPITOL MAINTENANCE COMPANY 7941 QUEENAIR DRIVE GAITHERSBURG MD 20879 JANITORIAL SERVICES 294060 TUCKMAN-BARBEE CONSTRUCTION CO INC 16000 TRADE ZONE AVE SUITE 102 UPPER MARLBORO MD 20774 CONSTRUCTION SERVICES 136314 2 52350 23541 494522 33642 604055 TUITION & FEES 900099 9069406 9069406 AUXILIARY SERVICES 900099 1344304 1344304 10413710 252568 252568 1144 0 1144 1144 1144 11243 23541 15106 -3863 -3863 87187 67223 19964 19964 OTHER INCOME 900099 293780 293780 293780 11581358 10433674 0 543629 606139 606139 125988 104390 21598 6933740 5745906 1187834 210003 164610 45393 495835 400005 95830 435409 349324 86085 3484 3484 43973 43973 86864 86864 76183 76183 113361 113361 63236 63236 802738 802738 57943 57943 196468 196468 914020 914020 65731 65731 STUDENT ACTIVITIES 163766 163766 EDUCATIONAL COSTS 150398 150398 FOOD 149991 149991 FUNDRAISING 29816 29816 54814 54814 11779900 10313344 1436740 29816 236983 508539 6478512 6838230 254438 526209 79176 59372 3544 14837063 6702453 8847051 8134610 14290449 13452291 30186609 29522795 925321 2021103 454626 332592 4030027 3517442 5409974 5871137 X 10486185 10199367 10006874 9088518 4283576 4363773 24776635 23651658 30186609 29522795 X -198542 -926435 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4283576 240025 159828 4363773 4420679 24848 161951 4283576 4161538 421910 162769 4420679 4085159 249607 173228 4161538 3858801 357086 130728 4085159 1.00000 1 0 11318168 3545945 7772223 1245596 1084301 161295 2273299 2072207 201092 8134610 BENEFICIAL INTEREST IN PERPETUAL TRUST 4363773 BENEFICIAL USE OF FACILITIES ASSET 9088518 13452291 X 13405048 2355579 -614218 1741361 11663687 -82329 -82329 11581358 14530025 3273935 82329 3356264 11173761 606139 606139 11779900 PART V, LINE 4: THE SCHOOL IS A PRIMARY BENEFICIARY OF THE HERTA M. MUELLER TRUST (THE TRUST), WHICH IS A PERPETUAL TRUST. UNDER THE TERMS OF THE TRUST, THE SCHOOL IS ENTITLED TO THE INCOME GENERATED FROM THE TRUST ASSETS FOR "PROMOTING THE STUDY OF GERMAN LANGUAGE AND LITERATURE AND LINGUISTICS, AS WELL AS TO SUPPORT THE EDUCATIONAL PROGRAM OF THE SCHOOL." PART X, LINE 2: THE SCHOOL IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. IN ADDITION, THE SCHOOL QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. BUSINESS INCOME, WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. THE SCHOOL HAD NO NET UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JUNE 30, 2016. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GENERALLY, THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID NETTED FOR FINANCIAL STATEMENT PRESENTATION -606,139. GAIN (LOSS) ON FOREIGN EXCHANGE -8,079. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON LINE 10B -67,223. SPECIAL EVENT EXPENSES RECORDED IN LINE 8B -15,106. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON LINE 10B 67,223. SPECIAL EVENT EXPENSES RECORDED IN LINE 8B 15,106. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED FOR FINANCIAL STATEMENT PRESENTATION 606,139. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 POLICY IS PUBLICIZED THROUGH PRINTED MATERIALS AND PERIODIC ADVERTISEMENTS. OCTOBERFEST 34784 23541 11243 15106 34784 23541 11243 15106 15106 -3863 1 FINANCIAL AID 71 606139 PART I, LINE 2: THE SCHOOL PROVIDES FINANCIAL ASSISTANCE TOWARDS THE PAYMENT OF TUITION. FINANCIAL ASSISTANCE IS DIRECTLY APPLIED AGAINST EACH STUDENT'S TUITION CHARGES. X X X 0 0 0 0 0 0 0 0 0 KERSTIN HOPKINS PRINCIPAL 140629 0 0 0 0 0 7221 0 10454 0 158304 0 0 0 12000 FINANCAIL AID EDUCATION FORM 990, PART VI, SECTION A, LINE 6 ONE PARENT OR ONE GUARDIAN MUST BE A MEMBER OF THE SOCIETY IN ORDER FOR HIS/HER CHILD(REN) TO BE ENROLLED IN THE SCHOOL OR PRESCHOOL. MEMBERSHIP IN THE SOCIETY SHALL BE OPEN TO ANY NATURAL PERSON WHO: (A)IS AT LEAST 18 YEARS OF AGE, (B)GENERALLY HAS AN ADEQUATE COMMAND OF THE GERMAN LANGUAGE, (C)IS IN AGREEMENT WITH THE SOCIETY'S PURPOSE AS PROVIDED IN 2 OF THE BYLAWS, (D)PAYS A MEMBERSHIP FEE. IN ORDER TO BE A MEMBER OF THE SOCIETY, A PERSON SHALL BE REQUIRED TO FULFILL THE OBLIGATIONS OF MEMBERSHIP THAT PERTAIN TO HIM/HER AND TO ACCEPT ALL SCHOOL REGULATIONS IN FORCE AT THE TIME. (2) ANY LEGAL ENTITY OR NATURAL PERSON MAY BE APPOINTED AS A SPONSORING MEMBER OF THE SOCIETY WITH THE RIGHT TO VOTE. THE PERSON SHALL PAY MEMBERSHIP DUES IN AN AMOUNT TO BE AGREED UPON WITH THE BOARD OF DIRECTORS. A SPONSORING MEMBER MAY NOT BE ELECTED AS AN OFFICER IN THE SOCIETY. A LEGAL ENTITY MAY SEND A REPRESENTATIVE WHO GENERALLY HAS AN ADEQUATE COMMAND OF THE GERMAN LANGUAGE AND IS ELIGIBLE TO VOTE TO MEMBERSHIP MEETINGS. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER VOTES TO ELECT THE BOARD OF THE SCHOOL. FORM 990, PART VI, SECTION A, LINE 7B THE DUTIES OF THE MEMBERSHIP MEETING ARE: (1) TO ADOPT THE MINUTES OF THE PREVIOUS MEMBERSHIP MEETING; (2) TO RECEIVE THE REPORT OF THE CHAIR OF THE BOARD OF DIRECTORS; (3) TO RECEIVE THE REPORT OF THE PRINCIPAL; (4) TO RECEIVE THE REPORT OF THE CHAIR OF THE PARENTS' ASSOCIATION; (5) TO RECEIVE THE REPORT OF THE AUDITOR; (6) TO VOTE ON THE FINANCIAL MANAGEMENT AND THE ANNUAL STATEMENT OF ACCOUNTS FOR THE PRECEDING FISCAL YEAR; (7) TO VOTE ON GIVING THE BOARD FORMAL APPROVAL FOR ITS ACTIONS [FOR THE PRECEDING FISCAL YEAR]; (8) TO VOTE ON THE BUDGET PROPOSAL PRESENTED BY THE BOARD FOR THE NEW FISCAL YEAR; (9) TO VOTE ON TAKING OUT A LOAN, UNLESS THE BOARD OF DIRECTORS IS AUTHORIZED TO MAKE THIS DECISION PURSUANT TO SEC. 20 (2) 5. OF THE BYLAWS; (10) TO VOTE ON THE AMOUNT OF MEMBERSHIP DUES; (11) TO VOTE ON ANY PROPOSALS OF THE BOARD, THE TEXT OF WHICH WAS SENT TO THE MEMBERS WITH THE INVITATION TO THE MEMBERSHIP MEETING AT LEAST THREE WEEKS PRIOR TO THE MEMBERSHIP MEETING. PROPOSALS OF THE BOARD THAT ARE SUBMITTED AT A LATER DATE MAY BE DEBATED OR VOTED UPON ONLY WITH THE APPROVAL OF A MAJORITY OF THE MEMBERS PRESENT; (12) TO VOTE ON ANY PROPOSALS SUBMITTED BY MEMBERS WHICH WERE RECEIVED IN WRITING BY THE BOARD AT LEAST TEN DAYS PRIOR TO THE DATE OF THE MEMBERSHIP MEETING; (13) TO VOTE ON ANY AMENDMENTS OR SUPPLEMENTS TO THE BYLAWS; (14) TO VOTE ON THE RULES OF PROCEDURE OF THE SCHOOL SOCIETY; (15) TO ELECT MEMBERS OF THE BOARD OF DIRECTORS; (16) TO ELECT THE AUDITOR; (17) TO VOTE ON ANY APPOINTMENTS OF HONORARY MEMBERS; (18) TO VOTE ON APPEALS AGAINST EXCLUSION IN ACCORDANCE WITH SEC. 7 (2) OF THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11 THE GERMAN SCHOOL REVIEWS THE TAX FORM 990 THAT IS PREPARED BY THE CPA FIRM. IT IS INITIALLY REVIEWED BY THE SENIOR ACCOUNTING STAFF. THE FORM 990 IS SIGNED BY THE SCHOOL OFFICIALS AND FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE GERMAN SCHOOL TAKES STEPS TO ENSURE THAT THERE ARE NO CONFLICT OF INTEREST VIOLATIONS BY: 1) MAKING SURE THAT NO EMPLOYEES OR MEMBERS OF THE BOARD OF DIRECTORS SERVE AS MANAGERS OR HOLD ANY FINANCIAL INTEREST IN ANY ORGANIZATIONS THAT DO BUSINESS WITH THE SCHOOL, 2) THE SCHOOL DOES NOT ALLOW ANY EMPLOYEES OR MEMBERS OF THE BOARD OF DIRECTORS TO USE THE SCHOOL FACILITY OR VEHICLES FOR PERSONAL USAGE, AND 3) THE SCHOOL ENCOURAGES ALL EMPLOYEES TO DISCLOSE ANY CONFLICTS OF INTEREST VIOLATIONS DIRECTLY TO THE HEAD OF SCHOOL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: GAIN (LOSS) ON FOREIGN EXCHANGE -8,079. CHANGE IN VALUE OF BENEFICAL INTEREST -918,356. FRIENDS OF THE GERMAN SCHOOL CHARITABLE TRUST 8617 CHATEAU DRIVE POTOMAC MD 208544582 237035085 SUPPORTING ORGANIZATION MD 501(C)(3) LINE 11A, I THE GERMAN SCHOOL SOCIETY WASHINGTON DC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0