2016-05-12T13:30:55-05:00 2015-06-30 420714325 RSM US LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2014-07-01 200295905 EUPHEMIA L HAYNES PUBLIC CHARTER SCHOOL INC EUPH 2026674446 3600 GEORGIA AVE NW WASHINGTON DC 20010 STEFAN KERSHOW TREASURER OF THE BOARD 2026674446 2016-05-12 1 WILLIAM E TURCO CPA P00369217 3012963600 2014 2016-08-17 19:52:53Z JENNIFER C NILES 3600 GEORGIA AVE NW WASHINGTON DC 20010 40663103 0 X WWW.ELHAYNES.ORG X 2004 DC PROVIDE EDUCATION TO STUDENTS IN GRADES PRE-KINDERGARTEN THROUGH 12TH GRADE. 16 15 376 100 0 0 3963901 17812505 19596337 22105224 666520 -8356269 77183 41642 24303941 31603102 0 0 0 0 15639978 16343217 0 0 832696 9951692 10529045 25591670 26872262 -1287729 4730840 61411763 62985912 60225404 57272560 1186359 5713352 E.L. HAYNES IS A CENTER OF EXCELLENCE, DRIVEN BY OUR MISSION: EVERY E.L. HAYNES STUDENT OF EVERY RACE, SOCIOECONOMIC STATUS AND HOME LANGUAGE WILL REACH HIGH LEVELS OF ACADEMIC ACHIEVEMENT AND BE PREPARED TO SUCCEED AT THE COLLEGE OF HIS OR HER CHOICE. 0 0 25138090 22105224 ESTABLISHED A PUBLIC CHARTER SCHOOL IN THE DISTRICT OF COLUMBIA WITH PROJECT-BASED INSTRUCTION, ENHANCED MATH AND SCIENCE AND A NURTURING ENVIRONMENT FOR MORE THAN 900 STUDENTS AND FAMILIES FROM PRE-K THROUGH 10TH GRADES AND WILL GROW TO SERVE 1,100 STUDENTS IN GRADES PRE-K THROUGH 12TH. 25138090 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 85 0 1 376 1 0 0 0 0 0 1 1 0 0 0 0 X 16 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DC X X VANESSA CARLO-MIRANDA 2026674446 4501 KANSAS AVENUE NW WASHINGTON DC 20011 ABIGAIL SMITH CHAIR AND PARENT TRUSTEE 3.00 X X 0 0 0 MICHAEL HALL CO-VICE CHAIR AND PARENT TRUSTEE 3.00 X X 0 0 0 WILLIAM RAWSON CO-VICE CHAIR 2.00 X X 0 0 0 TAMMY WINCUP SECRETARY 3.00 X X 0 0 0 STEFAN KERSHOW TREASURER 2.00 X X 0 0 0 JACQUELYN DAVIS TRUSTEE 2.00 X 0 0 0 ROY JONES TRUSTEE 2.00 X 0 0 0 MAURA MARINO TRUSTEE 2.00 X 0 0 0 DANIELLE MCCOY TRUSTEE 2.00 X 0 0 0 MONIQUE MCDONOUGH TRUSTEE 2.00 X 0 0 0 VICTOR REINOSO TRUSTEE 2.00 X 0 0 0 THEODORE SMITH PARENT TRUSTEE 2.00 X 0 0 0 ERIC WESTENDORF PARENT TRUSTEE 2.00 X 0 0 0 JENNIFER C NILES HEAD OF SCHOOL 40.00 X X 158044 0 8811 VANESSA CARLO-MIRANDA CHIEF FINANCIAL OFFICER 40.00 X 117311 0 11803 RICHARD POHLMAN CHIEF OF OPERATIONS & POLI 40.00 X 115078 0 14854 JULIE ANNE GREEN CHIEF MARKETING AND DEVELOPMENT OFFICER 40.00 X 118012 0 8753 CAROLINE HILL PRINCIPAL 40.00 X 109629 0 8733 MYRON LONG PRINCIPAL 40.00 X 100927 0 8206 719001 0 61160 6 0 1 0 REVOLUTION FOODS INC PO BOX 742759 LOS ANGELES CA 90074 FOOD SERVICE 587277 WL GARY COMPANY INC 225 VINE ST NW WASHINGTON DC 20012 CONSTRUCTION 436163 DC PUBLIC CHARTER SCHOOL BOARD 3333 14TH STREET NW SUITE 210 WASHINGTON DC 20010 AUTHORIZER FEE 294535 KELLY SERVICES INC PO BOX 820405 PHILADELPHIA PA 19182 SUBSTITUTE TEACHERS 195178 GALI SERVICE INDUSTRIES INC 12312 WILKINS AVENUE ROCKVILLE MD 20852 JANITORIAL SERVICES 192368 5 34500 13785113 2596734 1396158 2939840 17812505 PER PUPIL ALLOCATION 900099 21891424 21891424 BEFORE & AFTER SCHOOL 900099 213800 213800 22105224 596473 596473 4561 0 4561 4561 4561 63659 9016401 0 -9016401 63659 -8952742 -8952742 17250 34500 43600 -26350 -26350 OTHER INCOME 900099 55429 55429 MEALS 900099 8002 8002 63431 31603102 22105224 0 -8314627 555087 555087 13159263 12820151 339112 400291 374191 16202 9898 1077281 1007040 43603 26638 1151295 1076228 46599 28468 40942 38273 1657 1012 313056 292644 12671 7741 2440522 2243611 63756 133155 4885 4885 1029693 1003746 16107 9840 207130 207130 1424845 1396703 13862 14280 189537 186386 1956 1195 183942 171949 7445 4548 2296148 2250796 22339 23013 1839856 1803516 17900 18440 74199 69361 3003 1835 OTHER EXPENSES 484290 398610 79289 6391 26872262 25138090 901476 832696 5504625 6217327 1165366 1087868 253093 190460 7380291 7495072 9976945 9802014 44393165 11035238 34167472 33357927 2011931 294515 952040 4540729 61411763 62985912 812803 1363831 32008 12619561 21952000 5554920 12352747 41206112 21603982 60225404 57272560 X 645123 5369385 541236 343967 1186359 5713352 61411763 62985912 X 4730840 -203847 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6538842 6538842 34330288 9297046 25033242 3524035 1738192 1785843 33357927 DEPOSITS 1640 LOAN ISSUANCE COSTS, NET 1533990 DUE FROM KANSAS QALICB 3005099 4540729 DEFERRED RENT DUE TO ELH QALICB LLC 19793001 DEFERRED GAIN ON SALE-LEASEBACK 1607134 INTEREST RATE SWAP AGREEMENT 203847 21603982 X 41546758 9900056 9900056 31646702 -43600 -43600 31603102 28005193 1132931 1132931 26872262 0 26872262 PART X, LINE 2: THE SCHOOL AND ELH KANSAS ARE GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). IN ADDITION, THE SCHOOL QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. INCOME THAT IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. THERE WAS NO TAXABLE NET UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2015 AND 2014. ELH GEORGIA FILES A SEPARATE PARTNERSHIP INCOME TAX RETURN ON A CALENDAR-YEAR BASIS. THE PARTNERSHIP INCOME TAX RETURN REPORTS THE TRANSACTION WITH THE SCHOOL AS A SALE-LEASEBACK. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. INTEREST AND PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS ARE CLASSIFIED AS ADDITIONAL INCOME TAXES IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. AS OF JUNE 30, 2015, THERE WERE NO MATERIAL UNRECOGNIZED/DERECOGNIZED TAX BENEFITS OR TAX PENALTIES OR INTEREST. GENERALLY, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE ACTIVITIES INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENT 9,900,056. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES RECORDED IN LINE 8B -43,600. PART XII, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE ACTIVITIES INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENT 1,089,331. SPECIAL EVENT EXPENSES RECORDED IN LINE 8B 43,600. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 PUBLICIZED NONDISCRIMINATORY POLICIES THROUGH NEWSPAPER ADVERTISING AND SCHOOL'S WEBSITE. SCHEDULE E, PART I, LINE 6 E.L. HAYNES RECEIVES FEDERAL ENTITLEMENTS THROUGH THE NO CHILD LEFT BEHIND LEGISLATION AND PER PUPIL FUNDING FROM DC GOVERNMENT. IT ALSO RECEIVED FEDERAL GRANT MONEY FROM THE RACE TO THE TOP PROGRAM. TOAST TO TRANSFORMATION 51750 34500 17250 43600 51750 34500 17250 43600 43600 -26350 X X X 0 0 0 0 0 0 0 1 0 JENNIFER C NILES HEAD OF SCHOOL 157894 0 150 0 0 0 4737 0 4522 0 167303 0 0 0 PART I, LINE 7 THE BONUS PAYMENT TO THE HEAD OF THE SCHOOL IS DISCRETIONARY. IN CONSIDERING BONUS PAYMENT, THE SCHOOL TOOK INTO ACCOUNT PERFORMANCE OF THE HEAD OF SCHOOL. A REVENUE BONDS (EUPHEMIA L HAYNES PUBLIC CHARTER SCHOOL INC) SERIES 2015 536001131 2015-05-13 21952000 ACQUIRE GEORGIA AVENUE CAMPUS AND REFINANCE DEBT FOR KANSAS AVENUE CAMPUS 0 0 0 A 21952000 439000 21513000 2015 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 0 1 M&T BANK 16.000000000000 0 0 0 0 0 A 1 X 5823 370000 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE AUDIT & FINANCE COMMITTEE OF THE BOARD WILL REVIEW THE FORM IN DETAIL, ALONG WITH THE HEAD OF SCHOOL AND DIRECTOR OF PLANNING, POLICY AND FINANCE. FORM 990, PART VI, SECTION B, LINE 12C E.L. HAYNES HAS A WRITTEN CONFLICT OF INTEREST POLICY. BOARD OF TRUSTEES MEMBERS ARE REQUIRED TO SIGN THE POLICY EACH YEAR, AND THERE IS TIME DEVOTED IN ONE BOARD MEETING EACH YEAR TO DISCUSS CONFLICTS OF INTEREST AND THE SCHOOL'S POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE REVIEWS MARKET COMPARABLES FOR THE HEAD OF SCHOOL AND TOP MANAGEMENT OFFICIALS AND DEVELOPS COMPENSATION GUIDELINES BASED ON THOSE COMPARABLES. THE BOARD OF TRUSTEES THEN DETERMINES THE COMPENSATION FOR THE HEAD OF SCHOOL AND MAINTAINS A WRITTEN RECORD OF THE COMPENSATION PROCESS. THE BOARD CONDUCTS THIS PROCESS ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 E.L. HAYNES PROVIDES COPIES OF ALL GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE PUBLIC CHARTER SCHOOL BOARD ON A REGULAR BASIS. IN ADDITION, THE MINUTES FROM BOARD MEETINGS ARE POSTED IN THE LOBBY OF THE SCHOOL AND DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: LOSS ON INTEREST RATE SWAP -203,847. ELH KANSAS AVENUE INC 3600 GEORGIA AVENUE NW WASHINGTON DC 20010 272491489 CARRY OUT THE CHARITABLE AND EDUCATIONAL PURPOSES OF THE SCHOOL DC 501(C)(3) LINE 11A, I EUPHEMIA L HAYNES PUBLIC CHARTER SCHOOL INC 1 ELH SUPPORT CORPORATION 3600 GEORGIA AVENUE NW WASHINGTON DC 20010 261689749 TO PROVIDE SUPPORT TO EUPHEMIA L. HAYNES PUBLIC CHARTER SCHOOL DC 501(C)(3) LINE 11D, III-O N/A 0 ELH QALICB LLC 3600 GEORGIA AVENUE NW WASHINGTON DC 20010 261824028 REAL ESTATE DE N/A INVESTMENT -15539 12442231 0 0 0.65100 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 ELH KANSAS AVENUE INC J 976512 COST ELH KANSAS AVENUE INC R 796448 COST ELH QALICB LLC C 300000 COST ELH QALICB LLC J 855390 COST