2014-02-14T15:56:52-06:00 2013-06-30 560574444 CHERRY BEKAERT LLP 1111 METROPOLITAN AVE STE 1000 CHARLOTTE NC 28204 990 2012-07-01 541371815 THE J127 EDUCATION FOUNDATION J127 7038540619 9657 BLAKE LANE FAIRFAX VA 22031 CHRISTIN SOLY 7038540619 2014-02-12 1 JANICE A RATICA P00358837 7043771678 2012 2015-11-30 17:44:51Z CHRISTIN SOLY 9657 BLAKE LANE FAIRFAX VA 22031 11325298 0 X WWW.MERRITTACADEMY.ORG, WWW.FIRSTSTEPSTYSONS.COM X 1986 VA ELEMENTARY EDUCATION AND DAY CARE SERVICES TO APPROXIMATELY 615 STUDENTS RANGING IN AGE FROM 6 WEEKS TO 14 YEARS. 3 1 316 3 0 0 75600 24685 10937016 11264476 0 -26686 46613 27223 11059229 11289698 88853 82440 0 0 6745769 7213236 0 0 5106 3106230 3153391 9940852 10449067 1118377 840631 9906587 10661738 6710560 6625080 3196027 4036658 THE J127 EDUCATION FOUNDATION (FORMERLY SUNRISE SENIOR LIVING EDUCATION FOUNDATION) RUNS THE ACTIVITIES OF THREE PRIVATE SCHOOLS IN NORTHERN VIRIGINA. 0 0 9198717 82440 11273101 ELEMENTARY EDUCATION AND DAY CARE SERVICES TO APPROXIMATELY 634 STUDENTS RANGING IN AGE FROM 6 WEEKS TO 14 YEARS. 9198717 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 0 0 1 1 1 1 0 1 68 0 1 316 1 0 0 0 0 0 0 0 0 0 0 X 3 1 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 1 0 1 0 VA X DELORES DEAN THE J127 EDUCATION FOUNDATION 7032738000 9211 ARLINGTON BOULEVARD FAIRFAX VA 22031 SUSIE CLARK 1.00 0.50 X 0 0 0 PAUL KLAASSEN 1.00 2.00 X X 0 0 0 TERESA KLAASSEN 1.00 0.50 X X 0 0 0 DELORES DEAN 20.00 20.00 X 67682 0 821 CHRISTIN SOLY 20.00 20.00 X 119710 0 43755 CAROL EDELSTEIN 40.00 0.00 X 141963 0 10217 329355 0 54793 2 0 1 0 0 7623 17062 24685 TUITION 611110 10959285 10959285 OTHER SCHOOL RELATED INCOME 611110 305191 305191 11264476 7164 7164 18598 0 18598 18598 18598 1750 35600 -33850 -33850 -33850 0 7623 0 0 MISCELLANEOUS 900099 8625 8625 8625 11289698 11273101 0 -8088 82440 82440 329354 286150 43204 5703417 4955248 748169 38057 33783 4274 654802 573887 80915 487606 455974 31632 5142 5142 113507 113507 15006 10787 4219 27063 27063 43605 43605 39305 26444 12861 983992 924920 59072 18076 18076 294415 279694 14721 452754 430116 22638 181617 172536 9081 SCHOOL OPERATIONS 397922 397861 61 FOOD SERVICES 379746 379746 AFTER SCHOOL ACTIVITIES 95322 95322 OTHER TAXES 71349 67782 3567 34570 7951 21513 5106 10449067 9198717 1245244 5106 3372701 1654869 103121 108316 124407 321634 9817416 4524121 5628057 5293295 2707164 678301 576460 9906587 10661738 511930 670778 1083437 1213084 2522153 2022153 2593040 2719065 6710560 6625080 X 3196027 4036658 3196027 4036658 9906587 10661738 840631 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2413067 974591 1438476 6836010 3221300 3614710 447375 254004 193371 120964 74226 46738 5293295 INVESTMENTS WITH J127 FOUNDATION 2707164 C 2707164 DEPOSITS 15236 DUE FROM AFFILIATED ENTITY 561224 576460 DEFERRED RENT INCENTIVE 10832 DUE TO RELATED PARTY 2708233 2719065 X 11241108 -82440 -82440 11323548 -33850 -33850 11289698 10366627 0 10366627 82440 82440 10449067 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE EDUCATION FOUNDATION IS EXEMPT FROM THE PAYMENT OF INCOME TAXES ON ITS EXEMPT ACTIVITIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT HAS EVALUATED THE EFFECT OF THE GUIDANCE PROVIDED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA ON ACCOUNTING FOR UNCERTAINTY IN ICNOME TAXES AND HAS DETERMINED THAT THE EDUCATION FOUNDATION HAD NO UNCERTAIN INCOME TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: TUITION DISCOUNTS SHOWN NET OF REVENUE ON FINANCIALS -82,440. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF EQUIPMENT -33,850. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNTS SHOWN NET OF REVENUE ON FINANCIALS 82,440. 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE FOUNDATION'S WEBSITE INCLUDES A STATEMENT ABOUT OUR NONDISCRIMINARTORY POLICY. EXPLANATION OF DOCUMENT RETENTION SCHEDULE E, PART I, LINE 4 SCHEDULE E, QUESTION 4A: WE DO NOT FORMALLY COLLECT STATISTICS BASED ON RACE ON ANY FORMS OR MATERIALS RELATED TO EMPLOYMENT AND/OR ENROLLMENT. SCHEDULE E, QUESTION 4B: WE OFFER ONLY INFORMAL, SHORT-TERM, NEEDS-BASED FINANCIAL ASSISTANCE WHICH IS HANDLED ON A CASE BY CASE BASIS. 1 FINANCIAL AID TO STUDENT FAMILIES 22 82440 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: FINANCIAL AID AWARDED TO STUDENT FAMILIES IS MADE BASED UPON NEED AND APPLICATION, AND IS USED ONLY FOR TUITION. FINANCIAL AID MONEY IS CREDITED DIRECTLY TO THE STUDENTS' ACCOUNTS. X 0 1 X X 0 0 0 0 0 0 0 0 0 CHRISTIN SOLY 119710 0 0 0 0 0 1300 0 42455 0 163465 0 0 0 CAROL EDELSTEIN 141963 0 0 0 0 0 1238 0 8979 0 152180 0 0 0 PART I, LINE 1A CHRISTIN SOLY (AN OFFICER OF THE J127 EDUCATION FOUNDATION) LIVES IN A HOUSE ON THE APPLETREE SCHOOL PROPERTY (LEASED BY THE FOUNDATION). LIVING IN THE HOUSE IS A CONDITION OF HER EMPLOYMENT SO THAT SHE CAN PERFORM ESSENTIAL SCHOOL BUSINESS AND ACTIVITIES AT THE HOME. PAUL AND TERESA KLAASSEN TO ASSIST THE FOUNDATION WHEN IT WAS IN FINANCIAL DIFFICULTY X 2022153 2022153 0 1 1 2022153 40245 TUITION REMISSION TUITION REMISSIONS IS OFFERED TO ALL FULL-TIME EMPLOYEES. CHRISTIN SOLY MS. SOLY IS A FAMILY MEMBER OF THE OFFICERS AND THE EXECUTIVE DIRECTOR 172831 MS. SOLY IS THE DAUGHTER OF THE OFFICERS, PAUL & TERESA KLAASSEN AND THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. 0 PAUL AND TERESA KLAASSEN MR. & MRS. KLAASSEN ARE OFFICERS OF THE FOUNDATION 349726 THE FOUNDATION LEASES FACILITIES OWNED BY MR & MRS KLAASSEN. THE RENT IS AT ARM'S LENGTH AND FAIR MARKET VALUE. 0 PAUL AND TERESA KLAASSEN MR. & MRS. KLAASSEN ARE OFFICERS OF THE FOUNDATION 181994 THE FOUNDATION CURRENTLY HAS A LOAN PAYABLE TO MR. & MRS. KLAASSEN. THIS AMOUNT REPRESENTS INTEREST PAID ON THE LOAN. 0 SCHEDULE L, PART II LOANS FROM OFFICERS THE FOUNDATION HAS A LOAN OUTSTANDING TO PAUL AND TERESA KLAASSEN, THE CURRENT VICE CHAIR AND CHAIR, RESPECTIVELY, OF THE J127 EDUCATION FOUNDATION. THIS LOAN HAS BEEN PAID OFF SUBSEQUENT TO YEAR END IN DECEMBER 2013. FORM 990, PART VI, SECTION A, LINE 2 PAUL AND TERESA KLAASSEN ARE HUSBAND AND WIFE. CHRISTIN SOLY IS THEIR DAUGHTER. FORM 990, PART VI, SECTION A, LINE 8B THE FOUNDATION HAS NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY AND THEREFORE THERE ARE NO MEETINGS TO DOCUMENT. FORM 990, PART VI, SECTION B, LINE 11 THE ACCOUNTING DIRECTOR REVIEWS THE FORM 990 AMD THEN SUBMITS IT TO THE CHAIRMAN OF THE BOARD OR SECRETARY OF THE BOARD FOR REVIEW AND SIGNATURE, TO THEN BE MAILED. FORM 990, PART VI, SECTION B, LINE 12 ANNUAL CONFLICT OF INTEREST STATEMENTS ARE PROVIDED BY THE DIRECTORS. IN THE EVENT OF A POTENTIAL CONFLICT, THAT PERSON WILL RECUSE HIMSELF/HERSELF FROM ALL DISCUSSIONS AND VOTE. FORM 990, PART VI, SECTION B, LINE 15B THE BOARD PERFORMS A THOROUGH REVIEW TO DETERMINE SUITABLE COMPENSATION. THIS PROCESS INCLUDES A REVIEW OF COMPARABILITY DATA. COMPARABILITY DATA CAN INCLUDE COMPENSATION SURVEYS, AND WRITTEN EMPLOYMENT CONTRACTS. THE BOARD RETAINS DOCUMENTATION OF THE DELIBERATION AND FINAL DECISION. FORM 990, PART VI, SECTION C, LINE 19 A COPY OF THE FORM 990 IS AVAILABLE UPON REQUEST THE J127 FOUNDATION 9657 BLAKE LANE FAIRFAX VA 22031 450523312 SUPPORTING ORGANIZATION TO J127 EDUCATION FOUNDATION VA 501(C)(3) LINE 11A, I THE J127 FOUNDATION 1 THE J1217 REALTY FOUNDATION 9657 BLAKE LANE FAIRFAX VA 22031 571193777 501(C)(2) CONFERENCE CENTER VA 501(C)(2) THE J127 FOUNDATION 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 THE J127 FOUNDATION D 2708233 FMV THE J127 FOUNDATION R 2700000 FMV THE J127 FOUNDATION A 7164 FMV THE J127 FOUNDATION O 64538 FMV THE J127 REALTY FOUNDATION Q 280604 FMV