2014-05-13T07:06:45-05:00 2013-06-30 420714325 MCGLADREY LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2012-07-01 540740278 THE GERMAN SCHOOL SOCIETY WASHINGTON DC GERM 3013654400 8617 CHATEAU DR POTOMAC MD 20854 THOMAS HELBLING 3013654400 2014-05-09 1 WILLIAM E TURCO CPA P00369217 3012963600 2012 2015-11-30 17:44:51Z DEUTSCHER SCHULVEREIN IN WASHINGTON MATTHIAS MOLITOR 8617 CHATEAU DR POTOMAC MD 20854 11393095 0 X WWW.DSWASHINGTON.ORG X 1965 MD EDUCATIONAL SCHOOL FOR NURSERY THROUGH GRADE 12. 9 9 152 9 0 0 1023559 442383 8948558 10440705 376788 277209 50125 149275 10399030 11309572 751681 1026067 0 0 5727459 5860307 0 0 11670 2351071 2667904 8830211 9554278 1568819 1755294 21816771 24045634 6918452 7361537 14898319 16684097 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 7164021 1026067 10463646 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 $1,614,115. THE GERMAN GOVERNMENT TRANSFERRED TO THE SCHOOL THE RIGHTS TO USE ITS BUILDING FREE OF CHARGE. THE FAIR MARKET VALUE IS ESTIMATED AT $1,111,788. 672871 NURSERY SCHOOL (AGES 2 THROUGH 4): DEVELOPMENTAL AND EDUCATIONAL ACTIVITIES FOR APPROXIMATELY 67 STUDENTS. 470448 GERMAN LANGUAGE SCHOOL: PROGRAMS DEVELOP PROFICIENCY IN READING, WRITING, LISTENING AND CONVERSING IN GERMAN FOR APPROXIMATELY 500 STUDENTS. 8307340 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 29 0 1 152 1 0 1 GM 0 0 0 1 1 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MD X IBRAHIM KORMA 3013654400 8617 CHATEAU DR POTOMAC MD 20854 MATTHIAS MOLITOR 2.00 X X 0 0 0 NICOLETTA PICHARDO 2.00 X X 0 0 0 THOMAS HELBLING 2.00 X X 0 0 0 SASCHA DJUMENA 2.00 X X 0 0 0 OLIVER BORCHERT 2.00 X 0 0 0 ANTJE SINA 2.00 X 0 0 0 MICHELE TORRUSIO 2.00 X 0 0 0 WOLFGANG LOSERT 2.00 X 0 0 0 HELGE POLS 2.00 X 0 0 0 WALDEMAR GRIES 40.00 X 0 0 0 MARIANNE HAEGELI 40.00 X 121657 0 27217 121657 0 27217 1 0 0 0 CAPITOL MAINTENANCE COMPANY 7201 DULANY DR MCLEAN VA 22101 MAINTENANCE SERVICE 249320 AOPEN CENTER OF MARYLAND 15400 CALHOUN PLACE SUITE 125 ROCKVILLE MD 20855 INFORMATION SYSTEM SERVICES 110260 2 54150 327499 60734 1270 442383 TUITION & FEES 900099 9156023 9156023 AUXILIARY SERVICES 900099 1284682 1284682 10440705 277209 277209 17472 9966 7506 7506 96498 73557 22941 22941 OTHER INCOME 900099 118828 118828 118828 11309572 10463646 0 403543 1026067 1026067 130258 103760 26498 4786770 3822400 964370 177253 139521 37732 414886 314254 100632 351140 281165 69975 62028 62028 30800 30800 43035 43035 41201 41201 123418 98005 25413 48085 48085 789380 789380 68981 68981 251907 251907 502388 502388 77955 77955 STUDENT ACTIVITIES 141444 141444 FOOD 132270 125970 6300 EDUCATIONAL COSTS 109485 109485 OTHER EXPENSES 102724 102724 142803 126785 4348 11670 9554278 8307340 1235268 11670 1212720 1551913 6605997 8552035 19630 17215 66763 82603 22732 132551 13244569 3696790 9706549 9547779 4182380 4161538 21816771 24045634 829782 879863 542678 1506948 5545992 4974726 6918452 7361537 X 10813160 12522559 4085159 4161538 14898319 16684097 21816771 24045634 X 1755294 30484 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4085159 173228 76379 173228 4161538 3858801 130728 226358 130728 4085159 3918510 177148 -59709 177148 3858801 3644433 157472 274077 157472 3918510 3372480 84883 271953 84883 3644433 1.00000 1 0 9922834 891832 9031002 1210894 997982 212912 2110841 1806976 303865 9547779 BENEFICIAL INTEREST IN PERPETUAL TRUST 4161538 4161538 X 13123415 2725903 -995583 1730320 11393095 -83523 -83523 11309572 11337637 2725903 83523 2809426 8528211 1026067 1026067 9554278 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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." DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE SCHOOL IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, THE SCHOOL IS SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME, AS DEFINED BY THE INTERNAL REVENUE SERVICE. DURING THE YEAR ENDED JUNE 30, 2013, THE SCHOOL HAD NO TAXABLE UNRELATED BUSINESS INCOME, AND ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. THE SCHOOL FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. GENERALLY, THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID NETTED FOR FINANCIAL STATEMENT PRESENTATION -1,026,067. GAIN (LOSS) ON FOREIGN EXCHANGE 30,484. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON LINE 10B -73,557. SPECIAL EVENT EXPENSES REPORTED ON LINE 8B -9,966. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON LINE 10B 73,557. SPECIAL EVENT EXPENSES REPORTED ON LINE 8B 9,966. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED FOR FINANCIAL STATEMENT PRESENTATION 1,026,067. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 POLICY IS PUBLICIZED THROUGH PRINTED MATERIALS AND PERIODIC ADVERTISEMENTS. 1 FINANCIAL AID 185 1026067 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: PARENTS REQUESTING SCHOLARSHIP ASSISTANCE COMPLETE AND FILE AN APPLICATION, INCLUDING FINANCIAL INFORMATION, WITH THE SCHOOL. ONCE ELIGIBILITY IS ESTABLISHED, SPECIFIC DOLLAR AMOUNTS ARE RECOMMENDED FOR EACH STUDENT BASED UPON A STANDARDIZED CHART. THE DOLLAR AMOUNTS ARE THEN REVIEWED BY THE FINANCIAL AID COMMITTEE. THE SCHOOL THEN FINALIZES THE AMOUNT OF SCHOLARSHIP AID TO BE GIVEN TO EACH CHILD. IN ADDITION TO NEEDS BASED FINANCIAL AID, THE SCHOOL PROVIDES LONGEVITY DISCOUNTS THAT ARE PROVIDED TO FAMILIES THAT HAVE BEEN WITH THE SCHOOL FOR SPECIFIC AMOUNTS OF TIME: 6+ YEAR'S 20% DISCOUNT, 11+ YEARS 30% DISCOUNT. 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 AND ONCE THIS REVIEW IS COMPLETE, IT IS PASSED ALONG TO THE GOVERNING BOARD OF DIRECTORS FOR APPROVAL. ONCE THE BOARD OF DIRECTORS HAS COMPLETED THE FINAL REVIEW AND APPROVED THE TAX FORM, 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: GAIN (LOSS) ON FOREIGN EXCHANGE 30,484. FRIENDS OF THE GERMAN SCHOOL CHARITABLE TRUST 8617 CHATEAU DRIVE POTOMAC MD 208544582 237035085 SUPPORTING ORGANIZATION MD 501(C)(3) LINE 11A, I 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0