2014-05-14T11:05:13-05:00 2013-06-30 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2012-07-01 582398964 FRIENDSHIP PUBLIC CHARTER SCHOOL INC FRIE 2022811700 120 Q STREET NE NO 200 WASHINGTON DC 20002 DONALD L HENSE 2022811700 2014-05-14 1 DENNIS D THEIS CPA P00010168 5173237500 2012 2015-11-30 17:44:51Z DONALD L HENSE 120 Q STREET NE NO 200 WASHINGTON DC 20002 73274425 0 X WWW.FRIENDSHIPSCHOOLS.ORG X 1998 DC TO PROVIDE A WORLD-CLASS EDUCATION FOR STUDENTS IN GRADES PRE-K TO 12. 15 14 1195 22 0 0 11368600 12319649 59744589 60812628 141940 142148 0 0 71255129 73274425 0 0 0 0 41015484 43792278 0 0 196084 27698138 26791874 68713622 70584152 2541507 2690273 95066582 128088029 74601864 104933038 20464718 23154991 TO PROVIDE A WORLD-CLASS EDUCATION THAT MOTIVATES STUDENTS TO ACHIEVE HIGH ACADEMIC STANDARDS, ENJOY LEARNING AND DEVELOP AS ETHICAL, LITERATE, WELL-ROUNDED AND SELF-SUFFICIENT CITIZENS THAT CONTRIBUTE ACTIVELY TO THEIR COMMUNITIES. 0 0 61832175 60812628 TO PROVIDE QUALITY INSTRUCTION FOR CHILDREN FROM PRE-KINDERGARTEN TO 12TH GRADE FOR 3,876 STUDENTS. 61832175 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 153 0 1 1195 1 0 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DC X X CATHERINE SANWO 2022811700 120 Q STREET NE SUITE 200 WASHINGTON DC 20002 CHRIS WHITTLE 5.00 X 0 0 0 ROSE GREGORY 5.00 X 0 0 0 KEVIN CHAVOUS 5.00 X 0 0 0 DARRIN L GLYMPH 5.00 X 0 0 0 CHRIS WHITE 5.00 X 0 0 0 DEBORAH M MCGRIFF 5.00 X 0 0 0 KENNETH UMANSKY 5.00 X 0 0 0 CAROL THOMPSON COLE 5.00 X 0 0 0 PATIENCE TAIT 5.00 X 0 0 0 TRACY GRAY 5.00 X 0 0 0 ERIC MCKINLEY KING 5.00 X 0 0 0 DR GREGORY PRINCE 5.00 X X 0 0 0 W EDWARD WALTER 7.50 X X 0 0 0 VICTOR E LONG 15.00 X X 0 0 0 DONALD L HENSE 40.00 X X 269659 0 87089 ERIN E COVINGTON 40.00 X 125912 0 10644 PATRICIA A BRANTLEY 40.00 X 203964 0 7147 MICHAEL D CORDELL 40.00 X 153267 0 3327 ELLEN D DALTON 40.00 X 152790 0 3831 PEGGY I EDWARDS-JONES 40.00 X 137312 0 12834 ZACHARY MORFORD 40.00 X 134467 0 10408 JAMES F WALLER 40.00 X 148182 0 9876 KIMBERLY CAMPBELL 40.00 X 133257 0 6541 1458810 0 151697 22 0 1 0 BUSY BEE ENVIRONMENTAL SERVICES INC 7826 EASTERN AVE NW WASHINGTON DC 20012 BUILDING MAINTENANCE & HOUSEKEEPING 3951415 TURNER CONSTRUCTION COMPANY 1110 VERMONT AVE NW STE 200 WASHINGTON DC 20005 CONSTRUCTION 565483 ACUMEN SOLUTIONS INC 1600 INTERNATIONAL DRIVE STE 500 MCLEAN VA 22102 DATA WAREHOUSING SYSTEMS & PROVIDER 449842 AUTOMATIC DATA PROCESSING 1 ADP BLVD ROSELAND NJ 07068 PAYROLL, TIME & ATTENDANCE, AND HR MANAG 271992 URBAN TEACHER CENTER INC 921 PENNSYLVANIA AVENUE SW WASHINGTON DC 20003 RECRUIT AND TEACH HIGHLY QUALIFIED TEACH 193250 15 8938293 3381356 12319649 PUBLIC REVENUE 611600 60812628 60812628 60812628 142148 142148 73274425 60812628 0 142148 809713 809713 37244591 34463299 2781292 215664 186430 29234 2379387 2182225 197162 3142923 2893884 249039 161649 161649 147961 147961 23558 2399 21159 1694487 1192039 337448 165000 56674 24352 29672 2650 2318237 1561028 747018 10191 68039 66927 1112 5427201 4154826 1272375 216591 110477 106114 420250 151686 267964 600 4651204 4651204 4061019 4061019 372575 372575 DIRECT STUDENT COSTS 4011378 3886506 124872 FOOD SERVICE 1835674 1835674 TRAINING & RECRUITMENT 676247 131715 526889 17643 CHARTER FEE 365145 365145 283985 276485 7500 70584152 61832175 8555893 196084 2178828 8186284 5382671 3462432 1290866 358963 379539 946925 95512543 29523888 66387938 65988655 12736037 41036693 3121859 3142753 3588844 4965324 95066582 128088029 7245484 6489830 1891274 2177275 51485000 85920000 250000 13730106 10345933 74601864 104933038 X 20464718 23154991 20464718 23154991 95066582 128088029 2690273 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4630996 4630996 25584642 5736555 19848087 49703396 13206669 36496727 10084749 6489945 3594804 5508760 4090719 1418041 65988655 X 73274425 0 73274425 0 73274425 70584152 0 70584152 0 70584152 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: IN PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 PUBLICIZED IN RECRUITMENT LITERATURE, FLYERS IN PUBLIC PLACES, PRINT AND ELECTRONIC MEDIA. INFORMATION IS AVAILABLE IN ENGLISH AS WELL AS OTHER LANGUAGES, AS APPROPRIATE. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 US DEPT OF AGRICULTURE: PASSED THROUGH STATE AGENCY FOR SPECIAL NUTRITION AND COMMODITY PROGRAMS: CHILD NUTRITION CUSTER $ 2,103,627 OTHER 278,024 US DEPT OF EDUCATION: GEAR UP 5,701 PASSED THROUGH DC PUBLIC SCHOOLS: TITLE I CLUSTER $ 2,825,173 TITLE II 619,209 EDUCATING HOMELESS CHILDREN & YOUTH 72,146 PERKINS - CAREER TECHNICAL EDUCATION 345,714 SPECIAL EDUCATION 569,134 RACE TO THE TOP 673,778 OTHER GRANTS 378,064 PASSED THROUGH PUBLIC CHARTER SCHOOLS: OTHER GRANTS 367,568 TOTAL FEDERAL AWARDS $ 8,238,138 X X X X X 1 1 0 0 0 0 0 0 0 DONALD L HENSE 269659 0 0 0 0 0 82500 0 4589 0 356748 0 0 0 PATRICIA A BRANTLEY 203964 0 0 0 0 0 2600 0 4547 0 211111 0 0 0 MICHAEL D CORDELL 153267 0 0 0 0 0 950 0 2377 0 156594 0 0 0 ELLEN D DALTON 152790 0 0 0 0 0 3000 0 831 0 156621 0 0 0 PEGGY I EDWARDS-JONES 137312 0 0 0 0 0 2761 0 10073 0 150146 0 0 0 JAMES F WALLER 148182 0 0 0 0 0 1973 0 7903 0 158058 0 0 0 PART I, LINES 4A-B SHAWN HARDNETT RECEIVED GROSS PAY OF $54,519.24 BETWEEN JUNE 7TH, 2013 AND SEPTEMBER 30, 2013 FOR HIS SEPARATION AGREEMENT DATED JUNE 28, 2013. DONALD HENSE RECEIVED SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN CONTRIBUTIONS OF $60,500. A DISTRICT OF COLUMBIA 536001131 254839G80 2003-11-12 44372708 FINANCE ACQUISITION,CONSTRUCTION,& RENOVATION OF FACILITIES; REFINANCE DEBT 0 0 0 B DISTRICT OF COLUMBIA 536001131 254839M75 2006-12-28 15483777 FINANCE EQUIPMENT AND EXPANSION OF BUILDING. 0 0 0 C DISTRICT OF COLUMBIA 536001131 25483VKT0 2012-10-30 36835895 CONSTRUCTION AND RENOVATION OF CAMPUS FACILITIES, REFINANCING OF DEBT. 0 0 0 A 8145000 44671771 3179905 25291 887751 2483014 14369757 26726054 2008 1 0 1 1 B 1595000 16095331 1019250 357775 310097 427335 13980874 2011 0 0 1 1 C 36837573 2376996 979894 699582 1000000 3263472 4554918 23962710 2014 1 0 0 1 A 0 1 0 0 0 0 0 B 0 1 0 0 0 0 0 C 0 0 0 0 0 0 0 A 0 0 0 1 0 0 1 AEGON INSTITUTIONAL MARKETS INC 29.300000000000 1 1 0 B 0 0 0 1 0 0 0 1 0 C 0 1 0 0 0 0 0 0 0 A 0 B 0 C 0 PART II, LINE 3 SERIES 2003 BOND THE DIFFERENCE BETWEEN PART 1 (E) AND PART II (3) IS DUE TO INTEREST EARNINGS ON BOND PROCEEDS. PART II, LINE 14 SERIES 2003 BOND THE BONDS REFUND THE BORROWER'S TAXABLE OBLIGATIONS (THE "REFUNDED DEBT"), INCLUDING NOTES FROM EDISON SCHOOLS, INC. (DATED NOVEMBER 5, 2001), BANK OF AMERICA (DATED NOVEMBER 8, 2000), AND EDISON SCHOOLS, INC.(DATED NOVEMBER 8, 2000). THE REFUNDED DEBT, IN PART, REFUNDED A NOTE FROM THE EDISON PROJECT INC. (DATED JULY 26, 1999). PART III, LINE 7 SERIES 2003 BOND AS PROVIDED IN TREASURY REGULATION SECTION 1.141(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS REPORTED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. PART III, LINE 9 SERIES 2003 BOND THE ORGANIZATION ESTABLISHED WRITTEN PROCEDURES TO MONITOR THE REQUIREMENTS OF REGULATIONS SECTIONS 1.141-12 AND 1.145-2 SHORTLY AFTER THE COMPLETION OF THE REPORTING PERIOD APPLICABLE TO THIS FORM. PART IV, LINE 2(C) SERIES 2003 BOND THE REBATE COMPUTATION WAS PERFORMED ON MAY 31, 2013. PART IV, LINE 7 SERIES 2003 BOND THE ORGANIZATION ESTABLISHED WRITTEN PROCEDURES TO MONITOR THE REQUIREMENTS OF SECTION 148 SHORTLY AFTER THE COMPLETION OF THE REPORTING PERIOD APPLICABLE TO THIS FORM. PART V SERIES 2003 BOND THE ORGANIZATION ESTABLISHED WRITTEN PROCEDURES TO UNDERTAKE CORRECTIVE ACTION SHORTLY AFTER THE COMPLETION OF THE REPORTING PERIOD APPLICABLE TO THIS FORM. PART II, LINE 3 SERIES 2006 BOND THE DIFFERENCE BETWEEN PART I (E) AND PART II, LINE 3 IS DUE TO INTEREST EARNINGS ON BOND PROCEEDS. PART III, LINE 7 SERIES 2006 BOND AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. PART III, LINE 9 SERIES 2006 BOND THE ORGANIZATION ESTABLISHED WRITTEN PROCEDURES TO MOINTOR THE REQUIREMENTS OF REGULATIONS SECTIONS 1.141-12 AND 1.145-2 SHORTLY AFTER THE COMPLETION OF THE REPORTING PERIOD APPLICABLE TO THIS FORM. PART IV, LINE 2(C) SERIES 2006 BOND THE REBATE COMPUTATION WAS PERFORMED ON JUNE 1, 2013. PART IV, LINE 7 SERIES 2006 BOND THE ORGANIZATION ESTABLISHED WRITTEN PROCEDURES TO MONITOR THE REQUIREMENTS OF SECTION 148 SHORTLY AFTER THE COMPLETION OF THE REPORTING PERIOD APPLICABLE TO THIS FORM. PART V SERIES 2006 BOND THE ORGANIZATION ESTABLISHED WRITTEN PROCEDURES TO UNDERTAKE CORRECTIVE ACTION SHORTLY AFTER THE COMPLETION OF THE REPORTING PERIOD APPLICABLE TO THIS FORM. PART I (F) SERIES 2012 BOND DEBT REFINANCED INCLUDES A 2009 LOAN ISSUED ON JUNE 5, 2009 AND 2007 LOANS ISSUED ON SEPTEMBER 10, 2007. PART II (3) SERIES 2012 BOND THE DIFFERENCE BETWEEN PART 1 (E) AND PART II (3) IS DUE TO INTEREST EARNINGS ON BOND PROCEEDS. PART III, LINE 7 SERIES 2012 BOND AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6, IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. PART III, LINE 9 SERIES 2012 BOND THE ORGANIZATION ESTABLISHED WRITTEN PROCEDURES TO MONITOR THE REQUIREMENTS OF REGULATIONS SECTIONS 1.141-12 AND 1.145-2 SHORTLY AFTER THE COMPLETION OF THE REPORTING PERIOD APPLICABLE TO THIS FORM. PART IV, LINE 7 SERIES 2012 BOND THE ORGANIZATION ESTABLISHED WRITTEN PROCEDURES TO MONITOR THE REQUIREMENTS OF SECTION 148 SHORTLY AFTER THE COMPLETION OF THE REPORTING PERIOD APPLICABLE TO THIS FORM. PART V SERIES 2012 BOND THE ORGANIZATION ESTABLISHED WRITTEN PROCEDURES TO UNDERTAKE CORRECTIVE ACTION SHORTLY AFTER THE COMPLETION OF THE REPORTING PERIOD APPLICABLE TO THIS FORM. LOAN FORGIVEN BY BOARD MEMBER PART IV QUESTION 26 DURING THE FISCAL YEAR, MR. W EDWARD WALTER FORGAVE A $250,000 LOAN TO THE ORGANIZATION. THERE IS NO OUTSTANDING BALANCE AS OF THE FISCAL YEAR END. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD CHAIR/CEO AND THE HEAD OF THE FINANCE COMMITTEE REVIEW THE 990 ONCE IT IS COMPLETED PRIOR TO BEING FILED. AT THAT TIME, THE FULL FINANCE COMMITTEE AND BOARD OF DIRECTORS IS GIVEN THE OPPORTUNITY TO REVIEW THE 990. AFTER ANY ISSUES ARE ADDRESSED OR CORRECTED, THE CEO SIGNS AND FILES THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C PERIODIC REVIEWS ARE DONE BY THE CHIEF OPERATING OFFICER, THE CHIEF FINANCIAL OFFICER, THE DIRECTOR OF HUMAN RESOURCES, AND THE PROCUREMENT MANAGER ON VENDOR AND FAMILY RELATIONSHIPS IN REGARDS TO EMPLOYMENT, CONTRACTS AND OTHER AGREEMENTS ENTERED ON BEHALF OF FRIENDSHIP PUBLIC CHARTER SCHOOL. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DETERMINES COMPENSATION BY FORMAL AND INFORMAL COMPARATIVE COMPENSATION STUDIES, WHICH INCLUDES A REVIEW OF CHARTER SCHOOLS OF SIMILAR SIZE/COMPLEXITY, OTHER NON PROFITS, AND EDUCATIONAL INSTITUTIONS. THE COMPENSATION PROCESS IS HEADED BY THE FINANCE COMMITTEE, AND THEY SUBMIT THEIR RECOMMENDATIONS TO THE BOARD FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION THROUGH THE PUBLIC CHARTER SCHOOL BOARD, STATE EDUCATION AGENCIES, GUIDESTAR, AND UPON REQUEST. OVERSIGHT OF AUDIT FORM 990, PART XII, LINE 2C FRIENDSHIP PUBLIC CHARTER SCHOOL, INC. HAS A FINANCE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. ELECTION OUT OF BONUS DEPRECIATION FORM 4562 EMPLOYER IDENTIFICATION NUMBER: 58-2398964 FOR THE YEAR ENDING JUNE 30, 2013: FRIENDSHIP PUBLIC CHARTER SCHOOL, INC. , HEREBY ELECTS, PURSUANT TO IRC SEC. 168(K)(2)(D)(III), NOT TO CLAIM THE ADDITIONAL 50% DEPRECIATION ALLOWABLE UNDER IRC SEC. 168(K) FOR THE FOLLOWING QUALIFYING PROPERTY PLACED IN SERVICE DURING THE TAX YEAR ENDING JUNE 30, 2013. ALL PROPERTY IN THE 3, 5 & 20 YEAR CLASS. SEE ATTACHED FORM 4562.