OPTIONS PUBLIC CHARTER SCHOOL: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- OPTIONS PUBLIC CHARTER SCHOOL (EIN 52-1993376)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-15
- IRS object ID
- 201401359349303725
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule J
- Schedule K
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-15T10:22:42-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521511275 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RAFFA PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1899 L STREET NW SUITE 900 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521993376 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPTIONS PUBLIC CHARTER SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | OPTI | NameControl |
| Phone | 2025471028 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1375 E STREET NE | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20002 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOSH KERN | Name |
| Title | COURT APPOINTED RECEIVER | Title |
| Phone | 2025471028 | Phone |
| Date Signed | 2014-05-15 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | FRANK H SMITH | Name |
| PTIN | P00639053 | PTIN |
| Phone | 2028225000 | Phone |
| Date Prepared | 2014-05-15 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JOSH KERN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1375 E STREET NE | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20002 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 17559153 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.OPTIONSSCHOOL.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1996 | YearFormation |
| State Legal Domicile | DC | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE A HIGH-QUALITY EDUCATIONAL EXPERIENCE FOR STUDENTS AT RISK OF ACADEMIC FAILURE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 7 | NbrIndependentVotingMembers |
| Total Nbr Employees | 143 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1429159 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3331171 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 12212805 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 14165660 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 0 | InvestmentIncomePriorYear |
| Investment Income Current Year | 4266 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 67245 | OtherRevenuePriorYear |
| Other Revenue Current Year | 58056 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 13709209 | TotalRevenuePriorYear |
| Total Revenue Current Year | 17559153 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 9282081 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 9726050 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 4022372 | OtherExpensePriorYear |
| Other Expenses Current Year | 6408047 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 13304453 | TotalExpensesPriorYear |
| Total Expenses Current Year | 16134097 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 404756 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1425056 | RevenuesLessExpensesCY |
| Total Assets BOY | 16315294 | TotalAssetsBOY |
| Total Assets EOY | 17328261 | TotalAssetsEOY |
| Total Liabilities BOY | 11625425 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 11213336 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 4689869 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 6114925 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE MISSION OF OPTIONS PUBLIC CHARTER SCHOOL (OPTIONS) IS TO PROVIDE A HIGH-QUALITY, UNIQUE EDUCATIONAL EXPERIENCE FOR ALL STUDENTS, INCLUDING THOSE STUDENTS MOST AT RISK OF DROPPING OUT OF SCHOOL BECAUSE THEY ARE UNDERACHIEVING, TRUANT, HAVE EXPERIENCED BEHAVIOR PROBLEMS, OR HAVE EXCEPTIONALITIES REQUIRING INTENSIVE THERAPEUTIC SPECIAL EDUCATION SERVICES. WE PROVIDE ALTERNATIVE PROGRAMS OF EXPERIMENTAL INSTRUCTION AND GUIDANCE TO MOTIVATE STUDENTS TO STAY IN SCHOOL BY INSTALLING IN THEM THE REQUISITE 1) SOCIAL SKILLS; 2) INCREASED SELF-ESTEEM; 3) SELF-CONTROL OF ANGER AND FRUSTRATION; 4) THE DESIRE TO LEARN AND; 5) INCREASED ACADEMIC COMPETENCE. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 12894027 | Expense |
| Revenue | 14194668 | Revenue |
| Description | OPTIONS PROVIDES GENERAL EDUCATION AND FULL-TIME THERAPEUTIC TRANSITION AND SOCIALIZATION ALTERNATIVE PROGRAMS, WHICH MOTIVATES STUDENTS TO STAY IN SCHOOL BY GIVING THEM REQUISITE SOCIAL SKILLS, INCREASED SELF-ESTEEM, SELF-CONTROL OVER ANGER AND FRUSTRATION, DESIRE TO LEARN, AND INCREASED ACADEMIC CONFIDENCE. ALL STUDENTS BENEFIT FROM SMALL CLASS SIZES WITH FREQUENT ACCESS TO STATE OF THE ART WIRELESS TECHNOLOGY, CLINICAL AND BEHAVIORAL COUNSELING SERVICES AND INTENSIVE READING MEDIATION. OPTIONS PRIDES ITSELF ON AN INTEGRATED CONTINUUM OF SERVICES FOR STUDENTS IMPLANTED BY A NETWORK OF CARING ADULTS WHO NURTURE THEIR DESIRE TO LEARN, IMPROVE SELF-ESTEEM, AND CREATE A CULTURE OF STUDENT ACHIEVEMENT. THE SCHOOL CURRENTLY SERVICES STUDENTS IN GRADES 6-12. | Description |
| Total Program Service Expense | 12894027 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 68 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 143 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 7 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 0 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOSH KERN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2025471028 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1375 E STREET NE | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20002 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (12 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| DR JC HAYWARD | |||||||
| BOARD CHAIR | 1.00 | X | 0 | 0 | 0 | ||
| LLOYD ANDERSON | |||||||
| BOARD SECRETARY | 1.00 | X | 0 | 0 | 0 | ||
| MAJOR GENERAL JOHN R HAWKINS | |||||||
| COMMUNITY MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| DR CHERYL BOYCE | |||||||
| COMMUNITY MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| DR TISHA WILEY | |||||||
| COMMUNITY MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| SHERAL WILLIAMS | |||||||
| PARENT REPRESENTATIVE | 1.00 | X | 0 | 0 | 0 | ||
| IRENE BRANHAM | |||||||
| PARENT REPRESENTATIVE | 1.00 | X | 0 | 0 | 0 | ||
| DR DONNA MONTGOMERY | |||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | 318545 | 0 | 700 | X | ||
| DR CHARLES VINCENT | |||||||
| EXECUTIVE DIRECTOR | 40.00 | 192385 | 0 | 6082 | X | ||
| PAUL DALTON | |||||||
| COUNSEL | 40.00 | 195036 | 0 | 7020 | X | ||
| DR DAVID CRANFORD | |||||||
| CLINICAL DIRECTOR | 40.00 | 238450 | 0 | 13948 | X | ||
| AMOS PIERRE | |||||||
| PRINCIPAL OF THE ACADEMY | 40.00 | 117246 | 0 | 0 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1061662 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 27750 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| EXCEPTIONAL EDUCATION SERVICES | |||||
| 601 13TH ST NW STE 450 | WASHINGTON | DC | 20005 | TRANSPORTATION AND MEDICAL BILLING | 1434968 |
| EXCEPTIONAL EDUCATION MANAGEMENT CORPORA | |||||
| 601 13TH ST NW STE 450 | WASHINGTON | DC | 20005 | MANAGEMENT SERVICES | 587399 |
| HEAVENLY EDIBLES & STUFF LLC | |||||
| 1142 WESTMONT CT | WALDORF | MD | 20602 | CATERED MEALS FOR STUDENTS | 289792 |
| EAGLEBANK | |||||
| 1425 K ST NW | WASHINGTON | DC | 20005 | FINANCIAL SERVICES | 286347 |
| DC PUBLIC CHARTER SCHOOL BOARD | |||||
| 3333 14TH ST NW | WASHINGTON | DC | 20005 | CHARTER MANAGEMENT | 282590 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 11 | NumberOfContractorsGT100K |
| Government Grants | 3315686 | GovernmentGrants |
| All Other Contributions | 15485 | AllOtherContributions |
| Noncash Contributions | 10876 | NoncashContributions |
| Total Contributions | 3331171 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| PER PUPIL ALLOCATION | 900099 | 14107098 | 14107098 |
| ARMY REVENUE | 900099 | 58562 | 58562 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 14165660 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4266 | TotalRevenueColumn |
| Exclusion | $4,266 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 29048 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 29048 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 29048 | TotalRevenueColumn |
| Exclusion | $29,048 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 29008 | TotalRevenueColumn |
| Related Or Exempt Function Income | 29008 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 29008 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 17559153 | TotalRevenueColumn |
| Related Or Exempt Function Income | 14194668 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $33,314 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1224806 | Total |
| Program Services | 936495 | ProgramServices |
| Management And General | 288311 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7187853 | Total |
| Program Services | 5495881 | ProgramServices |
| Management And General | 1691972 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25549 | Total |
| Program Services | 19535 | ProgramServices |
| Management And General | 6014 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 599714 | Total |
| Program Services | 458545 | ProgramServices |
| Management And General | 141169 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 688128 | Total |
| Program Services | 526147 | ProgramServices |
| Management And General | 161981 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 703396 | Total |
| Program Services | 537821 | ProgramServices |
| Management And General | 165575 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 54559 | Total |
| Program Services | 41716 | ProgramServices |
| Management And General | 12843 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 505022 | Total |
| Program Services | 386144 | ProgramServices |
| Management And General | 118878 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1753246 | Total |
| Program Services | 1340542 | ProgramServices |
| Management And General | 412704 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 178 | Total |
| Program Services | 136 | ProgramServices |
| Management And General | 42 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 371064 | Total |
| Program Services | 283718 | ProgramServices |
| Management And General | 87346 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 85393 | Total |
| Program Services | 65292 | ProgramServices |
| Management And General | 20101 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| DIRECT STUDENT COST | 1993851 | 1993851 | |
| BAD DEBT EXPENSE | 550327 | 440262 | 110065 |
| FOOD SERVICE | 293011 | 293011 | |
| STAFF DEVELOPMENT | 94165 | 71999 | 22166 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3835 | Total |
| Program Services | 2932 | ProgramServices |
| Management And General | 903 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16134097 | Total |
| Program Services | 12894027 | ProgramServices |
| Management And General | 3240070 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1949164 | BOY |
| EOY | 3824252 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 287433 | BOY |
| EOY | 287433 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1096386 | BOY |
| EOY | 556691 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 89071 | BOY |
| EOY | 12217 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 159000 | BOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 90273 | BOY |
| EOY | 130779 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 14628128 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2350894 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12432390 | BOY |
| EOY | 12277234 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 211577 | BOY |
| EOY | 239655 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16315294 | BOY |
| EOY | 17328261 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1053517 | BOY |
| EOY | 911592 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 94883 | BOY |
| EOY | 81431 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10477025 | BOY |
| EOY | 10220313 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11625425 | BOY |
| EOY | 11213336 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4689869 | BOY |
| EOY | 6114925 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4689869 | BOY |
| EOY | 6114925 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16315294 | BOY |
| EOY | 17328261 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 1425056 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3020000 | OtherCostOrOtherBasis |
| Book Value | 3020000 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 9880481 | OtherCostOrOtherBasis |
| Depreciation | 1105624 | Depreciation |
| Book Value | 8774857 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1727647 | OtherCostOrOtherBasis |
| Depreciation | 1245270 | Depreciation |
| Book Value | 482377 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 12277234 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 17559153 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 17559153 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 17559153 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 16134097 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 16134097 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 16134097 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | OPTIONS PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2013, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. | Explanation |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | SEE PART II |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | OPTIONS IS OPERATING UNDER A CONTACT WITH THE DC GOVERNMENT AND RECEIVED FUNDING FROM THE DC GOVERNMENT DURING FISCAL YEAR 2013. DURING FISCAL YEAR 2013, OPTIONS RECEIVED FUNDING FROM THE US DEPARTMENT OF EDUCATION AND THE US DEPARTMENT OF AGRICULTURE. |
| EXPLANATION OF NONDISCRIMINATION POLICY: | SCHEDULE E, LINE 3 | OPTIONS IS A PUBLIC CHARTER SCHOOL FREE OF CHARGE TO STUDENTS WHO RESIDE IN THE DISRICT OF COLUMBIA. ADMISSIONS ARE CONDUCTED IN ACCORDANCE WITH THE DISRICT LAW AND ANY ELIGIBLE CHILD APPLYING IN ACCORDANCE WITH THE LAW WILL BE ADMITTED, SUBJECT SOLELY TO MAXIMUM ENROLLMENT LIMITS. THE SCHOOL DOES NOT DISCRIMINATE AGAINST ANYONE BECAUSE OF RACE, COLOR, RELIGION, GENDER, NATIONAL ORIGIN, AGE DISABILITY OR ANY OTHER CHARACTERISTICS PROTECTED BY LAW. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (4 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DR DONNA MONTGOMERY | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | 318545 | 0 | 0 | 0 | 0 | 0 | 700 | 0 | 0 | 0 | 319245 | 0 | 0 | 0 |
| DR CHARLES VINCENT | ||||||||||||||
| EXECUTIVE DIRECTOR | 192385 | 0 | 0 | 0 | 0 | 0 | 2616 | 0 | 3466 | 0 | 198467 | 0 | 0 | 0 |
| PAUL DALTON | ||||||||||||||
| COUNSEL | 195036 | 0 | 0 | 0 | 0 | 0 | 1292 | 0 | 5728 | 0 | 202056 | 0 | 0 | 0 |
| DR DAVID CRANFORD | ||||||||||||||
| CLINICAL DIRECTOR | 238450 | 0 | 0 | 0 | 0 | 0 | 1500 | 0 | 12448 | 0 | 252398 | 0 | 0 | 0 |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DISTRICT OF COLUMBIA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 536001131 | IssuerEIN |
| Date Issued | 2011-11-01 | DateIssued |
| Issue Price | 10477025 | IssuePrice |
| Description Of Purpose | SCHOOL BUILDING ACQUISITION REFINANCE | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | 10477025 | TotalProceeds |
| Current Refunding | 0 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Bond Iss Meet Prvt Security Pay Test | 1 | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedProp |
| Non Qualified Bond Remed Procdrs | 0 | NonQualifiedBondRemedProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiled |
| Rebate Not Due Yet | 0 | RebateNotDueYet |
| Exception To Rebate | 0 | ExceptionToRebate |
| No Rebate Due | 1 | NoRebateDue |
| Variable Rate Issue | 0 | VariableRateIssue |
| Hedge Identified In Books And Recds | 0 | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqs |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| EXCEPTIONAL EDUCATION SERVICES (EES) | |||
| OFFICERS OF EES WORK AS EMPLOYEES OF THE SCHOOL | 1484770 | EES PROVIDED TRANSPORTATION AND MEDICAID BILLING SERVICES TO THE SCHOOL | 0 |
| EXCEPTIONAL EDUCATION MANAGEMENT CORPORATION | |||
| OFFICERS OF EEMC WORK AS EMPLOYEES OF THE SCHOOL. | 587399 | OPTIONS PAID THE RENT TOTALING $87,399 FOR SUB-LEASING OFFICE SPACE FROM EEMC. OPTIONS PAID $500,000 FOR MANAGEMENT SERVICES PROVIDED FOR THE SCHOOL. | 0 |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SCHEDULE L, PART IV | Identifier |
| Return Reference | ADDITIONAL INFORMATION REGARDING INTERESTED PERSONS: | ReturnReference |
| Explanation | DONNA MONTGOMERY, CEO OF OPTIONS IS THE PRESIDENT & CEO OF EES & EEMC.DAVID CRANFORD, CLINICAL DIRECTOR OF OPTIONS IS THE COO OF EES & EEMC.PAUL DALTON, COUNSEL FOR OPTIONS IS THE GENERAL COUNSEL & DIRECTOR OF EES & EEMC. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | OPTIONS CONTACTED EXCEPTIONAL EDUCATION MANAGEMENT CORPORATION (EEMC) TO MANAGE VARIOUS OPERATIONS FOR OPTIONS IN FEBRUARY 2013. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FEDERAL FORM 990 IS REVIEWED BY THE INDEPENDENT AUDITOR AND GOVERNING BODY PRIOR FILING WITH THE INTERNAL REVENUE SERVICE. | |
| ANNUAL REVIEW AND BUDGET APPROVAL BY THE BOARD OF TRUSTEES. | ||
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. | |
| ON OCTOBER 1, 2013, THE DISTRICT OF COLUMBIA FILED A COMPLAINT AGAINST NOW FORMER EMPLOYEES OF OPTIONS WHO OWNED AND OPERATED EXCEPTIONAL EDUCATION SERVICE (EES) AND EXCEPTIONAL EDUCATION MANAGEMENT CORPORATION (EEMC). THE DISTRICT ALSO FILED A LAWSUIT AGAINST A MEMBER OF THE BOARD OF TRUSTEES. THE COMPLAINT ALLEGES MISUSE OF OPTIONS' FUNDS THROUGH SELF-DEALING AND EXTRAVAGANT CONTRACTS WITH THE RELATED PARTY ENTITIES. THE CONTRACT BETWEEN OPTIONS AND EEMC WAS TERMINATED SUBSEQUENTLY. OPTIONS TERMINATED ALL OF THE CONTRACTS WITH EES AND EMMC IN OCTOBER, 2013. THE RESULTS OF ANY ACTIONS HAVE YET TO BE DETERMINED. | TERMINATION OF CONTRACTS WITH EES AND EEMC: |
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