2014-01-31T12:16:24-06:00 2013-06-30 MCQUADE BRENNAN LLP 1730 RHODE ISLAND AVE NW STE 800 WASHINGTON DC 200363114 990 2012-07-01 412089357 TWO RIVERS PUBLIC CHARTER SCHOOL INC TWOR 2025464477 1227 4TH STREET NE WASHINGTON DC 20002 SARAH RICHARDSON 2025464477 2013-12-01 true BRIAN D MCQUADE 2022963306 2014-01-31 2012 2015-11-30 17:44:51Z JESSICA K WODATCH 1227 4TH STREET NE WASHINGTON DC 20002 8680159 false X WWW.TWORIVERSPCS.ORG X 2003 DC TO NURTURE A DIVERSE GROUP OF STUDENTS TO BECOME LIFELONG, ACTIVE PARTICIPANTS IN THEIR OWN EDUCATION, DEVELOP A SENSE OF SELF AND COMMUNITY, AND BECOME RESPONSIBLE AND COMPASSIONATE MEMBERS OF SOCIETY. 9 9 118 9 0 7887945 8589072 54585 47866 15295 15992 40877 -12820 7998702 8640110 0 0 4750169 5153851 0 47697 2812828 3152207 7562997 8306058 435705 334052 19257001 20395826 14329817 15134590 4927184 5261236 TO NURTURE A DIVERSE GROUP OF STUDENTS TO BECOME LIFELONG, ACTIVE PARTICIPANTS IN THEIR OWN EDUCATION, DEVELOP A SENSE OF SELF AND COMMUNITY, AND BECOME RESPONSIBLE AND COMPASSIONATE MEMBERS OF SOCIETY. false false 7700405 47866 ESTABLISHED A PUBLIC CHARTER SCHOOL IN WASHINGTON, DC THAT IS OPEN TO ANY D.C. 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THERAPY 117928 2 37530 8424161 127381 13396 8589072 UNIFORMS/SCHOOL STORE 900099 29933 29933 MEALS SALES 900099 17142 17142 SUPPLEMENTAL/LOCAL PROGRAMS 900099 791 791 47866 15992 15992 18672 37530 40049 -21377 -21377 MISCELLANEOUS 900099 8557 8557 8557 8640110 47866 3172 247812 220059 25838 1915 4135928 3673263 430748 31917 155506 137949 16346 1211 265734 235732 27932 2070 348871 309483 36671 2717 7551 7435 96 20 98062 97966 79 17 55480 53841 1357 282 144582 142922 1375 285 444648 439540 4229 879 359 359 801217 792012 7621 1584 539039 532846 5127 1066 33453 33069 318 66 DIRECT STUDENT EXPENSES 738851 738851 FOOD SERVICE FEES 130012 130012 PROFESSIONAL DEVELOPMENT 66338 66338 ADMINISTRATION FEES 40464 40464 52151 48264 219 3668 8306058 7700405 557956 47697 302765 108103 3302787 4636686 120800 119992 206 55703 119792 94034 17155659 2033608 15300768 15122051 109883 259257 19257001 20395826 301512 375673 47480 258917 13980825 14500000 14329817 15134590 X 4919177 5261048 8007 188 4927184 5261236 19257001 20395826 334052 X X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5454478 5454478 10793591 1427073 9366518 904606 605638 298968 2984 897 2087 15122051 8680471 312 40049 40361 8640110 8640110 8346419 312 40049 40361 8306058 8306058 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE SCHOOL HAS ADOPTED THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AS REQUIRED BY THE INCOME TAXES TOPIC (TOPIC 740) OF THE FASB ACCOUNTING STANDARDS CODIFICATION. TOPIC 740 REQUIRES THE SCHOOL TO DETERMINE WHETHER A TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS MORE THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT WHICH COULD RESULT IN THE SCHOOL RECORDING A TAX LIABILITY THAT WOULD REDUCE ITS NET ASSETS THE SCHOOL HAS ANALYZED ITS TAX POSITIONS, AND HAS CONCLUDED THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO ANY UNCERTAIN TAX POSITIONS TAKEN ON RETURNS FILED FOR OPEN TAX YEARS (2009- 2011), OR EXPECTED TO BE TAKEN IN ITS 2012 TAX RETURN. THE SCHOOL IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT BELIEVES THAT THERE IS A REASONABLE POSSIBILITY THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE MATERIALLY IN THE NEXT TWELVE MONTHS REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENT EXPENSE 40,049 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSE 40,049 true true true true true true true false false false false false false false false true false true PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION SCHEDULE E LINE 3 PUBLICIZED ITS NONDISCRIMINATORY POLICIES THROUGH NEWSPAPER ADS ORGANIZATIONAL WEBSITE COMMUNITY NEWSLETTER AND COMMUNITY MEETINGS FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION SCHEDULE E LINE 6 THE SCHOOL RECEIVED THE FOLLOWING FROM GOVERNMENTAL AGENCIES DC PUBLIC SCHOOLS LOCAL APPROPRIATION 8008180 DC NCLB PROGRAM 442317 US DEPARTMENT OF AGRICULTURE 108320 US DEPARTMENT OF EDUCATION 95975 GALA 56202 37530 18672 159 15099 500 24291 56202 37530 18672 159 15099 500 24291 40049 -21377 A DISTRICT OF COLUMBIA 536001131 2013-06-01 14500000 TO REFINANCE. false false false A 14500000 325521 260892 2013 false false true true A false false false false true false false false A false false false false true false false false false A false ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE CHIEF FINANCIAL OFFICER, EXECUTIVE DIRECTOR, AND THE TREASURER OF THE BOARD OF TRUSTEES REVIEW THE 990, AND IT IS DISTRIBUTED TO THE BOARD OF TRUSTEES PRIOR TO FILING. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C FOR EACH PROCUREMENT ABOVE 10,000 MADE BY THE SCHOOL, THE BOARD DISCLOSES ANY POTENTIAL CONFLICTS OF INTEREST. IF A CONFLICT IS DEEMED TO EXIST, SUCH PERSON SHALL NOT (I) VOTE ON, (II) USE HIS OR HER PERSONAL INFLUENCE ON, (III) BE PRESENT DURING ANY BOARD DISCUSSION OR DELIBERATIONS WITH RESPECT TO, OR (IV) BE PRESENT DURING ANY COMMITTEE OR SUBCOMMITTEE DISCUSSION OR DELIBERATIONS WITH RESPECT TO THE CONTRACT, TRANSACTION, OR PROGRAM (OTHER THAN TO PRESENT FACTUAL INFORMATION OR TO RESPOND TO QUESTIONS PRIOR TO THE DISCUSSION). COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A EXECUTIVE AND KEY EMPLOYEE COMPENSATION IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF TRUSTEES, AND RECORDED IN THE MINUTES. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B SEE EXPLANATION FOR QUESTION 15A. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ON FILE WITH THE SCHOOL'S AUTHORIZER, THE D.C. PUBLIC CHARTER SCHOOL BOARD, WHO MAKES THE STATEMENTS AVAILABLE ON REQUEST. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 SPECIAL EVENT EXPENSE 40,049 SPECIAL EVENT EXPENSE -40,049 CHANGE IN FINANCIAL REVIEW PROCESS FORM 990, PAGE 12, PART XII, LINE 2C THE 990 REVIEW PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.