LOWELL SCHOOL INC: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- LOWELL SCHOOL INC (EIN 52-1220544)
- Tax period
- 2009-09-01 to 2010-08-31
- Filed
- 2011-04-05
- IRS object ID
- 201130959349300503
- Schema version
- 2009v1.7
- 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 G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-04-05T11:56:03-05:00 | Timestamp |
| Tax Period End Date | 2010-08-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
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 | 2009-09-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521220544 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lowell School | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LOWE | NameControl |
| Phone | 2025772000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1640 Kalmia Road | AddressLine1 |
| City | Washington | City |
| State | DC | State |
| ZIP Code | 20012 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Debbie Gibbs | Name |
| Title | Head of School | Title |
| Phone | 2025772000 | Phone |
| Date Signed | 2011-04-05 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2028225000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Jennafer Kwait | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1640 Kalmia Road | AddressLine1 |
| City | Washington | City |
| State | DC | State |
| ZIP Code | 20012 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 10450028 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.lowellschool.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1981 | YearFormation |
| State Legal Domicile | DC | StateLegalDomicile |
| Activity Or Mission Description | Educational program serving pre-kindergarten through 6th grade children. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 26 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 26 | NbrIndependentVotingMembers |
| Total Nbr Employees | 177 | TotalNbrEmployees |
| Total Nbr Volunteers | 75 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 626658 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 787834 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 8716736 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 8399680 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 158489 | InvestmentIncomePriorYear |
| Investment Income Current Year | 129771 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 80657 | OtherRevenuePriorYear |
| Other Revenue Current Year | 61439 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 9582540 | TotalRevenuePriorYear |
| Total Revenue Current Year | 9378724 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1111698 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1084496 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 6005617 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 5869273 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 290944 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2248534 | OtherExpensePriorYear |
| Other Expenses Current Year | 2302344 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 9365849 | TotalExpensesPriorYear |
| Total Expenses Current Year | 9256113 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 216691 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 122611 | RevenuesLessExpensesCY |
| Total Assets BOY | 18017736 | TotalAssetsBOY |
| Total Assets EOY | 18493278 | TotalAssetsEOY |
| Total Liabilities BOY | 11113821 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 11409649 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 6903915 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 7083629 | NetAssetsOrFundBalancesEOY |
| Mission Description | The school provides educational services to 315 children in grades pre-kindergarten through 6th grade. Lowell's mission is to offer a rigorous academic program that stresses lifelong learning, respect for self and others and a commitment to community. The educational curriculum is enriched by a strong social curriculum designed to prepare children to thrive in our global community. The School strives to maintain an economically, racially, and culturally diverse community. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 7222100 | Expense |
| Grants | 1084496 | Grants |
| Revenue | 8399680 | Revenue |
| Description | Lowell is an inclusive community that recognizes the uniqueness of each child, the importance of a positive self-concept, and a need for giving children time and space to grow. Learning at Lowell is active and collaborative with an emphasis on building conceptual understanding, promoting creative, critical and analytical thinking, and encouraging problem solving and respect for one another. When provided with a stimulating environment, the guidance of teachers, and parental support, each child can become a motivated learner and a responsible citizen. | Description |
| Total Program Service Expense | 7222100 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| 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 | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | 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 | 27 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 177 | 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 | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Nbr Voting Governing Body Members | 26 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 26 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | 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 | 0 | 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 | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | 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 | The School | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2025772000 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1640 Kalmia Road | AddressLine1 |
| City | Washington | City |
| State | DC | State |
| ZIP Code | 20012 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (31 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| Jennafer Kwait | ||||||
| President / Chair | 2.00 | X | X | 0 | 0 | 0 |
| Cathy Creech | ||||||
| Vice Chair | 2.00 | X | X | 0 | 0 | 0 |
| Chris Hart | ||||||
| Secretary | 1.00 | X | X | 0 | 0 | 0 |
| Paul Ameer | ||||||
| Treasurer | 1.00 | X | X | 0 | 0 | 0 |
| Louellen Stedman | ||||||
| Assistant Secretary | 1.00 | X | X | 0 | 0 | 0 |
| Loretta Caldwell | ||||||
| Asst. Treas. thru 06/10 | 1.00 | X | X | 0 | 0 | 0 |
| Tracy Ballard | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Melissa Bianchi | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Wendy Cividandes | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Jeff Davis | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Jennifer Fairfax | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Chris Ginter | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Willa Hennigan | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Eve Howard | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Caroline James | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Brian Joseph | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Ann Kappler | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Maria Markham | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Wendy McGrath | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Chuck Miller | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Jill Morningstar | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Elizabeth Mumford | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| William Pecau | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Jay Rapp | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Jessica Rosenbaum | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Paulette Saunders | ||||||
| Trustee thru - 06/10 | 1.00 | X | 95880 | 0 | 4334 | |
| Jeff Sindler | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Fred Walls | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Debbie Gibbs | ||||||
| Head of School | 60.00 | X | 231051 | 0 | 10440 | |
| Doug Odom | ||||||
| Dir. of Finance & Admin. | 40.00 | X | 78498 | 0 | 3561 | |
| Walter Ailes - thru 0610 | ||||||
| Dir. of Finance & Admin. | 32.00 | X | 61199 | 0 | 2754 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 466628 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 21089 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 129727 | FundraisingEvents |
| All Other Contributions | 658107 | AllOtherContributions |
| Noncash Contributions | 124170 | NoncashContributions |
| Total Contributions | 787834 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition and fees | 900099 | 7344886 | 7344886 |
| Auxiliary program fees | 900099 | 1054794 | 1054794 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 8399680 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 124832 | TotalRevenueColumn |
| Exclusion | $124,832 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 41418 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 7207 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 34211 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 34211 | TotalRevenueColumn |
| Exclusion | $34,211 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 926989 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 922050 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 4939 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4939 | TotalRevenueColumn |
| Exclusion | $4,939 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 135342 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 129727 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 142047 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -6705 | TotalRevenueColumn |
| Exclusion | -$6,705 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| Other income | 900099 | 26685 | $26,685 |
| Insurance claim income | 900099 | 7248 | $7,248 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 33933 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9378724 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8399680 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $191,210 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1084496 | Total |
| Program Services | 1084496 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 491372 | Total |
| Program Services | 186496 | ProgramServices |
| Management And General | 291501 | ManagementAndGeneral |
| Fundraising | 13375 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4323789 | Total |
| Program Services | 3319675 | ProgramServices |
| Management And General | 805022 | ManagementAndGeneral |
| Fundraising | 199092 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 218402 | Total |
| Program Services | 167605 | ProgramServices |
| Management And General | 40744 | ManagementAndGeneral |
| Fundraising | 10053 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 453657 | Total |
| Program Services | 343306 | ProgramServices |
| Management And General | 90050 | ManagementAndGeneral |
| Fundraising | 20301 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 382053 | Total |
| Program Services | 284244 | ProgramServices |
| Management And General | 80312 | ManagementAndGeneral |
| Fundraising | 17497 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7087 | Total |
| Management And General | 7087 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 80545 | Total |
| Management And General | 80545 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 97351 | Total |
| Management And General | 97351 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34178 | Total |
| Program Services | 34178 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 149396 | Total |
| Program Services | 38477 | ProgramServices |
| Management And General | 88350 | ManagementAndGeneral |
| Fundraising | 22569 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 133484 | Total |
| Program Services | 133484 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 777205 | Total |
| Program Services | 777205 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3059 | Total |
| Program Services | 3032 | ProgramServices |
| Fundraising | 27 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 431789 | Total |
| Program Services | 431789 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 92622 | Total |
| Management And General | 92622 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Educational | 263912 | 263912 | ||
| Training | 48917 | 48917 | ||
| Miscellaneous | 46016 | 3424 | 39169 | 3423 |
| Hospitality/meals/ent. | 36475 | 1552 | 30316 | 4607 |
| Field trips | 33502 | 33502 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 66806 | Total |
| Program Services | 66806 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9256113 | Total |
| Program Services | 7222100 | ProgramServices |
| Management And General | 1743069 | ManagementAndGeneral |
| Fundraising | 290944 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 198 | BOY |
| EOY | 200 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2061959 | BOY |
| EOY | 1863280 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 158296 | BOY |
| EOY | 208066 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3283968 | BOY |
| EOY | 3395173 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 50660 | BOY |
| EOY | 72668 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 13290366 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 4121470 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8392100 | BOY |
| EOY | 9168896 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2710659 | BOY |
| EOY | 2858924 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1041640 | BOY |
| EOY | 626744 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 318256 | BOY |
| EOY | 299327 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18017736 | BOY |
| EOY | 18493278 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 201002 | BOY |
| EOY | 289590 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6268491 | BOY |
| EOY | 6374517 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4561334 | BOY |
| EOY | 4345334 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 400208 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 82994 | BOY |
| EOY | 0 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11113821 | BOY |
| EOY | 11409649 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4029163 | BOY |
| EOY | 4061784 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 113935 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2874752 | BOY |
| EOY | 2907910 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6903915 | BOY |
| EOY | 7083629 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18017736 | BOY |
| EOY | 18493278 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
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
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2680354 | BeginningOfYearBalance |
| Contributions | 33158 | Contributions |
| Investment Earnings Or Losses | 128368 | InvestmentEarningsOrLosses |
| Other Expenditures | 64279 | OtherExpenditures |
| End Of Year Balance | 2777601 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2960941 | BeginningOfYearBalance |
| Contributions | 41240 | Contributions |
| Investment Earnings Or Losses | -240258 | InvestmentEarningsOrLosses |
| Other Expenditures | 81569 | OtherExpenditures |
| End Of Year Balance | 2680354 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.00000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.00000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1719620 | OtherCostOrOtherBasis |
| Book Value | 1719620 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 9548006 | OtherCostOrOtherBasis |
| Depreciation | 2760229 | Depreciation |
| Book Value | 6787777 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1953448 | OtherCostOrOtherBasis |
| Depreciation | 1291949 | Depreciation |
| Book Value | 661499 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 69292 | OtherCostOrOtherBasis |
| Depreciation | 69292 | Depreciation |
| Book Value | 0 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 9168896 | TotalOfBookValueLandBuildings |
| Total Revenue | 9378724 | TotalRevenue |
| Total Expenses | 9256113 | TotalExpenses |
| Excess Or Deficit For Year | 122611 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 57103 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 57103 | TotalAdjustments |
| Excess Or Deficit Per FS | 179714 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 9479159 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 57103 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 350 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | 42982 | OtherRevenues |
| Revenue Not Rptd F990 | 100435 | RevenueNotRptdF990 |
| Revenue Subtotal | 9378724 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 9378724 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 9299445 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 350 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 42982 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 43332 | ExpensesNotRptdF990 |
| Expenses Subtotal | 9256113 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 9256113 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part V, Line 4: | Description of Intended Use of Endowment Funds: | Permanently restricted net assets of $2,907,910 consist of a donor-restricted endowment fund, the income from which is to be used only for faculty salary, financial aid, professional development and camper assistance. |
| Part X: | Description of Uncertain Tax Positions Under FIN 48: | The School performed an evaluation of uncertain tax positions for the year ended August 31, 2010, 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. |
| Part XII, Line 2d - Other Adjustments: | Special events expense: 35775. Rental Expenses: 7207. | |
| Part XIII, Line 2d - Other Adjustments: | Special events expense: 35775. Rental Expenses: 7207. |
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 |
| Pub Via Broadcast Media Expln | The School annually admits students of any race, color, national and ethnic origin to all the rights, privileges and activities genrally accorded or made available to students at the School. The School does not discriminate on the basis of race, color, national and ethnic origin in administration of its educational and admissions policies, scholarship and loan programs, and athletic and other school administered programs. | PubViaBroadcastMediaExpln |
| 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 | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Auction Dinner | NameOfEvent1 |
| Gross Receipts Event1 | 265069 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 129727 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 135342 | GrossRevenueEvent1 |
| Food And Beverage Event1 | 18044 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 1500 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 122503 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 265069 | GrossReceiptsTotal |
| Charitable Contributions Total | 129727 | CharitableContributionsTotal |
| Gross Revenue Total Events | 135342 | GrossRevenueTotalEvents |
| Food And Beverage Total Events | 18044 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 1500 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 122503 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 142047 | DirectExpenseSummaryEvents |
| Net Income Summary | -6705 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Tuition Assistance | TypeOfGrant |
| Number Of Recipients | 88 | NumberOfRecipients |
| Amount Of Cash Grant | 1084496 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: All grants that the School gives out, are done in the form of financial grants which represent a reduction in the tuition and fees that are required to attend the School. Therefore, monitoring of this is quite efficient. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Compensation Survey | X | CompensationSurvey |
| 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
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Debbie Gibbs | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Base Compensation Filing Org | 208796 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 22255 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 10440 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 241491 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Interested Person | Loretta Caldwell | NameOfInterestedPerson |
| Relationship With Organization | Parent/Trustee | RelationshipWithOrganization |
| Type Of Assistance | Financial Aid to a dependent of Loretta Caldwell Amount $ 11000. | TypeOfAssistance |
Schedule M IRS990ScheduleM
Food Inventory FoodInventory
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 17898 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | Various items | Description |
| Number Of Contributions | 300 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 106272 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section A, line 8b | There are no other committees that can act on behalf of the Board. |
| Form 990, Part VI, Section B, line 11 | The full Board will do a general review of the 990 and the audit committee will do a thorough review prior to filing. |
| Form 990, Part VI, Section B, line 12c | Through the Board orientation done at the beginning of each academic year, a full explanation of this policy is reviewed. The Board is also made up of many current parents and this perspective also brings with it a constant oversight of the appropriateness of how Board members are not abusing or taking advantage of their role as Trustees. Finally, the School has legal counsel who is quite vigilant around these issues. Key employees are made aware of the conflict of interest policy on an annual basis during the board orientation and are held to the same standard as Trustees to assure they are not abusing or taking advantage of their role as a key employees. |
| Form 990, Part VI, Section B, line 15a | The Head Support and Review Committee annually reviews the Head's compensation package, and utilizes both local comparative statistics provided by the Association of Independent Schools of Greater Washington (AISGW) and The Association of Maryland Schools (AIMS) and national statistics provided by The National Association of Independent Schools (NAIS) based on size of school, and years of experience. A compensation package is then put into place for the Head of School. The full Board does not vote on this particular compensation, but does vote for an annual budget each year, which obviously incorporates this compensation package. There are no other individuals who would meet the criteria for Officer or key employee. |
| Form 990, Part VI, Section C, line 19 | The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
Comments