2011-04-05T11:56:03-05:00 2010-08-31 RAFFA PC 1899 L STREET NW SUITE 900 WASHINGTON DC 20036 990 2009-09-01 521220544 Lowell School LOWE 2025772000 1640 Kalmia Road Washington DC 20012 Debbie Gibbs 2025772000 2011-04-05 1 2028225000 2009 2016-02-24 21:20:13Z Jennafer Kwait 1640 Kalmia Road Washington DC 20012 10450028 0 X www.lowellschool.org X 1981 DC Educational program serving pre-kindergarten through 6th grade children. 26 26 177 75 0 0 626658 787834 8716736 8399680 158489 129771 80657 61439 9582540 9378724 1111698 1084496 0 6005617 5869273 0 290944 2248534 2302344 9365849 9256113 216691 122611 18017736 18493278 11113821 11409649 6903915 7083629 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. 0 0 7222100 1084496 8399680 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. 7222100 1 1 0 0 0 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 27 0 1 177 1 0 0 0 0 0 1 1 0 0 0 26 26 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 X The School 2025772000 1640 Kalmia Road Washington DC 20012 Jennafer Kwait 2.00 X X 0 0 0 Cathy Creech 2.00 X X 0 0 0 Chris Hart 1.00 X X 0 0 0 Paul Ameer 1.00 X X 0 0 0 Louellen Stedman 1.00 X X 0 0 0 Loretta Caldwell 1.00 X X 0 0 0 Tracy Ballard 1.00 X 0 0 0 Melissa Bianchi 1.00 X 0 0 0 Wendy Cividandes 1.00 X 0 0 0 Jeff Davis 1.00 X 0 0 0 Jennifer Fairfax 1.00 X 0 0 0 Chris Ginter 1.00 X 0 0 0 Willa Hennigan 1.00 X 0 0 0 Eve Howard 1.00 X 0 0 0 Caroline James 1.00 X 0 0 0 Brian Joseph 1.00 X 0 0 0 Ann Kappler 1.00 X 0 0 0 Maria Markham 1.00 X 0 0 0 Wendy McGrath 1.00 X 0 0 0 Chuck Miller 1.00 X 0 0 0 Jill Morningstar 1.00 X 0 0 0 Elizabeth Mumford 1.00 X 0 0 0 William Pecau 1.00 X 0 0 0 Jay Rapp 1.00 X 0 0 0 Jessica Rosenbaum 1.00 X 0 0 0 Paulette Saunders 1.00 X 95880 0 4334 Jeff Sindler 1.00 X 0 0 0 Fred Walls 1.00 X 0 0 0 Debbie Gibbs 60.00 X 231051 0 10440 Doug Odom 40.00 X 78498 0 3561 Walter Ailes - thru 0610 32.00 X 61199 0 2754 466628 0 21089 1 0 1 0 0 129727 658107 124170 787834 Tuition and fees 900099 7344886 7344886 Auxiliary program fees 900099 1054794 1054794 8399680 124832 124832 41418 7207 34211 34211 34211 926989 922050 4939 4939 4939 135342 129727 142047 -6705 -6705 Other income 900099 26685 26685 Insurance claim income 900099 7248 7248 33933 9378724 8399680 0 191210 1084496 1084496 491372 186496 291501 13375 4323789 3319675 805022 199092 218402 167605 40744 10053 453657 343306 90050 20301 382053 284244 80312 17497 7087 7087 80545 80545 97351 97351 34178 34178 149396 38477 88350 22569 133484 133484 777205 777205 3059 3032 27 431789 431789 92622 92622 Educational 263912 263912 Training 48917 48917 Miscellaneous 46016 3424 39169 3423 Hospitality/meals/ent. 36475 1552 30316 4607 Field trips 33502 33502 66806 66806 9256113 7222100 1743069 290944 198 200 2061959 1863280 158296 208066 3283968 3395173 50660 72668 13290366 4121470 8392100 9168896 2710659 2858924 1041640 626744 318256 299327 18017736 18493278 201002 289590 6268491 6374517 4561334 4345334 400208 82994 0 11113821 11409649 X 4029163 4061784 113935 2874752 2907910 6903915 7083629 18017736 18493278 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2680354 33158 128368 64279 2777601 2960941 41240 -240258 81569 2680354 0.00000 1.00000 0.00000 0 0 1719620 1719620 9548006 2760229 6787777 1953448 1291949 661499 69292 69292 0 9168896 9378724 9256113 122611 57103 57103 179714 9479159 57103 350 42982 100435 9378724 0 9378724 9299445 350 42982 43332 9256113 0 9256113 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. 1 1 1 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. 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Auction Dinner 265069 129727 135342 18044 1500 122503 265069 129727 135342 18044 1500 122503 142047 -6705 1 Tuition Assistance 88 1084496 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: 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. X X X 0 0 0 0 0 0 0 0 0 Debbie Gibbs 208796 0 0 0 22255 0 10440 0 0 0 241491 0 0 0 Loretta Caldwell Parent/Trustee Financial Aid to a dependent of Loretta Caldwell Amount $ 11000. X 1 17898 FMV X Various items 300 106272 FMV 0 0 0 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.