DEUTSCHER SCHULVEREIN WASHINGTON D C: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- DEUTSCHER SCHULVEREIN WASHINGTON D C (EIN 54-0740278)
- Tax period
- 2009-09-01 to 2010-08-31
- Filed
- 2011-06-01
- IRS object ID
- 201141529349300609
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-06-01T10:37:11-05:00 | 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 | RSM MCGLADREY INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9737 WASHINGTONIAN BLVD 400 | AddressLine1 |
| City | GAITHERSBURG | City |
| State | MD | State |
| ZIP Code | 208787340 | 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 | 540740278 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE GERMAN SCHOOL SOCIETY WASHINGTON DC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GERM | NameControl |
| Phone | 3013654400 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8617 CHATEAU DR | AddressLine1 |
| City | POTOMAC | City |
| State | MD | State |
| ZIP Code | 20854 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Thomas Helbling | Name |
| Title | TREASURER | Title |
| Phone | 3013654400 | Phone |
| Date Signed | 2011-05-16 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Bill Turco | Name |
| Phone | 3012963600 | 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 | SYBILLE YOUNG | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8617 CHATEAU DR | AddressLine1 |
| City | POTOMAC | City |
| State | MD | State |
| ZIP Code | 20854 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 11786855 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.DSWASHINGTON.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1972 | YearFormation |
| State Legal Domicile | MD | StateLegalDomicile |
| Activity Or Mission Description | EDUCATIONAL SCHOOL FOR NURSERY THROUGH GRADE 12. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 157 | TotalNbrEmployees |
| Total Nbr Volunteers | 40 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 832331 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 441309 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 8040483 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 8577958 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 468570 | InvestmentIncomePriorYear |
| Investment Income Current Year | 498744 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 116745 | OtherRevenuePriorYear |
| Other Revenue Current Year | 44053 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 9458129 | TotalRevenuePriorYear |
| Total Revenue Current Year | 9562064 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 137064 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 711097 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 5303665 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 5412008 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2234767 | OtherExpensePriorYear |
| Other Expenses Current Year | 2512181 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 7675496 | TotalExpensesPriorYear |
| Total Expenses Current Year | 8635286 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1782633 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 926778 | RevenuesLessExpensesCY |
| Total Assets BOY | 16981103 | TotalAssetsBOY |
| Total Assets EOY | 20310511 | TotalAssetsEOY |
| Total Liabilities BOY | 4997644 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 7495692 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 11983459 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 12814819 | NetAssetsOrFundBalancesEOY |
| Mission Description | The German School Washington, D.C. offers its students a challenging, multi-lingual and cross-cultural learning environment, as well as a strong community committed to social and personal responsibility, integrity, diversity, respect and autonomy. Its teaching philosophy incorporates technological, scientific, cultural, social and pedagogical developments to help students meet high expectations, reach their fullest potential and become mature global citizens. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 6667659 | Expense |
| Grants | 711097 | Grants |
| Revenue | 8577958 | Revenue |
| Description | Grades Kindergarten through 12 has a fully accredited pulic school curriculum which meets the standards estabilshed in Germany and approved by the state of Maryland (Appr # 3350). There are approximately 552 students. 15 teachers were provided by the Geman government at no cost to the school. The value of services was estimated to be $1,460,102. The German government transferred to the school the rights to use its building free of charge. The fair market value is estimated at $1,017,443. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 675529 | Expense |
| Description | NURSERY SCHOOL (AGES 2 THROUGH 4): DEVELOPMENTAL AND EDUCATIONAL ACTIVITIES FOR APPROXIMATELY 75 STUDENTS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 280569 | Expense |
| Description | GERMAN LANGUAGE SCHOOL: PROGRAMS DEVELOP PROFICIENCY IN READING, WRITING, LISTENING AND CONVERSING IN GERMAN FOR APPROXIMATELY 500 STUDENTS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 7623757 | 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 | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | 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 | 0 | 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 | 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 | 35 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 157 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 1 | ForeignFinancialAccount |
| Name Of Foreign Country | GM | NameOfForeignCountry |
| 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 |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | 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 | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | 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 | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MD | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RICHARD BECKER GERMAN SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3013654400 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8617 CHATEAU DR | AddressLine1 |
| City | POTOMAC | City |
| State | MD | State |
| ZIP Code | 20854 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| SYBILLE YOUNG | ||||||
| PRESIDENT | 2.00 | X | X | 0 | 0 | 0 |
| JUTTA FRANKFURTER | ||||||
| VICE PRESIDENT | 2.00 | X | X | 0 | 0 | 0 |
| rainer koehler | ||||||
| TREASURER | 2.00 | X | X | 0 | 0 | 0 |
| niCOLETTA PICHARDO | ||||||
| SECRETARY | 2.00 | X | X | 0 | 0 | 0 |
| armin FIDLER | ||||||
| bOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| WINFRIED SOLF | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| ANJA CALDWELL | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| INGO BURGHARDT | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| RONALD GERSTE | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| WALDEMAR GRIES | ||||||
| PRINCIPAL | 40.00 | X | 0 | 0 | 0 | |
| RICHARD BECKER | ||||||
| BUSINESS MANAGER | 40.00 | X | 41550 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 41550 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | 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 |
|---|---|---|---|---|---|
| Capital Maintenance | |||||
| 433 G East Diamond Ave | gaithersburg | MD | 20877 | cleaning contractor | 259574 |
| GEIER BROWN RENFROW ARCHITECTS | |||||
| 901 N PITT ST SUITE 300 | ALEXANDRIA | VA | 22314 | ARCHITECTURE | 176875 |
| APEX COMPANIES LLC | |||||
| PO BOX 1443 | baltimore | MD | 212034443 | Asbestos cleaning | 162500 |
| Whiting Turner | |||||
| P O BOX 17596 | baltimore | MD | 212863048 | construction | 133702 |
| JFW | |||||
| 18310 Montgonery Village Ave 450 | gaithersburg | MD | 20879 | Project management | 131691 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 7 | NumberOfContractorsGT100K |
| Membership Dues | 39700 | MembershipDues |
| Government Grants | 308614 | GovernmentGrants |
| All Other Contributions | 92995 | AllOtherContributions |
| Total Contributions | 441309 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION & FEES | 900099 | 6882280 | 6882280 |
| AUXILIARY SERVICES | 900099 | 1695678 | 1695678 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 8577958 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 486376 | TotalRevenueColumn |
| Exclusion | $486,376 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2237159 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2224791 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 12368 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 12368 | TotalRevenueColumn |
| Exclusion | $12,368 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 44053 | TotalRevenueColumn |
| Exclusion | $44,053 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 44053 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9562064 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8577958 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $542,797 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 711097 | Total |
| Program Services | 711097 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 88175 | Total |
| Program Services | 72535 | ProgramServices |
| Management And General | 15640 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4628374 | Total |
| Program Services | 3807326 | ProgramServices |
| Management And General | 821048 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 140530 | Total |
| Program Services | 116216 | ProgramServices |
| Management And General | 24314 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 230033 | Total |
| Program Services | 191758 | ProgramServices |
| Management And General | 38275 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 324896 | Total |
| Program Services | 262657 | ProgramServices |
| Management And General | 62239 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 86296 | Total |
| Program Services | 86296 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32750 | Total |
| Program Services | 32750 | ProgramServices |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 79648 | Total |
| Program Services | 78833 | ProgramServices |
| Management And General | 815 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21171 | Total |
| Program Services | 20734 | ProgramServices |
| Management And General | 437 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 145707 | Total |
| Program Services | 118901 | ProgramServices |
| Management And General | 26806 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 66405 | Total |
| Program Services | 66405 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1044135 | Total |
| Program Services | 1044135 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 90215 | Total |
| Program Services | 85551 | ProgramServices |
| Management And General | 4664 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3109 | Total |
| Program Services | 3109 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 253492 | Total |
| Program Services | 253492 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 54440 | Total |
| Program Services | 54440 | ProgramServices |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| EDUCATIONAL COSTS | 379439 | 376370 | 3069 |
| FOOD | 136655 | 125357 | 11298 |
| SWIMMING POOL | 43739 | 43739 | |
| RECRUITMENT | 36817 | 35586 | 1231 |
| DUES & SUBSCRIPTIONS | 25026 | 25026 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13137 | Total |
| Program Services | 11444 | ProgramServices |
| Management And General | 1693 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8635286 | Total |
| Program Services | 7623757 | ProgramServices |
| Management And General | 1011529 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1069407 | BOY |
| EOY | 668024 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5431183 | BOY |
| EOY | 5936168 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 550547 | BOY |
| EOY | 307121 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 41999 | BOY |
| EOY | 47092 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 38094 | BOY |
| EOY | 62985 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 9519055 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2341036 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3977049 | BOY |
| EOY | 7178019 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2224791 | BOY |
| EOY | 2186492 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3648033 | BOY |
| EOY | 3924610 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16981103 | BOY |
| EOY | 20310511 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 183981 | BOY |
| EOY | 875477 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4813663 | BOY |
| EOY | 5003831 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 1616384 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4997644 | BOY |
| EOY | 7495692 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8339026 | BOY |
| EOY | 8896309 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3644433 | BOY |
| EOY | 3918510 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11983459 | BOY |
| EOY | 12814819 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16981103 | BOY |
| EOY | 20310511 | 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 | 3644433 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 431549 | InvestmentEarningsOrLosses |
| Other Expenditures | 157472 | OtherExpenditures |
| End Of Year Balance | 3918510 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 3372480 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 356836 | InvestmentEarningsOrLosses |
| Other Expenditures | 84883 | OtherExpenditures |
| End Of Year Balance | 3644433 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 1 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2269771 | OtherCostOrOtherBasis |
| Depreciation | 195065 | Depreciation |
| Book Value | 2074706 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 963243 | OtherCostOrOtherBasis |
| Depreciation | 818795 | Depreciation |
| Book Value | 144448 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6286041 | OtherCostOrOtherBasis |
| Depreciation | 1327176 | Depreciation |
| Book Value | 4958865 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 7178019 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| BENEFICIAL INTEREST IN PERPETUAL TRUST | 3918510 |
| OTHER ASSETS | 6100 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 3924610 | TotalBookValueOtherAssets |
| Total Revenue | 9562064 | TotalRevenue |
| Total Expenses | 8635286 | TotalExpenses |
| Excess Or Deficit For Year | 926778 | ExcessOrDeficitForYear |
| Other | -$95,418 | OtherAmount |
| Total Adjustments | -95418 | TotalAdjustments |
| Excess Or Deficit Per FS | 831360 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 11233094 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 2477545 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | -95418 | OtherRevenues |
| Revenue Not Rptd F990 | 2382127 | RevenueNotRptdF990 |
| Revenue Subtotal | 8850967 | RevenueSubtotal |
| Other Revenues Not Included | 711097 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 711097 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 9562064 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 10401734 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 2477545 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 2477545 | ExpensesNotRptdF990 |
| Expenses Subtotal | 7924189 | ExpensesSubtotal |
| Other Expenses Not Included | 711097 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 711097 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 8635286 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part V, Line 4: | Description of Intended Use of Endowment Funds: | The School is a primary beneficiary of the Herta M. Mueller Trust (the Trust), which is a perpetual trust. Under the terms of the Trust, the School is entitled to the income generated from the Trust assets for "promoting the study of German language and literature and linguistics, as well as to support the educational program of the School." |
| Part X: | Description of Uncertain Tax Positions Under FIN 48: | The School adopted the accounting standard on accounting for uncertainty in income taxes (FASB ASC Topic 740-10), which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the School may recognize the tax benefit from an uncertain tax position only if it is more-likely-than-not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. Management evaluated the School's tax positions and concluded that the School had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. The School files income tax returns in the U.S. federal jurisdiction. With few exceptions, the School is no longer subject to income tax examinations by the U.S. federal, state or local tax authorities for years before 2007. |
| Part XI, Line 8 - Other Adjustments: | gain (loss) on foreign exchange: -95418. | |
| Part XII, Line 2d - Other Adjustments: | gain (loss) on foreign exchange: -95418. | |
| Part XII, Line 4b - Other Adjustments: | financial aid netted for financial statement presentation: 711097. | |
| Part XIII, Line 4b - Other Adjustments: | financial aid netted for financial statement presentation: 711097. |
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 | POLICY IS PUBLICIZED THROUGH PRINTED MATERIALS AND PERIODIC ADVERTISEMENTS. | 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 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 | financial aid | TypeOfGrant |
| Number Of Recipients | 248 | NumberOfRecipients |
| Amount Of Cash Grant | 711097 | 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: PARENTS REQUESTING SCHOLARHSIP ASSISTANCE COMPLETE AND FILE AN APPLICATION, INCLUDING FINANCIAL INFORMATION, WITH THE SCHOOL. ONCE ELIGIBILITY IS ESTABLISHED, SPECIFIC DOLLAR AMOUNTS ARE RECOMMENDED FOR EACH STUDENT BASED UPON A STANDARDIZED CHART. THE DOLLAR AMOUNTS ARE THEN REVIEWED BY THE FINANCIAL AID COMMITTEE. THE SCHOOL THEN FINALIZES THE AMOUNT OF SCHOLARSHIP AID TO BE GIVEN TO EACH CHILD. In addition to needs based financial aid, the School Provides longevity discounts that are provide to families that have been with the school for specific amounts of time: 6+ years 20% discount, 11+ years 30% discount. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section A, line 6 | One parent or one guardian must be a member of the Society in order for his/her child(ren) to be enrolled in the school or preschool. Membership in the Society shall be open to any natural person who (a)is at least 18 years of age, (b)generally has an adequate command of the German language, (c)is in agreement with the Society's purpose as provided in 2 of the Bylaws, (d)pays a membership fee. In order to be a member of the Society, a person shall be required to fulfill the obligations of membership that pertain to him/her and to accept all school regulations in force at the time. (2) Any legal entity or natural person may be appointed as a sponsoring member of the Society with the right to vote. The person shall pay membership dues in an amount to be agreed upon with the Board of Directors. A sponsoring member may not be elected as an officer in the Society. A legal entity may send a representative who generally has an adequate command of the German language and is eligible to vote to Membership Meetings. |
| Form 990, Part VI, Section A, line 7a | Each member votes to elect the board of the school. |
| Form 990, Part VI, Section A, line 7b | The duties of the Membership Meeting are: (1) To adopt the minutes of the previous Membership Meeting; (2) To receive the report of the Chair of the Board of Directors; (3) To receive the report of the Principal; (4) To receive the report of the Chair of the Parent's Association; (5) To receive the report of the auditor; (6) To vote on the financial management and the annual statement of accounts for the preceding fiscal year; (7) To vote on giving the Board formal approval for its actions [for the preceding fiscal year]; (8) To vote on the budget proposal presented by the Board for the new fiscal year; (9) To vote on taking out a loan, unless the Board of Directors is authorized to make this decision pursuant to Sec. 20 (2) 5. of the Bylaws; (10) To vote on the amount of membership dues; (11) To vote on any proposals of the Board the text of which was sent to the members with the invitation to the Membership Meeting at least three weeks prior to the Membership Meeting. Proposals of the Board that are submitted at a later date may be debated or voted upon only with the approval of a majority of the members present; (12) To vote on any proposals submitted by members which were received in writing by the Board at least ten days prior to the date of the Membership Meeting; (13) To vote on any amendments or supplements to the Bylaws; (14) To vote on the Rules of Procedure of the School Society; (15) To elect members of the Board of Directors; (16) To elect the auditor; (17) To vote on any appointments of honorary members; (18) To vote on appeals against exclusion in accordance with Sec. 7 (2) of the Bylaws. |
| Form 990, Part VI, Section B, line 11 | The German School reviews the tax form 990 that is prepared by the CPA firm. It is initially reviewed by the senior accounting staff and once this review is complete, it is passed along to the governing Board of Directors for approval. Once the Board of Directors has completed the final review and approved the tax form, the Form 990 is signed by the school officials and filed with the IRS. |
| Form 990, Part VI, Section B, line 12c | The German School takes steps to insure that there are no conflict of interest violations by: 1) making sure that no employees or Members of the Board of Directors serve as managers or hold any financial interest in any organizations that do business with the school, 2) the school does not allow any employees or members of the board of Directors to use the school facility or vehicles for personal usage, and 3) the school encourages all employees to disclose any conflicts of interest violations directly to the head of school. |
| Form 990, Part VI, Section B, line 15 | The German School Board of Directors determines the salary of key management and officers. These salaries are determined by looking at comparable salaries of other schools and positions in the area, history of pay rates for the positions, and by the examination of the school's approved budget. |
| Form 990, Part VI, Section C, line 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. |
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