2011-06-01T10:37:11-05:00 2010-08-31 RSM MCGLADREY INC 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2009-09-01 540740278 THE GERMAN SCHOOL SOCIETY WASHINGTON DC GERM 3013654400 8617 CHATEAU DR POTOMAC MD 20854 Thomas Helbling 3013654400 2011-05-16 1 Bill Turco 3012963600 2009 2016-02-24 21:20:13Z SYBILLE YOUNG 8617 CHATEAU DR POTOMAC MD 20854 11786855 0 X WWW.DSWASHINGTON.ORG X 1972 MD EDUCATIONAL SCHOOL FOR NURSERY THROUGH GRADE 12. 9 9 157 40 0 0 832331 441309 8040483 8577958 468570 498744 116745 44053 9458129 9562064 137064 711097 0 5303665 5412008 0 0 2234767 2512181 7675496 8635286 1782633 926778 16981103 20310511 4997644 7495692 11983459 12814819 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. 0 0 6667659 711097 8577958 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. 675529 NURSERY SCHOOL (AGES 2 THROUGH 4): DEVELOPMENTAL AND EDUCATIONAL ACTIVITIES FOR APPROXIMATELY 75 STUDENTS. 280569 GERMAN LANGUAGE SCHOOL: PROGRAMS DEVELOP PROFICIENCY IN READING, WRITING, LISTENING AND CONVERSING IN GERMAN FOR APPROXIMATELY 500 STUDENTS. 7623757 1 1 0 0 0 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 35 0 1 157 1 0 1 GM 0 0 0 0 0 0 0 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X RICHARD BECKER GERMAN SCHOOL 3013654400 8617 CHATEAU DR POTOMAC MD 20854 SYBILLE YOUNG 2.00 X X 0 0 0 JUTTA FRANKFURTER 2.00 X X 0 0 0 rainer koehler 2.00 X X 0 0 0 niCOLETTA PICHARDO 2.00 X X 0 0 0 armin FIDLER 2.00 X 0 0 0 WINFRIED SOLF 2.00 X 0 0 0 ANJA CALDWELL 2.00 X 0 0 0 INGO BURGHARDT 2.00 X 0 0 0 RONALD GERSTE 2.00 X 0 0 0 WALDEMAR GRIES 40.00 X 0 0 0 RICHARD BECKER 40.00 X 41550 0 0 41550 0 0 0 0 0 0 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 7 39700 308614 92995 441309 TUITION & FEES 900099 6882280 6882280 AUXILIARY SERVICES 900099 1695678 1695678 8577958 486376 486376 2237159 2224791 12368 12368 12368 OTHER INCOME 900099 44053 44053 44053 9562064 8577958 0 542797 711097 711097 88175 72535 15640 4628374 3807326 821048 140530 116216 24314 230033 191758 38275 324896 262657 62239 86296 86296 32750 32750 79648 78833 815 21171 20734 437 145707 118901 26806 66405 66405 1044135 1044135 90215 85551 4664 3109 3109 253492 253492 54440 54440 EDUCATIONAL COSTS 379439 376370 3069 FOOD 136655 125357 11298 SWIMMING POOL 43739 43739 RECRUITMENT 36817 35586 1231 DUES & SUBSCRIPTIONS 25026 25026 13137 11444 1693 8635286 7623757 1011529 0 1069407 668024 5431183 5936168 550547 307121 41999 47092 38094 62985 9519055 2341036 3977049 7178019 2224791 2186492 3648033 3924610 16981103 20310511 183981 875477 4813663 5003831 1616384 4997644 7495692 X 8339026 8896309 3644433 3918510 11983459 12814819 16981103 20310511 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3644433 431549 157472 3918510 3372480 356836 84883 3644433 1.00000 1 0 2269771 195065 2074706 963243 818795 144448 6286041 1327176 4958865 7178019 BENEFICIAL INTEREST IN PERPETUAL TRUST 3918510 OTHER ASSETS 6100 3924610 9562064 8635286 926778 -95418 -95418 831360 11233094 2477545 -95418 2382127 8850967 711097 711097 9562064 10401734 2477545 2477545 7924189 711097 711097 8635286 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. 1 1 1 POLICY IS PUBLICIZED THROUGH PRINTED MATERIALS AND PERIODIC ADVERTISEMENTS. 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 financial aid 248 711097 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: 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. 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.