BETA

CHILDRENS GUILD LTD: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
CHILDRENS GUILD LTD (EIN 47-1095684)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-13
IRS object ID
202621339349300022
Schema version
2024v5.5
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

FieldValueIRS element (for citing)
Return2026-05-13T08:24:04-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN872525370PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CITRIN COOPERMAN ADVISORS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line111155 RED RUN BLVD STE 410AddressLine1Txt
CityOWINGS MILLSCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21117ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN471095684EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHILDREN'S GUILD LTDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHILBusinessNameControlTxt
Phone4104443800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16802 MCCLEAN BLVDAddressLine1Txt
CityBALTIMORECityNm
State AbbreviationMDStateAbbreviationCd
ZIP21234ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJENNY LIVELLIPersonNm
Person TitleCHIEF EXECUTIVE OFFICERPersonTitleTxt
Phone4104443800PhoneNum
Signature2026-05-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDOUGLAS RUSSENBERGERPreparerPersonNm
PTINP01338068PTIN
Phone4104159700PhoneNum
Preparation2026-05-12PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1THE CHILDREN'S GUILD PUBLIC CHARTER SCHOOL DC CAMPUSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerJENNY LIVELLIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line16802 MCCLEAN BLVDAddressLine1Txt
CityBALTIMORECityNm
State AbbreviationMDStateAbbreviationCd
ZIP21234ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$13,499,354GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.TCGDC.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2014FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionTO USE THE PHILOSOPHY OF TRANSFORMATION EDUCATION TO PREPARE SPECIAL NEEDS AND GENERAL EDUCATION STUDENTS FOR COLLEGE, CAREER READINESS, AND CITIZENSHIP IN THEIR COMMUNITY BY DEVELOPING IN THEM CRITICAL THINKING AND CREATIVE PROBLEM SOLVING SKILLS, SELF-DISCIPLINE, AND A COMMITMENT TO SERVE A CAUSE LARGER THAN THEMSELVES.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$896,199PYContributionsGrantsAmt
CY Contributions Grants$676,657CYContributionsGrantsAmt
PY Program Service Revenue$10,387,720PYProgramServiceRevenueAmt
CY Program Service Revenue$12,806,721CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$22,174PYOtherRevenueAmt
CY Other Revenue$15,976CYOtherRevenueAmt
PY Total Revenue$11,306,093PYTotalRevenueAmt
CY Total Revenue$13,499,354CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$12,060,078PYOtherExpensesAmt
CY Other Expenses$11,691,498CYOtherExpensesAmt
PY Total Expenses$12,060,078PYTotalExpensesAmt
CY Total Expenses$11,691,498CYTotalExpensesAmt
PY Revenues Less Expenses-$753,985PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,807,856CYRevenuesLessExpensesAmt
Total Assets BOY$11,799,210TotalAssetsBOYAmt
Total Assets EOY$12,271,941TotalAssetsEOYAmt
Total Liabilities BOY$8,981,341TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,646,216TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,817,869NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,625,725NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE CHILDREN'S GUILD DISTRICT OF COLUMBIA PUBLIC CHARTER SCHOOL'S MISSION IS TO USE THE PHILOSOPHY OF TRANSFORMATION EDUCATION TO PREPARE SPECIAL NEEDS AND GENERAL EDUCATION STUDENTS FOR COLLEGE, CAREER READINESS, AND CITIZENSHIP IN THEIR COMMUNITY BY DEVELOPING IN THEM CRITICAL THINKING AND CREATIVE PROBLEM SOLVING SKILLS, SELF-DISCIPLINE AND A COMMITMENT TO SERVE A CAUSE LARGER THAN THEMSELVES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$9,930,768ExpenseAmt
Revenue$12,822,697RevenueAmt
DescTHE CHILDREN'S GUILD PUBLIC CHARTER SCHOOL OPENED ITS DOORS IN WASHINGTON, DC IN SEPTEMBER 2015. OUR SCHOOL VALUES THE UNIQUE TALENTS OF YOUR CHILD. WE OFFER A PERSONALIZED LEARNING ENVIRONMENT. THE CHILDREN'S GUILD'S PHILOSOPHY OF TRANZED DEVELOPS CARING, COMMITTED AND CONTRIBUTING YOUNG PEOPLE FOR A CAUSE BIGGER THAN THEMSELVES. THE CULTURE OF OUR SCHOOL IS REINFORCED THROUGHOUT OUR SCHOOL GOALS, CURRICULUM, ENVIRONMENT AND SYSTEMS. AT THE HEART IS OUR STUDENT CENTERED APPROACH TO TEACHING AND LEARNING WHERE OUR PRINCIPLES ARE GUIDED BY THE WAY WE THINK, ACT, CARE AND REFLECT.Desc
Total Program Service Expenses$9,930,768TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JENNY LIVELLIBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4104443800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16802 MCCLEAN BLVDAddressLine1Txt
CityBALTIMORECityNm
State AbbreviationMDStateAbbreviationCd
ZIP21234ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ROBERT SEABROOKS
BOARD CHAIR1.00Yes (X)Yes (X)$0$0$0
RODERICK E THOMPSON ESQ
DIRECTOR1.00Yes (X)$0$0$0
TIPHANIE EDWARDS
DIRECTOR1.00Yes (X)$0$0$0
JESSICA RIOS
DIRECTOR1.00Yes (X)$0$0$0
NINA LATTIMORE
DIRECTOR1.00Yes (X)$0$0$0
MAYRA D FIGUEROA-CLARK
DIRECTOR1.00Yes (X)$0$0$0
ANGELO WONG III
DIRECTOR1.00Yes (X)$0$0$0
JENNY LIVELLI
CHIEF EXECUTIVE OFFICER1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
THE CHILDREN'S GUILD INC
6802 MCCLEAN BLVDBALTIMOREMD21234MANAGEMENT SERVICES$1,495,392
2146 24TH PLACE B & B LLC
2612 28TH STREET NEWASHINGTONDC20018RENT$1,426,754
FALCON TRANSPORT
8855 ANNAPOLIS RD STE 205LANHAMMD20706TRANSPORTATION SERVICES$722,121
LUNCHERAS DI SI LLC
703 EDGEWOOD ST NEWASHINGTONDC20017FOOD SERVICE$362,491
SQB LLC
2612 28TH STREET NEWASHINGTONDC20018RENT$211,496
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K8CntrctRcvdGreaterThan100KCnt
Government Grants$676,657GovernmentGrantsAmt
Total Contributions$676,657TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPER PUPIL REVENUEDesc
Business611110BusinessCd
Total Revenue Column$12,806,721TotalRevenueColumnAmt
Related Or Exempt Func Income$12,806,721RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$12,806,721TotalProgramServiceRevenueAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,976TotalRevenueColumnAmt
Related Or Exempt Func Income$15,976RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$15,976OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,499,354TotalRevenueColumnAmt
Related Or Exempt Func Income$12,822,697RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$1,619,922TotalAmt
Management And General$1,619,922ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$29,720TotalAmt
Program Services$5,926ProgramServicesAmt
Management And General$23,794ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$119,343TotalAmt
Program Services$23,794ProgramServicesAmt
Management And General$95,549ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$163,487TotalAmt
Program Services$163,487ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$118,249TotalAmt
Program Services$118,249ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$142,316TotalAmt
Program Services$142,316ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$65,622TotalAmt
Program Services$65,622ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,720,737TotalAmt
Program Services$1,720,737ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$25,836TotalAmt
Program Services$25,836ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$21,465TotalAmt
Management And General$21,465ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$378,418TotalAmt
Program Services$378,418ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$46,672TotalAmt
Program Services$46,672ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SHARED EMPLOYEE COSTS$5,966,118$5,966,118$0
TRANSPORTATION AND FIEL$737,857$737,857$0
EDUCATION$535,736$535,736$0

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$11,691,498TotalAmt
Program Services$9,930,768ProgramServicesAmt
Management And General$1,760,730ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,655,519BOYAmt
EOY$4,375,404EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$900,903BOYAmt
EOY$879,494EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$6,775BOYAmt
EOY$5,970EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,997,229LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,986,023LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,389,622BOYAmt
EOY$2,011,206EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$5,846,391BOYAmt
EOY$4,999,867EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$11,799,210BOYAmt
EOY$12,271,941EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$544,513BOYAmt
EOY$465,540EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$8,436,828BOYAmt
EOY$7,180,676EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$8,981,341BOYAmt
EOY$7,646,216EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,817,869BOYAmt
EOY$4,625,725EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,817,869BOYAmt
EOY$4,625,725EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,799,210BOYAmt
EOY$12,271,941EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,807,856ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,455,410OtherCostOrOtherBasisAmt
Depreciation$3,444,204DepreciationAmt
Book Value$2,011,206BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$541,819OtherCostOrOtherBasisAmt
Depreciation$541,819DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,011,206TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
SECURITY DEPOSITS$185,000
RIGHT OF USE ASSETS$4,814,867
FieldValueIRS element (for citing)
Total Book Value Other Assets$4,999,867TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DUE TO RELATED ENTITIES$65,226
OPERATING LEASE LIABILITY$7,115,450
FieldValueIRS element (for citing)
Total Liability$7,180,676TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$13,499,354TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$13,499,354RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$13,499,354TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$11,691,498TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$11,691,498ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$11,691,498TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships Recs0MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE ORGANIZATION MAINTAINS COMPLIANCE WITH ALL POLICIES REGARDING RACIAL DISCRIMINATION AS REQUIRED BY THE DISTRICT OF COLUMBIA. THESE POLICIES ARE INCLUDED IN VARIOUS PRINT MEDIA WHICH IS DISTRIBUTED DURING THE REGISTRATION PROCESS.
SCHEDULE E, PART I, LINE 4THE ORGANIZATION DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL ASSISTANCE - IT IS A PUBLIC CHARTER SCHOOL.
SCHEDULE E, PART I, LINE 6THE ORGANIZATION RECEIVES A STUDENT ALLOCATION FROM THE DISTRICT OF COLUMBIA, AS WELL AS FEDERAL ENTITLEMENT FUNDING. THE STUDENT ALLOCATION IS ON A PER-PUPIL BASIS AND INCLUDES ACADEMIC YEAR FUNDING, SPECIAL EDUCATION FUNDING, AND A FACILITIES ALLOWANCE.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3JENNY LIVELLI IS AN EMPLOYEE OF THE THE CHILDREN'S GUILD, INC., WHICH PROVIDES SERVICES TO CHILDREN'S GUILD, LTD VIA A MANAGEMENT AGREEMENT. JENNY LIVELLI SERVICES TO THE ORGANIZATION INCLUDE ESTABLISHING THE ORGANIZATIONS PROGRAMS, OBTAINING FINANCING AND PERFORMING MANAGEMENT AND GENERAL SUPERVISION OF EXEMPT ACTIVITIES ON THE ORGANIZATIONS BEHALF. JENNY LIVELLI HAS REPORTABLE COMPENSATION PAID BY THE CHILDREN'S GUILD INC. THE MANAGEMENT COMPANY, OF $402,427 HER SERVICES RENDERED TO THE ORGANIZATION AS WELL AS ORGANIZATIONS RELATED TO THE CHILDREN'S GUILD INC. JENNY LIVELLI DOES NOT RECIEVE ANY DIRECT COMPENSATION FOR HER ROLES PERFORMED FOR THE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM FROM INFORMATION PROVIDED BY FINANCE STAFF OF THE GUILD. THE BOARD REVIEWS THE FORM 990 BEFORE IT IS SUBMITTED FOR THE PRESIDENT'S REVIEW AND SIGNATURE.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD OF DIRECTORS REQUIRES BOARD MEMBERS TO SUBMIT AND SIGN AN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT AND THE BOARD REVIEWS AND APPROVES ALL TRANSACTIONS WITH BOARD MEMBERS TO ENSURE ANY TRANSACTIONS WERE REASONABLE AND APPROPRIATE BASED UPON THE BUSINESS AND FINANCIAL OBJECTIVES INVOLVED.
FORM 990, PART VI, SECTION C, LINE 19ALL ARE AVAILABLE FOR INSPECTION AT OUR ADMINISTRATIVE OFFICES AT 6802 MCCLEAN BOULEVARD IN BALTIMORE.

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