Apple Tree Early Learning Public Charter School

“The chief operating officer reviews the draft form 990 information tax return, as prepared by the accountants/auditors. Once reviewed, the 990 tax return is forwarded to the finance committee for review and they recommend it to the full board of directors for acceptance. Once approved by the full board, the 990 tax return is executed by the board chair/ceo and president.”

“The conflict of interest policy is constantly monitored by administration personnel and the board of directors through review and approval procedures. Annually board members and staff complete a conflict of interest disclosure form identifying any relationships or circumstances which the board or staff member believes could contribute to a conflict of interest. Procedures; a.prior to board action on a contract or other transaction involving a conflict of interest, a board member having a conflict of interest shall disclose all facts material to the conflict or interest. Such disclosures shall be reflected in the minutes of the meeting. B.a person who has a conflict of interest shall not participate in the decision except to disclose material facts and to respond to questions. C.the person having a conflict of interest may not vote on the contract or transaction. D.staff members who have a conflict of interest with respect to a contract or transaction that is not the subject of board action shall disclose to the board chair any such conflict of interest. That staff member shall refrain from any action that may affect the school's participation in such contract or transaction. In the event it is not entirely clear that a conflict of interest exists, the individual with the potential conflict shall disclose the circumstances to the board chair.”

“The governance committee of the board of directors reviews the chief of schools compensation using comparability data and they contemporaneously document the deliberation and their recommendation to the full board. The compensation of the chief of schools for the next school year is then discussed, finalized and approved by the board.”

“All governing documents, policies and financial statements are forwarded to the district of columbia public charter school board which provides oversight and distribution of relevant information to the public. The form 990 is made available to the general public upon request. In addition, the 990 information tax return is available for public inspection on guidestar.”

“Of the twenty-five volunteers, eleven represent board members that served during the year.”

“The charter school is open to any washington, dc child in pre-school and pre-kindergarten and admission is free. The charter school currently serves 544 children at five public charter preschool campuses across the district and each campus is rated a tier i. In 2020, the charter school successfully concluded its fifteen-year charter review with its authorizer, the dc public charter school board, and received a charter renewal for an additional fifteen years. The charter school utilizes the comprehensive and evidence-based every child ready instructional model that was developed by appletree institute for education innovation with the assistance of an investing in innovation (i3) grant from the us department of education. The model builds language, literacy, and memory skills using regular assessments and data outcomes throughout the school year. Emphasis is placed on student growth, differentiated by an individual student's baseline knowledge. The charter school's primary sources of support are local appropriations for charter schools from the district of columbia. The charter school also receives federal funding through the office of the state superintendent of education.”

“The financial statements for the year ended june 30, 2019, have been restated to change the methodology related to the recording of revenues under the medicaid program. In previously issued financial statements, the charter school did not record accounts receivable from the district of columbia, department of health care finance for medicaid program cost reimbursements. Reimbursement cost reports were submitted to the district of columbia government; however, payment was not made to the charter school for a cumulative period of three years. Actual reimbursements are not made until the cost reports are audited by an independent certified public accounting firm. Because of a delay with the district's program audits, during the year ended june 30, 2020, three separate payments were received representing the three previous years cost reimbursements in a total amount of 230,003”