Civic Intelligence

DC Hebrew Language Charter School DBA Sela Public Charter School

990 • Fiscal year 2015 • EIN 45-2625029

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 16, 2016

6015-17 Chillum Place NEWashington, DC 20011

(202) 670-7352

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

83rd percentile

0.63x

Higher debt load relative to assets than 83% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

61st percentile

0.19x

Higher debt load relative to revenue than 61% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

75th percentile

16%

Higher net margin than 75% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

44th percentile

$49,906

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

96th percentile

124%

Faster asset growth than 96% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

83rd percentile

31%

Faster revenue growth than 83% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$711,650

Up $394,021 (+124%) from 2014

Net Assets

Up

$260,709

Up $381,742 (+315%) from 2014

Liabilities

Up

$450,941

Up $12,279 (+2.8%) from 2014

Revenue

Up

$2,397,797

Up $569,127 (+31%) from 2014

Expenses

Up

$2,016,055

Up $28,097 (+1.4%) from 2014

Net Income

Up

$381,742

Up $541,030 (+340%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0-$5.0MAssets 2012: $4,029Liabilities 2012: $12,0622012Assets 2013: $157,033Liabilities 2013: $118,779Net Assets 2013: $38,2542013Assets 2014: $317,629Liabilities 2014: $438,662Net Assets 2014: -$121,0332014Assets 2015: $711,650Liabilities 2015: $450,941Net Assets 2015: $260,7092015Assets 2016: $1,084,140Liabilities 2016: $447,162Net Assets 2016: $636,9782016Assets 2017: $1,248,051Liabilities 2017: $562,521Net Assets 2017: $685,5302017Assets 2018: $1,449,386Liabilities 2018: $668,268Net Assets 2018: $781,1182018Assets 2019: $1,463,634Liabilities 2019: $535,859Net Assets 2019: $927,7752019Assets 2020: $2,010,713Liabilities 2020: $881,153Net Assets 2020: $1,129,5602020Assets 2021: $2,565,038Liabilities 2021: $840,775Net Assets 2021: $1,724,2632021Assets 2022: $3,185,009Liabilities 2022: $514,899Net Assets 2022: $2,670,1102022Assets 2023: $10,984,633Liabilities 2023: $7,941,963Net Assets 2023: $3,042,6702023Assets 2024: $11,249,856Liabilities 2024: $8,112,336Net Assets 2024: $3,137,5202024

Highlighted filing

2015

Assets$711,650
Liabilities$450,941
Net Assets$260,709

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2012: $39,893Expenses 2012: $47,926Net Income 2012: -$8,0332012Expenses 2013: $210,3522013Revenue 2014: $1,828,670Expenses 2014: $1,987,958Net Income 2014: -$159,2882014Revenue 2015: $2,397,797Expenses 2015: $2,016,055Net Income 2015: $381,7422015Revenue 2016: $2,936,488Expenses 2016: $2,560,219Net Income 2016: $376,2692016Revenue 2017: $3,679,864Expenses 2017: $3,631,312Net Income 2017: $48,5522017Revenue 2018: $4,406,616Expenses 2018: $4,311,028Net Income 2018: $95,5882018Revenue 2019: $4,831,680Expenses 2019: $4,685,023Net Income 2019: $146,6572019Revenue 2020: $4,881,620Expenses 2020: $4,679,835Net Income 2020: $201,7852020Revenue 2021: $5,498,120Expenses 2021: $4,903,417Net Income 2021: $594,7032021Revenue 2022: $7,432,241Expenses 2022: $6,486,394Net Income 2022: $945,8472022Revenue 2023: $7,652,890Expenses 2023: $7,280,330Net Income 2023: $372,5602023Revenue 2024: $8,277,658Expenses 2024: $8,224,659Net Income 2024: $52,9992024

Highlighted filing

2015

Revenue$2,397,797
Expenses$2,016,055
Net Income$381,742
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 16, 2016
Return Version
2014v6.0
Gross Receipts
$2,397,797
Mission and Program Overview

Mission

D.c. Hebrew language charter school is a public charter school that offers grades pre-k through 5th grade in the district of columbia which began with the 2013-2014 academic school year. The school is the first hebrew language immersion public charter school in the district of columbia. The school is the only hebrew language charter school in the united states where children learn all subjects in both english and hebrew.

D.c. Hebrew language charter school is a public charter school that offers grades pre-k through 5th grade in the district of columbia. The school is the first hebrew language immersion public charter school in the district of columbia. The school provides instruction to children for all subjects in both english and hebrew.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$20,530$382,539▲ $362,009
Land, Buildings, and Equipment, Net$70,453$97,846▲ $27,393
Accounts Receivable$22,626$79,966▲ $57,340
Prepaid Expenses and Deferred Charges$38,774$68,066▲ $29,292
Pledges and Grants Receivable$113,698$20,468▼ $93,230
Total Assets$317,629$711,650▲ $394,021
Other Assets Total$51,548$62,765▲ $11,217
Liabilities
Other Liabilities$205,805$333,211▲ $127,406
Unsecured Notes Loans Payable$126,838$0▼ $126,838
Deferred Revenue$59,325$59,325→ $0
Accounts Payable and Accrued Expenses$46,694$58,405▲ $11,711
Total Liabilities$438,662$450,941▲ $12,279
Net Assets / Fund Balance
Unrestricted Net Assets$-132,465$183,274▲ $315,739
Temporarily Rstr Net Assets$11,432$77,435▲ $66,003
Total Net Assets Fund Balance$-121,033$260,709▲ $381,742
Total Liabilities and Net Assets / Fund Balance$317,629$711,650▲ $394,021

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$70,612$46,115$116,727
Leasehold Improvements$25,649$9,579$35,228
Other Land Buildings$1,585$1,586$3,171
Other Assets Org$62,765--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Natalie SmithHead of SchoolFT$49,091$815$49,906

Board Members and Trustees

NameTitle
Jessica LiebermanChair
Aviad EilamDirector
Bryce JacobsDirector
David WakemanDirector
Deena FoxDirector
Karimah WareDirector
Latoya WhiteDirector
Robyn MarbrayDirector
Samantha CohenDirector
David WuDirector (ended April 2015)
Jennifer ColtonDirector (ended March 2015)
James WileySecretary
Steve MessnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$819,986
Program Service Revenue
$1,577,811
Investment Income
$0
Other Revenue
$0
All Other Contributions
$499,020
Change in Net Assets
$381,742

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,397,797
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$12,000
Total Revenue per Audited Statements
$2,409,797
Total Revenue per Form 990
$2,397,797
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,193,638
Other Expenses$822,417
Total Fundraising Expense$59,555
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$791,463$78,243$23,455$893,161
Occupancy$269,730$35,399$10,974$316,103
Current Officers, Directors, Trustees, and Key Employees$69,841$34,920$11,640$116,401
Other Employee Benefits$94,112$11,705$3,609$109,426
Fees for Services Accounting$62,068$8,146$2,525$72,739
Payroll Taxes$60,883$7,572$2,335$70,790
Office Expenses$32,402$4,250$1,319$37,971
Depreciation Depletion$29,536$3,876$1,202$34,614
Advertising$24,285--$24,285
Information Technology$11,322$1,485$461$13,268
Insurance$9,109$1,195$371$10,675
Fees for Services Other-$6,915$150$7,065
Other Expenses$5,842$624$1,382$6,466
Pension Plan Contributions$3,320$413$127$3,860
Fees for Services Legal-$2,390-$2,390
Interest$120$15$5$140
Total Functional Expenses$1,731,555$224,945$59,555$2,016,055

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,028,055
Expenses per Audited Statements$2,016,055
Total Expenses per Form 990$2,016,055
Expenses Not Reported on Form 990$12,000
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-See BelowSee BelowNo$2,188
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent$275,711
Sublease Deposit$57,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The executive director and the finance committee of the board review the form 990 prior to filing. Any questions related to the form 990 are resolved prior to submitting the form to the irs. A copy of the form 990 is also provided to the full board of directors prior to filing.

Form 990, Part VI, Section B, Line 12C

Annually the conflict of interest policy is reviewed with all board members, officers and key employees. Any conflicts of interest are disclosed and compliance with the policy is adhered to.

Form 990, Part VI, Section B, Line 15

The executive director's and key employees' compensation level is reviewed and approved annually by the board of directors. Comparable data from other similar organizations is considered along with other factors in establishing the compensation level.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Dc Hebrew Language Charter School
EIN
45-2625029
Phone
2026707352
Address
6015-17 CHILLUM PLACE NE, WASHINGTON, DC 20011

Signing Officer

Name
Natalie Smith
Title
Head of School
Phone
2026707352
Signed
2016-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Natalie Smith
Formed
2011
Legal Domicile
Dc
Voting Board Members
11
Independent Board Members
11
Employees
34
Volunteers
0

Preparer

Firm
Kendall Prebola and Jones LLC
Address
PO BOX 259, BEDFORD, PA 15522-0259
Preparer
Robert F Prebola CPA
Phone
8146231880
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

In june 2006, the financial accounting standards board (fasb) issued fasb asc no. 740-10 [formerly interpretation no. 48 (fin 48)], accounting for uncertainty in income taxes, which is an interpretation of asc 740 (formerly sfas no. 109), accounting for income taxes. Fasb asc no. 740-10 clarifies the accounting for uncertainty in income taxes recognized in the charter school's financial statements in accordance with asc 740 and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Fasb asc no. 740-10 requires the evaluation of tax positions taken or expected to be taken in the course of preparing the charter school's tax return to determine whether the tax positions have a "more-likely-than-not" probability of being sustained by the applicable tax authority. The charter school performed an evaluation of uncertain tax positions for the year ended june 30, 2015, and determined that there were no matters that would require recognition in the financial statements or that may have any effect on its tax-exempt status. As of june 30, 2015, the statute of limitations for tax years 2011 through 2013 remains open with the u.s. Federal jurisdiction or the various states and local jurisdictions in which the charter school files tax returns. It is the charter school's policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expense. As of june 30, 2015, the charter school had no accruals for interest and/or penalties.

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IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR (ENDED APRIL 2015)
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR (ENDED MARCH 2015)
IRS990/Form990PartVIISectionAGrp/TitleTxt13HEAD OF SCHOOL
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02011
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GovernmentGrantsAmt0320966
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02397797
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt0461
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01485
IRS990/InformationTechnologyGrp/ProgramServicesAmt011322
IRS990/InformationTechnologyGrp/TotalAmt013268
IRS990/InsuranceGrp/FundraisingAmt0371
IRS990/InsuranceGrp/ManagementAndGeneralAmt01195
IRS990/InsuranceGrp/ProgramServicesAmt09109
IRS990/InsuranceGrp/TotalAmt010675
IRS990/InterestGrp/FundraisingAmt05
IRS990/InterestGrp/ManagementAndGeneralAmt015
IRS990/InterestGrp/ProgramServicesAmt0120
IRS990/InterestGrp/TotalAmt0140
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt057280
IRS990/LandBldgEquipBasisNetGrp/BOYAmt070453
IRS990/LandBldgEquipBasisNetGrp/EOYAmt097846
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IRS990/LegalDomicileStateCd0DC
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF SELA IS TO OFFER CHILDREN OF ALL ETHNIC AND SOCIOECONOMIC BACKGROUNDS IN THE DISTRICT OF COLUMBIA, FROM PRE-K TO 5TH GRADE, THE OPPORTUNITIES TO ACHIEVE ACADEMIC EXCELLENCE IN A SAFE, NURTURING ENVIRONMENT THAT FOCUSES ON HEBREW LANGUAGE IMMERSION, PROMOTES THE VALUE OF DIVERSITY AND PROVIDES THE SKILLS FOR TAKING ACTION IN THE WORLD.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-121033
IRS990/NetAssetsOrFundBalancesEOYAmt0260709
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt013991
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt010974
IRS990/OccupancyGrp/ManagementAndGeneralAmt035399
IRS990/OccupancyGrp/ProgramServicesAmt0269730
IRS990/OccupancyGrp/TotalAmt0316103
IRS990/OfficeExpensesGrp/FundraisingAmt01319
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04250
IRS990/OfficeExpensesGrp/ProgramServicesAmt032402
IRS990/OfficeExpensesGrp/TotalAmt037971
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt051548
IRS990/OtherAssetsTotalGrp/EOYAmt062765
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt03609
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt011705
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt094112
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0109426
IRS990/OtherExpensesGrp/Desc0STUDENT EXPENSES
IRS990/OtherExpensesGrp/Desc1STAFF DEVELOPMENT AND O
IRS990/OtherExpensesGrp/Desc2DUES AND FEES
IRS990/OtherExpensesGrp/Desc3OTHER EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt01382
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04449
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt123348
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2624
IRS990/OtherExpensesGrp/ProgramServicesAmt0233493
IRS990/OtherExpensesGrp/ProgramServicesAmt133859
IRS990/OtherExpensesGrp/ProgramServicesAmt2170
IRS990/OtherExpensesGrp/ProgramServicesAmt35842
IRS990/OtherExpensesGrp/TotalAmt0233493
IRS990/OtherExpensesGrp/TotalAmt139690
IRS990/OtherExpensesGrp/TotalAmt223518
IRS990/OtherExpensesGrp/TotalAmt36466
IRS990/OtherLiabilitiesGrp/BOYAmt0205805
IRS990/OtherLiabilitiesGrp/EOYAmt0333211
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt023455
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt078243
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0791463
IRS990/OtherSalariesAndWagesGrp/TotalAmt0893161
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02335
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07572
IRS990/PayrollTaxesGrp/ProgramServicesAmt060883
IRS990/PayrollTaxesGrp/TotalAmt070790
IRS990/PensionPlanContributionsGrp/FundraisingAmt0127
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0413
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03320
IRS990/PensionPlanContributionsGrp/TotalAmt03860
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0113698
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt020468
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt038774
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt068066
IRS990/PrincipalOfficerNm0NATALIE SMITH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0PER PUPIL FUNDING ALLO
IRS990/ProgramServiceRevenueGrp/Desc1STUDENT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01531949
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt145862
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01531949
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt145862
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0655286
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01011840
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01173384
IRS990/PYRevenuesLessExpensesAmt0-159288
IRS990/PYSalariesCompEmpBnftPaidAmt0976118
IRS990/PYTotalExpensesAmt01987958
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01828670
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0381742
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01577811
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt012000
IRS990ScheduleD/DonatedServicesUseFcltsAmt012000
IRS990ScheduleD/EquipmentGrp/BookValueAmt070612
IRS990ScheduleD/EquipmentGrp/DepreciationAmt046115
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0116727
IRS990ScheduleD/ExpensesNotReportedAmt012000
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02016055
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt025649
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt09579
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt035228
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt062765
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01585
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01586
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03171
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0275711
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt157500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED RENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SUBLEASE DEPOSIT
IRS990ScheduleD/RevenueNotReportedAmt012000
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02397797
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN JUNE 2006, THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED FASB ASC NO. 740-10 [FORMERLY INTERPRETATION NO. 48 (FIN 48)], ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH IS AN INTERPRETATION OF ASC 740 (FORMERLY SFAS NO. 109), ACCOUNTING FOR INCOME TAXES. FASB ASC NO. 740-10 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE CHARTER SCHOOL'S FINANCIAL STATEMENTS IN ACCORDANCE WITH ASC 740 AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FASB ASC NO. 740-10 REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE CHARTER SCHOOL'S TAX RETURN TO DETERMINE WHETHER THE TAX POSITIONS HAVE A "MORE-LIKELY-THAN-NOT" PROBABILITY OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. THE CHARTER SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2015, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2015, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2011 THROUGH 2013 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE CHARTER SCHOOL FILES TAX RETURNS. IT IS THE CHARTER SCHOOL'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. AS OF JUNE 30, 2015, THE CHARTER SCHOOL HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt097846
IRS990ScheduleD/TotalBookValueOtherAssetsAmt062765
IRS990ScheduleD/TotalExpensesPerForm990Amt02016055
IRS990ScheduleD/TotalLiabilityAmt0333211
IRS990ScheduleD/TotalRevenuePerForm990Amt02397797
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02409797
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02028055
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE D.C. GOVERNMENT. REVENUE PROCEDURES 75-50 DOES NOT APPLY TO CHARTER SCHOOLS. THE NON-DISCRIMANATORY POLICY IS STATED IN THE REGISTRATION APPLICATION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE CHARTER SCHOOL RECEIVES PUBLIC FUNDS FROM THE DC GOVERNMENT BASED ON THE NUMBER OF STUDENTS THEY ENROLL ACCORDING TO THE UNIFORM PER STUDENT FUNDING FORMULA DEVELOPED BY THE MAYOR AND CITY COUNCIL. THIS PER PUPIL ALLOCATION IS SUPPLEMENTED WITH EXTRA FUNDS FOR STUDENTS WITH SPECIAL NEEDS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3

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