Civic Intelligence

DC Hebrew Language Charter School DBA Sela Public Charter School

990 • Fiscal year 2016 • EIN 45-2625029

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 08, 2017

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

75th percentile

0.41x

Higher debt load relative to assets than 75% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

57th percentile

0.15x

Higher debt load relative to revenue than 57% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

73rd percentile

13%

Higher net margin than 73% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

81st percentile

$138,351

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

92nd percentile

52%

Faster asset growth than 92% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

79th percentile

22%

Faster revenue growth than 79% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,084,140

Up $372,490 (+52%) from 2015

Net Assets

Up

$636,978

Up $376,269 (+144%) from 2015

Liabilities

Down

$447,162

Down $3,779 (-0.8%) from 2015

Revenue

Up

$2,936,488

Up $538,691 (+22%) from 2015

Expenses

Up

$2,560,219

Up $544,164 (+27%) from 2015

Net Income

Down

$376,269

Down $5,473 (-1.4%) from 2015

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

2016

Assets$1,084,140
Liabilities$447,162
Net Assets$636,978

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

2016

Revenue$2,936,488
Expenses$2,560,219
Net Income$376,269
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 8, 2017
Return Version
2015v3.0
Gross Receipts
$2,936,488
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.

The 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$382,539$653,732▲ $271,193
Land, Buildings, and Equipment, Net$97,846$133,397▲ $35,551
Accounts Receivable$79,966$89,452▲ $9,486
Savings and Temporary Cash Investments-$61,006-
Prepaid Expenses and Deferred Charges$68,066$55,198▼ $12,868
Pledges and Grants Receivable$20,468$23,262▲ $2,794
Total Assets$711,650$1,084,140▲ $372,490
Other Assets Total$62,765$68,093▲ $5,328
Liabilities
Other Liabilities$333,211$266,364▼ $66,847
Accounts Payable and Accrued Expenses$58,405$121,473▲ $63,068
Deferred Revenue$59,325$59,325→ $0
Total Liabilities$450,941$447,162▼ $3,779
Net Assets / Fund Balance
Unrestricted Net Assets$183,274$460,519▲ $277,245
Temporarily Rstr Net Assets$77,435$176,459▲ $99,024
Total Net Assets Fund Balance$260,709$636,978▲ $376,269
Total Liabilities and Net Assets / Fund Balance$711,650$1,084,140▲ $372,490

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$68,730$84,725$153,455
Leasehold Improvements$64,667$32,680$97,347
Other Assets Org$68,093--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Natalie SmithExecutive DiFT$129,540$8,811$138,351

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Revolution FoodsFood Service6219 COLUMBIA PARK ROAD, Hyattsville, MD 20785$101,696
Revenue and Support

Revenue Composition

Contributions and Grants
$616,484
Program Service Revenue
$2,320,004
Investment Income
$0
Other Revenue
$0
All Other Contributions
$471,539
Change in Net Assets
$376,269

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,936,488
Revenue Not Reported on Form 990
$1,200
Total Revenue per Audited Statements
$2,937,688
Total Revenue per Form 990
$2,936,488
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,637,482
Other Expenses$922,737
Total Fundraising Expense$63,445
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,132,977$91,594$24,504$1,249,075
Occupancy$270,424$30,166$8,696$309,286
Current Officers, Directors, Trustees, and Key Employees$86,314$43,157$14,386$143,857
Payroll Taxes$108,940$10,690$3,022$122,652
Other Employee Benefits$101,131$9,925$2,805$113,861
Fees for Services Accounting$62,189$6,937$2,000$71,126
Depreciation Depletion$52,570$5,865$1,690$60,125
Office Expenses$35,868$4,001$1,152$41,021
Other Expenses$188$26,583$1,226$26,771
Advertising$18,818--$18,818
Information Technology$12,245$1,365$394$14,004
Insurance$9,814$1,095$316$11,225
Pension Plan Contributions$7,138$701$198$8,037
Fees for Services Other-$2,083$3,031$5,114
Fees for Services Legal$769$2,506$25$3,300
Total Functional Expenses$2,253,322$243,452$63,445$2,560,219

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,561,419
Expenses per Audited Statements$2,560,219
Total Expenses per Form 990$2,560,219
Expenses Not Reported on Form 990$1,200
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent$208,864
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, Page 6, Part VI, Line 11B

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, Page 6, Part VI, 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, Page 6, Part VI, Line 15A

The executive director's 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, Page 6, Part VI, Line 15B

The 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, Page 6, Part VI, 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
Doing Business As
Sela Public Charter School

Signing Officer

Name
Natalie Smith
Title
Executive Director
Phone
2026707352
Signed
2017-02-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Natalie Smith
Formed
2011
Legal Domicile
Dc
Voting Board Members
13
Independent Board Members
13
Employees
52

Preparer

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

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The 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.

Financial Statement Notes

Schedule D, Page 3, Part X

Accounting principles generally accepted in the united states of america provide consistent guidance for the accounting for uncertainty in income taxes recognized in sela's financial statements and prescribe a threshold of "more likely than not" for recognition of tax positions taken or expected to be taken in a tax return. Sela performed an evaluation of uncertain tax positions for the year ended june 30, 2016, 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, 2016, the statute of limitations for tax years 2012 through 2014 remains open with the u.s. Federal jurisdiction or the various states and local jurisdictions in which the organization files tax returns. It is sela's policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expense. As of june 30, 2016, sela had no accruals for interest and/or penalties.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02011
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GovernmentGrantsAmt0144945
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02936488
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt0394
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01365
IRS990/InformationTechnologyGrp/ProgramServicesAmt012245
IRS990/InformationTechnologyGrp/TotalAmt014004
IRS990/InsuranceGrp/FundraisingAmt0316
IRS990/InsuranceGrp/ManagementAndGeneralAmt01095
IRS990/InsuranceGrp/ProgramServicesAmt09814
IRS990/InsuranceGrp/TotalAmt011225
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt019
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0117405
IRS990/LandBldgEquipBasisNetGrp/BOYAmt097846
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0133397
IRS990/LandBldgEquipCostOrOtherBssAmt0250802
IRS990/LegalDomicileStateCd0DC
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0260709
IRS990/NetAssetsOrFundBalancesEOYAmt0636978
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt08696
IRS990/OccupancyGrp/ManagementAndGeneralAmt030166
IRS990/OccupancyGrp/ProgramServicesAmt0270424
IRS990/OccupancyGrp/TotalAmt0309286
IRS990/OfficeExpensesGrp/FundraisingAmt01152
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04001
IRS990/OfficeExpensesGrp/ProgramServicesAmt035868
IRS990/OfficeExpensesGrp/TotalAmt041021
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt062765
IRS990/OtherAssetsTotalGrp/EOYAmt068093
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02805
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09925
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0101131
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0113861
IRS990/OtherExpensesGrp/Desc0STUDENT EXPENSES
IRS990/OtherExpensesGrp/Desc1STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/Desc2OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc3DUES AND FEES
IRS990/OtherExpensesGrp/FundraisingAmt01226
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04255
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12529
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt226583
IRS990/OtherExpensesGrp/ProgramServicesAmt0283302
IRS990/OtherExpensesGrp/ProgramServicesAmt138147
IRS990/OtherExpensesGrp/ProgramServicesAmt232488
IRS990/OtherExpensesGrp/ProgramServicesAmt3188
IRS990/OtherExpensesGrp/TotalAmt0283302
IRS990/OtherExpensesGrp/TotalAmt143628
IRS990/OtherExpensesGrp/TotalAmt235017
IRS990/OtherExpensesGrp/TotalAmt326771
IRS990/OtherLiabilitiesGrp/BOYAmt0333211
IRS990/OtherLiabilitiesGrp/EOYAmt0266364
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt024504
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt091594
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01132977
IRS990/OtherSalariesAndWagesGrp/TotalAmt01249075
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03022
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010690
IRS990/PayrollTaxesGrp/ProgramServicesAmt0108940
IRS990/PayrollTaxesGrp/TotalAmt0122652
IRS990/PensionPlanContributionsGrp/FundraisingAmt0198
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0701
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07138
IRS990/PensionPlanContributionsGrp/TotalAmt08037
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt020468
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt023262
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt068066
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt055198
IRS990/PrincipalOfficerNm0NATALIE SMITH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0PER PUPIL FUNDING ALLOCATION
IRS990/ProgramServiceRevenueGrp/Desc1STUDENT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02229031
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt190973
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02229031
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt190973
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0819986
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0822417
IRS990/PYProgramServiceRevenueAmt01577811
IRS990/PYRevenuesLessExpensesAmt0381742
IRS990/PYSalariesCompEmpBnftPaidAmt01193638
IRS990/PYTotalExpensesAmt02016055
IRS990/PYTotalRevenueAmt02397797
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0376269
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02320004
IRS990/SavingsAndTempCashInvstGrp/EOYAmt061006
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/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt01200
IRS990ScheduleD/DonatedServicesUseFcltsAmt01200
IRS990ScheduleD/EquipmentGrp/BookValueAmt068730
IRS990ScheduleD/EquipmentGrp/DepreciationAmt084725
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0153455
IRS990ScheduleD/ExpensesNotReportedAmt01200
IRS990ScheduleD/ExpensesSubtotalAmt02560219
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt064667
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt032680
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt097347
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt068093
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0208864
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt157500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED RENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SUBLEASE DEPOSIT
IRS990ScheduleD/RevenueNotReportedAmt01200
IRS990ScheduleD/RevenueSubtotalAmt02936488
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN SELA'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. SELA PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2016, 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, 2016, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2012 THROUGH 2014 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ORGANIZATION FILES TAX RETURNS. IT IS SELA'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. AS OF JUNE 30, 2016, SELA HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0133397
IRS990ScheduleD/TotalBookValueOtherAssetsAmt068093
IRS990ScheduleD/TotalExpensesPerForm990Amt02560219
IRS990ScheduleD/TotalLiabilityAmt0266364
IRS990ScheduleD/TotalRevenuePerForm990Amt02936488
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02937688
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02561419
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE DC GOVERNMENT. REVENUE PROCEDURES 75-50 DOES NOT APPLY TO CHARTER SCHOOLS. THE NON-DISCRIMINATORY 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, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY 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.

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