Civic Intelligence

Community College Preparatory Academy Public Charter School

990 • Fiscal year 2019 • EIN 46-0682130

Jul 01, 2018 to Jun 30, 2019 • Filed on May 12, 2020

2405 Martin L King Jr Ave SEWashington, DC 20020

(202) 610-5780

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.27x

Higher debt load relative to assets than 62% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

44th percentile

0.12x

Higher debt load relative to revenue than 44% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

66th percentile

10%

Higher net margin than 66% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

75th percentile

$196,727

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

95th percentile

67%

Faster asset growth than 95% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

57th percentile

6.5%

Faster revenue growth than 57% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$3,772,294

Up $1,519,882 (+67%) from 2018

Net Assets

Up

$2,746,702

Up $838,291 (+44%) from 2018

Liabilities

Up

$1,025,592

Up $681,591 (+198%) from 2018

Revenue

Up

$8,338,734

Up $512,481 (+6.5%) from 2018

Expenses

Up

$7,500,443

Up $339,389 (+4.7%) from 2018

Net Income

Up

$838,291

Up $173,092 (+26%) from 2018

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0-$10MAssets 2014: $273,633Liabilities 2014: $315,349Net Assets 2014: -$41,7162014Assets 2015: $345,465Liabilities 2015: $347,259Net Assets 2015: -$1,7942015Assets 2016: $245,345Liabilities 2016: $84,333Net Assets 2016: $161,0122016Assets 2017: $1,614,373Liabilities 2017: $371,161Net Assets 2017: $1,243,2122017Assets 2018: $2,252,412Liabilities 2018: $344,001Net Assets 2018: $1,908,4112018Assets 2019: $3,772,294Liabilities 2019: $1,025,592Net Assets 2019: $2,746,7022019Assets 2020: $5,319,168Liabilities 2020: $121,019Net Assets 2020: $5,198,1492020Assets 2021: $8,485,837Liabilities 2021: $195,272Net Assets 2021: $8,290,5652021Assets 2022: $11,313,740Liabilities 2022: $209,109Net Assets 2022: $11,104,6312022Assets 2023: $26,406,123Liabilities 2023: $13,583,630Net Assets 2023: $12,822,4932023Assets 2024: $28,822,744Liabilities 2024: $13,979,491Net Assets 2024: $14,843,2532024

Highlighted filing

2019

Assets$3,772,294
Liabilities$1,025,592
Net Assets$2,746,702

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2014: $1,522,062Expenses 2014: $1,564,033Net Income 2014: -$41,9712014Revenue 2015: $2,935,648Expenses 2015: $2,895,726Net Income 2015: $39,9222015Revenue 2016: $4,250,513Expenses 2016: $4,087,707Net Income 2016: $162,8062016Revenue 2017: $6,712,540Expenses 2017: $5,630,340Net Income 2017: $1,082,2002017Revenue 2018: $7,826,253Expenses 2018: $7,161,054Net Income 2018: $665,1992018Revenue 2019: $8,338,734Expenses 2019: $7,500,443Net Income 2019: $838,2912019Revenue 2020: $8,528,440Expenses 2020: $6,076,993Net Income 2020: $2,451,4472020Revenue 2021: $9,120,973Expenses 2021: $6,028,557Net Income 2021: $3,092,4162021Revenue 2022: $9,739,731Expenses 2022: $6,925,665Net Income 2022: $2,814,0662022Revenue 2023: $9,301,583Expenses 2023: $7,583,721Net Income 2023: $1,717,8622023Revenue 2024: $10,440,553Expenses 2024: $8,419,793Net Income 2024: $2,020,7602024

Highlighted filing

2019

Revenue$8,338,734
Expenses$7,500,443
Net Income$838,291
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 12, 2020
Return Version
2018v3.2
Gross Receipts
$8,338,734
Mission and Program Overview

Mission

The mission of the community college preparatory academy public charter school is to provide the education and skills development to empower and prepare under-credited adults for postsecondary educational success, viable employment and lifelong learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,657,071$2,873,291▲ $1,216,220
Cash and Non-Interest-Bearing Accounts$261,300$501,799▲ $240,499
Land, Buildings, and Equipment, Net$229,270$160,336▼ $68,934
Pledges and Grants Receivable-$91,660-
Accounts Receivable$35,250$66,607▲ $31,357
Prepaid Expenses and Deferred Charges$42,244$51,324▲ $9,080
Total Assets$2,252,412$3,772,294▲ $1,519,882
Other Assets Total$27,277$27,277→ $0
Liabilities
Accounts Payable and Accrued Expenses$335,711$1,019,681▲ $683,970
Mortgage Notes Payable Secured by Investment Property$7,910$5,407▼ $2,503
Other Liabilities$380$504▲ $124
Total Liabilities$344,001$1,025,592▲ $681,591
Net Assets / Fund Balance
Unrestricted Net Assets$1,908,411$2,739,202▲ $830,791
Temporarily Rstr Net Assets-$7,500-
Total Net Assets Fund Balance$1,908,411$2,746,702▲ $838,291
Total Liabilities and Net Assets / Fund Balance$2,252,412$3,772,294▲ $1,519,882

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$151,250$522,414$673,664
Leasehold Improvements$9,086$27,508$36,594
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Monica Jones - Director ofOperationsFT$128,425$65,961$196,727
Thomas Gore - Director of StudentSupport ServFT$171,539$16,990$188,529
Thomas Gore - Director of StudentSupport Services-$121,679$16,990$188,529
Cornelia V SpinnerExecutive DiFT$159,058$16,990$176,048
Cornelia V SpinnerExecutive Director-$159,058$69,191$176,048

Board Members and Trustees

NameTitle
Monica RayChair
Marilyn HamiltonVice Chair
Philip Pannell - Out GoingVice Chair
Calvin NophlinBoard Member
Enora MossBoard Member
John StokesBoard Member
Michael Rutledge-byeBoard Member
Nadira Majied - Out GoingBoard Member
Tyion JonesBoard Member
Keyonna JonesSecretary
Clyde EdwardsTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
R Emmanuel Bell ConsultingConsulting3230 PENNSYLVANIA AVE SE, SUITE 240, Washington, DC 20020$830,700
Pearson EducationEducation SuppoPO BOX 409479, Atlanta, GA 30384$476,500
Capital Services Management INCJanitorial3200 MARTIN LUTHER KING JR AVE SE, Washington, DC 20032$111,645
Revenue and Support

Revenue Composition

Contributions and Grants
$177,340
Program Service Revenue
$8,134,672
Investment Income
$26,722
Other Revenue
$0
All Other Contributions
$23,001
Change in Net Assets
$838,291

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,338,734
Total Revenue per Audited Statements
$8,338,734
Total Revenue per Form 990
$8,338,734
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,212,629
Salaries, Compensation, and Employee Benefits$3,287,814
Total Fundraising Expense$46,597
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,097,072$207,465-$2,304,537
Occupancy$1,316,064$150,542$1,464$1,468,070
Other Employee Benefits$358,264$44,221$602$403,087
Current Officers, Directors, Trustees, and Key Employees$177,056$147,572$7,267$331,895
Payroll Taxes$192,867$29,206$574$222,647
Information Technology$135,596$15,510-$151,106
Depreciation Depletion$119,295$13,645$133$133,073
Fees for Services Accounting$8,928$100,641-$109,569
Office Expenses$76,953$8,802$87$85,842
Fees for Services Other$26,196$34,853$13,800$74,849
Other Expenses$63,411$11,190-$74,601
All Other Expenses$16,105$2,620$22,632$41,357
Pension Plan Contributions$22,796$2,814$38$25,648
Advertising$12,010$1,374-$13,384
Fees for Services Legal-$10,000-$10,000
Insurance-$2,436-$2,436
Interest-$1,638-$1,638
Total Functional Expenses$6,654,932$798,914$46,597$7,500,443

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,500,443
Total Expenses per Audited Statements$7,500,443
Total Expenses per Form 990$7,500,443
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
State Income Taxes$250
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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 director of operations review the 990 and then forward the form 990 to the treasurer for review and presentation to the board of directors for approval. Once approved the treasurer notifies the executive director of the board's approval to file the 990 tax return.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy is reviewed annually for all board members and key employees. The review requires disclosure of any interest by anyone that may have a conflict of interest. As there are changes in board members or key employees the policy is disclosed and complied with.

Form 990, Page 6, Part VI, Line 15A

The executive director's compensation is reviewed annually by the board of directors at a regular meeting. There is a performance review and a comparison of salary to market for determination of salary.

Form 990, Page 6, Part VI, Line 19

The documents are available upon request for inspection at the school and a copy may be obtained at a cost per copy for reproduction. The financial statements are also made available on the website of the d.c. Public charter school board.

Filing and Contact Details

Filer

Filer Name
Community College Preparatory
EIN
46-0682130
Phone
2026105780
Address
2405 MARTIN L KING JR AVE SE, WASHINGTON, DC 20020

Signing Officer

Name
Monica Ray
Title
Chair
Phone
2026105780
Signed
2020-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Monica Ray
Formed
2012
Legal Domicile
Dc
Voting Board Members
9
Independent Board Members
9
Employees
57
Volunteers
11

Preparer

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

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the community college preparatory academy public charter school is to provide the education and skills development to empower and prepare under-credited adults for postsecondary educational success, viable employment and lifelong learning.

Form 990, Page 2, Part III, Line 4A

The charter school is the first adult charter school east of the anacostia river and is designed to support the education and training needs of residents of the district of columbia as they seek to transition to college or careers. Special focus has been given to residents of wards 7 and 8 where there is the greatest concentration of adults with challenges in education and workforce preparedness and the fewest programs. The charter school provides education and training services to adults (18 years and older). The design of the school was in response to two major challenges confronting the district of columbia, namely: 1.the increasing number of adults in their prime wage earning years, entering post-secondary education unprepared to successfully complete an associate degree or advanced vocational certifications; and 2.the overwhelming number of dc residents unable to be employed in the city due to the lack of core academic skills and the lack of certificated workforce skills required by the city's knowledge-based economy. The instructional model for cc prep responds to these challenges by providing a comprehensive, proven, blended learning approach. Programming includes: remediation in core academic skills; core skills in computer literacy; on-line learning that leads to a high school diploma via the new ged exam, college entry at freshman level via successful preparation for the acuplacer examination. The career pathways program includes preparation for a range of highly portable, national certifications to support entry to the city's knowledge-based economy and job market. Special focus prepares students for employment in the technology and tech-related fields. This focus was selected as it offers the broadest range of options for entry-level employment, including everything from a data entry clerk to certified help desk and cabling technician. Cc prep has a staff of 38 and school year 2019 operating budget of over 7.0 million this year. Cc prep was approved by the dc public charter school board in january 2012 and classes began in september 2013. The founder and executive director, c. Vannessa (connie) spinner, has more than 30 years of experience in education and workforce development. Cc prep is able to maintain administrative and fiscal infrastructure as part of the city's ongoing public dollar funding commitment established by the charter school legislation. The charter school's charter has been approved for the next five years with graduated funding based on student enrollment. The charter school's programming is based on the four outcomes for cc prep adult learners: 1.successful high school completion via the new high school equivalency examination (ged); 2.successful entry into community college at freshman level as a result of preparation for the accuplacer entry examination; 3.successful completion of national entry-level employment certifications in the emerging fields for the district of columbia (i.e., technology, administrative support and careers); and/or 4.successful attainment of necessary skills in reasoning, mathematics, computers, and on- line research required for life-long learning in the twenty-first century. In our third year, we continued to expand our role as a microsoft office academy school. We are currently the most productive mos academy school in the city. This year we are beginning a pilot program in coding called launch code. Based upon review of our student data, we continued as a year-round school and operated from 9:00 am to 9:00 pm daily, providing instruction in three-hour sessions: 9:00 am to 12:00 noon, 1:00 pm to 4:00 pm and 5:00 pm to 8:45 pm, monday through thursday evenings. All adult learners are assessed initially and at regular intervals (every 6 to 8 weeks based on initial grade equivalent scores) using the etabe (test of adult basic education). The etabe was selected as it is aligned with my foundations lab, the core curriculum and the new ged. The new ged preparation program

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 the charter school'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. The charter school performed an evaluation of uncertain tax positions for the year ended june 30, 2019, 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, 2019, the statute of limitations for tax years 2015 through 2017 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, 2019, the charter school had no accruals for interest and/or penalties.

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IRS990/Desc0THE CHARTER SCHOOL IS THE FIRST ADULT CHARTER SCHOOL EAST OF THE ANACOSTIA RIVER AND IS DESIGNED TO SUPPORT THE EDUCATION AND TRAINING NEEDS OF RESIDENTS OF THE DISTRICT OF COLUMBIA AS THEY SEEK TO TRANSITION TO COLLEGE OR CAREERS. SPECIAL FOCUS HAS BEEN GIVEN TO RESIDENTS OF WARDS 7 AND 8 WHERE THERE IS THE GREATEST CONCENTRATION OF ADULTS WITH CHALLENGES IN EDUCATION AND WORKFORCE PREPAREDNESS AND THE FEWEST PROGRAMS. THE CHARTER SCHOOL PROVIDES EDUCATION AND TRAINING SERVICES TO ADULTS (18 YEARS AND OLDER). THE DESIGN OF THE SCHOOL WAS IN RESPONSE TO TWO MAJOR CHALLENGES CONFRONTING THE DISTRICT OF COLUMBIA, NAMELY: 1.THE INCREASING NUMBER OF ADULTS IN THEIR PRIME WAGE EARNING YEARS, ENTERING POST-SECONDARY EDUCATION UNPREPARED TO SUCCESSFULLY COMPLETE AN ASSOCIATE DEGREE OR ADVANCED VOCATIONAL CERTIFICATIONS; AND 2.THE OVERWHELMING NUMBER OF DC RESIDENTS UNABLE TO BE EMPLOYED IN THE CITY DUE TO THE LACK OF CORE ACADEMIC SKILLS AND THE LACK OF CERTIFICATED WORKFORCE SKILLS REQUIRED BY THE CITY'S KNOWLEDGE-BASED ECONOMY. THE INSTRUCTIONAL MODEL FOR CC PREP RESPONDS TO THESE CHALLENGES BY PROVIDING A COMPREHENSIVE, PROVEN, BLENDED LEARNING APPROACH. PROGRAMMING INCLUDES: REMEDIATION IN CORE ACADEMIC SKILLS; CORE SKILLS IN COMPUTER LITERACY; ON-LINE LEARNING THAT LEADS TO A HIGH SCHOOL DIPLOMA VIA THE NEW GED EXAM, COLLEGE ENTRY AT FRESHMAN LEVEL VIA SUCCESSFUL PREPARATION FOR THE ACUPLACER EXAMINATION. THE CAREER PATHWAYS PROGRAM INCLUDES PREPARATION FOR A RANGE OF HIGHLY PORTABLE, NATIONAL CERTIFICATIONS TO SUPPORT ENTRY TO THE CITY'S KNOWLEDGE-BASED ECONOMY AND JOB MARKET. SPECIAL FOCUS PREPARES STUDENTS FOR EMPLOYMENT IN THE TECHNOLOGY AND TECH-RELATED FIELDS. THIS FOCUS WAS SELECTED AS IT OFFERS THE BROADEST RANGE OF OPTIONS FOR ENTRY-LEVEL EMPLOYMENT, INCLUDING EVERYTHING FROM A DATA ENTRY CLERK TO CERTIFIED HELP DESK AND CABLING TECHNICIAN. CC PREP HAS A STAFF OF 38 AND SCHOOL YEAR 2019 OPERATING BUDGET OF OVER 7.0 MILLION THIS YEAR. CC PREP WAS APPROVED BY THE DC PUBLIC CHARTER SCHOOL BOARD IN JANUARY 2012 AND CLASSES BEGAN IN SEPTEMBER 2013. THE FOUNDER AND EXECUTIVE DIRECTOR, C. VANNESSA (CONNIE) SPINNER, HAS MORE THAN 30 YEARS OF EXPERIENCE IN EDUCATION AND WORKFORCE DEVELOPMENT. CC PREP IS ABLE TO MAINTAIN ADMINISTRATIVE AND FISCAL INFRASTRUCTURE AS PART OF THE CITY'S ONGOING PUBLIC DOLLAR FUNDING COMMITMENT ESTABLISHED BY THE CHARTER SCHOOL LEGISLATION. THE CHARTER SCHOOL'S CHARTER HAS BEEN APPROVED FOR THE NEXT FIVE YEARS WITH GRADUATED FUNDING BASED ON STUDENT ENROLLMENT. THE CHARTER SCHOOL'S PROGRAMMING IS BASED ON THE FOUR OUTCOMES FOR CC PREP ADULT LEARNERS: 1.SUCCESSFUL HIGH SCHOOL COMPLETION VIA THE NEW HIGH SCHOOL EQUIVALENCY EXAMINATION (GED); 2.SUCCESSFUL ENTRY INTO COMMUNITY COLLEGE AT FRESHMAN LEVEL AS A RESULT OF PREPARATION FOR THE ACCUPLACER ENTRY EXAMINATION; 3.SUCCESSFUL COMPLETION OF NATIONAL ENTRY-LEVEL EMPLOYMENT CERTIFICATIONS IN THE EMERGING FIELDS FOR THE DISTRICT OF COLUMBIA (I.E., TECHNOLOGY, ADMINISTRATIVE SUPPORT AND CAREERS); AND/OR 4.SUCCESSFUL ATTAINMENT OF NECESSARY SKILLS IN REASONING, MATHEMATICS, COMPUTERS, AND ON- LINE RESEARCH REQUIRED FOR LIFE-LONG LEARNING IN THE TWENTY-FIRST CENTURY. IN OUR THIRD YEAR, WE CONTINUED TO EXPAND OUR ROLE AS A MICROSOFT OFFICE ACADEMY SCHOOL. WE ARE CURRENTLY THE MOST PRODUCTIVE MOS ACADEMY SCHOOL IN THE CITY. THIS YEAR WE ARE BEGINNING A PILOT PROGRAM IN CODING CALLED LAUNCH CODE. BASED UPON REVIEW OF OUR STUDENT DATA, WE CONTINUED AS A YEAR-ROUND SCHOOL AND OPERATED FROM 9:00 AM TO 9:00 PM DAILY, PROVIDING INSTRUCTION IN THREE-HOUR SESSIONS: 9:00 AM TO 12:00 NOON, 1:00 PM TO 4:00 PM AND 5:00 PM TO 8:45 PM, MONDAY THROUGH THURSDAY EVENINGS. ALL ADULT LEARNERS ARE ASSESSED INITIALLY AND AT REGULAR INTERVALS (EVERY 6 TO 8 WEEKS BASED ON INITIAL GRADE EQUIVALENT SCORES) USING THE ETABE (TEST OF ADULT BASIC EDUCATION). THE ETABE WAS SELECTED AS IT IS ALIGNED WITH MY FOUNDATIONS LAB, THE CORE CURRICULUM AND THE NEW GED. THE NEW GED PREPARATION PROGRAM
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IRS990/MissionDesc0THE MISSION OF THE COMMUNITY COLLEGE PREPARATORY ACADEMY PUBLIC CHARTER SCHOOL IS TO PROVIDE THE EDUCATION AND SKILLS DEVELOPMENT TO EMPOWER AND PREPARE UNDER-CREDITED ADULTS FOR POSTSECONDARY EDUCATIONAL SUCCESS, VIABLE EMPLOYMENT AND LIFELONG LEARNING.
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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 THE CHARTER SCHOOL'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. THE CHARTER SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2019, 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, 2019, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2015 THROUGH 2017 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, 2019, THE CHARTER SCHOOL HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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