Civic Intelligence

Harmony DC Public Charter Schools

990 • Fiscal year 2023 • EIN 46-5320551

Jul 01, 2022 to Jun 30, 2023 • Filed on May 07, 2024

62 T Street NEWashington, DC 20002

(202) 529-7500

Siviq Scores

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

Liabilities / Assets

71st percentile

0.35x

Higher debt load relative to assets than 71% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

60th percentile

0.27x

Higher debt load relative to revenue than 60% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

67th percentile

13%

Higher net margin than 67% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

57th percentile

$142,864

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

94th percentile

81%

Faster asset growth than 94% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

56th percentile

9.8%

Faster revenue growth than 56% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$4,188,633

Flat from 2023

Net Assets

Flat

$2,710,221

Flat from 2023

Liabilities

Flat

$1,478,412

Flat from 2023

Revenue

Flat

$5,462,192

Flat from 2023

Expenses

Flat

$4,746,511

Flat from 2023

Net Income

Flat

$715,681

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2015: $530,506Liabilities 2015: $562,170Net Assets 2015: -$31,6642015Assets 2016: $609,025Liabilities 2016: $440,958Net Assets 2016: $168,0672016Assets 2017: $542,483Liabilities 2017: $367,857Net Assets 2017: $174,6262017Assets 2018: $626,193Liabilities 2018: $393,355Net Assets 2018: $232,8382018Assets 2019: $707,443Liabilities 2019: $335,983Net Assets 2019: $371,4602019Assets 2020: $855,403Liabilities 2020: $403,954Net Assets 2020: $451,4492020Assets 2021: $1,396,886Liabilities 2021: $269,475Net Assets 2021: $1,127,4112021Assets 2022: $2,308,689Liabilities 2022: $314,149Net Assets 2022: $1,994,5402022Assets 2023: $4,188,633Liabilities 2023: $1,478,412Net Assets 2023: $2,710,2212023Assets 2023: $4,188,633Liabilities 2023: $1,478,412Net Assets 2023: $2,710,2212023

Highlighted filing

2023

Assets$4,188,633
Liabilities$1,478,412
Net Assets$2,710,221

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $1,814,014Expenses 2015: $1,845,678Net Income 2015: -$31,6642015Revenue 2016: $2,107,448Expenses 2016: $1,907,717Net Income 2016: $199,7312016Revenue 2017: $2,022,204Expenses 2017: $2,015,645Net Income 2017: $6,5592017Revenue 2018: $2,377,334Expenses 2018: $2,319,122Net Income 2018: $58,2122018Revenue 2019: $2,849,466Expenses 2019: $2,710,844Net Income 2019: $138,6222019Revenue 2020: $2,972,529Expenses 2020: $2,892,540Net Income 2020: $79,9892020Revenue 2021: $3,734,432Expenses 2021: $3,058,470Net Income 2021: $675,9622021Revenue 2022: $4,974,781Expenses 2022: $4,107,652Net Income 2022: $867,1292022Revenue 2023: $5,462,192Expenses 2023: $4,746,511Net Income 2023: $715,6812023Revenue 2023: $5,462,192Expenses 2023: $4,746,511Net Income 2023: $715,6812023

Highlighted filing

2023

Revenue$5,462,192
Expenses$4,746,511
Net Income$715,681
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 7, 2024
Return Version
2022v5.0
Gross Receipts
$5,462,192
Mission and Program Overview

Mission

The mission of the charter school is to prepare students for higher learning in a safe, caring, and collaborative atmosphere through a quality learner-centered educational program with a strong emphasis on science, technology, engineering, and mathematics.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,343,281$1,167,932▼ $175,349
Savings and Temporary Cash Investments$5,329$1,007,185▲ $1,001,856
Pledges and Grants Receivable$179,435$363,039▲ $183,604
Accounts Receivable$407,594$284,083▼ $123,511
Land, Buildings, and Equipment, Net$221,996$67,331▼ $154,665
Prepaid Expenses and Deferred Charges$45,324$63,983▲ $18,659
Total Assets$2,308,689$4,188,633▲ $1,879,944
Other Assets Total$105,730$1,235,080▲ $1,129,350
Liabilities
Other Liabilities$5,538$1,162,968▲ $1,157,430
Accounts Payable and Accrued Expenses$307,328$315,444▲ $8,116
Deferred Revenue$1,283--
Total Liabilities$314,149$1,478,412▲ $1,164,263
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,994,540$2,710,221▲ $715,681
Total Net Assets Fund Balance$1,994,540$2,710,221▲ $715,681
Total Liabilities and Net Assets / Fund Balance$2,308,689$4,188,633▲ $1,879,944

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$67,331$319,701$387,032
Leasehold Improvements-$288,727$288,727
Other Assets Org$5,730--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Muhammet TurkayCEOFT$120,704$22,160$142,864
Niyazi Evren CulhaPrincipalFT$105,799$25,949$131,748

Board Members and Trustees

NameTitle
Yalcin AkyildizChair
Brian SylvesterBoard Member
Ethnyealita FisherBoard Member
Guvanch YazgeldiBoard Member
Tyree Wall-batchelorBoard Member
Julia IrvingSecretary
Charles LincolnTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Align StaffingContracted Staf111 K STREET NE 4TH FLOOR, Washington, DC 20002$239,294
End To End SolutionsSpecial Educat714 G STREET SE SUITE 201, Washington, DC 20003$209,828
Genuine FoodsFood ServicePO BOX 96503, Washington, DC 20090$135,826
Appletree InstituteManagement1801 MISSISSIPPI AVE SE 3RD FLOOR, Washington, DC 20020$134,985
Revenue and Support

Revenue Composition

Contributions and Grants
$1,074,342
Program Service Revenue
$4,312,952
Investment Income
$73,665
Other Revenue
$1,233
All Other Contributions
$23,370
Change in Net Assets
$715,681

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,462,192
Total Revenue per Audited Statements
$5,462,192
Total Revenue per Form 990
$5,462,192
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,455,456
Other Expenses$2,291,055
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,775,832$49,381-$1,825,213
Fees for Services Other$734,621$785-$735,406
Occupancy$535,034$21,847-$556,881
Current Officers, Directors, Trustees, and Key Employees$222,119$56,522-$278,641
Payroll Taxes$163,835$8,684-$172,519
Depreciation Depletion$151,941$6,204-$158,145
Fees for Services Accounting$13,832$127,600-$141,432
Other Employee Benefits$118,929$6,304-$125,233
All Other Expenses$115,729$5,868-$121,597
Other Expenses$73,860$69,395-$69,395
Advertising$56,660--$56,660
Office Expenses$44,471$11,454-$55,925
Pension Plan Contributions$51,140$2,710-$53,850
Insurance$20,751$848-$21,599
Fees for Services Legal$4,929$201-$5,130
Total Functional Expenses$4,378,708$367,803$0$4,746,511

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,746,511
Total Expenses per Audited Statements$4,746,511
Total Expenses per Form 990$4,746,511
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
Operating Lease Libilities$1,162,968
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Harmony public schools offers services that are an integral part of harmony dc's charter school operations and activities. Given the structural relationship between the two organizations, effective july 1, 2014, harmony public schools entered into a school services agreement with harmony dc public charter schools which is scheduled to expire on june 30, 2024. Services offered include education technology services, data network solutions, teacher and leadership coaching, and human resource and financial services.

Form 990, Page 6, Part VI, Line 6

As enacted by the articles of incorporation, harmony dc public charter schools has a sole member with voting rights as well as other rights and privileges as authorized by its governing documents. The sole member is harmony public schools, a separately incorporated texas not-for-profit 501 (c)(3) organization that operates multiple charter schools.

Form 990, Page 6, Part VI, Line 7A

As enacted by the articles of incorporation, harmony dc public charter schools has a sole member with voting rights as well as other rights and privileges as authorized by its governing documents. The sole member is harmony public schools, a separately incorporated texas not-for-profit 501 (c)(3) organization that operates multiple charter schools. Because of the voting rights, the agent for harmony dc public charter schools has the ability to vote on matters as they relate to appointing one or more members of the governing body.

Form 990, Page 6, Part VI, Line 11B

The ceo/principal of harmony dc public charter schools along with its outsourced bookkeeping firm review the draft form 990 information tax return as prepared by the accountants/auditors. Once reviewed and all suggested revisions are made, the form 990 is emailed to the full board of directors for acceptance, including possible revisions. Once accepted, the 990 tax return is executed by the ceo/principal.

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

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.

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

The ceo/principal's compensation is determined and approved by the board through its governance committee using a written employment contract, form 990's of other organizations and other appropriate information related to comparable positions of similar sized organizations. Other employees' compensation is determined using similar sources and approved by the ceo/principal.

Form 990, Page 6, Part VI, Line 19

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.

Filing and Contact Details

Filer

Filer Name
Harmony Dc Public Charter Schools
EIN
46-5320551
Phone
2025297500
Address
62 T STREET NE, WASHINGTON, DC 20002

Signing Officer

Name
Muhammet Turkay
Title
CEO
Phone
2025297500
Signed
2024-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Muhammet Turkay
Formed
2014
Legal Domicile
Dc
Voting Board Members
7
Independent Board Members
7
Employees
49
Volunteers
47

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 charter school is to prepare students for higher learning in a safe, caring, and collaborative atmosphere through a quality learner-centered educational program with a strong emphasis on science, technology, engineering, and mathematics.

Form 990, Page 1, Part I, Line 6

The volunteers represent the 7 individuals who served on the board of directors and 40 parent volunteers.

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

Harmony public charter schools' science, technology, engineering, and math (stem) program aims to prepare each student for higher education with a strong emphasis on science, technology, engineering, and mathematics. The program provides curriculum, instructional resources, and professional development for stem teachers. Harmony stem program is a part of harmony public charter schools' academic department that involves a team of curriculum specialists, instructional coaches, and lead teachers in harmony public schools system. Harmony stem program has the following components: o project based learning program (pbl): harmony provides curriculum, instructional resources, and pbl training to the teachers. Instructional administrators and stem coordinator support teachers on site to assist the implementation of pbl. O professional development: harmony believes that content-focused professional development is a critical need to ensure the quality of teaching science and mathematics. Our stem training model has two major components; the mastery of content knowledge and delivery of the content with effective instructional practices. O stem culture: the department also provides strategies and resources for schools to build stem school atmosphere connecting the students to higher education. We design a variety of opportunities for students to take stem education "beyond the classroom- and see how today's instruction connects to career and lifelong learning. Approach we are known for our project-based, hands-on approach to learning. Our approach is born out of the belief that kids learn best by exploring, discovering, and collaborating in carefully matched small groups. This is equally true in science and math as it is in english literature or art. This constructivist approach is a lot like tinkering. It encourages students to draw connections between disciplines and build on their previous experience. It gives them the time and space to test their ideas and to figure out how things in the world work. It shows them that you have to fail a lot in order to learn and that failure is at the heart of innovation and invention. This is the way 21st century skills are built. We believe that our small classrooms and collaborative learning style create an inviting, safe, and purposeful environment where students thrive. Walk into any classroom and you will see children peacefully solving their conflicts with the loving support of our dedicated teachers. Our behavioral expectations are clear and our students happily rise to meet them. Harmony's friendly and respectful atmosphere is contagious and carries on well after school is over. School has an extended day model. Students receive extra 5 hours of math and ela instruction weekly. Teachers are able to deliver data-driven, individualized, center-based instruction. Math and reading interventionists are able to meet academically struggling students twice a week in small groups or one-on-one to give intensive academic support to the students. Assessment we use amplify's dibels next and reading 3d, nwea's map, achievement network (anet), and i-ready assessments to measure student growth and grade-level proficiency in math, reading, and language usage, taking a baseline at the beginning of the year and one at mid-terms. Progress monitoring assessments are used once a month to track student achievement more closely. The resulting data gives our teachers essential information about what each student knows so that they can create tutoring rosters, small groups, and targeted instructional plans to reinforce, develop, or introduce specific skills and concepts. Professional development continuous and embedded professional development is the key for raising student achievement and we take it seriously at harmony. Every wednesday afternoon our teachers collaborate in a professional learning community (plc) to share their struggles and what works in a focused and powerful way. Outside of the formal plc structur

Form 990, Part IX, Line 11G

Other professional fees 21,969 785 0 contracted instruction 562,652 0 0 early education support 150,000 0 0 total 734,621 785 0

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 harmony dc public charter schools performed an evaluation of uncertain tax positions for the year ended june 30, 2023, 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, 2023, the statute of limitations for tax years 2019 through 2021 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, 2023, the charter school had no accruals for interest and/or penalties.

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IRS990/Desc0HARMONY PUBLIC CHARTER SCHOOLS' SCIENCE, TECHNOLOGY, ENGINEERING, AND MATH (STEM) PROGRAM AIMS TO PREPARE EACH STUDENT FOR HIGHER EDUCATION WITH A STRONG EMPHASIS ON SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS. THE PROGRAM PROVIDES CURRICULUM, INSTRUCTIONAL RESOURCES, AND PROFESSIONAL DEVELOPMENT FOR STEM TEACHERS. HARMONY STEM PROGRAM IS A PART OF HARMONY PUBLIC CHARTER SCHOOLS' ACADEMIC DEPARTMENT THAT INVOLVES A TEAM OF CURRICULUM SPECIALISTS, INSTRUCTIONAL COACHES, AND LEAD TEACHERS IN HARMONY PUBLIC SCHOOLS SYSTEM. HARMONY STEM PROGRAM HAS THE FOLLOWING COMPONENTS: O PROJECT BASED LEARNING PROGRAM (PBL): HARMONY PROVIDES CURRICULUM, INSTRUCTIONAL RESOURCES, AND PBL TRAINING TO THE TEACHERS. INSTRUCTIONAL ADMINISTRATORS AND STEM COORDINATOR SUPPORT TEACHERS ON SITE TO ASSIST THE IMPLEMENTATION OF PBL. O PROFESSIONAL DEVELOPMENT: HARMONY BELIEVES THAT CONTENT-FOCUSED PROFESSIONAL DEVELOPMENT IS A CRITICAL NEED TO ENSURE THE QUALITY OF TEACHING SCIENCE AND MATHEMATICS. OUR STEM TRAINING MODEL HAS TWO MAJOR COMPONENTS; THE MASTERY OF CONTENT KNOWLEDGE AND DELIVERY OF THE CONTENT WITH EFFECTIVE INSTRUCTIONAL PRACTICES. O STEM CULTURE: THE DEPARTMENT ALSO PROVIDES STRATEGIES AND RESOURCES FOR SCHOOLS TO BUILD STEM SCHOOL ATMOSPHERE CONNECTING THE STUDENTS TO HIGHER EDUCATION. WE DESIGN A VARIETY OF OPPORTUNITIES FOR STUDENTS TO TAKE STEM EDUCATION "BEYOND THE CLASSROOM- AND SEE HOW TODAY'S INSTRUCTION CONNECTS TO CAREER AND LIFELONG LEARNING. APPROACH WE ARE KNOWN FOR OUR PROJECT-BASED, HANDS-ON APPROACH TO LEARNING. OUR APPROACH IS BORN OUT OF THE BELIEF THAT KIDS LEARN BEST BY EXPLORING, DISCOVERING, AND COLLABORATING IN CAREFULLY MATCHED SMALL GROUPS. THIS IS EQUALLY TRUE IN SCIENCE AND MATH AS IT IS IN ENGLISH LITERATURE OR ART. THIS CONSTRUCTIVIST APPROACH IS A LOT LIKE TINKERING. IT ENCOURAGES STUDENTS TO DRAW CONNECTIONS BETWEEN DISCIPLINES AND BUILD ON THEIR PREVIOUS EXPERIENCE. IT GIVES THEM THE TIME AND SPACE TO TEST THEIR IDEAS AND TO FIGURE OUT HOW THINGS IN THE WORLD WORK. IT SHOWS THEM THAT YOU HAVE TO FAIL A LOT IN ORDER TO LEARN AND THAT FAILURE IS AT THE HEART OF INNOVATION AND INVENTION. THIS IS THE WAY 21ST CENTURY SKILLS ARE BUILT. WE BELIEVE THAT OUR SMALL CLASSROOMS AND COLLABORATIVE LEARNING STYLE CREATE AN INVITING, SAFE, AND PURPOSEFUL ENVIRONMENT WHERE STUDENTS THRIVE. WALK INTO ANY CLASSROOM AND YOU WILL SEE CHILDREN PEACEFULLY SOLVING THEIR CONFLICTS WITH THE LOVING SUPPORT OF OUR DEDICATED TEACHERS. OUR BEHAVIORAL EXPECTATIONS ARE CLEAR AND OUR STUDENTS HAPPILY RISE TO MEET THEM. HARMONY'S FRIENDLY AND RESPECTFUL ATMOSPHERE IS CONTAGIOUS AND CARRIES ON WELL AFTER SCHOOL IS OVER. SCHOOL HAS AN EXTENDED DAY MODEL. STUDENTS RECEIVE EXTRA 5 HOURS OF MATH AND ELA INSTRUCTION WEEKLY. TEACHERS ARE ABLE TO DELIVER DATA-DRIVEN, INDIVIDUALIZED, CENTER-BASED INSTRUCTION. MATH AND READING INTERVENTIONISTS ARE ABLE TO MEET ACADEMICALLY STRUGGLING STUDENTS TWICE A WEEK IN SMALL GROUPS OR ONE-ON-ONE TO GIVE INTENSIVE ACADEMIC SUPPORT TO THE STUDENTS. ASSESSMENT WE USE AMPLIFY'S DIBELS NEXT AND READING 3D, NWEA'S MAP, ACHIEVEMENT NETWORK (ANET), AND I-READY ASSESSMENTS TO MEASURE STUDENT GROWTH AND GRADE-LEVEL PROFICIENCY IN MATH, READING, AND LANGUAGE USAGE, TAKING A BASELINE AT THE BEGINNING OF THE YEAR AND ONE AT MID-TERMS. PROGRESS MONITORING ASSESSMENTS ARE USED ONCE A MONTH TO TRACK STUDENT ACHIEVEMENT MORE CLOSELY. THE RESULTING DATA GIVES OUR TEACHERS ESSENTIAL INFORMATION ABOUT WHAT EACH STUDENT KNOWS SO THAT THEY CAN CREATE TUTORING ROSTERS, SMALL GROUPS, AND TARGETED INSTRUCTIONAL PLANS TO REINFORCE, DEVELOP, OR INTRODUCE SPECIFIC SKILLS AND CONCEPTS. PROFESSIONAL DEVELOPMENT CONTINUOUS AND EMBEDDED PROFESSIONAL DEVELOPMENT IS THE KEY FOR RAISING STUDENT ACHIEVEMENT AND WE TAKE IT SERIOUSLY AT HARMONY. EVERY WEDNESDAY AFTERNOON OUR TEACHERS COLLABORATE IN A PROFESSIONAL LEARNING COMMUNITY (PLC) TO SHARE THEIR STRUGGLES AND WHAT WORKS IN A FOCUSED AND POWERFUL WAY. OUTSIDE OF THE FORMAL PLC STRUCTUR
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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 HARMONY DC PUBLIC CHARTER SCHOOLS PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2023, 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, 2023, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2019 THROUGH 2021 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, 2023, THE CHARTER SCHOOL HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES.
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER A CONTRACT WITH THE DC GOVERNMENT. REVENUE PROCEDURE 75-50 DOES NOT APPLY TO CHARTER SCHOOLS. THE NON-DISCRIMINATORY POLICY IS EXPLICITLY STATED IN THE REGISTRATION APPLICATION AND OUR BROCHURE.
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. THE CHARTER SCHOOL ALSO RECEIVES GOVERNMENTAL ASSISTANCE IN THE FORM OF YEARLY GOVERNMENTAL GRANTS. MOST FUNDS ARE RECEIVED FROM THE U.S. DEPARTMENT OF EDUCATION PASSED THROUGH THE OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION IN THE DISTRICT OF COLUMBIA.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF THE CHARTER SCHOOL IS TO PREPARE STUDENTS FOR HIGHER LEARNING IN A SAFE, CARING, AND COLLABORATIVE ATMOSPHERE THROUGH A QUALITY LEARNER-CENTERED EDUCATIONAL PROGRAM WITH A STRONG EMPHASIS ON SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE VOLUNTEERS REPRESENT THE 7 INDIVIDUALS WHO SERVED ON THE BOARD OF DIRECTORS AND 40 PARENT VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2HARMONY PUBLIC CHARTER SCHOOLS' SCIENCE, TECHNOLOGY, ENGINEERING, AND MATH (STEM) PROGRAM AIMS TO PREPARE EACH STUDENT FOR HIGHER EDUCATION WITH A STRONG EMPHASIS ON SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS. THE PROGRAM PROVIDES CURRICULUM, INSTRUCTIONAL RESOURCES, AND PROFESSIONAL DEVELOPMENT FOR STEM TEACHERS. HARMONY STEM PROGRAM IS A PART OF HARMONY PUBLIC CHARTER SCHOOLS' ACADEMIC DEPARTMENT THAT INVOLVES A TEAM OF CURRICULUM SPECIALISTS, INSTRUCTIONAL COACHES, AND LEAD TEACHERS IN HARMONY PUBLIC SCHOOLS SYSTEM. HARMONY STEM PROGRAM HAS THE FOLLOWING COMPONENTS: O PROJECT BASED LEARNING PROGRAM (PBL): HARMONY PROVIDES CURRICULUM, INSTRUCTIONAL RESOURCES, AND PBL TRAINING TO THE TEACHERS. INSTRUCTIONAL ADMINISTRATORS AND STEM COORDINATOR SUPPORT TEACHERS ON SITE TO ASSIST THE IMPLEMENTATION OF PBL. O PROFESSIONAL DEVELOPMENT: HARMONY BELIEVES THAT CONTENT-FOCUSED PROFESSIONAL DEVELOPMENT IS A CRITICAL NEED TO ENSURE THE QUALITY OF TEACHING SCIENCE AND MATHEMATICS. OUR STEM TRAINING MODEL HAS TWO MAJOR COMPONENTS; THE MASTERY OF CONTENT KNOWLEDGE AND DELIVERY OF THE CONTENT WITH EFFECTIVE INSTRUCTIONAL PRACTICES. O STEM CULTURE: THE DEPARTMENT ALSO PROVIDES STRATEGIES AND RESOURCES FOR SCHOOLS TO BUILD STEM SCHOOL ATMOSPHERE CONNECTING THE STUDENTS TO HIGHER EDUCATION. WE DESIGN A VARIETY OF OPPORTUNITIES FOR STUDENTS TO TAKE STEM EDUCATION "BEYOND THE CLASSROOM- AND SEE HOW TODAY'S INSTRUCTION CONNECTS TO CAREER AND LIFELONG LEARNING. APPROACH WE ARE KNOWN FOR OUR PROJECT-BASED, HANDS-ON APPROACH TO LEARNING. OUR APPROACH IS BORN OUT OF THE BELIEF THAT KIDS LEARN BEST BY EXPLORING, DISCOVERING, AND COLLABORATING IN CAREFULLY MATCHED SMALL GROUPS. THIS IS EQUALLY TRUE IN SCIENCE AND MATH AS IT IS IN ENGLISH LITERATURE OR ART. THIS CONSTRUCTIVIST APPROACH IS A LOT LIKE TINKERING. IT ENCOURAGES STUDENTS TO DRAW CONNECTIONS BETWEEN DISCIPLINES AND BUILD ON THEIR PREVIOUS EXPERIENCE. IT GIVES THEM THE TIME AND SPACE TO TEST THEIR IDEAS AND TO FIGURE OUT HOW THINGS IN THE WORLD WORK. IT SHOWS THEM THAT YOU HAVE TO FAIL A LOT IN ORDER TO LEARN AND THAT FAILURE IS AT THE HEART OF INNOVATION AND INVENTION. THIS IS THE WAY 21ST CENTURY SKILLS ARE BUILT. WE BELIEVE THAT OUR SMALL CLASSROOMS AND COLLABORATIVE LEARNING STYLE CREATE AN INVITING, SAFE, AND PURPOSEFUL ENVIRONMENT WHERE STUDENTS THRIVE. WALK INTO ANY CLASSROOM AND YOU WILL SEE CHILDREN PEACEFULLY SOLVING THEIR CONFLICTS WITH THE LOVING SUPPORT OF OUR DEDICATED TEACHERS. OUR BEHAVIORAL EXPECTATIONS ARE CLEAR AND OUR STUDENTS HAPPILY RISE TO MEET THEM. HARMONY'S FRIENDLY AND RESPECTFUL ATMOSPHERE IS CONTAGIOUS AND CARRIES ON WELL AFTER SCHOOL IS OVER. SCHOOL HAS AN EXTENDED DAY MODEL. STUDENTS RECEIVE EXTRA 5 HOURS OF MATH AND ELA INSTRUCTION WEEKLY. TEACHERS ARE ABLE TO DELIVER DATA-DRIVEN, INDIVIDUALIZED, CENTER-BASED INSTRUCTION. MATH AND READING INTERVENTIONISTS ARE ABLE TO MEET ACADEMICALLY STRUGGLING STUDENTS TWICE A WEEK IN SMALL GROUPS OR ONE-ON-ONE TO GIVE INTENSIVE ACADEMIC SUPPORT TO THE STUDENTS. ASSESSMENT WE USE AMPLIFY'S DIBELS NEXT AND READING 3D, NWEA'S MAP, ACHIEVEMENT NETWORK (ANET), AND I-READY ASSESSMENTS TO MEASURE STUDENT GROWTH AND GRADE-LEVEL PROFICIENCY IN MATH, READING, AND LANGUAGE USAGE, TAKING A BASELINE AT THE BEGINNING OF THE YEAR AND ONE AT MID-TERMS. PROGRESS MONITORING ASSESSMENTS ARE USED ONCE A MONTH TO TRACK STUDENT ACHIEVEMENT MORE CLOSELY. THE RESULTING DATA GIVES OUR TEACHERS ESSENTIAL INFORMATION ABOUT WHAT EACH STUDENT KNOWS SO THAT THEY CAN CREATE TUTORING ROSTERS, SMALL GROUPS, AND TARGETED INSTRUCTIONAL PLANS TO REINFORCE, DEVELOP, OR INTRODUCE SPECIFIC SKILLS AND CONCEPTS. PROFESSIONAL DEVELOPMENT CONTINUOUS AND EMBEDDED PROFESSIONAL DEVELOPMENT IS THE KEY FOR RAISING STUDENT ACHIEVEMENT AND WE TAKE IT SERIOUSLY AT HARMONY. EVERY WEDNESDAY AFTERNOON OUR TEACHERS COLLABORATE IN A PROFESSIONAL LEARNING COMMUNITY (PLC) TO SHARE THEIR STRUGGLES AND WHAT WORKS IN A FOCUSED AND POWERFUL WAY. OUTSIDE OF THE FORMAL PLC STRUCTUR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3HARMONY PUBLIC SCHOOLS OFFERS SERVICES THAT ARE AN INTEGRAL PART OF HARMONY DC'S CHARTER SCHOOL OPERATIONS AND ACTIVITIES. GIVEN THE STRUCTURAL RELATIONSHIP BETWEEN THE TWO ORGANIZATIONS, EFFECTIVE JULY 1, 2014, HARMONY PUBLIC SCHOOLS ENTERED INTO A SCHOOL SERVICES AGREEMENT WITH HARMONY DC PUBLIC CHARTER SCHOOLS WHICH IS SCHEDULED TO EXPIRE ON JUNE 30, 2024. SERVICES OFFERED INCLUDE EDUCATION TECHNOLOGY SERVICES, DATA NETWORK SOLUTIONS, TEACHER AND LEADERSHIP COACHING, AND HUMAN RESOURCE AND FINANCIAL SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AS ENACTED BY THE ARTICLES OF INCORPORATION, HARMONY DC PUBLIC CHARTER SCHOOLS HAS A SOLE MEMBER WITH VOTING RIGHTS AS WELL AS OTHER RIGHTS AND PRIVILEGES AS AUTHORIZED BY ITS GOVERNING DOCUMENTS. THE SOLE MEMBER IS HARMONY PUBLIC SCHOOLS, A SEPARATELY INCORPORATED TEXAS NOT-FOR-PROFIT 501 (C)(3) ORGANIZATION THAT OPERATES MULTIPLE CHARTER SCHOOLS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AS ENACTED BY THE ARTICLES OF INCORPORATION, HARMONY DC PUBLIC CHARTER SCHOOLS HAS A SOLE MEMBER WITH VOTING RIGHTS AS WELL AS OTHER RIGHTS AND PRIVILEGES AS AUTHORIZED BY ITS GOVERNING DOCUMENTS. THE SOLE MEMBER IS HARMONY PUBLIC SCHOOLS, A SEPARATELY INCORPORATED TEXAS NOT-FOR-PROFIT 501 (C)(3) ORGANIZATION THAT OPERATES MULTIPLE CHARTER SCHOOLS. BECAUSE OF THE VOTING RIGHTS, THE AGENT FOR HARMONY DC PUBLIC CHARTER SCHOOLS HAS THE ABILITY TO VOTE ON MATTERS AS THEY RELATE TO APPOINTING ONE OR MORE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CEO/PRINCIPAL OF HARMONY DC PUBLIC CHARTER SCHOOLS ALONG WITH ITS OUTSOURCED BOOKKEEPING FIRM REVIEW THE DRAFT FORM 990 INFORMATION TAX RETURN AS PREPARED BY THE ACCOUNTANTS/AUDITORS. ONCE REVIEWED AND ALL SUGGESTED REVISIONS ARE MADE, THE FORM 990 IS EMAILED TO THE FULL BOARD OF DIRECTORS FOR ACCEPTANCE, INCLUDING POSSIBLE REVISIONS. ONCE ACCEPTED, THE 990 TAX RETURN IS EXECUTED BY THE CEO/PRINCIPAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE CEO/PRINCIPAL'S COMPENSATION IS DETERMINED AND APPROVED BY THE BOARD THROUGH ITS GOVERNANCE COMMITTEE USING A WRITTEN EMPLOYMENT CONTRACT, FORM 990'S OF OTHER ORGANIZATIONS AND OTHER APPROPRIATE INFORMATION RELATED TO COMPARABLE POSITIONS OF SIMILAR SIZED ORGANIZATIONS. OTHER EMPLOYEES' COMPENSATION IS DETERMINED USING SIMILAR SOURCES AND APPROVED BY THE CEO/PRINCIPAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ALL 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10OTHER PROFESSIONAL FEES 21,969 785 0 CONTRACTED INSTRUCTION 562,652 0 0 EARLY EDUCATION SUPPORT 150,000 0 0 TOTAL 734,621 785 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART IX, LINE 11G
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false

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