2024-03-28T18:27:07-05:00 2023-06-30 930900579 MCDONALD JACOBS PC 121 SW SALMON ST STE 1100 PORTLAND OR 97204 990 2022-07-01 931178397 GERMAN-AMERICAN SCHOOL OF PORTLAND DBA GERMAN INTERNATIONAL SCHOOL GERM 5036269089 3900 SW MURRAY BLVD BEAVERTON OR 97005 KAREN KEENE BOARD PRESIDENT 5036269089 2024-03-28 1 KAREN KEENE 999009999 0 KARIN S WANDTKE P00172715 5032270581 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KAREN KEENE 3900 SW MURRAY BLVD BEAVERTON OR 97005 5751863 0 X HTTP://WWW.GSPDX.ORG X 1995 OR GIS IS A COLLABORATIVE COMMUNITY WITH A STUDENT-CENTERED LEARNING ENVIRONMENT THAT ENCOURAGES GROWTH INTO BILINGUAL WORLD CITIZENS, WHO STRIVE FOR ACADEMIC AND CREATIVE EXCELLENCE, EMBRACE HEALTHY AND RESPONSIBLE BEHAVIOR, AND VALUE INDEPENDENCE AND LIFELONG LEARNING. 9 9 120 100 0 0 1040069 673857 3964773 4946656 6006 23097 39183 88932 5050031 5732542 0 0 0 0 3115082 3989873 0 0 88177 1216725 1111051 4331807 5100924 718224 631618 8003927 15934280 2545803 9844538 5458124 6089742 GIS IS A COLLABORATIVE COMMUNITY WITH A STUDENT-CENTERED LEARNING ENVIRONMENT THAT ENCOURAGES GROWTH INTO BILINGUAL WORLD CITIZENS, WHO STRIVE FOR ACADEMIC AND CREATIVE EXCELLENCE, EMBRACE HEALTHY AND RESPONSIBLE BEHAVIOR, AND VALUE INDEPENDENCE AND LIFELONG LEARNING. 0 0 4466403 5047897 TO PROVIDE A FULL-TIME BILINGUAL EDUCATION IN TWO TRACKS (1. GERMAN/ENGLISH; 2. MANDARIN/ENGLISH) FOR UP TO 310 CHILDREN FROM TWO YEARS OLD THROUGH 5TH GRADE. THE BINATIONAL CURRICULA INCLUDE LANGUAGE ARTS, MATH, SCIENCE, SOCIAL STUDIES, SPORTS, MUSIC, & ART. 4466403 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 7 0 120 1 0 1 GM 0 0 0 1 1 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 OR X X CARINA HORTON BUSINESS MANAGER 5036269089 3900 MURRAY BLVD BEAVERTON OR 97005 KAREN KEENE PRESIDENT 4.00 X X 0 0 0 ROBERT GLATZ VICE PRESIDENT 4.00 X X 0 0 0 ULRIKE WEILER TREASURER 4.00 X X 0 0 0 SIMONE HELBLING SECRETARY 4.00 X X 0 0 0 MICHA RAMSEY DIRECTOR 4.00 X 0 0 0 CARSTEN SCHEMEL DIRECTOR 4.00 X 0 0 0 FLORIAN GSTREIN DIRECTOR 4.00 X 0 0 0 ERIN CHAPMAN DIRECTOR 4.00 X 0 0 0 RAPHAEL SUN DIRECTOR 4.00 X 0 0 0 BLAKE PETERS HEAD OF SCHOOL 40.00 X 156513 0 7037 156513 0 7037 1 0 1 0 0 39334 225646 408877 673857 TUITION 611110 4311244 4311244 EXTENDED CARE 611110 361191 361191 COMMUNITY OUTREACH PRO 611110 232988 232988 TUITION FINANCE FEES 611110 41233 41233 4946656 23097 23097 100265 0 100265 100265 100265 3724 39334 19321 -15597 -15597 976 0 976 976 CHANGES IN CURRENCY VA 900099 3288 3288 3288 5732542 5047897 0 10788 163550 144329 16753 2468 3185779 2811371 326329 48079 367354 324181 37629 5544 273190 241083 27984 4123 11118 5121 5997 12020 5537 6483 62078 28595 33483 76115 67169 7797 1149 25698 22678 2632 388 390486 344594 39999 5893 82818 73085 8483 1250 197390 174192 20219 2979 32398 28590 3319 489 CLASSROOM MATERIALS 116300 116300 OTHER OPERATING COSTS 84560 61867 7181 15512 EQUIPMENT MAINTENANCE 20070 17711 2056 303 5100924 4466403 546344 88177 3074891 2014703 1944507 3221635 3000 15514 36161 101567 85361 9051085 945311 2753462 8105774 110986 2470646 8003927 15934280 300923 385973 1989880 2373855 2360000 50000 255000 4674710 2545803 9844538 X 4523124 5152032 935000 937710 5458124 6089742 8003927 15934280 631618 0 X X 1 X 0 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2194734 2194734 1373572 32164 1341408 3111461 657892 2453569 202014 186570 15444 2169304 68685 2100619 8105774 FUNDS HELD 6766 OPERATING RIGHT-OF-USE-ASSET 2463880 2470646 GRANT FUNDS TO BE RETURNED 197000 OPERATING LEASE LIABILITY 2463880 FINANCING LEASE LIABILITY 2013830 4674710 X PART X, LINE 2: THE SCHOOL FOLLOWS THE PROVISIONS OF FASB ASC TOPIC 740 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT HAS EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS TOPIC. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 ANNUAL ADVERTISEMENT OF OUR NON-DISCRIMINATORY POLICY IS PUBLISHED IN THE COMMUNITY NEWSPAPERS GROUP. THE ADVERTISEMENT OCCUPIES 3 COLUMN INCHES, IS CAPTIONED IN 12-POINT BOLDFACE, AND INCLUDES THE TEXT IN 8-POINT TYPE. SCHEDULE E, PART I, LINE 4 THE GERMAN INTERNATIONAL SCHOOL ASKS FOR RACE/ETHNICITY ON THE ENROLLMENT CONTRACT. THIS IS GATHERED STRICLTY FOR REPORTING PURPOSES FOR THE GERMAN GOVERNMENT. SCHEDULE E, PART I, LINE 6 A PORTIONS OF THE "GOVERNMENT" FUNDS COME FROM THE FEDERAL REPUBLIC OF GERMANY. AS REPORTED IN SCHEDULE B, CONTRIBUTOR #2. FUN RUN 39160 39160 121 270 1284 HOLIDAY SALE 3898 174 3724 4364 1 8282 5000 43058 39334 3724 121 8552 10648 19321 -15597 X X 0 0 0 0 0 0 0 0 0 BLAKE PETERS HEAD OF SCHOOL 141513 0 15000 0 0 0 0 0 7037 0 163550 0 0 0 CHILDREN OF BOARD MEMBERS CHILDREN OF BOARD MEMBERS 6440 TUITION ASSISTANCE FINANCIAL AID RWPH INVESTMENTS LLC LLC OWNED BY HEAD OF SCHOOL'S FATHER IN LAW 296000 RENT 0 FORM 990, PART VI, SECTION A, LINE 6 PARENTS AND LEGAL GUARDIANS OF ENROLLED STUDENTS, AS WELL AS EMPLOYEES, ARE MEMBERS OF THE GERMAN INTERNATIONAL SCHOOL. THE ROLE OF MEMBERS IS GENERALLY TO ELECT THE BOARD OF DIRECTORS, WHICH IS THE SCHOOL'S GOVERNING BODY. IN ADDITION, MEMBERS ARE ALLOWED TO VOTE ON ANY PROPOSALS REFERRED BY THE BOARD, WHICH HISTORICALLY HAS HAPPENED ONLY RARELY, IF AT ALL. FORM 990, PART VI, SECTION A, LINE 7A PARENTS AND LEGAL GUARDIANS OF ENROLLED STUDENTS, AS WELL AS EMPLOYEES, ARE MEMBERS OF THE GERMAN INTERNATIONAL SCHOOL. THE ROLE OF MEMBERS IS GENERALLY TO ELECT THE BOARD OF DIRECTORS, WHICH IS THE SCHOOL'S GOVERNING BODY. IN ADDITION, MEMBERS ARE ALLOWED TO VOTE ON ANY PROPOSALS REFERRED BY THE BOARD, WHICH HISTORICALLY HAS HAPPENED ONLY RARELY, IF AT ALL. FORM 990, PART VI, SECTION A, LINE 7B THE DUTIES OF THE MEMBERS INCLUDE: 1) ELECT NEW MEMBERS OF THE BOARD OF DIRECTORS; 2) APPROVE THE PREVIOUS YEAR'S ANNUAL REPORT; 3) VOTE ON PROPOSALS REFERRED TO MEMBERS BY THE BOARD (BYLAW REVISIONS, FOR EXAMPLE). FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE, WHICH CONSULTS WITH PROFESSIONAL ADVISERS AS NEEDED. THE FINANCE COMMITTEE PRESENTS THE COMPLETED FORM 990 TO THE BOARD OF DIRECTORS BEFORE THE FORM IS FILED. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST TRANSACTION IS AUTHORIZED, APPROVED OR RATIFIED IF IT RECEIVES THE AFFIRMATIVE VOTE OF A MAJORITY OF THE DIRECTORS ON THE BOARD OF DIRECTORS OR ON THE COMMITTEE WHO HAVE NO DIRECT OR INDIRECT INTEREST IN THE TRANSACTION. A TRANSACTION MAY NOT BE AUTHORIZED, APPROVED OR RATIFIED UNDER THIS SECTION BY A SINGLE DIRECTOR. IF A MAJORITY OF THE DIRECTORS WHO HAVE NO DIRECT OR INDIRECT INTEREST IN THE TRANSACTION VOTES TO AUTHORIZE, APPROVE OR RATIFY THE TRANSACTION, A QUORUM IS PRESENT FOR THE PURPOSE OF TAKING ACTION UNDER THIS SECTION. THE PRESENCE OF, OR A VOTE CAST BY, A DIRECTOR WITH A DIRECT OR INDIRECT INTEREST IN THE TRANSACTION DOES NOT AFFECT THE VALIDITY OF ANY ACTION TAKEN IF THE TRANSACTION IS OTHERWISE APPROVED. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION REVIEW & APPROVAL PROCESS - CEO & TOP MANAGEMENT FOR 2022-23, THE EXECUTIVE COMMITTEE (BOARD PRESIDENT, VICE PRESIDENT, TREASURER AND SECRETARY) REVIEWED SALARY AND BENEFITS DATA FROM LOCAL AND REGIONAL INDEPENDENT SCHOOLS OF SIMILAR SIZE, THE HEAD OF SCHOOL'S PERFORMANCE OVER THE 2022-23 SCHOOL YEAR, AND CONSIDERED THE SCHOOL'S FINANCIAL HEALTH AND THE FORECASTED ENROLLMENT OF THE SCHOOL. UPON COMPLETION OF THE REVIEW, THE EXECUTIVE COMMITTEE AGREED TO INCREASE THE CASH COMPENSATION OF THE SCHOOL'S TOP MANAGEMENT OFFICIAL. AFTER A PERFORMANCE REVIEW, THE EXECUTIVE COMMITTEE APPROVED A ONE-TIME MONETARY BONUS. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND OTHER POLICY STATEMENTS, AND THE FINANCIAL STATEMENTS THAT ARE INCLUDED IN FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, THE SCHOOL PUBLISHES A YEAR-END SUMMARIZED FINANCIAL REPORT ANNUALLY IN THE FALL EDITION OF ITS "LATERNLEIN" PUBLICATION, WHICH IS DISSEMINATED TO A WIDE GROUP OF PERSONS INTERESTED IN THE SCHOOL VIA EMAIL AND IS POSTED ON THE SCHOOL'S WEBSITE. PART XII LINE 2C THE PROCESS FOR FINANCIAL OVERSIGHT HAS NOT CHANGED.