2024-05-09T15:17:29-04:00 2023-06-30 462108854 KENDALL PREBOLA AND JONES LLC PO BOX 259 BEDFORD PA 155220259 990 2022-07-01 452625029 DC HEBREW LANGUAGE CHARTER SCHOOL DCHE 2026707352 6015-17 CHILLUM PLACE NE WASHINGTON DC 20011 DEENA FOX BOARD CHAIR 2026707352 2024-05-07 true DEENA FOX 999009999 false ROBERT F PREBOLA CPA P00575666 8146231880 2024-05-07 X 2022 2023-04-26 12:10:37Z SELA PUBLIC CHARTER SCHOOL DEENA FOX 6015-17 CHILLUM PLACE NE WASHINGTON DC 20011 7774777 false X WWW.SELAPCS.ORG X 2011 DC 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. SELAS PRIMARY SOURCES OF SUPPORT ARE LOCAL APPROPRIATIONS FOR CHARTER SCHOOLS FROM THE DISTRICT OF COLUMBIA GOVERNMENT. 13 13 86 15 0 1749556 846187 5649934 6666922 31 -121029 32720 260810 7432241 7652890 0 0 4226761 4800861 0 71897 2259633 2479469 6486394 7280330 945847 372560 3185009 10984633 514899 7941963 2670110 3042670 X 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. SELAS PRIMARY SOURCES OF SUPPORT ARE LOCAL APPROPRIATIONS FOR CHARTER SCHOOLS FROM THE DISTRICT OF COLUMBIA GOVERNMENT. false false 6529094 6666922 SELA PCS IS FOUNDED ON THE PREMISE THAT FLUENCY IN MORE THAN ONE LANGUAGE DEVELOPS A GREATER ABILITY TO COMMUNICATE WITH AND TO UNDERSTAND OTHER CULTURES. AS A DUAL-LANGUAGE SCHOOL COMMITTED TO IMMERSION, SELA PCS HELPS STUDENTS FROM PRE-K TO 5TH GRADE ACHIEVE LANGUAGE PROFICIENCY IN TWO LANGUAGES - INCLUDING READING AND ORAL PROFICIENCY - AND SETS HIGH LEARNING STANDARDS FOR BOTH ENGLISH LANGUAGE ARTS AND HEBREW LANGUAGE, CHOOSING CURRICULA THAT PROVIDES ITS TEACHERS WITH THE INSTRUCTIONAL RESOURCES TO SUCCESSFULLY DEVELOP THESE SKILLS AND ABILITIES IN ITS STUDENTS. 6529094 true true false false false false false false false false true false false false true true true false true false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false true 33 0 86 true false false false false false false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true true false X JOSHUA BORK 2026707352 6015-17 CHILLUM PLACE NE WASHINGTON DC 20011 DEENA FOX BOARD CHAIR 3.00 X X 0 0 0 STEVE MESSNER TREASURER 3.00 X X 0 0 0 REBECCA RUBIN DAMARI PHD SECRETARY 3.00 X X 0 0 0 ASTER ALLEN-PATEL DIRECTOR 3.00 X 0 0 0 ROSE BENSON DIRECTOR 3.00 X 0 0 0 HEATHER CAPELL BRAMBLE DIRECTOR 3.00 X 0 0 0 YAIR INSPEKTOR DIRECTOR 3.00 X 0 0 0 BRYCE JACOBS PHD DIRECTOR 3.00 X 0 0 0 MICHAEL WALKER DIRECTOR 3.00 X 0 0 0 ANDREW WHITING DIRECTOR 3.00 X 0 0 0 SANDRA COLEY DIRECTOR 3.00 X 0 0 0 KOUSTUBH BAGCHI DIRECTOR 3.00 X 0 0 0 JUSTIN RUBIN DIRECTOR 3.00 X 0 0 0 LIZ COHEN - OUTGOING DIRECTOR 3.00 X 0 0 0 JOSHUA A BORK HEAD OF SCHO 60.00 X 131784 0 18657 RYAN BENJAMIN DIR. OF OPER 60.00 X 106007 0 21001 MARKUS TOWNSEND DIR. OF STUD 50.00 X 105465 0 8692 343256 48350 3 false true false END-TO-END SOLUTIONS FOR SPECIAL EDUCATION LLC 714 G STREET SE SUITE 201 WASHINGTON DC 20003 SPECIAL ED SVCS 221799 TOP SPANISH CAFE & CATERING INC 3541 GEORGIA AVE NW WASHINGTON DC 20010 FOOD SERVICE 213729 SERVICE INDUSTRIES LLC 11703 RIVERSHORE DRIVE DUNKIRK MD 20754 CUSTODIAL SVCS 173458 3 420295 425892 3524 846187 PER PUPIL ALLOCATION 611710 5319247 5319247 PER PUPIL FACILITY ALLOWANCE 611710 983640 983640 STUDENT FEES 611710 364035 364035 6666922 858 858 121887 -121887 -121887 -121887 GAIN ON LEASE CONVERSION 246497 246497 OTHER INCOME 900099 14313 14313 260810 7652890 6681235 125468 294130 268204 24829 1097 3778467 3445423 318963 14081 52225 47623 4408 194 375352 342267 31686 1399 300687 274183 25383 1121 7876 7876 132417 132417 53186 40182 13004 71001 66310 4566 125 72376 67594 4654 128 488158 455908 31390 860 308004 287655 19806 543 167196 156151 10751 294 16338 15258 1051 29 CONTRACTED INSTRUCTION 477155 477155 FOOD SERVICE 219699 219699 DIRECT STUDENT COSTS 215905 215905 AUTHORIZER FEE 66361 61977 4267 117 183797 87600 44288 51909 7280330 6529094 679339 71897 2280184 2610994 61190 44198 329875 191080 110049 304118 99471 100509 8153016 450954 241475 7702062 62765 31672 3185009 10984633 226310 172876 38070 32373 7729807 250519 6907 514899 7941963 X 2633331 2666041 36779 376629 2670110 3042670 3185009 10984633 372560 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1487879 1487879 6211136 122341 6088795 439883 328613 111270 14118 14118 7702062 OPERATING LEASE LIABILITY 6907 6907 X 7652890 7652890 7652890 7280330 7280330 7280330 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, 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. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE 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 STATED IN THE REGISTRATION APPLICATION. SCHEDULE E, LINE 6 THE 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. X X X false false false false false false false false false JOSHUA A BORK HEAD OF SCHOOL 131784 4293 14364 150441 A DISTRICT OF COLUMBIA EAGLE BANK REVENUE BONDS 536001131 2023-06-28 10200000 REFINANCE LOAN / SCHOOL BUILDING IMPROVEMENTS false false false A 10200000 195356 5859144 4145500 false true false true A false false false false false false true A false false true false true false false false true A false PURPOSE OF ISSUE DESCRIPTION DISTRICT OF COLUMBIA REFINANCE LOAN / SCHOOL BUILDING IMPROVEMENTS ADDITIONAL INFORMATION DISTRICT OF COLUMBIA ON JUNE 28, 2023, THE DISTRICT OF COLUMBIA ISSUED AND SOLD VARIABLE RATE REVENUE BONDS, DISTRICT OF COLUMBIA D.C. HEBREW LANGUAGE CHARTER SCHOOL ISSUE, SERIES 2023, IN THE AMOUNT OF 10,200,000 TO EAGLE BANK. PROCEEDS FROM THIS ISSUE WERE LOANED TO THE CHARTER SCHOOL FOR THE PURPOSE OF REFINANCING EXISTING DEBT, IMPROVEMENTS TO ITS CURRENT SCHOOL BUILDING LOCATED AT 6015-6017 CHILLUM PLACE, NE, WASHINGTON, DC AND TO PAY FOR CERTAIN DEBT ISSUANCE COSTS. AS OF JUNE 30, 2023, THE CHARTER SCHOOL HAD DRAWN DOWN 6,054,500 OF THE PROCEEDS FROM EAGLE BANK, UTILIZING 5,825,000 TO PAY OFF AN EAGLE BANK LOAN THAT WAS ACQUIRED FOR THE PURCHASE OF ITS SCHOOL BUILDING AT 6015-6017 CHILLUM PLACE, NE, WASHINTON, DC, 34,144 FOR THE PAYMENT OF BANK FEES RELATING TO THE EAGLE BANK LOAN PAY OFF, AND 195,356 FOR THE PAYMENT OF CERTAIN DEBT ISSUANCE COSTS. 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. SELAS PRIMARY SOURCES OF SUPPORT ARE LOCAL APPROPRIATIONS FOR CHARTER SCHOOLS FROM THE DISTRICT OF COLUMBIA GOVERNMENT. FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE DIRECTOR/HEAD OF SCHOOL 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/HEAD OF SCHOOL'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