2024-11-19T08:24:49-06:00 2024-06-30 521273734 LSWG PA 1801 RESEARCH BLVD SUITE 320 ROCKVILLE MD 20850 990 2023-07-01 521036230 THE NORA SCHOOL NORA 3014956672 955 SLIGO AVENUE SILVER SPRING MD 20910 MARA NICASTRO HEAD OF SCHOOL 3014956672 2024-11-19 1 0 C EVA WEBB P01251814 3016629200 2023 2024-10-15 13:58:12Z MARA NICASTRO 955 SLIGO AVENUE SILVER SPRING MD 20910 2688093 0 X NORA-SCHOOL.ORG X 1964 DC THE NORA SCHOOL IS A PROGRESSIVE, SOCIALLY-CONSCIOUS, COLLEGE PREPARATORY HIGH SCHOOL THAT IS SMALL BY DESIGN, ACADEMICALLY SUPPORTIVE, AND COMMUNITY ORIENTED. NORA PROVIDES AN INSPIRING SPACE FOR A DIVERSE GROUP OF STUDENTS AND TEACHERS TO GROW. 8 8 17 0 2300 0 105880 130868 2251184 2428036 193315 116761 0 4800 2550379 2680465 0 0 0 0 1370071 1677258 0 0 36989 538145 521318 1908216 2198576 642163 481889 6034004 6543734 1073912 972165 4960092 5571569 THE NORA SCHOOL IS A PROGRESSIVE, SOCIALLY-CONSCIOUS, COLLEGE PREPARATORY HIGH SCHOOL THAT IS SMALL BY DESIGN, ACADEMICALLY SUPPORTIVE, AND COMMUNITY ORIENTED. NORA PROVIDES AN INSPIRING SPACE FOR A DIVERSE GROUP OF STUDENTS AND TEACHERS TO GROW. 0 0 1750721 2428036 NORA IS A SMALL, PROGRESSIVE, INDEPENDENT COLLEGE PREPARATORY DAY SCHOOL FOR STUDENTS IN GRADES 9 THROUGH 12. TEACHERS AND STUDENTS WORK TOGETHER TO: FOSTER INTELLECTUAL AND INQUIRING LEARNERS, DISCOVER THEIR UNIQUE INDENTITY AND PLACE IN THE WORLD, DEVELOP SOCIAL AWARENESS THAT IMPELS THEM TO ACTION AND PREPARE FOR COLLEGE AND FOR LIFE. 1750721 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 17 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X NORMAN MAYNARD 3014956673 955 SLIGO AVENUE SILVER SPRING MD 20910 ANDREW SCHOENBACH TREASURER 1.00 X X 0 0 0 JUDITH GELMAN CHAIR 5.00 X X 0 0 0 VIVIAN YAO DIRECTOR 1.00 X 0 0 0 MARA NICASTRO HEAD OF SCHOOL 40.00 X X 255255 0 7658 MARY MUSSMAN SECRETARY 1.00 X X 0 0 0 MICHAEL WILSON DIRECTOR 1.00 X 0 0 0 NAILAH HARRELL DIRECTOR 1.00 X 0 0 0 ROBIN MARION DIRECTOR 1.00 X 0 0 0 VAL WISE DIRECTOR 1.00 X 0 0 0 BRENNAN BOOTHBY FACULTY DIRECTOR 40.00 X 71611 0 7432 SCOTT MADDEN TEACHER AND COLLEGE COUNSELOR 40.00 X 107145 0 3214 MARCIA MILLER DIRECTOR OF ADMISSION 40.00 X 100772 0 15560 534783 0 33864 3 0 1 0 0 130868 130868 EDUCATION SERVICES 611110 2428036 2428036 2428036 114461 114461 9928 7628 2300 2300 2300 MISCELLANEOUS INCOME 900099 4800 4800 4800 2680465 2428036 2300 119261 349030 261773 83767 3490 1116827 852125 239029 25673 29023 22157 6185 681 76301 58043 16679 1579 106077 80618 23337 2122 496 496 9000 9000 23700 22515 1185 35972 29007 3521 3444 38051 30357 7694 90600 84258 6342 13694 12735 959 26044 24221 1823 105760 98357 7403 22718 21128 1590 SPECIAL PROGRAMS 46257 46257 SPORTS ACTIVITIES AND S 39750 39750 FACULTY EXPENSE 33497 33497 TEXTS/TEACHING AIDS 32442 30820 1622 3337 3103 234 2198576 1750721 410866 36989 598286 122504 201715 601258 2620 20067 7348 4488426 1294285 3260316 3194141 1913842 2592391 37158 26092 6034004 6543734 15663 18587 235881 229480 784980 697544 37388 26554 1073912 972165 X 4673669 5385622 286423 185947 4960092 5571569 6034004 6543734 481889 129588 0 X X 1 X 0 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 345309 345309 4073485 1234892 2838593 69632 59393 10239 3194141 OPERATING LEASE LIABILITY 26554 26554 X PART X, LINE 2: THE SCHOOL IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. THE SCHOOL HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE SCHOOL BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE SCHOOL'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE SCHOOL HAS NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN TAX INCOME TAX POSITIONS AT JUNE 30, 2024 AND 2023. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE SCHOOL'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND OTHER EXPENSES. THE SCHOOL'S OPEN AUDIT YEARS ARE 2020-2022. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 PUBLICATION OF POLICY IN THE WASHINGTON POST ALONG WITH INCLUSION IN PUBLICITY PACKET SENT TO PROSPECTIVE STUDENTS AND PARENTS X 0 0 0 0 0 0 0 0 0 MARA NICASTRO HEAD OF SCHOOL 255255 0 0 0 0 0 7658 0 0 0 262913 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD WILL REVIEW AND APPROVE THE FORM 990 PRIOR TO IT BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C ARTICLE III: PROCEDURES 1. DUTY TO DISCLOSE IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS OR OTHERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. 2. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. 3. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST A. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B. THE COMPLIANCE OFFICER WILL INVESTIGATE AND RESOLVE ALL REPORTED COMPLAINTS AND ALLEGATIONS. THE COMPLIANCE OFFICER SHALL INFORM THE HEAD, BOARD CHAIR AND FINANCIAL COMMITTEE ABOUT THE OUTCOME AND IF NEEDED, THE INVESTIGATION AND THE APPROPRIATE COURSE OF ACTION. C. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE SCHOOL CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY, WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE HEAD OF SCHOOL IS EVALUATED BY THE BOARD OF DIRECTORS AND THE FACULTY EVERY THREE YEARS. THE HEAD OF SCHOOL IS THEN OFFERED A CONTRACT WITH A SALARY NEGOTIATED BETWEEN THE HEAD OF SCHOOL AND BOARD CHAIR, WHICH IS THEN REVIEWED AND APPROVED OR DISAPPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES, THE 990 AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE SCHOOL'S OFFICE UPON REQUEST. PART XII LINE 2C THERE WAS NO CHANGE IN THIS PROCESS FROM THE PRIOR YEAR.