2015-05-15T10:39:34-05:00 2014-06-30 420714325 MCGLADREY LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2013-07-01 264739632 EAST BALTIMORE COMMUNITY SCHOOL INC EAST 4105168593 2800 N CHARLES STREET NO 326 BALTIMORE MD 21218 PATRICK MCCARTHY TREASURER 4105168593 2015-05-12 1 JULIA FLANNERY CPA P00928918 4102469300 2013 2016-04-25 22:37:26Z HENDERSON-HOPKINS ELMER A HENDERSON A JOHNS HOPKINS PARTNERSHIP SCHOOL PATRICIA WELCH 2800 N CHARLES STREET NO 326 BALTIMORE MD 21218 12786567 0 X N/A X 2009 MD TO OPERATE A KINDERGARTEN-8TH GRADE PUBLIC SCHOOL UNDER CONTRACT W/ BALTIMORE CITY PUBLIC SCHOOLS 12 12 0 21 0 0 5782992 9288009 2620416 3477553 43812 15318 6446 5687 8453666 12786567 184000 184000 0 0 2394005 2973149 0 0 0 799002 2903519 3377007 6060668 5076659 6725899 68552388 68915634 63133635 54952180 5418753 13963454 X SEE SCHEDULE O. 0 0 5057556 184000 3477553 IN 2013, EAST BALTIMORE COMMUNITY SCHOOL CONTINUED ITS TRANSFORMATION INTO A GROUNDBREAKING MODEL OF COMMUNITY SCHOOLING. THROUGH ITS CONTRACT WITH BALTIMORE CITY PUBLIC SCHOOLS, THE NAME OF THE SCHOOL WAS CHANGED TO ELMER A. HENDERSON: A JOHNS HOPKINS PARTNERSHIP SCHOOL TO INDICATE THE PARTNERSHIP WITH HOPKINS, SPECIFICALLY WITH THE SCHOOL OF EDUCATION AS ITS OPERATOR. THE GROUNDBREAKING FOR THE NEW $54.1 MILLION SCHOOL FACILITY TOOK PLACE IN JUNE 2012 WITH THE JOHNS HOPKINS UNIVERSITY SCHOOL OF EDUCATION AS THE OPERATOR. HIGHLIGHTS OF THE INSTRUCTIONAL PROGRAM AT HENDERSON-HOPKINS INCLUDE AN AFTERSCHOOL PROGRAM RUN BY THE Y OF CENTRAL MARYLAND THAT IS FREE TO FAMILIES, SUMMER READING PROGRAM FOR IDENTIFIED EMERGENT READERS IN FIRST AND SECOND GRADE, FULL IMPLEMENTATION OF THE SUCCESS FOR ALL LITERACY PROGRAM DEVELOPED BY JOHNS HOPKINS RESEARCHER ROBERT SLAVIN, AND FULL-TIME SOCIAL WORKER, FAMILY ADVOCATE, AND EXPANDED ADMINISTRATIVE SUPPORT FOR THE SCHOOL LEADERSHIP TEAM TO DRIVE INSTRUCTIONAL IMPACT. HENDERSON-HOPKINS WAS ALSO RECOGNIZED WITH A "GOLD" LEVEL DESIGNATION FOR ITS SUCCESS IN THE POSTIVE BEHAVIORAL INTERVENTION AND SUPPORT PROGRAM, WHICH RECOGNIZES STUDENT MOTIVATION TOWARDS INTRINSIC SUCCESS. ENROLLMENT GREW TO 368 AS THE SCHOOL CONTINUED TO RESET THE CURRICULUM, CLIMATE AND LEARNING CULTURE. THE IMPACT OF THIS WORK IS SEEN IN THE GROWTH ON THE MARYLAND STATE ASSESSMENT (MSA). OVERALL LITERACY SCORES ON THE MSA IMPROVED BY 13.2%, FROM 58.9% TO 72.1%. IN THIRD GRADE, THE INCREASE WAS MORE SIGNIFICANT FROM 48.8% TO 70.5%. AGGREGATE SCHOOL-WIDE ATTENDANCE ALSO CONTINUES TO BE AMONG THE STRONGEST IN THE DISTRICT AT 95%.THE HENDERSON-HOPKINS NEW FACILITY WAS OPENED IN JANUARY 2014 AND CONTINUES PLANS TO OPEN THE 170-STUDENT EARLY CHILDHOOD CENTER. THE ECC WILL INCLUDE AN EARLY HEAD START, HEAD START AND PRIVATE MARKET TUITION FAMILIES, AND IS EXPECTED TO OPEN IN FALL OF 2014. 5057556 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 X 9 0 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MD X DEBBIE RICE 4105168593 JOHNS HOPKINS UNIVERSITY 2800 N BALTIMORE MD 21218 PATRICIA WELCH INTERIM CHAIR 2.00 X X 0 0 0 BETTY CARLOS TRUSTEE 2.00 X 0 0 0 JERRELLE FRANCOIS TRUSTEE 2.00 X 0 0 0 ANDY FRANK SECRETARY 2.00 X X 0 0 0 LISA KANE TRUSTEE 2.00 X 0 0 0 PATRICK MCCARTHY TREASURER 2.00 X X 0 0 0 NATHANIEL MCFADDEN TRUSTEE 2.00 X 0 0 0 ROXCELINA REDMOND TRUSTEE 2.00 X 0 0 0 CHRISTOPHER SHEA TRUSTEE 2.00 X 0 0 0 MCKEVIT WALKER TRUSTEE 2.00 X 0 0 0 MARGARET WILLIAMS TRUSTEE 2.00 X 0 0 0 BERNARD C YOUNG TRUSTEE 2.00 X 0 0 0 BENJAMIN S CARSON PAST CHAIR -EXIT 9/2/13 2.00 X X 0 0 0 ANNETTE ANDERSON ASSOCIATE DEAN - JHU SOE 50.00 X 174599 0 45059 174599 0 45059 1 0 1 1 0 83694 9204315 557030 9288009 TOTAL PER PUPIL ALLOCA 611710 3477553 3477553 3477553 15318 15318 OTHER INCOME 900099 5687 5687 5687 12786567 3477553 0 21005 184000 184000 244522 244522 2081773 1640659 441114 484474 339134 145340 162380 121891 40489 16823 16823 94400 94400 216296 216296 586 586 24515 4677 19838 420342 420342 4627 4627 13517 13517 396594 396594 1292930 1292930 74915 74915 GUARANTEE FEE 139234 139234 AMORTIZATION-COMPLIANCE 77779 77779 CURRICULUM MATERIALS 68045 68045 MOVING EXPENSE 42427 42427 20489 20489 6060668 5057556 1003112 0 884542 750809 23279956 923068 131022 231104 7990 6067 58642790 1605668 42084879 57037122 2163999 9967464 68552388 68915634 516510 802291 673086 598059 53122000 53122000 8822039 429830 63133635 54952180 X 5418753 13963454 5418753 13963454 68552388 68915634 6725899 1818802 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6300000 6300000 49599947 989738 48610209 138258 138258 0 1388777 161894 1226883 1215808 315778 900030 57037122 DEFERRED COMPLIANCE COSTS 641673 DEFERRED LOAN CLOSING COSTS 1325791 ASSET HELD FOR DONATION 8000000 9967464 DUE TO CONSTRUCTION PROJECT MANAGER 429830 429830 X 15500440 2713873 2713873 12786567 0 12786567 6955739 895071 895071 6060668 0 6060668 PART X, LINE 2: THE SCHOOL ADOPTED THE CODIFICATION TOPIC ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE SCHOOL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES, BASED UPON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED THE SCHOOL'S TAX POSITIONS AND CONCLUDED THAT THE SCHOOL HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. THE SCHOOL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES BEFORE JUNE 30, 2011. PART VI, LINE 1E - LAND, BUILDING, AND EQUIPMENT - THE OTHER ASSETS CONSIST OF THE FOLLOWING: FURNITURE & FIXTURES $ 1,215,808 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ENROLLMENT PROCESS IS COMPLETED THROUGH BALTIMORE CITY PUBLIC SCHOOLS. SCHEDULE E, PART I, LINE 6 EBCS RECEIVES A PER STUDENT ALLOCATION FROM BALTIMORE CITY PUBLIC SCHOOLS TO COMPENSATE THE SCHOOL FOR THE DELIVERY OF EDUCATIONAL SERVICES. 1 EAST BALTIMORE DEVELOPMENT FOUNDATION INC 1731 CHASE STREET BALTIMORE MD 21213 263871581 501(C)(3) 184000 COMMUNITY DEVELOPMENT ACTIVITIES IN THE LOCAL GEOGRAPHIC AREA TO THE BENEFIT OF THE SCHOOL 1 0 PART I, LINE 2: THE ORGANIZATION IS VERY SELECTIVE IN AWARDING GRANTS THAT WILL ALLOW IT TO ACCOMPLISH ITS TAX EXEMPT PURPOSES. IT FOLLOWS USE OF GRANT PROCEEDS FOR INTENDED PURPOSES WHICH BENEFIT THE SCHOOL IN THE FUTURE VIA INQUIRY AND OBSERVATION OF GRANT EXPENDITURE EFFORTS OF GRANTEES. 0 0 0 0 0 0 0 0 0 ANNETTE ANDERSON ASSOCIATE DEAN - JHU SOE 174599 0 0 0 0 0 23180 0 21879 0 219658 0 0 0 SCHEDULE J, PART I, LINE 3 AND FORM 990, PART VII, LINE 5 IN FY 2014, THE EBCS BOARD ENGAGED THE JOHNS HOPKINS UNIVERSITY SCHOOL OF EDUCATION (JHU-SOE) TO BECOME THE OPERATOR OF THE SCHOOL. AS OPERATOR, JHU-SOE IS RESPONSIBLE FOR THE DAY TO DAY OPERATIONS OF THE SCHOOL. THE ASSISTANT DEAN FOR COMMUNITY SCHOOLS AT JHU-SOE, DR. ANNETTE ANDERSON, WAS ASSIGNED TO OVERSEE THE OPERATING AGREEMENT BETWEEN JHU AND EBCS MANAGING THE SCHOOL'S OPERATIONAL, BUSINESS AND ADMINISTRATIVE SERVICES. THE ASSISTANT DEAN ALSO COORDINATES WITH THE SCHOOL PRINCIPAL AND OVERSEES THE MANAGEMENT OF THE INSTRUCTIONAL OPERATIONS OF THE SCHOOL AND AS SUCH WAS CONSIDERED THE TOP MANAGEMENT OFFICIAL OF EBCS. DR. ANDERSON'S SALARY AND BENEFITS ARE DETERMINED BY JHU-SOE, AN UNRELATED 501(C)(3) ORGANIZATION. X FURNITURE AND 1 557030 FAIR MARKET VALUE 0 0 0 FORM 990, PART III, LINE 1 THE MISSION OF THE EAST BALTIMORE COMMUNITY SCHOOL IS TO PROVIDE INNOVATIVE, HOLISTIC, INDIVIDUALIZED AND EVIDENCE-BASED INSTRUCTION TO ENABLE EVERY STUDENT TO ACHIEVE INTELLECTUAL, SOCIAL, PHYSICAL AND EMOTIONAL GROWTH AND DEVELOPMENT, BY OPERATING AN EARLY CHILDHOOD CENTER AND ELEMENTARY MIDDLE SCHOOL IN EAST BALTIMORE. FORM 990, PART V, LINE 2A AND PART IX, LINES 5 THROUGH 10 SALARY EXPENSE RECORDED ON THE BOOKS OF EBCS ARE FOR ADMINISTRATORS, TEACHERS, AND OTHER PERSONNEL, WHO ARE ALL EMPLOYEES OF BALTIMORE CITY PUBLIC SCHOOLS (BCPS). THESE EMPLOYEES ARE COVERED BY CITY SCHOOLS COMPENSATION POLICIES AND COLLECTIVE BARGAINING AGREEMENTS AND ARE PAID THROUGH THE BCPS PAYROLL AND THE EXPENSE IS DEDUCTED FROM THE PER PUPIL ALLOCATION PROVIDED TO EBCS. IN ADDITION, SALARY EXPENSE INCLUDES THE COST OF THE ASSISTANT DEAN FOR COMMUNITY SCHOOLS AT JOHNS HOPKINS UNIVERSITY SCHOOL OF EDUCATION, THE OPERATOR OF THE SCHOOL. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS PREPARED BY MCGLADREY IN CONSULTATION WITH THE ASSOCIATE DEAN FINANCIAL OPERATIONS, JOHNS HOPKINS UNIVERSITY SCHOOL OF EDUCATION. THE FORM WAS THEN REVIEWED WITH THE EBCS FINANCE COMMITTEE IN APRIL 2015 PRIOR TO THE SUBMISSION. THE FINANCE COMMITTEE INCLUDES EXECUTIVES FROM FOUNDATIONS AND NON-PROFIT ORGANIZATIONS. THE COMMENTS OF THE REVIEW TEAM WERE INCORPORATED INTO THE FINAL DOCUMENT. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO BOARD MEMBERS, LEGAL COUNSEL, AUDITORS, STAFF AND CERTAIN VOLUNTEERS AND CONTRACTORS OF EBCS. A CONFLICT OF INTEREST MAY EXIST WHEN THE INTERESTED PARTY MAY BE SEEN AS COMPETING WITH THE INTEREST OR CONCERNS OF EBCS. AN INTERESTED PARTY IS UNDER CONTINUING OBLIGATION TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST AS SOON AS IT IS KNOWN, OR REASONABLY SHOULD BE KNOWN. AN INTERESTED PARTY SHALL COMPLETE A QUESTIONNAIRE TO FULLY AND COMPLETELY DISCLOSE THE MATERIAL FACTS ABOUT ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THE DISCLOSURE STATEMENT SHALL BE COMPLETED UPON HIS/HER ASSOCIATION WITH EBCS, AND SHALL BE UPDATED ANNUALLY THEREAFTER. AN ADDITIONAL DISCLOSURE STATEMENT SHALL BE FILED AT SUCH TIME AS AN ACTUAL OR POTENTIAL CONFLICT ARISES. FOR BOARD MEMBERS, THE DISCLOSURE STATEMENTS SHALL BE PROVIDED TO THE PRESIDENT OF THE BOARD OR, IN THE CASE OF THE CHAIRMAN'S DISCLOSURE STATEMENT, SHALL BE PROVIDED TO THE SECRETARY OF THE BOARD. COPIES SHALL ALSO BE PROVIDED TO THE TREASURER OF EBCS. WHENEVER THERE IS REASON TO BELIEVE THAT AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST EXISTS BETWEEN EBCS OR AN INTERESTED PARTY, THE BOARD OF DIRECTORS SHALL DETERMINE THE APPROPRIATE ORGANIZATION RESPONSE. WHERE AN ACTUAL OR POTENTIAL CONFLICT EXISTS BETWEEN THE INTEREST OF EBCS AND AN INTERESTED PARTY WITH RESPECT TO A SPECIFIC PROPOSED ACTION OR TRANSACTION, EBCS SHALL REFRAIN FROM THE PROPOSED ACTION OR TRANSACTION UNTIL SUCH TIME AS THE PROPOSED ACTION OR TRANSACTION HAS BEEN APPROVED BY THE DISINTERESTED MEMBERS OF THE BOARD OF EBCS. FORM 990, PART VI, SECTION B, LINE 15 IN FY 2014, THE EBCS BOARD ENGAGED THE JOHNS HOPKINS UNIVERSITY SCHOOL OF EDUCATION (JHU-SOE) TO BECOME THE OPERATOR OF THE SCHOOL. AS OPERATOR, JHU-SOE IS RESPONSIBLE FOR THE DAY TO DAY OPERATIONS OF THE SCHOOL. THE ASSISTANT DEAN FOR COMMUNITY SCHOOLS AT JHU-SOE, WAS ASSIGNED TO OVERSEE THE OPERATING AGREEMENT BETWEEN JHU AND EBCS MANAGING THE SCHOOL'S OPERATIONAL, BUSINESS AND ADMINISTRATIVE SERVICES. THE ASSISTANT DEAN ALSO COORDINATES WITH THE SCHOOL PRINCIPAL AND OVERSEES THE MANAGEMENT OF THE INSTRUCTIONAL OPERATIONS OF THE SCHOOL AND AS SUCH WAS CONSIDERED THE TOP MANAGEMENT OFFICIAL OF EBCS. HER SALARY AND BENEFITS ARE DETERMINED BY JHU-SOE. FORM 990, PART VI, SECTION C, LINE 19 ORGANIZATIONAL DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC, FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D), UPON WRITTEN REQUEST TO THE ASSOCIATE DEAN FINANCIAL OPERATIONS, JOHNS HOPKINS UNIVERSITY SCHOOL OF EDUCATION. THE ASSOCIATE DEAN WILL ARRANGE A MUTUALLY CONVENIENT TIME FOR REVIEW AT JOHNS HOPKINS UNIVERSITY SCHOOL OF EDUCATION AT 2800 NORTH CHARLES STREET, BALTIMORE, MD 21218. EBCS REALTY LLC 2800 N CHARLES STREET BALTIMORE MD 21218 REDEVELOP AND ACQUIRE REAL PROPERTY - OWNER OF NEW SCHOOL FACILITY MD 1345337 68389068 EAST BALTIMORE COMMUNITY SCHOOL INC SCHEDULE R, PART I EBCS IS THE SOLE MEMBER OF A LIMITED LIABILITY COMPANY, EBCS REALTY, LLC, WHICH WAS FORMED IN AUGUST 2011 TO ACQUIRE, OWN, HOLD AND OTHERWISE INVEST IN INTERESTS IN REAL PROPERTY AS THE OWNER OF THE NEW SCHOOL FACILITY.