2025-05-14T08:46:15-05:00 2024-06-30 420714325 RSM US LLP 100 INTERNATIONAL DRIVE SUITE 400 BALTIMORE MD 21202 990 2023-07-01 522099612 THE SEED PUBLIC CHARTER SCHOOL OF WASHINGTON DC SEED 2022487773 4300 C STREET SW WASHINGTON DC 20019 GERARDO A LUNA NETWORK CFO 2022487773 2025-05-13 1 1 JULIA FLANNERY P00928918 4102469300 2025-05-13 2023 2025-03-06 01:10:19Z ROSEYN HOOD 4300 C STREET SW WASHINGTON DC 20019 16806308 0 X WWW.SEEDSCHOOLDC.ORG X 1998 DC THE SEED PUBLIC CHARTER SCHOOL OF WASHINGTON, DC IS A PUBLIC COLLEGE-PREPARATORY BOARDING SCHOOL WHOSE PRIMARY MISSION IS TO PROVIDE AN OUTSTANDING INTENSIVE EDUCATIONAL PROGRAM THAT PREPARES CHILDREN, BOTH ACADEMICALLY AND SOCIALLY, FOR SUCCESS IN COLLEGE. 10 9 158 30 0 0 1753914 1783253 14904354 14862936 138949 112175 29909 47944 16827126 16806308 0 2000 0 0 9985544 9030500 0 0 0 6209472 7944512 16195016 16977012 632110 -170704 23546460 23452293 1340599 1180415 22205861 22271878 THE SEED PUBLIC CHARTER SCHOOL OF WASHINGTON, DC IS A PUBLIC COLLEGE-PREPARATORY BOARDING SCHOOL WHOSE PRIMARY MISSION IS TO PROVIDE AN OUTSTANDING INTENSIVE EDUCATIONAL PROGRAM THAT PREPARES CHILDREN, BOTH ACADEMICALLY AND SOCIALLY, FOR SUCCESS IN COLLEGE. 0 0 13379159 2000 14862936 PROVIDE OUTSTANDING INTENSIVE RESIDENTIAL EDUCATION PROGRAM THAT PREPARES CHILDREN, BOTH ACADEMICALLY AND SOCIALLY, FOR SUCCESS IN COLLEGE. 13379159 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 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 1 0 0 0 1 52 0 1 158 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 DC X X GERARDO A LUNA 2022487773 4300 C STREET SW WASHINGTON DC 20019 DESA SEALY BOARD CHAIR 3.00 X X 0 0 0 HUCK O'CONNER FINANCE COMMITTEE CHAIR 2.00 X 0 0 0 ANGELITA BUCKMAN BOARD MEMBER 1.00 X 0 0 0 ROBIN CHAIT BOARD MEMBER 1.00 X 0 0 0 HOLLY GRAY BOARD MEMBER 1.00 X 0 0 0 RAJIV VINNAKOTA BOARD MEMBER THRU 6/30/2024 1.00 2.00 X 0 0 0 ERIC VINSON BOARD MEMBER 1.00 X 0 0 0 ERIKKA CARTER PARENT TRUSTEE 1.00 X 0 0 0 TRAMEECE JEFFERIES PARENT TRUSTEE 1.00 X 0 0 0 LESLEY POOLE BOARD MEMBER / CEO SEED FDTN 1.00 41.00 X 0 321121 26177 CHRISTOPHER ROOKS HEAD OF SCHOOL THRU 7/2023 40.00 X 164138 0 4889 GERARDO LUNA NETWORK CFO 15.00 25.00 X 20549 34989 5972 ROSEYN HOOD HEAD OF SCHOOL FROM 8/2023 41.00 X 72568 0 3522 JASON MELLEN DIR OF OPERATIONS THRU 1/2024 40.00 X 128646 0 0 DEMETRIUS BLUE PRINCIPAL THRU 10/2023 40.00 X 122370 0 20737 LAMAR BAGLEY DIR OF PARTNERSHIPS 40.00 X 117947 0 13767 RANDEE GRANT ASST DIR STUDENT LIFE 40.00 X 117004 0 24937 RASHIDA HOLMAN WOODARD DIR OF COMMUNITY ENGAGEMENT 40.00 X 115739 0 5291 858961 356110 105292 6 0 1 0 MERIWETHER GODSEY 4944 OLD BOOSBORO ROAD LYNCHBURG VA 24503 FOOD SERVICES (CAFETERIA) 1090070 THE SEED FOUNDATION 1730 RHODE ISLAND AVE NW STE 1102 WASHINGTON DC 20036 MANAGEMENT FEE 1017538 BOLONA CAPITAL ENTERPRISE INC 4645 NANNIE HELEN BURR 206 WASHINGTON DC 20019 CUSTODIAL 373272 A & D SECURITY 10705 ALYSSA LANE WALDORF MD 20603 SECURITY SERVICES 230585 DC PUBLIC CHARTER SCHOOL BOARD 3333 14TH ST NW 210 WASHINGTON DC 20010 ADMINISTRATIVE FEES 129693 5 1706288 76965 1783253 PUPIL ALLOCATIONS 900099 14695081 14695081 SCHOOL-BASED HLTH CARE 900099 167855 167855 14862936 112175 112175 205 0 205 205 OTHER INCOME 900099 47739 47739 47739 16806308 14862936 0 160119 2000 2000 407949 347660 60289 6867440 5902427 965013 156835 135603 21232 1058715 744540 314175 539561 460675 78886 929693 129693 800000 152930 18085 134845 146017 146017 476969 52136 424833 80400 80400 151231 122569 28662 301957 111005 190952 1747054 1605378 141676 110492 108111 2381 1303765 1173389 130376 175021 157519 17502 STUDENT FOOD & CATERING 1173643 1173643 CONTRACTED STUDENT EXP 789168 789168 STUDENT SUPPLIES 265158 265158 OTHER EXPENSES 141014 141014 16977012 13379159 3597853 0 5267964 5999795 1588652 1589606 1384348 673602 226395 297778 171492 249048 35106022 22700782 13014423 12405240 216928 225758 1408078 1747193 268180 264273 23546460 23452293 1043149 895598 297450 284817 1340599 1180415 X 21301978 21487304 903883 784574 22205861 22271878 23546460 23452293 -170704 236721 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 100000 173 173 100000 100000 194 194 100000 100000 180 180 100000 100000 181 181 100000 100000 426 426 100000 1.00000 0 0 26939624 15293160 11646464 3130083 3106577 23506 5036315 4301045 735270 12405240 30144.808-COLUMBIA LARGE CAP INDEX FUND - A 1747193 F 1747193 DUE TO THE SEED FOUNDATION, INC. 26736 OPERATING LEASE LIABILITES 258081 284817 X 17103733 236721 60704 297425 16806308 0 16806308 17037716 0 17037716 -60704 -60704 16977012 PART V, LINE 4: PERMANENTLY RESTRICTED NET ASSETS ARE RESTRICTED TO INVESTMENT IN PERPETUITY. INVESTMENT INCOME IS RESTRICTED FOR OTTAWAY SCHOLARSHIP. PART X, LINE 2: THE SCHOOL IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION. UNDER SECTION 501(C)(3) OF THE IRC, THE SCHOOL IS EXEMPT FROM FEDERAL TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THE SCHOOL DID NOT HAVE ANY NET UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. THE SCHOOL FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED SHOULD BE RECORDED IN THE 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 THE TAXING AUTHORITIES, BASED UPON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE 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 POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. PART XI, LINE 2D - OTHER ADJUSTMENTS: INSURANCE PROCEEDS RECLASSED TO STATEMENT OF FUNCITONAL EXPENSE 44,423. E-RATE REVENUE RECLASED TO STATEMENT OF FUNCITONAL EXPENSE 16,281. PART XII, LINE 4B - OTHER ADJUSTMENTS: INSURANCE PROCEEDS RECLASSED TO STATEMENT OF FUNCITONAL EXPENSE -44,423. E-RATE REVENUE RECLASED TO STATEMENT OF FUNCITONAL EXPENSE -16,281. 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 SCHOOL SHALL ADMIT STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN. IT WILL NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS, OR ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. SCHEDULE E, PART I, LINE 6 THE SEED PUBLIC CHARTER SCHOOL OF WASHINGTON, DC WAS ORGANIZED FOR THE PURPOSE OF OPERATING A PUBLIC CHARTER SCHOOL FOR EDUCATIONALLY UNDERSERVED CHILDREN RESIDING IN WASHINGTON, D.C. THE SEED PUBLIC CHARTER SCHOOL OF WASHINGTON, DC RECEIVES A STUDENT ALLOCATION FROM THE DISTRICT OF COLUMBIA TO COVER THE COST OF ACADEMIC AND FACILITIES EXPENSES. THE SCHOOL ALSO RECEIVES FEDERAL TITLE GRANTS ADMINISTERED BY THE DISTRICT EDUCATION AGENCY TO HELP COVER ADDITIONAL COSTS FOR SERVING UNDERSERVED STUDENTS. X X X 0 0 0 0 0 0 0 0 0 LESLEY POOLE BOARD MEMBER / CEO SEED FDTN 0 296143 0 23000 0 1978 0 14441 0 17785 0 353347 0 0 CHRISTOPHER ROOKS HEAD OF SCHOOL THRU 7/2023 164138 0 0 0 0 0 4889 0 469 0 169496 0 0 0 PART I, LINE 3 THE SEED PUBLIC CHARTER SCHOOL OF WASHINGTON, D.C. IS RELATED TO THE SEED FOUNDATION. THE SEED FOUNDATION PROVIDES THE COMPENSATION TO LESLEY POOLE. THE SCHOOL DOES NOT COMPENSATE THE INDIVIDUAL. THE SCHOOL RELIES ON ITS RELATED ORGANIZATION'S METHODOLOGY OF DETERMINING COMPENSATION. THE FOLLOWING ARE THE COMPENSATION DETERMINATION POLICIES OF THE SEED FOUNDATION. THE SEED FOUNDATION BOARD OF DIRECTORS APPROVES THE COMPENSATION OF ITS OFFICERS, DIRECTORS AND KEY EMPLOYEES AS PART OF APPROVING THE ANNUAL BUDGET. MEMBERS OF THE BOARD OF DIRECTORS RECEIVE NO COMPENSATION. THE BOARD OF DIRECTOR SET THE COMPENSATION FOR OFFICERS AND KEY EMPLOYEES BY CONSIDERING TWO FACTORS: 1) AN INFORMAL MARKET ANALYSIS OF COMPARABLE POSITIONS 2) WHAT THE ORGANIZATION CAN AFFORD TO PAY BASED ON ITS BUDGET CONSTRAINTS. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO THE FILING OF THE FORM 990 THE CHAIRMAN OF THE FINANCE COMMITTEE ALONG WITH THE BOARD CHAIR WILL REVIEW THE TAX RETURN VIA ELECTRONIC FORM. SENIOR MANAGEMENT WILL WAIT ON THE RESPONSES AND ONCE THE REVIEW IS COMPLETED A COPY OF THE FORM 990 WILL BE PROVIDED TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO THE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES OF THE SEED SCHOOL OF WASHINGTON, D.C. ("SCHOOL") HAVE ADOPTED THE FOLLOWING POLICY TO ASSURE THAT ALL DELIBERATIONS AND ACTIONS OF THE BOARDS AND OFFICERS ARE UNDERTAKEN IN A MANNER THAT IS FREE OF CONFLICTS OF INTERESTS AND THE APPEARANCE OF CONFLICTS OF INTEREST SO THAT TRUSTEES AND OFFICERS CAN ACT IN A MANNER THAT IS IN THE BEST INTERESTS OF THE SCHOOL, THE SCHOOL'S PARENT AND/OR ANY SEED SPONSORED ENTITY. THIS POLICY IS INTENDED TO SUPPLEMENT BUT NOT REPLACE ANY STATE LAWS APPLICABLE TO NONPROFIT CORPORATIONS. THE POLICY SET FORTH IN THIS STATEMENT IS APPLICABLE TO ALL MEMBERS OF THE SCHOOL BOARD, MEMBERS OF COMMITTEES WITH BOARD-DELEGATED POWERS, AND ALL OFFICERS OF THE SCHOOL DURING THE PERIOD THAT THEY SERVE IN SUCH CAPACITY AND FOR A PERIOD OF ONE YEAR THEREAFTER ("COVERED PERSONS"). EACH COVERED PERSON HAS A DUTY TO PLACE THE INTERESTS OF THE SCHOOL, SCHOOL'S PARENT OR ANY SEED SPONSORED ENTITY FOREMOST IN ANY DELIBERATIONS, DECISIONS OR TRANSACTIONS INVOLVING THE SCHOOL. IF A COVERED PERSON, OR HIS OR HER FAMILY, HAS A CONFLICT OF INTEREST OR A POTENTIAL CONFLICT OF INTEREST WITH RESPECT TO A PARTICULAR TRANSACTION OR ON AN ONGOING BASIS, THE COVERED PERSON HAS A DUTY TO DISCLOSE THE CONFLICT OR POTENTIAL CONFLICT OF INTEREST. A COVERED PERSON BELIEVES THAT HE OR SHE MAY HAVE A CONFLICT OF INTEREST WITH RESPECT TO ANY PARTICULAR TRANSACTION OR ON AN ONGOING BASIS, HE OR SHE SHALL PROMPTLY AND FULLY DISCLOSE THE POTENTIAL CONFLICT TO THE CHAIR OF THE BOARD OF TRUSTEES AND THE HEAD OF SCHOOL. THE CHAIR AND HEAD OF SCHOOL SHALL DETERMINE WHETHER THERE IS IN FACT A CONFLICT OR APPEARANCE OF A CONFLICT WITH RESPECT TO A COVERED PERSON. IN DETERMINING WHETHER THERE IS A CONFLICT OR APPEARANCE OF A CONFLICT, IT IS INTENDED THAT THE CHAIR AND HEAD OF SCHOOL WILL EXERCISE THEIR BEST JUDGMENT AND, IN CASE OF DOUBT, WILL ERR ON THE SIDE OF PROTECTING THE SCHOOL FROM ANY CONFLICT OR APPEARANCE OF CONFLICT. EACH COVERED PERSON SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: 1.HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; 2.HAS READ AND UNDERSTANDS THE POLICY; 3.HAS AGREED TO COMPLY WITH THE POLICY; AND 4.UNDERSTANDS THAT THE SCHOOL IS A CHARITABLE ORGANIZATIONS AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PART VI, SECTION B, LINE 15A HIRING AND COMPENSATION DECISIONS ARE MADE BY A SPECIAL COMMITTEE OF THE BOARD OF TRUSTEES THAT IS SUPPORTED BY THE SEED FOUNDATION (RELATED ENTITY). INITIAL SALARY LEVEL FOR THE HEAD OF SCHOOL POSITION WAS DETERMINED BASED ON THE SALARIES OF PRIOR HEADS OF SCHOOL AS WELL AS BASED ON EXPERIENCE. OTHER COMPENSATION IS CONSISTENT WITH EXISTING SCHOOL BENEFITS PACKAGES. AN EXTERNAL STUDY WAS COMPLETED BY AGILITY IN SEPT 2020. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). THE SEED FOUNDATION 1730 RHODE ISLAND AVE SUITE 713 WASHINGTON DC 20036 541850819 MANAGERIAL SUPPORT AND DEVELOPMENT OF SCHOOLS DC 501(C)(3) LINE 7 N/A 0 THE SEED SCHOOL OF MARYLAND 200 FONT HILL AVENUE BALTIMORE MD 212232703 061818759 BOARDING SCHOOL MD 501(C)(3) LINE 2 THE SEED FOUNDATION 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0