2026-05-15T10:20:36-04:00 2025-06-30 462108854 KENDALL PREBOLA AND JONES LLC PO BOX 259 BEDFORD PA 155220259 990 2024-07-01 452625029 DC HEBREW LANGUAGE CHARTER SCHOOL DCHE 2026707352 6015-17 CHILLUM PLACE NE WASHINGTON DC 20011 ALEN AMINI BOARD CHAIR 2026707352 2026-05-13 true true ROBERT F PREBOLA CPA P00575666 8146231880 2026-05-13 X 2024 2025-03-06 01:10:19Z SELA PUBLIC CHARTER SCHOOL ALEN AMINI 6015-17 CHILLUM PLACE NE WASHINGTON DC 20011 10252095 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. SELA'S PRIMARY SOURCES OF SUPPORT ARE LOCAL APPROPRIATIONS FOR CHARTER SCHOOLS FROM THE DISTRICT OF COLUMBIA GOVERNMENT. 11 11 84 15 0 1190739 1375482 7073329 8610297 6390 257116 7200 9200 8277658 10252095 0 0 5673015 5810711 0 28425 2551644 2759472 8224659 8570183 52999 1681912 11249856 17170584 8112336 12406873 3137520 4763711 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. SELA'S PRIMARY SOURCES OF SUPPORT ARE LOCAL APPROPRIATIONS FOR CHARTER SCHOOLS FROM THE DISTRICT OF COLUMBIA GOVERNMENT. false false 7852164 8610297 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 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 PROVIDE ITS TEACHERS WITH THE INSTRUCTIONAL RESOURCES TO SUCCESSFULLY DEVELOP THESE SKILLS AND ABILITIES IN ITS STUDENTS. 7852164 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 28 0 84 true false false false false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true true false X RYAN BENJAMIN 2026707352 6015-17 CHILLUM PLACE NE WASHINGTON DC 20011 ALEN AMINI BOARD CHAIR 3.00 X X 0 0 0 EZRA KARGER BOARD VICE C 3.00 X X 0 0 0 STEVE MESSNER TREASURER 3.00 X X 0 0 0 AMBERINE HUDA SECRETARY 3.00 X X 0 0 0 KING ADJEI-FRIMPONG DIRECTOR 3.00 X 0 0 0 ROSE BENSON DIRECTOR 3.00 X 0 0 0 NATHAN GROCE DIRECTOR 3.00 X 0 0 0 BRYCE JACOBS PHD DIRECTOR 3.00 X 0 0 0 REUT ROZENBERG DIRECTOR 3.00 X 0 0 0 MICHAEL WALKER DIRECTOR 3.00 X 0 0 0 ANIKA WILKINS DIRECTOR 3.00 X 0 0 0 JOSHUA A BORK HEAD OF SCHO 60.00 X 141216 0 16990 RYAN BENJAMIN DIR. OF OPER 60.00 X 127868 0 21654 MARKUS TOWNSEND DIR. OF STUD 50.00 X 113801 0 13952 SHIRA BEZIE DIR. OF HEBR 40.00 X 100882 0 12465 483767 65061 4 false true false END-TO-END SOLUTIONS FOR SPECIAL EDUCATION LLC 714 G STREET SE SUITE 201 WASHINGTON DC 20003 SPECIAL ED SVCS 348327 PERKINS EASTMAN DC PLLC ONE THOMAS CIRCLE NW SUITE 270 WASHINGTON DC 20005 ARCHITECTURE 321353 SERVICE INDUSTRIES LLC 11703 RIVERSHORE DRIVE DUNKIRK MD 20754 CUSTODIAL SVCS 171096 3 1239628 135854 3774 1375482 PER PUPIL ALLOCATION 611710 7148860 7148860 PER PUPIL FACILITY ALLOWANCE 611710 1127668 1127668 STUDENT FEES 611710 333769 333769 8610297 257116 257116 RENTAL REVENUE 900099 9200 9200 9200 10252095 8619497 257116 345405 323368 20921 1116 4585179 4292636 277723 14820 71825 67242 4351 232 432539 404943 26198 1398 375763 351789 22760 1214 525 525 160607 160607 168029 97391 70638 63375 60684 2588 103 84594 81003 3456 135 470537 450561 19223 753 393585 376875 16080 630 416704 399012 17024 668 26422 25300 1080 42 CONTRACTED INSTRUCTION 456547 456547 DIRECT STUDENT COSTS 187507 187507 FOOD SERVICE 146489 146489 AUTHORIZER FEE 82285 78791 3362 132 102266 52026 43058 7182 8570183 7852164 689594 28425 2403160 2961502 110070 112793 147350 13441 167015 594326 33897 33782 14424201 1003321 8320915 13420880 67449 33860 11249856 17170584 321315 417753 44643 60320 5758253 9913971 1987292 1992190 833 22639 8112336 12406873 X 3127417 4762363 10103 1348 3137520 4763711 11249856 17170584 X 1681912 -55721 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1487879 1487879 12174027 698569 11475458 365009 304752 60257 397286 397286 13420880 INTEREST RATE SWAP 13871 OPERATING LEASE LIABILITY 8768 22639 X 10262201 10106 10106 10252095 10252095 8580289 10106 10106 8570183 8570183 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, 2025, 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, 2025, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2021 THROUGH 2023 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, 2025, 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 141216 4236 12754 158206 A DISTRICT OF COLUMBIA EAGLE BANK REVENUE BONDS 536001131 2023-06-28 10200000 REFINANCE LOAN / SCHOOL BUILDING IMPROVEMENTS false false false A 10200000 195356 10004644 false true true true A false false false false false false false A false false true false true true EAGLE BANK 20.000000000000 true false false false false 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, 2025, THE CHARTER SCHOOL HAD DRAWN DOWN 10,200,000 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, 195,356 FOR THE PAYMENT OF CERTAIN DEBT ISSUANCE COSTS, AND 4,145,500 FOR IMPROVEMENTS TO THE BUILDING. 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. SELA'S 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 FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF INTEREST RATE SWAP 0 CHANGE IN VALUE OF INTEREST RATE SWAP -55,721 TOTAL -55,721