2025-12-19T10:59:12-06:00 2025-06-30 202153727 SB & COMPANY LLC 10200 GRAND CENTRAL AVE SUITE 250 OWINGS MILLS MD 21117 990 2024-07-01 843619772 GLOBAL CITIZENS PUBLIC CHARTER SCHOOL GLOB 2022216400 4095 MINNESOTA AVENUE NE WASHINGTON DC 20019 DR NATALIE SMITH FOUNDER AND CEO 2022216400 2025-12-19 1 1 TIANA WYNN P00997288 4105840060 2024 2025-03-06 01:10:19Z DR NATALIE SMITH 4095 MINNESOTA AVENUE NE WASHINGTON DC 20019 6110494 0 X HTTPS://GLOBALCITIZENSSCHOOL.ORG/ X 2019 DC GLOBAL CITIZENS SCHOOL'S MISSION IS TO INSPIRE AND PREPARE THE NEXT GENERATION OF GLOBAL CITIZENS. WE WILL DO THIS BY SUPPORTING STUDENTS, AGES 3-11, TO REACH THEIR FULL ACADEMIC AND LEADERSHIP POTENTIAL IN A NURTURING LEARNING ENVIRONMENT. WE WILL IMMERSE THEM IN THE MANDARIN AND SPANISH LANGUAGES, PROMOTE THE VALUE OF DIVERSITY, AND EQUIP THEM WITH THE KNOWLEDGE, SKILLS, AND MINDSETS THEY NEED TO CONTRIBUTE TO A BETTER WORLD. 7 7 62 7 0 0 744751 415890 4035378 5348241 7018 68156 254478 278207 5041625 6110494 0 0 0 0 3071735 3869031 0 22863 49503 1356124 1577170 4427859 5469064 613766 641430 2902971 3047425 2024684 1527708 878287 1519717 X GLOBAL CITIZENS SCHOOL'S MISSION IS TO INSPIRE AND PREPARE THE NEXT GENERATION OR GLOBAL CITIZENS. WE WILL DO THIS BY SUPPORTING STUDENTS, AGES 3-11, TO REACH THEIR FULL ACADEMIC AND LEADERSHIP POTENTIAL IN A NURTURING LEARNING ENVIRONMENT. WE WILL IMMERSE THEM IN THE MANDARIN AND SPANISH LANGUAGES, PROMOTE THE VALUE OF DIVERSITY, AND EQUIP THEM WITH THE KNOWLEDGE, SKILLS, AND MINDSETS THEY NEED TO CONTRIBUTE TO A BETTER WORLD. 0 0 4849831 5348241 GLOBAL CITIZENS SCHOOL WILL BUILD A STRONG COMMUNITY OF LEARNERS WHO ARE CONFIDENT IN THEIR ABILITY TO COMMUNICATE IN CHINESE, SPANISH, AND ENGLISH LANGUAGES. OUR CHILDREN WILL USE LANGUAGE TO LIBERATE AND ADVOCATE FOR THEMSELVES AND THOSE MOST MARGINALIZED. 4849831 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 26 0 1 62 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DC X DR NATALIE SMITH 2022216400 4095 MINNESOTA AVENUE NE WASHINGTON DC 20019 TAURA SMALLS BOARD CHAIR 2.00 X X 0 0 0 LISA GAIL RUCKER BOARD VICE CHAIR 2.00 X X 0 0 0 ROBIN ROOPNAIRE BOARD TREASURER 2.00 X X 0 0 0 IOLANI BULLOCK BOARD TRUSTEE 2.00 X 0 0 0 MALANDA DANIEL-WORRELL BOARD TRUSTEE 2.00 X 0 0 0 ELFREDA MASSIE BOARD TRUSTEE 2.00 X 0 0 0 KRISTAL QUAKER HARTSFIELD BOARD TRUSTEE 2.00 X 0 0 0 NATALIE SMITH PHD FOUNDER + CEO | HEAD OF SCHOOL 60.00 X X 392926 0 13800 JENNIFER MOORE FOUNDING PRINCIPAL 50.00 X 207250 0 5051 SEAN FLORA DIRECTOR OF STUDENT SUPPORT 50.00 X 170850 0 4742 CHLOE JONAS DIRECTOR OF SPECIAL POPULATIONS 50.00 X 105042 0 4349 HUI LI CHINESE INSTRUCTIONAL COORDINATOR 50.00 X 103733 0 4362 AMANDA BLOOM DIRECTOR OF OPERATIONS & COMPLIANCE 50.00 X 62500 0 2500 1042301 0 34804 5 1 1 0 0 15620 372026 28244 415890 PER PUPIL ALLOCATIONS 611710 5348241 5348241 5348241 68156 68156 7295 15620 0 7295 7295 BEFORE AND AFTER CARE 900099 270047 270047 ACTIVITY FEES 900099 865 865 270912 6110494 5348241 0 346363 794619 682140 107631 4848 2468721 2119396 334407 14918 332317 310609 21352 356 273374 254238 18863 273 20227 16930 3250 47 135873 126362 9375 136 22863 22863 94839 88199 6545 95 396320 364616 27742 3962 12644 12644 107422 99902 7412 108 9063 8338 634 91 162150 149177 11350 1623 36312 33770 2506 36 DIRECT STUDENTS COSTS 398737 398737 AUTHORIZER FEES 56985 48437 8548 146598 136336 10115 147 5469064 4849831 569730 49503 1753861 2342439 176218 103956 19130 11705 7966 108663 1221133 938046 378595 283087 567201 197575 2902971 3047425 221691 264262 130 39200 621772 594628 1181091 629618 2024684 1527708 X 878287 1519717 878287 1519717 2902971 3047425 641430 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 805612 705324 100288 133346 123398 9948 282175 109324 172851 283087 DEPOSITS 15904 RIGHT OF USE ASSETS, NET 181671 197575 LEASE LIABILITIES - OPERATING 629618 629618 X 6137365 26871 26871 6110494 0 6110494 5495935 26871 26871 5469064 0 5469064 PART X, LINE 2: THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE DISTRICT OF COLUMBIA INCOME TAX LAWS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'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 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 WHICH MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. FOR THE YEAR ENDED JUNE 30, 2025, THE STATUTE OF LIMITATIONS FOR FISCAL YEARS 2022 THROUGH 2025 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE SCHOOL FILES TAX RETURNS. IT IS THE SCHOOL'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 SCHEDULE E, PART I, LINE 3 THE SCHOOL IS A PUBLIC CHARTER SCHOOL FREE OF CHARGE TO STUDENTS WHO RESIDE IN THE DISTRICT OF COLUMBIA. THE SCHOOL DOES NOT DISCRIMINATE AGAINST ANYONE BECAUSE OF RACE, COLOR, RELIGION, GENDER, NATIONAL ORIGIN, AGE, DISABILITY OR ANY OTHER CHARACTERISTIC PROTECTED BY LAW. THE SCHOOL HAS PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY WITHIN JOB DESCRIPTIONS THROUGH MEDIA PLATFORMS. SCHEDULE E, PART I, LINE 4 THE SCHOOL IS A PUBLIC CHARTER SCHOOL FREE OF CHARGE TO STUDENTS WHO RESIDE IN THE DISTRICT OF COLUMBIA. ADMISSIONS ARE CONDUCTED IN ACCORDANCE WITH THE DISTRICT LAW AND ANY ELIGIBLE CHILD APPLYING IN ACCORDANCE WITH THE LAW WILL BE ADMITTED, SUBJECT SOLELY TO MAXIMUM ENROLLMENT LIMITS. THE SCHOOL DOES NOT DISCRIMINATE AGAINST ANYONE BECAUSE OF RACE, COLOR, RELIGION, GENDER, NATIONAL ORIGIN, AGE, DISABILITY OR ANY OTHER CHARACTERISTIC PROTECTED BY LAW. IF AT ANY TIME THE SCHOOL PROVIDES SCHOLARSHIPS OR FINANCIAL ASSISTANCE, THE SCHOOL WILL MAINTAIN RECORDS DOCUMENTING THAT THEY WERE AWARDED ON A RACIALLY NONDISCRIMINATORY BASIS. SCHEDULE E, PART I, LINE 6 AS A DISTRICT OF COLUMBIA PUBLIC CHARTER SCHOOL, THE PUBLIC CHARTER SCHOOL HAS A FUNDING STREAM FROM THE DISTRICT OF COLUMBIA (UNIFORM PER STUDENT FUNDING) AND THE U.S. FEDERAL GOVERNMENT (FEDERAL GRANTS FOR EDUCATION AND OTHER PROGRAMS) SCHEDULE E, PART I, LINE 7 THE SCHOOL IS A PUBLIC CHARTER SCHOOL AND IS OPERATING UNDER CONTRACT WITH THE DC GOVERNMENT. REV. PROC 75-50 DOES NOT APPLY. X 1 STEPHEN WHISNANT 1050 30TH STREET NW WASHINGTON DC 20007 CONSULTING 0 0 21000 -21000 21000 -21000 DC DOUBLE GOOD 14591 7296 7295 READ-A-THON 8324 8324 22915 15620 7295 7295 X X X X X X 0 0 0 0 0 0 0 0 0 NATALIE SMITH PHD FOUNDER + CEO | HEAD OF SCHOOL 307362 0 60564 0 25000 0 0 0 13800 0 406726 0 0 0 JENNIFER MOORE FOUNDING PRINCIPAL 152250 0 30000 0 25000 0 0 0 5051 0 212301 0 0 0 SEAN FLORA DIRECTOR OF STUDENT SUPPORT 122750 0 23100 0 25000 0 0 0 4742 0 175592 0 0 0 AMANDA BLOOM DIRECTOR OF OPERATIONS & COMPLIANCE 57500 0 0 0 5000 0 0 0 2500 0 65000 0 0 0 PART I, LINE 3 THERE IS A HEAD OF SCHOOL EVALUATION COMMITTEE THAT INCLUDES BOARD TRUSTEES AND A BOARD ADVISOR. THEY FOLLOW THE HEAD OF SCHOOL EVALUATION PROCESS AND USE A SPECIFIC TOOL TO EVALUATE THE HEAD OF SCHOOL. AS A PART OF THE PROCESS, EACH BOARD TRUSTEE PROVIDES FEEDBACK. IT ALSO INCLUDES A HEAD OF SCHOOL SELF-EVALUATION. THE COMPENSATION FOR THE FOUNDER + CEO | HEAD OF SCHOOL WAS DETERMINED AFTER THE BOARD TRUSTEES REVIEWING COMPARABILITY DATA IN DC AND OTHER SCHOOL DISTRICTS (FOR EDS WITH SIMILAR ROLES AND RESPONSIBILITIES). THE BOARD DELIBERATED AND VOTED ON THE BUDGET, WHICH INCLUDED THE HEAD OF SCHOOL COMPENSATION. A SIMILAR PROCESS IS USED WITH KEY EMPLOYEES OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS THE 990, AND THEN THE FULL BOARD REVIEWS THE 990. FORM 990, PART VI, SECTION B, LINE 12C AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GC PCS 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. THE CHAIRPERSON OF THE GC PCS BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE GC PCS BOARD OR COMMITTEE SHALL DETERMINE WHETHER GLOBAL CITIZENS PCS 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. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GC PCS BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED TRUSTEES WHETHER THE TRANSACTION OR ARRANGEMENT IS IN GLOBAL CITIZENS PCS'S BEST INTEREST, FOR ITS OWN 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. PLEASE REFER TO OUR CONFLICT OF INTEREST POLICY FOR ADDITIONAL DETAILS. FORM 990, PART VI, SECTION B, LINE 15 THERE IS A HEAD OF SCHOOL EVALUATION COMMITTEE THAT INCLUDES BOARD TRUSTEES AND A BOARD ADVISOR. THEY FOLLOW THE HEAD OF SCHOOL EVALUATION PROCESS AND USE A SPECIFIC TOOL TO EVALUATE THE HEAD OF SCHOOL. AS A PART OF THE PROCESS, EACH BOARD TRUSTEE PROVIDES FEEDBACK. IT ALSO INCLUDES A HEAD OF SCHOOL SELF-EVALUATION. THE COMPENSATION FOR THE FOUNDER + CEO | HEAD OF SCHOOL WAS DETERMINED AFTER THE BOARD TRUSTEES REVIEWING COMPARABILITY DATA IN DC AND OTHER SCHOOL DISTRICTS (FOR EDS WITH SIMILAR ROLES AND RESPONSIBILITIES). THE BOARD DELIBERATED AND VOTED ON THE BUDGET, WHICH INCLUDED THE HEAD OF SCHOOL COMPENSATION. A SIMILAR PROCESS IS USED WITH KEY EMPLOYEES OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT HAS NOT CHANGED FROM PRIOR YEAR.