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The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheet, along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Interest and penalties associated with unrecognized tax benefits are classified as additional income taxes in the statement of activities. The School files income tax returns in the U.S. federal jurisdiction and the District. As of June 30, 2010, and for the year then ended, there were no material unrecognized/derecognized tax benefits or tax penalties or interest. Generally, the School is no longer subject to tax examination by tax authorities for years before 2007."}]},"ScheduleE":{"policies":{"nondiscriminatory_policy_statement":true,"policy_statement_in_brochures":true,"policy_publicized_broadcast_media":true},"records":{"maintain_racial_composition_records":true,"maintain_scholarship_records":true,"maintain_copies_brochures":true,"maintain_copies_solicitations":true},"discrimination":{"students_rights_or_privileges":false,"admissions_policies":false,"employment_faculty_or_staff":false,"scholarships_or_financial_aid":false,"educational_policies":false,"use_of_facilities":false,"athletic_programs":false,"other_extracurricular_activities":false},"government_aid":{"received_government_financial_aid":true,"government_financial_aid_revoked":false},"compliance":{"compliance_with_rev_proc_75_50":true},"supplemental_information":[{"form_and_line_reference":"Schedule E, Part I, Line 3","explanation":"ALL CHILDREN ARE TREATED THE SAME REGARDLESS OF ABILITY TO PAY. IN THE OPERATION OF CHILD NUTRITION PROGRAMS NO CHIld WILL BE DISCRIMINATED AGAINST BECAUSE OF RACE, COLOR, SEX AGE, DISABILITY, OR NATIONAL ORIGIN."},{"form_and_line_reference":"Schedule E, Part I, Line 6","explanation":"WVSA SCHOOL FOR ARTS IN LEARNING PCS WAS ORGANIZED FOR THE PURPOSE OF OPERATING A PUBLIC CHARTER SCHOOL FOR EDUCATIONALLY UNDERSERVED CHILDREN RESIDING IN WASHINGTON, D.C. WVSA SCHOOL FOR ARTS IN LEARNING PCS RECEIVES A STUDENT ALLOCATION FROM THE DISTRICT OF COLUMBIA TO COVER THE COST OF ACADEMIC AND FACILITIES EXPENSES."}]},"ScheduleJ":{"compensation_process":{"compensation_committee":true,"compensation_survey_or_study":true,"board_or_committee_approval":true},"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"business_name_line1":"dR Richard B Offner","base_compensation_filing_org":136000,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":34000,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":4080,"deferred_compensation_related_orgs":1020,"nontaxable_benefits_filing_org":2774,"nontaxable_benefits_related_orgs":694,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":142854,"total_compensation_related_orgs":35714,"name":"dR Richard B Offner"}],"supplemental_information":[{"identifier":"Supplemental Information","form_and_line_reference":"Part III","explanation":"WVSA SCHOOL FOR ARTS IN LEARNING PCS DOES NOT COMPENSATE ITS OFFICERS. THE COMPENSATION SHOWN IN SCHEDULE J, PART II IS PAID BY THE RELATED 501(C)(3) ORGANIZATION, WASHINGTON VERY SPECIAL ARTS. THE SCHOOL RELIES ON ITS RELATED ORGANIZATION'S METHODOLOGY OF DETERMINING COMPENSATION. THE FOLLOWING ARE THE COMPENSATION DETERMINATION POLICIES OF THE WASHINGTON VERY SPECIAL ARTS: A compensation committee of the Board conducted a compensation survey of comparable CEO positions for nonprofit organizations in the Washington DC area as part of the renewal of Dr. Offner's contract. Dr. Offner's compensation (salary and benefits) was determined by the Board to be within the expected range for comparable positions in the area. Based on the survey, compensation for Dr. Offner was contractually set in his employment contract."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":521384064,"business_name_line1":"Washington Very Special Arts","primary_activities":"ARTS PROGRAMS","exempt_code_section":"501(C)(3)","public_charity_status":"7","legal_domicile_state":"DC","address_line1":"1100 16th St NW","city":"Washington","state":"DC","zip":"20036","name":"Washington Very Special Arts","address":"1100 16th St NW, Washington, DC, 20036"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":true,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"Washington Very Special Arts","amount_involved":459248,"transaction_type":"L","name":"Washington Very Special Arts"},{"business_name_line1":"Washington Very Special Arts","amount_involved":932512,"transaction_type":"R","name":"Washington Very Special Arts"}]},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":-0.08090314311704318,"percentile":0.29165722272589906},"Operating Reserve Ratio":{"score":1.6467161603657903,"percentile":0.5938264769392614},"Liabilities to Assets Ratio":{"score":1.1418636475838206,"percentile":0.04917852658015906},"Officer Compensation Ratio":{"score":0.03770418332366615,"percentile":0.8174453900445073},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":1.0},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":0.5,"weight":5,"atoms":{"Compensation committee":{"value":true},"Independent compensation consultant":{"value":false},"Form 990 of other organizations reviewed":{"value":false},"Written employment contract":{"value":false},"Compensation survey or study":{"value":true},"Board or committee approval":{"value":true}}},"Governance Policy Score":{"score":0.4444444444444444,"weight":5,"atoms":{"Conflict of interest policy":{"value":false},"Whistle blower policy":{"value":false},"Document retention policy":{"value":false},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":true},"Independent audit financial statements":{"value":true}}},"Categories":{"Financial Efficiency":{"score":null,"weight":45},"Transparency & Controls":{"score":0.84375,"weight":20},"Accountability":{"score":0.7685185185185185,"weight":14},"Sustainability":{"score":0.41386105880899016,"weight":13},"Growth":{"score":null,"weight":8}},"Overall Score":{"score":0.7024351707186411,"percentile":0.3480039608417927}},"source_xml":"201101119349300120_public.xml"},"sector":"Arts, Culture, and Humanities","donation_categories":[],"zakat_policy":null},"error":null}