2024-05-13T20:25:44-05:00 2023-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2022-07-01 461591284 MIDDLE VILLAGE PREPARATORY CHARTER SCHOOL MIDD 7188692933 6802 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 JOSEPHINE LUME CHAIRPERSON 7188692933 2024-05-13 1 JOSEPHINE LUME 999009999 1 GARRETT M HIGGINS P00543209 2122862600 2024-05-08 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOSEPHINE LUME 6802 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 11111107 0 X MIDDLEVILLAGEPREP.ORG X 2013 NY TO PREPARE STUDENTS FOR SUCCESS AT A SELECTIVE COLLEGE PREPARATORY SCHOOL OF THEIR CHOICE. 7 7 63 11 0 0 1838454 2988210 7203106 7720922 222560 396517 36594 5458 9300714 11111107 0 0 0 0 3450198 3673174 11300 4100 4100 3301310 4991366 6762808 8668640 2537906 2442467 14740509 28344393 445128 11529823 14295381 16814570 X TO PREPARE STUDENTS FOR SUCCESS AT A SELECTIVE COLLEGE PREPARATORY HIGH SCHOOL OF THEIR CHOICE. THE SCHOOL HAS A RIGOROUS CURRICULUM DESIGNED TO MEET AND SURPASS THE NEW YORK STATE EDUCATION DEPARTMENT REQUIREMENTS. 0 0 5670834 0 7204925 THE 2022-2023 SCHOOL YEAR IS MIDDLE VILLAGE PREP'S TENTH YEAR IN EXISTENCE. WE ARE IN THE 2ND YEAR OF NOT HAVING LATIN IN PERSON AND WE ARE CONTINUING TO USE THE ROSETTA STONE PROGRAM FOR STUDENTS IN GRADE 7 AND 8. WE FOUND IT VERY DIFFICULT TO OFFER LATIN TO THE 6TH GRADE STUDENTS AND IT WAS BETTER TO HAVE THEM TRANSITION INTO THE SCHOOL WITHOUT THEM WORRYING ABOUT LEARNING A LANGUAGE AT HOME ON THEIR OWN. 7TH AND 8TH GRADE STUDENTS RECEIVED A MONTHLY PACING CALENDAR WITH WEEKLY LATIN ASSIGNMENTS ALONG WITH A YEAR END PROJECT THAT WAS SUBMITTED AS AGRADE OF A PASS OR FAIL FOR THE SCHOOL YEAR.TEACHERS UPDATED AND WORKED ON THEIR CURRICULUM MAPS AND SCOPE AND SEQUENCE IN AUGUST TO UP-DATE UNITS AND INCLUDE WHERE THEY WOULD ADMINISTER TESTS AND QUIZZES INTO THEIR MONTHLY TIMELINE. A TEMPLATE WAS PROVIDED TO TEACHERS TO USE TO MAKE THE CURRICULUM MAP CONSISTENT THROUGHOUT THE GRADE LEVELS SHOWING THE CATEGORIES OF UNIT, TIME FRAME, ESSENTIAL QUESTIONS, RESOURCES AND ASSESSMENTS. TEACHERS WERE ALSO ABLE TO INCLUDE MONTHLY THEMES AND MAP OUT MOCK TESTING FOR STUDENTS THROUGHOUT THE SCHOOL YEAR. WITH THE HIRING OF NEW STAFF, IT WAS IMPORTANT THAT WE CONTINUED TO HAVE SUPPORT FOR TEACHERS WHO ARE NEW TO THE SCHOOL AND WERE CONSIDERED DEVELOPING WHILE PUSHING OUR MORE VETERAN TEACHERS ON STAFF TO INCLUDE MORE STUDENT ENGAGEMENT INTO THEIR LESSONS. WE HAVE CONTINUED TO USE THE COACH OF TEACHING MATTERS TO WORK WITH THE NEW AND DEVELOPING TEACHERS ON CLASSROOM MANAGEMENT, LESSON PLANNING AND STRUCTURE AND FLOW OF THE LESSON WHILE THE COACH FROM HMHCO WOULD CONTINUE TO WORK WITH TEACHERS ON STUDENT ENGAGEMENT ACTIVITIES IN THE CLASSROOM ALONG WITH HIGHER LEVEL THINKING QUESTIONS AND ACTIVITIES THAT PROMOTE GROUP WORK. WE WERE ABLE TO SECURE A MATH COACH THAT WAS NEEDED TO SUPPORT THE TEACHERS AS THEY WERE HAVING CHALLENGES WITH STUDENT CHOICE IN THE CLASSROOM. MANY OF THEIR CLASSES CENTERED AROUND LECTURES AND "SKILL AND DRILL" AS OPPOSED TO REAL WORLD MATH APPLICATIONS. WE WANTED TEACHERS TOBE EXPOSED TO A VARIETY OF WAYS TO INCORPORATE REAL WORLD MATH SITUATIONS IN THE FORM OF BOTH PAPER BASED AND ELECTRONICALLY AS WE PREPARE FOR THE SHIFT OF THE STATE TEST TO GOING COMPUTER BASED IN THE 2024-2025 SCHOOL YEAR.WE CONTINUE TO HAVE CHALLENGES IN HIRING CERTIFIED SPECIAL EDUCATION TEACHERS TO MEET THE NEEDS OF OUR ICT STUDENTS. WE WERE ABLE TO HIRE CERTIFIED CONTENT TEACHERS IN EARTH SCIENCE AND HISTORY THAT WERE ABLE TO TAKE ON THE ROLE OF THE SPECIAL EDUCATION TEACHER IN THE CLASSROOM. KNOWING THE CONTENT OF THE SUBJECT HAS HELPED IMPROVE THE SUPPORT THAT IS GIVEN TO THE STUDENTS IN THE CLASSROOMS. TRAINING THROUGH THE COLLABORATIVE FOR INCLUSIVE EDUCATION IS BEING PROVIDED TO TEACHERS THROUGHOUT THE SCHOOL YEAR WHO ARE WORKING WITH THE ICT STUDENTS TO HELP SUPPORTWITH WAYS TO CO-TEACH IN THE CLASSROOM AND PROVIDE SUPPORTS TO STUDENTS IN APRIL AND MAY, MIDDLE VILLAGE PREP ADMINISTERED THE NYS ELA AND MATH EXAMS. PRIOR TO THE EXAMS, MIDDLE VILLAGE PREP OFFERS A 10 WEEK TEST PREP PROGRAM TO PREPARE FOR THESE EXAMS. THERE IS ALSO A 6 WEEK REGENTS TEST PREP PROGRAM FOR STUDENTS IN THE 8TH GRADE THAT IS OFFERED IN LATE MAY.OUR SCHOOL'S PERFORMANCE FOR ELA RESULTED IN THE FOLLOWING PROFICIENCY BY GRADE LEVEL:GRADE 6: 65% TESTED PROFICIENTGRADE 7: 77% TESTED PROFICIENTGRADE 8: 81% TESTED PROFICIENTSUNY MEASURES THE 7TH-8TH PROFICIENCY AT 75%. MVP'S 7TH AND 8TH GRADE IS AT 79%OUR SCHOOL'S PERFORMANCE FOR MATH RESULTED IN THE FOLLOWING PROFICIENCY BY GRADE LEVEL:GRADE 6: 73% TESTED PROFICIENTGRADE 7:: 79% TESTED PROFICIENTSUNY MEASURES THE 7TH GRADE PROFICIENCY AT 75%. MVP'S 7TH GRADE IS AT 79%OUR 8TH GRADE STUDENTS TAKE THE REGENTS EXAMS IN ALGEBRA 1 , US HISTORY ANDGOVERNMENT AND EARTH SCIENCE:IN ALGEBRA 1: 85 % OF THE STUDENTS TESTED PROFICIENTIN EARTH SCIENCE: 45% OF THE STUDENTS TESTED PROFICIENTIN US HISTORY AND GOVERNMENT: 78% OF STUDENTS TESTED PROFICIENT 2022439 0 515997 MIDDLE VILLAGE PREP'S SPECIAL EDUCATION TEAM SUPPORTS STUDENTS WHO HAVE AN INDIVIDUAL EDUCATION PLAN ("IEP'') BUT ALSO SUPPORTS ALL STUDENTS IN THE CLASSROOM. IN THE INTEGRATED CO-TEACHING SETTING, STUDENTS RECEIVE SMALL GROUP INSTRUCTION AND SCAFFOLD SUPPORT FOR ALL ASSIGNMENTS, TESTS/QUIZZES, HOMEWORK AND PROJECTS.IT IS OUR GOAL TO HAVE OUR STUDENTS FEEL CONFIDENT TO COMPLETE WORK INDEPENDENTLY. BY THE TIME THESE STUDENTS REACH THE 8TH GRADE, MANY OF THEIR SERVICES DECREASE BECAUSE WE HAVE PROVIDED INTENSE INSTRUCTION OVER THE 3 YEARS THAT THEY WERE WITH US. OVER THE SUMMER WE WORK WITH THE COMMITTEE FOR SPECIAL EDUCATION TO SECURE THE PLACEMENT OF ALL OUTSIDE PROVIDERS AND WORK WITH THE COMMITTEE ON SPECIAL EDUCATION TO SCHEDULE AND CONFIRM MEETINGS WITH PARENTS TO TAKE PART IN IEP ANNUAL AND TRI-ANNUAL MEETINGS. THE SCHOOL'S SPECIAL EDUCATION COORDINATOR, ALONG WITH THE THE SPECIAL ED TEAM WORK TOGETHER TO CREATE THE STUDENT REPORT THAT SUMMARIZES THE STUDENT'S PERFORMANCE AND PROVIDES UPDATES TO THEIR GOALS AND FUTURE NEEDS.WE CONTINUE TO USE THE SERVICE OF THE CHARTER SCHOOL COLLABORATIVE THAT OFFERS MONTHLY WORKSHOPS IN A VARIETY OF ACADEMIC AREAS AND SUPPORTS. TRAINING ALSO OFFERS WAYS TO MAKE PROPER MODIFICATION AND ACCOMMODATION FOR STUDENTS WHO ARE PERFORMING BELOW GRADE LEVEL AND OFFERS WAYS TO SUPPORT STUDENTS EMOTIONALLY AS WELL AS ACADEMICALLY. MIDDLE VILLAGE PREP HAS 2 GUIDANCE COUNSELORS ON STAFF THAT SUPPORT THE ENTIRE SCHOOL. STUDENTS THAT ARE MANDATED ARE ASSIGNED TO A SPECIFIC COUNSELOR THAT MEETS WITH THE STUDENT REGULARLY BASED ON THEIR IEP NEEDS.OUR GUIDANCE COUNSELORS ALSO HOLD ADVISORY CLASSES FOR STUDENTS THAT WORK ON MONTHLY THEMES AND ACTIVITIES IN THE CLASSROOM THAT HELP WITH SOCIAL AND EMOTIONAL SUPPORT. OUR CSE REPRESENTATIVES WORK VERY CLOSELY WITH OUR SPECIAL EDUCATION COORDINATOR TO MAKE SURE THAT ALL OF OUR STUDENTS' IEPS ARE IN COMPLIANCE. MEETINGS ARE HELD AT THE SCHOOL ANDPARENTS ARE GIVEN THE OPTION TO ATTEND IN PERSON OR VIRTUALLY.MVP'S SPECIAL EDUCATION COORDINATOR ALSO MAKES SURE THAT SUPPORT IS GIVEN TO STUDENTS WHO HAVE A 504 PLAN OR WHO ARE CLASSIFIED AS ELL (ENGLISH LANGUAGE LEARNERS). FOR THE ELL STUDENT POPULATION, PUSH-IN SUPPORT IS PROVIDED IN THE CLASSROOMS OF THESE STUDENTS AND TEACHERS WORK TOGETHER TO HELP TRANSLATE DOCUMENTS IN THE CHILD'S NATIVE LANGUAGE. THE SPECIAL EDUCATION COORDINATOR WILL MEET WITH FAMILIES WHO HAVE QUESTIONS ABOUT THE SERVICES THAT THEIR CHILDREN RECEIVE DURING THE SCHOOL DAY.AND WILL MONITOR THE HOURS OF SUPPORT THAT THEY RECEIVE.THE NYSESLAT IS ADMINISTERED TO THE STUDENTS AT THE END OF THE SCHOOL YEAR. THIS TEST SHOWS THE PROGRESS THAT THE STUDENTS HAVE MADE OVER THE COURSE OF THE YEAR BASED ON LISTENING, READING, WRITING AND SPEAKING. THE TEAM OF TEACHERS WORK TOGETHER TO ADMINISTER AND SCORE THE EXAM AND UPDATE TEACHERS ON THE PROGRESS OF STUDENTS WHILE GIVING STRATEGIES TO USE IN THE CLASSROOM. 7693273 1 0 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 63 1 0 0 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 X CHRISTIAN QUEZADA DIRECTOR OF OPERATIONS 7188692933 6802 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 JOSEPHINE LUME CHAIRPERSON 2.00 X X 0 0 0 SERPHIN R MALTESE VICE-CHAIRPERSON 2.00 X X 0 0 0 MARGARET OGNIBENE TREASURER 2.00 X X 0 0 0 ROSEMARY DEGENNARO SECRETARY (THRU MAR 2023) 2.00 X X 0 0 0 MAUREEN CAMPBELL TRUSTEE (THRU MAR 2023) 2.00 X 0 0 0 MONICA J KONOPKA TRUSTEE (THRU MAR 2023) 2.00 X 0 0 0 BETTY MAYER TRUSTEE (THRU MAR 2023) 2.00 X 0 0 0 GAIL GIORDANO TRUSTEE 2.00 X 0 0 0 CINDY DANIELSKI TRUSTEE 2.00 X 0 0 0 WEST POINDEXTER TRUSTEE 2.00 X 0 0 0 KAREN ROMMENEY TRUSTEE 2.00 X 0 0 0 MICHELE ALLOCCA DIRECTOR OF CURRICULUM, ACTING PRINCIPAL 50.00 X 174100 0 28372 CHRISTIAN QUEZADA DIRECTOR OF OPERATIONS 50.00 X 179250 0 10755 NANCY VELEZ FORMER PRINCIPAL 0.00 X 169700 0 10182 523050 0 49309 3 1 1 0 TEACHING MATTERS INC 475 RIVERSIDE DRIVE NEW YORK NY 10115 PROFESSIONAL DEVELOPMENT 110110 1 2988210 2988210 PER-PUPIL REVENUE 611110 7653265 7653265 FOOD SVC: STUDENTS 611110 67657 67657 7720922 396517 396517 REFUNDS/REIMB. 900099 4519 4519 OTHER INCOME 900099 939 939 5458 11111107 7720922 0 401975 370841 248976 121865 2824744 2649737 175007 86507 78471 8036 120012 108863 11149 271070 245888 25182 3145 3145 69516 69516 4100 4100 20352 20352 208052 16996 191056 92103 84102 8001 119283 108202 11081 33109 30033 3076 2289417 2076729 212688 22631 9838 12793 180770 180770 422363 383123 39240 227945 206768 21177 STUDENT ACTIVITIES/UNIF 709587 709200 387 FOOD SERVICE 336937 305635 31302 SUPPLIES & MATERIALS 149059 149059 REPAIRS & MAINTENANCE 66885 60671 6214 40212 40212 8668640 7693273 971267 4100 3266650 648457 5552016 9300726 144674 1476483 61323 0 57532 58650 3905517 3117966 674145 787551 4984169 5440691 0 10631835 14740509 28344393 445128 623939 0 10905884 445128 11529823 X 3759196 2324356 10536185 14490214 14295381 16814570 14740509 28344393 2442467 76722 0 X X 0 1 X 1 0 X 2003048 1497746 505302 1441866 1229018 212848 460603 391202 69401 787551 RIGHT OF USE ASSET 10631835 10631835 OPERATING LEASE LIABILITY 10905884 10905884 X 11167477 76722 76722 11090755 20352 20352 11111107 8648288 0 8648288 20352 20352 8668640 PART X, LINE 2: THE SCHOOL RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY WHEN THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE SCHOOL IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING AUTHORITIES FOR THE YEARS PRIOR TO JUNE 30, 2020. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 ALL STUDENT SOLICITATIONS INDICATE THAT MVP'S LOTTERY IS OPEN TO ANY STUDENT RESIDING IN NEW YORK CITY WHO WILL BE ENTERING THE 6TH GRADE. THE SCHOOL'S NONDISCRIMINATORY POLICY IS PUBLISHED IN NEWSPAPERS WITH A GENERAL CIRCULATION WHEN ANNOUNCING ADMISSION APPLICATIONS AND SCHOOL PROGRAMS. THE NONDISCRIMINATORY POLICY IS ALSO AVAILABLE ON THE SCHOOL'S WEBSITE. EACH YEAR, THE SCHOOL MAILS POSTCARDS TO ALL 5TH GRADERS IN ITS LOCAL COMMUNITY TO SOLICIT AND ADVISE POTENTIAL STUDENTS OF THE SCHOOL'S PROGRAMS. THE RACIALLY NONDISCRIMINATORY POLICY IS ALSO UNDERSCORED IN THESE PUBLICATIONS. SCHEDULE E, PART I, LINE 6 MIDDLE VILLAGE PREPARATORY CHARTER SCHOOL RECEIVES MOST OF ITS FUNDS FROM THE NEW YORK STATE EDUCATION DEPARTMENT'S CHARTER SCHOOL PROGRAM. ALL OTHER FUNDING IS RECEIVED FROM NEW YORK CITY'S EDUCATION DEPARTMENT, THE U.S. DEPARTMENT OF EDUCATION, AND OTHER RELATED GOVERNMENT ENTITIES. THE FUNDS ARE USED FOR THE PLANNING AND IMPLEMENTATION OF THE SCHOOL'S OPERATIONS. ADDITIONALLY, THE SCHOOL RECEIVE THE EMPLOYEE RETENTION CREDIT. X X X 0 0 0 0 0 0 0 1 0 MICHELE ALLOCCA DIRECTOR OF CURRICULUM, ACTING PRINCIPAL 147600 0 26500 0 0 0 10755 0 17617 0 202472 0 0 0 CHRISTIAN QUEZADA DIRECTOR OF OPERATIONS 152750 0 26500 0 0 0 10755 0 0 0 190005 0 0 0 NANCY VELEZ FORMER PRINCIPAL 144350 0 25350 0 0 0 10182 0 0 0 179882 0 0 0 PART I, LINE 7 THE ORGANIZATION PAID PERFORMANCE-BASED BOARD-APPROVED BONUSES IN 2022. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND IS REVEIWED BY THE DIRECTOR OF OPERATIONS/CFO. ONCE THIS REVIEW IS COMPLETED, A COMPLETE COPY OF THE FORM 990 IS DISTRIBUTED TO THE BOARD OF TRUSTEES FOR REVIEW. ANY ISSUES RAISED BY ANY MEMBER OF THE BOARD OF TRUSTEES ARE ADDRESSED, AND ONCE RESOLVED, THE FORM 990 IS APPROVED FOR FILING BY THE CHAIRPERSON OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE SCHOOL SHALL NOT ENGAGE IN ANY RELATED PARTY TRANSACTION EXCEPT AS APPROVED BY THE BOARD. IN MAKING SUCH DETERMINATION, THE BOARD MUST DETERMINE IF THE TRANSACTION IS FAIR, REASONABLE AND IN THE BEST INTERESTS OF THE SCHOOL AT THE TIME OF SUCH DETERMINATION. IF AT ANY TIME DURING HIS OR HER TERM OF SERVICE A RELATED PARTY ACQUIRES ANY FINANCIAL INTEREST OR WHEN A RELATED PARTY HAS A FINANCIAL INTEREST, THAT FINANCIAL INTEREST OR POTENTIAL RELATED PARTY TRANSACTION MUST BE PROMPTLY DISCLOSED IN WRITING TO EACH MEMBER OF THE BOARD, TOGETHER WITH ALL MATERIAL FACTS KNOWN TO SUCH PERSON ABOUT THE FINANCIAL INTEREST OR POTENTIAL RELATED PARTY TRANSACTION. ANY RELATED PARTY SHALL DISCLOSE IN GOOD FAITH ALL MATERIAL FACTS OF HIS OR HER FINANCIAL INTEREST TO THE BOARD. ALL TRANSACTION, AGREEMENTS OR ANY OTHER ARRANGEMENTS BETWEEN THE SCHOOL AND A RELATED PARTY, AND ANY OTHER TRANSACTIONS WHICH MAY INVOLVE A POTENTIAL CONFLICT OF INTEREST SHALL BE REVIEWED BY THE BOARD. ALL RELATED PARTIES WITH A FINANCIAL INTEREST SHALL LEAVE THE ROOM IN WHICH SUCH DELIBERATIONS ARE CONDUCTED. THE TRANSACTION SHALL BE APPROVED BY NOT LESS THAN A MAJORITY VOTE OF THE BOARD MEMBERS PRESENT AND VOTING AT THE MEETING. NO TRUSTEE, OFFICER OR KEY EMPLOYEE SHALL VOTE, ACT, OR ATTEMPT TO INFLUENCE IMPROPERLY THE DELIBERATIONS, AS APPLICABLE, ON ANY MATTER IN WHICH HE OR SHE HAS BEEN DETERMINED BY THE BOARD TO HAVE A FINANCIAL INTEREST. ANY ATTEMPT TO VOTE, ACT, OR IMPROPERLY INFLUENCE DELIBERATIONS BY A RELATED PARTY ON ANY MATTER WITH WHICH SUCH PERSON HAS A FINANCIAL INTEREST MAY BE GROUNDS FOR REMOVAL FROM THE BOARD OR TERMINATION FROM THE SCHOOL. THE BOARD MAY DELEGATE TO ANY BOARD COMMITTEE COMPRISED SOLELY OF INDEPENDENT TRUSTEES, THE ADOPTION, IMPLEMENTATION OF AND COMPLIANCE WITH THIS POLICY. THE BOARD MAY DELEGATE TO SUCH COMMITTEE REVIEW AND APPROVAL OF ANY RELATED PARTY TRANSACTION INVOLVING A RELATED PARTY AND THE SCHOOL, AS CONTAINED IN THIS POLICY; PROVIDED THAT IF THE RELATED PARTY TRANSACTION IS OF A NATURE THAT WOULD OTHERWISE REQUIRE FULL BOARD APPROVAL, THE COMMITTEE SHALL SUBMIT THE RELATED PARTY TRANSACTION TO THE BOARD FOR CONSIDERATION, PROVIDING ITS RECOMMENDATION AS TO WHETHER OR NOT TO APPROVE IT. IN THE EVENT THE BOARD DELEGATES THE REVIEW AND APPROVAL OF RELATED PARTY TRANSACTIONS TO A COMMITTEE, ALL REFERENCES TO BOARD IN THIS POLICY SHALL BE DEEMED TO REFER TO SUCH COMMITTEE AND ALL REFERENCES TO A MAJORITY OF THE BOARD SHALL BE DEEMED TO REFER TO A MAJORITY OF SUCH COMMITTEE. EACH TRUSTEE, OFFICER, AND KEY EMPLOYEE SHALL ALSO ANNUALLY SIGN AND SUBMIT TO THE SECRETARY OF THE SCHOOL A STATEMENT WHICH AFFIRMS SUCH PERSON: (A) HAS RECEIVED A COPY OF THIS POLICY, (B) HAS READ AND UNDERSTANDS THE POLICY, AND (C) HAS AGREED TO COMPLY WITH THE POLICY. PRIOR TO A TRUSTEE'S INITIAL ELECTION TO THE BOARD, OR AN OFFICER OR KEY EMPLOYEE'S EMPLOYMENT AT THE SCHOOL, AND THEREAFTER ON AN ANNUAL BASIS, ALL TRUSTEES, OFFICERS AND KEY EMPLOYEES SHALL DISCLOSE IN WRITING ANY POTENTIAL CONFLICTS. THE MINUTES SHALL BE DOCUMENTED CONTEMPORANEOUSLY TO THE DECISION AND DISCUSSION REGARDING THE FINANCIAL INTEREST AND/OR CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES, AT THE END OF EACH SCHOOL YEAR, EVALUATES PERFORMANCE REVIEWS FOR OFFICERS. THEY THEN AGREE TO SALARY INCREASES AND PERFORMANCE AWARDS. THE BOARD IS PRESENTED WITH COMPARABLE SALARIES AND PERFORMANCE DATA OF SIMILAR ORGANIZATIONS TO ASSIST IN THE DECISION MAKING. THE DELIBERATIONS ARE CONTEMPORANEOUSLY DOCUMENTED AND RECORDS ARE KEPT. THIS PROCESS WAS LAST IMPLEMENTED IN DECEMBER 2022. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE SERVICE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR WEBSITES. THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE AUDIT COMMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.