2025-11-25T13:26:06-06:00 2025-06-30 251638525 GROSSMAN YANAK & FORD LLP 444 LIBERTY AVENUE SUITE 500 PITTSBURGH PA 15222 990 2024-07-01 250925088 VALLEY SCHOOL OF LIGONIER VALL 7242385015 PO BOX 616 LIGONIER PA 15658 CATHARINE CATHEY PRESIDENT 7242385015 2025-11-21 1 1 RICHARD E DYNOSKE P00095538 4123389300 2024 2025-03-06 01:10:19Z CATHARINE CATHEY PO BOX 616 LIGONIER PA 15658 15567217 0 X WWW.VALLEYSCHOOLOFLIGONIER.ORG X 1947 PA TO PROVIDE EDUCATION FOR STUDENTS IN GRADES K-8 14 14 83 63 0 5633 3726183 3553471 3862543 4172655 3200950 1808305 101442 236315 10891118 9770746 1456660 1567254 0 0 4871648 5478754 0 0 367221 3871488 3518753 10199796 10564761 691322 -794015 36386609 36894501 979783 1050284 35406826 35844217 X IN AN ENVIRONMENT THAT IS SAFE, CHALLENGING, NURTURING, AND DISCIPLINED, VALLEY SCHOOL PROVIDES A BALANCED AND STRONG PROGRAM OF STUDY FOR A DIVERSE GROUP OF CHILDREN. OUR GOAL IS TO STIMULATE IN EACH YOUNG PERSON LIFELONG HABITS OF MORAL BEHAVIOR, SEEKING WISDOM, AND DOING GOOD WORKS FOR OTHERS. 0 0 8081345 1567254 4172655 VALLEY SCHOOL OF LIGONIER WAS FOUNDED IN 1946 BY CONSTANCE PROSSER MELLON AND GENERAL RICHARD KING MELLON. MRS. MELLON ENVISIONED VALLEY AS A NURTURING COMMUNITY WHERE A DIVERSE GROUP OF STUDENTS BUILD THEIR ACADEMIC, ARTISTIC, AND ATHLETIC SKILLS AND LEARN TO BECOME RESPONSIBLE AND COMPASSIONATE ADULTS. SHE FELT THAT CHILDREN LEARN BEST IN SMALL CLASSES WITH SKILLED TEACHERS WHO KNOW AND CARE ABOUT EACH CHILD. HOPING CHILDREN WOULD FEEL AT HOME IN NATURE, SHE SELECTED THE SCHOOL'S 400-ACRE WOOD SETTING.VALLEY SCHOOL'S PRIMARY RESPONSIBILITY IS TO OUR CHILDREN. WE PRESENT A PROGRAM CENTERED ON THE CONCEPT OF THE CONTINUOUS GROWTH OF THE WHOLE INDIVIDUAL. BECAUSE OF OUR SCHOOL'S RELATIVELY SMALL SIZE, WE CAN RECOGNIZE INDIVIDUAL NEEDS AND DIFFERENT RATES OF GROWTH AND MATURATION, AND OPPORTUNITIES FOR SUCCESS CAN EXIST FOR EACH CHILD. WE MAKE A DELIBERATE EFFORT TO DEVELOP THE FOLLOWING HABITS: THE ABILITY TO THINK; THE SELF-DISCIPLINE TO WORK IN A CAREFUL, IMAGINATIVE, AND INDEPENDENT MANNER; A WILLINGNESS TO TRUST AND COOPERATE POSITIVELY WITH OTHERS; THE ABILITY TO RISK AND TO ADAPT TO NEW SITUATIONS. WE WANT OUR CHILDREN TO BE HONEST WITH THEMSELVES AND WITH OTHERS. WE WANT THEM TO BE COMPASSIONATE HUMAN BEINGS.OUR GOALS ARE TO BUILD THE FOUNDATIONS OF ACADEMICS AND LIFE SKILLS NECESSARY FOR SELF-CONFIDENCE, ACADEMIC SUCCESS, AND THOUGHTFUL DECISION-MAKING. TO ACHIEVE THESE GOALS THE TEACHERS MUST DRAW CONTINUOUSLY UPON THEIR IMAGINATION, EXPERIENCE, KNOWLEDGE, AND HUMOR. THROUGH THEIR INTELLECTUAL EXCITEMENTS, CULTURE AND SYMPATHETIC RESPONSE TO A YOUNG PERSON'S ENTHUSIASM THEY CAN DRAW OUT THE INDIVIDUAL POTENTIALITIES OF THE CHILD. THE SCHOOL HOPES, MOREOVER, TO DEVELOP IN A CHILD, THROUGH A STIMULATING CURRICULUM, AN AWARENESS THAT LEARNING REQUIRES EFFORT AND THAT EACH OF US HAVE SOME RESPONSIBILITY FOR HIS OR HER OWN SUCCESSES AND FAILURES.THE SCHOOL'S CURRICULUM COMPRISES TRADITIONAL SUBJECTS. THROUGH THIS ACADEMIC COURSE WORK OUR CHILDREN STRIVE TO LEARN TO READ WITH UNDERSTANDING, REASON CAREFULLY, AND EXPRESS THEMSELVES THOUGHTFULLY AND CLEARLY, ORALLY AND IN THEIR WRITING. THE CONTENT OF THE CURRICULUM IS DESIGNED TO LEAD A STUDENT TO AN APPRECIATION OF MAN'S INTERRELATEDNESS, CULTURAL HERITAGE, CREATIVE POTENTIAL, AND THE WONDERS OF OUR NATURAL AND TECHNOLOGICAL WORLD. WHILE OUR EMPHASIS IS ON ACADEMIC SUBJECTS, WE ALSO REQUIRE PARTICIPATION AND ACCOMPLISHMENT IN THE ARTS, SPORTS, ELECTRONIC COMMUNICATION, OUTDOOR AND OFF-CAMPUS PROGRAMS. WE KNOW THAT WE CAN ACHIEVE THESE GOALS ONLY IN A SCHOOL COMMUNITY IN WHICH PARENTS AND FACULTY COMMUNICATE, AIM HIGH, ARE NOT DISCOURAGED BY FAILURE, AND AND SHARE A COMMON PURPOSE: THE WELL BEING AND GROWTH OF OUR CHILDRENVALLEY SERVES STUDENTS FROM WESTMORELAND, SOMERSET, CAMBRIA, FAYETTE, AND INDIANA COUNTIES LOCATED IN SOUTHWESTERN PENNSYLVANIA. CLASSES IN K-5 AVERAGE 20 STUDENTS, AND MOST UPPER SCHOOL CLASSES ARE DIVIDED WITH 13 STUDENTS PER SECTION. DURING THE FISCAL YEAR, APPROXIMATELY 200 STUDENTS WERE ENROLLED AT VALLEY SCHOOL. THE CURRICULUM IS CHALLENGING WITH HANDS-ON SCIENCE, TECHNOLOGY, LIBRARY, AND WORLD LANGUAGE ALL BEGINNING IN KINDERGARTEN. ALL STUDENTS PARTICIPATE IN MUSIC, ART, AND SPORTS. VALLEY SUPPORTS A BIG BROTHER/SISTER PROGRAM AND SEVERAL COMMUNITY SERVICE PROJECTS, CULMINATING IN A LEADERSHIP PROGRAM FOR NINTH GRADERS. YOUNGER STUDENTS TRAVEL LOCALLY ON FIELD TRIPS WHILE OLDER STUDENTS EXPLORE AREAS MORE DISTANT. VALLEY SCHOOL'S CAMPUS IS REMARKABLE AND SITS ON 400 ACRES OF WOODLANDS. 8081345 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 25 0 1 83 1 1 1 0 0 0 0 0 0 0 0 0 X 14 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 PA X MARY MEHALA 7242386652 PO BOX 616 LIGONIER PA 15658 CATHARINE CATHEY PRESIDENT 6.00 X X 0 0 0 DR ANTHONY P WILLIAMS TRUSTEE 2.00 X 0 0 0 EDWARD MORGAN TRUSTEE 2.00 X 0 0 0 ERIC ELEK TRUSTEE 2.00 X 0 0 0 JENNIFER T WELTY TRUSTEE 2.00 X 0 0 0 JESSICA L SHIREY TRUSTEE 2.00 X 0 0 0 NATHANIAL MCCONNELL TRUSTEE 2.00 X 0 0 0 LISA R FREDERICK SECRETARY 2.00 X X 0 0 0 NATHANIEL D DEROSE TRUSTEE 2.00 X 0 0 0 PATRICK F KOCH TRUSTEE 2.00 X 0 0 0 PAUL HANNAH TREASURER 5.00 X X 0 0 0 RALPH ARTUSO VICE PRESIDENT 3.00 X X 0 0 0 RYAN BUSCH TRUSTEE 2.00 X 0 0 0 STEPHANIE A VAN NORMAN TRUSTEE 2.00 X 0 0 0 JONATHAN STRECKER HEAD OF SCHOOL 50.00 X X 208973 0 71328 MARY MEHALA HEAD OF FINANCE AND OPERAT 40.00 X 112020 0 40467 DAVID M KIRKLAND UPPER SCHOOL HEAD 40.00 X 103113 0 5300 424106 0 117095 3 0 1 0 0 87606 905000 2560865 88303 3553471 TUITION & FEES 900099 3915167 3915167 OTHER 900099 200751 200751 TRANSPORTATION 900099 40500 40500 STUDENT ACTIVITIES 900099 16237 16237 4172655 1043894 1043894 490405 291285 199120 199120 199120 6098203 5333792 764411 764411 764411 208589 87606 171394 37195 37195 9770746 4172655 0 2044620 1567254 1567254 523810 523810 3603060 2135387 1256673 211000 349522 209505 118917 21100 669856 450530 178317 41009 332506 202199 114165 16142 27981 27981 166796 166796 32183 32183 41405 41405 35854 35854 148592 118827 29765 653602 653602 4632 4632 432538 432538 244181 244181 OTHER EXPENSES 1057746 898718 125588 33440 STUDENT ACTIVITIES 191219 191219 KITCHEN/FOOD 169476 169476 BUSING 144627 144627 167921 139472 25324 3125 10564761 8081345 2116195 367221 2618811 2010804 37724 38760 225695 206000 107336 187633 4429 1622 87988 18128 19644239 14408998 5667780 5235241 23203255 24570180 4433591 4626133 36386609 36894501 659943 696945 319840 353339 979783 1050284 X 33909585 34444706 1497241 1399511 35406826 35844217 36386609 36894501 X -794015 1235277 -3871 X X 0 1 X 1 0 X 3229151 3278853 3789111 3665057 3553471 17515643 3229151 3278853 3789111 3665057 3553471 17515643 6695940 10819703 1339203 1518518 1174730 1252447 1534299 6819197 608 5633 6241 24341081 0.44450 0.45290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27724905 3043582 1308000 169167 29291320 25699264 3450484 1279000 145843 27724905 24291042 2759392 1220000 131170 25699264 28523239 -2942099 1140000 150098 24291042 23235480 6539293 1114000 137534 28523239 1.00000 0 1 1 533592 533592 15356783 11031474 4325309 2073912 1777813 296099 1679952 1599711 80241 5235241 ALTERNATIVE INVESTMENTS 4626133 F 4626133 X 9732281 1235277 462679 1697956 8034325 166796 1569625 1736421 9770746 9294890 464179 464179 8830711 166796 1567254 1734050 10564761 PART X, LINE 2: THE SCHOOL ACCOUNTS FOR UNCERTAIN TAX POSITIONS UNDER THE UNCERTAINTY IN INCOME TAXES SUBTOPIC OF THE ASC. THIS SUBTOPIC CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBES RECOGNITION THRESHOLDS AND MEASUREMENT PRINCIPLES FOR FINANCIAL STATEMENT DISCLOSURE OF TAX POSITIONS TO BE TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. THE SCHOOL HAS REVIEWED ALL OPEN TAX YEARS (2022-PRESENT) AND MAJOR JURISDICTIONS AND HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS REQUIRING AN ACCRUAL OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES RENTAL EXPENSES PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID & SCHOLARSHIPS INVESTMENT FEES ALLOCATED TO 990T PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES RENTAL EXPENSES EXPENSES ALLOCATED TO 990T PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID & SCHOLARSHIPS PART V, LINE 4: THE ENDOWMENT CONSISTS OF VARIOUS INVESTMENT FUNDS ESTABLISHED PRIMARILY FOR THE MAINTENANCE, OPERATION, MANAGEMENT AND DEVELOPMENT NEEDS OF THE SCHOOL FROM BOARD-DESIGNATED AND DONOR-RESTRICTED FUNDS. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE DONOR-RESTRICTED ENDOWMENT FUNDS ARE GOVERNED BY THE COMMONWEALTH OF PENNSYLVANIA'S ACT 141 (ACT 141). ACT 141 IS A TOTAL RETURN POLICY THAT ALLOWS A NONPROFIT TO CHOOSE TO TREAT A PERCENTAGE BETWEEN 2% AND 7% OF THE AVERAGE MARKET VALUE OF THE ENDOWMENT'S INVESTMENTS AS INCOME EACH YEAR. HOWEVER, THE LONG-TERM PRESERVATION OF THE REAL VALUE OF THE ASSETS MUST BE TAKEN INTO CONSIDERATION WHEN THE TRUSTEES ELECT THE AMOUNT. ON AN ANNUAL BASIS, THE TRUSTEES HAVE THE OPTION TO TAKE EITHER THE NET INCOME, GIVEN IT FALLS WITHIN THE RANGE OF ACT 141, OR A SPENDING RATE BETWEEN 2% AND 7% OF THE ENDOWMENT'S AVERAGE MARKET VALUE, BASED ON THE PREVIOUS 12 QUARTERS. THE SCHOOL CLASSIFIES AS PERMANENTLY RESTRICTED NET ASSETS THE ORGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT AND THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE PERMANENT ENDOWMENT. IN ACCORDANCE WITH ACT 141, THE SCHOOL HAS ADOPTED A WRITTEN INVESTMENT POLICY. THE TRUSTEES ELECTED TO TAKE A 5% DRAW FOR THE 2024 AND 2023 FISCAL YEAR. THE FOLLOWING FACTORS ARE CONSIDERED IN SETTING A DISBURSEMENT RATE: 1. PROTECTING THE CORPUS OF THE ENDOWMENT FUND; 2. PRESERVING THE SPENDING POWER OF THE ASSETS; 3. OBTAINING MAXIMUM INVESTMENT RETURN WITH REASONABLE RISK AND OPERATIONAL CONSIDERATION; AND 4. COMPLYING WITH APPLICABLE LAWS. PART X, LINE 2: THE SCHOOL IS A NOT-FOR-PROFIT ENTITY AND HAS BEEN RECOGNIZED AS TAX-EXEMPT PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SCHOOL HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS REQUIRING AN ACCRUAL OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THERE WERE NO INTEREST OR PENALTIES RECOGNIZED IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. THE SCHOOL IS NO LONGER SUBJECT TO STATUTORY EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2022. 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 PUBLISHES ITS RACIALLY NONDISCRIMINATORY POLICY REGULARLY IN PRINT ADVERTISING IN SEVERAL LOCAL NEWSPAPERS. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FUNDING FOR INSTRUCTION MATERIALS. THE SCHOOL SUBMITS AN ORDER TO THE COMMONWEALTH OF PENNSYLVANIA FOR ITEMS SUCH AS TEXTBOOKS OR INSTRUCTION RELATED SUPPLIES; THE ITEMS ARE THEN PROVIDED BY THE STATE AND WESTMORELAND COUNTY INTERMEDIATE UNIT. THERE IS NO PAYMENT OR CASH EXCHANGED. ANNUAL GOLF OUTING 218970 66675 152295 74362 34441 37072 AUCTION AND ART SHOW 52860 13204 39656 873 4752 8247 1 24365 7727 16638 10673 974 296195 87606 208589 85908 39193 46293 171394 37195 PART II, FUNDRAISING EVENTS, LINE 1C: THE ONE OTHER EVENT LISTED WAS THE FY2025 CLAY SHOOT. 1 FINANCIAL AID 131 1387344 N/A SCHOLARSHIPS 7 22500 N/A PART I, LINE 2: THE TUITION ASSISTANCE COMMITTEE (ADMINISTRATION) DETERMINES THE AMOUNT OF THE GRANT FOR EACH INDIVIDUAL BASED ON THEIR ELIGIBILITY. AN INDEPENDENT OUTSIDE FINANCIAL AID SERVICE REVIEWS APPLICATION FOR ASSISTANCE AND TAX DOCUMENTATION AND PROVIDES AN ESTIMATE OF EACH FAMILY'S CONTRIBUTION. THIS INFORMATION IS USED BY THE SCHOOL TO DETERMINE THE ELIGIBILITY FOR FINANCIAL AID ASSISTANCE. THE GRANT IS USED TO OFFSET THE TUITION LIABILITY FOR THE GRANTEE AND NO CASH IS ACTUALLY DISBURSED TO THE INDIVIDUAL. X 0 0 X 0 0 0 0 0 0 0 0 0 JONATHAN STRECKER HEAD OF SCHOOL 208973 0 0 0 0 0 21315 0 50013 0 280301 0 0 0 MARY MEHALA HEAD OF FINANCE AND OPERAT 112020 0 0 0 0 0 5875 0 34592 0 152487 0 0 0 X 37583 X MATERIALS FOR INSTRUCTIONAL SUPPORT LEARNING SPECIALISTS 0 50720 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A IT SHALL BE THE DUTY OF THE EXECUTIVE COMMITTEE TO SUPERVISE THE OPERATIONS OF THE CORPORATION BETWEEN MEETINGS OF THE BOARD. THE EXECUTIVE COMMITTEE MAY, IN ITS DISCRETION, DELEGATE TO THE PRESIDENT OF THE CORPORATION OF THE HEAD OF SCHOOL OR TO A SUBCOMMITTEE DETAIL OF OPERATION OR EXPENDITURES OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 2 CATHARINE CATHEY, PAUL HANNAH AND ED MORGAN, BOARD TRUSTEES, HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE SCHOOL'S TREASURER OVERSEES THE FORM 990 REVIEW. THE SCHOOL'S HEAD OF FINANCE AND OPERATIONS WORKS WITH THE EXTERNAL AUDITORS TO ESTABLISH A SCHEDULE FOR PREPARATION AND REVIEW OF THE FORM 990. THE TREASURER PRESENTS A DRAFT RETURN WITH ALL SCHEDULES AND ATTACHMENTS TO THE AUDIT COMMITTEE FOR REVIEW. THE TREASURER PROVIDES A COMPLETE COPY OF THE FINAL RETURN WITH ALL SCHEDULES AND ATTACHMENTS INCLUDING COMMENTS FROM THE AUDIT COMMITTEE, TO EACH SCHOOL OFFICER AND MEMBER OF THE BOARD OF TRUSTEES PRIOR TO FILING FORM 990 WITH THE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C PURSUANT TO THE SCHOOL'S POLICY FOR MONITORING CONFLICTS OF INTEREST, THE HEAD OF SCHOOL IS RESPONSIBLE FOR MONITORING COMPLIANCE WITH THE SCHOOL'S CONFLICT AND DISCLOSURE PROCEDURES AND REPORTS REGULARLY TO THE AUDIT COMMITTEE AND SCHOOL'S BOARD OF TRUSTEES. ALL COVERED PERSONS ANNUALLY COMPLETE THE COVERED PERSON DISCLOSURE FORM. THE HEAD OF SCHOOL PREPARES LISTS TO TRACK AND ORGANIZE THE INFORMATION GATHERED ON THE FORMS. THE HEAD OF SCHOOL REPORTS INSTANCES OF NON-COMPLIANCE TO THE AUDIT COMMITTEE. THE HEAD OF SCHOOL WORKS WITH THE BOARD CHAIR TO DETERMINE WHETHER A CONFLICT OF INTEREST MAY EXIST. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE HEAD OF SCHOOL MONITORS PROCEDURES TO ENSURE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. PURSUANT TO THE SCHOOL'S CONFLICT OF INTEREST POLICY, IF A CONFLICT EXISTS THE INDIVIDUAL INVOLVED WILL NOT PARTICIPATE IN OR BE PRESENT DURING THE AUDIT COMMITTEE'S OR BOARD'S CONSIDERATION OF THE MATTER EXCEPT AS REQUESTED TO ANSWER QUESTIONS OR PROVIDE INFORMATION. VIOLATIONS OF THE POLICY ARE ADDRESSED BY THE BOARD OF APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTIONS ARE TAKEN. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF TRUSTEES BENCHMARKED THE HEAD OF SCHOOL'S COMPENSATION PACKAGE AGAINST OTHER SIMILAR SCHOOLS WITHIN THE NATIONAL ASSOCATION OF INDEPENDENT SCHOOLS. ONCE COMPENSATION WAS DETERMINED, THE PACKAGE AND ACCOMPANYING CONTRACT WAS APPROVED BY THE BOARD OF TRUSTEES. ON AN ANNUAL BASIS, THE HEAD OF SCHOOL'S SALARY IS REVIEWED BY THE BOARD OF TRUSTEES AND ADJUSTED BASED UPON PERFORMANCE IN ACCORDANCE WITH PARAMETERS APPROVED BY THE BOARD. FOR THIS FISCAL YEAR, THE EXECUTIVE COMMITTEE OF THE BOARD EVALUATED THE HEAD OF SCHOOL BASED ON BOARD SOURCE'S HEAD-OF-SCHOOL ASSESSMENT TOOL AND A NEW 3-YR. CONTRACT WAS ASSIGNED. THE BUSINESS MANAGER'S COMPENSATION IS DETERMINED BY THE HEAD OF SCHOOL AND BENCHMARKED AGAINST OTHER SIMILAR SCHOOLS USING NAIS STATISTICS. FORM 990, PART VI, SECTION C, LINE 18 IF REQUESTED, THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS WOULD BE MADE AVAILABLE UPON REQUEST TO ANY INQUIRING PARTIES AT THE SCHOOL DURING NORMAL BUSINESS HOURS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: INVESTMENT FEE ALLOCATED TO 990T -2,371. EXPENSES ALLOCATED TO 990T -1,500. PART XII LINE 2C: THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AS WELL AS THE SELECTION OF AN INDEPENDENT ACCOUNTING FIRM. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. VALLEY SCHOOL OF LIGONIER ENDOWMENT FUND BNY MELLON NA PO BOX 185 PITTSBURGH PA 15230 256018929 SUPPORTS VALLEY SCHOOL OF LIGONIER PA 501(C)(3) TRUST 509(A)(3) TYPE 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 VALLEY SCHOOL OF LIGONIER ENDOWMENT FUND C 905000 FMV