2024-11-13T13:11:49+00:00 2023-12-31 440160260 Forvis Mazars LLP 820 Massachusetts Ave Suite 1370 Indianapolis IN 46204 990 2023-01-01 351978359 EdChoice Inc EDCH 3176810745 111 Monument Circle Suite 2650 Indianapolis IN 46204 Robert C Enlow President/CEO 3176810745 2024-11-13 true true Nicole Fishback P01279475 3173834000 2024-11-15 2023 2024-10-15 13:58:12Z Robert C Enlow 111 Monument Circle Suite 2650 Indianapolis IN 46204 45343728 false X WWW.EDCHOICE.ORG X 1996 IN ADVANCING EDUCATIONAL FREEDOM AND CHOICE FOR ALL AS A PATHWAY TO SUCCESSFUL LIVES AND A STRONGER SOCIETY. 8 7 42 7 0 0 12323647 9667186 66980 109388 1900711 846554 9995 14009 14301333 10637137 1560000 1019000 0 0 3714161 4432597 128899 177514 988614 5566452 7366222 10969512 12995333 3331821 -2358196 21484135 20478286 1149170 1285420 20334965 19192866 X EDCHOICE, INC. IS DEDICATED TO ADVANCING FULL AND UNENCUMBERED EDUCATIONAL CHOICE AS THE BEST PATHWAY TO SUCCESSFUL LIVES AND A STRONGER SOCIETY. true false 4271928 175000 109388 TRAINING AND OUTREACH: EDCHOICE, INC, UNDERTAKES NON-PARTISAN EDUCATIONAL TRAINING AND OUTREACH ACTIVITIES THAT INFORM THE PUBLIC, MEDIA AND POLICY MAKERS ON THE ISSUE OF EDUCATIONAL CHOICE AND ON EXISTING SCHOOL CHOICE PROGRAMS. THIS INCLUDES FORMAL TRAININGS, CONFERENCES, FACT-FINDING TRIPS, AND EDUCATIONAL BRIEFINGS. 4023509 794000 STATE PROGRAMS: EDCHOICE, INC, WORKS IN STATES AROUND THE COUNTRY TO EDUCATE THE PUBLIC ON THE ISSUE OF EDUCATIONAL CHOICE, PROVIDING EDUCATIONAL SERVICES TO STATE-BASED ORGANIZATIONS AND INDIVIDUALS. SERVICES INCLUDE: SPONSORING AND HOSTING INFORMATIONAL SYMPOSIUMS, TESTIFYING IN FRONT OF VARIOUS LEGISLATIVE BODIES, EDUCATING LOCAL AND STATE ORGANIZATIONS ON EDUCATIONAL CHOICE PROGRAMS, PARENT EDUCATIONAL EFFORTS AND TRAINING, INFORMING MEDIA, PROVIDING TECHNICAL ADVICE ON THE DRAFTING OF LEGISLATION, AND SPONSORING VISITS BY EXPERT SPEAKERS. 3185654 50000 RESEARCH AND THOUGHT LEADERSHIP: EDCHOICE, INC, PRODUCES NON-PARTISAN RESEARCH AND PUBLICATIONS INTENDED TO INFORM THE PUBLIC ON THE ISSUE OF EDUCATIONAL CHOICE. TYPES OF RESEARCH AND EDUCATIONAL PUBLICATIONS INCLUDE: REVIEWING AND SYNTHESIZING EXISTING RESEARCH ON EDUCATIONAL CHOICE, SUCH AS THE ABC'S OF SCHOOL CHOICE AND INFORMATIONAL BROCHURES; CONDUCTING ORIGINAL STATE AND NATIONAL RESEARCH ON EDUCATIONAL CHOICE, SUCH AS STATE POLLING AND FISCAL AND ACADEMIC IMPACT STUDIES; AND PUBLISHING COMMENTARY PAPERS, WEBINARS AND BLOGS. 95382 Legal Advocates: To safeguard choice programs for families, EdChoice, Inc. established EdChoice Legal Advocates (EdLA) in 2023 to engage directly in litigation efforts. EdLA provides legal representation and support to parents involved in school choice litigation across the nation. 95382 11576473 true true false true false false false false false true false false false true false true false false true true false false true false false false true false true false false false false false false false false false false false false false false false false false true X 82 0 true 42 true false false false false false false false false false false false false X 8 7 false false false false false false false true true false false true true true true true true true false false CA FL GA AL IL KS KY ME MD MA MI MN MS MO NH NJ NY NC ND OH OK OR PA RI SC TN VA AR WA WV WI X Michelle Stephens 3176810745 111 Monument Circle Suite 2650 Indianapolis IN 46204 DEVIN ANDERSON TREASURER 1.0 0.0 X X 0 0 0 FRED S KLIPSCH CHAIRMAN 2.0 0.0 X X 0 0 0 J SCOTT ENRIGHT VICE CHAIRMAN & SECRETARY 5.0 0.0 X X 0 0 0 ROBERT C ENLOW PRESIDENT & CEO 45.0 0.0 X X 383904 0 31912 DAVID D FRIEDMAN DIRECTOR 1.0 0.0 X 0 0 0 FRED REAMS DIRECTOR 3.0 0.0 X 0 0 0 MICHAEL WALKER DIRECTOR 1.0 0.0 X 0 0 0 VIRGINIA WALDEN-FORD DIRECTOR 1.0 0.0 X 3500 0 0 WILLIAM J HUME DIRECTOR (END 1/23/23) 1.0 0.0 X 0 0 0 CAREY E FOLCO VICE PRESIDENT OF OPERATIONS 40.0 0.0 X 184783 0 20008 STEVEN HOLWERDA VICE PRESIDENT OF DEVELOPMENT 40.0 0.0 X 170504 0 17758 BRIAN MCGRATH V.P. OF EXTERNAL RELATIONS 40.0 0.0 X 180246 0 28337 DREW CATT V.P. OF TRAINING 40.0 0.0 X 142979 0 33789 LESLIE HINER VICE PRESIDENT- LEGAL AFFAIRS 40.0 0.0 X 203398 0 11194 MARTIN LUEKEN DIRECTOR OF FISCAL RESEARCH 40.0 0.0 X 154289 0 25842 PAUL DIPERNA V.P. OF RESEARCH & INNOVATION 40.0 0.0 X 180262 0 28338 1603865 0 197178 13 false true false AMERICAN PHILANTHROPIC LLC 119 N HIGH STREET WEST CHESTER PA 19380 CONSULTING SERVICES 293625 ADARSH CONSULTANTS LIMITED UNIT 26J BLDG 6500 CORK AIRPORT BUS Cork EI RESEARCH CONSULTING 152750 Heart and Mind Strategies LLC 5518 Collander Drive Springfield VA 22151 Consulting services 117800 3 9667186 10495 9667186 CONFERENCE/EVENT REGISTRATION REVENUE 611710 109388 109388 0 0 0 0 109388 839839 839839 0 0 34713306 34706591 6715 0 6715 6715 MISCELLANEOUS INCOME 999999 14009 14009 0 0 0 0 14009 10637137 109388 0 860563 X 1019000 1019000 0 0 812369 443206 143977 225186 2836775 2603336 115646 117793 69398 63588 2818 2992 461594 405788 22442 33364 252461 213810 16830 21821 1170 1170 42099 42099 134797 134797 177514 177514 2075241 2000186 49224 25831 223128 219707 1377 2044 189740 160281 16140 13319 145253 122013 8715 14525 716123 699900 644 15579 120197 120197 1725187 1719118 3043 3026 696 651 45 50009 42475 2825 4709 27763 23348 1656 2759 SPONSORED EVENTS 1004186 1004186 MAILING AND PRINTING FEES 597716 267969 1595 328152 SPEAKER/MODERATOR FEES 198842 198842 STATE POLLING 114075 114075 0 0 0 0 12995333 11576473 430246 988614 254242 608863 854970 2389254 3480 500000 0 0 0 0 267323 188728 562041 369781 164178 192260 19441205 16222973 0 0 498737 376208 21484135 20478286 345746 565398 100000 152188 0 0 703424 567834 1149170 1285420 X 19934785 18046477 400180 1146389 20334965 19192866 21484135 20478286 -2358196 1216097 0 X false true X true false X 8652620 7274922 9054335 12323647 9667186 46972710 0 0 8652620 7274922 9054335 12323647 9667186 46972710 4094926 42877784 481361 505129 459054 439443 839839 2724826 0 59035 123063 66951 76975 123397 449421 50146957 0 0.8550 0.8353 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0 0 0.0 X 0 0 0 0 0 0 Schedule A, Part II, Line 10 Other Income DESCRIPTION - CONFERENCE AND EVENT REGISTRATION, COLUMN A - 59035.0, COLUMN B - 123063.0, COLUMN C - 66951.0, COLUMN D - 76975.0, COLUMN E - 123397.0, COLUMN F - 449421.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7885 132677 140562 11435911 11576473 728824 0 182206 0 0 514413 623574 631316 728824 2498127 3747190 49616 223818 251864 140562 665860 128603 155894 157829 182206 624532 936798 5261 5079 0 7885 18225 Schedule C, Part II-A, A LOBBYING EXPENDITURES TO INFLUENCE PUBLIC OPINION EDCHOICE, INC. IS NEVER INVOLVED IN POLITICAL CAMPAIGNS. THE PRIMARY ACTIVITY UNDERTAKEN BY EDCHOICE, INC. IS EDUCATIONAL IN NATURE. THE ORGANIZATION HAS MADE AN ELECTION UNDER SECTION 501(H) OF THE INTERNAL REVENUE CODE. CONSISTENT WITH AN ORGANIZATION EXEMPT UNDER CODE SECTION 501(C)(3) WITH "H ELECTION", THE ORGANIZATION ALSO UNDERTAKES ALLOWABLE AND LIMITED LOBBYING ACTIVITIES IN CERTAIN STATES TO AID IN THE PASSAGE OF LEGISLATION THAT ENABLES PARENTS TO RECEIVE AND DIRECT PUBLIC FUNDS IN ORDER TO CHOOSE THE BEST EDUCATIONAL SETTING FOR THEIR CHIDLREN, WHETHER THAT SETTING IS A PUBLIC SCHOOL, PRIVATE SCHOOL, CHARTER SCHOOL, AT HOME OR ONLINE. IN 2023, THESE ACTIVITIES INCLUDED ALLOCATING STAFF TIME FOR DIRECT LOBBYING TO STATE LEGISLATORS, ENGAGING CONSULTANTS TO ASSIST WITH LEGISLATIVE WORK, AND ENCOURAGING THE GENERAL PUBLIC TO SUPPORT SPECIFIC LEGISLATION. 214055 140832 73223 347986 228949 119037 192260 Lease Liability 567834 567834 11853234 1216097 0 1216097 10637137 0 0 10637137 12995333 0 0 12995333 0 0 12995333 Schedule D, Part X, Line 2 ASC 740 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON ITS REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Europe (Including Iceland and Greenland) 1 Program Services RESEARCH 152750 0 1 0 0 0 1 152750 0 152750 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual X X X X true American Philanthropic LLC 119 N High Street West Chester PA 19380 Fundraising consulting services including advice on strategy, research and direct mail false 0 177500 -177500 0 177500 -177500 CA CO CT FL GA AL IL KS KY ME AK MD MA MI MN MS MO NH NJ NY NC ND OH OK OR PA RI SC TN VA AR WA WV WI Schedule G, Part I, Line 2b Highest paid fundraiser The organization engaged American Philanthropic, LLC. to provide fundraising consulting services including advice on strategy, research and direct mail. true The Childrens Scholarship Fund 180 Loudon Street Concord NH 03301 134002189 501(c)(3) 90000 Support for education and outreach to increase awareness of New Hampshire's Education Freedom Accounts, including retaining an outreach coordinator. Love Your School 216 N 18th Street Phoenix AZ 85007 845012487 501(c)(3) 134000 Support for educational outreach to Arizona parents to increase their awareness of educational options and help them become school choice consumers. Association of Christian Schools - Iowa PO Box 12028 Des Moines IA 50312 824037269 501(c)(3) 20000 General suport for educational outreach and marketing efforts to expand and promote education choice and its benefits in Iowa. PA Families For Education Choice Inc 350 Towne Square Way 97798 Brentwood PA 15227 882536665 501(c)(3) 50000 General support for efforts to educate families about their school choice options in Pennsylvania. Nevada Action for Choice Access 6625 South Valley View Blvd Las Vegas NV 89118 820930795 501(c)(3) 25000 Support for educational outreach and training efforts by the National Microschooling Center to increase understanding and support of microschools. Nevada Action for Choice Access 6626 South Valley View Blvd Las Vegas NV 89119 820930795 501(c)(3) 25000 Support for a project to research details and necessary elements for successful implementation of a social impact bond or pay for success plan to support microschooling. Opportunity Arkansas Foundation 700 E 9th Street Suite 1K Little Rock AR 72202 883938322 501(c)(3) 50000 General support for educational activities to promote education choice and its benefits in Arkansas. Harrisburg Families United 3655 Chambers Hill Rd Harrisburg PA 17111 853955843 501(c)(3) 25000 Support for education and outreach on education choice and its benefits, and to increase support and awareness of education options in Pennsylvania. Pride and Prejudice Inc 53 Vine Street Meriden CT 06451 844838414 501(c)(3) 15000 Support for continued parent education and engagement efforts to increase understanding and awareness of education choice in Connecticut. EdFit Indiana Inc 7007 Royal Oakland Drive Indianapolis IN 46236 815338341 501(c)(3) 80000 Support for parent and community engagement efforts to increase awareness, knowledge, and access to school options and opportunities; as well as to support the launch of the Education Entrepreneurship Incubator Program. Nevada Action for Choice Access (National Microschooling Center) 6625 South Valley View Blvd Las Vegas NV 89118 820930795 501(c)(3) 30000 Support to build, develop and grow the Indiana microschooling community by undertaking efforts to identify, recruit, train and build microschool leaders in Indiana. Cardinal Institute for West Virginia Policy Inc PO Box 11495 Charleston WV 25339 471932521 501(c)(3) 100000 Support to continue and expand an awareness campaign for the Hope Scholarship, lead the charge to increase investment in the West Virginia native" education infrastructure, engage potential new providers, and facilitate innovation and the sharing of successful ideas across West Virginia. KuriosEd Inc 5156 Deer Creek Court Indianapolis IN 46254 851951619 501(c)(3) 75000 Support for continued work to engage and educate clergy and faith leaders in Indiana and Georgia about educational choice and reform. National Black Caucus of State Legislators 444 North Capitol Street NW Washington DC 20001 521218832 501(c)(3) 50000 Support to provide NBCSL members with a broader education and awareness of educational opportunity-related policies. Opportunity Arkansas Foundation 823 Parkway Street Conway AR 72034 883938322 501(c)(3) 50000 Support for education and outreach to Arkansas families and the public on the benefits of educational choice and to increase awareness of education choice programs in Arkansas. Utah Education Fits All 300 East 11800 South Draper UT 84020 852895545 501(c)(3) 100000 Support for educational activities including marketing and parent engagement for the Utah Fits All Choice program. Iowa ACE 2023 PO Box 12219 Des Moines IA 50312 204240578 501(c)(3) 65000 Support for efforts in education and outreach activities regarding ESA promotion and implementation and HACER efforts. Palmetto Promise Institute PO Box 12676 Columbia SC 29211 263077338 501(c)(3) 35000 Support for education and outreach on the new education choice program in South Carolina. 18 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. EDCHOICE, INC. ACCEPTS APPLICATIONS FOR GRANTS THAT CONFORM TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE AND EDUCATIONAL MISSION. APPLICATIONS MUST INCLUDE A DESCRIPTION OF THE PROJECT, AMOUNT REQUESTED, PROJECT BUDGET, METHOD TO EVALUATE SUCCESS, BOARD OF DIRECTORS LIST, AND FINANCIAL STATEMENTS. THE EDCHOICE PROGRAM STAFF REVIEW THE REQUEST AND SUBMIT SUGGESTED GRANTS TO THE EXECUTIVE MANAGEMENT. AFTER APPROVAL, THE VICE PRESIDENT OF OPERATIONS REVIEWS THE REQUEST FOR PROPER DOCUMENTATION AND DRAFTS A GRANT AGREEMENT THAT REQUIRES ALL FUNDS BE USED IN FURTHERANCE OF A PERMISSIBLE ACTIVITY UNDER CODE SECTION 501(C)(3), WHICH IS THEN SIGNED BY THE GRANTEE, AND THE PAYMENT IS MADE. PROGRAM STAFF WORK CLOSELY WITH THE GRANTEE TO ENSURE COMPLIANCE WITH THE GRANT AGREEMENT AND ENSURE PROPER USE OF GRANT FUNDS. GRANTEES ARE REQUIRED TO SUBMIT A FINAL REPORT ON THE PROJECT, INCLUDING HOW FUNDS WERE USED, IN A TIMELY MANNER AS REQUIRED BY THE GRANT AGREEMENT. X X X X false false false false false false false true false ROBERT C ENLOW PRESIDENT & CEO 273204 0 110700 0 0 0 8250 0 23662 0 415816 0 0 0 CAREY E FOLCO VICE PRESIDENT OF OPERATIONS 148383 0 36400 0 0 0 4500 0 15508 0 204791 0 0 0 STEVEN HOLWERDA VICE PRESIDENT OF DEVELOPMENT 155004 0 15500 0 0 0 4650 0 13108 0 188262 0 0 0 LESLIE HINER VICE PRESIDENT- LEGAL AFFAIRS 188698 0 14700 0 0 0 5700 0 5494 0 214592 0 0 0 PAUL DIPERNA V.P. OF RESEARCH & INNOVATION 147862 0 32400 0 0 0 4436 0 23902 0 208600 0 0 0 BRIAN MCGRATH V.P. OF EXTERNAL RELATIONS 147846 0 32400 0 0 0 4435 0 23902 0 208583 0 0 0 MARTIN LUEKEN DIRECTOR OF FISCAL RESEARCH 126289 0 28000 0 0 0 3789 0 22053 0 180131 0 0 0 DREW CATT V.P. OF TRAINING 122479 0 20500 0 0 0 3900 0 29889 0 176768 0 0 0 Schedule J, Part I, Line 7 Non-fixed payments ROBERT C. ENLOW RECEIVED A PERFORMANCE PAYMENT WHICH WAS DETERMINED BY THE EXECUTIVE COMPENSATION COMMITTEE. THIS WAS A DISCRETIONARY BONUS BASED UPON FULFILLING THE MISSION OF THE ORGANIZATION, FOCUSING SPECIFICALLY ON PROGRAMMING, OPERATIONS AND FINANCIAL HEALTH OF THE ORGANIZATION. SOME EMPLOYEES RECEIVED A MERIT BONUS DETERMINED BY THE PRESIDENT AND CEO FOR EXCEPTIONAL WORK IN THEIR ROLES. Form 990, Part III, Line 1 ORGANIZATION'S MISSION EDCHOICE, INC. IS DEDICATED TO ADVANCING FULL AND UNENCUMBERED EDUCATIONAL CHOICE AS THE BEST PATHWAY TO SUCCESSFUL LIVES AND A STRONGER SOCIETY. EDCHOICE BELIEVES THAT FAMILIES ARE BEST EQUIPPED TO MAKE K-12 SCHOOLING DECISIONS FOR THEIR CHILDREN. EDCHOICE, INC WORKS AT THE STATE LEVEL TO EDUCATE DIVERSE AUDIENCES ON THE BENEFITS OF HIGH-QUALITY EDUCATION CHOICE PROGRAMS. EDCHOICE, INC. IS THE INTELLECTUAL LEGACY OF MILTON AND ROSE D. FRIEDMAN, WHO FOUNDED THE ORGANIZATION IN 1996. Form 990, Part III, Line 2 New program services EdChoice established the EdChoice Legal Advocates (EdLA) division to provide legal representation and support to parents involved in school choice litigation across the nation. Form 990, Part III, Line 4d Description of other program services (Expenses $ 95,382 including grants of $) Legal Advocates: To safeguard choice programs for families, EdChoice, Inc. established EdChoice Legal Advocates (EdLA) in 2023 to engage directly in litigation efforts. EdLA provides legal representation and support to parents involved in school choice litigation across the nation. Form 990, Part V, Line 1c COMPLIANCE WITH BACKUP WITHHOLDING RULES EDCHOICE, INC. WAS NOT REQUIRED TO COMPLY WITH THE BACKUP WITHHOLDING RULES BECAUSE IT DID NOT MAKE REPORTABLE PAYMENTS TO VENDORS OR PAY REPORTABLE GAMING (GAMBLING) WINNINGS TO PRIZE WINNERS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS COMPLETED BY AN OUTSIDE ACCOUNTING FIRM, IN CONJUNCTION WITH THE VICE PRESIDENT OF OPERATIONS AND CONTROLLER. THE FORM 990 IS REVIEWED BY THE PRESIDENT AND CEO, VICE PRESIDENT OF OPERATIONS, CONTROLLER, SECRETARY, AN INDEPENDENT ACCOUNTING FIRM AND AN OUTSIDE ATTORNEY. UPON COMPLETION, THE FINAL FORM 990 IS SENT TO THE FULL BOARD OF DIRECTORS FOR REVIEW BEFORE FILING. Form 990, Part VI, Line 12c Conflict of interest policy THE ORGANIZATION'S BOARD OF DIRECTORS HAS ADOPTED A CONFLICT OF INTEREST POLICY THAT REQUIRES DIRECTORS, OFFICERS AND KEY EMPLOYEES TO SUBMIT AN ANNUAL CONFLICT OF INTEREST DISCLOSURE. THE ANNUAL DISCLOSURE REQUIRES DIRECTORS, OFFICERS AND KEY EMPLOYEES TO DISCLOSE, IN WRITING, ANY KNOWN FINANCIAL INTEREST THAT THE INDIVIDUAL (TOGETHER WITH FAMILY MEMBERS) HAS IN ANY BUSINESS ENTITY THAT TRANSACTS BUSINESS WITH EDCHOICE, INC. IN ADDITION, DIRECTORS, OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO IMMEDIATELY DISCLOSE ANY POSSIBLE CONFLICT OF INTEREST THAT ARISES MID-YEAR IN RELATION TO A PROPOSED TRANSACTION. THE CONFLICT OF INTEREST POLICY REQUIRES THAT ANY INDIVIDUAL WITH A CONFLICT BE RECUSED FROM THE DECISION-MAKING PROCESS, THAT INDEPENDENT DIRECTORS DETERMINE WHETHER THE PROPOSED TRANSACTION IS IN THE BEST INTERESTS OF THE ORGANIZATION, AND THE TRANSACTION MUST BE APPROVED BY A VOTE OF THE INDEPENDENT DIRECTORS WITHOUT THE PARTICIPATION OF ANY INTERESTED INDIVIDUAL. THE ANNUAL CONFLICT DISCLOSURE STATEMENTS ARE SUBMITTED TO, AND REVIEWED BY, THE VICE PRESIDENT OF OPERATIONS. IN ADDITION, THE EXECUTIVE STAFF OF EDCHOICE, INC. ARE RESPONSIBLE FOR MONITORING ANY POSSIBLE CONFLICT TRANSACTIONS THAT ARISE AND MANAGING THEM TO ENSURE THAT ALL TRANSACTIONS REPRESENT ARMS' LENGTH, FAIR MARKET VALUE TERMS FOR THE BENEFIT OF THE ORGANIZATION. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE ORGANIZATION'S BOARD OF DIRECTORS HAS ADOPTED AN EXECUTIVE COMPENSATION AND INTERMEDIATE SANCTIONS POLICY. THE PURPOSE OF THE POLICY IS TO ENSURE THAT THE ORGANIZATION'S COMPENSATION ARRANGEMENTS WITH RELATED PARTIES ARE EVALUATED AND ENTERED AT ARMS' LENGTH AND THAT ANY COMPENSATION THAT IS PAID TO A RELATED PARTY IS REASONABLE AND REFLECTS FAIR MARKET VALUE. THE POLICY ENCOURAGES THE APPLICATION OF THE REBUTTABLE PRESUMPTION STANDARD OF CODE SECTION 4958 AND THE RELATED TREASURY REGULATIONS BY (A) EXCLUDING ANY INTERESTED PARTY FROM THE DECISION-MAKING PROCESS; (B) REQUIRING DISINTERESTED BOARD MEMBERS TO OBTAIN AND RELY UPON COMPARABILITY DATA WHEN SETTING THE PROPOSED COMPENSATION TERMS; (C) REQUIRING APPROVAL OF THE TRANSACTION IN ADVANCE BY DISINTERESTED DIRECTORS; AND (D) REQUIRING CONTEMPORANEOUS DOCUMENTATION (I.E., MINUTES) REFLECTING THE DECISION AND THE PROCESS BY WHICH IT WAS MADE. ON JANUARY 23, 2023, INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS, MEETING AS A SEPARATE COMMITTEE EVALUATED THE COMPENSATION OF THE PRESIDENT/CEO, EVALUATED COMPARABILITY DATA, AND USED SUCH DATA TO SET HIS COMPENSATION FOR 2023. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part VII, Section A, Line 4 REPORTABLE COMPENSATION VIRGINIA WALDEN-FORD WORKS WITH THE ORGANIZATION AS PART OF THE EDCHOICE EXPERTS SPEAKERS BUREAU. THE BOARD OF DIRECTORS HAS REVIEWED THIS WORK IN RELATION TO THE CONFLICT OF INTEREST POLICY AND DETERMINED THE PAYMENT IS AN HONORARIUM FOR SPEAKING ENGAGEMENTS, AND IS NOT RELATED TO HER DUTIES AS A DIRECTOR. FURTHERMORE, THE BOARD OF DIRECTORS APPROVED SUCH PAYMENT, WITH VIRGINIA WALDEN-FORD NOT PRESENT, IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY. Form 990, Part VII, Section B, Line 1 INDEPENDENT CONTRACTORS THE AMOUNT PAID TO AMERICAN PHILANTHROPIC, LLC AS AN INDEPENDENT CONTRACTOR IS FOR FUNDRAISING ($177,500) AND OTHER CONSULTING SERVICES ($116,125). Form 990, Part IX, Line 11g Other Fees Subscription Services - Total Expense: 254761, Program Service Expense: 234523, Management and General Expenses: 12788, Fundraising Expenses: 7450; Independent Contractors - Total Expense: 1368291, Program Service Expense: 1353196, Management and General Expenses: 13390, Fundraising Expenses: 1705; Consultants - Total Expense: 430544, Program Service Expense: 403989, Management and General Expenses: 10705, Fundraising Expenses: 15850; Editing and Writing - Total Expense: 9064, Program Service Expense: 8478, Management and General Expenses: , Fundraising Expenses: 586; Other Professional - Total Expense: 12581, Program Service Expense: , Management and General Expenses: 12341, Fundraising Expenses: 240; Schedule F, Part I, Line 2 MONITORING THE USE OF GRANTS OUTSIDE THE US EDCHOICE DOES NOT AWARD ANY GRANTS OUTSIDE OF THE US. THE ONLY PAYMENTS MADE OUTSIDE THE US WERE FOR AN INDEPENDENT CONTRACTOR FOR RESEARCH SERVICES IN FURTHERANCE OF EDCHOICE'S EXEMPT PURPOSE.