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THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE ORGANIZATION'S CONSOLIDATED FINANCIAL STATEMENTS. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION BY THE RELEVANT TAX AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. MANAGEMENT BELIEVES THAT ITS TAX-EXEMPT STATUS WOULD BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION FILES INFORMATIONAL TAX RETURNS IN THE UNITED STATES FEDERAL AND NEW YORK STATE JURISDICTIONS. 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THE DIRECTORS OF THE ORGANIZATION ACT AS THE MEMBERS. FORM 990, PART VI, LINE 11B FORM 990 PROVIDED TO GOVERNING BODY THE FORM 990 FOR 2023 WAS PROVIDED TO THE FULL BOARD FOR REVIEW AND COMMENT. APPROVAL VIA BOARD VOTE OF THE FORM 990 IS REQUIRED PRIOR TO FILING THE REPORT TO THE IRS. FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST POLICY EHS' CONFLICT OF INTEREST POLICY REQUIRES THE FILING BY ALL BOARD MEMBERS AND SENIOR OFFICERS OF THE ORGANIZATION OF ANNUAL CONFLICTS DISCLOSURE STATEMENT. THESE STATEMENTS ARE REVIEWED BY THE GOVERNANCE AND COMPENSATION COMMITTEE QUARTERLY FOR ANY CONFLICT. FORM 990, PART VI, LINE 15A & 15B COMPENSATION POLICY 990 Part VI-LINE 15A: IN SEPTEMBER 2019, THE ORGANIZATION, WITH REVIEW AND APPROVAL OF THE GOVERNANCE, FINANCE AND COMPENSATION COMMITTEE AND INPUT FROM OUTSIDE COMPENSATION CONSULTANTS GRANT THORNTON, LLP, EXTENDED THE EMPLOYMENT CONTRACT OF ITS PRESIDENT FOR AN ADDITIONAL TERM OF TEN YEARS ENDING DECEMBER 31, 2029. PART VI - LINE 15B IN 2022 THE ORGANIZATION RE-ENGAGED GRANT THORNTON LLP TO REVIEW THE COMPENSATION LEVELS OF OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION TO PROVIDE THE BOARD WITH A DETERMINATION OF COMPENSATION FOR THOSE EMPLOYEES. AS A RESULT OF THIS DETERMINATION NO COMPENSATION DECISIONS WERE MADE FOR ANY OTHER OFFICER OR KEY EMPLOYEES OF THE ORGANIZATION DURING 2023. FORM 990, PART VI, LINE 19 DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION COPIES OF THE ANNUAL FINANCIALS AND OTHER GOVERNING DOCUMENTS ARE SENT TO THE STATE OF NEW YORK, NEW YORK STATE BOND COMMISSION, AND THE BOARD OF DIRECTORS. COPIES ARE ON FILE AND AVAILABLE UPON REQUEST. THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. FORM 990 PAYROLL EHS CONTRACTS WITH ADP TOTAL SOURCE FOR THEIR HUMAN RESOURCES/PAYROLL SERVICES. AS SUCH, ALL EMPLOYEES OF EHS BECAME PART OF ADP'S PROFESSIONAL EMPLOYER ORGANIZATION (PEO) GROUP. FOR W-2 PURPOSES, ADP IS LISTED AS THE EMPLOYER OF ALL EHS EMPLOYEES. EHS IS THE SOLE ENTITY THAT PAYS THE EMPLOYEES OF ALL THE RELATED/CONTROLLING ENTITIES. ALLOCATIONS ARE MADE FROM EHS TO THESE ENTITIES BASED ON ACTUAL TIME WORKED BY EACH EMPLOYEE WHEN KNOWN, OR BY AN ALLOCATION OF MANAGEMENT SALARIES BASED UPON THE ESTIMATED TIME WORKED THROUGH THE YEAR ON THESE ENTITIES. HOURS OF BOARD MEMBERS ARE BASED UPON THE QUARTERLY AND MONTHLY MEETINGS INCLUDING REGULAR INTERACTIONS WITH MANAGEMENT IN PERSON AND TELEPHONICALLY AS IT RELATES TO A PARTICULAR ENTITY. EDUCATIONAL HOUSING SERVICES INC 481 EIGHTH AVENUE NEW YORK NY 10001 133411159 STUD. HOUSING NY 501(C)(3) 10 NA false EHS II INC 481 EIGHTH AVENUE NEW YORK NY 10001 200108370 STUD. 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