2023-01-18T09:19:54-06:00 2022-06-30 341884125 CBIZ MHM LLC 4722 N 24TH ST STE 300 PHOENIX AZ 85016 990 2021-07-01 861061606 PACIFIC RIDGE SCHOOL PACI 7604489820 6269 EL FUERTE STREET CARLSBAD CA 92009 STEPHANIE HOLLY CFO/COO 7604489820 2023-01-17 1 STEPHANIE HOLLY 999009999 KRISTEN BASS P01247587 6022646835 2023-01-17 3 AAL1 IAL1 2021 2023-03-07 01:45:13Z ROBERT OGLE 6269 EL FUERTE CARLSBAD CA 92009 32690525 0 X WWW.PACIFICRIDGE.ORG X 2003 CA PREPARE 7TH THROUGH 12TH GRADE STUDENTS FOR A PURPOSEFUL LIFE THROUGH ACADEMIC EXCELLENCE AND... PREPARE 7TH THROUGH 12TH GRADE STUDENTS FOR A PURPOSEFUL LIFE THROUGH ACADEMIC EXCELLENCE AND GLOBAL ENGAGEMENT. 21 14 229 80 0 0 3643082 7500708 22537626 25023489 -5565 7117 68579 157523 26243722 32688837 4407772 4220828 0 0 14153999 13662929 0 0 909043 7830549 10218765 26392320 28102522 -148598 4586315 73838912 81051804 46373496 49107025 27465416 31944779 X IN A COMMUNITY THAT FOSTERS ACADEMIC EXCELLENCE, ETHICAL RESPONSIBILITY AND GLOBAL ENGAGEMENT, PACIFIC RIDGE SCHOOL PREPARES STUDENTS FOR COLLEGE AND A PURPOSEFUL LIFE. 0 0 25897658 4220828 25066423 IN THE 2021-2022 ACADEMIC YEAR, PACIFIC RIDGE SCHOOL INCREASED ENROLLMENT TO 636 STUDENTS IN GRADES 7-12 FROM 623 STUDENTS IN THE 2020-2021 ACADEMIC YEAR. SCHOOL LEADERSHIP RECOGNIZES THE VALUE TO STUDENTS OF COMBINING FIRST-RATE CLASSROOM ACADEMICS WITH SERVICE LEARNING AND GLOBAL TRAVEL OPPORTUNITIES, THE ARTS, SCIENCES, AND ATHLETIC PARTICIPATION. STUDENTS AT PACIFIC RIDGE BENEFIT FROM ENGAGING AROUND A HARKNESS TABLE WITH THEIR PEERS AND TEACHER IN CLASSES AVERAGING 14 STUDENTS. FACULTY BRING A WEALTH OF EXPERIENCE, PASSION, AND GLOBAL PERSPECTIVE TO THE CLASSROOM EVERY DAY. OVER 70% OF OUR FACULTY HOLD ADVANCED DEGREES AND AN AVERAGE 7:1 STUDENT-TO-TEACHER RATIO SUPPORTS COMPREHENSION. PARTICIPATION IN ONE OF THE SCHOOL'S 37 SERVICE LEARNING GROUPS, ENRICHES EACH STUDENT'S ACADEMIC EXPERIENCE, TEACHES CIVIC AND ETHICAL RESPONSIBILITY, AND STRENGTHENS COMMUNITIES FOR THE COMMON GOOD. BUILT INTO THE CURRICULUM, SERVICE LEARNING IS REQUIRED FOR STUDENTS IN GRADES 7-10. NEARLY 90% OF UPPER SCHOOL STUDENTS CONTINUE WITH THE PROGRAM. BY EXPLORING DIFFERENT CULTURES, EMBRACING THE UNFAMILIAR, AND ATTEMPTING TO HELP THOSE OUTSIDE OF OUR COMMUNITY, OUR STUDENTS BECOME GLOBAL CITIZENS INTENT ON MAKING A DIFFERENCE. SINCE THE SCHOOL'S INCEPTION, PACIFIC RIDGE STUDENTS HAVE TRAVELED TO OVER 65 COUNTRIES ON 6 CONTINENTS. PACIFIC RIDGE OFFERS 40 UPPER SCHOOL ARTS ELECTIVES INCLUDING PHOTOGRAPHY, FILMMAKING, MUSIC, SINGING, THEATER, GRAPHIC DESIGN, STUDIO ARTS, AND DANCE. PACIFIC RIDGE OFFERS 33 UPPER SCHOOL AND 17 MIDDLE SCHOOL ATHLETIC TEAMS, LED BY PASSIONATE COACHES AND STAFF. OUR STUDENT-ATHLETES LEARN THE SPIRIT OF COMPETITION AND THE VALUE OF SPORTSMANSHIP WHILE PURSUING EXCELLENCE ON AND OFF THE FIELD. WITH OVER 90 ACADEMIC AND ENRICHMENT CLUBS, STUDENTS CAN SHARE THEIR TALENTS, BROADEN THEIR INTERESTS, AND DEVELOP THEIR LEADERSHIP SKILLS. WHILE TUITION ENSURES AN EXCEPTIONAL EDUCATION, IT IS THROUGH PHILANTHROPY THAT WE CAN GO ABOVE AND BEYOND - PROVIDING THE EXTRAORDINARY EXPERIENCES THAT ALLOW OUR STUDENTS TO FULFILL THEIR GREATEST POTENTIAL, BOTH IN COLLEGE AND IN LIFE AFTERWARDS. 25897658 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 51 0 1 229 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X DIEGO FLORES 7604489831 6269 EL FUERTE STREET CARLSBAD CA 92009 ANDY LAATS BOARD CHAIR 10.00 X X 0 0 0 BRENT RIVARD VICE CHAIR 10.00 X X 0 0 0 WILLIAM STICKNEY TREASURER 5.00 X X 0 0 0 TRACEY DELANGE SECRETARY 1.00 X X 0 0 0 MARK ELMORE TRUSTEE 1.00 X 0 0 0 DEREK FOOTER TRUSTEE 5.00 X 0 0 0 LYNN FRANK TRUSTEE 1.00 X 0 0 0 KRISTIN FRENCH TRUSTEE 5.00 X 0 0 0 RIO DICKENS-CELESTIN TRUSTEE 1.00 X 0 0 0 STEFAN KARNAVAS TRUSTEE 1.00 X 0 0 0 STEVEN PACELLI TRUSTEE 1.00 X 0 0 0 STEPHANIE SAPP TRUSTEE 1.00 X 0 0 0 LAING RIKKERS TRUSTEE 5.00 X 0 0 0 RASHIDA DZEKETEY TRUSTEE 1.00 X 0 0 0 MICHELE SAUNDERS TRUSTEE 1.00 X 0 0 0 RAGHU SARIPALLI TRUSTEE 1.00 X 0 0 0 RICHARD SHEN TRUSTEE 1.00 X 0 0 0 ESTHER VAN DEN BOOM TRUSTEE 1.00 X 0 0 0 JEFFREY THACKER TRUSTEE 1.00 X 0 0 0 PAUL TWARDOWSKI TRUSTEE 5.00 X 0 0 0 JARED BLUESTEIN TRUSTEE 1.00 X 0 0 0 ROBERT OGLE HEAD OF SCHOOL 40.00 X 389241 0 35904 STEPHANIE HOLLY CHIEF FINANCIAL & OPERATIONS OFFICER 40.00 X 229644 0 22090 LAURA DICOVITSKY DIRECTOR OF PHILANTHROPY 40.00 X 141667 0 23535 RACHEL PETRELLA DIRECTOR OF COLLEGE GUIDANCE 40.00 X 149198 0 19173 TIMOTHY BETZALA DEAN OF FACULTY 40.00 X 148904 0 17855 WILLIAM MAYNARD DIRECTOR OF IT 40.00 X 150066 0 27001 ALLEGRA MOLINEAUX HEAD OF UPPER SCHOOL 40.00 X 135023 0 13513 1343743 0 159071 31 0 1 0 WORLD CHALLENGE 120 WASHINGTON ST STE 202 SALEM MA 01970 GLOBAL EDUCATION TRAVEL 490438 MILLENNIUM TRAVEL 1805 MARION AVENUE NOVATO CA 94945 GLOBAL EDUCATION TRAVEL 305108 CITY WIDE FACILITY SOLUTIONS 4849 RONSON COURT STE 111 CARLSBAD CA 92111 JANITORIAL 263036 ARCC PROGRAM 19800 VILLAGE CT STE 200 BEND OR 97702 GLOBAL EDUCATION TRAVEL 235080 WESS TRANSPORTATION PO BOX 462788 ESCONDIDO CA 92046 BUS TRANSPORTATION 220143 9 2643743 4856965 582736 7500708 EDUCATION PROGRAM 611110 25023489 25023489 25023489 7239 7239 34694 0 34694 34694 34694 1566 0 1688 1566 -1688 -122 -122 PARENTS ASSOCIATION 611110 91323 91323 MISCELLANOUS INCOME 900099 23266 23266 ARTS PROGRAM 611110 8240 8240 122829 32688837 25066423 0 121706 4220828 4220828 618886 252032 282389 84465 10622253 9591556 566926 463771 542914 482120 33203 27591 1048827 926281 78740 43806 830049 736513 55015 38521 77148 4542 72443 163 43150 43150 337162 144615 192547 371923 332223 26550 13150 273322 269299 1960 2063 1164072 1137414 21303 5355 3503 275 3228 131071 86417 34380 10274 724628 708034 13261 3333 2810155 2745802 51426 12927 221088 213965 4695 2428 STUDENT ACTIVITIES 1915051 1915051 EDUCATIONAL TRAVEL 1217001 1217001 ATHLETIC EXPENSES 430331 430331 TRANSPORTATION 192785 192785 306375 290574 7152 8649 28102522 25897658 1295821 909043 434581 929003 12176112 16579279 1726124 4360208 5532290 6552067 312651 241463 77002936 25628588 53657154 51374348 0 1015436 73838912 81051804 2149716 2194522 18641415 21337244 21350683 21363917 3050000 2800000 64682 44342 1117000 1367000 46373496 49107025 X 24689621 29488867 2775795 2455912 27465416 31944779 73838912 81051804 4586315 -106952 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 900742 1486159 -106952 2279949 881273 1000 18469 900742 878370 2903 881273 0.61326 0.38674 0.00000 0 0 9666220 9666220 53165088 15804689 37360399 7553183 5533992 2019191 6189054 4285557 1903497 429391 4350 425041 51374348 X 28230744 0 28230744 4458093 4458093 32688837 20176763 0 20176763 7925759 7925759 28102522 PART V, LINE 4: THE ENDOWMENTS ARE DESIGNATED TO SUPPORT THE OPPORTUNITY GRANT PROGRAM, CAPITAL REQUIREMENTS AND VARIOUS OPERATIONAL NEEDS OF THE SCHOOL. PART X, LINE 2: THE SCHOOL IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. AT JUNE 30, 2022, THE FEDERAL STATUTE OF LIMITATIONS REMAINS OPEN FOR THE 2018 THROUGH 2022 TAX YEARS. THE STATUTE OF LIMITATIONS FOR THE STATE INCOME TAX RETURNS REMAINS OPEN FOR THE 2017 THROUGH 2022 TAX YEARS. PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 82,567. CAPITAL CAMPAIGN RELATED SUPPORT 60,000. INTEREST AND DIVIDEND INCOME 7,239. LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT -1,688. NET REALIZED INVESTMENT GAIN 1,566. PARENTS ASSOCIATION EXPENSES 87,581. TUITION AND TRAVEL RELATED ASSISTANCE 4,220,828. PART XII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION AND AMORTIZATION 2,810,155. INTEREST EXPENSE 724,628. TUITION AND TRAVEL RELATED ASSISTANCE 4,220,828. PARENTS ASSOCIATION EXPENSES 87,581. BAD DEBT EXPENSE 82,567. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE NON-DISCRIMINATION POLICY WAS PUBLISHED ON ALL ADMISSIONS BROCHURES AND NEWSPAPER PRINT ADS IN THE NORTH COUNTY TIMES, WHICH COVERS ALL OF NORTH SAN DIEGO COUNTY. EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES GLOBAL EDUCATION 13500 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES GLOBAL EDUCATION 25637 SOUTH ASIA 0 0 PROGRAM SERVICES GLOBAL EDUCATION 17605 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES SERVICE LEARNING 300 0 0 0 0 0 0 57042 0 57042 0 0 0 0 0 0 PART III ACCOUNTING METHOD: PART I, LINE 3: PAYMENTS MADE FOR STUDENTS PARTICIPATING IN GLOBAL STUDY OPPORTUNITIES. PAYMENTS ARE MONITORED BY THE SCHOOL AND PROVIDED DIRECTLY TO TOUR OPERATORS. 1 TUITION ASSISTANCE 200 4014773 TRAVEL ASSISTANCE 134 206055 PART I, LINE 2: ALL FAMILIES REQUESTING TUITION ASSISTANCE MUST COMPLETE FORMS REQUIRED BY OUR OUT-SOURCED TUITION ASSISTANCE ANALYSIS PROVIDER, FINANCIAL AID FOR SCHOOL TUITION (FAST). FAST PROVIDES A RECOMMENDATION FOR THE FAMILY CONTRIBUTION PORTION. THIS INFORMATION IS GIVEN TO THE TUITION ASSISTANCE COMMITTEE WHICH USES THE FAST INFORMATION ALONG WITH OTHER FACTORS TO DETERMINE THE ASSISTANCE AMOUNT. THE FUNDS ARE NOT ACTUALLY TRANSFERRED TO THE STUDENTS, BUT RATHER SERVE AS A REDUCTION OF THE TUITION PAYMENTS DUE; THEREFORE, THE ENTITY DOES NOT REQUIRE ANY FURTHER PROCEDURES TO BE IN PLACE TO MONITOR THE USE OF THE TUITION ASSISTANCE. X X X X 0 0 0 0 0 0 0 1 0 ROBERT OGLE HEAD OF SCHOOL 352241 0 37000 0 0 0 14250 0 21654 0 425145 0 0 0 STEPHANIE HOLLY CHIEF FINANCIAL & OPERATIONS OFFICER 229644 0 0 0 0 0 11596 0 10494 0 251734 0 0 0 WILLIAM MAYNARD DIRECTOR OF IT 150066 0 0 0 0 0 7745 0 19256 0 177067 0 0 0 RACHEL PETRELLA DIRECTOR OF COLLEGE GUIDANCE 149198 0 0 0 0 0 7620 0 11553 0 168371 0 0 0 TIMOTHY BETZALA DEAN OF FACULTY 148904 0 0 0 0 0 7563 0 10292 0 166759 0 0 0 LAURA DICOVITSKY DIRECTOR OF PHILANTHROPY 141667 0 0 0 0 0 7227 0 16308 0 165202 0 0 0 PART I, LINE 7 BONUS PAYMENTS TO ONLY THE HEAD OF SCHOOL WERE MADE BASED ON MEETING ORGANIZATIONAL GOALS AND ARE AT THE DISCRETION OF THE BOARD OF TRUSTEES. A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 2011-07-28 3867000 CAMPUS EXPANSION 0 0 0 B CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 2012-01-26 3383000 CAMPUS EXPANSION 0 0 0 C CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 2013-08-28 25200000 REFINANCE DEBT AND CAMPUS EXPANSION 0 0 0 D CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 2014-07-25 1250000 CAMPUS EXPANSION 0 0 0 A 3867000 3867000 2012 1 0 1 1 B 1000000 3383000 3383000 2012 1 0 1 1 C 3448699 25074000 112648 24961352 2015 1 0 1 1 D 1250000 9625 1240375 2015 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 1 1 0 0 0 1 B 0 0 1 1 1 0 0 0 1 C 0 0 0 1 0 0 0 0 1 D 0 0 1 1 1 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 06/30/2012 ISSUER NAME: CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 06/30/2012 ISSUER NAME: CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 07/08/2015 ISSUER NAME: CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 06/30/2015 ANDY LAATS PART V PART V X 250000 250000 0 1 1 BRENT RIVARD PART V PART V X 500000 500000 0 1 1 KRISTIN FRENCH PART V PART V X 250000 250000 0 1 1 LAING RIKKERS PART V PART V X 250000 250000 0 1 1 PAUL TWARDOWSKI PART V PART V X 250000 250000 0 1 1 RAGHU SARIPALLI PART V PART V X 300000 300000 0 1 1 ROBERT BUSCHER PART V PART V X 250000 250000 0 1 1 ROBERT OGLE PART V PART V X 250000 250000 0 1 1 WILLIAM STICKNEY PART V PART V X 500000 500000 0 1 1 2800000 SCHEDULE L, PART II, LOANS TO AND FROM INTERESTED PERSONS (A) NAME OF PERSON: ANDY LAATS(B) RELATIONSHIP WITH ORGANIZATION: BOARD CHAIR(C) PURPOSE OF LOAN: CAMPUS EXPANSION(D) LOAN TO OR FROM ORGANIZATION? = TO(E) ORIGINAL PRINCIPAL AMOUNT: $250,000(F) BALANCE DUE: $250,000(G) LOAN IN DEFAULT? = NO(H) APPROVED BY BOARD OR COMMITTEE? = YES(I) WRITTEN AGREEMENT? = YES(A) NAME OF PERSON: BRENT RIVARD(B) RELATIONSHIP WITH ORGANIZATION: TRUSTEE(C) PURPOSE OF LOAN: CAMPUS EXPANSION(D) LOAN TO OR FROM ORGANIZATION? = TO(E) ORIGINAL PRINCIPAL AMOUNT: $500,000(F) BALANCE DUE: $500,000(G) LOAN IN DEFAULT? = NO(H) APPROVED BY BOARD OR COMMITTEE? = YES(I) WRITTEN AGREEMENT? = YES(A) NAME OF PERSON: KRISTIN FRENCH(B) RELATIONSHIP WITH ORGANIZATION: TRUSTEE(C) PURPOSE OF LOAN: CAMPUS EXPANSION(D) LOAN TO OR FROM ORGANIZATION? = TO(E) ORIGINAL PRINCIPAL AMOUNT: $250,000(F) BALANCE DUE: $250,000(G) LOAN IN DEFAULT? = NO(H) APPROVED BY BOARD OR COMMITTEE? = YES(I) WRITTEN AGREEMENT? = YES(A) NAME OF PERSON: LAING RIKKERS(B) RELATIONSHIP WITH ORGANIZATION: TRUSTEE(C) PURPOSE OF LOAN: CAMPUS EXPANSION(D) LOAN TO OR FROM ORGANIZATION? = TO(E) ORIGINAL PRINCIPAL AMOUNT: $250,000(F) BALANCE DUE: $250,000(G) LOAN IN DEFAULT? = NO(H) APPROVED BY BOARD OR COMMITTEE? = YES(I) WRITTEN AGREEMENT? = YES(A) NAME OF PERSON: PAUL TWARDOWSKI(B) RELATIONSHIP WITH ORGANIZATION: TRUSTEE(C) PURPOSE OF LOAN: CAMPUS EXPANSION(D) LOAN TO OR FROM ORGANIZATION? = TO(E) ORIGINAL PRINCIPAL AMOUNT: $250,000(F) BALANCE DUE: $250,000(G) LOAN IN DEFAULT? = NO(H) APPROVED BY BOARD OR COMMITTEE? = YES(I) WRITTEN AGREEMENT? = YES(A) NAME OF PERSON: RAGHU SARIPALLI (B) RELATIONSHIP WITH ORGANIZATION: TRUSTEE(C) PURPOSE OF LOAN: CAMPUS EXPANSION(D) LOAN TO OR FROM ORGANIZATION? = TO(E) ORIGINAL PRINCIPAL AMOUNT: $300,000(F) BALANCE DUE: $300,000(G) LOAN IN DEFAULT? = NO(H) APPROVED BY BOARD OR COMMITTEE? = YES(I) WRITTEN AGREEMENT? = YES(A) NAME OF PERSON: ROBERT BUSCHER(B) RELATIONSHIP WITH ORGANIZATION: PAST CFO/COO(C) PURPOSE OF LOAN: CAMPUS EXPANSION(D) LOAN TO OR FROM ORGANIZATION? = TO(E) ORIGINAL PRINCIPAL AMOUNT: $250,000(F) BALANCE DUE: $250,000(G) LOAN IN DEFAULT? = NO(H) APPROVED BY BOARD OR COMMITTEE? = YES(I) WRITTEN AGREEMENT? = YES(A) NAME OF PERSON: ROBERT OGLE(B) RELATIONSHIP WITH ORGANIZATION: HEAD OF SCHOOL(C) PURPOSE OF LOAN: CAMPUS EXPANSION(D) LOAN TO OR FROM ORGANIZATION? = TO(E) ORIGINAL PRINCIPAL AMOUNT: $250,000(F) BALANCE DUE: $250,000(G) LOAN IN DEFAULT? = NO(H) APPROVED BY BOARD OR COMMITTEE? = YES(I) WRITTEN AGREEMENT? = YES(A) NAME OF PERSON: WILLIAM STICKNEY(B) RELATIONSHIP WITH ORGANIZATION: TRUSTEE(C) PURPOSE OF LOAN: CAMPUS EXPANSION(D) LOAN TO OR FROM ORGANIZATION? = TO(E) ORIGINAL PRINCIPAL AMOUNT: $500,000(F) BALANCE DUE: $500,000(G) LOAN IN DEFAULT? = NO(H) APPROVED BY BOARD OR COMMITTEE? = YES(I) WRITTEN AGREEMENT? = YES X 18 579152 HI/LOW AVERAGE X DONATED GOODS 2 3584 FAIR VALUE 0 0 1 1 PART I, LINE 32B: THE ORGANIZATION USES ITS INVESTMENT BROKER, FIRST REPUBLIC SECURITIES, TO PROCESS AND SELL CONTRIBUTED STOCKS WITHIN ONE WEEK OF RECEIPT. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE AUDIT COMMITTEE REVIEWS THE 990 AND APPROVES IT FOR DISTRIBUTION TO THE FULL BOARD. EACH BOARD MEMBER RECEIVES A COPY OF THE FULL 990 VIA EMAIL AND IS GIVEN A WEEK TO REVIEW AND COMMENT ON THE RETURN BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE COMMITTEE ON TRUSTEES ISSUES A QUESTIONNAIRE ANNUALLY WHICH ASKS EACH TRUSTEE IF S/HE HAS CONFLICTS OF INTEREST. EACH TRUSTEE MUST RETURN THE SIGNED FORM CONFIRMING ANY OR THE LACK OF CONFLICTS OF INTEREST. IF THERE IS A CONFLICT OF INTEREST, THE CONFLICTED TRUSTEE WOULD RECUSE HIM/HERSELF FROM ANY DISCUSSIONS AND/OR VOTES ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES REVIEWS THE REBUTTABLE PRESUMPTION CHECKLIST FOR BOTH THE HEAD OF SCHOOL AND CHIEF FINANCIAL AND OPERATIONS OFFICER EACH YEAR. THE REPORT INCLUDES BENCHMARKED COMPENSATION FOR EACH ROLE BASED ON PEER SCHOOLS PER THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS DATABASE. AFTER REVIEW AND DOCUMENTATION OF THE SALARIES, THE BOARD OF TRUSTEES RECOMMENDS NEXT YEAR'S ANNUAL SALARY FOR THE HEAD OF SCHOOL. WHILE THE ANNUAL SALARY OF THE CHIEF FINANCIAL AND OPERATIONS OFFICER IS SET BY THE HEAD OF SCHOOL, SUCH SALARY LEVEL IS ALSO REVIEWED AND ACKNOWLEDGED BY THE BOARD OF TRUSTEES. BOARD DISCUSSION AND VOTE TO APPROVE ARE THEN TAKEN. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL'S ARTICLES OF INCORPORATION, BYLAWS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE SCHOOL RESPONDS TO ALL REQUESTS FOR THE DOCUMENTATION EITHER BY EMAIL OR ON-SITE VIEWING.