2023-03-03T14:41:57-06:00 2022-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2021-07-01 136007082 THE MUSIC CONSERVATORY OF WESTCHESTER INC MUSI 9147613715 216 CENTRAL AVENUE WHITE PLAINS NY 10606 JEAN NEWTON EXECUTIVE DIRECTOR 9147613715 2023-03-03 1 JEAN NEWTON 136007082 GARRETT M HIGGINS P00543209 9143818900 2023-03-03 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z JEAN NEWTON 216 CENTRAL AVENUE WHITE PLAINS NY 10606 5020898 0 X MUSICCONSERVATORY.ORG X 1938 NY TO PROVIDE THE EXTRAORDINARY BENEFITS OF MUSIC TO ALL IN OUR COMMUNITY. 13 13 105 27 0 0 727709 2363509 1616366 1821622 19164 79879 158198 4038 2521437 4269048 160325 158122 0 0 1862546 1900191 7498 7693 277108 708619 769248 2738988 2835254 -217551 1433794 9526127 10040121 4218244 3510768 5307883 6529353 X TO PROVIDE THE EXTRAORDINARY BENEFITS OF MUSIC TO ALL IN OUR COMMUNITY. WE BELIEVE IN THE INHERENT POWER OF MUSIC TO PROVIDE PERSONAL ENRICHMENT, CREATIVE EXPRESSION, LIFELONG LEARNING, CULTURAL APPRECIATION, AND JOY FOR EVERYONE. EXCELLENCE - WE STRIVE TO PROVIDE LEADERSHIP AND INNOVATION IN MUSIC EDUCATION, ENCOMPASSING HIGH STANDARDS, BEST TEACHING PRACTICES AND RESPECT FOR INDIVIDUAL DIFFERENCES. WE SEEK TO BE A PLACE WHERE STUDENTS OF ALL AGES AND ABILITIES GROW THROUGH MUSIC AND HAVE THE OPPORTUNITY TO DEVELOP THEIR SKILLS AND TALENTS TO THEIR GREATEST POTENTIAL. ACCESS - GUIDED BY OUR COMMITMENT TO INCLUSIVENESS, WE BELIEVE THAT FINANCIAL LIMITATIONS OR DIFFERING ABILITY SHOULD NEVER BE A BARRIER TO LEARNING. WE TAKE OUR PROGRAMS INTO THE COMMUNITY AS NECESSARY TO ENSURE THIS.COMMUNITY - WE BRING PEOPLE TOGETHER THROUGH MUSICAL COLLABORATION, BRIDGING DIFFERENCES, FORGING CONNECTIONS, AND CELEBRATING MUSICAL AND CULTURAL DIVERSITY. 0 0 1912317 158122 1393288 MUSIC INSTRUCTIONIN 1929, FACED WITH GROWING ECONOMIC COLLAPSE, A GROUP OF WESTCHESTER COUNTY COMMUNITY LEADERS LAUNCHED THE MUSIC CONSERVATORY OF WESTCHESTER (MCW) AND DEDICATED THEMSELVES TO SHARING THE GIFT OF MUSIC EDUCATION WITH A WORLD THAT NEEDED RESPITE. THE CONSERVATORY CREATED SCHOLARSHIPS SO EVERYONE WHO WANTED TO COULD BENEFIT FROM MASTER-LEVEL INSTRUCTION AND INSPIRATION (PABLO CASALS WAS ONE OF THE FOUNDERS). THEN, AS NOW, MCW CARRIES OUT ITS MISSION TO PROVIDE THE EXTRAORDINARY BENEFITS OF MUSIC TO ALL IN OUR COMMUNITY. IN MARCH, 2020, FACED WITH A WORLDWIDE PANDEMIC THAT BROUGHT EVERYONE'S LIVES TO A HALT, THE CONSERVATORY QUICKLY RESPONDED BY TRANSITIONING TO ONLINE CLASSES AND PROGRAMS - AND DISCOVERED THAT VIRTUAL LEARNING HAS THE POTENTIAL TO REACH EVEN MORE STUDENTS THAN EVER BEFORE, INCLUDING THOSE WHO ARE HOMEBOUND, DO NOT HAVE CONSISTENT ACCESS TO TRANSPORTATION, OR LIVE OUTSIDE OF CONVENIENT COMMUTING DISTANCE. WHILE THE PANDEMIC IMPACTED OUR ENROLLMENT, WHICH FELL FROM 800 STUDENTS IN FY2020 TO 647 IN FY2021, WE CONTINUE TO OFFER BOTH VIRTUAL AND IN-PERSON PROGRAMS AND ARE CONFIDENT OF RESTORING NORMAL ENROLLMENT NUMBERS AND BEYOND OVER THE NEXT 24 MONTHS. WE MAKE MUSIC EDUCATION AVAILABLE TO EVERYONE FROM PRE-KINDERGARTEN THROUGH SENIOR CITIZENS AND WORK TIRELESSLY TO PROVIDE NEED-BASED SCHOLARSHIP ASSISTANCE FOR EVERY STUDENT WHO WANTS TO LEARN AT MCW. OUR ESTEEMED FACULTY IS COMPRISED OF 70 PROFESSIONAL MUSICIANS AND 10 MUSIC THERAPISTS. OUR MUSIC INSTRUCTION PROGRAM PROVIDES ONE-ON-ONE INSTRUMENTAL AND VOCAL LESSONS, PERFORMING ENSEMBLES, THEORY, COMPOSITION, SUZUKI AND EARLY CHILDHOOD CLASSES, SUMMER PROGRAMS, LIFELONG LEARNING FOR ADULTS, AND FREE COMMUNITY PERFORMANCES. IN 2022 WE COMPLETED CONSTRUCTION OF FIVE IMPORTANT NEW TEACHING STUDIOS, INCLUDING AN AUDIO/VIDEO RECORDING STUDIO AND DIGITAL PIANO LAB WHICH NOW HOUSE TECHNOLOGY-BASED MUSIC PROGRAMS. THE CONSERVATORY IS THE VERY FIRST ORGANIZATION IN THE WESTCHESTER REGION TO OFFER A PRECOLLEGE CERTIFICATE PROGRAM IN RECORDING ENGINEERING AND MUSIC PRODUCTION. THE RECORDING STUDIO IS NETWORKED TO THE SCHOOL'S RECITAL HALL TO FACILITATE HIGH QUALITY RECORDINGS OF OUR STUDENT AND FACULTY PERFORMANCES. WE WILL ALSO OFFER LIVE-STREAMED PERFORMANCES, WORKSHOPS AND OTHER PUBLIC PRESENTATIONS. THE NEW FACILITIES OPENED IN SEPTEMBER, 2022. THE PROJECT WAS SUPPORTED BY A NEW YORK STATE REGIONAL ECONOMIC DEVELOPMENT GRANT AND PRIVATE DONATIONS.THE CONSERVATORY IS ONE OF ONLY 16 COMMUNITY MUSIC SCHOOLS NATIONWIDE TO HAVE EARNED ACCREDITATION FROM THE NATIONAL ASSOCIATION OF SCHOOLS OF MUSIC. OUR ALUMNI INCLUDE PROFESSORS AT JOHNS HOPKINS UNIVERSITY AND MIT, A MUSIC TEACHER IN ROCHESTER NY, A LOCAL PEDIATRICIAN, SOLO FLUTIST MINDY KAUFMAN (NEW YORK PHILHARMONIC), INTERNATIONALLY ACCLAIMED PIANISTS WILLIAM WOLFRAM AND GARRICK OHLSSON, MILWAUKIE SYMPHONY CONDUCTOR KEN-DAVID MASUR, AND THOUSANDS OF ALUMNI IN COUNTLESS PROFESSIONS RIGHT HERE IN WESTCHESTER AND ALL AROUND THE NATION. 415173 0 428334 OUTREACH PROGRAMTHE CONSERVATORY'S MUSIC THERAPY INSTITUTE (MTI) WAS ESTABLISHED IN 1986 TO EXPAND ITS PROGRAMS TO INCLUDE INDIVIDUALS WITH DISABILITIES. TODAY THE PROGRAM SERVES 2,000 CHILDREN AND ADULTS IN OUTREACH PROGRAMS, IN PARTNERSHIP WITH 30 ORGANIZATIONS, INCLUDING PUBLIC SCHOOL DISTRICTS, SPECIAL EDUCATION PROGRAMS, MEDICAL FACILITIES, SENIOR CARE CENTERS, AND SOCIAL SERVICE AGENCIES. MTI ALSO PROVIDES INDIVIDUAL MUSIC THERAPY AND ADAPTED INSTRUMENTAL INSTRUCTION ONSITE AT THE CONSERVATORY. THE PROGRAM HAS RECEIVED AWARDS FROM ARTS WESTCHESTER AND FROM THE AMERICAN SOCIETY OF COMPOSERS, AUTHORS AND PUBLISHERS (ASCAP). IN 2013, MTI ESTABLISHED HEALING OUR HEROES, PROVIDING TUITION-FREE MUSIC THERAPY FOR U.S. MILITARY VETERANS DEALING WITH WAR-RELATED INJURIES. SERVING 15-20 VETERANS EACH YEAR, THE PROGRAM PROVIDES EACH VETERAN WITH TWO YEARS OF WEEKLY INDIVIDUAL MUSIC THERAPY SESSIONS, AS WELL AS WEEKLY DROP-IN GROUP SESSIONS. HEALING OUR HEROES HAS BEEN RECOGNIZED AND SUPPORTED BY DISABLED AMERICAN VETERANS, AND IS FEATURED IN A SOON-TO-BE-RELEASED DOCUMENTARY FILM ABOUT THE CHALLENGES FACED BY VETERANS DEALING WITH THE WOUNDS OF WAR AS THEY STRUGGLE TO READJUST TO CIVILIAN LIFE. 42895 0 0 PERFORMANCESPERFORMANCE IS AN INTEGRAL COMPONENT OF THE CONSERVATORY'S EDUCATIONAL PROGRAMS. STUDENT AND FACULTY PERFORMANCES TAKE PLACE AT THE CONSERVATORY AND IN THE COMMUNITY. STUDENTS HAVE OPPORTUNITIES TO PERFORM AS SOLOISTS, AND IN PERFORMING ENSEMBLES. FACULTY CONCERTS OFFER AN OPPORTUNITY TO HEAR HIGH LEVEL PROFESSIONAL PERFORMANCES IN COMFORTABLE, FAMILIAR LOCATIONS. ALL CONCERTS ARE FREE AND OPEN TO THE PUBLIC, TAKING PLACE IN THE CONSERVATORY'S RECITAL HALL AS WELL AS IN LOCAL LIBRARIES, COMMUNITY CENTERS, AND OTHER SIMILAR VENUES. MASTER CLASSES ARE ALSO SCHEDULED AT THE CONSERVATORY IN WHICH SELECTED STUDENTS ARE COACHED BY GUEST ARTIST-TEACHERS. IN FY2022, WE WERE ABLE TO RESUME LIVE PERFORMANCES IN THE SCHOOL'S RECITAL HALL, WITH COVID SAFETY ACCOMMODATIONS THAT INCLUDED MANDATORY MASKING AND SOCIAL DISTANCING. WE ALSO CONTINUED TO OFFER SOME VIRTUAL PERFORMANCE OPPORTUNITIES, SOME PRERECORDED AND OTHERS PERFORMED LIVE ON ZOOM. 2370385 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 32 0 105 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X JEAN NEWTON 9147613715 216 CENTRAL AVENUE WHITE PLAINS NY 10606 RODD BERRO CHAIRMAN 2.00 X X 0 0 0 JOEL BRIETKOPF PRESIDENT 2.00 X X 0 0 0 PAUL FARFEL TREASURER, THRU 6/30/22 2.00 X X 0 0 0 NANCY GOODMAN SECRETARY 2.00 X X 0 0 0 SUSAN ACCETTA TRUSTEE 1.00 X 0 0 0 MARY LYNN BIANCO TRUSTEE 1.00 X 0 0 0 JOHN BOTTOMLEY TRUSTEE 1.00 X 0 0 0 MARINA BURKE TRUSTEE 1.00 X 0 0 0 SCOTT AUSTER TRUSTEE 1.00 X 0 0 0 VICTOR GOLDSMITH TRUSTEE 1.00 X 0 0 0 ROBERT HEATH TRUSTEE 1.00 X 0 0 0 ANDREA MERANDA TRUSTEE 1.00 X 0 0 0 TONY SMITH TRUSTEE 1.00 X 0 0 0 ANDREA TABER TRUSTEE 1.00 X 0 0 0 KESTER WILKENING TRUSTEE, THRU 6/30/22 1.00 X 0 0 0 JEAN NEWTON EXECUTIVE DIRECTOR 40.00 X 101392 0 385 BEVIN LEMERE DIRECTOR OF FINANCE 40.00 X 76063 0 367 177455 0 752 1 0 0 0 0 445667 1271537 646305 149410 2363509 TUITION 611710 1393288 1393288 MUSIC OUTREACH PROGRAM 900099 428334 428334 1821622 14732 14732 314534 146882 167652 167652 167652 387243 322096 65147 65147 65147 108075 445667 282410 -174335 -174335 5680 462 5218 5218 EXPENSE RECOVERIES 900099 5503 5503 5503 4269048 1821622 0 83917 158122 158122 188160 52897 92946 42317 1498878 1321319 34030 143529 68404 53909 4327 10168 144749 113238 9905 21606 1000 409 377 214 27328 11182 10310 5836 7693 7693 31024 13685 11072 6267 23585 23585 87431 58774 3077 25580 37271 19454 10880 6937 91462 89208 1385 869 239 239 90014 85402 3551 1061 250946 242366 4618 3962 BUILDING REPAIR & MAINT 85746 83633 1283 830 DOCUMENTARY EXPENSES 43202 43202 2835254 2370385 187761 277108 773373 420716 470722 347889 18350 206082 52999 69749 14643 19584 12909960 5875865 6006739 7034095 2187301 1942006 2000 0 9526127 10040121 163727 376149 327774 192904 2065000 0 704084 2923515 957659 18200 4218244 3510768 X 3745796 4763531 1562087 1765822 5307883 6529353 9526127 10040121 X 1433794 -202324 -10000 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1298307 -122679 55682 1119946 988821 325752 16266 1298307 1053772 -22958 41993 988821 1057721 34551 38500 1053772 1000196 85030 27505 1057721 0.00000 0.72460 0.27540 0 0 1152590 1152590 9414039 4957040 4456999 1101511 918825 182686 1241820 1241820 7034095 CAPITALIZED LEASE PAYABLE 18200 18200 X 4047497 -202324 21126 127769 -53429 4100926 168122 168122 4269048 2826027 21126 127769 148895 2677132 158122 158122 2835254 PART X, LINE 2: THE CONSERVATORY RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE CONSERVATORY HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION AND/OR DISCLOSURE. THE CONSERVATORY IS NO LONGER SUBJECT TO EXAMINATION BY APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO JUNE 30, 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REPORTED ON PART VIII, LINE 8B 127,769. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS REPORTED ON PART IX, LINE 2 158,122. WRITE-OFF OF UNCOLLECTIBLE PLEDGES REPORTED ON PART XI, LINE 9 10,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REPORTED ON PART VIII, LINE 8B 127,769. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS REPORTED ON PART IX, LINE 2 158,122. 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 CONSERVATORY PUBLISHES ITS NONDISCRIMINATORY POLICY ON ITS WEBSITE, IN THE LOCAL NEWSPAPER, AND IN ITS PROGRAM BROCHURES. SCHEDULE E, PART I, LINE 6 THE CONSERVATORY RECEIVES GRANT SUPPORT FROM THE SEVERAL NEW YORK STATE GOVERNMENT AGENCIES. THE CONSERVATORY HAS ALWAYS MAINTAINED FULL COMPLIANCE AND REMAINED IN GOOD STANDING WITH THESE ORGANIZATIONS. 21TH ANNUAL GOLF & GALA 306680 242660 64020 33530 76769 7806 18404 20TH ANNUAL GOLF & GALA 242567 198512 44055 13498 53855 6100 72239 1 4495 4495 209 553742 445667 108075 47028 130624 13906 90852 282410 -174335 1 SCHOLARSHIPS 95 158122 PART I, LINE 2: THE CONSERVATORY AWARDS SCHOLARSHIPS BASED ON FINANCIAL NEED. CANDIDATES FILL OUT AN APPLICATION AND SUBMIT FINANCIAL DOCUMENTATION. MUSIC SCHOLARSHIP CANDIDATES HAVE AN INTERVIEW WITH THE ASSISTANT DEAN, WHO RECOMMENDS THE AWARDS AND ASSIGNS LESSONS AND CLASSES. MUSIC THERAPY SCHOLARSHIP CANDIDATES HAVE AN INTERVIEW WITH THE DIRECTOR OF ONSITE MUSIC THERAPY SERVICES. ALL SCHOLARSHIP AWARDS ARE APPROVED BY THE EXECUTIVE DIRECTOR. SCHOLARSHIP EXPENDITURE IS APPROVED BY THE BOARD OF TRUSTEES EACH YEAR AS A LINE ITEM IN THE BUDGET. ALL SCHOLARSHIP RECIPIENTS ARE MONITORED FOR ATTENDANCE AND PROGRESS IN THEIR LESSONS AND CLASSES. MUSIC SCHOLARSHIP RECIPIENTS ARE REQUIRED TO PARTICIPATE IN STUDENT PERFORMANCES, AND RECEIVE A WRITTEN PROGRESS REPORT EACH SEMESTER. MUSIC THERAPY SCHOLARSHIP RECIPIENTS RECEIVE AN INDIVIDUALIZED PROGRAM WITH THERAPEUTIC AND EDUCATIONAL GOALS. PROGRESS IS MONITORED IN WRITTEN REPORTS BY THE MUSIC THERAPIST. SCHOLARSHIPS FOR YOUTH AND TEENS ARE RENEWABLE THROUGH HIGH SCHOOL GRADUATION, AS LONG AS STUDENTS MEET ANNUAL EXPECTATIONS FOR PRACTICE, PERFORMANCE, AND PROGRESS IN THEIR MUSICAL STUDIES. X 2 31533 AVG. SELLING PRICE X CONCERT GRAND PIANO 1 70499 APPRAISAL X AUCTION ITEMS 50 47028 COST X LIDL VIOLIN & GUITAR 1 350 COST 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR, FINANCE DIRECTOR, AND TREASURER REVIEW AND COMPARE THE 990 TO THE FINANCIAL STATEMENTS BEFORE THE RETURN IS SIGNED AND ELECTRONICALLY FILED WITH THE IRS. THE RETURN IS ALSO REVIEWED BY THE CONSERVATORY'S FINANCE COMMITTEE AND THE BOARD OF TRUSTEES PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C REVIEW OF CONFLICT OF INTEREST POLICY - A) EACH TRUSTEE, OFFICER, EMPLOYEE AND VOLUNTEER SHALL BE PROVIDED WITH AND ASKED TO REVIEW A COPY OF THIS POLICY AND TO ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO. B) ANNUALLY EACH TRUSTEE, OFFICER, EMPLOYEE AND VOLUNTEER SHALL COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES IN WHICH HE OR SHE IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST. SUCH RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES MIGHT INCLUDE SERVICE AS A TRUSTEE OF OR CONSULTANT TO ANOTHER NONPROFIT ORGANIZATION, OR OWNERSHIP OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO MCW. ANY SUCH INFORMATION REGARDING THE BUSINESS INTERESTS OF A TRUSTEE, OFFICER, EMPLOYEE OR VOLUNTEER, OR A FAMILY MEMBER THEREOF, SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE EXECUTIVE DIRECTOR OR PRESIDENT OF THE BOARD CHAIR, THE EXECUTIVE TRUSTEE, COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THIS POLICY. PRIOR TO BOARD OR COMMITTEE ACTION ON A CONTRACT OR TRANSACTION INVOLVING AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, AN INTERESTED PERSON HAVING A CONFLICT OF INTEREST AND WHO IS IN ATTENDANCE AT THE MEETING SHALL DISCLOSE ALL FACTS MATERIAL TO AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST. SUCH DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING, IF MINUTES ARE ROUTINELY KEPT OR SHALL BE DISCLOSED IN A LETTER OR MEMORANDUM DELIVERED TO THE EXECUTIVE DIRECTOR. IF BOARD MEMBERS ARE AWARE THAT STAFF OR OTHER VOLUNTEERS HAVE A CONFLICT OF INTEREST, RELEVANT FACTS SHOULD BE DISCLOSED BY THE BOARD MEMBER OR BY THE INTERESTED PERSON HIM/HERSELF IF INVITED TO THE BOARD MEETING AS A GUEST FOR PURPOSES OF DISCLOSURE. C) THIS POLICY SHALL BE REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF TRUSTEES. ANY CHANGES TO THE POLICY SHALL BE COMMUNICATED TO ALL STAFF AND VOLUNTEERS. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF TRUSTEES DETERMINES THE EXECUTIVE DIRECTOR'S COMPENSATION; THE EXECUTIVE DIRECTOR DETERMINES COMPENSATION FOR SENIOR MANAGEMENT PERSONNEL, AND APPROVES ALL SALARY DECISIONS. A TOTAL FIGURE FOR STAFF COMPENSATION IS APPROVED BY THE BOARD OF TRUSTEES AS PART OF THE ANNUAL BUDGET PROCESS. THE FY2023 BUDGET WAS APPROVED AT THE APRIL, 2022 BOARD MEETING AND IS REFLECTED IN THE MINUTES. THIS WAS COMPLETED IN JUNE, 2022, FOR THE FOLLOWING SENIOR MANAGEMENT POSITIONS: EXECUTIVE DIRECTOR NEWTON; FINANCE DIRECTOR; V.P OF DEVELOPMENT; DEAN OF STUDENTS AND FACULTY. SALARIES WERE ALSO DETERMINED FOR MID-LEVEL MANAGERS AND SUPPORT STAFF. SALARY LEVELS ARE GUIDED BY NONPROFIT INDUSTRY STANDARDS, WITH INFORMATION AVAILABLE THROUGH PUBLISHED NATIONAL SURVEYS CONDUCTED BY THE NATIONAL GUILD FOR COMMUNITY ARTS EDUCATION, AND BY PUBLISHED JOB LISTINGS IN THE FIELD. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AS WELL AS THE FORM 990 AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE AT THE MUSIC CONSERVATORY OF WESTCHESTER'S OFFICES AND ARE AVAILABLE TO PUBLIC INSPECTION UPON REQUEST. FORM 990, PART XI, LINE 9: WRITE-OFF OF UNCOLLECTIBLE PLEDGES -10,000. FORM 990, PART XII, LINE 2C: THE CONSERVATORY HAS A COMMITTEE WITH RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF ITS INDEPENDENT AUDITOR. THE POLICY FOR SELECTION AND OVERSIGHT OF THE INDEPENDENT AUDITORS HAS NOT CHANGED SINCE LAST YEAR.