2022-05-03T10:37:01-05:00 2021-06-30 341884125 CBIZ MHM LLC 4722 N 24TH ST STE 300 PHOENIX AZ 85016 990 2020-07-01 861061606 PACIFIC RIDGE SCHOOL PACI 7604489820 6269 EL FUERTE STREET CARLSBAD CA 92009 STEPHANIE HOLLY CFO/COO 7604489820 2022-05-03 1 STEPHANIE HOLLY 999009999 AMY A O'LOUGHLIN P00869687 6022646835 2022-05-03 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z ROBERT OGLE 6269 EL FUERTE CARLSBAD CA 92009 27868357 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. 20 13 222 80 0 0 6747778 3643082 20366760 22537626 106665 -5565 105845 68579 27327048 26243722 3818567 4407772 0 0 12569948 14153999 0 0 820180 6975050 7830549 23363565 26392320 3963483 -148598 75290152 73838912 47687019 46373496 27603133 27465416 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 24424569 4407772 22537626 IN THE 2020-2021 ACADEMIC YEAR, PACIFIC RIDGE SCHOOL INCREASED ENROLLMENT TO 623 STUDENTS IN GRADES 7-12 FROM 619 STUDENTS IN THE 2019-2020 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 75% OF OUR FACULTY HOLD ADVANCED DEGREES AND AN AVERAGE 7:1 STUDENT-TO-TEACHER RATIO SUPPORTS COMPREHENSION AND ADVANCEMENT. 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 UPPERCLASSMEN 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 58 COUNTRIES ON 6 CONTINENTS. PACIFIC RIDGE OFFERS 37 UPPER SCHOOL ARTS ELECTIVES INCLUDING PHOTOGRAPHY, FILMMAKING, MUSIC, SINGING, THEATER, GRAPHIC DESIGN, STUDIO ARTS, AND DANCE. PACIFIC RIDGE OFFERS 17 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 HAVE THE ABILITY TO SHARE THEIR TALENTS, BROADEN THEIR INTERESTS, AND DEVELOP THEIR LEADERSHIP SKILLS. WHILE TUITION ENSURES AN EXCEPTIONAL EDUCATION, IT IS THROUGH PHILANTHROPY THAT WE ARE ABLE TO GO ABOVE AND BEYOND - PROVIDING THE EXTRAORDINARY EXPERIENCES THAT ALLOW OUR STUDENTS TO FULFILL THEIR GREATEST POTENTIAL, BOTH IN COLLEGE AND IN LIFE AFTERWARDS. 24424569 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 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 1 222 1 0 0 0 0 0 0 0 0 0 0 0 0 X 20 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X CATIE FLYNN 7604489820 6269 EL FUERTE STREET CARLSBAD CA 92009 ANDY LAATS BOARD CHAIR 10.00 X X 0 0 0 BILL KEITEL TREASURER 5.00 X X 0 0 0 TRACEY DELANGE SECRETARY 1.00 X X 0 0 0 RIO DICKENS-CELESTIN TRUSTEE 1.00 X 0 0 0 MARK ELMORE TRUSTEE 1.00 X 0 0 0 DEREK FOOTER TRUSTEE 1.00 X 0 0 0 LYNN FRANK TRUSTEE 1.00 X X 0 0 0 KRISTIN FRENCH TRUSTEE 1.00 X X 0 0 0 FELICIA HINRICHS TRUSTEE 1.00 X X 0 0 0 STEFAN KARNAVAS TRUSTEE 1.00 X X 0 0 0 KIRK MALLOY TRUSTEE 7.50 X 0 0 0 AMY MONTEPARTE TRUSTEE 1.00 X 0 0 0 LAING RIKKERS TRUSTEE 5.00 X 0 0 0 BRENT RIVARD TRUSTEE 6.00 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 WILLIAM STICKNEY TRUSTEE 1.00 X 0 0 0 JEFFREY THACKER TRUSTEE 1.00 X 0 0 0 PAUL TWARDOWSKI TRUSTEE 1.00 X 0 0 0 ROBERT OGLE HEAD OF SCHOOL 40.00 X 360664 0 33878 STEPHANIE HOLLY CHIEF FINANCIAL & OPERATIONS OFFICER 40.00 X 225275 0 11767 LAURA DICOVITSKY DIRECTOR OF PHILANTHROPY 40.00 X 166399 0 31805 RACHEL PETRELLA DIRECTOR OF COLLEGE GUIDANCE 40.00 X 147050 0 19091 TIMOTHY BETZALA DEAN OF FACULTY 40.00 X 143616 0 18414 WILLIAM MAYNARD DIRECTOR OF IT 40.00 X 139604 0 25771 ALLEGRA MOLINEAUX HEAD OF UPPER SCHOOL 40.00 X 130557 0 15607 1313165 0 156333 23 0 1 0 TECHSTRATA PO BOX 396104 SAN FRANCISCO CA 94139 IT SERVICES 189229 BUSY B'S 2588 EL CAMINO REAL 355 CARLSBAD CA 92008 JANITORIAL 150115 REGENTS OF THE UNIVERSITY 9500 GILMAN DRIVE MC 0831 LA JOLLA CA 92093 COVID TESTING 137060 3 353048 3290034 481013 3643082 EDUCATION PROGRAM 611600 22537626 22537626 22537626 10508 10508 1608562 1609973 14662 -1411 -14662 -16073 -16073 PARENTS ASSOCIATION 611110 58004 58004 MISCELLANOUS INCOME 900099 10575 10575 68579 26243722 22537626 0 63014 4407772 4407772 600878 307989 216330 76559 11067369 10149940 471204 446225 538647 490644 25099 22904 1090056 992196 50563 47297 857049 783066 42689 31294 177204 3493 173586 125 44400 44400 314495 160039 2404 152052 296054 286544 5400 4110 362665 357095 3050 2520 1200540 1173061 21959 5520 97118 64244 25834 7040 821110 802307 15026 3777 2486481 2429540 45503 11438 204534 197429 4524 2581 STUDENT ACTIVITIES 907566 907566 EDUCATIONAL TRAVEL 607585 607585 ATHLETIC EXPENSES 192259 192259 TRANSPORTATION 86339 86339 32199 25461 6738 26392320 24424569 1147571 820180 983692 434581 16801854 12176112 3555120 1726124 5230574 5532290 275388 312651 76604429 22947275 48443524 53657154 75290152 73838912 2478277 2149716 17397884 18641415 21559968 21350683 6167000 3050000 83890 64682 0 1117000 47687019 46373496 X 19682033 24689621 7921100 2775795 27603133 27465416 75290152 73838912 -148598 10881 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 881273 1000 18469 900742 878370 2903 881273 0.00000 1.00000 0.00000 0 0 9666221 9666221 53165088 13939557 39225531 7381699 5184843 2196856 5842791 3822875 2019916 548630 548630 53657154 X 21593687 0 21593687 4650035 4650035 26243722 18551835 0 18551835 7840485 7840485 26392320 PART V, LINE 4: THE ENDOWMENT IS DESIGNATED TO SUPPORT THE OPPORTUNITY GRANT PROGRAM. 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, 2021, THE FEDERAL STATUTE OF LIMITATIONS REMAINS OPEN FOR THE 2017 THROUGH 2021 TAX YEARS. THE STATUTE OF LIMITATIONS FOR THE STATE INCOME TAX RETURNS REMAINS OPEN FOR THE 2016 THROUGH 2021 TAX YEARS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES INCLUDED IN REVENUE PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 55,390. CAPITAL CAMPAIGN RELATED SUPPORT 122,706. INTEREST AND DIVIDEND INCOME 10,508. LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT -14,662. NET REALIZED INVESTMENT LOSS -1,411. PARENTS ASSOCIATION EXPENSES 69,732. TUITION AND TRAVEL RELATED ASSISTANCE 4,407,772. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES INCLUDED IN REVENUE PART XII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION AND AMORTIZATION 2,486,481. INTEREST EXPENSE 821,110. TUITION AND TRAVEL RELATED ASSISTANCE 4,407,772. PARENTS ASSOCIATION EXPENSES 69,732. BAD DEBT EXPENSE 55,390. 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. 1 TUITION ASSISTANCE 222 4285431 TRAVEL ASSISTANCE 94 122341 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 325266 0 34895 0 503 0 14000 0 19878 0 394542 0 0 0 STEPHANIE HOLLY CHIEF FINANCIAL & OPERATIONS OFFICER 225088 0 0 0 187 0 11254 0 513 0 237042 0 0 0 LAURA DICOVITSKY DIRECTOR OF PHILANTHROPY 164542 0 0 0 1857 0 8554 0 23251 0 198204 0 0 0 RACHEL PETRELLA DIRECTOR OF COLLEGE GUIDANCE 146530 0 0 0 520 0 7507 0 11584 0 166141 0 0 0 WILLIAM MAYNARD DIRECTOR OF IT 138864 0 0 0 740 0 7199 0 18572 0 165375 0 0 0 TIMOTHY BETZALA DEAN OF FACULTY 143503 0 0 0 113 0 7303 0 11111 0 162030 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 ROBERT BUSCHER PART V PART V X 250000 250000 0 1 1 KRISTIN FRENCH PART V PART V X 250000 250000 0 1 1 ANDY LAATS PART V PART V X 250000 250000 0 1 1 JANET MCVEIGH PART V PART V X 500000 500000 0 1 1 ROBERT OGLE PART V PART V X 250000 250000 0 1 1 LAING RIKKERS PART V PART V X 250000 250000 0 1 1 BRENT RIVARD PART V PART V X 250000 250000 0 1 1 RAGHU SARIPALLI PART V PART V X 300000 300000 0 1 1 WILLIAM STICKNEY PART V PART V X 500000 500000 0 1 1 PAUL TWARDOWSKI PART V PART V X 250000 250000 0 1 1 3050000 SCHEDULE L, PART II, LOANS TO AND FROM INTERESTED PERSONS (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: 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: 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: JANET MCVEIGH(B) RELATIONSHIP WITH ORGANIZATION: FORMER 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: 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: 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: BRENT RIVARD(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: 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(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 X 15 472400 HI/LOW AVERAGE X DONATED GOODS 5 8613 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.