2022-03-23T10:48:33-05:00 2021-06-30 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2020-07-01 136007082 THE MUSIC CONSERVATORY OF WESTCHESTER INC MUSI 9147613715 216 CENTRAL AVENUE WHITE PLAINS NY 10606 JEAN NEWTON EXECUTIVE DIRECTOR 9147613715 2022-03-23 1 JEAN NEWTON 136007082 GARRETT M HIGGINS P00543209 9143818900 2022-03-23 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z JEAN NEWTON 216 CENTRAL AVENUE WHITE PLAINS NY 10606 2700389 0 X MUSICCONSERVATORY.ORG X 1938 NY TO PROVIDE THE EXTRAORDINARY BENEFITS OF MUSIC TO ALL IN OUR COMMUNITY. 17 17 102 31 0 0 1089563 727709 2209568 1616366 32397 19164 161815 158198 3493343 2521437 143583 160325 0 0 2189037 1862546 14073 7498 247253 804242 708619 3150935 2738988 342408 -217551 8955211 9526127 3739843 4218244 5215368 5307883 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 1805773 160325 1292971 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 2021 WE WILL BUILD FIVE IMPORTANT NEW TEACHING STUDIOS, INCLUDING AN AUDIO/VIDEO RECORDING STUDIO AND DIGITAL PIANO LAB WHICH WILL HOUSE TECHNOLOGY-BASED MUSIC PROGRAMS. THE CONSERVATORY WILL BECOME THE VERY FIRST ORGANIZATION IN THE WESTCHESTER REGION TO OFFER A PRECOLLEGE CERTIFICATE PROGRAM IN RECORDING ENGINEERING AND MUSIC PRODUCTION. WE WILL ALSO BE ABLE TO OFFER LIVE-STREAMED PERFORMANCES, WORKSHOPS AND OTHER PUBLIC PRESENTATIONS. THE NEW FACILITIES WILL OPEN IN MARCH, 2022. THE PROJECT IS 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. 328652 323395 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. 32431 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. DURING THE COVID-19 PANDEMIC, PERFORMANCES TOOK PLACE VIRTUALLY, SOME PRERECORDED AND OTHERS PERFORMED LIVE ON ZOOM. ONE UNEXPECTED ADVANTAGE OF ONLINE LIVE PERFORMANCE IS THAT STUDENTS' EXTENDED FAMILY MEMBERS WERE ABLE TO ATTEND, REGARDLESS OF HOW FAR AWAY THEY LIVE. SOME IN-PERSON RECITALS RESUMED IN JUNE, 2021. WE PLAN TO HOLD BOTH VIRTUAL AND IN-PERSON PERFORMANCES IN THE 2021-2022 SCHOOL YEAR. 2166856 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 20 0 102 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 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 LAURENCE KEISER ESQ CPA VICE PRESIDENT 2.00 X X 0 0 0 PAUL FARFEL TREASURER 2.00 X X 0 0 0 NANCY GOODMAN SECRETARY 2.00 X X 0 0 0 MO BELER 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 CARMEN FORTE TRUSTEE 1.00 X 0 0 0 VICTOR GOLDSMITH TRUSTEE 1.00 X 0 0 0 FRAN HAUSER 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 1.00 X 0 0 0 JEAN NEWTON EXECUTIVE DIRECTOR 40.00 X 110201 0 377 MACK CUNNINGHAM CHIEF OPS. OFFICER, THRU DEC. 2020 40.00 X 85156 0 17724 195357 0 18101 1 0 0 0 0 130080 27980 569649 67775 727709 TUITION 611710 1292971 1292971 MUSIC OUTREACH PROGRAM 900099 323395 323395 1616366 16514 16514 291480 136854 154626 154626 154626 32135 29485 2650 2650 2650 9490 130080 12613 -3123 -3123 EXPENSE RECOVERIES 900099 3660 3660 MISCELLANEOUS REVENUE 900099 3035 3035 6695 2521437 1616366 0 177362 160325 160325 164164 43355 77454 43355 1453825 1202592 121500 129733 108704 81832 10492 16380 135853 96203 20251 19399 743 279 321 143 22529 8469 9721 4339 7498 7498 31107 13236 12356 5515 27572 27572 73130 55547 5537 12046 27169 9780 12534 4855 67056 65403 1015 638 619 500 119 79860 75290 3836 734 247677 242852 2817 2008 BUILDING REPAIR & MAINT 64181 62600 971 610 BAD DEBT EXPENSE 52177 6341 45836 DOCUMENTARY EXPENSES 14680 14680 MISC OPERATING EXPENSES 119 119 2738988 2166856 324879 247253 644427 773373 74553 470722 77600 18350 62082 52999 26885 14643 11590366 5583627 6170823 6006739 1877086 2187301 21755 2000 8955211 9526127 32454 163727 215378 327774 2065000 2065000 916404 704084 510607 957659 3739843 4218244 X 4076724 3745796 1138644 1562087 5215368 5307883 8955211 9526127 -217551 310066 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 988821 325752 16266 1298307 1053772 -22958 41993 988821 1057721 34551 38500 1053772 1000196 85030 27505 1057721 923591 108864 32259 1000196 0.62510 0.37490 0 0 1152590 1152590 9402505 4712617 4689888 988348 871010 117338 46923 46923 6006739 PAYCHECK PROTECTION PROGRAM LOAN 957659 957659 X 2690716 310066 11100 12613 333779 2356937 164500 164500 2521437 2598201 11100 12613 23713 2574488 164500 164500 2738988 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, 2018. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REPORTED ON PART VIII, LINE 8B 12,613. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS REPORTED ON PART IX, LINE 2 160,325. BAD DEBT EXPENSES REPORTED ON PART IX, LINE 24 4,175. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REPORTED ON PART VIII, LINE 8B 12,613. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS REPORTED ON PART IX, LINE 2 160,325. BAD DEBT EXPENSES REPORTED ON PART IX, LINE 24 4,175. 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 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. GOLF AND GALA 139570 130080 9490 6380 3025 3208 139570 130080 9490 6380 3025 3208 12613 -3123 1 SCHOLARSHIPS 87 160325 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 MUSICAL INSTRUMENTS 5 65825 COST X FURNITURE 1 1950 COST 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN COLUMN (B). 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 HIRES THE EXECUTIVE DIRECTOR AND DETERMINES HIS/HER COMPENSATION. THE BOARD PRESIDENT CONDUCTS THE E.D.'S ANNUAL REVIEW, AND THE EXECUTIVE AND FINANCE COMMITTEE APPROVES ANY SALARY CHANGES. THE E.D.'S SALARY IS ESTABLISHED AT A LEVEL THAT IS COMPARABLE WITH OTHER COMMUNITY MUSIC SCHOOLS OF SIMILAR SIZE AND BUDGET, AND REFLECTS THE QUALIFICATION OF THE PERSON APPOINTED. RAISES ARE GIVEN IN ACCORDANCE WITH THE ANNUAL REVIEW OF THE E.D.'S PERFORMANCE AND ACCOMPLISHMENTS, AND THE PERFORMANCE OF THE SCHOOL AS A WHOLE. RAISES FOR THE EXECUTIVE DIRECTOR ARE FACTORED INTO THE ANNUAL BUDGET WHICH IS APPROVED BY THE BOARD. THE STAFF COMPENSATION IS APPROVED BY THE BOARD OF TRUSTEES AS PART OF THE ANNUAL BUDGET PROCESS; THIS TOOK PLACE AT THE JUNE 11, 2019 BOARD MEETING AND WAS DOCUMENTED IN THE MINUTES. THE EXECUTIVE DIRECTOR DETERMINES COMPENSATION FOR SENIOR MANAGEMENT PERSONNEL, WHO IN TURN RECOMMEND SALARIES FOR STAFF POSITIONS REPORTING TO THEM. THE EXECUTIVE DIRECTOR APPROVES ALL SALARY RECOMMENDATIONS. STAFF PERFORMANCE AND SALARIES ARE REVIEWED ANNUALLY AT THE BEGINNING OF THE FISCAL YEAR, MOST RECENTLY IN JULY/AUGUST, 2019. IN THIS REVIEW PERIOD NO SALARY INCREASES WERE APPROVED DUE TO THE FINANCIAL CONSTRAINTS CAUSED BY THE COVID19 PANDEMIC. SALARY LEVELS ARE GUIDED BY NONPROFIT INDUSTRY STANDARDS, WITH INFORMATION AVAILABLE THROUGH PUBLISHED NATIONAL SURVEYS CONDUCTED BY NONPROFIT SERVICE ORGANIZATIONS, AND IN 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 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.