2021-03-08T15:02:55-06:00 2020-06-30 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2019-07-01 136007082 THE MUSIC CONSERVATORY OF WESTCHESTER INC MUSI 9147613715 216 CENTRAL AVENUE WHITE PLAINS NY 10606 JEAN NEWTON EXECUTIVE DIRECTOR 9147613715 2021-03-08 1 GARRETT M HIGGINS P00543209 9143818900 2021-03-08 2019 2022-09-23 18:48:47Z JEAN NEWTON 216 CENTRAL AVENUE WHITE PLAINS NY 10606 3860423 0 X MUSICCONSERVATORY.ORG X 1938 NY TO PROVIDE THE EXTRAORDINARY BENEFITS OF MUSIC TO ALL IN OUR COMMUNITY. 18 18 134 66 0 0 915181 1089563 2237895 2209568 44334 32397 137327 161815 3334737 3493343 141307 143583 0 0 2273410 2189037 26133 14073 323755 840499 804242 3281349 3150935 53388 342408 8574634 8955211 3655452 3739843 4919182 5215368 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 1648479 143583 1822614 INSTRUCTION -MUSIC CONSERVATORY OF WESTCHESTER WAS FOUNDED IN 1929 IN THE AMERICAN SETTLEMENT HOUSE TRADITION OF BROAD-BASED ACCESS AND COMMUNITY SERVICE, AND THE EUROPEAN CONSERVATORY TRADITION OF EXCELLENCE. LEGENDARY CELLIST PABLO CASALS WAS AMONG ITS FOUNDERS, AND JAZZ LEGEND CAB CALLOWAY ONCE SERVED ON ITS BOARD. THE CONSERVATORY'S MISSION IS TO PROVIDE THE EXTRAORDINARY BENEFITS OF MUSIC TO ALL IN OUR COMMUNITY. TODAY, THE CONSERVATORY PROVIDES QUALITY MUSIC EDUCATION FOR STUDENTS OF ALL AGES, ABILITIES AND BACKGROUNDS, SERVING 3,000 CHILDREN AND ADULTS ANNUALLY FROM 4 MONTHS TO OVER 80 YEARS OLD. 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. THE PROGRAM SERVES 900 STUDENTS DURING THE 32-WEEK SCHOOL YEAR AND 8-WEEK SUMMER SESSION (TOTAL 40 WEEKS), ONSITE IN THE CONSERVATORY BUILDING. SCHOLARSHIPS ARE PROVIDED FOR LOW INCOME STUDENTS, BASED ON DOCUMENTED FINANCIAL NEED. RECENT CONSERVATORY ALUMNI HAVE COMPLETED PROFESSIONAL MUSIC DEGREES AT THE JUILLIARD SCHOOL, OBERLIN CONSERVATORY, YALE SCHOOL OF MUSIC, EASTMAN SCHOOL OF MUSIC, THE LONGHY SCHOOL, AND OTHER RENOWNED INSTITUTIONS. OTHER RECENT ALUMNI PURSUING A WIDE RANGE OF CAREERS HAVE GRADUATED FROM MIT, YALE, COLUMBIA, RPI, HAVERFORD, PRINCETON, UNIVERSITY OF CHICAGO AND MANY OTHER TOP COLLEGES AND UNIVERSITIES. MANY SCHOLARSHIP RECIPIENTS COME FROM FIRST-GENERATION IMMIGRANT FAMILIES AND ARE THE FIRST IN THEIR FAMILIES TO ATTEND COLLEGE. RECENT ACCOMPLISHMENTS INCLUDE: A REGIONAL ECONOMIC DEVELOPMENT GRANT AWARD FROM NEW YORK STATE TO CREATE MUSIC TECHNOLOGY-BASED TEACHING FACILITIES IN 3,500 SQUARE FEET OF UNFINISHED SPACE IN OUR BUILDING; A NATIONAL ENDOWMENT FOR THE ARTS GRANT AWARD TO CREATE A MULTICULTURAL MUSIC-THEMED PUBLIC MURAL ON THE SOUTH-FACING EXTERIOR WALL OF OUR BUILDING; LAUNCH OF MCW PREP PROGRAM FOR TALENTED HIGH SCHOOL MUSICIANS; CURRICULUM DEVELOPMENT AWARD FROM UJA MUSIC FOR YOUTH FOUNDATION TO ESTABLISH WESTCHESTER COUNTY'S VERY FIRST PRECOLLEGE TRAINING PROGRAMS IN RECORDING ENGINEERING AND STUDIO COMPOSITION. ONE OF ONLY SIXTEEN NON-DEGREE-GRANTING SCHOOLS NATIONWIDE TO BE ACCREDITED BY THE NATIONAL ASSOCIATION OF SCHOOLS OF MUSIC, THE CONSERVATORY HAS INSPIRED GENERATIONS OF STUDENTS, AND CONTRIBUTED TO A VIBRANT MUSICAL LIFE IN THE COUNTY, THE REGION AND BEYOND. 465888 386954 OUTREACH PROGRAM - THE CONSERVATORY'S MUSIC THERAPY INSTITUTE (MTI) WAS ESTABLISHED IN 1986 IN ORDER TO EXTEND ITS PROGRAMS TO INCLUDE INDIVIDUALS WITH DISABILITIES. TODAY THE PROGRAM SERVES 2,100 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 AND VOCAL INSTRUCTION ONSITE AT THE CONSERVATORY, SERVING 75 STUDENTS ANNUALLY IN DESIGNATED MUSIC THERAPY STUDIOS. MUSIC SHARING EVENTS TAKE PLACE 2-3 TIMES A YEAR, GIVING MUSIC THERAPY STUDENTS AN OPPORTUNITY TO SHARE THEIR MUSIC WITH FAMILY AND FRIENDS. THE MUSIC THERAPY INSTITUTE HAS RECEIVED THE ARTS AWARD FOR COMMUNITY FROM ARTS WESTCHESTER, AND HAS RECEIVED TEN CONSECUTIVE AWARDS 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. VETERANS MUSIC SHARING EVENTS TAKE PLACE TWICE DURING THE YEAR. HEALING OUR HEROES IS THE FOCUS OF A DOCUMENTARY CURRENTLY BEING FILMED TO RAISE AWARENESS OF THE CHALLENGES FACED BY VETERANS DEALING WITH THE WOUNDS OF WAR AS THEY STRUGGLE TO READJUST TO CIVILIAN LIFE. HEALING OUR HEROES HAS RECEIVED NATIONAL RECOGNITION AND SUPPORT FROM DISABLED AMERICA VETERANS, AND WAS PRESENTED AS A MODEL PROGRAM AT THEIR 2018 NATIONAL CONFERENCE. A DOCUMENTARY FILM WILL SOON BE RELEASED FEATURING THE PROGRAM AS A SUCCESSFUL MODEL FOR ADDRESSING PTSD AND OTHER PHYSICAL AND PSYCHOLOGICAL WOUNDS OF WAR. 234174 PERFORMANCES - PERFORMANCE 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 FY2019-2020, 67 STUDENT AND FACULTY PERFORMANCES TOOK PLACE (43 IN-PERSON, 24 VIRTUAL DUE TO THE COVID-19 PANDEMIC). THE CONSERVATORY WAS ABLE TO SUCCESSFULLY TRANSITION ITS PROGRAM TO ONLINE LEARNING IN MARCH, 2020 TO COMPLETE THE FY2019-2020 SCHOOL YEAR. 2348541 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 25 0 134 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 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 JEAN NEWTON EXECUTIVE DIRECTOR 40.00 X 115087 0 47 LISA SANDAGATA DIR. OF OUTREACH, MUSIC THERAPY SVCS. 40.00 X 104001 0 7672 MACK CUNNINGHAM CHIEF OPERATING OFFICER 40.00 X 84827 0 17367 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 GARY E BASHIAN TRUSTEE 1.00 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 CARMEN FORTE TRUSTEE 1.00 X 0 0 0 VICTOR GOLDSMITH TRUSTEE 1.00 X 0 0 0 ANGELO GRASSO 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 ALEXANDER JOHNSON 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 303915 0 25086 2 0 0 0 0 40081 1049482 8000 1089563 TUITION 611710 1822614 1822614 MUSIC OUTREACH PROGRAM 900099 386954 386954 2209568 30398 30398 276144 136630 139514 139514 139514 232449 230450 1999 1999 1999 MISCELLANEOUS REVENUE 900099 13604 13604 EXPENSE RECOVERIES 900099 8697 8697 22301 3493343 2209568 0 194212 143583 143583 212771 104258 59576 48937 1718090 1330181 212970 174939 4167 3001 833 333 76562 55772 17522 3268 177447 123091 41935 12421 34680 23583 11097 14073 14073 21920 700 14430 6790 24871 24871 141358 112000 22246 7112 28441 19340 9101 79310 59482 11896 7932 1284 963 128 193 13965 13965 86300 73355 11219 1726 236563 201079 30753 4731 BUILDING REPAIR & MAINT 71367 53525 10705 7137 DOCUMENTARY EXPENSES 62680 62680 MISCELLANEOUS 1503 1503 3150935 2348541 478639 323755 527039 644427 75592 74553 67620 77600 115620 62082 28272 26885 11466098 5295275 6432616 6170823 1270713 1877086 57162 21755 8574634 8955211 169548 32454 290230 215378 2230000 2065000 946343 916404 19331 510607 3655452 3739843 X 3697983 4076724 1221199 1138644 4919182 5215368 8574634 8955211 342408 -46222 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1053772 -22958 41993 988821 1057721 34551 38500 1053772 1000196 85030 27505 1057721 923591 108864 32259 1000196 1006661 11800 94870 923591 0.82070 0.17930 0 0 1152590 1152590 9402504 4486065 4916439 907449 809210 98239 3555 3555 6170823 DUE TO TENANT 7590 PPP LOAN PAYABLE 503017 510607 X 3305400 -46222 1862 -44360 3349760 143583 143583 3493343 3009214 1862 1862 3007352 143583 143583 3150935 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, 2017. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS REPORTED ON PART IX, LINE 2 143,583. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS REPORTED ON PART IX, LINE 2 143,583. 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 NEW YORK STATE COUNCIL ON THE ARTS, NATIONAL ENDOWMENT FOR THE ARTS AND NEW YORK STATE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES. 1 SCHOLARSHIPS 101 143583 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. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR, CHIEF OPERATING OFFICER, AND THE ACCOUNTING SUPERVISOR REVIEW AND COMPARE THE 990 TO THE FINANCIAL STATEMENTS BEFORE THE RETURN IS SIGNED AND MAILED TO 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.