2016-02-01T15:42:07-06:00 2015-06-30 271728945 O'CONNOR DAVIES LLP 665 FIFTH AVENUE NEW YORK NY 10022 990 2014-07-01 061495529 TURNAROUND FOR CHILDREN INC TURN 6467866200 25 WEST 45TH STREET NO 6TH FL NEW YORK NY 10036 PAMELA CANTOR MD PRESIDENT AND CEO 6467866200 2016-02-01 1 GARRETT M HIGGINS P00543209 2122862600 2016-02-01 2014 2016-04-25 22:37:26Z PAMELA CANTOR MD 25 WEST 45TH STREET NO 6TH FL NEW YORK NY 10036 4888976 0 X HTTP://TURNAROUNDUSA.ORG/ X 1997 CT SEE SCHEDULE O 19 17 93 22 0 0 15527331 2806214 1900728 1969853 2615 -1127 -244319 0 17186355 4774940 0 0 0 0 7437077 8228572 27414 0 979092 3968138 3897577 11432629 12126149 5753726 -7351209 16387573 8086784 1756198 806618 14631375 7280166 X BY STUDYING THE IMPACT OF ADVERSITY ON THE DEVELOPING BRAIN, TURNAROUND IS CONNECTING THE DOTS BETWEEN POVERTY, STRESS AND ACADEMIC PERFORMANCE. [SEE SCHEDULE O FOR CONTINUATION]TURNAROUND TRANSLATES THE SCIENCE THAT EXPLAINS THE IMPACT OF STRESS ON LEARNING AND BEHAVIOR FOR TEACHERS AND ADMINISTRATORS INTO TOOLS AND STRATEGIES THAT CULTIVATE A SAFE ENVIRONMENT, REDUCE STRESS, INCREASE READINESS TO LEARN AND ACCELERATE STUDENT DEVELOPMENT AND ACADEMIC ACHIEVEMENT. TURNAROUND ACTS AS A CATALYST FOR CHANGE BY RAISING AWARENESS ABOUT AND ADDRESSING THE CHALLENGES THAT AFFECT ANY PUBLIC SCHOOL FACING ADVERSITY, PARTICULARLY THOSE IN HIGH-POVERTY COMMUNITIES. WITH MORE STUDENTS AND SCHOOLS READY FOR LEARNING, THERE WILL BE INCREASED EQUITY AND OPPORTUNITY, ALLOWING STUDENTS TO ATTEND SCHOOLS THAT PREPARE THEM FOR THE LIVES THEY CHOOSE. 0 0 9913377 1969853 DURING THE 2014-15 SCHOOL YEAR, TURNAROUND FOR CHILDREN CONTINUED TO DEDICATE ITS EFFORTS TO THE DESIGN, DEVELOPMENT, AND IMPLEMENTATION OF SCIENTIFICALLY-GROUNDED PRACTICES THAT TRANSFORM THE TEACHING AND LEARNING ENVIRONMENTS IN CHRONICALLY LOW-PERFORMING, HIGH-POVERTY PUBLIC SCHOOLS. THE ORGANIZATION ACHIEVED SIGNIFICANT IMPACT THROUGH EFFORTS IN THREE AREAS: PROOF AND PRACTICE, TOOLS AND DESIGN, AND SYSTEMIC IMPACT.[SEE SCHEDULE O FOR CONTINUATION]1. PROOF AND PRACTICEDURING THE 2014-15 SCHOOL YEAR, TURNAROUND WORKED TO CULTIVATE A SAFE ENVIRONMENT WITH REDUCED STRESS AND INCREASED READINESS TO LEARN IN ITS 15 PARTNER SCHOOLS, LOCATED IN NEW YORK CITY, NEWARK, N.J., AND WASHINGTON, D.C. TURNAROUND'S INTERVENTION MODEL IN THESE SCHOOLS CONSISTED OF THREE RESEARCH-BASED ELEMENTS -- STUDENT SUPPORT, TEACHER PRACTICE, AND SCHOOL LEADERSHIP -- ALL IN SERVICE OF ACCELERATING STUDENT DEVELOPMENT AND ACADEMIC ACHIEVEMENT. THE MOST RECENT PERFORMANCE DATA FROM OUR SCHOOLS SHOWS NOTABLE PROGRESS AS A RESULT OF OUR WORK:- 98% OF STUDENTS WITH INTENSE BEHAVIORAL NEEDS HAD AN INTERVENTION PLAN IN PLACE. - SEVERE BEHAVIORAL INCIDENTS AND SUSPENSIONS ACROSS PARTNER SCHOOLS WERE DOWN MORE THAN 40%. - CLASSROOM OBSERVATIONS UTILIZING A RESEARCH-BASED THIRD-PARTY FRAMEWORK (CLASS) SHOWED MORE THAN 20% INCREASES IN TEACHERS RATED HIGHLY IN AREAS OF CLASSROOM CLIMATE, PRODUCTIVITY, AND ENGAGEMENT. 2. TOOLS AND DESIGNTURNAROUND UTILIZES SCIENTIFIC RESEARCH AND DATA TO DESIGN AND DEVELOP TOOLS, STRATEGIES, AND RESOURCES FOR ITS PARTNER SCHOOLS. THESE RESOURCES CAN ALSO SERVE EDUCATORS AND OTHER ORGANIZATIONS AROUND THE COUNTRY GRAPPLING WITH SIMILAR CHALLENGES. DURING THE 2014-15 SCHOOL YEAR, TURNAROUND DEVELOPED THE FOLLOWING TOOLS:- BUILDING BLOCKS FOR LEARNING: A FRAMEWORK FOR THE DEVELOPMENT OF SKILLS CHILDREN NEED FOR SUCCESS IN SCHOOL AND BEYOND. EACH ELEMENT REPRESENTS A SET OF EVIDENCE-BASED SKILLS AND DISPOSITIONS THAT HAVE BEEN PROVEN BY RESEARCH TO CORRELATE TO, AND EVEN PREDICT, ACADEMIC ACHIEVEMENT. THE FRAMEWORK DRAWS FROM RESEARCH IN MULTIPLE FIELDS TO SUGGEST MOVEMENT FROM LOW-ORDER TO HIGH-ORDER SKILLS AND UNDERSTAND WHICH SKILLS ARE LIKELY TO BE UNDERDEVELOPED FOR A STUDENT EXPERIENCING ADVERSITY. - RESEARCH-BASED PROGRAM LOGIC MODEL: DESCRIBES TURNAROUND'S THEORY OF CHANGE FROM PROGRAMMATIC INPUTS TO OUTPUTS IN THE SCHOOL TO OUTCOMES AT THE CLASSROOM, SCHOOL, AND STUDENT LEVELS. - READY FOR LEARNING FRAMEWORK: A WORKING SET OF QUANTITATIVE AND QUALITATIVE METRICS THAT EVALUATE 22 ESSENTIAL QUALITIES OF A SCHOOL TO GAUGE WHETHER IT HAS REACHED A STATE OF REDUCED STRESS AND INCREASED READINESS TO LEARN. 3. SYSTEMIC IMPACTTURNAROUND SEEKS TO INFLUENCE AND COLLABORATE WITH PUBLIC SCHOOL AND DISTRICT LEADERS, POLICYMAKERS, PRACTITIONERS, RESEARCHERS, FUNDERS, AND PARENTS IN BROADER EFFORTS TO NEUTRALIZE THE IMPACT OF POVERTY-RELATED STRESS ON SCHOOLS. DURING THE 2014-15 SCHOOL YEAR, TURNAROUND TOOK PART IN THE FOLLOWING ACTIVITIES TO DRIVE SYSTEMIC CHANGE:- TURNAROUND WAS A KEY PRESENTER OR PARTICIPANT AT OVER 20 EVENTS, INCLUDING THE ASPEN IDEAS FESTIVAL, SXSWEDU, NEW PROFIT'S GATHERING OF LEADERS, AND THE NEWSCHOOLS VENTURE FUND SUMMIT. - LOCALLY, IN NEW YORK CITY, TURNAROUND'S PRESIDENT AND CEO, PAMELA CANTOR M.D., WAS INVITED TO SERVE AND REPRESENT TURNAROUND ON THE COMMUNITY SCHOOL INITIATIVE'S ADVISORY BOARD. - TURNAROUND SUBMITTED COMMENTS AND RECOMMENDATIONS TO THE SENATE HEALTH, EDUCATION, LABOR & PENSIONS (HELP) COMMITTEE, BOTH TO ITS LEADERSHIP AND TO THE ENTIRE COMMITTEE. TURNAROUND HAS WORKED CLOSELY WITH SENATOR MURPHY (D-CT) AND HIS STAFF TO INCLUDE LANGUAGE ON THE DEVELOPMENT OF NON-ACADEMIC SKILLS TO BE INCLUDED IN THE UPDATED ELEMENTARY AND SECONDARY EDUCATION ACT (ESEA) BILL. IN EARLY JUNE, THE SENATE PASSED A REAUTHORIZED VERSION OF ESEA, NOW BEING REFERRED TO AS EVERY CHILD ACHIEVES ACT. THIS VERSION INCLUDED THE LANGUAGE THAT TURNAROUND DEVELOPED WITH SENATOR MURPHY AND HIS STAFF. THE BILL IS NOW SCHEDULED TO GO TO CONFERENCE FOR FULL PASSAGE AND SIGNATURE FROM THE PRESIDENT. 9913377 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 71 0 93 1 0 0 0 0 0 0 0 0 0 0 X 19 17 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY CT DC NJ MD CA PA CO MA X X TOSHIE DAVIS CHIEF FINANCIAL OFFICER 6467866200 25 WEST 45TH STREET NEW YORK NY 10036 PAMELA CANTOR MD PRESIDENT/CEO 40.00 X X 0 0 12899 RICHARD BARASCH CHAIRMAN 2.00 X X 0 0 0 SIMONE LEVINSON VICE CHAIRMAN/DIRECTOR UNTIL 12/14 0.50 X X 0 0 0 JILLIAN GRIFFITHS DIRECTOR/ SECRETARY FROM 12/14 1.00 X X 0 0 0 ANDREW C PESKOE ESQ ASST SECRETARY 1.00 X X 0 0 0 CLAUDIA M MARMOLEJO ESQ TREASURER 2.00 X X 0 0 0 KELLY GERSTENHABER DIRECTOR (FOUNDING CHAIRMAN) 0.50 X X 0 0 0 ANDREW ELLINGSON 'TREY'BECK III DIRECTOR 2.00 X 0 0 0 CRISTINA GREEVEN CUOMO DIRECTOR 0.50 X 0 0 0 ELLEN GALINSKY DIRECTOR 0.50 X 0 0 0 DAMON TODD HEWITT ESQ DIRECTOR 0.50 X 0 0 0 DAVID WASSERMAN DIRECTOR 2.00 X 0 0 0 OWEN LEWIS MD DIRECTOR UNTIL 2/15 0.50 X 47520 0 0 REBEKAH MCCABE DIRECTOR 0.50 X 0 0 0 ALIZA WAKSAL PRESSMAN PHD DIRECTOR 0.50 X 0 0 0 JUDITH RIZZO ED D DIRECTOR 0.50 X 0 0 0 ALEXANDER SHIVA DIRECTOR 0.50 X 0 0 0 ALEXANDER F STERN DIRECTOR UNTIL 12/14 0.50 X 0 0 0 LISE EVANS DIRECTOR UNTIL 9/14 0.50 X 0 0 0 ELIZABETH RIKER DIRECTOR 5.00 X 0 0 0 ERICA KARSCH DIRECTOR UNTIL 11/14 0.50 X 0 0 0 CHRIS KOJIMA DIRECTOR FROM 12/14 0.50 X 0 0 0 PAULA SNEED DIRECTOR FROM 6/14 1.00 X 0 0 0 SHEILA WALKER DIRECTOR FROM 6/15 1.00 X 0 0 0 ALISON L AVERACHIEF OPERATING OFFICER/ ASST SECRETARY & ASST TREASURER FROM 12/1 40.00 X 242158 0 27373 MELANIE MULLAN CHIEF PROGRAM OFFICE / ASST SECRETARY UNTIL 6/14 40.00 X 197123 0 17399 CECILE C ZACARIAS CHIEF FINANCE ADMIN. OFFICER UNTIL 2/15 12.00 X 60516 0 24446 TOSHIE DAVIS CHIEF FINANCE ADMIN. OFFICER JOINED 3/15 0.00 X 0 0 0 KATHERINE DI PIETRO VP, COMMUNICATIONS EXTERNAL AFFAIRS 40.00 X 167643 0 26198 JOAN K STAMLER VP, METRICS & RESEARCH UNTIL 12/14 40.00 X 148897 0 15877 PENELOPE MORGAN VP, TALENT 40.00 X 146506 0 16780 MICHAEL P GROSS VP, PARTNERSHIP DEVELOPMEN EXTERNAL AFFAIRS 40.00 X 145772 0 11495 JAMES J WEI DIRECTOR, INFORMATION TECHOLOGY 40.00 X 131747 0 3718 1287882 0 156185 20 0 1 0 THE EXECUSEARCH GROUP 675 3RD AVENUE NEW YORK NY 10017 TEMPORARY STAFFING SERVICE 258188 EDUCATIONAL COUNSEL LLC 101 CONSTITUTION AVE NW SUITE 900 WASHINGTON DC 20001 POLICY AND STRATEGIC CONSULTANT 165000 K BROOKE STAFFORD-BRIZARD 50101 MASSACHUSETTS AVE NW WASHINGTON DC 20016 RESEARCH AND METRICS CONSULTANT 150684 3 2806214 71604 2806214 SCH TRANSFORMATION FEE 611710 1969853 1969853 1969853 1999 1999 35612 35612 0 0 71573 3725 71604 6820 -31 -3095 -3126 -3126 4774940 1969853 0 -1127 712136 388111 305316 18709 6124125 5195992 324262 603871 29983 25622 950 3411 743741 655346 20745 67650 618587 497340 60365 60882 23588 15806 5836 1946 28600 18974 7219 2407 7500 7500 1165091 1038006 90817 36268 231537 167415 36440 27682 82752 52923 18015 11814 1040206 673107 275325 91774 180057 151067 10808 18182 99223 87480 6901 4842 204530 132343 54140 18047 19034 12316 5039 1679 MENTAL HEALTH SERVICES 548123 548123 PROGRAM MATERIALS 136425 136169 77 179 STAFF DEVELOPMENT 75088 72080 381 2627 BAD DEBTS EXPENSES 33550 21444 8051 4055 22273 16213 2993 3067 12126149 9913377 1233680 979092 4928172 1365014 1407842 1479678 9391791 4644542 3933 7510 194625 113151 1443275 976323 461210 466952 0 9937 16387573 8086784 684630 429883 1071568 376735 1756198 806618 X 1806161 155689 12825214 7124477 14631375 7280166 16387573 8086784 -7351209 0 X X 0 1 X 1 0 X 12676768 9882930 7232941 15527331 2806214 48126184 12676768 9882930 7232941 15527331 2806214 48126184 18887289 29238895 7155 27004 31135 30925 37611 133830 48260014 7845463 0.60590 0.59930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7500 7500 11139557 11147057 707353 176838 0 0 632656 597579 658901 707353 2596489 3894734 7259 11550 6271 7500 32580 158164 149395 164725 176838 649122 973683 819050 633346 185704 469374 251986 217388 154851 90991 63860 466952 DEFERRED RENT 376735 376735 X 5156162 378127 3095 381222 4774940 0 4774940 12507371 378127 3095 381222 12126149 0 12126149 PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION. THE ORGANIZATION IS NO LONGER SUBJECT TO AUDITS BY THE APPLICABLE TAXING JURISDICTIONS FOR THE TAX YEARS PRIOR TO 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSSES RELATED TO THE SALE OF ASSETS 3,095. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSSES RELATED TO THE SALE OF ASSETS 3,095. X X X 1 0 0 0 0 0 0 1 0 ALISON L AVERACHIEF OPERATING OFFICER/ ASST SECRETARY & ASST TREAS 241658 0 500 0 0 0 2525 0 24848 0 269531 0 0 0 MELANIE MULLAN CHIEF PROGRAM OFFICE / ASST SECRETARY UNTIL 6/14 196623 0 500 0 0 0 2060 0 15339 0 214522 0 0 0 KATHERINE DI PIETRO VP, COMMUNICATIONS EXTERNAL AFFAIRS 167143 0 500 0 0 0 1751 0 24447 0 193841 0 0 0 JOAN K STAMLER VP, METRICS & RESEARCH UNTIL 12/14 82263 0 500 0 66134 0 0 0 15877 0 164774 0 0 0 PENELOPE MORGAN VP, TALENT 146006 0 500 0 0 0 1565 0 15215 0 163286 0 0 0 MICHAEL P GROSS VP, PARTNERSHIP DEVELOPMEN EXTERNAL 145272 0 500 0 0 0 1506 0 9989 0 157267 0 0 0 PART I, LINE 4A MS. JOAN T. STAMLER LEFT THE ORGANIZATION 12/14 AND RECEIVED A ONE-TIME SEVERANCE PAYMENT OF $66,134. THIS AMOUNT WAS TAXABLE AND INCLUDED IN BOX 5 OF HER 2014 FORM W-2. PART I, LINE 7 BONUSES ARE PAID AT THE DISCRETION OF THE PRESIDENT/CEO AND COO BASED ON THE PERFORMANCE OF THE STAFF AND SHOULD BE WITHIN THE APPROVED BUDGET. BONUSES WERE TAXABLE AND REPORTED ON EACH OF THE INDIVIDUAL'S 2014'S W-2S. X 1 71604 FMV 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN PART 1, COLUMN (B) OF SCHEDULE M. FORM 990, PART I, LINE 1 TURNAROUND FOR CHILDREN TRANSLATES NEUROSCIENTIFIC RESEARCH INTO TOOLS AND STRATEGIES FOR SCHOOLS WITH HIGH CONCENTRATIONS OF STUDENTS IMPACTED BY ADVERSITY, IN ORDER TO ACCELERATE HEALTHY DEVELOPMENT AND ACADEMIC ACHIEVEMENT. FORM 990, PART VI, SECTION A, LINE 2 PAMELA CANTOR, PRESIDENT/CEO, AND ANDREW PESKOE, DIRECTOR, HAVE A FAMILY RELATIONSHIP. KELLY POSNER GERSTENHABER, FOUNDING CHAIRMAN AND DIRECTOR, AND ALEXANDER STERN, DIRECTOR, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION'S IRS FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND THE FOLLOWING REVIEW PROCESS IS EXECUTED TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. MANAGEMENT AND THE TREASURER REVIEW THE 990 BEFORE PRESENTING TO THE FINANCE COMMITTEE FOR FURTHER REVIEW AND APPROVAL. ANY ISSUES RAISED BY THE FINANCE COMMITTEE ARE ADDRESSED PRIOR TO PRESENTATION TO THE ORGANIZATION'S BOARD OF DIRECTORS. THE FORM IS ELECTRONICALLY SUBMITTED TO THE BOARD OF DIRECTORS FOR COMMENTS AND DISCUSSED DURING THE BOARD MEETING. ANY COMMENTS ARE ADDRESSED AND THE 990 IS SUBMITTED TO THE PRESIDENT/CEO FOR SIGN-OFF. SIGNED COPY IS TRANSMITTED TO THE ACCOUNTING FIRM FOR ELECTRONIC SUBMISSION TO IRS. FORM 990, PART VI, SECTION B, LINE 12C TURNAROUND'S BY-LAWS INCLUDE A CONFLICT OF INTEREST SECTION AND RELATED CONFLICTS OF INTEREST POLICY. TURNAROUND AND ITS BOARD OF DIRECTORS ANNUALLY MONITOR AND, IF APPLICABLE, DISCLOSE AND/OR ENFORCE SUCH POLICY. THE POLICY CURRENTLY REQUIRES THAT ALL INTERESTED PERSONS (DIRECTORS, OFFICERS, AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS) ANNUALLY SUBMIT A SIGNED CONFLICT OF INTEREST STATEMENT DISCLOSING ANY POTENTIAL OR ACTUAL FINANCIAL INTERESTS THAT MAY CREATE AN ACTUAL OR PERCEIVED CONFLICT OF INTEREST AS SET FORTH IN THE POLICY. SIGNED CONFLICT OF INTEREST STATEMENTS ARE REVIEWED BY THE AUDIT COMMITTEE CHAIRPERSON AND RECORDS OF SUCH EXECUTED STATEMENTS ARE MAINTAINED BY THE CHIEF OF STAFF. IF A POTENTIAL CONFLICT OF INTEREST WERE TO ARISE, IT WOULD BE REVIEWED BY THE BOARD OR APPLICABLE COMMITTEE, WHICH WOULD DETERMINE, AFTER DISCUSSION AND BY MAJORITY VOTE TAKEN WITH ANY INTERESTED PERSONS ABSENT FROM THE MEETING, WHETHER A CONFLICT OF INTEREST EXISTS, WHETHER MORE ADVANTAGEOUS ALTERNATIVES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST ARE AVAILABLE, AND IF NOT, WHETHER THE TRANSACTION OR ARRANGEMENT IS IN TURNAROUND'S BEST INTEREST, FOR ITS OWN BENEFIT, AND FAIR AND REASONABLE. FORM 990, PART VI, SECTION B, LINE 15 TURNAROUND OBSERVES THE FOLLOWING POLICIES AND PROCEDURES FOR DETERMINING COMPENSATION OF OFFICERS, 1) REVIEW AND APPROVAL BY A COMPENSATION REVIEW COMMITTEE: THE COMPENSATION OF THE OFFICERS IS REVIEWED AND APPROVED BY A COMPENSATION REVIEW COMMITTEE PROVIDED THAT PERSONS WITH CONFLICT OF INTEREST WITH REGARD TO THE COMPENSATION ARRANGEMENT UNDER DISCUSSION ARE NOT INVOLVED IN THE REVIEW. 2) USE OF DATA AS TO COMPARABLE COMPENSATION: THE COMPENSATION IS REVIEWED AGAINST DATA FOR COMPARABLE POSITIONS IN SIMILAR ORGANIZATIONS. 3) CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATIONS AND DECISIONS: DECISIONS AND DELIBERATIONS ARE CONTEMPORANEOUSLY RECORDED. TURNAROUND CURRENTLY HAS TWO SENIOR MANAGEMENT POSITIONS. THE PRESIDENT/CEO AND THE CHIEF OPERATING OFFICER. THE FINANCE COMMITTEE, COMPRISED OF BOARD OF DIRECTORS, ACTS AS A COMPENSATION REVIEW COMMITTEE FOR THESE TWO POSITIONS. THE CHIEF OPERATING OFFICER'S COMPENSATION WAS DISCUSSED AND APPROVED AT THE FINANCE COMMITEE MEETING ON FEBRUARY 4, 2013. THE PRESIDENT/CEO DOES NOT RECEIVE A SALARY. HER COMPENSATION CONSISTS EXCLUSIVELY OF HEALTH AND DISABILITY INSURANCE PLANS PREMIUMS. THE IN-KIND COMPENSATION OF THE PRESIDENT/CEO IS EVALUATED ON ANNUAL BASIS TO ENSURE THAT THE CONTRIBUTED SERVICES ARE RECORDED AT FAIR MARKET VALUE. FOR OTHER OFFICERS, THE COMPENSATION REVIEW COMMITTEE IS COMPOSED OF THE CEO, COO AND THE CFAO. FORM 990, PART VI, SECTION C, LINE 19 TURNAROUND FOR CHILDREN, INC. MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE GOVERNING DOCUMENTS, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, FORM 990, FORM 1023, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST AT 25 WEST 45TH STREET, NEW YORK, NY 10036. FORM 990, PART XII, LINE 2C TURNAROUND FOR CHILDREN HAS A COMMITTEE THAT IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.