2024-05-15T15:05:02-05:00 2023-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2022-07-01 132926426 GRAHAM WINDHAM GRAH 2125296445 ONE PIERREPONT PLAZA SUITE 901 BROOKLYN NY 11201 BASIL WEBSTER CFO 2125296445 2024-05-15 1 BASIL WEBSTER 999009999 1 EVA MRUK P00543254 2122862600 2024-05-15 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z KIMBERLY HARDY WATSON ONE PIERREPONT PLAZA SUITE 901 BROOKLYN NY 11201 62044797 0 X WWW.GRAHAM-WINDHAM.ORG X 1806 NY TO MAKE A LIFE-ALTERING DIFFERENCE WITH CHILDREN, YOUTH AND FAMILIES WHO ARE OVERCOMING SOME OF LIFE'S MOST DIFFICULT CHALLENGES AND OBSTACLES, BY HELPING TO BUILD A STRONG FOUNDATION FOR LIFE: A SAFE, LOVING, PERMANENT FAMILY AND THE OPPORTUNITY AND PREPARATION TO THRIVE IN SCHOOL AND IN THE WORLD. 27 27 725 267 0 0 57408356 57204031 0 0 585736 2379791 -108616 -58818 57885476 59525004 0 0 0 0 31746938 33124343 311000 300808 1502009 17518911 22667426 49576849 56092577 8308627 3432427 48737352 70069767 21840649 41631605 26896703 28438162 X TO MAKE A LIFE-ALTERING DIFFERENCE WITH CHILDREN, YOUTH AND FAMILIES WHO ARE OVERCOMING SOME OF LIFE'S MOST DIFFICULT CHALLENGES AND OBSTACLES, BY HELPING TO BUILD A STRONG FOUNDATION FOR LIFE: A SAFE, LOVING, PERMANENT FAMILY AND THE OPPORTUNITY AND PREPARATION TO THRIVE IN SCHOOL AND IN THE WORLD. 0 0 32367100 0 0 OUR FOSTER CARE PROGRAM PROVIDED CASE PLANNING TO 754 CHILDREN TO ENSURE THEIR SAFETY AND WELL-BEING; TO SUPPORT PARENTS AND HELP THEM DEVELOP PARENTING SKILLS; AND, WHEN PARENTS COULD NOT PROVIDE FOR THEIR CHILDREN'S SAFETY, SOUGHT AN ALTERNATIVE LOVING, PERMANENT FAMILY. WE PROVIDED: FAMILY FOSTER CARE, TREATMENT FAMILY FOSTER CARE, ADOPTION, FOSTER PARENT SUPPORT, AND EDUCATIONAL ADVOCACY. WE WORK CLOSELY WITH THE BIRTH PARENTS OF CHILDREN IN OUR CARE TO STRENGTHEN THEIR CAPACITY, AND OVERCOME BARRIERS THAT WOULD OTHERWISE PREVENT REUNIFICATION. OUR CASE PLANNERS USE THE EVIDENCE-SUPPORTED MODELS SOLUTION-BASED CASEWORK AND MOTIVATIONAL INTERVIEWING, ENGAGE FAMILIES IN THE INFANT HOME VISITING PROGRAM ATTACHMENT AND BIO-BEHAVIORAL CATCH-UP (ABC), AND IDENTIFY MENTAL HEALTH CONCERNS AND PARTNER WITH OUR MENTAL HEALTH CLINIC WITH THE PARTNERING FOR SUCCESS COGNITIVE BEHAVIOR THERAPY PLUS MODEL. AS A RESULT OF THESE INTERVENTIONS, THE PROGRAM WAS ABLE TO SUCCESSFULLY REUNITE 101 CHILDREN WITH THEIR FAMILIES, AND COMPLETED 15 ADOPTIONS AND LEGAL GUARDIANSHIP PLACEMENTS DURING THE REPORTING PERIOD. WE WERE RECOGNIZED AS THE HIGHEST PERFORMING OF 26 FOSTER CARE PROGRAMS IN NEW YORK CITY FOR HELPING CHILDREN LEAVE FOSTER CARE TO REUNIFY WITH THEIR PARENTS AFTER 24 MONTHS AND THE TOP-RANKED FOSTER CARE PROGRAM IN NEW YORK CITY FOR HELPING TO FACILITATE ADOPTIONS AND LEGAL GUARDIANSHIP.COMMUNITY-BASED SUPPORTS INCLUDE PREVENTIVE SERVICES FOR FAMILIES AT RISK OF HAVING ONE OR MORE OF THEIR CHILDREN PLACED INTO 24-HOUR CARE. USING THE EVIDENCE-SUPPORTED SOLUTION-BASED CASEWORK AND MOTIVATIONAL INTERVIEWING MODELS, 784 FAMILIES RECEIVED IN-HOME PREVENTIVE CASE PLANNING TO HELP THEM SAFELY CARE FOR THEIR CHILDREN AND KEEP THEIR FAMILIES TOGETHER AND STABLE. 98.8% OF THE FAMILIES THAT GRADUATED FROM OUR PREVENTIVE PROGRAM REMAINED TOGETHER. 7375477 0 0 THROUGH OUR FAMILY SUCCESS INITIATIVE, FAMILY COACHES HELP PARENTS DEVELOP THEIR PARENTING SKILL SETS AND CONNECT WITH A SUPPORTIVE COMMUNITY. FAMILY COACHES MEET ONE-ON-ONE TO PROVIDE INDIVIDUALIZED SUPPORT TO PARENTS IN INTENSELY STRESSFUL SITUATIONS, INCLUDING STRUGGLES WITH HOMELESSNESS, DOMESTIC VIOLENCE, MENTAL HEALTH CHALLENGES, SUBSTANCE ABUSE, AND POVERTY. PARENTS ARE WORKING TOWARDS REUNIFYING WITH CHILDREN WHO ARE IN FOSTER CARE OR DEVELOPING NEW STRATEGIES TO KEEP THEIR FAMILIES SAFE AND INTACT. FAMILY COACHES ALSO LEAD NETWORK SUPPORT GROUPS, VISIT COACHING, PARENTING JOURNEY GROUPS, AND BABY AND ME DEVELOPMENTAL PLAYGROUPS WHERE PARENTS DEVELOP SKILLS AND PROVIDE AND RECEIVE PEER SUPPORT. IN FY2022, WE SERVED 168 PARENTS THROUGH DIRECT COACHING, PARENTING JOURNEY ABD DEVELOPMENTAL PLAYGROUPS.OUR GRAHAM SLAM COACHING PROGRAM HELPS OLDER YOUTH AND YOUNG ADULTS 11 TO 26 YEARS OLD, MANY OF WHOM ARE OR HAVE BEEN IN FOSTER CARE, FINISH HIGH SCHOOL, ACHIEVE POST-SECONDARY SUCCESS AND VOCATIONAL TRAINING, AND ENTER A PATHWAY TO CAREER SUCCESS. IN FY2022, 370 YOUNG PEOPLE PARTICIPATED IN THE GRAHAM SLAM PROGRAM. THIS PROGRAM HAS DEMONSTRATED STRONG RESULTS WITH 74.4% OF 21 YEAR OLDS IN GRAHAM SLAM HAVING GRADUATED HIGH SCHOOL, COMPARED WITH 24% OF OLDER YOUTH IN FOSTER CARE IN NEW YORK CITY WHO AGED OUT OF CARE.OUR PUBLIC SCHOOL AND PUBLIC HOUSING-BASED AFTERSCHOOL PROGRAMS AND SUMMER CAMPS SUPPORT AND ENGAGED 1,452 CHILDREN, YOUTH AND THEIR FAMILIES THROUGH A COMBINATION OF RECREATIONAL PROGRAMMING, THE ARTS, ATHLETICS, TUTORING, AND HOMEWORK HELP. IN PARTNERSHIP WITH PS/MS 123 IN HARLEM, OUR COMMUNITY SCHOOL PROVIDED SUCCESS MENTORS TO ENGAGE FAMILIES AND IMPROVE SCHOOL ATTENDANCE; AND WE HAVE PARTNERED TO SUPPORT AN EXTENDED LEARNING DAY AND PROVIDED SCHOOL-BASED MENTAL HEALTH THERAPY. THIS PARTNERSHIP WITH A PREVIOUSLY LOW-PERFORMING SCHOOL HAS RESULTED IN AN INCREASE IN STUDENT ATTENDANCE AND FAMILY PARTICIPATION AND A DROP IN CHRONIC ABSENTEEISM.THE HUNTS POINT O.U.R. PLACE FAMILY ENRICHMENT CENTER, WHICH WELCOMES FAMILIES INTO A SUPPORTIVE ENVIRONMENT THAT STRENGTHENS CONNECTIONS BETWEEN NEIGHBORS, PROVIDES OPPORTUNITIES FOR PEOPLE TO VOLUNTEER THEIR TIME AND GIVE BACK, TO LEARN ABOUT AND ACCESS CONCRETE SUPPORTS, AND TO MAKE AND INFLUENCE THE CHANGES THEY WANT TO SEE IN THEIR COMMUNITY. THE GOALS OF THE FAMILY ENRICHMENT CENTER ARE TO HELP STRENGTHEN FAMILIES AND COMMUNITY BONDS, HELP RESIDENTS CONNECT TO RESOURCES THAT HELP AVERT CRISES, AND TO INCREASE COMMUNITY LEADERSHIP OPPORTUNITIES THAT INFLUENCE POLITICAL DECISION-MAKING. IN FY2022, WE SERVED 4,000 COMMUNITY MEMBERS. 7155359 0 0 GRAHAM WINDHAM'S MEDICAID SERVICES INCLUDE MEDICAID-FUNDED CARE COORDINATION TO SUPPORT CHILDREN AND YOUTH WHO NEED FAMILY-BASED FOSTER CARE. WE PARTNER AND FUND EXTERNAL PROVIDERS TO PROVIDE MEDICAL, DENTAL, SUBSTANCE ABUSE TREATMENT, AND SOME MENTAL HEALTH SERVICES TO CHILDREN AND YOUTH IN FAMILY-BASED FOSTER CARE. WE ALSO RUN AN ARTICLE 31 CHILD AND ADOLESCENT MENTAL HEALTH CLINIC THAT PROVIDES MENTAL HEALTH TREATMENT TO CHILDREN AND YOUTH IN FOSTER CARE AND PREVENTIVE SERVICES WITH GRAHAM WINDHAM, AS WELL AS YOUTH IN THE HARLEM COMMUNITY. WE PROVIDE MENTAL HEALTH TREATMENT IN HARLEM, THE BRONX, AND IN BROOKLYN. GRAHAM ALSO DELIVERS HEALTH HOMES CARE MANAGEMENT SERVICES TO ANY MEDICAID ELIGIBLE CHILD WHO MEETS ANY OF THE MEDICAL NEED ASSESSMENTS UNDER CHRONIC HEALTH, COMPLEX TRAUMA, SED AND HIV/AIDS. THE PROGRAM ACTS AS THE OVERALL HEALTH ADVOCATES FOR THESE CHILDREN/FAMILIES. 46897936 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 106 0 725 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X X BASIL WEBSTER 2125296445 ONE PIERREPONT PLAZA SUITE 901 BROOKLYN NY 11201 RICHARD ROTHMAN CO-CHAIR 10.00 X X 0 0 0 KENNETH R BRYANT CO-CHAIR 10.00 X X 0 0 0 JOHN CECIL SENIOR VICE CHAIR 5.00 X X 0 0 0 GEORGIA WALL SENIOR VICE CHAIR 5.00 X X 0 0 0 GARRARD BEENEY SENIOR VICE CHAIR 5.00 X X 0 0 0 EVAN GRAYER VICE CHAIR 3.00 X X 0 0 0 MARK RUFEH VICE CHAIR 3.00 X X 0 0 0 KATE SWANN VICE CHAIR 3.00 X X 0 0 0 JENNIFER MACKESY VICE CHAIR 3.00 X X 0 0 0 JOAN HAFFENREFFER VICE CHAIR 3.00 X X 0 0 0 SALLY E DURDAN VICE CHAIR/SECRETARY 3.00 X X 0 0 0 MAX VON ZUBEN TREASURER 3.00 X X 0 0 0 HEATHER MCVEIGH ASSISTANT SECRETARY 3.00 X X 0 0 0 HENRY J CARNAGE ASSISTANT TREASURER 3.00 X X 0 0 0 ALEXANDRA ACKERMAN DIRECTOR 1.00 X 0 0 0 JACQUELINE ARTHUR DIRECTOR 1.00 X 0 0 0 JOSH BANK DIRECTOR 1.00 X 0 0 0 JUNE DWYER DIRECTOR 1.00 X 0 0 0 ONUR ERZAN DIRECTOR THRU 1.00 X 0 0 0 WILLIAM GORIN DIRECTOR 1.00 X 0 0 0 ADAM HEMLOCK DIRECTOR 1.00 X 0 0 0 DAMYN KELLY DIRECTOR 1.00 X 0 0 0 JU-HON KWEK DIRECTOR 1.00 X 0 0 0 SALIM RAMJI DIRECTOR 1.00 X 0 0 0 EYAL SHEMESH MD DIRECTOR 1.00 X 0 0 0 JOHN SARGENT DIRECTOR 1.00 X 0 0 0 DON WEISBERG DIRECTOR 1.00 X 0 0 0 KIMBERLY HARDY WATSON PRESIDENT AND CEO 35.00 X 343770 0 52072 BASIL WEBSTER CFO 35.00 X 240314 0 44677 LAVERN HARRY VP FOR PREV- ENTIVE, FOSTER CARE & ADOPTION 35.00 X 214730 0 35258 KRISTEN RAGUSA VP FOR YOUTH SUCCESS 35.00 X 208097 0 25459 SHARMEELA MEDIRATTA VP FOR HEALTH & FAMILY WELLNESS 35.00 X 186024 0 43536 BONNIE KORNBERG CHIEF DEVELOPMENT & STRATEGY OFFICER 35.00 X 195255 0 44284 NICOLE DUBOIS CHIEF HUMAN RESOURCES OFFICER 35.00 X 191536 0 27415 EDWARD FABIAN VF FOR ADMINISTRATIVE SERVICES 35.00 X 176567 0 16236 ROBERT OSWALD CHIEF TECHNOLOGY OFFICER 35.00 X 147707 0 22990 BEATA VILAR DE QUEIROS ASSOC. VP, BEHAVORIAL HEALTH SVCS 35.00 X 130104 0 13104 2034104 0 325031 17 0 1 0 WCA TECHNOLOGIES INC 1430 BROADWAY SUITE 602 NEW YORK NY 10018 INFORMATION TECHNOLOGY SERVICES 650627 ELITE INVESTIGATIONS LTD PO BOX 67 NEWARK NJ 07101 SECURITY SERVICES 555739 KINGFISHER GENERAL CONTRACTING OF NY INC 130-29 122 PLACE SOUTH OZONE NY 11420 CONSTRUCTION SERVICES 433500 CARRIERI & CARRIERI PC 9 DRIFTWOOD LANE SAINT JAMES NY 11780 LEGAL SERVICES 401719 IBS-BUILDING SERVICES CONTRACTORS INC 36-06 43RD AVENUE 2ND FLOOR LONG ISLAND CITY NY 11101 OFFICE CLEANING SERVICES 325002 16 3246120 49850252 4107659 320533 57204031 579079 579079 3966955 2166243 1800712 1800712 1800712 98000 3246120 353550 -255550 -255550 GAIN ON SALE OF PROPERTY 900099 175000 175000 MISCELLANEOUS INCOME 900099 21732 21732 196732 59525004 0 0 2320973 1681292 670542 770606 240144 25206064 22157096 2678289 370679 1146134 1000750 127914 17470 2283569 1996009 253318 34242 2807284 2342247 398065 66972 678271 488893 189378 143500 103434 40066 300808 300808 30179 30179 1104950 347191 624761 132998 865503 458224 371396 35883 953603 526973 375518 51112 2664533 1795689 811941 56903 483552 459722 23518 312 286215 71707 140179 74329 121555 7073 114482 343720 184567 148871 10282 1203149 1056428 126127 20594 FOSTER PAYMENTS 10295302 10295302 ALLOWANCES/RECREATION 1408972 1342824 66148 REPAIR AND MAINTENANCE 1274505 924939 343249 6317 ADMINISTRATIVE EXPENSES 415708 302421 98714 14573 394209 365905 26061 2243 56092577 46897936 7692632 1502009 6278397 4460729 418865 422567 20563509 25352052 225107 225107 767366 591195 10257276 7344475 2064884 2912801 17607123 17219068 812101 18886248 48737352 70069767 8704817 8572337 421272 0 275836 203836 12438724 32855432 21840649 41631605 X 22224093 22064095 4672610 6374067 26896703 28438162 48737352 70069767 X 3432427 -852381 -1038587 X X 0 1 X 1 0 X 57441319 55566500 49619057 57408356 57204031 277239263 57441319 55566500 49619057 57408356 57204031 277239263 277239263 368018 423446 429601 429987 579079 2230131 98449 26071 64353 48614 196732 434219 279903613 240588 0.99050 0.99170 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 15,895. 2019 AMOUNT: $ 26,071. 2020 AMOUNT: $ 11,329. 2021 AMOUNT: $ 48,614. 2022 AMOUNT: $ 21,732. FOOD SERVICE REVENUE - 2018 AMOUNT: $ 1,686. INSURANCE REFUND - 2018 AMOUNT: $ 38,781. RESEARCH PROJECT PARTICIPANT FEES - 2018 AMOUNT: $ 42,087. IRS REFUND - 2020 AMOUNT: $ 53,024. GAIN ON SALE OF PROPERTY - 2022 AMOUNT: $ 175,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1477811 159967 32493 4187 1601098 1787865 -274367 32289 3398 1477811 1439285 380525 28849 3096 1787865 1380920 89037 27217 3455 1439285 1323456 89144 27993 3687 1380920 0.00000 0.98986 0.01014 0 0 1482444 1217402 265042 4843712 2850582 1993130 3894480 3276491 617989 36640 36640 2912801 SECURITY DEPOSITS 254135 OTHER RECEIVABLE 111518 EMPLOYEE ADVANCES 196761 ASSET HELD FOR SALE 144900 CLIENT ADVANCES 182319 RIGHT OF USE ASSETS - OPERATING LEASES 17996615 18886248 60 DUE TO GOVERNMENTS 10863384 OPERATING LEASE LIABILITIES 19491988 LINE OF CREDIT 2500000 32855432 X 58561636 -852381 -852381 59414017 30179 80808 110987 59525004 57020177 1038587 1038587 55981590 30179 80808 110987 56092577 PART V, LINE 4: GRAHAM WINDHAM MAINTAINS ASSETS THAT ARE LIMITED IN THEIR USE BY DONOR-IMPOSED RESTRICTIONS AND RESTRICTED FOR INVESTMENT IN PERPETUITY. THE INCOME AND GAINS FROM INVESTMENT OF THESE FUNDS ARE AVAILABLE TO SUPPORT THE OPERATIONS AND VARIOUS PROGRAMS OF THE AGENCY. PART X, LINE 2: THE AGENCY RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE AGENCY HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE AGENCY IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR TAX YEARS PRIOR TO FISCAL 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: PROF. FUNDRAISING EXP. INCLUDED IN EVENT REVENUE ON FINANCIAL STATEMENTS 80,808. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON CAMPUS 1,038,587. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROF. FUNDRAISING EXP. INCLUDED IN EVENT REVENUE ON FINANCIAL STATEMENTS 80,808. X X X X X X X 1 TERESA O'DWYER 100 ELEVENTH AVE APT 14C NEW YORK NY 10011 CAMPAIGN ADVISEMENT 0 7032173 220000 6812173 CATHY MCNAMARA 1325 SIXTH AVENUE 27TH FLOOR NEW YORK NY 10019 EVENT PLANNING 0 3344120 80808 3263312 10376293 300808 10075485 NY GALA 3344120 3246120 98000 14042 157720 300 181488 3344120 3246120 98000 14042 157720 300 181488 353550 -255550 SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE AGREEMENT WITH TERESA O'DWYER PROVIDES FOR PAYMENT OF FUNDRAISING SERVICES AT $22,500 PER MONTH, REIMBURSEMENT FOR RESEARCH AT $75/HOUR, AND TRAVEL EXPENSE REIMBURSEMENTS UP TO 10 DAYS A MONTH AT $300 OR LESS. PLANNED TRAVEL OVER $300 REQUIRES PRE-APPROVAL. THE AGREEMENT WITH CATHY MCNAMARA PROVIDES FOR PAYMENT OF EVENT PLANNING SERVICES AT $80,000. THE FEE DOES NOT INCLUDE BUDGET LINE ITEMS PAID IN ADVANCE BY CMI. THE AGREEMENT ALSO PROVIDES FOR PAYMENT OF EXPENSES OF BUDGET LINE ITEMS PAID IN ADVANCE BY THE FUNDRAISER. X X X X X 0 0 0 0 0 0 0 1 0 KIMBERLY HARDY WATSON PRESIDENT AND CEO 266799 0 75000 0 1971 0 23433 0 28639 0 395842 0 0 0 BASIL WEBSTER CFO 187971 0 50000 0 2343 0 16315 0 28362 0 284991 0 0 0 LAVERN HARRY VP FOR PREV- ENTIVE, FOSTER CARE & ADOPTION 163721 0 50000 0 1009 0 15794 0 19464 0 249988 0 0 0 BONNIE KORNBERG CHIEF DEVELOPMENT & STRATEGY OFFICER 144329 0 50000 0 926 0 13860 0 30424 0 239539 0 0 0 KRISTEN RAGUSA VP FOR YOUTH SUCCESS 157150 0 50000 0 947 0 14541 0 10918 0 233556 0 0 0 SHARMEELA MEDIRATTA VP FOR HEALTH & FAMILY WELLNESS 134582 0 50000 0 1442 0 13677 0 29859 0 229560 0 0 0 NICOLE DUBOIS CHIEF HUMAN RESOURCES OFFICER 145903 0 45000 0 633 0 12323 0 15092 0 218951 0 0 0 EDWARD FABIAN VF FOR ADMINISTRATIVE SERVICES 135682 0 40000 0 885 0 12520 0 3716 0 192803 0 0 0 ROBERT OSWALD CHIEF TECHNOLOGY OFFICER 134012 0 12463 0 1232 0 10322 0 12668 0 170697 0 0 0 PART I, LINE 7 THE ORGANIZATION PROVIDED PERFORMANCE-BASED INCENTIVE AWARDS BASED ON ANNUAL PERFORMANCE EVALUATIONS BASED ON 360-EVALUATIONS FORM DIRECT REPORTS, PEERS, AND EMPLOYEES. THE COMPENSATION COMMITTEE OF THE BOARD DETERMINED AWARD AMOUNTS FOR EMPLOYEES REPORTED IN PART II. ALL AWARDS WERE INCLUDED IN THE EMPLOYEES' REPORTABLE COMPENSATION." X 13 320533 AVG. SELLING PRICE 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 FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE RETURN IS REVIEWED BY THE CFO AND A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C GRAHAM WINDHAM'S CONFLICT OF INTEREST POLICY IS APPLICABLE TO THE DIRECTORS, OFFICERS AND STAFF OF THE CORPORATION. FULL DISCLOSURE OF ANY CONFLICT BY DIRECTORS, OFFICERS AND STAFF IS REQUIRED TO BE PROVIDED TO THE BOARD OF DIRECTORS. A CONFLICT OF INTEREST STATEMENT IS SIGNED ANNUALLY. ANY DIRECTOR OR OFFICER WITH A CONFLICT OF INTEREST CANNOT VOTE ON THE MATTER AND COULD BE ASKED TO LEAVE THE MEETING WHICH CONSIDERS THE MATTER, AT THE DISCRETION OF THE CHAIR OF THE BOARD OF DIRECTORS. THE MINUTES OF THE MEETING REFLECT THE DETAILS OF THE CONFLICT OF INTEREST AND THE VARIOUS ACTIONS TAKEN. ALL EMPLOYEES MUST ADHERE TO THE GRAHAM WINDHAM EMPLOYEE HANDBOOK CONFLICT OF INTEREST GUIDELINES. FORM 990, PART VI, SECTION B, LINE 15 EVERY YEAR, THE COMPENSATION FOR THE CEO, COO, CFO AND VICE PRESIDENTS IS DETERMINED BY THE BOARD OF DIRECTORS' PERSONNEL COMMITTEE. STAFF EVALUATIONS, MARKET VALUE AND COMPARABILITY TO OTHER INDUSTRY COMPETITORS ARE KEY FACTORS IN DETERMINING COMPENSATION IN ORDER TO RETAIN THE BEST STAFF. THE COMPENSATION DECISIONS ARE DOCUMENTED IN A MEMORANDUM WHICH IS PROVIDED TO THE ORGANIZATION'S HR DEPARTMENT. THE PROCESS WAS LAST CONDUCTED IN SEPTEMBER 2022. FORM 990, PART VI, SECTION C, LINE 19 GRAHAM WINDHAM'S CONFLICT OF INTEREST POLICY, GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: LOSS ON CAMPUS -1,038,587. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT AND THE OVERSIGHT OF THE ORGANIZATION'S FINANCIAL STATEMENTS. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.