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        <ExplanationTxt>Program Service Expenses 60,529, Grants and allocations 0, Revenue 0 Wisconsin Special Education Mediation System WSEMS Partner with CESA 7 and Burns Mediation Services to administer special education mediation system for the Wisconsin Department of Public Instruction and provide training on the system.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>Conflict of Interest The organization regularly and consistently monitors and enforces compliance with the agency conflict of interest policy. All board members must annually read the board policy and sign a form confirming their understanding of the policy and must also disclose any real or potential conflicts. The board president routinely checks for possible conflicts at meetings and reminds the board members about the need for disclosure of any new conflicts as they arise.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>Officer Compensation The board worked with the Executive Director to develop the WI FACETS Compensation Program rationale and Wage and Salary Guidelines. The Compensation Program serves as the base philosophy for employeee/employer understanding of pay issues. The WI FACETS Compensation Program aims to establish its overall competitive target to the greatest extent possible to reflect an attractive level in relation to the labor market. Comparability data external market wage surveys are secured by the Executive Director. National market information is obtained from surveys of the other US Dept of Education/Office of Special Education Programs funded parent centers and Regional Parent TA Centers. WI FACETS Board Personnel/Finance Committee evaluates the Executive Director, Salary is set within the agency operating budget and the Compensation Programs Wage and Salary Guidelines. The Executive Director evaluates and sets the salary for project staff.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>All board members are provided with a copy of the completed 990 prior to filing. Board members were given time to review the 990 and then a teleconference took place wherein members could call in to ask questions, get clarifications or suggest necessary edits. The President of the Board signed the final version and only then was the 990 submitted.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>WI FACETS form 990s are available on Guidestar and at the WI FACETS office. Governing documents, including the Conflict of Interst Policy, are in the Board Policies Procedures binder located in the Executive Directors office. The binder is available for public review upon request. WI FACETS policies and 990s are often shared with other parent centers to assist with their policy development and reporting requirements. Financial statements are provided at least quarterly to the Board of Directors. Fiscal year end binders of Board minutes and financial statements are maintained electronically and can be converted to paper format easily so that the public may review them at any time. Conflict of interest statements, governing documents and financial statements are included in funding applications to public entities when requested.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Fees for Services Other Other fee for services are for consulting services, board and program training, design services, and presenter fees.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Prior Period Adjustment During the year ended June 30, 2023, management determined that certain accounts receivable, accrued liabilities, and deferred revenue balances were misstated in the prior year. On the June 30, 2022 statement of financial position previously reported, accounts receivable were overstated by 104,769, accrued liabilities were overstated by 16,578, and deferred revenue was overstated by 183,668. The net effect was to restate and increase the beginning net assets without donor restrictions as of June 30, 2022 by 95,477.</ExplanationTxt>
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