2025-05-13T21:03:57-05:00 2024-06-30 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2023-07-01 132926426 GRAHAM WINDHAM GRAH 2125296445 ONE PIERREPONT PLAZA SUITE 901 BROOKLYN NY 11201 BASIL WEBSTER CFO 2125296445 2025-05-13 1 1 EVA MRUK P00543254 2122862600 2025-05-13 2023 2025-03-06 01:10:19Z KIMBERLY HARDY WATSON ONE PIERREPONT PLAZA SUITE 901 BROOKLYN NY 11201 61028664 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. 30 30 774 452 0 0 57204031 59756836 0 0 2379791 726986 -58818 -138906 59525004 60344916 0 0 0 0 33124343 39101155 300808 85922 1118545 22667426 24655199 56092577 63842276 3432427 -3497360 70069767 61871905 41631605 36481312 28438162 25390593 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 36612839 0 0 OUR FOSTER CARE PROGRAM PROVIDED CASE PLANNING TO 1165 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 97 CHILDREN WITH THEIR FAMILIES, AND COMPLETED 95 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, 761 FAMILIES RECEIVED IN-HOME PREVENTIVE CASE PLANNING TO HELP THEM SAFELY CARE FOR THEIR CHILDREN AND KEEP THEIR FAMILIES TOGETHER AND STABLE. 98% OF THE FAMILIES THAT GRADUATED FROM OUR PREVENTIVE PROGRAM REMAINED TOGETHER. 8971377 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 FY2024, WE SERVED 193 PARENTS THROUGH DIRECT COACHING, PARENTING JOURNEY ABD DEVELOPMENTAL PLAYGROUPS.OUR GRAHAM SLAM COACHING PROGRAM HELPS OLDER YOUTH AND YOUNG ADULTS 16 TO 24 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 FY2024, 360 YOUNG PEOPLE PARTICIPATED IN THE GRAHAM SLAM PROGRAM. THIS PROGRAM HAS DEMONSTRATED STRONG RESULTS WITH 168 OF 21 YEAR OLDS IN GRAHAM SLAM HAVING GRADUATED HIGH SCHOOL, COMPARED WITH 20% 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 2,419 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 FY2024, WE SERVED 3,000 COMMUNITY MEMBERS. 7440459 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. 53024675 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 1 105 0 774 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 30 30 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 JACQUELINE ARTHUR VICE CHAIR 3.00 X X 0 0 0 JENNIFER MACKESY VICE CHAIR 3.00 X X 0 0 0 KATE SWANN VICE CHAIR 3.00 X X 0 0 0 MAX VON ZUBEN VICE CHAIR/TREASURER 3.00 X X 0 0 0 HENRY J CARNAGE ASSISTANT TREASURER 3.00 X X 0 0 0 SALLY E DURDAN SECRETARY 3.00 X X 0 0 0 HEATHER MCVEIGH ASSISTANT SECRETARY 3.00 X X 0 0 0 ALEXANDRA ACKERMAN 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 WILLIAM GORIN DIRECTOR 1.00 X 0 0 0 EVAN GRAYER DIRECTOR 1.00 X 0 0 0 JOAN HAFFENREFFER 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 BARBARA MARCUS DIRECTOR 1.00 X 0 0 0 SALIM RAMJI DIRECTOR 1.00 X 0 0 0 MARK RUFEH DIRECTOR 1.00 X 0 0 0 JOHN SARGENT DIRECTOR 1.00 X 0 0 0 EYAL SHEMESH MD DIRECTOR 1.00 X 0 0 0 INDIA SNEED-WILLIAMS DIRECTOR 1.00 X 0 0 0 KELLY SULLIVAN DIRECTOR 1.00 X 0 0 0 NOGIE UDEVBULU 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 372105 0 48828 BASIL WEBSTER CFO 35.00 X 258960 0 42105 LAVERN HARRY VP FOR PREV- ENTIVE, FOSTER CARE & ADOPTION 35.00 X 245272 0 33440 KRISTEN RAGUSA VP FOR YOUTH SUCCESS 35.00 X 231407 0 25173 SHARMEELA MEDIRATTA VP FOR HEALTH & FAMILY WELLNESS 35.00 X 226602 0 42082 BONNIE KORNBERG CHIEF DEVELOPMENT & STRATEGY OFFICER 35.00 X 215289 0 42248 NICOLE DUBOIS CHIEF HUMAN RESOURCES OFFICER 35.00 X 232578 0 13507 EDWARD FABIAN VF FOR ADMINISTRATIVE SERVICES 35.00 X 221417 0 15141 KEVIN TAYLOR CHIEF DEVELOPMENT OFFICER 35.00 X 134700 0 11846 PATRICK E GERMAIN CHIEF PERFORMANCE OFFICER 35.00 X 168114 0 11477 2306444 0 285847 32 0 1 0 7SECURE LLC PO BOX 173 ISLIP NY 11751 SECURITY SERVICES 368390 JAMES CORTAZZO ESQ PO BOX 207 MINEOLA NY 11501 LEGAL SERVICES 260797 MARK NELSON 160 BRYANT AVENUE APARTMENT 3G BRONX NY 10474 INTERIOR DESIGN SERVICES 163295 PKF O'CONNOR DAVIES 245 PARK AVENUE NEW YORK NY 10167 ACCOUNTING SERVICES 127920 TERESA O'DWYER 100 11TH AVENUE APARTMENT 14B NEW YORK NY 10011 FUNDRAISING SERVICES 120000 17 1779768 55085611 2891457 499448 59756836 618595 618595 531357 422966 108391 108391 108391 98600 1779768 260782 -162182 -162182 MISCELLANEOUS INCOME 900099 23276 23276 23276 60344916 0 0 588080 1466005 682442 783563 30328068 25734746 3989920 603402 1240997 1049373 166618 25006 2846712 2407140 382210 57362 3219373 2628953 523739 66681 594031 358180 235851 146375 88259 58116 85922 85922 31795 31795 1148598 337929 772365 38304 906679 513236 348349 45094 1314649 633036 671345 10268 3008040 2169830 783180 55030 518350 493340 22399 2611 231404 74664 140361 16379 194322 6429 187893 444504 275234 158637 10633 1353068 1154510 179295 19263 FOSTER PAYMENTS 11546201 11546201 ALLOWANCES/RECREATION 1437400 1372537 250 64613 REPAIR AND MAINTENANCE 996367 829970 160247 6150 ADMINISTRATIVE EXPENSES 337732 257033 72266 8433 445684 411633 30657 3394 63842276 53024675 9699056 1118545 4460729 2394863 422567 422567 25352052 17109724 225107 1141324 591195 449246 11255833 7788982 2912801 3466851 17219068 19510674 18886248 17376656 70069767 61871905 8572337 7847158 203836 131836 32855432 28502318 41631605 36481312 X 22064095 20842497 6374067 4548096 28438162 25390593 70069767 61871905 X -3497360 1745490 -1295699 X X 0 1 X 1 0 X 55566500 49619057 57408356 57204031 59756836 279554780 55566500 49619057 57408356 57204031 59756836 279554780 279554780 423446 429601 429987 579079 618595 2480708 26071 64353 48614 196732 23276 359046 282394534 144942 0.98990 0.99050 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 26,071. 2020 AMOUNT: $ 11,329. 2021 AMOUNT: $ 48,614. 2022 AMOUNT: $ 21,732. 2023 AMOUNT: $ 23,276. IRS REFUND - 2020 AMOUNT: $ 53,024. GAIN ON SALE OF PROPERTY - 2022 AMOUNT: $ 175,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1601098 229509 38971 3331 1788305 1477811 159967 32493 4187 1601098 1787865 -274367 32289 3398 1477811 1439285 380525 28849 3096 1787865 1380920 89037 27217 3455 1439285 0.00000 0.98992 0.01008 0 0 1482444 1300027 182417 4849736 3041599 1808137 3940572 3447356 493216 983081 983081 3466851 SECURITY DEPOSITS 226978 OTHER RECEIVABLE 28172 EMPLOYEE ADVANCES 243743 ASSET HELD FOR SALE 144900 CLIENT ADVANCES 198632 RIGHT OF USE ASSETS - OPERATING LEASES 16534231 17376656 60 DUE TO GOVERNMENTS 8809564 OPERATING LEASE LIABILITIES 18057947 LINE OF CREDIT 1634747 28502318 X 61972690 1745490 1745490 60227200 31795 85921 117716 60344916 65020259 1295699 1295699 63724560 31795 85921 117716 63842276 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 2021. PART XI, LINE 4B - OTHER ADJUSTMENTS: PROF. FUNDRAISING EXP. INCLUDED IN EVENT REVENUE ON FINANCIAL STATEMENTS 85,921. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON CAMPUS 1,295,699. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROF. FUNDRAISING EXP. INCLUDED IN EVENT REVENUE ON FINANCIAL STATEMENTS 85,921. X X X X X X X 1 CATHY MCNAMARA 1325 SIXTH AVENUE 27TH FLOOR NEW YORK NY 10019 EVENT PLANNING 0 1878368 85922 1792446 1878368 85922 1792446 NY GALA 1878368 1779768 98600 29831 145799 11965 73187 1878368 1779768 98600 29831 145799 11965 73187 260782 -162182 SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE AGREEMENT WITH CATHY MCNAMARA PROVIDES FOR PAYMENT OF EVENT PLANNING SERVICES AT $85,000. THIS FEE INCLUDES THE COSTS ASSOCIATED WITH CMI'S EVENT PRODUCERS AND ADDITIONAL SUPPORT AND ADMINISTRATIVE STAFF. THE FEE DOES NOT COVER CERTAIN BUDGET LINE ITEMS INCURRED IN ADVANCE BY CMI, SUCH AS MESSENGERS, COPIES, AND FEDEX SERVICES, WHICH ARE CATEGORIZED SEPARATELY UNDER BUDGET LINE ITEMS. EXPENSES OF $922 WERE INCURRED FOR SUCH EXPENSES. X X X X X 0 0 0 0 0 0 0 1 0 KIMBERLY HARDY WATSON PRESIDENT AND CEO 321502 0 48000 0 2603 0 25117 0 23711 0 420933 0 0 0 BASIL WEBSTER CFO 226831 0 28000 0 4129 0 17480 0 24625 0 301065 0 0 0 LAVERN HARRY VP FOR PREV- ENTIVE, FOSTER CARE & ADOPTION 219240 0 25000 0 1032 0 16556 0 16884 0 278712 0 0 0 SHARMEELA MEDIRATTA VP FOR HEALTH & FAMILY WELLNESS 202900 0 22198 0 1504 0 15296 0 26786 0 268684 0 0 0 BONNIE KORNBERG CHIEF DEVELOPMENT & STRATEGY OFFICER 191843 0 22500 0 946 0 14532 0 27716 0 257537 0 0 0 KRISTEN RAGUSA VP FOR YOUTH SUCCESS 210434 0 20000 0 973 0 15620 0 9553 0 256580 0 0 0 NICOLE DUBOIS CHIEF HUMAN RESOURCES OFFICER 211943 0 20000 0 635 0 13373 0 134 0 246085 0 0 0 EDWARD FABIAN VF FOR ADMINISTRATIVE SERVICES 200061 0 20000 0 1356 0 14946 0 195 0 236558 0 0 0 PATRICK E GERMAIN CHIEF PERFORMANCE OFFICER 157675 0 10000 0 439 0 11348 0 129 0 179591 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 11 499448 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 PRESIDENT/CEO, 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 2023. 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 -1,295,699. 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.