2026-08-14T12:03:20+00:00 2025-09-30 580692043 MAULDIN & JENKINS LLC 508 HAMPTON STREET 1ST FLOOR COLUMBIA SC 29201 990 2024-10-01 384190832 CENTER OF EXCELLENCE FOR EDUCATOR PREPARATION AND INNOVATION INC CENT 8542227243 PO BOX 290250 COLUMBIA SC 29229 LAMYRA SANDERS DUKES CHAIR 8542227243 2026-08-14 true true MICHELLE CHAPMAN P01263095 8037995810 2026-08-14 2024 2025-03-06 01:10:19Z LAMYRA SANDERS DUKES PO BOX 290250 COLUMBIA SC 29229 8357327 false X EPIPATHWAYS.ORG X 2021 SC PREPARE TEACHERS TO CREATE TRANSFORMATIVE EDUCATIONAL AND ECONOMIC OPPORTUNITIES FOR LASTING IMPACT IN CLASSROOMS AND COMMUNITIES. 4 4 14 3 0 5671232 5762805 4076105 2594522 0 0 9747337 8357327 2077257 0 919548 1397682 0 0 5967782 5097828 6887330 8572767 2860007 -215440 5292442 5815087 612839 1363282 4679603 4451805 X THE CENTER OF EXCELLENCE FOR EDUCATOR PREPARATION AND INNOVATION DEVELOPS AND SUSTAINS AN IN-TO-END TEACHER PIPELINE. BY UPSKILLING EDUCATORS TO LEVERAGE DATA-DRIVEN, INNOVATIVE STRATEGIES TAILORED TO EACH LEARNER, THE EPI CENTER PREPARES TEACHERS TO CREATE TRANSFORMATIVE EDUCATIONAL AND ECONOMIC OPPORTUNITIES FOR LASTING IMPACT IN CLASSROOMS AND COMMUNITIES. false false 4176950 1402003 THE REWARDING EDUCATOR ACHIEVEMENT AND PERFORMANCE (REAP) INITIATIVE IS DESIGNED TO IMPROVE EDUCATIONAL QUALITY, STRENGTHEN EDUCATOR EFFECTIVENESS, INCREASE STUDENT ACHIEVEMENT, AND ADVANCE EQUITY IN FAIRFIELD COUNTY SCHOOL DISTRICT AND GEORGETOWN COUNTY SCHOOL DISTRICT. IN OCTOBER 2024, THE EPI CENTER RECEIVED APPROXIMATELY $6.5 MILLION IN YEAR 2 FUNDING UNDER ITS THREE-YEAR, $26.7 MILLION U.S. DEPARTMENT OF EDUCATION GRANT. THE INITIATIVE SUPPORTS MORE THAN 850 EDUCATORS AND NEARLY 11,000 STUDENTS ACROSS 26 SCHOOLS IN THE TWO PARTNER DISTRICTS. THROUGH COLLABORATION WITH FAIRFIELD AND GEORGETOWN, THE CENTER IMPLEMENTS TWO INTEGRATED SERVICE TIERS. THE FIRST USES A COMPREHENSIVE, DATA-DRIVEN HUMAN CAPITAL MANAGEMENT SYSTEM TO ATTRACT, RETAIN, DEVELOP, AND REWARD EFFECTIVE EDUCATORS. THE SECOND PROVIDES RESOURCES AND SUSTAINED PROFESSIONAL DEVELOPMENT FOR TEACHERS AND SCHOOL LEADERS. TOGETHER, THE SERVICE TIERS ADDRESS TALENT MANAGEMENT, HIGH-QUALITY EDUCATOR EVALUATION, PERFORMANCE-BASED COMPENSATION, PROFESSIONAL GROWTH PATHWAYS, PRINCIPAL LEADERSHIP NETWORKS, INSTRUCTIONAL COACHING FOR NEW TEACHERS, AND EDUCATOR CAREER LADDERS. 1777683 446387 832398 PROFESSIONAL DEVELOPMENT - THIS PROGRAM FUNDS CONTINUED GROWTH OPPORTUNITIES FOR EDUCATORS AND STAFF BEYOND INITIAL PREPARATION. THIS INCLUDES WORKSHOPS, CONFERENCES, SEMINARS, AND TRAINING SESSIONS, AS WELL AS COACHING, PEER COLLABORATION, AND CERTIFICATIONS. FUNDS MAY ALSO COVER REGISTRATION, TRAVEL, OR MATERIALS. THE GOAL IS TO HELP EDUCATORS REMAIN SKILLED, INNOVATIVE, AND ALIGNED WITH EVOLVING STANDARDS AND PRACTICES. 1564314 219352 666587 EDUCATOR PREPARATION - THIS PROGRAM PROVIDES RESOURCES TO HELP ASPIRING AND CURRENT TEACHERS SUCCESSFULLY PURSUE LICENSURE. COVERED COSTS INCLUDE APPRENTICESHIPS, MENTORSHIP, PRAXIS PREPARATION AND TESTING, COURSEWORK, AND SCHOOL-BASED FIELD EXPERIENCES-ALL DESIGNED TO ENSURE EDUCATORS ARE FULLY PREPARED TO MEET LICENSURE AND ADVANCEMENT REQUIREMENTS. 251400 9515 1095537 CREDENTIALING - THIS SUB-PROGRAM SUPPORTS ALL ACTIVITIES RELATED TO AWARDING MICRO-CREDENTIALS AND RECOGNIZING ONGOING LEARNING. THIS INCLUDES FEES FOR ASSESSMENTS, TECHNOLOGY PLATFORMS, AND OFFICIAL SKILL VERIFICATIONS, AS WELL AS THE DEVELOPMENT AND MANAGEMENT OF DIGITAL BADGES OR CERTIFICATES THAT VALIDATE SPECIFIC COMPETENCIES. 251400 9515 1095537 7770347 true true false false false false false false false false true false false false true true true false false false false false false false false false false true false false false false false false false false false true false false false false false false false false false false false false true 100 0 true 14 true false false false false false false false false false false false false X 4 4 false false false false false false false true true false false false true true true true true true true true false false SC X THE ORGANZIATION 8542227243 PO BOX 290250 COLUMBIA SC 29229 JAMIE DEVINE SECRETARY 2.0 X X 0 0 0 LAMYRA SANDERS DUKES BOARD CHAIR (FROM 1/1/25) 2.0 X X 0 0 0 LARONDA JOHNSON BOARD CHAIR (TO 1/1/25) 2.0 X X 0 0 0 MAMIE SHIPPY TREASURER 2.0 X X 0 0 0 CINTHIA WOLFE DIRECTOR OF ADMINISTRATION & LEADERSHIP DEV. 40.0 X 124630 0 0 DAMARA H MITCHELL CHIEF EXECUTIVE OFFICER 25.0 X 109583 0 0 TONDALEYA GREEN JACKSON CHIEF OPERATING OFFICER 30.0 X 100000 0 0 334213 0 0 2 false false false EDUSHIFT 9536 NILE WAY ARVADA CO 80007 EVALUATOR SERVICES FOR THE REAP GRANT 492700 CATALYST INSTITUTE 306 EAGLE POINTE DRIVE COLUMBIA SC 29229 MICRO-CREDENTIAL PLATFORM ROLLOUT, LEADERSHIP TRAINING, AND STRATEGIC OPERATIONAL SUPPORT 312211 INSTITUTE OF ORGANIZATIONAL COHERENCE 2268 GARRISON STREET BROOKHAVEN GA 30319 TECHNICAL ASSISTANCE FOR THE REAP GRANT 303750 NATIONAL BOARD FOR PROFESSIONAL TEACHING STANDARDS 1525 WILSON BOULVARD ARLINGTON VA 22209 PROFESSIONAL DEVELOPMENT FOR TEACHERS 189760 THE READING LEAGUE 103 WYOMING STREET SYRACUSE NY 13204 PROFESSIONAL DEVELOPMENT FOR TEACHERS 132000 5 5762805 5762805 EDUCATIONAL SERVICE FEES 611710 1792796 1792796 FEE REIMBURSEMENT PROGRAM 611710 801726 801726 0 0 0 0 2594522 0 0 0 0 0 0 0 0 0 8357327 2594522 0 0 2077257 2077257 333883 271893 61990 941060 766341 174719 32745 25377 7368 89994 69743 20251 50729 50729 227752 227752 0 0 0 0 50153 40603 9550 44998 28840 16158 123382 55564 67818 64441 61209 3232 737482 694676 42806 268090 265573 2517 10882 10882 4525 3594 931 CONTRACT SERVICES 2586095 2543544 42551 LEARNING RESOURCES 663125 645310 17815 DUES & SUBSCRIPTIONS 221436 187843 33593 MEALS 44738 32980 11758 0 0 0 0 8572767 7770347 802420 0 3995020 4873244 274391 544699 772197 225000 0 0 207306 113945 54410 21764 43528 32646 0 0 0 25553 5292442 5815087 480072 1115209 132767 123000 0 0 125073 612839 1363282 X 4679603 4451805 4679603 4451805 5292442 5815087 X -215440 -12358 X false true true true true X 2134789 738339 5762806 8635934 0 0 0 0 2134789 738339 5762806 8635934 0 8635934 0 0 0 0 0 0 0 0 8635934 2594522 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 54410 21764 32646 32646 FEDERAL INCOME TAXES DUE TO FEDERAL GRANTOR 125073 125073 X 8357327 0 0 8357327 0 0 8357327 8572767 0 0 8572767 0 0 8572767 SCHEDULE D, PART X, LINE 2 FIN 48 (ASC 740) FOOTNOTE THE CENTER IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS GENERALLY EXEMPT FROM STATE INCOME TAXES. HOWEVER, THE CENTER IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE CENTER EVALUATES ITS UNCERTAIN TAX POSITIONS. MANAGEMENT BELIEVES THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CENTER'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES RELATED TO INCOME TAXES, IF ANY, AS A COMPONENT OF INCOME TAX EXPENSE. NONE WAS RECOGNIZED DURING THE YEARS PRESENTED. THE CENTER'S FEDERAL AND STATE INCOME TAX RETURNS FOR THE PAST THREE YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES, RESPECTIVELY. THE CENTER DOES NOT ANTICIPATE ANY MATERIAL CHANGES TO ITS UNCERTAIN TAX POSITIONS WITHIN THE NEXT TWELVE MONTHS. true VOORHEES UNIVERSITY - VNET 481 PORTER DRIVE DENMARK SC 29042 570329786 501(C)(3) 210000 V-NET (VOORHEES NETWORK FOR ENHANCED TEACHING) IS A FEDERAL TEACHER QUALITY PARTNERSHIP (TQP) GRANT THAT PREPARES AND SUPPORTS EDUCATORS TO IMPROVE TEACHING EFFECTIVENESS AND STUDENT ACHIEVEMENT IN HIGH-NEED SOUTH CAROLINA SCHOOLS. ASSISTANCE INCLUDED $35,000 LIVING WAGE STIPENDS FOR TEACHER RESIDENTS PARTICIPATING IN AN 11-MONTH RESIDENCY WHILE COMPLETING CERTIFICATION REQUIREMENTS THROUGH THE PROGRAM. GEORGETOWN COUNTY SCHOOL DISTRICT 2108 CHURCH STREET GEORGETOWN SC 29440 462979006 501(C)(3) 150000 LIVING WAGE STIPENDS TO FELLOWS FAIRFIELD COUNTY SCHOOL DISTRICT 1226 US 321 BYPASS WINNSBORO SC 29180 384033238 501(C)(3) 150000 LIVING WAGE STIPENDS TO FELLOWS ROCK HILL SCHOOL 386 EAST BLACK STREET ROCK HILL SC 29730 570862203 501(C)(3) 140000 LIVING WAGE STIPENDS TO FELLOWS ORANGEBURG COUNTY SCHOOL DISTRICT 102 FOUNDERS COURT ORANGEBURG SC 29118 571023473 501(C)(3) 105000 LIVING WAGE STIPENDS TO FELLOWS RICHLAND SCHOOL DISTRICT 2 124 RISDON WAY COLUMBIA SC 29223 570478185 501(C)(3) 70000 LIVING WAGE STIPENDS TO FELLOWS VOORHEES UNIVERSITY - CHICAGO SEED 481 PORTER DRIVE DENMARK SC 29042 570329786 501(C)(3) 12000 CHICAGO SEED (SUPPORTING EFFECTIVE EDUCATOR DEVELOPMENT) IS A U.S. DEPARTMENT OF EDUCATION SUPPORTING EFFECTIVE EDUCATOR DEVELOPMENT (SEED) GRANT THAT PROVIDES PROFESSIONAL DEVELOPMENT AND INSTRUCTIONAL TRAINING TO IMPROVE TEACHING EFFECTIVENESS AND STUDENT ACHIEVEMENT IN HIGH-NEED SCHOOLS. ASSISTANCE INCLUDED $6,000 STIPENDS FOR EDUCATORS WHO SUCCESSFULLY COMPLETED THE REQUIREMENTS FOR NATIONAL BOARD CERTIFICATION THROUGH THE PROGRAM. 7 0 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS THE CENTER EXECUTES A MEMORANDUM OF UNDERSTANDING (MOU) WITH EACH PARTICIPATING SCHOOL DISTRICT OUTLINING THE PROGRAM REQUIREMENTS AND RESPONSIBILITIES FOR VNET. LIVING WAGE STIPEND FUNDS ARE DISBURSED TO THE DISTRICT EMPLOYING THE TEACHER RESIDENT AND ARE PAID THROUGH THE DISTRICT'S NORMAL PAYROLL PROCESS. TEACHER RESIDENTS ARE MONITORED WEEKLY TO VERIFY PARTICIPATION AND COMPLETION OF REQUIRED PROGRAM DELIVERABLES. CONTINUED STIPEND PAYMENTS ARE CONTINGENT UPON MEETING ALL PROGRAM PARTICIPATION AND PERFORMANCE REQUIREMENTS; PAYMENTS ARE WITHHELD IF THESE REQUIREMENTS ARE NOT SATISFIED. PARTICIPANTS IN THE CHICAGO SEED PROGRAM ARE PAID AFTER THE COMPLETION OF ALL REQUIREMENTS TO OBTAIN NATIONAL BOARD CERTIFICATION. TOTAL LEARNING CONCEPTS TONDALEYA GREEN JACKSON IS COO OF THE REPORTING ORG AND OWNS TOTAL LEARNING CONCEPTS 40000 THE ORGANIZATION CONTRACTED WITH TOTAL LEARNING CONCEPTS FOR $40,000 TO PROVIDE INTERIM REAP IMPROVEMENT SPECIALIST AND LEARNING MANAGER SERVICES. MANAGEMENT DETERMINED THE CONTRACT REPRESENTS FAIR MARKET VALUE. DUE TO A TEMPORARY STAFF VACANCY, 100% OF THE CONTRACT VALUE ($40,000) IS ATTRIBUTABLE TO PROFESSIONAL SERVICES PERSONALLY PERFORMED BY THE CHIEF OPERATING OFFICER TO ENSURE GRANT CONTINUITY. SEE SCHEDULE L, PART V FOR ADDITIONAL DETAILS. false CATALYST INSTITUTE FOR TRANSFORMATIVE LEARNING DAMARA H. MITCHELL, CEO OF THE REPORTING ORG, OWNS CATALYST INSTITUTE FOR TRANSFORMATIVE LEARNING. 312211 THE ORGANIZATION PAID CATALYST INSTITUTE $312,211 ACROSS THREE FIXED-FEE PROFESSIONAL SERVICES CONTRACTS. MANAGEMENT DETERMINED ALL CONTRACTS REPRESENT FAIR MARKET VALUE BASED ON SCOPE, DELIVERABLES, AND MARKET COMPARISONS. APPROXIMATELY $105,221 IS ATTRIBUTABLE TO EXECUTIVELEVEL SERVICES PERSONALLY PERFORMED BY THE CEO, WITH THE REMAINING $206,990 PERFORMED BY CATALYST SUPPORT STAFF. SEE SCHEDULE L, PART V FOR A DETAILED BREAKDOWN. false SCHEDULE L, PART IV, COLUMN (D) DETAILED DESCRIPTION OF TRANSACTIONS WITH CATALYST INSTITUTE DURING THE FISCAL YEAR, THE CENTER OF EXCELLENCE ENGAGED CATALYST INSTITUTE, A COMPANY OWNED BY THE CHIEF EXECUTIVE OFFICER (CEO), FOR THREE DISTINCT FIXED-FEE PROFESSIONAL SERVICES AGREEMENTS TOTALING $312,211. MANAGEMENT EVALUATED EACH ENGAGEMENT'S SCOPE OF WORK, ANTICIPATED DELIVERABLES, SPECIALIZED EXPERTISE REQUIRED, AND MARKET COMPARISONS TO DETERMINE THAT THE OVERALL CONTRACT AMOUNTS REPRESENTED FAIR MARKET VALUE. TO ENSURE TRANSPARENCY REGARDING THE INTERESTED PERSON'S DIRECT INVOLVEMENT, MANAGEMENT PREPARED A GOOD-FAITH ALLOCATION OF THE CONTRACT VALUES AND ESTIMATED LEVEL OF EFFORT BETWEEN SERVICES PERSONALLY PERFORMED BY THE CEO AND SERVICES PERFORMED BY CATALYST SUPPORT STAFF: 1. REAP LEADERSHIP DEVELOPMENT AND COACHING ($110,000): * CEO SERVICES (20% / $22,000): EXECUTIVE LEADERSHIP COACHING, NEEDS ASSESSMENTS, AND STRATEGIC GUIDANCE (EST. 60 HOURS). * SUPPORT STAFF SERVICES (80% / $88,000): INSTRUCTIONAL MENTORING, PROFESSIONAL LEARNING, AND PROJECT COORDINATION (EST. 240 HOURS). 2. WHITE-LABEL MICRO-CREDENTIAL PLATFORM ($132,211): * CEO SERVICES (10% / $13,221): EXECUTIVE STRATEGIC ADVISORY SERVICES AND PROJECT DIRECTION (EST. 40 HOURS). * SUPPORT STAFF SERVICES (90% / $118,990): PLATFORM DESIGN, CUSTOMIZATION, DEPLOYMENT, AND ONGOING TECHNICAL SUPPORT (EST. 340 HOURS). 3. REAP GRANT ADMINISTRATION & PROGRAM OVERSIGHT ($70,000): * CEO SERVICES (100% / $70,000): DUE TO A TEMPORARY VACANCY, THE CEO PERSONALLY ASSUMED REAP PROJECT DIRECTOR RESPONSIBILITIES, PROVIDING EXECUTIVE GRANT ADMINISTRATION, PROGRAM OVERSIGHT, AND COMPLIANCE (EST. 280 HOURS). SCHEDULE L, PART IV, COLUMN (D) DETAILED DESCRIPTION OF TRANSACTION WITH TOTAL LEARNING CONCEPTS: DURING THE FISCAL YEAR, THE CENTER OF EXCELLENCE ENGAGED TOTAL LEARNING CONCEPTS, A COMPANY OWNED BY THE CHIEF OPERATING OFFICER (COO), TO PROVIDE INTERIM PROJECT LEADERSHIP FUNCTIONS. THE TOTAL FIXED-FEE CONTRACT AMOUNT WAS $40,000. MANAGEMENT EVALUATED THE SCOPE OF WORK, EXPECTED DELIVERABLES, AND SPECIALIZED EXPERTISE REQUIRED, AND DETERMINED THAT THE OVERALL CONTRACT AMOUNT REPRESENTED FAIR MARKET VALUE BASED ON MARKET COMPARISONS FOR COMPARABLE PROFESSIONAL SERVICES. DUE TO THE TEMPORARY VACANCY OF THE REAP IMPROVEMENT SPECIALIST AND LEARNING MANAGER POSITIONS, THIS CONTRACT WAS EXECUTED TO ENSURE THE CONTINUITY OF GRANT IMPLEMENTATION. MANAGEMENT PREPARED A GOOD-FAITH ESTIMATE OF THE ALLOCATION OF SERVICES AND DETERMINED THAT 100% OF THE CONTRACT VALUE AND ESTIMATED LEVEL OF EFFORT (200 TOTAL HOURS) ARE ATTRIBUTABLE TO SERVICES PERSONALLY PERFORMED BY THE COO. NO OTHER TOTAL LEARNING CONCEPTS PERSONNEL PERFORMED SERVICES UNDER THIS ENGAGEMENT. THE COO PERSONALLY PERFORMED THE FOLLOWING ACTIVITIES NECESSARY TO ACHIEVE REAP PROGRAM OBJECTIVES: * LEADERSHIP AND IMPLEMENTATION SUPPORT: 30% / $12,000 (EST. 60 HOURS) * PROFESSIONAL LEARNING COORDINATION AND PARTICIPANT SUPPORT: 25% / $10,000 (EST. 50 HOURS) * PROGRAM ADMINISTRATION AND DOCUMENTATION: 20% / $8,000 (EST. 40 HOURS) * STAKEHOLDER COLLABORATION AND COMMUNICATIONS: 15% / $6,000 (EST. 30 HOURS) * CONTINUOUS IMPROVEMENT AND OPERATIONAL SUPPORT: 10% / $4,000 (EST. 20 HOURS) FORM 990, PART III, LINE 4A-4C DESCRIPTION OF PROGRAM SERVICES (EXPENSES $ 251,400 INCLUDING GRANTS OF $ 9,515)(REVENUE $ 1,095,537) CREDENTIALING - THIS SUB-PROGRAM SUPPORTS ALL ACTIVITIES RELATED TO AWARDING MICRO-CREDENTIALS AND RECOGNIZING ONGOING LEARNING. THIS INCLUDES FEES FOR ASSESSMENTS, TECHNOLOGY PLATFORMS, AND OFFICIAL SKILL VERIFICATIONS, AS WELL AS THE DEVELOPMENT AND MANAGEMENT OF DIGITAL BADGES OR CERTIFICATES THAT VALIDATE SPECIFIC COMPETENCIES. FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE IT IS FILED. THE ORGANIZATION STRIVES TO PRESENT THE COMPLETED FORM 990 AT A REGULARLY SCHEDULED BOARD MEETING PRIOR TO THE FILING DEADLINE. IF THE RETURN IS FINALIZED AFTER THE SCHEDULED MEETING, A SPECIAL BOARD MEETING MAY BE CONVENED, OR THE FORM 990 MAY BE DISTRIBUTED ELECTRONICALLY TO THE BOARD FOR REVIEW, DISCUSSION, QUESTIONS, AND APPROVAL BEFORE FILING. FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST POLICY AT THE BEGINNING OF EACH PROGRAMMATIC YEAR, ALL EMPLOYEES, CONTRACTORS, CONSULTANTS, AND BOARD MEMBERS ARE REQUIRED TO COMPLETE AND SUBMIT A CONFLICT OF INTEREST DISCLOSURE FORM. THE DISCLOSURE PROCESS IS DESIGNED TO IDENTIFY ANY ACTUAL, POTENTIAL, OR PERCEIVED CONFLICTS OF INTEREST THAT COULD AFFECT, OR APPEAR TO AFFECT, AN INDIVIDUAL'S ABILITY TO ACT IN THE BEST INTERESTS OF THE ORGANIZATION. THE BOARD REVIEWED AND APPROVED AN AFFILIATE AGREEMENT AT ITS MAY 30, 2025 MEETING THAT DISCLOSED THE RELATIONSHIP BETWEEN CATALYST INSTITUTE AND THE EPI CENTER. THE INTERESTED OFFICER DID NOT PARTICIPATE IN THE BOARD'S DELIBERATION OR APPROVAL OF THE MATTER. WHEN A POTENTIAL CONFLICT OR THE APPEARANCE OF A CONFLICT IS IDENTIFIED, THE INDIVIDUAL IS REQUIRED TO PARTICIPATE IN A FOLLOW-UP REVIEW TO PROVIDE ADDITIONAL INFORMATION REGARDING THE NATURE AND SCOPE OF THE RELATIONSHIP OR ACTIVITY. EMPLOYEES AND AFFILIATES ARE REQUIRED TO UPDATE THEIR DISCLOSURES THROUGHOUT THE YEAR IF CIRCUMSTANCES CHANGE. FAILURE TO DISCLOSE ACTUAL, POTENTIAL, OR PERCEIVED CONFLICTS OF INTEREST MAY RESULT IN CORRECTIVE ACTION CONSISTENT WITH ORGANIZATIONAL POLICY. FORM 990, PART VI, LINE 15A PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL EPI CONDUCTS PERIODIC COMPENSATION REVIEWS TO ENSURE EMPLOYEE AND CONTRACTOR COMPENSATION REMAINS REASONABLE, COMPETITIVE, AND ALIGNED WITH ORGANIZATIONAL NEEDS, FUNDING AVAILABILITY, AND APPLICABLE REGULATORY REQUIREMENTS. COMPENSATION REVIEWS MAY INCLUDE AN ANALYSIS OF POSITION RESPONSIBILITIES, MARKET BENCHMARKS, SALARY SURVEYS, COMPARABLE ORGANIZATIONAL DATA, INTERNAL EQUITY CONSIDERATIONS, AND COMPA-RATIO ASSESSMENTS. AS PART OF THE REVIEW PROCESS, JOB DESCRIPTIONS ARE EVALUATED AND UPDATED AS NECESSARY TO REFLECT CURRENT DUTIES AND ORGANIZATIONAL RESPONSIBILITIES. COMPENSATION DATA FOR EMPLOYEES ARE COMPARED AGAINST RELEVANT MARKET BENCHMARKS TO ASSESS COMPETITIVENESS AND ALIGNMENT WITH INDUSTRY STANDARDS. FOR PART-TIME EMPLOYEES, COMPENSATION MAY BE ANNUALIZED FOR BENCHMARKING PURPOSES TO FACILITATE COMPARISON WITH FULL-TIME MARKET DATA. INDEPENDENT CONTRACTOR COMPENSATION IS REVIEWED SEPARATELY FROM EMPLOYEE COMPENSATION AND IS EVALUATED BASED ON SCOPE OF WORK, SPECIALIZED EXPERTISE, MARKET RATES, DELIVERABLES, AND ANTICIPATED LEVEL OF EFFORT. CONTRACTOR COMPENSATION ANALYSES MAY UTILIZE MARKET DATA AND COMPARABLE SERVICE RATES TO SUPPORT REASONABLENESS DETERMINATIONS. COMPENSATION RECOMMENDATIONS ARE REVIEWED BY EPI LEADERSHIP AND, WHERE REQUIRED, THE BOARD OF DIRECTORS OR DESIGNATED COMMITTEE. FINAL COMPENSATION DECISIONS CONSIDER MARKET COMPETITIVENESS, ORGANIZATIONAL SUSTAINABILITY, AVAILABLE FUNDING, PERFORMANCE EXPECTATIONS, AND COMPLIANCE WITH APPLICABLE FEDERAL, STATE, AND ORGANIZATIONAL REQUIREMENTS. FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC THE ORGANIZATION MAKES AVAILABLE UPON REQUEST TO GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS. FORM 990, PART IX, LINE 17 DESCRIPTION OF TRAVEL EXPENSE TRAVEL EXPENSES PRIMARILY RELATE TO THE IMPLEMENTATION OF THE CENTER'S EDUCATOR PREPARATION, PROFESSIONAL DEVELOPMENT, LEADERSHIP DEVELOPMENT, TECHNICAL ASSISTANCE, AND GRANT-FUNDED PROGRAM ACTIVITIES. COSTS INCLUDE AIRFARE, LODGING, CONFERENCE REGISTRATIONS, PARTICIPANT ACCOMMODATIONS, AND TRAVEL REIMBURSEMENTS ASSOCIATED WITH TRAINING, CONFERENCES, PROJECT MEETINGS, AND OTHER PROGRAM ACTIVITIES. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES PRIOR PERIOD AUDIT ADJUSTMENT - -12358; TOTAL - -12358;