2026-05-14T10:31:37-05:00 2025-06-30 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 9TH FLOOR NEW YORK NY 100172013 990 2024-07-01 900763840 CHILDREN'S AID COLLEGE PREP CHARTER SCHOOL CHIL 3478719002 117 W 124TH STREET NEW YORK NY 10027 DREMA BROWN HEAD OF SCHOOL 3478719002 2026-05-14 1 1 SCOTT THOMPSETT P00741490 2125990100 2024 2025-03-06 01:10:19Z DREMA BROWN 117 W 124TH STREET NEW YORK NY 10027 16851345 0 X WWW.CACPCS.ORG X 2011 NY PREPARE ELEMENTARY & MIDDLE SCHOOL STUDENTS FOR SUCCESS IN HIGH SCHOOL, COLLEGE & LIFE. 9 9 111 8 0 0 883685 1444606 15390620 15358925 46874 45626 39208 2188 16360387 16851345 0 0 0 0 10308536 10696395 0 0 9446 7050213 6828467 17358749 17524862 -998362 -673517 3288611 2182721 2464980 2032607 823631 150114 X SEE SCHEDULE O 0 0 16332968 0 15358925 SEE SCHEDULE O 16332968 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 17 0 1 111 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X EZRA MILLER CFO 2129494800 117 W 124TH STREET NEW YORK NY 10027 MICHELLE DE LONG BOARD CHAIR 5.00 0.00 X X 0 0 0 BETH LEVENTHAL VICE CHAIR 5.00 0.00 X X 0 0 0 MICHELLE RUMPH TREASURER 5.00 0.00 X X 0 0 0 NINA BERSHADKER SECRETARY 5.00 0.00 X X 0 0 0 PHOEBE BOYER TRUSTEE 5.00 0.00 X 0 0 0 SANDRA ESCAMILLA TRUSTEE 5.00 0.00 X 0 0 0 JANE GOLDMAN TRUSTEE 5.00 0.00 X 0 0 0 LOLITA JACKSON UNTIL 32025 TRUSTEE 5.00 0.00 X 0 0 0 ANITA VELAZQUEZ TRUSTEE 5.00 0.00 X 0 0 0 DREMA BROWN HEAD OF SCHOOL 40.00 0.00 X 221279 0 10853 CASEY VIER PRINCIPAL 40.00 0.00 X 206628 0 33959 ROBIN FLESHMAN MIDDLE SCHOOL PRINCIPAL 40.00 0.00 X 203729 0 16776 LERON BARRINO UNTIL 22025 DEAN OF STUDENTS 40.00 0.00 X 159098 0 16602 MEENU JAGTIANI ACADEMIC DEAN FOR MIDDLE SCHOOL 40.00 0.00 X 184514 0 0 JOANNA OZORIA ELEMENTARY SCHOOL 40.00 0.00 X 165213 0 13640 1140461 0 91830 25 0 1 1 QUAD-C LE HOLDINGS LLC PO BOX 18228 PALATINE IL 600558228 STAFFING 315555 NEW HORIZON COMMUNICATIONS CORP PO BOX 981073 BOSTON MA 022981073 BUSINESS TELECOMMUNICATIONS 107908 3 1444606 1444606 NYC DEPT OF EDUCATION 611600 12744027 12744027 GOV'T SUBSIDIZED RENT 611600 1199324 1199324 STATE & LOCAL GOV'T 611600 765166 765166 FEDERAL TITLE 1 & IDEA 611600 650408 650408 15358925 45626 45626 REFUNDS 900099 2188 2188 2188 16851345 15358925 0 47814 209532 209532 8593279 8593279 117581 117581 1102559 1102559 673444 673444 2785871 1701251 1084620 58594 58594 432026 432026 53028 53028 92169 92169 2109322 2109322 58867 58867 140489 140489 SUPPLIES 567495 547713 19782 REPAIRS AND MAINTENANCE 168801 168801 STUDENT SERVICES 148370 131212 17158 RECRUITMENT 68491 68491 144944 133204 2294 9446 17524862 16332968 1182448 9446 500 500 1621178 972063 1309215 1053539 270803 61620 1005118 910119 86915 94999 3288611 2182721 1326801 1490546 213920 260690 924259 281371 2464980 2032607 X 573631 150114 250000 0 823631 150114 3288611 2182721 -673517 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 57569 57569 0 947549 852550 94999 94999 DUE TO AFFILIATED PARTY 281371 281371 X 17275040 423695 423695 16851345 0 16851345 17948557 423695 423695 17524862 0 17524862 PART X, LINE 2: THE CHARTER SCHOOL FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. THE CHARTER SCHOOL IS EXEMPT FROM FEDERAL INCOME TAX UNDER THE CODE SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. THE CHARTER SCHOOL HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE CHARTER SCHOOL HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 A CHARTER SCHOOL SHALL NOT DISCRIMINATE AGAINST OR LIMIT THE ADMISSION OF ANY STUDENT ON ANY UNLAWFUL BASIS, INCLUDING THE BASIS OF ETHNICITY, GENDER, DISABILITY, INTELLECTUAL ABILITY, MEASURES OF ACHIEVEMENT OR APTITUDE, ATHLETIC ABILITY, RACE, CREED, NATIONAL ORIGIN, RELIGION OR ANCESTRY. A SCHOOL MAY NOT REQUIRE ANY ACTION BY A STUDENT OR FAMILY (SUCH AS AN ADMISSIONS TEST, INTERVIEW, ESSAY, ATTENDANCE AT AN INFORMATION SESSION, ETC) IN ORDER FOR AN APPLICANT TO EITHER RECEIVE OR SUBMIT AN APPLICATION FOR ADMISSION TO THAT SCHOOL. HOWEVER, THE CHILDREN'S AID COLLEGE PREP CHARTER SCHOOL PROVIDES AN ACADEMIC PROGRAM SPECIFICALLY DESIGNED FOR CHILDREN AND FAMILIES WHO FACE BARRIERS TO LEARNING SUCH AS INCOME INEQUITY, CHRONIC ABSENTEEISM, HOUSING INSTABILITY, AND LACK OF ACCESS TO HIGH-QUALITY HEALTHCARE SERVICES AND AFTER SCHOOL PROGRAMS. THESE PREFERENCES HAVE BEEN APPROVED BY THE SCHOOL'S AUTHORIZER AND ARE PERMISSIBLE. SCHEDULE E, PART I, LINE 6 CHILDREN'S AID COLLEGE PREP CHARTER SCHOOL RECEIVES GOVERNMENTAL ASSISTANCE FROM TITLE I, TITLE II, TITLE IV, IDEA, THE NEW YORK STATE EDUCATION DEPARTMENTS'S STRONGER CONNECTIONS GRANT PROGRAM AND THE NEW YORK CITY DEPARTMENT OF EDUCATION. LINE 3 CONTINUED - THE ORGANIZATION HAS ADOPTED AND MAINTAINS A WRITTEN NONDISCRIMINATION POLICY CONSISTENT WITH FEDERAL AND STATE LAW (THE "DIGNITY ACT POLICY"). THE POLICY IS CURRENTLY POSTED ON THE RESOURCES PAGE OF THE SCHOOL'S WEBSITE (HTTPS://WWW.CACPCS.ORG/OUR-SCHOOL/RESOURCES). IN ADDITION, THE NONDISCRIMINATION POLICY IS COMMUNICATED INTERNALLY TO EMPLOYEES. STAFF MEMBERS RECEIVE THE POLICY AS PART OF NEWHIRE ORIENTATION AND ARE PROVIDED THE POLICY ANNUALLY THROUGH THE EMPLOYEE HANDBOOK. X 0 0 0 0 0 0 0 0 0 CASEY VIER PRINCIPAL 206628 0 0 0 0 0 1316 0 32643 0 240587 0 0 0 DREMA BROWN HEAD OF SCHOOL 221279 0 0 0 0 0 0 0 10853 0 232132 0 0 0 ROBIN FLESHMAN MIDDLE SCHOOL PRINCIPAL 203729 0 0 0 0 0 3760 0 13016 0 220505 0 0 0 MEENU JAGTIANI ACADEMIC DEAN FOR MIDDLE SCHOOL 184514 0 0 0 0 0 0 0 0 0 184514 0 0 0 JOANNA OZORIA ELEMENTARY SCHOOL 165213 0 0 0 0 0 0 0 13640 0 178853 0 0 0 LERON BARRINO UNTIL 22025 DEAN OF STUDENTS 159098 0 0 0 0 0 3155 0 13447 0 175700 0 0 0 FORM 990, PART VII & SCHEDULE J, PART I THE COMPENSATION AMOUNTS REPORTED ON FORM 990, PART VII AND SCHEDULE J INCLUDE COMPENSATION ALLOCATED BETWEEN UNRELATED AFFILIATES. DURING THE TAX YEAR, COMPENSATION COSTS WERE ALLOCATED BASED ON TIME AND SERVICES PROVIDED, WITH 90% ALLOCATED TO THE CHARTER SCHOOL AND 10% ALLOCATED TO THE CHILDREN'S AID SOCIETY. THE PORTION OF COMPENSATION ALLOCATED TO THE CHARTER SCHOOL DURING FISCAL YEAR 2025 HAS BEEN INCLUDED ON PART IX. FORM 990, PART III, LINE 1 CHILDREN'S AID COLLEGE PREP CHARTER SCHOOL IS A CHILDREN'S AID COMMUNITY SCHOOL WHOSE MISSION IS TO PREPARE ELEMENTARY AND MIDDLE SCHOOL STUDENTS FOR SUCCESS IN HIGH SCHOOL, COLLEGE, AND LIFE BY PROVIDING THEM WITH A RIGOROUS INSTRUCTIONAL EXPERIENCE; ADDRESSING THEIR PHYSICAL,EMOTIONAL, AND SOCIAL NEEDS WHILE, FOSTERING A SENSE OF PRIDE AND HOPE; AND SERVING AS A SAFE AND ENGAGING COMMUNITY HUB. FORM 990, PART III, LINE 4A THE VISION OF THE CHILDREN'S AID COLLEGE PREP CHARTER SCHOOL IS TO ENSURE THAT ALL CHILDREN HAVE THE OPPORTUNITY TO ACHIEVE THE AMERICAN DREAM. BY FOSTERING EACH CHILD'S HOLISTIC DEVELOPMENT EARLY IN THEIR ACADEMIC CAREERS, AND BY PROMOTING LEARNING AND COGNITIVE DEVELOPMENT, SOCIAL AND EMOTIONAL SKILLS DEVELOPMENT, AND HEALTH AND WELLNESS SUPPORTED BY MEANINGFUL PARENT OR CAREGIVER ENGAGEMENT, THE CHILDREN'S AID COLLEGE PREP CHARTER SCHOOL WILL PUT ITS STUDENTS ON THE PATH TO COLLEGE SUCCESS. WE BELIEVE THAT COLLEGE GRADUATION WILL PROVIDE OUR STUDENTS THE BEST OPPORTUNITIES TO LIVE THE LIFE OF THEIR DREAMS. WE USE A RESEARCH-BASED COMPREHENSIVE APPROACH DESIGNED TO IMPROVE STUDENT OUTCOMES AND FOSTER HIGH ACADEMIC ACHIEVEMENT, WHICH UNDERPINS OUR WHOLE CHILD APPROACH TO EDUCATION. OUR FRAMEWORK: STRATEGIC TEACHERS AND PROFESSIONAL DEVELOPMENT: OUR SCHOOL'S PROFESSIONAL CULTURE IS ONE OF COLLABORATIVE LEARNING AND SUPPORT, WHICH FACILITATES THE DEVELOPMENT OF OUR TEACHERS' EXPERTISE IN STRATEGIC INSTRUCTION AS THEY WORK TOGETHER TO MASTER NEW STRATEGIES AND REFINE THEIR PRACTICE. CACPCS PRIORITIZES A RIGOROUS CLASSROOM ENVIRONMENT, CO-TEACHING, AN EXTENDED SCHOOL DAY AND SCHOOL YEAR, AFTERSCHOOL, SUMMER CAMP, ENRICHMENT OPPORTUNITIES, AND COMPREHENSIVE STUDENT SUPPORTS SUCH AS MENTAL AND SOCIAL-EMOTIONAL WELL-BEING SERVICES, PARENT ENGAGEMENT, SUPPORT FOR FAMILIES, AND MEDICAL, DENTAL AND VISION SERVICES THROUGH CHILDREN'S AID OR OTHER COMMUNITY-BASED ORGANIZATIONS. DEEPER LEARNING: CURRICULUM AND ASSESSMENT OUR RIGOROUS CURRICULUM IS ALIGNED WITH NEW YORK STATE'S NEXT GENERATION LEARNING STANDARDS, AND IS DESIGNED TO PROMOTE HIGHER-ORDER THINKING, CONTENT MASTERY, AND THE TRANSFERENCE OF LEARNING. TEACHERS, WITH THE GUIDANCE OF SCHOOL LEADERSHIP AND SUPPORT OF THEIR COLLEAGUES, REFLECT ON AND IDENTIFY THE KEY CONCEPTS THEY WANT STUDENTS TO UNDERSTAND AND DETERMINE THE EVIDENCE THEY WILL USE TO MEASURE THE EXTENT TO WHICH STUDENTS ARE MASTERING THE DESIRED KNOWLEDGE AND SKILLS. LESSON PLANS INCORPORATE FIVE EPISODES OF EFFECTIVE INSTRUCTION: 1) PREPARING STUDENTS FOR NEW LEARNING; 2) PRESENTING NEW LEARNING; 3) DEEPENING AND REINFORCING NEW LEARNING; 4) APPLYING LEARNING; AND 5) REFLECTING ON AND CELEBRATING NEW LEARNING. CO-TEACHING: CACPCS LEVERAGES THE STRENGTHS OF THE THOUGHTFUL CLASSROOM INSTRUCTIONAL FRAMEWORK WITH A CO-TEACHING STAFFING STRUCTURE CONSISTING OF TWO TEACHERS ASSIGNED TO EACH CLASS. CO-TEACHING PROVIDES OUR STUDENTS WITH NUMEROUS OPPORTUNITIES FOR SMALL GROUP AND INDIVIDUAL SUPPORT DURING THE SCHOOL DAY WHICH IS PARTICULARLY SUPPORTIVE OF VERY YOUNG STUDENTS, STUDENTS WITH DISABILITIES AND ENGLISH LANGUAGE LEARNERS. COMPREHENSIVE STUDENT SUPPORTS: LIFE COACHING: THE GOAL OF LIFE COACHING IS TO PROVIDE STUDENTS, STAFF, AND PARENTS WITH THE COORDINATED AND WHOLE-SCHOOL SUPPORTS NEEDED TO ADDRESS KEY BARRIERS TO LEARNING. THE LIFE COACH IS THE CENTRAL STAFF MEMBER DELIVERING A SET OF PROGRAMMATIC PREVENTION, INTERVENTION, AND ENRICHMENT STRATEGIES DESIGNED TO SUPPORT THE HOLISTIC DEVELOPMENT OF THE STUDENTS. CHILDREN'S AID-LINKED HEALTH AND MENTAL HEALTH SERVICES: CHILDREN'S AID COMMUNITY SCHOOL STAFF HELP FAMILIES CONNECT TO MEDICAL, VISION, DENTAL, OR MENTAL HEALTH SERVICES PROVIDED AT CHILDREN'S AID'S NEARBY LICENSED MEDICAL CLINIC OR AT OTHER LOCAL PROVIDERS. CHILDREN'S AID HEALTH AND WELLNESS DIVISION ALSO PROVIDES STUDENTS AND THEIR CAREGIVERS WITH WORKSHOPS AND TRAININGS FOCUSED ON HEALTHY LIVING (E.G. NUTRITION EDUCATION, FAMILY LIFE AND SEX EDUCATION, ASTHMA WORKSHOPS). IN ADDITION, CACPCS'S ELEMENTARY SCHOOL BUILDING AT 1232 SOUTHERN BOULEVARD, BRONX, NEW YORK, INCLUDES A MEDICAL SUITE FOR A NURSE AND VISITING PRACTITIONERS (E.G., VISION AND DENTAL SCREENING) WHILE ALSO PROVIDING A DEDICATED SPACE FOR THERAPEUTIC ACTIVITIES. COMMUNITY AND PARENT ENGAGEMENT AND SUPPORT FOR FAMILIES: CACPCS IS A PLACE WHERE FAMILIES AND THE LARGER COMMUNITY ARE EMBRACED AS PIVOTAL PLAYERS IN THE SUCCESS OF THEIR CHILDREN. CACPCS PARENTS AND CAREGIVERS SUPPORT THEIR STUDENTS AND ONE ANOTHER. CACPCS AND CHILDREN'S AID STAFF SUPPORT PARENTS AND CAREGIVERS IN ACCESSING, COMMUNITY-BASED RESOURCES WHEN NEEDED. EXPANDED LEARNING OPPORTUNITIES: EXTENDED DAY AND EXTENDED YEAR: CACPCS HAS A LONGER SCHOOL DAY (7:45 A.M.-3:15 P.M.) AND A LONGER YEAR (180+ DAYS) THAN TRADITIONAL PUBLIC SCHOOLS. THIS ADDITIONAL TIME ON TASK LEVERAGES THE STRENGTHS OF CACPCS'S RIGOROUS CURRICULUM AND SUPPORTIVE INSTRUCTIONAL MODEL. ENRICHMENT ACTIVITIES AND SUMMER PROGRAMMING: CHILDREN'S AID OFFERS ENRICHMENT PROGRAMMING TO OUR STUDENTS DURING THE SCHOOL DAY LIKE VISUAL ARTS, THEATER, DANCE, AND GARDENING. THE AIM OF THESE PROGRAMS IS TO HELP OUR STUDENTS IMPROVE INTERPERSONAL COMMUNICATION SKILLS, SELF-ESTEEM, AND TEAMWORK; ENHANCE ACADEMIC SKILLS; SPARK INTELLECTUAL CURIOSITY; AND ENCOURAGE THEM TO EXPLORE THEIR INTERESTS AND EXPAND THEIR WORLDVIEW. OUR SUCCESS: IN MARCH 2022, THE NEW YORK STATE BOARD OF REGENTS GRANTED A SECOND FULL FIVE-YEAR RENEWAL OF THE SCHOOL'S CHARTER TO JUNE 2027. CACPCS STAFF AND LEADERSHIP WORKED HARD TO PROMOTE STUDENT ACHIEVEMENT AND HAVE GAINED THE CONFIDENCE OF ALL STAKEHOLDERS. DUE TO A RIGOROUS CORE INSTRUCTIONAL PROGRAM SUPPORTED BY EXPANDED LEARNING OPPORTUNITIES AND A COMPREHENSIVE SET OF STUDENT SUPPORT SERVICES, CHILDREN'S AID COLLEGE PREP CHARTER SCHOOL STUDENTS DEMONSTRATED ACADEMIC PROGRESS ON INTERNAL ASSESSMENTS AND NEW YORK STATE ELA AND MATH TESTS. SPECIFICALLY, ACROSS ALL GRADES, CACPCS OUTPERFORMED ITS LOCAL DISTRICT IN ELA AND MATH IN 2024 AND 2025. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY A NATIONAL ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S MANAGEMENT. A COPY OF THE DRAFT FORM 990 WAS PRESENTED TO THE FINANCE AND AUDIT COMMITTEE FOR DISCUSSION AND COMMENT. ONCE APPROVED, A COPY IS THEN CIRCULATED TO THE FULL BOARD. EACH BOARD MEMBER IS PROVIDED OPPORTUNITY TO COMMENT ON THE INFORMATION CONTAINED IN THE FORM 990 PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER AND TRUSTEE IS REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS THAT ARISE BY VIRTUE OF EMPLOYMENT, BOARD SERVICE OR POSITION WITH THE ORGANIZATION. THE ORGANIZATION MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH AN ANNUAL QUESTIONNAIRE/DISCLOSURE STATEMENT THAT IS DISTRIBUTED TO THESE INDIVIDUALS. POTENTIAL CONFLICTS ARE INVESTIGATED IMMEDIATELY. FORM 990, PART VI, SECTION B, LINE 14: THE CHILDREN'S AID CHARTER SCHOOL OPERATES UNDER THE DOCUMENT RETENTION POLICY OF ITS AFFILIATED ORGANIZATION, THE CHILDREN'S AID SOCIETY. FORM 990, PART VI, SECTION B, LINE 15A THE CHARTER SCHOOL UNDERTAKES A THOROUGH PROCESS TO ENSURE THAT THE COMPENSATION IT PAYS TO THE HEAD OF SCHOOL IS REASONABLE, GIVEN THE MARKET IN WHICH THE SCHOOL OPERATES. THE BOARD OF TRUSTEES REVIEWS THE COMPENSATION FOR ALL CHARTER SCHOOL EMPLOYEES AND MAKES RECOMMENDATIONS ON SALARY AND BONUSES BASED ON THEIR HAVING ACHIEVED CERTAIN PERFORMANCE CRITERIA. COMPENSATION DECISIONS ARE DOCUMENTED IN THE APPROPRIATE COMMITTEE MINUTES. COMPENSATION REPORTED FOR THE HEAD OF SCHOOL, DREMA BROWN, WAS PAID BY AN UNRELATED AFFILIATED ORGANIZATION, THE CHILDREN'S AID SOCIETY. FORM 990 REQUIREMENTS NECESSITATE THAT MS. BROWN'S COMPENSATION IS REPORTED IN PART VII, COLUMN D (AS THOUGH PAID BY THE CHARTER SCHOOL). FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE AND BY RETAINING A COPY AT ITS PLACE OF BUSINESS. THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST AND AT MANAGEMENT'S DISCRETION. FORM 990, PART XII, LINE 2C: THE FULL BOARD OF TRUSTEES ASSUMES OVERSIGHT OF THE AUDIT REVIEW, COMPILATION OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.