2026-05-14T15:12:13-05:00 2025-06-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2024-07-01 581912923 Communities in Schools of Georgia % CAROL LEWIS COMM 4048813291 565 NORTHSIDE DR SW STE C-202 ATLANTA GA 30310 CAROL LEWIS PRESIDENT & CEO 4048813291 2026-05-15 true true SABRE J LINAHAN P01372980 4048746244 2026-05-15 2024 2025-03-06 01:10:19Z CAROL LEWIS 565 NORTHSIDE DR SW STE C-202 ATLANTA GA 30310 12413127 false X WWW.CISGA.ORG X 1989 GA THE MISSION OF COMMUNITIES IN SCHOOLS IS TO SURROUND STUDENTS WITH A COMMUNITY OF SUPPORT, EMPOWERING THEM TO STAY IN SCHOOL AND ACHIEVE IN LIFE. 14 14 251 3870 0 11817426 12320024 0 0 10011 93103 0 0 11827437 12413127 2005464 2045779 0 0 5261374 6348938 8400 8100 721643 2329068 2384586 9604306 10787403 2223131 1625724 9165506 12082060 1569900 2860730 7595606 9221330 X COMMUNITIES IN SCHOOLS CHAMPIONS THE CONNECTION OF NEEDED COMMUNITY RESOURCES WITH SCHOOLS TO HELP YOUNG PEOPLE SUCCESSFULLY LEARN, STAY IN SCHOOL, AND PREPARE FOR LIFE. --- COMMUNITIES IN SCHOOLS IS A NETWORK OF NONPROFIT ORGANIZATIONS FOCUSED ON IMPROVING STUDENT AND SCHOOL SUCCESS BY PROVIDING NEEDED SUPPORT AND SERVICES TO STUDENTS AND SCHOOLS. OUR ULTIMATE GOAL IS TO SEE THAT ALL STUDENTS ARE SUCCESSFUL IN SCHOOL AND COMPLETE THEIR EDUCATION AT LEAST THROUGH HIGH SCHOOL. --- COMMUNITIES IN SCHOOLS BELIEVES THAT PROGRAMS DON'T CHANGE KIDS, RELATIONSHIPS DO. OUR PHILOSOPHY IS EMBEDDED IN THE CIS FIVE BASICS FOR KIDS, WHICH FOCUS ON BUILDING A SUPPORTIVE ENVIRONMENT FOR CHILDREN AND YOUTH TO HELP THEM THRIVE AND BE SUCCESSFUL. THE CIS FIVE BASICS WERE ADOPTED BY AMERICA'S PROMISE WHEN IT STARTED IN 1997. false false 3463850 2045779 Comprehensive Student Dropout Prevention Initiative - DOE - Communities In Schools of Georgia receives funding through the Georgia Department of Education to provide dropout prevention support to youth in grades K-12 through our network of local CIS affiliate organizations. During FY2025, Communities In Schools (CIS) of Georgia provided training and technical support to 16 CIS local CIS affiliates and 19 CIS of Georgia subsidiary organizations located throughout the state. These CIS organizations provided services to students in 46 school districts across 41 counties in Georgia. CIS of Georgia provided support to our state network in development and implementation of the proven CIS Model of wraparound services for schools and students. In addition, CIS of Georgia provided technical support to affiliates and subsidiaries in the areas of nonprofit management, board development, resource development, communications, and evaluation for the purpose of enhancing affiliate partnerships and improving outcomes for the schools and students they serve. In total, CIS of Georgia staff recorded 1,629 technical assistance and training contacts. This work included 496 site visits and 1,063 more formal support services taking place through events, formal trainings, meetings, and webinars. During FY2025, local CIS affiliates provided services to a total of 118,912 Georgia students (unduplicated) at 216 school and community-based sites, including providing intensive sustained services to 8,958 at-risk students in need of on-going support, and whole-school prevention services and short-term intervention services to 117,454 students. Affiliates helped 41,583 parents become more involved in local schools through parent engagement activities, and provided almost 15,000 hours of community volunteer support to schools and student through 3,870 community volunteers and an additional 8,400 hours of volunteer tutorial services from CIS of Georgia AmeriCorps Volunteer Members. During FY2025, CIS affiliates achieved the following results for the at-risk students they served: 72.4% of students with attendance problems improved their attendance; 88.0% of students with disciplinary problems improved their behavior; 77.5% of students struggling academically improved their grades in core subject areas; 99.0% of at-risk elementary school students were promoted; 99.1% of at-risk middle school students were promoted; 98.6% of at-risk high school students stayed in school or graduated; 483 (96.6%) CIS case managed students graduated. 2662206 CIS of Georgia won a 5-year US Department of Education Full-Service Community Schools grant which started in January of 2023. The Full-Service Community Schools (FSCS) program provides support for the planning, implementation, and operation of full-service community schools that improve the coordination, integration, accessibility, and effectiveness of services for children and families, particularly for children attending high-poverty schools, including high-poverty rural schools. The Community Schools model, of which Communities In Schools is an example, has four pillars: integrated student supports, expanded and enriched learning time and opportunities, active family and community engagement, and collaborative leadership practices. CIS of Georgia chose the high-poverty rural schools priority and committed to extra programs to address mental health and juvenile crime prevention. The grant allows CIS to serve 12 new schools and expand services in three previous sites. The schools represent seven districts (Ben Hill, Berrien, Candler, Dublin City, Laurens, Troup, and Twiggs) in six counties. CIS began serving these schools at the beginning of the FY2024 school year. CISGA provided case management to 905 students in the 2024-2025 academic year and all 25 of 12th-grade case managed students successfully graduated. The average percentage of days absent for chronically absent students improved, dropping from 14% at baseline to 9% at the end of the school year. Interviews with stakeholders showed that the dedication of SCs to building strong relationships with students, families, and school staff is a recurring theme, often serving as the cornerstone of their impact. School administrators also highly value the support SCs provide to their most vulnerable students. 2434236 THE COMMUNITY SCHOOLS MODEL, OF WHICH COMMUNITIES IN SCHOOLS IS AN EXAMPLE, HAS FOUR PILLARS: INTEGRATED STUDENT SUPPORTS, EXPANDED AND ENRICHED LEARNING TIME AND OPPORTUNITIES, ACTIVE FAMILY AND COMMUNITY ENGAGEMENT, AND COLLABORATIVE LEADERSHIP PRACTICES. CIS OF GEORGIA CHOSE THE HIGH-POVERTY RURAL SCHOOLS PRIORITY AND COMMITTED TO EXTRA PROGRAMS TO ADDRESS MENTAL HEALTH AND JUVENILE CRIME PREVENTION. FAMILIES BENEFITTED FROM ENGAGEMENT WITH ACTIVITIES, SUPPORT, AND RESOURCES AND IMPROVED FAMILY-SCHOOL ENGAGEMENT. SCHOOLS AND COMMUNITIES BENEFITED FROM CONVENING AND COLLABORATING IN SEVERAL WAYS INCLUDING IMPROVED FINANCES, REDUCED TEACHER BURNOUT, AND EXPANDED PARTNERSHIPS. 8560292 true true false true false false false false false true true false false true true true false true false false false false false false false false false true false true false false false false false false false false false false false false true false false false false true 42 0 true 251 true false false false false false false false false false false false false X 14 14 false true false false false false false true true false false true true true true true true true true false GA X CAROL LEWIS 4048813291 565 NORTHSIDE DR SW STE C-202 ATLANTA GA 30310 X CAROL LEWIS PRESIDENT & CEO 60.0 0.0 X 192850 0 21077 LEYLA COMPANI CHIEF PHILANTHROPY OFFICER 60.0 0.0 X 144200 0 17392 PAULA GOODMAN CHIEF OPERATING OFFICER 60.0 0.0 X 145000 0 16303 LINDA KELLEY CHIEF ADMINISTRATIVE OFFICER 60.0 0.0 X 104875 0 26325 LESLIE MYLES CHIEF PROGRAM OFFICER 60.0 0.0 X 108425 0 14820 TONYA SMALLS CHIEF FINANCIAL OFFICER 60.0 0.0 X 32292 0 0 JOSEPH LILLYBLAD BOARD CHAIR 1.0 0.0 X 0 0 0 ARLETHIA PERRY-JOHNSON VICE CHAIR 1.0 0.0 X 0 0 0 NICOLE HILL SECRETARY 1.0 0.0 X 0 0 0 KATHLEEN ALFREY TREASURER 1.0 0.0 X 0 0 0 BHAVINI SOLANKI BOARD MEMBER 1.0 0.0 X 0 0 0 CHRISTOPHE CADIOU BOARD MEMBER 1.0 0.0 X 0 0 0 DARCY BRITO BOARD MEMBER 1.0 0.0 X 0 0 0 ELGIN DIXON BOARD MEMBER 1.0 0.0 X 0 0 0 LIONEL LEGAGNEUR BOARD MEMBER 1.0 0.0 X 0 0 0 NORMAN SAUCE III BOARD MEMBER 1.0 0.0 X 0 0 0 RASHIDAH HASAN BOARD MEMBER 1.0 0.0 X 0 0 0 RUSSELL BLYTHE BOARD MEMBER 1.0 0.0 X 0 0 0 VICTORIA VILLALBA BOARD MEMBER 1.0 0.0 X 0 0 0 KENNETH JACKSON BOARD MEMBER 1.0 0.0 X 0 0 0 727642 0 95917 5 false true false JKA ASSOCIATES LLC 3500 LENOX RD STE 1500 ATLANTA GA 30326 ACCOUNTING SERVICES 228478 COMMUNITY EVALUATION SOLUTIONS INC 119 TRINITY HOLLOW DRIVE CANTON GA 30115 EVALUATION SERVICES 203571 BG CONSULTANTS LLC 3645 MARKETPLACE BLVD STE 130-772 ATLANTA GA 30349 LOBBYING 145240 3 6670503 5649521 12320024 0 93103 93103 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12413127 93103 2045779 2045779 0 0 0 336901 267399 43653 25849 0 5126339 4270680 388835 466824 53715 42634 6960 4121 439030 384191 36706 18133 392953 326343 31082 35528 0 0 264183 264183 144000 144000 8100 8100 0 517549 397063 82276 38210 19015 16581 234 2200 178480 129202 40703 8575 0 0 206639 114610 51127 40902 332110 296700 32085 3325 0 177824 163969 12275 1580 0 0 49017 49017 53425 42432 10993 0 BAD DEBT EXPENSE 242116 0 242116 0 DUES AND SUBSCRIPTIONS 125227 20298 85650 19279 PROGRAM EXPENSES 38519 38519 0 0 BANK CHARGES 36482 3892 32590 0 10787403 8560292 1505468 721643 3385361 5999032 0 0 0 0 5456226 3680760 0 0 0 0 0 0 0 0 233462 67635 519553 58835 28991 460718 0 0 0 0 0 0 0 0 61466 1873915 9165506 12082060 1502645 851955 0 0 0 0 0 0 0 0 0 0 0 0 0 0 67255 2008775 1569900 2860730 X 5807896 5904255 1787710 3317075 7595606 9221330 9165506 12082060 1625724 X false true X true true true X 4378429 8018562 6371844 11817426 12320024 42906285 0 0 4378429 8018562 6371844 11817426 12320024 42906285 3479509 39426776 2003 863 10011 93103 105980 0 0 43012265 37111 0.91664 0.90780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 144000 false false 144000 false false SCHEDULE C, PART II-B, LINE 1G COMMUNITIES IN SCHOOLS OF GEORGIA'S LOBBYING WORK IS FOCUSED ON RETAINING AND EXPANDING ITS LINE ITEM ALLOCATION IN THE STATE'S ANNUAL OPERATING BUDGET, TO GROW AND EXPAND THE VISIBILITY OF THE ORGANIZATION, AND TO INCREASE THE ORGANIZATION'S IMPACT BY PROVIDING STUDENT SERVICES IN COMMUNITIES ACROSS THE STATE. TO ACCOMPLISH THIS COMMUNITIES IN SCHOOLS OF GEORGIA RETAINED THE SERVICES OF LEGISLATIVE CONSULTANTS. THESE LEGISLATIVE CONSULTANTS AND STAFF MEET WITH ELECTED OFFICIALS (STATE SENATORS, REPRESENTATIVES AND THE GOVERNOR) AND/OR THEIR STAFF MEMBERS URGING THEM TO CONTINUE AND EXPAND THE WORK OF COMMUNITIES IN SCHOOLS THROUGH ADDITIONAL FUNDING TO ALLOW FOR THE EXPANSION OF COMMUNITIES IN SCHOOLS AND TO PROVIDE INTEGRATED STUDENT SUPPORT SERVICES TO A LARGER NUMBER OF STUDENT ACROSS THE STATE. THE CASH COSTS FOR THE LOBBYING SERVICES AT THE STATE CAPITOL FOR WORK DONE BY THE LEGISLATIVE CONSULTANTS DURING FY2025 TOTALED $144,000. 1787710 2944106 1414741 3317075 524259 1941043 677592 1787710 0 524259 0 524259 0 0 0 0 23124 7000 30124 1.00000 false false 171268 13679 157589 348285 45156 303129 460718 ROU ASSET 1873915 1873915 0 LEASE LIABILITY 2008775 2008775 X 12420479 7352 7352 12413127 12413127 10794755 7352 7352 10787403 10787403 SCHEDULE D, PART V, LINE 2 RESTRICTED NET ASSETS ARE TIME RESTRICTED TO BE USED IN THE SCALING FOR SUCCESS PROGRAM. SCHEDULE D, PART X, LINE 2 THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AS AMENDED, AND IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION OR LIABILITY FOR FEDERAL AND STATE INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE ORGANIZATION TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. IN THE NORMAL COURSE OF BUSINESS, THE ORGANIZATION IS SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE TAXING AUTHORITIES. IN GENERAL, THE ORGANIZATION IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR THE YEARS ENDING BEFORE JUNE 30, 2022. true CIS OF GEORGIA IN LAURENS COUNTY LLC 565 Northside Drive Suite C201-C20 Atlanta GA 30310 822006898 501(C)(3) 358944 Dropout Prevention CIS OF FITZGERALDBEN HILL COUNTY 401 West Altamaha Street Fitzgerald GA 31750 582008427 501(C)(3) 358599 Dropout Prevention CIS OF CANDLER COUNTY 210 South College Street Metter GA 30439 586000202 501(C)(3) 262833 Dropout Prevention CIS OF BERRIEN COUNTY 1915 Exum Road Nashville GA 31639 566000190 501(C)(3) 179060 Dropout Prevention CIS OF GLYNN COUNTY Post Office Box 2318 Brunswick GA 30810 204477385 501(C)(3) 150000 Dropout Prevention CIS OF ATHENSCLARKE COUNTY 240 Mitchell Bridges Road Athens GA 30606 582204209 501(C)(3) 83139 Dropout Prevention CIS OF DODGE COUNTY 114 9th Avenue Eastman GA 31023 586000229 501(C)(3) 64922 Dropout Prevention CIS OF BURKE COUNTY 229 East Sixth Street Waynesboro GA 30830 581960654 501(C)(3) 59733 Dropout Prevention CIS OF GLASCOCK COUNTY 370 West Main Street Gibson GA 30810 586000248 501(C)(3) 50125 Dropout Prevention CIS OF BLECKLEYCOCHRAN COUNTY 242 NE Dykes Street Cochran GA 31014 586000193 501(C)(3) 50000 Dropout Prevention CIS OF CATOOSA COUNTY 2 Barnhardt Circle Ft Oglethorpe Oglethorpe GA 30742 582437803 501(C)(3) 50000 Dropout Prevention CIS OF CENTRAL GEORGIA 150 Sessions Drive Macon GA 31201 311816560 501(C)(3) 50000 Dropout Prevention CIS OF DOUGLAS COUNTY 9030 Hwy 5 Douglasville Douglasville GA 30134 753232668 501(C)(3) 50000 Dropout Prevention CIS OF HANCOCK COUNTY Post Office Box 714 Sparta GA 31087 261840330 501(C)(3) 50000 Dropout Prevention CIS OF MILLEDGEVILEBALDWIN COUNTY Post Office Box 783 Milledgeville GA 31059 481303373 501(C)(3) 50000 Dropout Prevention CIS OF ROMEFLOYD COUNTY 519 Broad Street Ste200 Rome GA 30162 260512367 501(C)(3) 50000 Dropout Prevention CIS OF GEORGIA IN DOOLY COUNTY LLC 565 Northside Drive Suite C201-C20 Atlanta GA 30310 822006898 501(C)(3) 29200 Dropout Prevention CIS OF GEORGIA IN CHARLTON COUNTY LLC 565 Northside Drive Suite C201-C20 Atlanta GA 30310 822006898 501(C)(3) 25083 Dropout Prevention CIS OF GEORGIA IN ALBANY COUNTY LLC 565 Northside Drive Suite C201-C20 Atlanta GA 30310 822006898 501(C)(3) 24053 Dropout Prevention CIS OF GEORGIA IN MARIETTACOBB COUNTY LLC 565 Northside Drive Suite C201-C20 Atlanta GA 30310 822006898 501(C)(3) 15048 Dropout Prevention CIS OF GEORGIA IN TROUP COUNTY LLC 565 Northside Drive Suite C201-C20 Atlanta GA 30310 822006898 501(C)(3) 11660 Dropout Prevention CIS OF GEORGIA IN HENRY COUNTY LLC 565 Northside Drive Suite C201-C20 Atlanta GA 30310 822006898 501(C)(3) 7037 Dropout Prevention CIS OF GEORGIA IN NEWTON COUNTY LLC 565 Northside Drive Suite C201-C20 Atlanta GA 30310 822006898 501(C)(3) 6559 Dropout Prevention 23 SCHEDULE I, PART I, LINE 2 COMMUNITIES IN SCHOOLS OF GEORGIA (CISGA) RECEIVES AND DISTRIBUTES FUNDS FOR FEDERAL, STATE, AS WELL AS PRIVATE PROGRAMS THAT SUPPORT CISGA'S MISSION, WHICH IS TO CHAMPION THE CONNECTION OF NEEDED COMMUNITY RESOURCES WITH SCHOOLS TO HELP YOUNG PEOPLE SUCCESSFULLY LEARN, STAY IN SCHOOL, AND PREPARE FOR LIFE. AS A CONDITION FOR RECEIPT OF THESE FUNDS CISGA MUST ALLOCATE THESE FUNDS ACCORDING TO THE REQUIREMENTS OF EACH SPECIFIC GRANT, REVIEW AND APPROVE APPLICATIONS FOR THESE FUNDS FROM ELIGIBLE RECIPIENTS AND ENSURE COMPLIANCE WITH FEDERAL AND STATE REGULATIONS FOR USES OF THESE FUNDS. DIFFERENT TEAMS WITHIN THE ORGANIZATION ADMINISTER THESE GRANTS - DEVELOPING A PLAN TO RESPOND TO PURPOSES OF THE GRANTS, ALLOCATING OF FUNDS TO RECIPIENTS, REVIEWING AND APPROVING OF LOCAL PLANS, AND PROVIDING TECHNICAL ASSISTANCE IN ACHIEVING THE PURPOSE OF THESE GRANTS -BASED ON THE AREAS OF THEIR PROGRAM RESPONSIBILITY. THE FINANCE DEPARTMENT AND MANAGEMENT TEAM PROVIDE THE FISCAL OVERSIGHT FOR THESE GRANTS TO ENSURE THAT ORGANIZATIONS (SUBRECIPIENTS) THAT RECEIVE THESE FUNDS COMPLY WITH ALL REQUIREMENTS GOVERNING USES OF FUNDS. COMMUNITIES IN SCHOOLS OF GEORGIA'S FISCAL MONITORING IS PART OF THIS SYSTEM OF FISCAL OVERSIGHT. THE FIRST TIER OF OVERSIGHT IS TO COLLECT, REVIEW AND, IF NECESSARY, ACT ON THE FINDINGS OF THE SINGLE AUDIT REQUIRED OF SUB-RECIPIENTS WHO ARE AWARDED $500,000 OR MORE OF FEDERAL FUNDS BY CISGA. FISCAL MONITORING IS THE SECOND TIER OF OVERSIGHT. ITS PURPOSES ARE: - TO MONITOR SUB-RECIPIENTS' PROGRAMS, ESPECIALLY THOSE NOT COVERED BY THE SINGLE AUDIT, TO ENSURE COMPLIANCE - TO IDENTIFY AND HELP RESOLVE COMPLIANCE PROBLEMS SURROUNDING SUB-RECIPIENT'S CURRENT USES OF FUNDS IN ORDER TO AVOID AUDIT FINDINGS AND POSSIBLE PENALTIES AFTER THE END OF THE FISCAL YEAR. THE PROCESSES DESCRIBED IN THIS PROCEDURE ARE DESIGNED TO TEST WHETHER GRANT FUNDS ADVANCED BY THE ORGANIZATION HAVE BEEN EXPENDED FOR THE PURPOSE IDENTIFIED IN THE GRANT AWARD AND WHETHER THOSE EXPENDITURES ARE ALLOWABLE COSTS BASED ON THE COST PRINCIPLES FOR THE TYPE OF ORGANIZATION RECEIVING FUNDS. THE INTENT IS TO MEET THE FEDERAL MONITORING REQUIREMENTS OF OMB CIRCULAR A-133 AND AGENCY OF ADMINISTRATION BULLETIN #5. false false false false false false false false false CAROL LEWIS PRESIDENT & CEO 189250 0 3600 5589 15820 214259 0 LEYLA COMPANI CHIEF PHILANTHROPY OFFICER 144200 0 0 4258 13181 161639 0 PAULA GOODMAN CHIEF OPERATING OFFICER 145000 0 0 2538 14001 161539 0 FORM 990, PART III, Line 4D Communities In Schools of Georgia provides a variety of types of services following best practices and proven interventions in dropout prevention. The services available at a particular school site will depend on the needs of the student and the school, as well as resources available to meet those needs. CIS services fall into the following categories: case management, basic needs and resources, academic assistance, life skills/social development, family engagement/strengthening, physical health, mental health, behavior interventions, college/career preparation, community service/service learning, and enrichment/motivation. FORM 990, PART VI, SECTION A, LINE 3 During the reporting year, the organization outsourced its finance and accounting function to JKA Associates, LLC. Services provided to the organization included staffing the CFO role, oversight of the financial reporting (weekly, monthly and quarterly), reconciliation of balance sheet accounts, supervision of accounting operations and grant reporting, preparation of accounting department management report, policies and procedures and staff training. FORM 990, PART VI, SECTION B, LINE 11 COPY OF 990 IS PRESENTED TO THE FINANCE COMMITTEE AND BOARD OF DIRECTORS TO REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST --- A. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER SUCH PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST. --- B. THE CHAIR OF THE BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. --- C. AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS AND WITHOUT UNREASONABLE DELAY FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, IN THE CASE OF A FINANCIAL INTEREST, OR WHETHER THE CORPORATION SHOULD SEEK ALTERNATIVE GRANTEES OR AFFILIATES, IN THE CASE OF A GRANTEE INTEREST. FOR EXAMPLE, IT MAY BE MORE ADVANTAGEOUS FOR THE CORPORATION TO OBTAIN PROFESSIONAL SERVICES OR SUPPLIES FROM AN INTERESTED PERSON DUE TO SUCH PERSON'S DETAILED KNOWLEDGE OF THE OBJECTIVES AND ACTIVITIES OF THE CORPORATION RATHER THAN TO SEEK ALTERNATIVE PROVIDERS OF SUCH GOODS OR SERVICES. --- D. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE ONE OR MORE DISINTERESTED DIRECTORS OR COMMITTEE MEMBERS, AS THE CASE MAY BE, WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE, OR BENEFICIAL, AS THE CASE MAY BE, TO THE CORPORATION AND SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. IN SUCH CASE, IF THE DISINTERESTED DIRECTORS OR COMMITTEE MEMBERS DECIDE TO CAUSE THE CORPORATION TO ENTER INTO THE PROPOSED TRANSACTION OR ARRANGEMENT, THE CONFLICT OF INTEREST SHALL NOT PROHIBIT THE PROPOSED TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINES 15A & 15B THE COMPENSATION DETERMINATION PROCESS INCLUDES A SALARY STUDY, COMPARABLE DATA REVIEW, APPROVAL BY BOARD, COMPARISON TO OTHER 990S AND MORE. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS AND OTHER DOCUMENTS ARE DISTRIBUTED TO FUNDING ORGANIZATIONS AND GOVERNMENT AGENCIES AND MADE AVAILABLE UPON REQUEST. GEORGIA SUBS OF COMMUNITIES IN SCHOOLS 565 NORTHSIDE DR SW STE C-202 ATLANTA GA 30310 822006898 SHARED SVC GA 5023474 5466063 CIS OF GA