2026-02-02T12:29:24-06:00 2025-06-30 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2024-07-01 582398964 FRIENDSHIP PUBLIC CHARTER SCHOOL INC FRIE 2022811700 1400 FIRST ST NW 300 WASHINGTON DC 20001 PATRICIA BRANTLEY CEO 2022811700 2026-02-02 1 1 BRANDY L MIKULA CPA P00645694 5173237500 2026-02-05 2024 2025-03-06 01:10:19Z PATRICIA BRANTLEY 1400 FIRST ST NW 300 WASHINGTON DC 20001 157471427 0 X WWW.FRIENDSHIPSCHOOLS.ORG X 1998 DC TO PROVIDE A WORLD-CLASS EDUCATION FOR STUDENTS IN GRADES PRE-K TO 12. 14 12 1291 135 0 0 35005166 21923551 119969202 131483730 3875177 3065498 1303578 894277 160153123 157367056 0 0 0 0 99194106 99622863 0 0 367844 52845611 50300298 152039717 149923161 8113406 7443895 245867660 243942018 179886165 170234713 65981495 73707305 TO PROVIDE A WORLD-CLASS EDUCATION THAT MOTIVATES STUDENTS TO ACHIEVE HIGH ACADEMIC STANDARDS, ENJOY LEARNING AND DEVELOP AS ETHICAL, LITERATE, WELL-ROUNDED AND SELF-SUFFICIENT CITIZENS THAT CONTRIBUTE ACTIVELY TO THEIR COMMUNITIES. 0 0 129583195 131785928 TO PROVIDE QUALITY INSTRUCTION FOR CHILDREN FROM PRE-KINDERGARTEN TO 12TH GRADE FOR APPROXIMATELY 4,376 STUDENTS. 129583195 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 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 170 0 1 1291 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DC X X CATHERINE SANWO-SOMEFUN 2022811700 1400 1ST STREET NW SUITE 300 WASHINGTON DC 20001 PATRICIA A BRANTLEY CEO 40.00 X X 292654 0 112393 DONALD L HENSE CHAIR 20.00 X X 0 0 10647 UNIQUE FULLMORE TRUSTEE 5.00 X 0 0 0 ANISE WALKER TRUSTEE 5.00 X 0 0 0 JEANETTE MENDES TRUSTEE 5.00 X 0 0 0 ERIC MCKINLEY KING TRUSTEE 5.00 X 0 0 0 DR DEBORAH MCGRIFF TRUSTEE 5.00 X 0 0 0 DR TRACY GRAY TRUSTEE 5.00 X 0 0 0 CAROL THOMPSON COLE TRUSTEE 5.00 X 0 0 0 CHRIS WHITE TRUSTEE 5.00 X 0 0 0 SUE P WHITE TRUSTEE 5.00 X 0 0 0 VICTOR E LONG SECRETARY 15.00 X X 0 0 0 DARRIN L GLYMPH TREASURER 7.50 X X 0 0 0 DR GREGORY PRINCE VICE CHAIR 5.00 X X 0 0 0 CATHERINE SOMEFUN CFO 40.00 X 195445 0 34935 VIELKA SCOTT-MARCUS CAO 40.00 X 212426 0 9786 JAMES WALLER CHIEF OF SCHOOL OPERATIONS 40.00 X 207755 0 17040 KENNETH CHERRY CHIEF OF STAFF 40.00 X 224488 0 25502 JOSEPH SPEIGHT JR DEPUTY CAO 40.00 X 213365 0 31289 PEGGY EDWARDS-JONES PRINCIPAL 40.00 X 248125 0 34470 JOHN SNOWDY PRINCIPAL 40.00 X 199762 0 29312 BRONWEN MILLET DIR OF CLINICAL SERVICES 40.00 X 214624 0 34826 JOHN GLOVER CHIEF EXT AFFAIRS OFFICER 40.00 X 193237 0 33416 2201881 0 373616 283 0 1 0 BUSY BEE ENVIRONMENTAL SERVICES 7826 EASTERN AVE NW 503 WASHINGTON DC 20012 HVAC MAINTENANCE, HOUSEKEEPING SERVICES 10772646 CONSIGLI CONSTRUCTION CO INC 1250 H STREET NW SUITE 975 WASHINGTON DC 20005 CONSTRUCTION SERVICE 5207197 MCN BUILD INC 1214 28TH STREET NW WASHINGTON DC 20007 CONSTRUCTION SERVICE 2796238 K12 MANAGEMENT INC 2300 CORPORATE PARK DR HERNDON VA 20171 EDUCATIONAL MANAGEMENT SERVICE 2079333 CDWG 200 N MILWAUKEE AVE VERNON HILLS IL 60061 INFORMATION TECHNOLOGY PRODUCTS 1245406 21 16403431 5520120 1406980 21923551 PUBLIC REVENUE 611600 130148020 130148020 EXTENDED LEARNING AND CHILD CARE 611600 1335710 1335710 131483730 3169869 3169869 592079 0 592079 592079 592079 104371 -104371 -104371 -104371 MISCELLANEOUS REVENUE 900099 251061 251061 INTEREST RATE SWAP REVENUE 900099 51137 51137 302198 157367056 131785928 0 3657577 1302423 1302423 81692177 72743640 8948537 1081667 856965 224702 9373642 8125925 1247717 6172954 5527257 645697 82255 82255 118911 118911 48312 48312 5659906 3612740 2047166 4044217 1437501 2238872 367844 351559 333981 17578 11021542 10579059 442483 408716 395868 12848 6761193 6423133 338060 8190802 7781262 409540 986393 937073 49320 DIRECT STUDENT COSTS 10036879 10036879 CHARTER FEE 1466308 1466308 TRAINING & RECRUITMENT 597098 591696 5402 EQUIPMENT RENTAL & MAIN 526207 200216 325991 149923161 129583195 19972122 367844 38131897 47403562 4750133 4097860 1453419 1370213 15000 18359 230753510 70856735 160211389 159896775 34087565 24637804 3000000 3000000 4218257 3517445 245867660 243942018 20974551 16669300 152221542 146164000 5000000 5941895 1690072 1459518 179886165 170234713 X 64585546 72492956 1395949 1214349 65981495 73707305 245867660 243942018 7443895 281915 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14725607 14725607 185639716 54991398 130648318 23225468 11802193 11423275 6208257 3526740 2681517 954462 536404 418058 159896775 CAPITAL LEASE OBLIGATION 1459518 1459518 X 158454971 281915 806000 1087915 157367056 0 157367056 150729161 806000 806000 149923161 0 149923161 PART X, LINE 2: IN PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 PUBLICIZED IN RECRUITMENT LITERATURE, FLYERS IN PUBLIC PLACES, PRINT AND ELECTRONIC MEDIA. INFORMATION IS AVAILABLE IN ENGLISH AS WELL AS OTHER LANGUAGES, AS APPROPRIATE. LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID: US DEPT OF AGRICULTURE: PASSED THROUGH STATE AGENCY FOR SPECIAL NUTRITION AND COMMODITY PROGRAMS: CHILD NUTRITION CLUSTER $3,925,644 SCHOOL FOOD SERVICE ASSISTANCE $20,928 OTHER $332,967 PASSED THROUGH DC PUBLIC SCHOOLS: TITLE I CLUSTER $6,856,556 STRONGER CONNECTIONS $122,251 EDUCATION STABILIZATION FUND $558,564 EDUCATING HOMELESS CHILDREN & YOUTH $151,776 PERKINS - CAREER TECHNICAL EDUCATION $447,826 SPECIAL EDUCATION CLUSTER $1,127,408 COMPREHENSIVE LITERACY STATE DEVELOPMENT K-12 $1,802,048 DC OPPORTUNITY SCHOLARSHIP PROGRAM $910,740 PASSED THROUGH US DEPT. OF TREASURY COVID-19 MIDDLE SCHOOL EXPANSION $136,713 COVID-19 CTE WORK-BASED LEARNING ENHANCEMENT $10,000 TOTAL FEDERAL AWARDS $16,403,431 X X X X X 0 1 0 0 0 0 0 0 0 PATRICIA A BRANTLEY CEO 292654 0 0 0 0 0 99640 0 12753 0 405047 0 0 0 PEGGY EDWARDS-JONES PRINCIPAL 248125 0 0 0 0 0 6540 0 27930 0 282595 0 0 0 KENNETH CHERRY CHIEF OF STAFF 224488 0 0 0 0 0 6434 0 19068 0 249990 0 0 0 BRONWEN MILLET DIR OF CLINICAL SERVICES 214624 0 0 0 0 0 3200 0 31626 0 249450 0 0 0 JOSEPH SPEIGHT JR DEPUTY CAO 213365 0 0 0 0 0 1895 0 29394 0 244654 0 0 0 CATHERINE SOMEFUN CFO 195445 0 0 0 0 0 5451 0 29484 0 230380 0 0 0 JOHN SNOWDY PRINCIPAL 199762 0 0 0 0 0 0 0 29312 0 229074 0 0 0 JOHN GLOVER CHIEF EXT AFFAIRS OFFICER 193237 0 0 0 0 0 5622 0 27794 0 226653 0 0 0 JAMES WALLER CHIEF OF SCHOOL OPERATIONS 207755 0 0 0 0 0 6115 0 10925 0 224795 0 0 0 VIELKA SCOTT-MARCUS CAO 212426 0 0 0 0 0 6305 0 3481 0 222212 0 0 0 PART I, LINE 4B PATRICIA BRANTLEY RECEIVED SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN CONTRIBUTIONS OF $93,000. A DISTRICT OF COLUMBIA 536001131 NONEAVAIL 2023-09-14 18035000 TO CURRENT REFUNDING PURPOSE 0 0 0 B DISTRICT OF COLUMBIA 536001131 NONEAVAIL 2022-12-01 29742000 TO CURRENT REFUNDING PURPOSE 0 0 0 C DISTRICT OF COLUMBIA 536001131 NONEAVAIL 2021-04-14 30000000 TO FINANCE CAPITAL PROJECTS AND PAY COSTS OF ISSUANCE 0 0 0 D DISTRICT OF COLUMBIA 536001131 NONEAVAIL 2019-08-28 17200000 TO REIMBURSE AND FINANCE CAPITAL PROJECTS AND TO PAY COSTS OF ISSUANCE 0 0 0 A 858000 18035000 361487 17673513 0 1 1 1 B 3646000 29742000 29742000 0 1 1 1 C 2127000 31402649 393110 29829766 105000 1074773 0 0 0 1 D 2362000 17300943 230498 17025260 43000 2185 2024 0 0 0 1 A 0 1 0 0 0.01000 0.01000 0 0 1 B 0 1 0 0 0.00400 0.00400 0 0 1 C 0 1 0 0 0.00400 0.00400 0 0 1 D 0 1 0 0 0.00900 0.00900 0 0 1 A 0 1 1 0 1 1 ROYAL BANK OF CANADA 19.710000000000 0 0 0 0 1 B 0 1 1 0 1 1 CITY NATIONAL BANK 19.500000000000 0 0 0 0 1 C 0 1 0 0 0 0 0 1 1 D 0 0 0 1 1 0 0 1 1 A 1 B 1 C 1 D 1 PAGE 1 COLUMN A: PART I(F) THE BONDS CURRENT REFUNDED THE BORROWER'S TERM LOAN ISSUED ON DECEMBER 28, 2021. PAGE 1 COLUMN A: PART II, LINE 13 THE BONDS WERE ISSUED FOR A CURRENT REFUNDING PURPOSE ONLY; THEREFORE, NO SUBSTANTIAL DATE OF COMPLETION APPLIES TO THE BONDS. PAGE 1 COLUMN A: PART III, LINE 7 AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE SECURITY OR PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY OR PAYMENT TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE REPORTED IN PART III, LINE 6 IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. PAGE 1 COLUMN B: PART I(F) THE BONDS CURRENT REFUND SERIES 2021A TAXABLE BONDS (ISSUED APRIL 14, 2021). PAGE 1 COLUMN B: PART II, LINE 13 THE BONDS WERE ISSUED FOR A CURRENT REFUNDING PURPOSE ONLY; THEREFORE, NO SUBSTANTIAL DATE OF COMPLETION APPLIES TO THE BONDS. PAGE 1 COLUMN B: PART III, LINE 7 AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE SECURITY OR PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY OR PAYMENT TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE REPORTED IN PART III, LINE 6 IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. PAGE 1 COLUMN B: PART IV, LINE 2(B) THE BONDS HAVE MET THE 6-MONTH EXCEPTION TO REBATE REQUIREMENT AND, THEREFORE, NO REBATE HAS, OR EVER WILL, BECOME DUE ON THE BONDS. PAGE 1 COLUMN C: PART I(F) BONDS WERE ISSUED TO FINANCE CAPITAL PROJECTS AND PAY COSTS OF ISSUANCE. PAGE 1 COLUMN C: PART II, LINE 3 THE TOTAL PROCEEDS SHOWN IN PART II, LINE 3 DIFFERS FROM THE ISSUE PRICE SHOWN IN PART I, (E) DUE TO INTEREST EARNINGS ON INVESTED PROCEEDS. PAGE 1 COLUMN C: PART III, LINE 7 AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE SECURITY OR PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY OR PAYMENT TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE REPORTED IN PART III, LINE 6 IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. PAGE 1 COLUMN D: PART I(F) BONDS WERE ISSUED TO REIMBURSE AND FINANCE CAPITAL PROJECTS AND TO PAY COSTS OF ISSUANCE. PAGE 1 COLUMN D: PART II, LINE 3 THE TOTAL PROCEEDS SHOWN IN PART II, LINE 3 DIFFERS FROM THE ISSUE PRICE SHOWN IN PART I, (E) DUE TO INTEREST EARNINGS ON INVESTED PROCEEDS. PAGE 1 COLUMN D: PART III, LINE 7 AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE SECURITY OR PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY OR PAYMENT TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE REPORTED IN PART III, LINE 6 IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. PAGE 1 COLUMN D: PART IV, LINE 2(C) THE MOST RECENT REBATE REPORT WAS PREPARED BY ARBITRAGE REBATE SERVICES, INC. AND DATED SEPTEMBER 10, 2024. PAGE 2 COLUMN A: PART I(F) BONDS WERE ISSUED TO CURRENT REFUND THE 2015 BONDS (ISSUED ON JUNE 30, 2015). PAGE 2 COLUMN A: PART II, LINE 3 THE TOTAL PROCEEDS SHOWN IN PART II, LINE 3 DIFFERS FROM THE ISSUE PRICE SHOWN IN PART I, (E) DUE TO INTEREST EARNINGS ON INVESTED PROCEEDS. PAGE 2 COLUMN A: PART II, LINE 13 THE BONDS WERE ISSUED FOR A CURRENT REFUNDING PURPOSE ONLY; THEREFORE, NO SUBSTANTIAL DATE OF COMPLETION APPLIES TO THE BONDS. PAGE 2 COLUMN A: PART III, LINE 7 AS PROVIDED IN TREASURY REGULATION SECTION 1.141-4(C)(2)(I)(B), THE AMOUNT OF PRIVATE PAYMENTS TAKEN INTO ACCOUNT UNDER THE PRIVATE SECURITY OR PAYMENT TEST MAY NOT EXCEED THE AMOUNT OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE. ACCORDINGLY, THE AMOUNT OF PRIVATE PAYMENTS FOR THE REPORTING PERIOD DOES NOT EXCEED THE AMOUNT STATED IN PART III, LINE 6. THE ORGANIZATION HAS NOT UNDERTAKEN AN ANALYSIS OF THE PRIVATE SECURITY OR PAYMENT TEST WITH RESPECT TO THE BONDS, AS THE LEVEL OF PRIVATE BUSINESS USE AND/OR UNRELATED TRADE OR BUSINESS USE REPORTED IN PART III, LINE 6 IS NOT IN EXCESS OF AMOUNTS PERMITTED UNDER SECTION 145 OF THE CODE. PAGE 2 COLUMN A: PART IV, LINE 2(B) THE BONDS HAVE MET THE 6-MONTH EXCEPTION TO REBATE REQUIREMENT AND, THEREFORE, NO REBATE HAS, OR EVER WILL, BECOME DUE ON THE BONDS. PAGE 2 COLUMN A: PART IV, LINE 2(C) THE MOST RECENT REBATE REPORT WAS PREPARED BY ARBITRAGE REBATE SERVICES, INC. AND DATED APRIL 27, 2017. PAGE 2 COLUMN B: PART I(F) THE BONDS CURRENT REFUND SERIES 2003 BONDS (ISSUED NOVEMBER 12, 2003) AND THE SERIES 2006 BONDS (ISSUED DECEMBER 28, 2006) (COLLECTIVELY, THE "PRIOR BONDS"). THE TAXABLE LOAN WAS ISSUED BY COMPASS BANK ON JUNE 30, 2015 (THE "TAXABLE LOAN AND, TOGETHER WITH THE PRIOR BONDS, THE "REFUNDED DEBT").. PAGE 2 COLUMN B: PART II, LINE 3 THE TOTAL PROCEEDS SHOWN IN PART II, LINE 3 DIFFERS FROM THE ISSUE PRICE SHOWN IN PART I, (E) DUE TO INTEREST EARNINGS ON INVESTED PROCEEDS. PAGE 2 COLUMN B: PART III, LINE 7 THE PORTION OF THE BONDS USED TO CURRENT REFUND THE REFUNDED DEBT MET THE SIX-MONTH SPENDING EXCEPTION TO REBATE. PAGE 2 COLUMN B: PART IV, LINE 2(B) THE PORTION OF THE BONDS USED TO CURRENT REFUND THE REFUNDED DEBT MET THE SIX-MONTH SPENDING EXCEPTION TO REBATE. PAGE 2 COLUMN B: PART IV, LINE 2(C) THE FIFTH YEAR REBATE REPORT WAS PREPARED BY ARBITRAGE REBATE SERVICES, INC. AND DATED APRIL 13, 2021. A DISTRICT OF COLUMBIA 536001131 NONEAVAIL 2016-03-30 20915000 TO CURRENT REFUND THE 2015 BONDS. 0 0 0 B DISTRICT OF COLUMBIA 536001131 25483QY30 2016-03-30 63974231 TO CURRENT REFUND PRIOR BONDS, REFINANCE EXISTING LOAN, FINANCE CAP PROJECTS 0 0 0 A 18630 20915000 410296 20504704 1 0 1 1 B 64532992 4980384 1279485 11731621 49550498 9173 2020 1 0 1 1 A 0 0 0 0 0 0 1 B 0 1 0 0 0.00400 0.00400 0 0 1 A 0 0 1 1 0 0 0 0 1 B 0 0 1 1 0 0 0 1 1 A 1 B 1 X ROOF REPLACEMENTS 9 1406980 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD CHAIR/CEO AND THE HEAD OF THE FINANCE COMMITTEE REVIEW THE 990 ONCE IT IS COMPLETED PRIOR TO BEING FILED. AT THAT TIME, THE FULL FINANCE COMMITTEE AND BOARD OF DIRECTORS IS GIVEN THE OPPORTUNITY TO REVIEW THE 990. AFTER ANY ISSUES ARE ADDRESSED OR CORRECTED, THE CEO SIGNS AND FILES THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C PERIODIC REVIEWS ARE DONE BY THE CHIEF OPERATING OFFICER, THE CHIEF FINANCIAL OFFICER, THE DIRECTOR OF HUMAN RESOURCES, AND THE PROCUREMENT MANAGER ON VENDOR AND FAMILY RELATIONSHIPS IN REGARDS TO EMPLOYMENT, CONTRACTS AND OTHER AGREEMENTS ENTERED ON BEHALF OF FRIENDSHIP PUBLIC CHARTER SCHOOL. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DETERMINES COMPENSATION BY FORMAL AND INFORMAL COMPARATIVE COMPENSATION STUDIES, WHICH INCLUDES A REVIEW OF CHARTER SCHOOLS OF SIMILAR SIZE/COMPLEXITY, OTHER NON PROFITS, AND EDUCATIONAL INSTITUTIONS. THE COMPENSATION PROCESS IS HEADED BY THE FINANCE COMMITTEE, AND THEY SUBMIT THEIR RECOMMENDATIONS TO THE BOARD FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE MADE AVAILABLE FOR PUBLIC INSPECTION THROUGH THE PUBLIC CHARTER SCHOOL BOARD, STATE EDUCATION AGENCIES, GUIDESTAR, AND UPON REQUEST.