CEDAR TREE ACADEMY PUBLIC CHARTER SCHOOL: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- CEDAR TREE ACADEMY PUBLIC CHARTER SCHOOL (EIN 62-1818557)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-15
- IRS object ID
- 202641359349312359
- Schema version
- 2024v5.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-15T14:56:24-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 950 NORTH GLEBE ROAD SUITE 1200 | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 621818557 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CEDAR TREE ACADEMY PUBLIC CHARTER SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CEDA | BusinessNameControlTxt |
| Phone | 2026104193 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 HOWARD ROAD SE | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20020 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR LATONYA HENDERSON | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2026104193 | PhoneNum |
| Signature | 2026-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHICHI MSANGI | PreparerPersonNm |
| PTIN | P01972113 | PTIN |
| Phone | 5712279500 | PhoneNum |
| Preparation | 2026-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR LATONYA HENDERSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 HOWARD ROAD SE | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20020 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $13,756,220 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS:/CEDARTREE-DC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | THE SCHOOL IS COMMITTED TO ACADEMIC EXCELLENCE FOR ALL STUDENTS. WE WILL BUILD THE FOUNDATION FOR ALL STUDENTS IN A SAFE LEARNING ENVIRONMENT DESIGNED TO ENHANCE SOCIAL AND EMOTIONAL GROWTH, COGNITIVE AND CREATIVE DEVELOPMENT WHILE PREPARING STUDENTS TO BECOME ACTIVE INDEPENDENT LEARNERS. NO EXCEPTIONS, NO EXCUSES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 73 | TotalEmployeeCnt |
| Total Volunteers | 7 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,127,142 | PYContributionsGrantsAmt |
| CY Contributions Grants | $917,809 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,997,254 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $12,017,795 | CYProgramServiceRevenueAmt |
| PY Investment Income | $705,494 | PYInvestmentIncomeAmt |
| CY Investment Income | $602,998 | CYInvestmentIncomeAmt |
| PY Other Revenue | $195,500 | PYOtherRevenueAmt |
| CY Other Revenue | $217,618 | CYOtherRevenueAmt |
| PY Total Revenue | $14,025,390 | PYTotalRevenueAmt |
| CY Total Revenue | $13,756,220 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $8,407,247 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,793,226 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,625,558 | PYOtherExpensesAmt |
| CY Other Expenses | $3,410,605 | CYOtherExpensesAmt |
| PY Total Expenses | $12,032,805 | PYTotalExpensesAmt |
| CY Total Expenses | $12,203,831 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,992,585 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,552,389 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $32,379,844 | TotalAssetsBOYAmt |
| Total Assets EOY | $65,963,463 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,478,484 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $36,254,629 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $27,901,360 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $29,708,834 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE SCHOOL IS COMMITTED TO ACADEMIC EXCELLENCE FOR ALL STUDENTS. WE WILL BUILD THE FOUNDATION FOR ALL STUDENTS IN A SAFE LEARNING ENVIRONMENT DESIGNED TO ENHANCE SOCIAL AND EMOTIONAL GROWTH, COGNITIVE AND CREATIVE DEVELOPMENT WHILE PREPARING STUDENTS TO BECOME ACTIVE INDEPENDENT LEARNERS. NO EXCEPTIONS, NO EXCUSES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $9,526,127 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $12,043,373 | RevenueAmt |
| Desc | THE SCHOOL'S MISSION IS TO ESTABLISH, DEVELOP, AND OPERATE A MODEL LEARNING SYSTEM FOR AT RISK YOUTH IN THE DISTRICT ENSURING THAT STUDENTS ACTUALIZE THEIR FULLEST POTENTIAL IN MIND AND BODY THROUGH A BALANCED ACADEMIC PROGRAM. THE SCHOOL'S GOAL IS TO PROVIDE HIGH QUALITY, UNIQUE EXPERIMENTAL INSTRUCTION TO ALL STUDENTS BY PROVIDING SPECIALIZED PROGRAMS REFLECTING DIFFERENTIATED INSTRUCTIONS, UTILIZING A VARIETY OF STRATEGIES THAT EMPOWER STUDENTS TO EXCEL ACADEMICALLY; TO ACHIEVE MAXIMUM SELF-RELIANCE AND PERSONAL FULFILLMENT. | Desc |
| Total Program Service Expenses | $9,526,127 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 24 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 73 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | USHA JAYANTHI | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2026104193 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 HOWARD ROAD SE | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20020 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| CARLA BAILEY | ||||||||
| BOARD CHAIR | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MONICA RAY | ||||||||
| CO-CHAIR | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SANDY ALLEN | ||||||||
| SECRETARY | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| TANETTA MERRITT | ||||||||
| TREASURER | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ANTWON BIDDY | ||||||||
| PARENT TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| HADRIAN HARDAWAY | ||||||||
| PARENT TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| TYRON JONES | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LATONYA HENDERSON | ||||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | 0.00 | Yes (X) | $257,652 | $0 | $21,921 | ||
| USHA JAYANTHI | ||||||||
| CHIEF FINANCIAL OFFICER | 40.00 | 0.00 | Yes (X) | $197,230 | $0 | $24,722 | ||
| ROBINETTE LEWIS-BREEDLOVE | ||||||||
| DIRECTOR OF HUMAN RESOURCES | 40.00 | 0.00 | $204,104 | $0 | $22,197 | Yes (X) | ||
| CELENEASE EDISON | ||||||||
| PRINCIPAL | 40.00 | 0.00 | $168,600 | $0 | $6,744 | Yes (X) | ||
| ALEXIS ROSARIO | ||||||||
| INSTRUCTIONAL COACH | 40.00 | 0.00 | $134,366 | $0 | $15,295 | Yes (X) | ||
| REGINA RAY | ||||||||
| DIRECTOR OF SPECIAL EDUCATION | 40.00 | 0.00 | $127,783 | $0 | $11,667 | Yes (X) | ||
| JESSICA LEWIS | ||||||||
| DIRECTOR OF MARKETING & ENROLLMENT | 40.00 | 0.00 | $110,718 | $0 | $15,013 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,200,453 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $117,559 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| INFINITE POTENTIAL | |||||
| 1802VERNONSTNW STE 532 | WASHINGTON | DC | 20009 | SPECIAL EDUCATION | $347,860 |
| CAPITOL SERVICES MANAGEMENT INC | |||||
| 3215 MARTIN L KING JR AVE SE | WASHINGTON | DC | 20032 | CUSTODIAL SERVICES | $198,556 |
| EDOPS | |||||
| 1140 19TH ST NW | WASHINGTON | DC | 20036 | ACCOUNTING SERVICES | $171,416 |
| CAPITAL STRATEGIES & SOLUTIONS | |||||
| 43 BROAD STREET SUITE B309A | HUDSON | MA | 01749 | ENROLLMENT MARKETING | $117,600 |
| OWIA TECHNOLOGY | |||||
| 1101 CONNECTICUT AVE NW STE 450 | WASHINGTON | DC | 20036 | IT SERVICES | $106,418 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $12,168 | FundraisingAmt |
| Government Grants | $904,941 | GovernmentGrantsAmt |
| All Other Contributions | $700 | AllOtherContributionsAmt |
| Noncash Contributions | $7,955 | NoncashContributionsAmt |
| Total Contributions | $917,809 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PER PUPIL ALLOTMENT | 611710 | $11,841,242 | $11,841,242 |
| BEFORE AND AFTER CARE | 611710 | $167,678 | $167,678 |
| ACTIVITY FEES | 611710 | $8,875 | $8,875 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $12,017,795 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $602,998 | TotalRevenueColumnAmt |
| Exclusion | $602,998 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $192,000 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $192,000 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $192,000 | TotalRevenueColumnAmt |
| Exclusion | $192,000 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $12,168 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $25,578 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,578 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,578 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $40 | TotalRevenueColumnAmt |
| Exclusion | $40 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $40 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,756,220 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,043,373 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $795,038 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $537,162 | TotalAmt |
| Program Services | $418,986 | ProgramServicesAmt |
| Management And General | $118,176 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,013,463 | TotalAmt |
| Program Services | $5,571,869 | ProgramServicesAmt |
| Management And General | $1,441,594 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $224,461 | TotalAmt |
| Program Services | $175,080 | ProgramServicesAmt |
| Management And General | $49,381 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $466,159 | TotalAmt |
| Program Services | $363,604 | ProgramServicesAmt |
| Management And General | $102,555 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $551,981 | TotalAmt |
| Program Services | $430,545 | ProgramServicesAmt |
| Management And General | $121,436 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,000 | TotalAmt |
| Management And General | $48,000 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $177,591 | TotalAmt |
| Management And General | $177,591 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,868 | TotalAmt |
| Program Services | $59,292 | ProgramServicesAmt |
| Management And General | $11,576 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,493 | TotalAmt |
| Program Services | $95,166 | ProgramServicesAmt |
| Management And General | $73,327 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,723 | TotalAmt |
| Program Services | $130,824 | ProgramServicesAmt |
| Management And General | $36,899 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $722,770 | TotalAmt |
| Program Services | $563,761 | ProgramServicesAmt |
| Management And General | $159,009 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,157 | TotalAmt |
| Program Services | $49,262 | ProgramServicesAmt |
| Management And General | $13,895 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $345,459 | TotalAmt |
| Program Services | $266,384 | ProgramServicesAmt |
| Management And General | $79,075 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $240,410 | TotalAmt |
| Program Services | $154,676 | ProgramServicesAmt |
| Management And General | $85,734 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,086 | TotalAmt |
| Management And General | $74,086 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| OTHER STUDENT COSTS | $596,682 | $538,013 | $58,669 |
| FOOD SERVICE/CATERING | $342,074 | $342,074 | |
| SUPPLIES AND MATERIALS | $247,648 | $247,648 | |
| ADMINISTRATION FEE | $120,005 | $93,604 | $26,401 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,639 | TotalAmt |
| Program Services | $25,339 | ProgramServicesAmt |
| Management And General | $300 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,203,831 | TotalAmt |
| Program Services | $9,526,127 | ProgramServicesAmt |
| Management And General | $2,677,704 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,378,129 | BOYAmt |
| EOY | $12,336,951 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $15,479,688 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $386,554 | BOYAmt |
| EOY | $65,836 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,786 | BOYAmt |
| EOY | $127,062 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $26,465,500 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $62,870 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $15,407,852 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,033,377 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,300,743 | BOYAmt |
| EOY | $11,374,475 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,177,929 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,703 | BOYAmt |
| EOY | $51,081 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,379,844 | BOYAmt |
| EOY | $65,963,463 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,433,588 | BOYAmt |
| EOY | $1,120,532 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,044,896 | BOYAmt |
| EOY | $35,134,097 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,478,484 | BOYAmt |
| EOY | $36,254,629 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,901,360 | BOYAmt |
| EOY | $29,708,834 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,901,360 | BOYAmt |
| EOY | $29,708,834 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,379,844 | BOYAmt |
| EOY | $65,963,463 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,552,389 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $255,085 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $989,979 | OtherCostOrOtherBasisAmt |
| Book Value | $989,979 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,734,468 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,753,869 | DepreciationAmt |
| Book Value | $5,980,599 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $373,970 | OtherCostOrOtherBasisAmt |
| Depreciation | $279,508 | DepreciationAmt |
| Book Value | $94,462 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,309,435 | OtherCostOrOtherBasisAmt |
| Book Value | $4,309,435 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $11,374,475 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $14,011,305 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $255,085 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $255,085 | RevenueNotReportedAmt |
| Revenue Subtotal | $13,756,220 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,756,220 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,203,831 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $12,203,831 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,203,831 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | CEDAR TREE, A NONPROFIT ORGANIZATION OPERATING UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, IS GENERALLY EXEMPT FROM FEDERAL, STATE AND LOCAL INCOME TAXES, AND, ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. FINANCIAL ACCOUNTING STANDARDS BOARD (FASB), ACCOUNTING STANDARDS CODIFICATION 740, INCOME TAXES (ASC 740) REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE-LIKELY-THAN-NOT" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AS OF JUNE 30, 2025, MANAGEMENT HAS ASSESSED ITS VARIOUS TAX POSITIONS, AND IT BELIEVES THERE ARE NO LIABILITIES FOR UNCERTAIN TAX POSITIONS. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LATONYA HENDERSON | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | $257,652 | $0 | $0 | $0 | $0 | $0 | $15,459 | $0 | $6,462 | $0 | $279,573 | $0 | $0 | $0 |
| ROBINETTE LEWIS-BREEDLOVE | ||||||||||||||
| DIRECTOR OF HUMAN RESOURCES | $204,104 | $0 | $0 | $0 | $0 | $0 | $12,246 | $0 | $9,951 | $0 | $226,301 | $0 | $0 | $0 |
| USHA JAYANTHI | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $197,230 | $0 | $0 | $0 | $0 | $0 | $11,834 | $0 | $12,888 | $0 | $221,952 | $0 | $0 | $0 |
| CELENEASE EDISON | ||||||||||||||
| PRINCIPAL | $168,600 | $0 | $0 | $0 | $0 | $0 | $6,744 | $0 | $0 | $0 | $175,344 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | EITHER THE BOARD, BY VOTE OF A MAJORITY OF THE TRUSTEES THEN IN OFFICE, OR THE CHAIRMAN, WITH THE APPROVAL OF SUCH MAJORITY OF THE BOARD, MAY AT ANY TIME APPOINT SUCH COMMITTEES OF THE BOARD AS ARE DEEMED DESIRABLE, INCLUDING AN EXECUTIVE COMMITTEE AND/OR ONE OR MORE OTHER COMMITTEES, PROVIDED THAT AT LEAST TWO (2) TRUSTEES SIT ON EACH COMMITTEE. THE REMAINDER OF THE MEMBERS OF THE COMMITTEE NEED NOT BE TRUSTEES. THE BOARD CHAIRMAN APPOINTS ALL COMMITTEE CHAIRS. THE BOARD MAY FROM TIME TO TIME DESIGNATE OR ALTER, WITHIN THE LIMITS PERMITTED BY THIS SECTION, THE DUTIES AND POWERS OF SUCH COMMITTEES OR CHANGE THEIR MEMBERSHIP, AND MAY AT ANY TIME ABOLISH SUCH COMMITTEES OR ANY OF THEM. ANY COMMITTEE SHALL BE VESTED WITH SUCH POWERS OF THE BOARD AS THE BOARD MAY DETERMINE IN THE VOTE ESTABLISHING SUCH COMMITTEE OR IN A SUBSEQUENT VOTE OF A MAJORITY OF TRUSTEES THEN IN OFFICE, PROVIDED, HOWEVER, THAT NO SUCH COMMITTEE SHALL HAVE ANY POWER PROHIBITED BY LAW OR THE ARTICLES OF INCORPORATION, OR THE POWER TO - CHANGE THE PRINCIPAL OFFICE OF THE CORPORATION; - AMEND OR AUTHORIZE THE AMENDMENT OF THE ARTICLES OF INCORPORATION OR THESE BY-LAWS; - ELECT OFFICERS REQUIRED BY LAW, THE ARTICLES OF INCORPORATION OR THESE BY-LAWS TO BE ELECTED BY TRUSTEES, OR TO FILL VACANCIES IN ANY SUCH OFFICE; - CHANGE THE SIZE OF THE BOARD OR TO FILL VACANCIES IN THE BOARD; - REMOVE OFFICERS OR TRUSTEES FROM OFFICE; - AUTHORIZE A SALE OR OTHER DISPOSITION OF ALL OR SUBSTANTIALLY ALL THE PROPERTY AND BUSINESS OF THE CORPORATION; OR - AUTHORIZE THE LIQUIDATION OR DISSOLUTION OF THE CORPORATION; AND PROVIDED FURTHER, THAT THE FACT THAT A PARTICULAR POWER APPEARS IN THE FOREGOING ENUMERATION OF POWERS DENIED TO COMMITTEES OF THE BOARD SHALL NOT BE CONSTRUED TO OVER-RIDE BY IMPLICATION ANY OTHER PROVISION OF THE ARTICLES OF INCORPORATION OR THESE BY-LAWS, LIMITING OR DENYING TO THE BOARD THE RIGHT TO EXERCISE SUCH POWER. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COMPLETE COPY OF THE FORM 990, INCLUDING ALL SCHEDULES, IS PROVIDED TO EACH MEMBER OF THE GOVERNING BODY PRIOR TO FILING. THE DRAFT RETURN IS DISTRIBUTED ELECTRONICALLY IN ADVANCE OF FILING, AND BOARD MEMBERS ARE GIVEN THE OPPORTUNITY TO REVIEW AND PROVIDE QUESTIONS OR COMMENTS. THE FINANCE COMMITTEE REVIEWS THE RETURN IN DETAIL WITH MANAGEMENT AND THE ORGANIZATION'S TAX PREPARER PRIOR TO SUBMISSION. ANY QUESTIONS OR REQUESTED REVISIONS ARE ADDRESSED BEFORE THE RETURN IS FINALIZED AND FILED WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION REQUIRES ANNUAL WRITTEN CONFLICT OF INTEREST DISCLOSURES FROM OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES. DISCLOSURES ARE REVIEWED BY THE BOARD CHAIR AND/OR GOVERNANCE COMMITTEE. AT THE BEGINNING OF BOARD AND COMMITTEE MEETINGS, MEMBERS ARE ASKED TO DISCLOSE ANY POTENTIAL CONFLICTS RELATED TO AGENDA ITEMS, AND INDIVIDUALS WITH A CONFLICT RECUSE THEMSELVES FROM DISCUSSION AND VOTING. ALL RECUSALS AND RELATED DISCUSSIONS ARE RECORDED IN THE MEETING MINUTES AT THE TIME THEY OCCUR. |
| FORM 990, PART VI, SECTION B, LINE 15A | NDEPENDENT MEMBERS OF THE BOARD OR THE FINANCE/COMPENSATION COMMITTEE REVIEW AND APPROVE COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES. THE REVIEW PROCESS INCORPORATES APPROPRIATE COMPARABILITY DATA, SUCH AS SALARY SURVEYS AND FORM 990 DATA FROM COMPARABLE ORGANIZATIONS. ALL DELIBERATIONS AND DECISIONS ARE DOCUMENTED IN THE MEETING MINUTES AS THEY OCCUR. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |