DELHI CHARTER SCHOOL: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- DELHI CHARTER SCHOOL (EIN 72-1483026)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-14
- IRS object ID
- 202441359349311594
- Schema version
- 2022v5.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule J
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-14T16:31:54-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 721088864 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAPORTE APAC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 VETERANS MEMORIAL BLVD 600 | AddressLine1Txt |
| City | METAIRIE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 700054958 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 721483026 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DELHI CHARTER SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DELH | BusinessNameControlTxt |
| Phone | 3188787120 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6940 HIGHWAY 17 | AddressLine1Txt |
| City | DELHI | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 71232 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRETT E RALEY | PersonNm |
| Person Title | HEADMASTER | PersonTitleTxt |
| Phone | 3188787120 | PhoneNum |
| Signature | 2024-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | BRETT | PersonFirstNm |
| Person Last | RALEY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRUCE S PRENDERGAST MS CPA | PreparerPersonNm |
| PTIN | P00151746 | PTIN |
| Phone | 5048355522 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BRETT E RALEY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6940 HIGHWAY 17 | AddressLine1Txt |
| City | DELHI | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 71232 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,426,420 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTP://WWW.DELHICHARTERSCHOOL.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | LA | LegalDomicileStateCd |
| Activity Or Mission | DELHI CHARTER SCHOOL IS ORGANIZED AND OPERATED TO EDUCATE THE YOUTH OF DELHI, LOUISIANA AND ITS SURROUNDING AREAS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 189 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $9,013,035 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,889,482 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $196,861 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $247,143 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,188 | PYInvestmentIncomeAmt |
| CY Investment Income | $27,740 | CYInvestmentIncomeAmt |
| PY Other Revenue | $133,321 | PYOtherRevenueAmt |
| CY Other Revenue | $144,384 | CYOtherRevenueAmt |
| PY Total Revenue | $9,347,405 | PYTotalRevenueAmt |
| CY Total Revenue | $10,308,749 | 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 | $6,189,563 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,162,016 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,246 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,223,223 | PYOtherExpensesAmt |
| CY Other Expenses | $3,981,956 | CYOtherExpensesAmt |
| PY Total Expenses | $9,412,786 | PYTotalExpensesAmt |
| CY Total Expenses | $10,143,972 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$65,381 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $164,777 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,582,199 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,697,196 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,125,410 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,075,630 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,456,789 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,621,566 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | DELHI CHARTER SCHOOL IS COMMITTED TO MAXIMIZING THE POTENTIAL OF ALL CHILDREN THROUGH AN ENRICHED CURRICULUM IN K THROUGH 8, AND THROUGH AN INTERDISCIPLINARY APPROACH TO HIGH SCHOOL COURSES IN GRADES 9 - 12. CORE KNOWLEDGE CURRICULUM OFFERS A SEQUENTIAL, SPIRAL CURRICULUM THAT HAS BEEN SHOWN TO BRIDGE THE GAP BETWEEN AT RISK CHILDREN AND THOSE MORE ADVANTAGED. IN AN ATMOSPHERE OF ORDER AND RESPECT, CHILDREN ARE ENCOURAGED TO READ, EXPLORE, WRITE, PARTICIPATE AND ENJOY VISUAL ART AND VOCAL MUSIC. THE ENTIRE COMMUNITY HAS A ROLE IN DCS AS PARENTS, GRANDPARENTS, AND BUSINESS PEOPLE TAKE PART THROUGH VOLUNTEER ACTIVITIES AND COMMUNITY ACTIVITIES AT THE SCHOOL. DELHI CHARTER SCHOOL PREPARES STUDENTS NOT ONLY FOR POST-SECONDARY EDUCATION BUT FOR CAREERS AND FOR A LIFETIME OF ENJOYMENT OF LEARNING. DCS INVOLVES THE ENTIRE COMMUNITY AS PARTNERS IN THE IMPORTANT ROLE OF PREPARING LITERATE, DISCIPLINED, AND CARING CITIZENS FOR TODAY'S SOCIETY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $8,740,058 | ExpenseAmt |
| Revenue | $265,206 | RevenueAmt |
| Desc | DELHI CHARTER SCHOOL IS COMMITTED TO MAXIMIZING THE POTENTIAL OF ALL CHILDREN THROUGH AN ENRICHED CURRICULUM IN KINDERGARTEN THROUGH 8TH GRADE, AND THROUGH AN INTERDISCIPLINARY APPROACH IN GRADES 9 - 12. THE ENROLLMENT FOR 2022-2023 WAS 656. THROUGH THE SCHOOL'S ACADEMIC STANDARDS, ALL STUDENTS ARE ENCOURAGED AND MOTIVATED TO ATTAIN THE HIGHEST LEVEL OF EDUCATION AND INTELLECTUAL GROWTH AND DEVELOPMENT. | Desc |
| Total Program Service Expenses | $8,740,058 | 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 | Yes (1) | 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 | Yes (1) | 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 | 58 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 189 | 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 |
| 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 | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARY CORLEY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3188787120 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6940 HIGHWAY 17 | AddressLine1Txt |
| City | DELHI | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 71232 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| AUSTYN DAVIS | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| EVA DAWSON | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| ANGIE FRANKLIN | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| KEAWANA MARSHALL | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| JANNIE NELSON | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| GWYN OGDEN | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| EDDIE YOUNG | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| DUSTY FALLIN | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| MIKE MARTIN | ||||||
| CHAIRMAN | 1.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DOUG CRAIG | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| DEANN SCURRIA | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| JANET PHILLEY | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| JT STRONG | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| BRETT E RALEY | ||||||
| HEADMASTER | 40.00 | $120,875 | $0 | $47,263 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $120,875 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $47,263 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | 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 |
|---|---|---|---|---|---|
| TEACHER'S RETIREMENT SYSTEM OF LOUISIANA | |||||
| PO BOX 94123 | BATON ROUGE | LA | 708049123 | STATE OF LA TEACHER'S RETIREMENT SYSTEM | $1,270,111 |
| OFFICE OF GROUP BENEFITS | |||||
| PO BOX 44036 | BATON ROUGE | LA | 70804 | STATE OF LA HEALTH INSURANCE ADMINISTRAT | $837,669 |
| WOMACK AND SONS CONSTRUCTION GROUP LLC | |||||
| PO BOX 653 | HARRISONBURG | LA | 71340 | CONSTRUCTION OF SHOP BUILDING | $575,879 |
| NEW DIRECTIONS EDUCATIONAL SOLUTIONS | |||||
| PO BOX 413 | RUSTON | LA | 71273 | PROFESSIONAL DEVELOPMENT/CURRICULUM COAC | $112,500 |
| AMERICAN READING COMPANY | |||||
| 480 NORRISTOWN ROAD | BLUE BELL | PA | 19422 | PROFESSIONAL DEVELOPMENT/CURRICULUM COAC | $106,200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $620 | FundraisingAmt |
| Government Grants | $9,888,862 | GovernmentGrantsAmt |
| Total Contributions | $9,889,482 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | STUDENT ACTIVITY REVENUE | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $247,143 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $247,143 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $247,143 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,740 | TotalRevenueColumnAmt |
| Exclusion | $27,740 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $243,992 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $620 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $117,671 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $126,321 | TotalRevenueColumnAmt |
| Exclusion | $126,321 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISC REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $18,063 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $18,063 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $18,063 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,308,749 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $265,206 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $154,061 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $182,806 | TotalAmt |
| Program Services | $91,403 | ProgramServicesAmt |
| Management And General | $91,403 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,408,983 | TotalAmt |
| Program Services | $3,679,359 | ProgramServicesAmt |
| Management And General | $727,378 | ManagementAndGeneralAmt |
| Fundraising | $2,246 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,570,227 | TotalAmt |
| Program Services | $1,298,116 | ProgramServicesAmt |
| Management And General | $272,111 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,890 | TotalAmt |
| Management And General | $5,890 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $210,534 | TotalAmt |
| Program Services | $210,534 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,688 | TotalAmt |
| Program Services | $6,786 | ProgramServicesAmt |
| Management And General | $4,902 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $615,273 | TotalAmt |
| Program Services | $615,273 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,684 | TotalAmt |
| Program Services | $80,488 | ProgramServicesAmt |
| Management And General | $22,196 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PURCHASED SERVICES | $737,869 | $673,592 | $64,277 |
| FOOD PURCHASED | $595,436 | $595,436 | |
| SUPPLIES AND MATERIALS | $556,414 | $496,966 | $59,448 |
| STUDENT TRANSPORATION | $526,119 | $526,119 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $620,049 | TotalAmt |
| Program Services | $465,986 | ProgramServicesAmt |
| Management And General | $154,063 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,143,972 | TotalAmt |
| Program Services | $8,740,058 | ProgramServicesAmt |
| Management And General | $1,401,668 | ManagementAndGeneralAmt |
| Fundraising | $2,246 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,013,878 | BOYAmt |
| EOY | $2,530,842 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,500,000 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $190,566 | BOYAmt |
| EOY | $251,998 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $3,992 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,179 | BOYAmt |
| EOY | $81,571 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $12,930,124 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,601,331 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,353,576 | BOYAmt |
| EOY | $5,328,793 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,582,199 | BOYAmt |
| EOY | $9,697,196 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,125,410 | BOYAmt |
| EOY | $1,075,630 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,125,410 | BOYAmt |
| EOY | $1,075,630 | 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 | $8,456,789 | BOYAmt |
| EOY | $8,621,566 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,456,789 | BOYAmt |
| EOY | $8,621,566 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,582,199 | BOYAmt |
| EOY | $9,697,196 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $164,777 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 | $93,000 | OtherCostOrOtherBasisAmt |
| Book Value | $93,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,653,294 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,271,070 | DepreciationAmt |
| Book Value | $4,382,224 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,937,659 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,851,834 | DepreciationAmt |
| Book Value | $85,825 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,246,171 | OtherCostOrOtherBasisAmt |
| Depreciation | $478,427 | DepreciationAmt |
| Book Value | $767,744 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,328,793 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $10,426,420 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,426,420 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$117,671 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$117,671 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $10,308,749 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,261,643 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $117,671 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $117,671 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,143,972 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,143,972 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE SCHOOL IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE SCHOOL'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ENTITY IN IT TAX RETURNS THAT MIGHT BE UNCERTAIN. THE SCHOOL BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES, IF ANY, WOULD BE INCLUDED IN INCOME TAX EXPENSE. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES -117,671. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES 117,671. |
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 | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | PUBLICIZES ANNUALLY AT THE BEGINNING OF EACH SCHOOL YEAR THROUGH PARISH NEWSPAPER. |
| SCHEDULE E, PART I, LINE 6 | THE SCHOOL'S PRIMARY SOURCE OF FUNDING IS THROUGH THE STATE PUBLIC SCHOOL FUND. THE SCHOOL RECEIVES FUNDING PER ELIGIBLE STUDENT IN ATTENDANCE ON OCTOBER 1ST, PAYABLE IN MONTHLY INSTALLMENTS. THE OCTOBER 1ST STUDENT COUNT IS AUDITED BY THE LOUISIANA DEPARTMENT OF EDUCATION. ADJUSTMENTS ARE MADE IN THE FOLLOWING YEAR. STATE AND FEDERAL GRANTS ARE ON A COST REIMBURSEMENT BASIS. AN ACCRUAL IS MADE WHEN ELIGIBLE EXPENSES ARE INCURRED. THE SCHOOL RECEIVED 72% OF ITS REVENUES FOR THE YEAR ENDED JUNE 30, 2023, FROM THE STATE OF LOUISIANA, SUBJECT TO ITS CHARTER AGREEMENT WITH THE LOUISIANA BOARD OF ELEMENTARY AND SECONDARY EDUCATION. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | COKE FUNDRAISER | Event1Nm |
| Gross Receipts Event1 | $19,714 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $19,714 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $14,193 | OtherDirectExpensesEvent1Amt |
| Event2 | COOKIE DOUGH FUNDRAISER | Event2Nm |
| Gross Receipts Event2 | $20,152 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $20,152 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $12,163 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 33 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $204,746 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $620 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $204,126 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $91,315 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $244,612 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $620 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $243,992 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $117,671 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $117,671 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $126,321 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRETT E RALEY | PersonNm |
| Title | HEADMASTER | TitleTxt |
| Base Compensation Filing Org | $120,875 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $33,356 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $13,907 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $168,138 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| TRACEY RALEY | |||
| SPOUSE OF BRETT RALEY, THE HEADMASTER OF DHS | $27,116 | TRACEY RALEY IS EMPLOYED BY DELHI CHARTER SCHOOL AS A PARAPROFESSIONAL. SHE DOES NOT DIRECTLY REPORT TO/NOR WORK WITH BRETT RALEY, HEADMASTER/SPOUSE. | 0 |
| EUGENE YOUNG JR | |||
| BROTHER OF EDDIE YOUNG, WHO IS ON THE BOARD OF DIRECTORS. | $20,249 | EUGENE YOUNG, JR. IS EMPLOYED BY DELHI CHARTER SCHOOL AS A BUS DRIVER. HE DOES NOT DIRECTLY REPORT TO/NOR WORK WITH EDDIE YOUNG, DIRECTOR/BROTHER | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART IV | FormAndLineReferenceDesc |
| Explanation | ALL BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS:1) WERE AT FMV2) WERE BASED ON COMPARABLE DATA3) WERE APPROVED BY AN INDEPENDENT BOARD4) ALL DECISIONS REGARDING THESE TRANSACTIONS WERE DOCUMENTED | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | A DRAFT OF THE ORGANIZATION'S FORM 990 WILL BE PRESENTED AT A MONTHLY BOARD OF DIRECTORS MEETING. DURING THIS MEETING THE TAX RETURN WILL BE REVIEWED AND DISCUSSED FOR ACCURACY AND COMPLETENESS. |
| FORM 990, PART VI, SECTION B, LINE 12C | TO ENSURE DELHI CHARTER SCHOOL OPERATES IN A MANNER CONSISTENT WITH NON-PROFIT PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS ARE CONDUCTED. THE PERIODIC REVIEWS, AT A MINIMUM, INCLUDE: -WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. -WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE SCHOOL'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER NON-PROFIT PURPOSES AND DO NOT RESULT IN UNDESIRABLE, IMPERMISSIBLE PRIVATE BENEFITS, OR EXCESS BENEFITS. |
| FORM 990, PART VI, SECTION B, LINE 15 | A COMMITTEE MEETS ANNUALLY TO REVIEW CURRENT SALARIES AND EVALUATE JOB PERFORMANCE. THE COMMITTEE MAKES RECOMMENDATIONS FOR RAISES IN COMPENSATION BASED ON THOSE CRITERIA, WHILE ALSO TAKING INTO CONSIDERATION THE ORGANIZATION'S FINANCIAL SITUATION. THE ORGANIZATION RELIES ON COMPARABLE DATA TO DETERMINE THE AMOUNT OF COMPENSATION, AND DOCUMENTATION IS MAINTAINED REGARDING THE DETERMINATION OF THESE AMOUNTS. THOSE RESPONSIBLE FOR DETERMINING COMPENSATION ARE INDEPENDENT OF THOSE BEING COMPENSATED. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THESE DOCUMENTS ARE ALSO AVAILABLE FOR PUBLIC VIEWING AT THE SCHOOL. |
| FORM 990, PART XII, LINE 2C: | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |