Judge Rotenberg Educational Center Inc.

“Form 990 is prepared by the independent auditors and reviewed by the chief financial officer and the financial comptroller.”

“A copy of the conflict of interest policy is given to all board members, staff members, volunteers or other key stakeholders upon commencement of such person's relationship with the judge rotenberg educational center, inc. Each board member, officer and management staff member is required to review this policy annually and sign and date an acknowledgement of their receipt of a copy of this policy and sign a disclosure form at the beginning of her/his term of service or employment and each year thereafter.”

“The process for determining the compensation of the executive director is as follows: at several board meetings, the entire board will review the work performance of the executive director. This review includes an assessment of the status on meeting performance goals that were set before the beginning of the fiscal year. A review of comparative compensation data will be obtained and reviewed by the board. An independent accountant will be retained to provide an analysis on the resonableness of the executive director's compensation package with consideration given to comparative data from other nonprofit organizations. Based on this information and analysis, the board will approve the compensation package for the executive director. The process for determining the compensation of key employee and other highly compensated employees is as follows: the board has delegated the authority to determine the compensation of key employees and highly compensated employees to the executive director. This authority is limited, and requires that the total compensation to these employees is reasonable and below certain authorized ceiling amounts that the board has set.”

“All officers, directors and employees are provided a copy of the conflict of interest policy. Governing documents and financial statements are available upon request.”

“There has been no change to the oversight or selection process of an independent accountant.”