Harlem Educational Activities Fund Inc.

“Joanna s. Rose and daniel rose have a family relationship. Benjamin k. Semel and joanna s. Rose have a family relationship.”

“Beginning in 2018, the organization began using adp totalsource, a professional employer organization ("peo"). As a peo, totalsource provides professional employer services to heaf. In the peo relationship totalsource and heaf share certain responsibilities and allocate other employer responsibilities between each other. Heaf remains an employer of the worksite employees and totalsource is a co-employer of heaf's employees. Heaf has: - direction and control over employees as is necessary to conduct its business, discharge fiduciary responsibility it may have, or comply with any applicable licensure, regulatory or statutory requirement of heaf. - control over the day to day job duties of employees and over the job sites at which, or from which employees perform services. - responsibility over the professional and licensed activities of employees including ensuring that employees are supervised by licensed individuals as required by law and for determining whether an applicant or employee meets heaf's hiring criteria and is qualified to safely and completely perform his or her job. - totalsource reserves a right of direction and control over employees as is necessary to fulfill its obligations and provide its services under an agreement between heaf and totalsource. Adp totalsource and heaf each have right to hire, discipline, and terminate employees as defined by each one's employment relationship with employees. Total amount of fee paid to peo in fy21 was $60,733.”

“A copy of the form 990 is shared electronically with the chair, treasurer and president for review and approval. Prior to filing, a copyof the form 990 is emailed to the board of directors, giving them an opportunity to review, ask questions, and provide final approval. The form 990 is then filed electronically with the irs.”

“The organization requires that all directors, officers, key employees and board members annually disclose in writing to the entire board if they or any member of their immediate families or any organization with which they are affiliated, presently transact business with heaf. An affiliation with an organization is considered to exist when the interested person or a member of his / her immediate family is an officer, director trustee, partner, employee or agent of the organization; or owns five percent of the voting stock or controlling interest in the organization. The interested person with such relationships is not eligible to vote on matters directly pertaining to the business to be transacted. Minutes of corresponding meetings reflect disclosures made and that the interested person abstained from voting, and was not counted for the purpose of determining a quorum.”

“Heaf's compensation policy for the organization's president / ceo and any other officers is determined by the candidates experience, education levels as well as comparability data of similar organizations. The executive committee will secure data that documents compensation levels and benefits for similarly qualified indivdiuals in comparable positions at similar organizations. To approve the compensation for the executive director (and other highly compensated employees and consultants) the board or committee must document how it reached its decision, including the data on which it relied. All members of the committee must be free of any conflict of interest. This process was most recently used to establish compensation for the ceo in july 2020.”

“Heaf makes its form 990 available for public inspection as required under section 6104 of the internal revenue code by posting its website. The form 990 is also available on guidestar.org and other similar websites. In addition, the organization's governing documents, conflict of interest policy, and financial statements are available upon written request at 2090 adam clayton powell blvd. 10th floor, new york, ny 10027 or by calling the organization directly at 212-663-9732. The organization's financial statements and annual report are also posted on its website.”

“Write-off of uncollectible pledges -90,850.”

“The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process did not change from the prior year.”