Mastery Charter High School

“New bylaws were adopted on december 16, 2019 that include a change in the composition of the board from "up to twenty members representing parents and business, academic and community leaders" to "no less than three and no more than seven members including at least one person who is a parent of a student currently enrolled at or graduated from any mastery school within the past four years and who is nominated by the mastery parent action team."”

“The form 990 is prepared by an independent accounting firm. The chief executive officer (ceo) and board of directors review the form 990 before it is submitted to the internal revenue service.”

“Employees and covered persons must adhere to the conflict of interest policy. Employees unsure as to whether a certain transaction, activity, or relationship constitutes a conflict of interest should discuss it with their immediate supervisor or human resources for clarification. Any exceptions to the policy must be approved in writing by the ceo. Failure to adhere to this policy, including failure to disclose any conflicts or to seek an exception, may result in disciplinary action, up to and including termination. Covered persons include board members and administrators (defined as those who (a) take or recommend official action which is "non-ministerial", that is, the action is discretionary or (b) who exercise management or operational oversight). All covered persons shall file annually a statement of financial interest with the school at which they are employed or on which board they serve. Any covered person who believes himself to have a conflict should seek advice of counsel and, if so advised, should recuse himself from participation in the action creating the potential conflict. If the covered person is a member of the board and, if advised by counsel, he should also disclose the potential conflict at the meeting of the board. Subject to the provisions of the pennsylvania public official and employee ethics act, contracts between a mastery school and a business in which the covered person or his spouse or child is associated are prohibited.”

“Ceo, officer and key employee compensation is reviewed and approved annually by the board of directors. The compensation committee uses survey data and information from comparable organizations' form 990 to analyze and compare compensation and make recommendations to the board for its approval. The deliberation by the compensation committee and approval by the board is documented in each committee's minutes.”

“Mastery charter high school's governing documents, conflict of interest policy and financial statements are available upon request.”

“Mastery charter high school's financial statements are prepared under governmental auditing standards, which do not require disclosure of management's evaluation of uncertain tax positions. Management has performed this evaluation and is not aware of any activities that would jeopardize the school's tax-exempt status.”

“Consultant services: program service expenses 598,210. Management and general expenses 1,664,979. Total expenses 2,263,189. Disciplinary placements: program service expenses 121,414. Total expenses 121,414. Other purchased services: program service expenses 178,606. Management and general expenses 47,007. Total expenses 225,613. College initiatives: program service expenses 66,084. Total expenses 66,084. Community college of philadelphia early college program: program service expenses 111,173. Total expenses 111,173. Transition assistance program: program service expenses 327,600. Total expenses 327,600. Special education services: program service expenses 194,041. Total expenses 194,041. Paraprofessionals: program service expenses 51,962. Total expenses 51,962. Business services: program service expenses 1,082. Management and general expenses 29,854. Total expenses 30,936. Professional development-training: program service expenses 721,342. Management and general expenses 19,426. Total expenses 740,768. Middle school alternative pupil support fees: program service expenses 237,926. Total expenses 237,926. Emotional support fees: program service expenses 4,500. Total expenses 4,500. Placements/search fees: management and general expenses 162,302. Total expenses 162,302.”