Willowwind School

“Per article iii; section 3.1 of the bylaws: members of the corporation shall be: 1) parents or guardians of children who are presently attending or enrolled willowwind school 2) active alumni parents, being those parents whose children have attended the school for at least three years and who have attended the annual general meeting of the membership that preceded the date upon which membership is to be determined. 3) any person who prior to 1980 provided $1,000 or more to the school either in the form of a loan or gift. 4) the head of the school. 5) trustees of the school 6) members of the willowwind foundation a child shall be deemed to be "enrolled" in willowwind school if: a) an application for enrollment has been submitted by the child's parents or guardians and such application has been approved by the school; and b) the deposit fee as set by the board of trustees has been paid to the school.”

“Per article iii; section 3.2 of the bylaws: the members shall have the following rights with respect to the corporation: (a) to adopt, amend or restate the corporation's articles of incorporation and/or bylaws; (b) to elect the candidates to the corporation's board of trustees; and (c) to approve the dissolution of the corporation, or the merger or sale of the school to another school or entity.”

“Form 990 is reviewed by the board of trustees before it is filed. A vote is taken to approve the filing of form 990 at the monthly board meeting.”

“The conflict of interest policy is discussed at board meetings on a regular basis.”

“Willowwind makes it's governing documents and conflict of interest policy available upon request. The financial statements are available to the board of trustees only, they are not available to the public.”

“Bad debt recoveries on accounts receivable 4,148.”

“The oversight process has not changed since prior year.”

“The 2019 990 was amended to report financial statement amounts and other data to match the audited financial statements for 6.30.2020 prepared in april of 2022. The following amendments were made: 1) part iii: expenses, grants, and revenue amounts were updated to align with audited financials 2) part iv: line 12b is checked yes 3) part iv: line 22 is checked yes 4) part v: line 7e and 7f are checked yes 5) part vi: line 7a and 7b are checked yes and explanations regarding members are included in schedule o 6) part vii: top management official is now listed, including compensation, as required 7) part vii: officer titles are now listed, as required 8) part viii: statement of revenue has been updated to align with audited financials 9) part ix: statement of functional expenses has been updated to align with audited financials 10) part ix: statement of functional expenses has moved scholarship and financial aid to line 2, grants to individuals 11) part x: balance sheet has been updated to align with audited financials 12) part xi: reconciliation of net assets has been updated to align with audited financials 13) part xii: line 2b is checked yes; consolidated basis is checked 14) part xii: line 2c is checked yes and explanation included on schedule o 15) schedule d; part vi: updated to align with audited financials 16) schedule d; part x: updated to align with audited financials 17) schedule d; part xi and xii: reconciliation of revenue and expenses with financial statements is included 18) schedule i is now included to detail the grants to individuals as reported on the statement of functional expenses 19) schedule l; part ii: balance of loan is updated to align with audited financials”