East Harlem Tutorial Program Inc.

“East harlem tutorial program, inc. Has its form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. Management reviews the 990 after the draft is prepared. Once approved by management, a draft of the form 990 is distributed to the audit committee for review prior to being submitted to the irs. The draft form 990 is distributed early enough to provide each committee member with a reasonable amount of time for review and submission of questions or comments prior to the filing deadline. The final form 990 is distributed to each board member following the audit committee's approval for review prior to being submitted to the irs.”

“East harlem tutorial program, inc. Currently has in place a conflict of interest policy which it annually monitors and enforces. The board currently mandates that all members of management and the governing body annually sign a conflict of interest questionnaire and disclose any potential or actual conflicts that may exist. The signed conflict of interest questionnaire is submitted to the corporate compliance officer who reviews the signed attestations for potential or actual conflicts. If a potential or actual conflict of interest exists, the corporate compliance officer will notify member(s) of management or the governing body about such conflict and investigate the conflict. The results of the investigation will be summarized and documented by the corporate compliance officer and be reported to the governing body. If the corporate compliance officer establishes that an actual conflict exists, the member of management or the governing body will be notified immediately and will not be allowed to vote or be a part of any decisions about any such transactions that have to do with the conflict until such time there is no longer a conflict.”

“Led by the board chair, a taskforce of the board conducts an extensive evaluation of the chief executive officer (ceo). The ceo creates a written self-evaluation, which includes 360 feedback from his direct reports (e.g., members of the senior management team), progress on organizational goals and the strategic plan, the year's financial results of the organization, and compensation data for other executive directors/ceos as a benchmark. Using the data, the taskforce negotiates compensation with the ceo based upon review of 990s of similar organizations and discussions with other organizations' boards. The salary was approved as part of compensation on the annual budget. The review was conducted during fy 2020. Contemporaneous substantiation of these deliberations and decisions are documented in the minutes of the committee's meeting. Form 990, part vi, section b, line 15b: the compensation process of other senior management are determined by the ceo and the hr department. The process includes performance reviews of other senior management and review of 990s of similar organizations. The ceo presents the proposed compensation for the other senior management to the board of review and approval. The review was conducted during fy 2020 and is recorded in the personnel files.”

“East harlem tutorial program, inc. Makes its form 990 available for public inspection as required under section 6104 of the internal revenue code. The return is posted on the ehtp's website, and other similar types of websites. In addition, the financial statements, conflict of interest policy, form 990, form 1023, and by-laws are also available upon written request.”

“The organization contracted with a professional employer organization (peo) for services, including but not limited to payroll, timekeeping, employee benefits, hr administration, and workforce regulatory compliance needs. As the employer of record for tax purposes, the peo issued and filed forms w-2 and w-3 under its federal ein. In this co-employment arrangement, the organization was the common law employer, and compensation was reported on form 990, part vii, section a, and part ix, lines 5-10. The peo contract ended in september 2023, and beginning in october, east harlem tutorial program directly issued w-2 forms under its own ein.”

“Write-off of uncollectible pledges -133,192.”

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