Artful Learning Inc.

“Alexander bernstein and jamie bernstein are siblings, and each owns a one-third interest in several other companies affiliated with leonard berstein:(i) amberson holdings, llc, a limited liability company that holds all of the intellectual property of leonard berstein;(ii) primate, llc, a limited liability company that holds several personal assets (e.g., joint investments); and (iii) the leonard bernstein office, inc., a corporation which is responsible for development of the leonard bernstein legacy and which provides certain services to the other leonard bernstein-affiliated companies. Any services that the leonard bernstein office, inc. Provides to the charity will be without charge to the charity. Paul h. Epstein is the senior vice president and michael sbabo is vice president of business affairs of the leonard bernstein office, inc.”

“Prior to filing its form 990, the charity provides a draft of the 990 to its governing body and discusses the return.”

“The charity requires each director, principal officer and member of a committee with governing board delegated powers to annually sign a statement which affirms such person: a) has received a copy of the conflicts of interest policy, b) has read and understands the policy, c) has agreed to comply with the policy, and d) understands the charity is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. To ensure that the charity operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews are conducted. The periodic reviews, at a minimum, include the following subjects: a) whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arm's length bargaining, and b) whether partnerships, joint ventures, and arrangements with management organizations conform to the charity's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in excess benefit transaction.”

“Upon written request, the charity makes its governing documents, conflict of interest policy and financial statements available to the public.”

“Educational consultants: program service expenses 239,895. Management and general expenses 0. Fundraising expenses 0. Total expenses 239,895.”