The Linfield Foundation

“The linfield christian school board trustees must vote to approve all linfield foundation board members and shall have the right to appoint up to one-third of the linfield foundation board members. The current linfield foundation board consists of the same members as the linfield christian school board of trustees.”

“Form 990 is prepared by an independent tax preparer and reviewed in detail by the organization's cfo. A public copy of the internally reviewed form 990 is then presented to the finance committee and management for their review and approval prior to filing with the irs. The finance committee recommends acceptance and filing to board who votes on acceptance and approval.”

“The organization requires all board members to annually complete and sign a conflict of interest questionnaire. The board scribe is responsible for reviewing the signed statements and ensuring board members are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board scribe would notify the board chairman and that board member would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Officers who are also employees of related party linfield christian school are required to report any conflicts of interest as part of their annual employment update. Form 990, part vi, section b, line 13: the employees included on the linfield foundation's 990 are all hired by and paid through a related organization. Linfield christian school. These employees are covered by the whistleblower policy of lcs.”

“The linfield foundation is a related organization of linfield christian school. As such the compensation paid to the foundation's officers is paid by the school. The foundation makes no direct payments to any of its officers or directors which makes this question not applicable. Please refer to form 990. Part vii and schedule r for more information on the relationship between both entities.”

“The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

“The number of employees represents staff from linfield christian school that devote their time 100% to the work of linfield foundation. Their compensation expense on the consolidated finanical statements is allocated to linfield foundation and has been reported in part ix, line 5-10 of the 990. However their w2s are issued by linfield christian school who processes their payroll.”