Mastery Charter School - Gratz Campus

“The school has no committees with authority to act on behalf of the governing body.”

“The form 990 is prepared by an independent accounting firm. The mastery charter high school ceo (herein 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.”

“School leadership (principals) salary scales and other incentive programs are approved by the board of trustees on an annual basis. The proposed scales and incentives are determined based on a combination of market data (i.e., comparability to local and suburban school districts using their form 990), school budgets and other considerations. Lastly, annual salary changes are timely documented through salary confirmation emails and new hire compensation is timely documented through offer letters. Form 990, part vi, section b, line 15b: the school does not have any other compensated individuals that meet the internal revenue service definition of officer or key employee.”

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

“Mastery charter school gratz campus' 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 553,408. Management and general expenses 15,282. Total expenses 568,690. Substitute teachers: program service expenses 243,858. Total expenses 243,858. Other purchased services: program service expenses 37,073. Management and general expenses 42. Total expenses 37,115. Professional services, special education: program service expenses 648,467. Total expenses 648,467. Paraprofessionals/aides: program service expenses 408,740. Total expenses 408,740. Emotional support: program service expenses 24,000. Total expenses 24,000. Middle school alternative pupil support fees: program service expenses 696,926. Total expenses 696,926. K-7 alternative pupil support fees: program service expenses 37,770. Total expenses 37,770. Professional development-training: program service expenses 133,069. Total expenses 133,069. Placement/search fees: management and general expenses 40,000. Total expenses 40,000.”