Trinity Hall

“Sean clifford and mairead clifford - family relationship. Justin gmelich and victoria gmelich - family relationship.”

“A COPY OF THE ORGANIZATION'S final FORM 990 WAS PROVIDED TO ALL MEMBERS OF ITS GOVERNING BODY, ITS BOARD OF TRUSTEES, FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE ("IRS"). THE ORGANIZATION'S BOARD OF TRUSTEES HAS THE RESPONSIBILITY TO OVERSEE, REVIEW AND APPROVE OF THE FEDERAL FORM 990, INCLUDING THE PREPARATION, REVIEW AND FILING PROCESS. AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CPA FIRM WITH EXPERIENCE AND EXPERTISE IN NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S HEAD OF SCHOOL AND ASSISTANT HEAD OF SCHOOL TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THESE INDIVIDUALS FOR REVIEW. THESE INDIVIDUALS REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. THE ORGANIZATION'S OUTSIDE ACCOUNTANT ALSO PERFORMED A DETAILED REVIEW OF THE DRAFT FORM 990. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THESE INDIVIDUALS FOR FINAL REVIEW AND APPROVAL PRIOR TO PROVIDING A COPY TO ALL MEMBERS OF this organization's board of trustees AND FILING WITH THE IRS.”

“All board members are required to annually complete a conflict of interest disclosure form that is reviewed by the board of trustees. When potential conflicts are identified, the board members will discuss the material facts and then determine if a conflict exists. If a conflict exists the board of trustees will then decide on the best course of action. In all situations, the relevant individual shall be removed from any decision making related to the potential conflict. Exists the board of trustees will then decide on the best course of action. In all situations, the relevant individual shall be removed from any decision making related to the potential conflict.”

“THE ORGANIZATION'S BOARD OF TRUSTEES MAINTAINS AN EXECUTIVE COMMITTEE ("COMMITTEE"). THE COMMITTEE IS RESPONSIBLE FOR THE REVIEW AND APPROVAL OF THE COMPENSATION AND BENEFITS OF THE ORGANIZATIONS HEAD OF SCHOOL . THE COMMITTEE'S REVIEW IS DONE ON AT LEAST AN ANNUAL BASIS AND ENSURES THAT THE "TOTAL COMPENSATION" OF THE HEAD OF SCHOOL IS REASONABLE. THE ACTIONS TAKEN BY THE COMMITTEE ENABLE THE ORGANIZATION TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION OF THE HEAD OF SCHOOL. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS ARE THE FOLLOWING: 1. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT ORGANIZATION WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT; 2. THE AUTHORIZED BODY OBTAINED AND RELIED UPON "APPROPRIATE DATA AS TO COMPARABILITY" PRIOR TO MAKING ITS DETERMINATION; AND 3. THE AUTHORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION. THE COMMITTEE IS COMPRISED OF MEMBERS OF THE BOARD OF TRUSTEES EACH OF WHOM ARE INDEPENDENT AND ARE FREE FROM ANY CONFLICTS OF INTEREST. THE COMMITTEE RELIED UPON APPROPRIATE COMPARABLE DATA; SPECIFICALLY, THE COMMITTEE BASES ITS REVIEW ON AN OUTSIDE INDEPENDENT STUDY THAT INCLUDES OFFICER COMPENSATION AT OTHER SECONDARY INDEPENDENT-PREPARATORY ACADAMIES OF A SIMILAR NATURE. THIS STUDY IS PREPARED BY THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS ("NAIS"). THE COMMITTEE ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION THROUGH THE TIMELY PREPARATION OF WRITTEN MINUTES OF THE COMMITTEE MEETINGS DURING WHICH THE HEAD OF SCHOOLS COMPENSATION AND BENEFITS WAS REVIEWED AND SUBSEQUENTLY APPROVED. THE ACTIONS OUTLINED ABOVE WITH RESPECT TO THE COMMITTEE AND THE ESTABLISHMENT OF THE REBUTTABLE PRESUMPTION OF REASONABLENESS APPLIES TO THE HEAD OF SCHOOL. THE COMPENSATION AND BENEFITS OF THE ASSISTANT HEAD OF SCHOOL IS ALSO REVIEWED ON AT LEAST AN ANNUAL BASIS. THE ASSISTANT HEAD OF SCHOOL PREPARES A SELF-EVALUATION AND THEN MEETS WITH THE HEAD OF SCHOOL TO REVIEW THE EVALUATION. A DETERMINATION IS MADE, WITHIN THE ORGANIZATIONS BUDGET, AS TO THE PERCENTAGE INCREASE IN COMPENSATION FOR THE ASSISTANT HEAD OF SCHOOL. THIS REVIEW IS DONE IN CONJUNCTION WITH THE NAIS STUDY AND IS DESIGNED TO ENSURE THAT REASONABLE AND FAIR MARKET VALUE COMPENSATION IS PAID BY THE ORGANIZATION TO THE ASSISTANT HEAD OF SCHOOL and other directors of the organization.”

“The organization makes all its governing documents and conflict of interest policy available to the public upon request.”

“An independent cpa firm audited the financial statements of the taxpayer for the years ended june 30, 2017 and june 30, 2016; respectively, and issued a certified audited financial statement. An unqualified opinion was issued by the independent cpa firm each year. The organization's audit committee assumes responsibility for oversight of the audit of the organization's financial statements and the selection of its independent auditor.”