Northeast Claiborne Charter School

“The full copy of the form 990 will be provided to the board of directors at a scheduled meeting. The form and its contents will be discussed with the board before filing with the irs.”

“Annual statements: each director and employee shall 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. Understand that the school is non-profit 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. Periodic reviews: to ensure northeast claiborne charter school operates in a manner consistent with non-profit purposes and does not engage in activities that could jeopardize its tax emempt status, periodic reviews are conducted. The periodic reviews, at a minimum, include: -whether compensation arrangements and benefits are reasonable, based on competent survey information and the result of arm's length bargaining. -whether partnerships, joint ventures and arrangements with management organizations conform to the school's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further non-profit purposes and do not result in undesirable, impermissible private benefit, or in an excess benefit transaction”

“Employee compensation policy: annually, the chairman of the board of necc school appoints a finance committee and a member to serve as chairman of the committee. The finance committee consists of three members of the board of directors of necc school. The finance committee is responsible for reviewing and recommending to the full board the annual salary of all employees of necc school including the school director and the general manager. The finance committee is also responsible to annually recommend to the board of directors a salary matrix for all classroom teachers, and any supplemental compensation that is to be paid relative to extra duty assignments. The finance committee shall review comparison compensation data that is available from other local education authorities operating within the state of louisiana, together with any other compensation data provided by the department of education, and will consult such data as is available in determining all salaries of employees of necc school. All employee of necc school shall be contracted on a one year basis as allowed by state law, and no multi-year employment contracts are to be allowed. Each employee shall be evaluated annually and the results of the evaluations shall be reviewed by the personnel committee of the board.”

“The form 990 is available for review on guidestar and upon request.”

“The organization makes their policy manual and financial statements available on the organization's website.”

“Purchases services: program service expenses 13,716. Management and general expenses 500. Fundraising expenses 0. Total expenses 14,216. Junction city school district fees: program service expenses 1,005,200. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,005,200.”

“The process has not changed from the prior year.”