Delta School

“John faulkner (secretary) and john johnson (treasurer) are employed by gaylon lawrence jr (president). Tommy wagner (director) and heather wagner (director) are married.”

“After the return is prepared by an independent accounting firm, the return is reviewed by the board of directors before submission to the irs.”

“In accordance with the bylaws, the directors sign a statement annually confirming their compliance with the conflicts of interest policy.”

“In accordance with the bylaws, compensation for a position is determined as to what is reasonable for the experience, expertise, geography and needs of the organization. Compensation is dicussed and voted on at board meetings. The resulting decision is recorded in the minutes.”

“The organization's tax documents are available to the public upon request.”

“The organization makes its governing documents and financial statements available to the public upon request.”

“Utilities: program service expenses 44,782. Management and general expenses 15,336. Fundraising expenses 1,227. Total expenses 61,345. Food and service supplies: program service expenses 47,109. Management and general expenses 0. Fundraising expenses 0. Total expenses 47,109. Miscellaneous: program service expenses 33,077. Management and general expenses 11,328. Fundraising expenses 906. Total expenses 45,311. Program supplies: program service expenses 40,896. Management and general expenses 0. Fundraising expenses 0. Total expenses 40,896. Professional development: program service expenses 30,513. Management and general expenses 6,500. Fundraising expenses 756. Total expenses 37,769. Telephone/cable: program service expenses 18,292. Management and general expenses 6,264. Fundraising expenses 501. Total expenses 25,057. Computer and audio visual: program service expenses 15,513. Management and general expenses 5,313. Fundraising expenses 425. Total expenses 21,251. Testing expenses: program service expenses 12,183. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,183. Printing and copying: program service expenses 8,315. Management and general expenses 2,848. Fundraising expenses 227. Total expenses 11,390. Automobile expense: program service expenses 3,884. Management and general expenses 1,330. Fundraising expenses 107. Total expenses 5,321. Dues and subscriptions: program service expenses 369. Management and general expenses 126. Fundraising expenses 10. Total expenses 505. Bank charges: program service expenses 0. Management and general expenses 425. Fundraising expenses 0. Total expenses 425. Postage and shipping: program service expenses 0. Management and general expenses 422. Fundraising expenses 0. Total expenses 422.”

“The change in accounting method, from cash to accrual, occurred because the financial statements for fiscal year ended june 30, 2017 were audited by an independent accountant. The independent accounting firm placed the organization on the accrual method of accounting in accordance with gaap. The organization will retain the accrual method of accounting going forward.”

“The change in oversight process occurred because the financial statements for fiscal year ended june 30, 2017 were audited by an independent accountant. The organization changed their oversight process in order to allow a committee to assume responsibility for oversight of the audit and selection process of the independent accountant. The organization will retain the committee charged with oversight of this process going forward.”