Erudite Russian Language Educationa L and Cultural Center Inc.

“Form 990, Part VI, Section A, Line 2: As reported in this line, Donald Rodger Hart, the Secretary of the organization is the husband of Inna B. Hart, a founder and President of the organization. As Secretary, Mr. Hart is also reported in Form 990, Part VII, Section A, Line 1a (A)(3).”

“There are no committees with authority to act on behalf of the organization's governing body.”

“Form 990, Part VI, Section B, Line 11 b: Before filing this Form 990, a readied draft was provided to all members of the organization's governing body, which body at a special meeting, notice of which was duly given, adopted a resolution duly authorizing and directing finalization and submission of Form 990 by the organization's President and Secretary.”

“Form 990, Part VI, Section B, Line 12c: The organization regularly and consistently monitored and enforced compliance with the organization's written conflict of interest policy through regular and consistent practices which included closely monitoring all transactions and the collection, deposit and disposition of all program services revenues; periodic reviews to determine that compensation arrangements and benefits were reasonable and consistent with the current compensation levels paid by independent organizations similarly situated in our geographic area and the result of arm's length bargaining; that written agreements entered by the organization were properly recorded, reflect reasonable investment or payment for goods or services, further charitable purposes, and do not result in inurement, impermissible private benefit, or an excess benefit transaction; and by requiring written annual disclosure by officers and directors of interests that give rise to conflicts of interest.”

“Form 990, Part VI, Section B, Line 15a: In advance of the meeting of our governing body at which the compensation of our top management official was determined, we obtained comparable data from independent sources which reflected the current compensation levels paid to top officials by similarly situated nonprofit and for profit organizations in our geographic area; which comparable data and information, out the presence of our top management official, was duly presented at and contemporaneously made a part of the records of the meeting at which the data was discussed and a determination reached as to the compensation paid to our top management official. Form 990, Part VI , Section B, Line 15 b: The process used in determining the compensation paid to other officers and key officials of the organization was substantially the same as set forth above in Schedule 0, Form 990, Part VI , Section B, Line 15a.”

“Form 990, Part VI, Section C, Line 19: While our governing documents, conflict of interest policy, and financial statements are available to the public upon request, no documents were requested to be made available by the organization during this year.”

“Form 990, Part III, Line 3 - During the second half of April 2020 (in the latter part of our previous fiscal year which ended June 30, 2020), due to the rapid spread of Covid-19, Montgomery County Maryland Public Schools (from whom we have rented classrooms for purposes of our program service activities since our founding at Montgomery County's Westbrook Elementary School) closed all of its public schools and we were caused to transition all of our learning programs from classroom to virtual learning. The transition was not without substantial impact on our activities which was immediate and longer-termed. When accessing our required educational staffing and administrative needs to support and sustain transition to all virtual educational programs, it was evident our cadre of experienced teachers and administrators would no longer require teacher assistants or administrative assistants, and that the services of our cadre of community and parent volunteers would also be no longer be required. It was over the next several months of operationalizing and providing regular weekly, and sometimes more frequent virtual educational programs for our students that the practical limitations of virtual learning programs set in with our administrators and teachers, and as well with our students and their parents, with the most substantial impact being felt across our younger student population (children ages 3 to 5/6) and their parents - a group had been a major focus of our school's since its founding, but who could not now be as effectively taught language skills through an entirely virtual platform and without the more direct, social and interpersonal interaction that young children require. Accordingly, by the start of this reporting year (our sixth year of operation) it was apparent that substantive adjustments in our educational offerings were required. The result was a significant reduction in programs for younger students and increased and modified program offerings for students in grades 2 through 8, as well as for older students seeking advanced language studies placement for high school and beyond. Coincidental realities included additional skills and presentation equipment were required for our teachers, though experienced educators, to do what was now required of them as "virtual" teachers and required that we acquire and provide them with the new equipment they needed along with the education and training required to use it. Additional coincidental realities included that virtual teaching required more preparation time and work for teachers, which translated to increased teacher costs for the school, while tuition costs for the families we served could not be increased and revenue from the delivery of program services declined dramatically for this reporting year along with the number of our students from 280 for the previous year to 139 students for this year. As a consequence, at the end the third quarter of this reporting year, compensation to our President was paused.”

“Form 990, Part XI, Reconciliation of Assets, Line 9: In determining "other changes in net assets" which occurred during the year, consideration was directed to changes in the value of net assets or fund balances as reported in Form 990, Part X, Balance Sheet (A) Beginning of the Year, Line 15 and as reported in Form 990, Part X, Balance Sheet (B) End of Year, Line 15. In doing so, it was observed changes had occurred with respect to the value of assets reported therein and determined pursuant to the requirements of Form 990, Part IV, Line 11 d, which in turn requires completion of Form 990, Schedule D, Part IX, with the requirement that the book value reported therein must equal the value reported in Form 990,Part X,Line 15(B). The resulting comparison of Form 990, Lines (A) and (B) revealed changes in net assets or funds balances as reported on Form 990, Part XI, Line 9 in the amount of -$5,967, i.e, the difference between $20,381 as reported in Line 15(A) and $14,414 as reported in Line 15 (B).”