San Roque School Charitable Trust

“The trust's governing body is one sole trustee, and all actions of the trust are taken by the sole trustee. There are no committees with authority to act on behalf of the sole trustee. Any change to the policies described in form 990, part vi, section b will be done at the written action of the sole trustee.”

“There are no committees with authority to act on behalf of the sole trustee.”

“A draft of the 990 is provided to the trustee and the organization's legal counsel for review. Upon approval the returns are finalized.”

“Each trustee, principal officer and member of a committee with governing board delegated powers annually signs a statement which affirms such person has received a copy of the conflict of interest policy, has read and understands the policy, has agreed to comply with the policy, and understands the organization is charitable 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. If the governing board has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.”

“The compensation of the school director is reviewed and approved by the trustee, provided that persons with conflicts of interest with respect to the compensation arrangement at issue are not involved in the review and approval. The compensation of the person is reviewed and approved using data as to comparable compensation for similarly quailifed persons in functionally comparable positions at similarly situated organizations. There is contemporaneous documentation and recordkeeping with respect to the deliberations and decisions regarding the compensation arrangement.”

“The governing documents, conflict of interest policy and financial statements are not made available to the public.”

“The san roque school charitable trust operates san roque school, dba garden street academy, a fully western association of schools and colleges accredited k-12 school with a licensed preschool. San roque school was established in the 1930s, and the san roque charitable trust took over its operation in 2002. San roque school, dba garden street academy is an independent nonprofit school whose purpose is to complement the work begun in the home by parents, children's first educators. The school believes in the unique and intrinsic value of each indidivual. The school strives to promote meaningful, integrated curriculum, challenging students to respond at many levels of thinking and learning. The school fosters a life-long love of learning structured to promote intellectual, spiritual, emotional, social and physical growth. The staff at san roque include specialists in art, music, science, physical education, and foreign language. Reading and writing are facilitated in a workshop format with skill development being embedded in authentic, meaningful activities. Development of mathmatical concepts and scientific thinking and processes are attained through attention to the varied learning styles and intelligences of different children. Understanding of the world and history is facilitated through a curriculum based on critical theory where children are encouraged to view specific events, times and people from a variety of perspectives. Intellectual and academic excellence is the goal.”

“The school complied with the backup withholding rules during which the school conducted raffles and gaming activities.”

“San roque school charitable trust 2300 garden street santa barbara, ca 93105-2778 employer identification number: 71-6194026 for the year ending december 31, 2014 san roque school charitable trust dba garden street academy is making the de minimis safe harbor election under reg. Sec. 1.263(a)-1(f).”