Western Village Academy Inc.

“Form c, box c: doing business as the stanley f. Hupfeld academy at western village”

“Part vi: section a. Governing body and management part vi: question 2 - the filing organization is a member of an integrated healthcare system controlled by integris health, inc. (system). The following officers and directors of the filing organization have a business relationship with one another by virtue of their positions as officers, directors, or employees of related entities within the system: c. Bruce lawrence beth a. Pauchnik stanley f. Hupfeld barbara a. Dean bradley a. Walker tobi campbell jason eliot dara wanzer”

“Part vi: section a. Governing body and management part vi: questions 6, 7a and 7b - integris ambulatory care corporation is the sole member of western village academy, inc. As such it has the power (1) to elect or remove members of the board; (2) approve the organization's statement of philosophy, purpose, objectives or mission; (3) approve long term capital improvements in excess of $100,000; (4) approve any incurrence of any indebtedness in excess of $100,000, (5) approve execution of leases or management agreements in excess of $25,000, and (6) approve any amendment, modification, or restatement of the bylaws.”

“Part vi: section b. Policies part vi: question 11b - the organization is a member of an integrated healthcare system controlled by integris health, inc. (system). The system has a single audit compliance committee which oversees the consolidated financial statement audit as well as the filing of federal and state tax forms. The system engages a paid preparer experienced in the preparation of form 990 to prepare the form. A draft form 990 is provided to the system vice president of financial reporting for review. A final form 990 is given to the system chief financial officer for review, approval, and signature. The final form 990 is made available to the organization's board of directors, as well as to the system's audit/compliance committee, for review prior to filing the return.”

“Part vi: section b. Policies part vi: question 15a & 15b - the secretary, ruth m. Rayner, also serves as the principal of western village academy, inc. Her compensation is based on the okc public school administrator's pay scale, taking into consideration her education, experience and tenure. Like the other school employees, her pay and performance are evaluated annually, and pay adjustments are approved by the president/ceo, as recommended by the school director. She receives no compensation for serving on the advisory board, or for serving as corporate secretary. The other officers of western village academy, inc. Are not compensated by the organization. As such, a process for determining the compensation for these individuals has not been required.”

“Part vi: section c. Disclosure part vi: question 19 - the organization does not make its financial statements, governing documents and conflicts of interest policy available to the public. However, the financial statements of the organization are included in the consolidated financials for integris health, inc., a related corporation. These consolidated financials are disclosed for bond compliance purposes using digital assurance certification.”

“Part xi: reconciliation of net assets, line 9 loss from foundation - fas 136 ($88,593)”

“Part xii: financial statements and reporting part xii, line 2b - western village academy is included in the combined audited financial statement of integris health, inc. These combined financial statements are prepared on the basis of generall accepted accounting principles (gaap). In addition, wva has a separate audit based on financial statements prepared in conformity with the accounting and financial reporting regulations prescribed or permitted by the oklahoma state department of education, which is a comprehensive basis of accounting other than gaap.”