Growing Up Green Charter School

“The school uses adp total source ("adp"), a certified professional employer organization ("cpeo"), which provides professional employer services to the school. In the cpeo relationship, adp and the school share certain responsibilities and allocate other employer responsibilities individually. The school remains an employer of school's employees, and adp is a co-employer. The school retains and exercises direction and control over them and all their activities in school's workplace. Adp reserves a right of direction and control over employees as is necessary to fulfill its obligations and provide its services under an agreement between the school and adp. The expenses incurred for peo services in fiscal year 2021 were $188,255. The school has an agreement with charter school business managament ("csbm") who serves as the cfo, controller and accountant to manage and implement all financial activites and provide strategic guidance to the school. The expenses incurred for financial management services in fiscal year 2021 were $43,403.”

“The form 990 is prepared by an outside accounting firm and then reviewed by the executive director, charter school business management, and the finance committee of the organization. A complete copy of the form 990 is then provided to all members of the governing body, and all questions and issues are addressed and resolved prior to filing.,”

“The organization has a conflict of interest policy applicable to all trustees, officers and employees, who are required to sign a conflict of interest agreement annually, disclosing any possible conflicts of interest. The annual disclosure statements are reviewed by the finance committe. Interested persons are given the opportunity to disclose all material facts to the board of trustees who decides whether a conflict of interest exists. After disclosure of all material facts and any discussions with the interested person, he/she leaves the meeting while the determination of a conflict of interest is discussed and voted upon. The deliberation and decisions are recorded in the minutes of the board.”

“The process for determining compensation for the organization's executive director includes the use of comparable data such as the form 990's of other organizations. The board of directors reviews the collected data and votes on the compensation. The process last occurred in 2021, and is documented in the minutes of the board.”

“The organization makes its form 990 available for public inspection as required under section 6104 of the internal revenue code. The return is posted on guidestar.org and other similar types of websites. In addition, the financial statements, conflict of interest policy, articles of incorporation and by-laws are also available upon written request at 39-27 28th street, long island city, ny 11101, or by calling the organization directly at 347-642-4306.”

“The finance committee of the board of directors is responsible for the oversight of the audit of the organization's financial statements and the selection of an independent accountant. The process has not changed from the prior year.”