Frederick Douglass Mastery Charter School

“Updated bylaws were adopted on december 16, 2019, that include the following changes: 1. Board members can now also be be elected from parents of students who graduated from any mastery school within the past 4 years and who are nominated by the mastery parent action team. 2. Term limits on re-election were removed. 3. The chair of the board of trustees of mastery charter high school serves as the non-voting, ex-officio chair of the board.”

“The form 990 is prepared by an independent accounting firm. The mastery charter high school ceo (herein ceo) and board of directors review the form 990 before it is submitted to the internal revenue service.”

“Employees and covered persons must adhere to the conflict of interest policy. Employees unsure as to whether a certain transaction, activity, or relationship constitutes a conflict of interest should discuss it with their immediate supervisor, or human resources, for clarification. Any exceptions to the policy must be approved in writing by the ceo. Failure to adhere to this policy, including failure to disclose any conflicts or to seek an exception, may result in disciplinary action, up to and including termination. Covered persons include board members and administrators (defined as those who (a) take or recommend official action which is "non-ministerial", that is, the action is discretionary or (b) who exercise management or operational oversight). All covered persons shall file annually a statement of financial interest with the school at which they are employed or on which board they serve. Any covered person who believes himself to have a conflict should seek advice of counsel and, if so advised, should recuse himself from participation in the action creating the potential conflict. If the covered person is a member of the board and, if advised by counsel, he should also disclose the potential conflict at the meeting of the board. Subject to the provisions of the pennsylvania public official and employee ethics act, contracts between a mastery school and a business in which the covered person or his spouse or child is associated are prohibited.”

“The principal's compensation is reviewed and approved annually by the board of directors. The compensation committee uses survey data and information from comparable organizations' form 990 to analyze and compare compensation and make recommendations to the board for its approval. The deliberation by the compensation committee and approval by the board is documented in each committee's minutes. Form 990, part vi, section b, line 15b: the school does not have any other compensated individuals that meet the internal revenue service definition of officer or key employee.”

“Frederick douglas mastery charter school makes its governing documents, conflict of interest policy and financial statements available upon request.”

“Frederick douglass mastery charter school's financial statements are prepared under governmental auditing standards, which do not require disclosure of management's evaluation of uncertain tax positions. Management has performed this evaluation and is not aware of any activities that would jeopardize the school's tax-exempt status.”

“Consultant services: program service expenses 298,718. Management and general expenses 2,737. Total expenses 301,455. Substitute teachers: program service expenses 11,569. Total expenses 11,569. K-7 alternative pupil support program: program service expenses 413,433. Total expenses 413,433. Emotional support: program service expenses 13,500. Total expenses 13,500. Professional services, special education: program service expenses 516,356. Total expenses 516,356. Paraprofessionals/aides: program service expenses 49,887. Total expenses 49,887. Middle school alternative pupil support program: program service expenses 138,555. Total expenses 138,555. Other purchased services: program service expenses 10,157. Total expenses 10,157. Transition assistance program fees: program service expenses 27,300. Total expenses 27,300.”