Frederick Douglass Mastery Charter School

“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.”

“School leadership (principal) salary scales and other incentive programs are approved by the board of trustees on an annual basis. The proposed scales and incentives are determined based on a combination of market data (i.e., comparability to local and suburban school districts using their form 990), school budgets and other considerations. Lastly, annual salary changes are timely documented through salary confirmation emails and new hire compensation is timely documented through offer letters. 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 173,142. Management and general expenses 3,505. Total expenses 176,647. Substitute teachers: program service expenses 50,820. Total expenses 50,820. K-7 alternative pupil support program: program service expenses 457,337. Total expenses 457,337. Emotional support: program service expenses 30,000. Total expenses 30,000. Professional services, special education: program service expenses 670,396. Total expenses 670,396. Paraprofessionals/aides: program service expenses 13,439. Total expenses 13,439. Middle school alternative pupil support program: program service expenses 81,796. Total expenses 81,796. Other purchased services: program service expenses 3,300. Total expenses 3,300. Professional development - training: program service expenses 4,471. Total expenses 4,471. Transition assistance program fees: program service expenses 27,900. Total expenses 27,900.”