Cedar Classical Academy

“Jack hummel and caroline hummel are husband and wife. Also, emma setterington and jack hummel are siblings.”

“The organization changed its name to cedar classical academy. The updated bylaws reflect this change.”

“An accounting firm prepares the form 990 and provides a copy of the return to the board before filing. Once any questions and concerns are addressed and the board approves the return, the form 990 is filed with the irs.”

“The organization requires an annual statement from board members acknowledging that they have 1) read the conflict of interest policy, and 2) signed the document stating that they do not have any conflicts of interest and would immediately disclose any that arose.”

“The board of directors reviews and approves of the headmanster's salary. The board compares the salaries of other headmasters in the association of classical christian schools (accs) and sets the headmaster's compensation accordingly. The review and approval of the salary are documented in the minutes for the relevant board meeting.”

“All information available upon request.”

“The form 990 is being amended to report contribution revenue with donor restrictions, which was originally reported as deferred revenue. Form 990, page 9, part viii statement of revenue reports an increase in contributions of $165,262, while form 990, page 11, part x balance sheet shows a decrease of deferred revenue and increase of net assets with donor restrictions of the same amount. Schedules a and b have also been updated to reflect the updated contribution amounts.”

“The prior period adjustment of -$138,714 is due to prior year deferred revenue being recorded after the prior year form 990 had been filed.”