Diverse Learners Cooperative

“No review was or will be conducted.”

“Conflict of interests reviewed annually.”

“Board of directors reviews and approves salary for all key employees.”

“The organization makes its form 1023 and form 990 available to the public upon request.”

“No documents available to the public”

“The organization's board of directors serves as the audit committee for selection of the auditors and oversight of the audit.”

“Form 990 has been amended to reflect the following changes: 1) form 990, part i presentation of summarized revenue, expenses, and net assets have been updated to reflect the changes to form 990, parts viii, ix, and x described below. 2) form 990, part iii, line 4a has been updated to reflect total program expenses, grants paid, and revenue, as revised for changes described below. 3) form 990, part iv, line 22 response changed to "yes" to note that more than $5,000 of grants to domestic individuals were paid, consistent with the change to part ix described below. 4) form 990, part iv, line 38 response changed to "yes" in accordance with form instructions. 5) form 990, part v, lines 7a, 7c, 7e, and 7f marked "no" (original version left blank). 6) form 990, part vi, line 18 - noted that the required forms are available for review upon request (original version left blank). 7) form 990, part viii, lines 1e and 1f, and form 990, part x, line 3 have been updated to accrue unconditional promises receivable totaling $67,508 as of june 30, 2022, including $17,508 of government grants. 8) form 990, part viii, line 2a and form 990, part x, line 3 have been changed to reduce both amounts by $2,250, for revenue and receivable that should not have been recognized in the fiscal year ended june 30, 2022. 9) form 990, part viii, line 2b and form 990, part x, line 19 have been changed to recognize $12,000 of deferred revenue and reduce program service revenue-professional development by the same amount for funds received in advance of providing contracted services. 10) form 990, part viii, lines 1f and 1g have been changed to reduce noncash contributions by $4,200 to remove donated facilities and services. 11) form 990, part ix, statement of functional expenses has been changed to reduce program service expenses (column b) and total expenses (column a) to remove expense recognized for donated facilities ($1,500 included on line 25a in original filing) and donated services ($2,700 included on line 25b in original filing). 12) form 990, part ix, statement of functional expenses has been changed to reclassify expenses for more accurate reporting in accordance with form 990 instructions. Includes: a) recognition of stipends paid to program participants on line 2; b) recognition of amounts paid for a recruiting consultant and other contract labor on line 11g; c) recognition of annual fee for fundraising software as a component of information technology expense (line 14) instead of professional fundraising services (line 11e); d) recognition of the costs of hosting professional development seminars on line 19; e) recognition of the costs of office supplies on line 13; f) updates to other expenses on line 24 that reflect the reclassifications above. 13) form 990, part x updated to recognize a security deposit as an other asset on line 15 (previously reported on line 2). 14) form 990, part x lines 16, 26, 27, 32, and 33 updated totals for revisions noted above. 15) form 990, part xi updated to reflect revised amounts of total revenue, total expenses, and the resulting revised calculation of ending net assets. 16) form 990, part xii - added response to line 2c (with corresponding disclosure in schedule o) and line 3a. 17) schedule a, part iii - updated reporting for consistency with the instructions for schedule a and checked the box in line 14 to note that this is the organization's fifth tax year. 18) schedule a, part vi - provided supplemental information regarding short years reported in schedule a, part iii, as well as a summary description of revisions from amounts reported in schedule a, part iii in prior form 990 filings. 19) schedule d, part xi: a) updated line 1 to reflect the amount reported in the audited financial statement for fiscal year ended june 30, 2022. B) updated line 2b to remove impact of donated services and use of facilities. C) updated line 4b to reflect other net adjustments to revenue (description added to part xiii-supplemen”