Willow Christian Academy

“The board has the responsibility for reviewing the organization's form 990 (including all pertinent schedules) before it is filed with the internal revenue service. A draft of the form 990 is ready for review by the board no later than a week prior to the filing deadline. After the draft of the form 990 has been obtained by the board, they will have no more than a week to complete their review. In conducting their review of the draft of the form 990, the board conducts a top-level or big-picture type of review. However, if the board deems it necessary to conduct a more detailed review of the form 990, then they contact the preparer of the form 990 to requeset copies of the relevant detailed tax return workpapers which they would like to see. Once the board has completed its initial review of the form 990, a meeting or conference call is scheduled with the preparer of the form 990 to discuss any questions, comments, and suggested revisions identified by the board. The preparer of the form 990 makes any revisions to the form 990 as soon as feasibly possible to ensure that the form 990 is filed with the internal revenue service on a timely basis. All questions, comments, and suggested revisions set forth by the board are documended, along with any responses from the preparer of the form 990, if applicable.”

“The board of directors and officers prepare an annual disclosure of any possible conflicts of interest. These disclosures are reviewed by the organization's management team, and should any disclosure justify further discussion/determination, the full board would vote on the transaction without the board membmer or officer present for the deliberation. There were no instances of the organization having to enforce compliance with the conflict of interest policy.”

“The board relies on comparability data to determine and approve the compensation of the program director. The board utilizes resources such as similary situated exempt organizations in their areas to benchmark pay along with market information from other exempt organizations and for- profit organizations to assess the competitiveness and reasonableness of the compensation. Once a decision has been made, a vote is taken for approval by the board. Recusal of the individuals whose compensation is being determined is mandatory.”

“The board relies on comparability data to determine and approve the compensation of any officers or key employees. The board utilizes resources such as similary situated exempt organizations in their areas to benchmark pay along with market information from other exempt organizations and for- profit organizations to assess the competitiveness and reasonableness of the compensation. Once a decision has been made, a vote is taken for approval by the board. Recusal of the individuals whose compensation is being determined is mandatory. A similar process is in place for determining compensation of the other key employees, if any. There were no key employees in the fiscal year.”

“The following organizational documents are available (by email) at the at no charge: -tax exemption application (form 1023) -internal revenue service determination letter -articles of incorporation -by-laws the public inspection copy of the organization's form 990 and form 990-t, from the previous three years (at a minimum), will be available (for inspection or copying) by email upon reqest during normal business hours at no charge, if applicable. The public inspection copy of the form 990 will not include the schedule of schedule a excess contributors or the schedule b names and addresses of contributors. The organization will make best efforts to ensure that the forms 990 and 990-t are the most updated versions of such. For example, in the instance where a form 990 has been amended, the amended version of the form 990 or form 990-t will be the one available for public inspection. When responding to a public inspection request for any organizational document or form 990 (including form 990-t) by anyone, the organization fulfills such request in a timely fashion without inquiring as to the reason for the public inspection request. The following other document (most updated versions) is also made available upon request: -conflict of interest policy”

“The organization was created to provide a homeschool support program to grow children both spiritually and academically in christ. The organization will support parents with homeschooling their children. Supplemental classes are also offered.”

“The volunteers were comprised of the board of directors as well as parent volunteers in the program serving the children.”

“During the period of july 1, 2024, to june 30, 2025, we proudly served a total of 114 students and 62 families in their homeschool journey, spanning pre-k through 8th grade, which included a combination class for 7th and 8th graders. This year also marked the graduation of five 8th-grade students. This was the successful second year of our program, during which we provided a christ-centered learning environment that fostered meaningful friendships among students, staff, and families. Highlights of the year included: community events such as the harvest festival, monthly chapels, and the christmas theater performance. Student mentorship through the big and little buddies program. Entrepreneurial experiences with a student-run christmas market. Fundraising efforts, including a successful funrun, made possible by the incredible financial support of our families. Off-campus community activities, including field trips, a christmas service project where students sang for the elderly, park days, and after-campus fellowship events, enriching our students experiences beyond the classroom. Overall, willow christian academy has grown from its humble beginnings into a flourishing program dedicated to serving the lord and supporting families in their homeschool journeys. It has been a true honor to witness the growth, transformation, and joy of our students and families over this past year.”