Linfield Christian School

“The executive committe is comprised of three board Trustees: the Chairperson, the Secretary, and a Trustee. They have authority to review and recommend changes to the bylaws of the school. They also have the authority to review and evaluate the two employees that report directly to board. These two employees are the Head Of School and the Executive Director of Strategic Advancement. All recommendations must to taken to the full Board for vote.”

“Form 990 is prepared by an independent CPA firm and reviewed in detail by the school's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.”

“A conflict of interest questionnaire is completed annually by each Trustee and Officer. The completed questionnaires are reviewed by top management for any conflicts of interests and addressed accordingly. Should any potential conflicts of interest be disclosed, the board member or Officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.”

“The Compensation Committee, which is an independent committee of the Board of Trustees, determines the compensation for the Head of School and Executive Director of Strategic Advancement. The Compensation Committee utilizes salary surveys and other contemporaneous data to determine the pay. The compensation approval is documented in the board minutes. The Head of School utilizes salary surveys to determine Officer compensation. The approved compensation is documented in the minutes via the budgeting process and approved by the board at that time.”

“The school makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

“Linfield Christian School is an independent college preparatory school that exists to challenge boys and girls and young men and women: (1) To know Jesus Christ as Lord; (2) To love others as themselves; (3) To grow in knowledge and skill; in order that they may serve the Lord and the world through their character and leadership.”

“Change in interest rate swap -651,778.”

“The school has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year.”