New West Charter School

“There are no committees that have the authority to act on behalf of the governing body.”

“The form 990 is prepared by the organization's outside public accounting firm based on information provided by management. Once a draft of the return is available, it is reviewed by management with any changes or revisions incorporated into the filing. The revised return is then submitted to the finance committee and board members for their review and approval prior to submitting to the irs.”

“Each year, board members must complete a conflict of interest disclosure form that identifies any potential conflicts, including financial interests, relationships with vendors, or family/business connections that could influence decision-making. Board members are required to complete and submit form 700. The completed disclosures are reviewed by the designated compliance officer to identify any potential conflicts. To regularly monitor and enforce, during board meetings, members are reminded of their obligation to disclose any conflicts before discussing or voting on matters where a conflict may exist. If a conflict is identified, the individual must recuse themselves from discussions and decisions related to the matter, ensuring impartial governance. All conflict-of-interest disclosures, including form 700 submissions, are maintained in organizational records and available for audit purposes. There are ongoing compliance checks with the policy. The policy is reviewed at least once a year to ensure it aligns with current legal requirements and best practices. Key personnel receive periodic training on recognizing and managing conflicts of interest. Compliance is subject to internal audits and may be reviewed by external auditors to verify adherence to the policy.”

“New west charter school follows a structured and transparent compensation determination process for its executive director and key employees to ensure fairness, competitiveness, and compliance. The process includes independent review, use of comparability data, and thorough documentation of deliberations and decisions. 1. Independent review & oversight: the board of directors oversees the compensation determination process. Independent members of the board, with no financial interest in the compensation decision, conduct the review and approve the compensation package. 2. Use of comparability data: to ensure compensation is reasonable and in line with industry standards, new west charter school relies on: a compensation study by an independent contractor to conduct a market analysis of executive salaries in comparable educational institutions. This study evaluates factors such as school size, location, funding sources, and job responsibilities. New west references a chartersafe compensation study, which analyzes salaries at similar charter schools to provide additional benchmarking data. New west references publicly available data such as irs form 990 reports from comparable nonprofit schools ensure fair market compensation. 3. Deliberation and decision-making process: the board reviews the compensation studies and any additional relevant data. Discussions consider the executive's experience, performance, school financial health, and market trends before reaching a final decision. Any potential conflicts of interest are disclosed, and individuals with conflicts recuse themselves from the discussion and vote. 4. Contemporaneous documentation & compliance: the deliberation and approval process is documented in board meeting minutes. Final compensation agreements are formally recorded and maintained in the school's records for audit and compliance purposes. The process described here was last completed in 2025.”

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

“Consultants - instructional: program service expenses 439,171. Management and general expenses 220,030. Fundraising expenses 0. Total expenses 659,201. Special education contract instructors: program service expenses 1,363,349. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,363,349. Other professional services: program service expenses 0. Management and general expenses 714,836. Fundraising expenses 0. Total expenses 714,836.”

“The process for oversight and selection of an independent accountant has not changed from the prior year.”