TY 2021 Form 990 Schedule O

efile Public Visual Render ObjectId: 202213119349302401 - Submission: 2022-11-07 TIN: 04-3252955

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

PER SCHOLAS INC

Employer identification number

04-3252955

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 4:	- The Executive Committee sets the compensation of the President and other senior staff selected by the Executive Committee; - The By Laws used to say the President "directed" all the officers, but this has been deleted as the only officers are Board officers; - Officers will be nominated by the Governance Committee each year; - The standing committees are changed to the seven committees: Executive, Governance, Strategy and Growth, Programs, Finance, Jobs and Development; - The Governance Committee will appoint the Chairs, Vice Chairs (if any) and members of each standing and ad hoc committee, except the Chair of the Board, will appoint the Chair, Vice Chair (if any), and members of the Governance Committee, and will appoint the members of the Executive Committee; - The Governance Committee can change the quorum for a committee to be other than a simple majority."
FORM 990, PART VI, SECTION A, LINE 8B:	SOME COMMITTEES DO NOT KEEP MINUTES.
FORM 990, PART VI, SECTION B, LINE 11B:	FORM 990 WAS PREPARED BY A NATIONALLY RENOWNED ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. DRAFT FORM 990 WAS REVIEWED BY THE ORGANIZATION'S CAO AND THEN PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS IN DRAFT VIA ELECTRONIC MAIL, WITH AN OPPORTUNITY FOR THEM TO COMMENT OR MAKE INQUIRY BEFORE IT WAS FILED WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C:	THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT IS AVAILABLE TO THE EMPLOYEES AND RELATED PARTIES. ANNUALLY, MEMBERS OF THE BOARD AND THE PRESIDENT AND CEO SIGN THE CONFLICT OF INTEREST FORM AND THE CAO COLLECTS, REVIEWS AND INFORMS THE PRESIDENT OF ANY CONFLICT. THE CHAIRMAN OF THE BOARD MONITORS THE ACTIVITY.
FORM 990, PART VI, SECTION B, LINES 15A AND 15B:	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. MUST BE APPROVED BY THE BOARD EXECUTIVE COMMITTEE. CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION IS MAINTAINED.
FORM 990, PART VI, SECTION C, LINE 19:	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 4:

- The Executive Committee sets the compensation of the President and other senior staff selected by the Executive Committee; - The By Laws used to say the President "directed" all the officers, but this has been deleted as the only officers are Board officers; - Officers will be nominated by the Governance Committee each year; - The standing committees are changed to the seven committees: Executive, Governance, Strategy and Growth, Programs, Finance, Jobs and Development; - The Governance Committee will appoint the Chairs, Vice Chairs (if any) and members of each standing and ad hoc committee, except the Chair of the Board, will appoint the Chair, Vice Chair (if any), and members of the Governance Committee, and will appoint the members of the Executive Committee; - The Governance Committee can change the quorum for a committee to be other than a simple majority."

FORM 990, PART VI, SECTION A, LINE 8B:

SOME COMMITTEES DO NOT KEEP MINUTES.

FORM 990, PART VI, SECTION B, LINE 11B:

FORM 990 WAS PREPARED BY A NATIONALLY RENOWNED ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. DRAFT FORM 990 WAS REVIEWED BY THE ORGANIZATION'S CAO AND THEN PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS IN DRAFT VIA ELECTRONIC MAIL, WITH AN OPPORTUNITY FOR THEM TO COMMENT OR MAKE INQUIRY BEFORE IT WAS FILED WITH THE INTERNAL REVENUE SERVICE.

FORM 990, PART VI, SECTION B, LINE 12C:

THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT IS AVAILABLE TO THE EMPLOYEES AND RELATED PARTIES. ANNUALLY, MEMBERS OF THE BOARD AND THE PRESIDENT AND CEO SIGN THE CONFLICT OF INTEREST FORM AND THE CAO COLLECTS, REVIEWS AND INFORMS THE PRESIDENT OF ANY CONFLICT. THE CHAIRMAN OF THE BOARD MONITORS THE ACTIVITY.

FORM 990, PART VI, SECTION B, LINES 15A AND 15B:

THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. MUST BE APPROVED BY THE BOARD EXECUTIVE COMMITTEE. CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION IS MAINTAINED.

FORM 990, PART VI, SECTION C, LINE 19:

THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

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