TY 2022 Form 990 Schedule O

efile Public Visual Render ObjectId: 202441359349313079 - Submission: 2024-05-14 TIN: 47-1755679

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

2022

Open to Public
Inspection

Name of the organization

ROSS VALLEY CHARTER SCHOOL

Employer identification number

47-1755679

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 8B	THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	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 BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	AS A PUBLIC ENTITY, ROSS VALLEY CHARTER SCHOOL MUST HAVE A CONFLICT OF INTEREST POLICY APPROVED BY THE MARIN COUNTY BOARD. THIS POLICY CLEARLY SPELLS OUT THE MANNER IN WHICH DESIGNATED EMPLOYEES WHO MAY HAVE A CONFLICT OF INTEREST IN A DECISION MUST REFRAIN IN PARTICIPATING IN THAT DECISION IN ANY WAY. THE SCHOOL DIRECTOR, THE BOARD CHAIR, AND THE TREASURER HAVE A JOINT RESPONSIBILITY TO ENFORCE THIS POLICY AT ALL TIMES. ALL DESIGNATED EMPLOYEES HAVE TO ANNUALLY FILE A FORM 700 STATEMENT OF ECONOMIC INTEREST WITH THE COUNTY ELECTIONS CLERK AND THE CALIFORNIA FAIR POLITICAL PRACTICES COMMISSION AND IT IS A PUBLIC RECORD.
FORM 990, PART VI, SECTION B, LINE 15A	THE TREASURER CONDUCTS A REVIEW ON THE COMPENSATION PACKAGE FOR OFFICERS IN THE GEOGRAPHICAL AREA TO ASSESS THE REASONABLNESS OF ROSS VALLEY'S EXECUTIVE COMPENSATION PACKAGE. AFTER PERFORMANCE OF DUE DILIGENCE IS COMPLETE, THE TREASURER RECOMMENDS A COMPENSATION PACKAGE TO THE BOARD OF DIRECTORS; THE BOARD THEN VOTES ON THE COMPENSATION PACKAGE FOR APPROVAL.
FORM 990, PART VI, SECTION C, LINE 19	THE INFORMATION IS PUBLISHED UNDER BOARD AND GOVERNANCE/POLICIES ON THE SCHOOL'S WEBSITE.
FORM 990, PART XII, LINE 2C:	THE PROCESS DID NOT CHANGE FROM PRIOR YEAR.

Return Reference

Explanation

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

THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.

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

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 BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS.

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

AS A PUBLIC ENTITY, ROSS VALLEY CHARTER SCHOOL MUST HAVE A CONFLICT OF INTEREST POLICY APPROVED BY THE MARIN COUNTY BOARD. THIS POLICY CLEARLY SPELLS OUT THE MANNER IN WHICH DESIGNATED EMPLOYEES WHO MAY HAVE A CONFLICT OF INTEREST IN A DECISION MUST REFRAIN IN PARTICIPATING IN THAT DECISION IN ANY WAY. THE SCHOOL DIRECTOR, THE BOARD CHAIR, AND THE TREASURER HAVE A JOINT RESPONSIBILITY TO ENFORCE THIS POLICY AT ALL TIMES. ALL DESIGNATED EMPLOYEES HAVE TO ANNUALLY FILE A FORM 700 STATEMENT OF ECONOMIC INTEREST WITH THE COUNTY ELECTIONS CLERK AND THE CALIFORNIA FAIR POLITICAL PRACTICES COMMISSION AND IT IS A PUBLIC RECORD.

FORM 990, PART VI, SECTION B, LINE 15A

THE TREASURER CONDUCTS A REVIEW ON THE COMPENSATION PACKAGE FOR OFFICERS IN THE GEOGRAPHICAL AREA TO ASSESS THE REASONABLNESS OF ROSS VALLEY'S EXECUTIVE COMPENSATION PACKAGE. AFTER PERFORMANCE OF DUE DILIGENCE IS COMPLETE, THE TREASURER RECOMMENDS A COMPENSATION PACKAGE TO THE BOARD OF DIRECTORS; THE BOARD THEN VOTES ON THE COMPENSATION PACKAGE FOR APPROVAL.

FORM 990, PART VI, SECTION C, LINE 19

THE INFORMATION IS PUBLISHED UNDER BOARD AND GOVERNANCE/POLICIES ON THE SCHOOL'S WEBSITE.

FORM 990, PART XII, LINE 2C:

THE PROCESS DID NOT CHANGE FROM PRIOR YEAR.

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

Cat. No. 51056K

Schedule O (Form 990) 2022

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