1. Purpose
The Legacy Haven Academy Foundation (the "Academy") is committed to transparency, accountability, and compliance in serving vulnerable youth, including orphans and homeless students aged 10-18. This policy outlines mandatory reporting requirements across various frequencies to ensure adherence to Internal Revenue Service (IRS) guidelines for organizations preparing for 501(c)(3) status, Arizona state regulations under the Arizona Revised Statutes (ARS) and Arizona Administrative Code (AAC), and Mohave County local standards. Reports support ethical governance, child safety, financial integrity, and operational oversight, aligning with the Academy's trauma-informed mission (Arizona Department of Child Safety, 2025a). As the Academy has not yet received 501(c)(3) status, this policy facilitates preparatory compliance for tax-exempt recognition.
2. Scope
This policy applies to all Academy personnel, including staff (e.g., residential managers, security), faculty (e.g., instructors), and the Board of Education. It covers internal and external reports derived from regulations and best practices. Non-periodic reports (e.g., ad-hoc incident notifications) are referenced but detailed in related policies like LHA-DOT-001 (Emergency Response) and LHA-SEC-002 (Child Protection).
3. Definitions
- Report: Any documented communication of operational, financial, safety, or compliance data, internal or to external entities.
- Incident: Events including abuse, injuries, or non-compliance requiring immediate notification (Arizona Department of Health Services, n.d.).
- Direct Care Staff: Personnel with unsupervised student contact, subject to enhanced reporting under AAC R9-10-318.
- Fiscal Year: July 1–June 30, aligned with Arizona reporting cycles.
4. Regulatory Compliance Framework
Reporting requirements are drawn from:
- IRS Guidelines: Preparatory filings like Form 1023 for 501(c)(3) applications and annual Form 990 for organizations with gross receipts over $50,000, emphasizing governance and financial transparency (Internal Revenue Service, 2025a; Internal Revenue Service, 2025b).
- Arizona State Regulations: ARS Title 8 (Child Safety) mandates immediate abuse reporting and semi-annual child welfare reports; AAC Title 9, Chapter 10 requires incident reporting within 24 hours for residential facilities; Arizona Department of Education (ADE) requires annual financial and performance reports for private schools (Arizona Department of Child Safety, 2025a; Arizona Department of Education, 2025; Arizona Department of Health Services, n.d.).
- Mohave County Standards: Aligns with state rules; facilities must report corrective actions and juvenile justice outcomes, with local health inspections supporting quarterly safety reports (Mohave County Superior Court, 2018).
- Federal Overlaps: OSHA requires fatality/severe injury reports within 8 hours; FERPA mandates annual privacy notices (Occupational Safety and Health Administration, 2025; U.S. Department of Education, n.d.).
5. Required Reports
Reports are categorized by frequency, with responsible parties, formats, and retention noted. All must be documented electronically and retained per LHA-ADM-005.
5.1 Daily Reports (Internal Operational)
- Shift Handover and Incident Logs: Document student status, incidents, and handoffs for residential/security staff (AAC R9-10-318; LHA-LOG-001).
Responsible: Residential/Security Staff; Retention: 5 years. - Cash Handling Reconciliations: Daily financial close-outs for administrative staff (LHA-LOG-002).
Responsible: Finance Team; Retention: 7 years. - Data System Access Audits: Wireless logs review for cybersecurity compliance (LHA-DIA-002).
Responsible: IT Staff; Retention: 3 years.
5.2 Weekly Reports (Compliance Monitoring)
- Audit Record Reviews: Analysis of cybersecurity and information flow enforcement (National Institute of Standards and Technology, 2023; LHA-DIA-002).
Responsible: IT Staff; Retention: 3 years.
5.3 Monthly Reports (Financial and Operational)
- Financial Statements: Actual vs. budgeted variances, submitted to Finance Committee (LHA-LOG-002).
Responsible: Finance Team; Retention: 7 years. - Configuration and Access Audits: For mobile devices and systems (LHA-DIA-002).
Responsible: IT Staff; Retention: 3 years. - Incident Summaries: Aggregate non-critical events for ADHS review (Arizona Department of Health Services, n.d.; LHA-SEC-001).
Responsible: Compliance Officer; Retention: 5 years.
5.4 Quarterly Reports (Audits and Progress)
- Internal Financial Audits: Transaction reviews to Board (LHA-BOE-001; LHA-LOG-002).
Responsible: Finance Committee; Retention: 7 years. - Investment Performance: Returns and risk metrics (LHA-BOE-002).
Responsible: Investment Committee; Retention: 7 years. - Unannounced Inspections: Pre- and post-licensing for DCS compliance (Arizona Department of Child Safety, 2020; LHA-AOP-001).
Responsible: Compliance Officer; Retention: 5 years. - Progress and Grant Reports: To funders, including student outcomes (LHA-LOG-002).
Responsible: Development Team; Retention: 7 years. - Fire Drills and Pest Control Logs: Submitted to Mohave County Health (Mohave County Superior Court, 2018; LHA-LOG-001).
Responsible: Facilities Manager; Retention: 5 years.
5.5 Semi-Annual Reports (Child Welfare and Outcomes)
- Child Welfare Report: To DCS, covering placements, investigations, and reunifications (Arizona Department of Child Safety, 2025a; LHA-ADM-002).
Responsible: Compliance Officer; Retention: 5 years. - Placement Outcomes: Transitions and family reconnection efforts (LHA-AOP-001).
Responsible: Residential Staff; Retention: 5 years.
5.6 Annual Reports (Governance and Compliance)
- Form 990 Preparation: Financial/governance filing if receipts >$50,000 (Internal Revenue Service, 2025b; LHA-ADM-006).
Responsible: Finance Team; Retention: Permanent. - DCS Form 101-1: Program description, education plan, and policies (Arizona Department of Child Safety, 2023; LHA-AOP-001).
Responsible: Compliance Officer; Retention: 5 years. - ADE Annual Report: Enrollment, finances, and performance to Superintendent (Arizona Department of Education, 2025; ARS §15-255).
Responsible: Academic Director; Retention: 5 years. - Financial Audit: Independent if revenues >$500,000; internal review otherwise (LHA-LOG-002).
Responsible: Finance Committee; Retention: 7 years. - Policy and EOP Reviews: Updates to Board, including security and emergency plans (LHA-DOT-001; LHA-SEC-001).
Responsible: Board of Education; Retention: 5 years. - FERPA Privacy Notices: Annual distribution (U.S. Department of Education, n.d.; LHA-DIA-001).
Responsible: Compliance Officer; Retention: 3 years.
5.7 Other Reports (Immediate/Ad-Hoc)
- Abuse/Neglect Reports: To DCS hotline within 24 hours (ARS §13-3620; Arizona Department of Child Safety, 2025b).
Responsible: All Staff; Retention: 5 years. - OSHA Fatality/Severe Injury: Within 8 hours (Occupational Safety and Health Administration, 2025).
Responsible: Safety Officer; Retention: 5 years. - Facility Reported Incidents (FRI): To ADHS within 5 days for critical events (Arizona Department of Health Services, n.d.).
Responsible: Compliance Officer; Retention: 5 years. - Title IX Grievances: As-incurred, with annual summary (U.S. Department of Education, 2020).
Responsible: Title IX Coordinator; Retention: 7 years.
6. Procedures
- Preparation and Submission: Designated staff compile reports using standardized templates; electronic submission preferred.
- Tracking: Human Resources/Compliance Officer maintains a log; quarterly reviews ensure timeliness.
- Audits: Board conducts annual compliance audit targeting 100% on-time submission.
- Updates: Reviewed annually or per regulatory changes (e.g., ARS amendments).
- Confidentiality: Reports protected under FERPA and LHA-DIA-001.
7. Responsibilities
- Board of Education: Oversee annual reports and audits (LHA-BOE-001).
- Compliance Officer: Coordinate submissions and internal logs.
- Department Heads: Generate frequency-specific reports.
- All Personnel: Report incidents immediately.
