Cristosal Inc.

“Upon receipt from the independent accountants, copies of the 990 are distributed electronically to the board of directors. The finance committee is responsible to address any needed policy changes. Once the board has approved the form 990, it is filed with the irs.”

“The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy by requiring all board members and employees to complete and sign a declaration of conflicts on an annual basis. The treasurer reviews these annual disclosures. Individuals with conflicts are required to abstain from any vote that may be a conflict of interest.”

“The executive director's compensation is reviewed by the board of directors at their annual meeting. The deliberation and decision is documented in the minutes of the annual meeting. Several members of the board of directors are employed in the non-profit sector and are familiar with compensation for executive staff. Review of form 990s of similar organizations is used for additional comparability data. The organization has no other compensated officers or key employees. The process last occurred in 2022.”

“Economic and impact reports are available to the public through our website, the governing documents, conflict of interest policy, and financial statements are available to the public upon request of the treasurer.”

“Program consultants: program service expenses 173,849. Management and general expenses 10,382. Fundraising expenses 0. Total expenses 184,231. Internship consultants: program service expenses 5,442. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,442. Graphic design consultants: program service expenses 25,057. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,057. Contractual fees: program service expenses 842,342. Management and general expenses 0. Fundraising expenses 0. Total expenses 842,342. Interpreters: program service expenses 1,130. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,130. Professional development: program service expenses 0. Management and general expenses 24,612. Fundraising expenses 40,570. Total expenses 65,182. Business logistical support services: program service expenses 68,272. Management and general expenses 0. Fundraising expenses 0. Total expenses 68,272.”

“Pledge write-off -58,538.”

“The organization has an audit committee which is responsible for oversight of the audit and selection of the independent accountant. The process has not changed from the prior year.”

“The organization has offices in el salvador, guatemala, and honduras with around 130 employees. These individuals do not receive a form w-2 from the organization as their payroll is not u.s. Sourced. Therefore, they are not being included in the number of employees reported on part i, line 5 and part v, line 2a. However, their related salaries, benefits and payroll taxes are reported in part ix, lines 7 - 10.”