Camp Fire USA Eastern Massachusetts Council Inc

“The organization's executive committee has the authority to act on behalf of the board of directors. Minutes are currently not maintained for each executive committee meeting. Minutes are maintained for each executive committee meeting.”

“The organization's executive director and contract accountant review a draft of the form 990, which is prepared by the organization's independent accountants. Any resultant comments and changes are incorporated into the form by the independent accountants. A final version of the form 990 is then provided to each member of the board of directors prior to its filing with the irs.”

“All officers and directors of the organization are required to file a statement on an annual basis disclosing any potential interests that could give rise to conflicts. These statements are completed at the beginning of each year and are evaluated by the officers of the organization. Individuals with potential conflicts of inetrest are prohibited from participating in any deliberations or decisions that may be affected by a potential conflict of interest.”

“The organization's reviewed financial statements are available to the public via the websites of certain state regulatory agencies as well as upon request. The organization's governing documents and conflict of interest policy are made available to the general public upon request.”

“The council is in the process of dissolving at the time of filing the form 990. As such, certain information, specifically benefits and other compensation amounts for officers and other key employees, was not available. Estimates have been used for those amounts in form 990.”

“The council had ceased operations and was in the process of dissolving at december 31, 2015. As such, property & equipment on hand at that date are classified as held for sale.”

“The council is in the process of dissolving. Council operations had ceased as of october 2015 and liquidation is expected to be completed during 2017. A portion of the council's net assets, specifically property and equipment, were disposed of during 2015. The remaining net assets are valued at their realizable values and are expected to be disposed of during 2016.”

“Due to the council's ceasing its operations and intended dissolution, the council began to liquidate its assets during 2015. Equipment and other property was sold to various parties at fair market value. However, leasehold improvements were abandoned due to termination of the lease. As such, the net book value of the leasehold improvements at the time of abandonment is used as fair market value on schedule n.”