New England Wild Flower Society Inc

“The bylaws state: "there shall be an executive committee consisting of the chair, vice chair(s), treasurer, clerk, executive director, and other trustees as determined from time to time by the trustees. Unless the trustees otherwise determine, the executive committee shall have all the powers of the trustees during intervals between meetings of the trustees, except for the powers specified in section 55 of chapter 156b. Unless the trustees otherwise designate, the executive committee shall conduct its affairs as nearly as may be feasible in the same manner as is provided in these bylaws for the trustees. The members of any committee shall remain in office at the pleasure of the trustees."”

“The executive director, treasurer, and members of the finance committee review a draft of the form 990. The chair of the board and the treasurer review schedule b. The entire board has the opportunity to review the final version before voting to approve it for submittal to the irs.”

“A full copy of the form 990 is provided to the board and is also posted on the organization's website.”

“On an annual basis, all members of the board of trustees and its committees, officers, the executive director, members of senior management, and employees with purchasing and/or hiring responsibilities or authority shall complete a written disclosure form listing all reportable conflicts or confirming that there are no conflicts to report. The governance committee shall review all forms completed by the trustees, officers, and committee members and the executive director shall review all forms completed by employees to determine appropriate resolution in accordance with the policy. If a conflict arises during the year, the trustee, officer, or committee member shall immediately notify the chair of the governance committee, who will determine appropriate resolution; employees shall immediately notify the executive director, who will determine appropriate resolution. The governance committee shall be responsible for making all decisions concerning resolutions of conflicts involving trustees, officers, committee members, and the executive director. The chair of the governance committee shall be responsible for making all decisions concerning resolutions of conflicts involving members of the governance committee. The chair of the board of trustees shall be responsible for making all decisions concerning resolutions of conflicts involving the chair of the governance committee. The executive director shall be responsible for making all decisions concerning resolutions of conflicts involving employees.”

“The process for reviewing the executive director's compensation has two parts: an annual review and an in-depth review as part of a review of all employee compensation at regular intervals. The annual process includes a review by the governance committee of executive compensation at similar organizations, generally as published in their 990s. The governance committee, in consultation with the finance committee, recommends any adjustment to the executive director's compensation. That recommendation is presented to the full board for review and vote and is documented in the meeting minutes. The last in-depth compensation review for the executive director and full staff was in 2023, and included examination of comprehensive studies compiled by external entities. For staff, a more informal compensation review occurs annually as part of the budgeting process and whenever there are vacancies to be filled. Since 2013, increases to the executive director's salary have matched, but not exceeded, the percentage increase given to the full staff. The process described here was last completed in 2023.”

“The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request and through various third-party websites. Financial statements are available on our website.”

“Changes in value of split-interest 42,882.”