Row New York Inc.

“The organization uses an outside management company, trinet, a professional employer organization ("peo") as a co-employer. The organization paid $70,792 to trinet for their services during fiscal year 2018. The two officers listed in part vii, amanda kraus and kristin taylor are paid by the peo. Their calendar year 2017 compensation is reported in part vii, section a.”

“The organization has its form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. When the form 990 has been prepared, reviewed by management and is ready to be filed with the internal revenue service, it is electronically sent to the board for approval. Once the board has approved the return it is filed with the internal revenue service.”

“Rny has a written conflict of interest policy that is annually monitored. If a conflict of interest arises when the interests of rny and the interest of one of its directors, officers, or key employees are in direct or indirect competition and/or in violation of applicable legal requirements. The director, officers or key employee must inform the board member liaison, who will in-turn disclose such conflict to the board finance committee, or if there is no such committee, to the board including disclosure of any material facts. The board finance committee or the board will evaluate the conflict of interest and take necessary actions to solve the matter while preventing or minimizing any risks to rny. The individual must remove him or herself from the situation by discontinuing participation in the actions generating the conflict of interest. The individual with the actual or suspected conflict of interest may not be present at or participate in the board or committee deliberation or vote on the matter giving rise to such conflict.”

“The executive director's compensation is determined by the board's executive committee. The committee reviews relevant data and surveys to compare the executive director's salary to the salary of other executive directors running similarly sized organizations in and around new york city. Approval of the salary is documented in an email exchange with the board committee. The policy was last reviewed in 2018.”

“The organization makes its form 990 available for public inspection as required under section 6104 of the internal revenue code. The return is posted on guidestar.org and other similar types of websites. In addition, the financial statements, conflict of interest policy, articles of incorporation and by-laws are also available upon written request at 252 west 37th street, new york, ny 10018 or by calling the organization directly at (718) 433-3075.”

“In fiscal year 2013, the organization implemented the adaptive program to serve youth and adults with disabilities with para-rowing activities.”

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

“Rny is reporting a significant change in revenue when compared to the prior year since the organization filed a short year 990 during fy17 (january to june 2017). Rny transitioned from a calendar year end (january to december) to a fiscal year end (july to june) during 2017.”