Interaction the American Council for Voluntary International Action

“The corporation has two classes of members. Class a members have voting rights. Admission to class a membership is by majority vote of the board of directors. An organization may apply for class a membership if it is exempt from taxation under section 501(a) of the internal revenue code of 1986, as amended; has primary purposes and work consistent with the purposes of the corporation; and agrees to pay established dues. Class b members have no voting rights. Admission to class b membership is by majority vote of the board of directors. An entity that is exempt from taxation under section 501(a) may apply for class b membership if it has purposes and work consistent with the purposes of the corporation; and agrees to pay established dues. The board of directors may establish any additional criteria for class a and class b membership. Dues: the class a members determine the appropriate dues for each member. The amount and structure of dues may be changed by a vote of the class a members. Resignation and removal: any member after having fulfilled all obligations to the corporation may resign by written notice to the ceo of the corporation (any such resignation to take effect as specified therein, or if not so specified, upon receipt by the ceo). Any member may be removed or suspended at any time for failure to maintain the standards and criteria for admission and continuing membership or for other cause by a two-thirds (2/3) vote of the number of directors then in office.”

“Representatives of member organizations meet at least annually for the purposes of electing directors to the board of directors and transacting other business that may come before the meeting.”

“Quorum: one-quarter (1/4) of the class a members represented in person or by proxy constitutes a quorum at a meeting of class a members for the transaction of any business. The class a members present at a duly-organized meeting may continue to do business until adjournment, notwithstanding the withdrawal of enough class a members to leave less than a quorum. If a meeting cannot be organized because a quorum is not present, those present may adjourn the meeting until a subsequent meeting at which quorum is present, when any business may be transacted that may have been transacted at the meeting as originally called.”

“After the form 990 was prepared by staff and the organization's external tax preparer, form 990 was circulated to the audit committee and the executive committee of the board of directors for review and comment. After incorporating edits based on committee review form 990 was circulated to all members of the board of directors prior to filing with the irs.”

“In january of each year all members of the board and staff are required to complete interaction's conflict of interest disclosure form, even if nothing has changed from the prior year or the individual has no potential conflicts to disclose. A tally is maintained to assure that all forms are submitted. If a member of the board discloses a potential conflict, that information is brought to the attention of the chair of the board, and the board member is required to excuse him/herself from any business involving interaction and the other organization. The chair determines whether the nature of the potential conflict is such that it must be brought to the attention of the executive committee and/or the full board. If a member of the staff discloses a potential conflict, that information is brought to the attention of the ceo, and the staff member is informed that s/he must excuse him/herself from any business involving interaction and the other organizations. The ceo determines whether the nature of the potential conflict is such that the employee must withdraw from the other organization in order to continue at interaction.”

“The ceo's compensation is determined by the board chair in consultation with the executive committee of the board. The decision is based on: a review, documented in writing, of the ceo's performance related to goals and benchmarks previously set; a review of salaries for comparable positions based on publicly available information (such as forms 990 and salary surveys) for comparable positions in the area; and discussion among members of the committee. The board chair discusses the overall review and salary recommendation with the ceo and final materials are placed in the ceo's personnel file. This process recently took place in september 2023. The other officers or key employees compensation is determined by the executive team. Discussions are held in executive team meetings. This process recently took place in september 2023.”

“Interaction's annual report is presented on its website. Governing documents, conflicts of interest policy, and financial statements are available to the public at interaction's office upon request for the same period of disclosure as set forth in section 6104(d).”

“Other professional fees: program service expenses 267,291. Management and general expenses 5,843. Fundraising expenses 0. Total expenses 273,134. Contract labor: program service expenses 912,367. Management and general expenses 0. Fundraising expenses 0. Total expenses 912,367. Translation fees: program service expenses 74,379. Management and general expenses 0. Fundraising expenses 0. Total expenses 74,379.”