Empire Justice Center

“The form 990 shall be reviewed by the executive director and treasurer and then presented to all board members either electronically or by paper copy prior to its signing and subsequent filing with the irs. At the next board meeting, the treasurer and tax preparer, if appropriate, will review the form 990 with the board.”

“On an annual basis, the audit committee maintains conflict of interest declarations for all members of the board”

“The board of directors acting as a whole will have the responsibility to set ceo compensation and conduct an annual review of ceo performance. It will set compensation in a manner consistent with the requirements of section 4953 of the internal revenue code: including: an independent compensation setting process which is based on reliable information, with contemporaneous documentation, and that seeks to provide compensation that is reasonable compared to the compensation provided to ceo's providing like services, in similar organizations, under similar circumstances. In setting ceo compensation, the board will periodically obtain and review information on compensation in comparable organizations. In the intervening years the board may rely on the last previous data collections and trend it forward to the current year. The process for determining compensation of the organization's officers or key employees includes the use of comparability data as well.”

“The form 1023 application which was forwarded to the irs and form 990 for the previous three years shall be available for inspection by the public during normal office hours. The names and addresses of contributors on schedule b shall be redacted in the form 990's that are made available to the public. Copies will be provided for a fee of $1.00 per page plus postage if any. Other corporate documents such as bylaws, minutes, financials and policies and procedures shall be maintained as internal documents and shall not be made available to the general public, unless for a business reason as determined by the cheif executive officer and approved by the board of directors.”

“Subcontracted legal services: program service expenses 1,424,739. Management and general expenses 51,489. Fundraising expenses 0. Total expenses 1,476,228. Audit: program service expenses 16,660. Management and general expenses 340. Fundraising expenses 0. Total expenses 17,000. Professional fees: program service expenses 499,261. Management and general expenses 10,189. Fundraising expenses 0. Total expenses 509,450. Interns: program service expenses 7,087. Management and general expenses 145. Fundraising expenses 0. Total expenses 7,232.”

“No changes to audit process or oversight during the current year.”