Common Ground Montgomery

“The return is reviewed by the executive director and director of operations prior to its filing.”

“To ensure the organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects: a. Whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arm's length bargaining. B. Whether partnerships, joint ventures, and arrangements with management organizations conform to the organization's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction. When conducting the periodic reviews as provided for in article vii, the organization may, but need not, use outside advisors. If outside experts are used, their use shall not relieve the governing board of its responsibility for ensuring periodic reviews are conducted.”

“Compensation arrangements and benefits are based on competent survey information, and the result of arm's length bargaining. The executive director's compensation is reviewed and approved by the board which is made up of independent persons. The deliberation and decison regarding the executive director's compensation is documented in the board minutes.”

“The organization makes its governing documents and conflict of interest policy available for insepction upon request. The organization does not have formal financial statements.”