Christian Counseling and Educational Foundation

“Barbara Aills and Thom Cunningham have a family relationship.”

“The Ministry's top management official and top financial official each review the Form 990 prior to its filing with the IRS. A copy of the final Form 990 is also provided to the voting members of the Ministry's governing body prior to its filing with the IRS.”

“The Ministry's conflict of interest policy is distributed to each member of the Organization's governing body, its officers, and its key employees on an annual basis. Each such individual provides an annual disclosure statement indicating that they have received, read, understood, and agreed to comply with the policy, certifying that: (1) they have no relationships or interests that present a conflict of interest, (2) they have one or more conflicts of interest that have been fully disclosed as required by the policy and have been properly administered in conformity with the policy, or (3) they have previously undisclosed conflicts of interest and disclosing the details of such conflicts. Any disclosure statements with previously undisclosed conflicts of interest are forwarded to appropriate Organization officials to take appropriate actions as required by the policy.”

“The Board of Directors annually reviews and approves the compensation levels of the Executive Director. The deliberations and decisions of the committee are contemporaneously substantiated. The committee utilizes comparability data in its deliberations; updated comparability data is generally obtained every two to three years. The Executive Director is responsible for setting compensation for all other key executives of the Ministry, using similar procedures to those described above.”

“The Ministry provides, upon request, copies of its Articles of Incorporation, bylaws, conflict of interest policy, and financial statements.”

“Jonathan Holmes, a Trustee of the Ministry, teaches an Ethics and Biblical Counseling course through the Ministry. Mr. Holmes is the Executive Director of Fieldstone Counseling, an unrelated 501(c)(3) public charity. The Ministry paid Fieldstone Counseling $10,000 in 2024, of which $9,000 related to Mr. Holmes' teaching services and $1,000 related to Mr. Holmes' speaking at the Ministry's National Conference. The Ministry is conservatively treating the entire amount as compensation to Mr. Holmes, as reported on Part VII, Section A, Line 1a.”

“The Ministry's Board of Directors, or a committee thereof, assumes responsibility for the oversight of the audit of its financial statements and the selection of an independent accountant. This process has not changed from the prior year.”