The John Bartram Association

“Once the 990 is prepared by the accountants, it is submitted to the board prior to filing.”

“To ensure that the entity operates in a manner consistent with its charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, the finance committee or other committee as directed by the board shall conduct periodic reviews, that at a minimum, include the following subjects: -whether compensation arrangements and benefits are reasonable, based on competent survey information and the result of arms length bargaining; -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.”

“Executive committee conducts periodic reviews as to whether compensation arrangements and benefits are reasonable, based on competent survey information and result of arms length bargaining. Most recent compensation and benefits study was completed in 2023.”

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request”

“Consulting: program service expenses 77,943. Management and general expenses 33,824. Fundraising expenses 35,295. Total expenses 147,062. Outside services: program service expenses 152. Management and general expenses 30. Fundraising expenses 18. Total expenses 200. Education consultants: program service expenses 100,060. Management and general expenses 0. Fundraising expenses 0. Total expenses 100,060. Design and construction: program service expenses 619,383. Management and general expenses 0. Fundraising expenses 0. Total expenses 619,383. Contract services: program service expenses 8,266. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,266. Consultant - development: program service expenses 0. Management and general expenses 1,150. Fundraising expenses 0. Total expenses 1,150.”

“Process has not changed from prior year”