The Napa Communities Firewise Foundation

“The form 990 is prepared by an independent tax accountant in conjunction with the organization's accounting and finance function. A draft return is prepared and reviewed by the audit committee chair and treasurer; adjustments are made, as necessary. A complete copy of the form 990 is then provided to all members of the governing body prior to filing with the internal revenue service.”

“All employees and the board of directors sign a conflict of interest document upon employment or appointment indicating that they have read and understood the relevant policies and that they will observe them. In addition, all employees and the board of directors have an ongoing duty disclose: (i) any material, financial, or other beneficial interests to any entity engaged in the delivery of goods or services to the organization; and (ii) any transactions with the organization which would result in any benefit to themselves, their immediate family/caregivers, or any entity in which they hold a significant ownership or other interests, and refrain from participation in any action on such matters, except upon approval of the board of directors after full and frank disclosure. In the event that a situation arises whereby an employee or member of the board of directors could use confidential or privileged agency information for personal gain, he/she is obligated to report that potential to the board of directors. Independent members of the board of directors shall then render a decision regarding the potential arrangement or transaction, which will be noted in the minutes of the meeting.”

“The organization requires the analysis of compensation of the ceo/executive director, as well as other officers and key employees, on an annual basis. The salaries are based on comparable organizations with similar missions, budget size, job description and demands, geographic area, and other factors. Based on the analysis, the board concludes on an appropriate compensation package for such individuals, and the analysis is documented in the minutes of the meeting.”

“The governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

“Vegetation management contractors: program service expenses 6,123,096. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,123,096. Wildlife preparedness contractors: program service expenses 162,442. Management and general expenses 0. Fundraising expenses 0. Total expenses 162,442. Defensible space contractors: program service expenses 40,806. Management and general expenses 0. Fundraising expenses 0. Total expenses 40,806. Project management: program service expenses 4,210. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,210. Payroll service fees: program service expenses 4,159. Management and general expenses 2,685. Fundraising expenses 0. Total expenses 6,844. Other contracted services: program service expenses 0. Management and general expenses 40,690. Fundraising expenses 0. Total expenses 40,690. Other professional fees: program service expenses 0. Management and general expenses 0. Fundraising expenses 5,255. Total expenses 5,255.”