Central Arizonans for a Sustainable Economy (Case)

“The executive director of the organization distributes a pdf copy of the 990 return to all board members for review and comment prior to being filed.”

“At each board meeting, if there is a discussion of selecting or engaging a vendor or service provider, all in attendance are asked to recuse themselves from this discussion if there could be a perceived conflict. Annually, the organization reviews and discusses the conflict of interest policy and requests that each board member list and acknowledge any known conflicts.”

“The board may hire and compensate individuals for necessary services rendered to the organization so long as such compensation is reasonable. The board shall determine reasonable compensation amounts based upon compensation paid by similarly situated nonprofits for like services. The board may rely upon salary studies, as well as data regarding compensation paid by peer organizations of similar size to determine reasonable compensation. The terms of such compensation and information relied upon shall be recorded in writing. An individual who is a member of the board who receives compensation, directly or indirectly from the organization for services, is precluded from participating in discussions or votes pertaining to their own compensation. At this time there are no officers or directors paid by the organization.”

“The organization will provide in a timely manner, copies of tax returns, financial statements, and governing documents including its conflict of interest policies when requested in writing or in person.”

“The executive director is paid by an unrelated third party of the filing organization. Per irs regulations, the compensation attributable to the work performed for the filing organization or its related party is reflected on form 990, part vii, section a, and schedule j, but is not reportable on form 990, part ix, line 5. The information as reflected on the return in part vii and sch j.”

“The organization is in a common paymaster relationship with another organization, case action fund, due to the concurrent employment of more than 30 of its employees with this other organization. Per irs regulations, the salaries, wages, benefits attributable to this other party are reported by them during their filing. These amounts are excluded from reporting on our return.”

“The organization utilizes subcontractors, consultants, and legislative advocacy groups to assist in carrying out its programs and activities.”