Parents Step Ahead Inc

“President and Vice-President are Husband and Wife”

“An advance copy of the 990 will be issued to each member of the Board. The paid preparer will be available to answer any questions the Board may have, preferably during a mutually convenient scheduled board meeting or conference call for out-of-town board members. Once the board has approved the 990 by motion, a final copy of the 990 will be given to the President to sign and to file with the IRS.”

“Per written policy, periodic reviews shall be conducted and address at a minimum: a) whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arm's length bargaining and 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. Use of outside experts may be used during these reviews.”

“Any voting member of the Board (or voting member of any Committee whose jurisdiction includes compensation matters) who receives compensation, directly or indirectly, from the Organization for services is precluded from voting on matters pertaining to that member's compensation. These members are not prohibited from providing information to any committee with regard to compensation.”

“Form 990 will be made available upon request at the Organization's offices during normal business hours.”

“Governing documents, including the conflict of interest policy, will be made available upon request at the Organization's offices during normal business hours.”

“Cash to Accrual Reporting Method Adjustment = $34504”

“Entity Changed from Cash Basis reporting to Accrual Basis reporting for financial statements.”