Motivational Interviewing Network of Trainers Incorporated

“Membership in the organization is currently open only to those persons who complete a three-day "training for new trainers" program sponsored or endorsed by the organization.”

“Under the bylaws, members in good standing elect one or more members of the governing body.”

“Under the bylaws, major decisions of the governing body are subject to approval by the members and a vote of the membership constitutes the final authority of the organization.”

“Under the bylaws and other policies adopted by the governing body, the 990 form is reviewed by the audit committee, including an independent cpa, and by the members of the governing body, prior to submission.”

“As provided in the bylaws and other policies adopted by the governing body, officers, directors or trustees and key employees are each required to sign an annual disclosure form.”

“Under the bylaws and other policies adopted by the governing body, any compensation of top management officials, other officers or key employees of the organization will include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision. Currently no compensation is paid to top management officials, other officers or key employees.”

“Under the bylaws and other policies adopted by the governing body, the organization makes its governing documents, conflict of interest policy, and financial statements available to the public, together with other filings or business records subject to public inspection under applicable local, state or federal regulations. Such records are made available upon request.”

“Coders & trainers: program service expenses 1,750. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,750. Coordinator: program service expenses 21,634. Management and general expenses 2,000. Fundraising expenses 0. Total expenses 23,634.”

“The cash method of accounting was selected in prior years returns in error. The organization's books are kept on the accrual method of accounting, and therefore the tax return should also be presented on the accrual basis.”