Christian Performance Theatre Inc

“A complete copy of the form 990 is provided to each board member for review prior to filing. The board reviews the form 990 via email, allowing members to provide feedback and ask questions. Once the review is complete and any concerns are addressed, the board treasurer signs the form 990 on behalf of the organization.”

“If a director believes they may have a conflict of interest with respect to a particular transaction, they shall promptly and fully disclose the potential conflict to the president. If the president determines there is no conflict, they need not notify the board of directors but shall maintain a record of the decision, available to board members upon request. If the president determines a potential conflict exists, or if the conflict involves the president, the matter shall be handled as follows if the conflict involves the president, they shall notify another corporate officer i.e., the vice president or secretary or treasurer. The conflict shall then be reported to the full board, and the affected individual whether a director or the president shall answer any questions other board members may have. If the transaction requires a vote of the board or one of its committees, the affected individual may be counted toward a quorum but shall not participate in the discussion, be present for the vote, or vote on the matter. The minutes shall reflect the affected individuals absence during the discussion and vote. Additionally, all board members are required to disclose any conflicts of interest annually to the president, who shall maintain a record of these disclosures for board review as needed.”

“Although the organization does not currently have a formally adopted document retention and destruction policy, it does follow a draft version that outlines procedures for maintaining, storing, and securely disposing of organizational records. This draft policy is based on best practices for nonprofit recordkeeping and is used to guide staff in the management of both physical and digital documents. The organization intends to formalize and adopt the policy upon board review and approval.”

“Compensation for the executive director and key employees is determined using data from annual nonprofit salary guides that consider position, geographic region, and organizational budget size. The data is compiled and reviewed by the board president. Final compensation decisions, including any raises, are approved through a formal vote of the board of directors and documented in meeting minutes.”

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Requests can be submitted in writing to the organizations main office during regular business hours, and copies will be provided within a reasonable timeframe.”

“Other fees for services include 39,496 for nonemployee contract labor 39146 program services, 350 mgmt general and 2,591 program services for nonemployee contract rental.”