Smart Growth America

“A copy of the federal form 990 is distributed to the board of directors and the audit committee for review and comment prior to filing with the internal revenue service”

“Officers, directors and trustees are required to sign a disclosure form related to conflicts of interest on an annual basis. The disclosure are reviewed and any potential conflicts are addressed according to the organization's bylaws.”

“The executive committee reviews compensation for potential candidates and the president and ceo, and approves compensation based on available comparable data. All executive committee meetings and decisions are documented in meeting minutes.”

“Sga makes its governing documents, conflicts of interest policy and financial statements available to the public upon request.”

“Consulting: program service expenses 1,137,516. Management and general expenses 301,531. Fundraising expenses 0. Total expenses 1,439,047. Other professional fees: program service expenses 60,523. Management and general expenses 248,271. Fundraising expenses 0. Total expenses 308,794. Stipends: program service expenses 88,822. Management and general expenses 0. Fundraising expenses 0. Total expenses 88,822.”

“The audited financial statements for the fiscal year ended june 30, 2023 was not available at the time the original return was filed on may 15, 2024. The best available financial information was used to preapre the 2022 form 990. The organization is amending the form 990 based on the audited financials issued. Please see below the parts and lines updated in the amended return: part iii line 4a revenue part iii line 4b grant and revenue part viii line 1e and 1f part viii line 2a and 2c part ix line 8 column a and d part ix line 9 column a and d part ix line 11b column a, b and c part x line 3 part x line 4 part x line 10a and 10b part x line 27 part x line 32 part xi all lines schedule a part ii section a line 1 & line 5 schedule a part ii section c line 14 schedule d part vi”