Ndoto

“Form 990, Part VI, Section B, Line 11b This Form 990 is prepared annually by the chief financial officer, then reviewed carefully with the bookkeeper and the Executive Director. Once it has been completed, it is distributed to the Ndoto Board of Directors, who review it and approve it by vote prior to its submission to the IRS.”

“Form 990, Part VI, Section B, Line 12c The voting and non-voting members of the Board of Directors, including officers and key employees of the organization, are required annually to sign a statement indicating that they are aware of no conflict of interest arising within the past 12 months and that if any conflict of interest arises in the next 12 months, they will immediately disclose any such activity and seek to end the conflict. The statement also includes a form asking them to disclose specifically any business transactions with Ndoto, indebtedness to Ndoto, personal benefits received from Ndoto, legal proceedings involving Ndoto, and family or business relationships with other officers or directors. The Chair of the Board shall determine whether an unacceptable conflict of interest exists and arrange with the party to cease any inappropriate activity. If the Chair has potential conflict of interest, the Vice Chair and the Secretary shall determine if the unacceptable conflict exists and arrange for it to cease. Unsettled matters shall be reported to the Board for appropriate action. Any inappropriate activity must cease or their position must be vacated. Any violations of the conflict of interest policy must be documented prior to any transaction. A transaction may be taken when a conflict of interest exists if: (a) the officer or staff of Ndoto is excluded from the discussions and approval, (b) a competitive bid or valuation exists, and (c) the Board of Directors determines that the transaction is in the best interests of Ndoto.”

“Form 990, Part VI, Section B, Line 15 The Executive Director is responsible for setting the salaries of all employees at Ndoto. The Executive Director will consider the education, experience, value added, and performance of the employee in setting salaries. In evaluating the value added by the employee, the Executive Director will consider to what extent the organization needs the services to be offered and the size of the employee's responsibility. Special qualifications of the employee may be taken into account. Employee salaries must be considered in relation to the salaries of other employees at Ndoto, as well as regularly considered in relation to the salaries of comparable positions at comparable charitable organizations. In offering raises, the Executive Director shall evaluate employees and give the employee feedback about their performance. Raises beyond a cost-of-living increase may be offered based on the following qualifications: high-quality performance, expansion of responsibility, or expansion of capacity including new education. In evaluating raises, the Executive Director will consider cost of living as well as a comparative compensation guide. The Executive Director is not obligated to offer any raise or cost-of-living adjustment to employees. The initial salaries of all employees are documented in the employment agreement, and future adjustment to salaries is documented on a standard form that provides a rationale and is signed by the Executive Director and the employee. In evaluating the compensation of the Executive Director, the Board will be led by Christian ethics to address compensation issues and establish an appropriate compensation level. General factors to be considered in establishing adequate compensation include: commitment, education, experience, responsibility, and performance. Appropriate non-profit organization compensation data is identified and utilized to help ensure alignment with similar positions in similar non-profit organizations. The desired end product of any compensation calculation and decision will be an appropriate and adequate level of total compensation, not the size of any year-to-year change. The initial salary and process for determining the salary is documented by the Board of Directors and the salary is documented in the employment agreement. Any future adjustments to salary are documented by decision-making process using the same standard form as the employees, signed by the Board Chair. This process is followed annually in December when the compensation of the Executive Director is set.”

“Form 990, Part VI, Section C, Line 19 Ndoto makes all governing documents available upon request to any individual. Electronic copies are maintained and available in electronic or hardcopy format upon request. Its conflict of interest policy is also available in electronic or hardcopy format upon request. Its financial statements are hosted on Ndoto's website, GuideStar, and are available in hardcopy or electronic format upon request. Organizational documents filed with the State and Federal government are also available on the Ndoto website along with annual reports.”