Greenroads Foundation DBA Sustainable Transport Council

“Committees do not have authority to act on behalf of the governing body or take action at committee meetings. Contemporaneous notes are recorded as needed.”

“Governing body was provided a copy of the 990 return prior to filing.”

“Organization monitors compliance with the conflict of interest policy by discussion and analysis during and between board meetings.”

“Executive evaluation was performed by the Board of Directors. Compensation for the executive and key employees is determined by comparison to local market for position responsibilities. The executive contract is maintained by the Board. Key employees are reviewed at least annually by management.”

“Governing documents available to public by website and upon request.”

“Please see Schedule O comments for the Header Line B and for Part XI Line 9. Amounts adjusted to correct revenue classifications by program.”

“Please see Schedule O comments for the Header Line B and for Part XI Line 9. $500 recoded from education program revenue Line 2b to event sponsorship contribution.”

“Correct amount for all other contributions was originally recorded on Line 1g.”

“This amount was removed and reported on Line 1f where it belongs. No non-cash contributions received in 2017.”

“Amounts adjusted to correct revenue classifications by program. $500 recoded from education program revenue Line 2b to event sponsorship contribution.”

“Loss on currency exchange rates reduced total program revenue collected and was originally reported as an expense on Part XI Line 24b. Amount was corrected. Please see Schedule O comments the Header Line B and for Part XI Line 9.”

“Summary amounts recomputed based on adjustments noted above.”

“In 2017, we converted to a new online bookkeeping software. In 2018, we performed an internal audit of the new software performance and identified errors in the financial records including underreporting of realized currency losses (reducing revenue collected). We also discovered errors in the revenue classifications reported in the 990 filing, errors in the reported international expenditures (reported as revenue) on Schedule F, and some electronic expenses had not been imported properly and recorded. Some expenses were not properly reported into the correct 990 categories according to IRS definitions, and we failed to include Schedule B. Additionally, we completed payout of a long-term liability for a license agreement for intellectual property in November 2017 from surplus funds, and corrected a legacy error regarding intangible assets (see Schedule O for further details). We appreciate the humbling lessons learned in this amended return.”

“Office relocation as at 1 January 2020. Form 8822-B sent 31 January 2020.”

“Office relocation as at 1 January 2020. Form 8822-B sent 31 January 2020.”

“Office relocation as at 1 January 2020. Form 8822-B sent 31 January 2020.”

“Please see Schedule O comments for the Header Line B, Part VIII Line 12 and Part IX Line 25. This summary amount was corrected according to comments herein.”

“Please see Schedule O comments for the Header Line B and Part VIII Line 12.”

“Please see Schedule O comments for the Header Line B and Part VIII Line 12.”

“Please see Schedule O comments for the Header Line B, Part VIII Line 11a and Part IX Line 24b.”

“Please see Schedule O comments for the Header Line B, Part VIII Line 12 and Part IX Line 25. This summary amount was corrected according to comments herein.”

“Please see Schedule O comment for Part IX, Line 10.”

“Please see Schedule O comment for the Header Line B.”

“Please see Schedule O comment for the Header Line B and all Part IX comments on Schedule O.”

“Summary amounts recomputed based on adjustments noted above.”

“Please see Schedule O comments for the Header Line B, Part XI Line 9 and Part X, Line 14.”

“Please see Schedule O comments for the Header Line B, and Part X, Line 17.”

“Please see Schedule O comments for the Header Line B and for Part XI Line 9. This summary amount was corrected according to comments herein.”

“Please see Schedule O comments for the Header Line B, Part VIII Line 2a and Part IX Line 25.”

“Please see Schedule O comments for the Header Line B, Part VIII Line 2b and Part IX Line 25.”

“Please see Schedule O comments for the Header Line B, Part VIII Line 1b and Part IX Line 25.”

“Please see Schedule O comments for the Header Line B, Part VIII Line 12 and Part IX Line 25.”

“Original filing left this line blank.”

“Original filing left this line blank.”

“Original filing left this line blank.”

“Original filing left this line blank.”

“Amounts adjusted to recategorize employer portion of taxes as employee portion from Line 10.”

“Amounts adjusted to correct missing data from electronic import of employee expense card.”

“Amounts adjusted to recategorize employer portion of taxes as employee portion to Line 7.”

“Trademark direct filing fees and legal expenses is a capitalized asset in accordance with board financial policy. Amount previously reported as legal fees expense was corrected to be reported as Part X Line 14 Intangible Assets.”

“Adjusted to include only costs for accounting services and software. Payroll contractors recorded as Other fees for services (non-employees) Line 11g.”

“Amounts adjusted to recategorize costs for accounting services in Line 11c and reallocate program service expenses to management and general expenses.”

“Recategorized conference and meeting expenses from Line 12 advertising and promotion to Line 19 conferences, conventions and meetings and added unimported records from missing employee expense card.”

“Recategorized software expenses from Line 13 office expenses to Line 14 information technology and added unimported records from missing employee expense card.”

“Adjusted to include costs for all software not related to accounting or payroll and website expenses moved to Line 11c.”

“Recategorized expenses originally reported that do not meeting IRS definition of occupancy expense. Now reported on Line 13 office expenses.”

“Recategorized conference and meeting expenses from Line 17 travel to Line 19 conferences, conventions and meetings.”

“Recategorized meeting expenses from Travel and advertising and added unimported records from missing employee expense card.”

“Portion of amount split and recategorized to Bank Fees on Line 24b.”

“Original amount overreported depreciation. See comments on Schedule D, Part VI, Line 1d.”

“Line 24b. Original amount was Realized Currency Losses, which was adjusted and moved to Part VIII Line 11a. New line Bank Fees split portion of amount originally reported as interest. Bank fees include online service fees and annual account fees and do not represent interest or financing charges (Line 20).”

“Summary amounts recomputed based on adjustments noted above.”

“Original filing overreported cash due to accounts payable payment not due or mailed.”

“Original filing underreported cash in savings due to expected accounts payable payment not yet posted or mailed.”

“See comments on Schedule D, Part VI, Line 1d and Part IX, Line 22.”

“Includes full value of trademark acquired through buyout of licensing agreement, assignment and legal fees for trademark. Represents corrective adjustment of prior intellectual property. See explanation Part XI, Line 9 and Part IX, Line 11b.”

“Summary amounts recomputed based on adjustments noted above.”

“Original filing underreported accounts payable at year end. Outstanding payments were not yet posted or mailed. See comments on Part X Lines 1 and 2.”

“Summary amounts recomputed based on adjustments noted above.”

“Summary amounts recomputed based on adjustments noted above.”

“Summary amounts recomputed based on adjustments noted above.”

“Summary amounts recomputed based on adjustments noted above.”

“Summary amounts recomputed based on adjustments noted above.”

“Please see Schedule O comments for the Header Line B, Part VIII Line 12 and Part IX Line 25. This summary amount was corrected according to comments herein.”

“Please see Schedule O comments for the Header Line B, Part IX Line 25. This summary amount was corrected according to comments herein.”

“Summary amounts recomputed based on adjustments noted above.”

“Prior year report overreported cash account starting balance (typo). Rounding adjustment $1.”

“Greenroads had an Intangible Asset incorrectly added to the books journal entry (not purchase) through increasing Assets and increasing Net Assets. The intangible asset represented the value of volunteer time to create the intellectual property licensed in 2011 and officially acquired in November 2017. Under advice of a CPA and attorney, Greenroads determined that the intangible asset of volunteer time was in fact not an asset and should not have been recorded as an asset. Greenroads removed the Intangible Asset the same way it was added to the books via Line 9.”

“Summary amounts recomputed based on adjustments noted above.”

“This form was missing with the original filing.”