Civic Intelligence

Court Appointed Special Advocates

EIN 34-2033022 • 501(c)3 • Bridgeton, NJ

Profile

To create brighter futures for youth in foster care by training volunteer advocates to speak up for their best interests in court. Casa's dedicated team of trustees, employees and volunteers work together to ensure that abused and neglected children are placed in safe and permanent homes, achieve stability and can thrive.

PO Box 9Bridgeton, NJ 08302

wespeakupforchildren.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

75th percentile

0.41x

Higher debt load relative to assets than 75% of similar nonprofits.

NTEE I • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

83rd percentile

0.35x

Higher debt load relative to revenue than 83% of similar nonprofits.

NTEE I • $500k-$1M nonprofits • Source year 2023

Net Margin

30th percentile

-2.8%

Higher net margin than 30% of similar nonprofits.

NTEE I • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

64th percentile

$79,318

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

NTEE I • $500k-$1M nonprofits • Source year 2023

Asset Growth

45th percentile

6.4%

Faster asset growth than 45% of similar nonprofits.

NTEE I • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

20th percentile

-9.4%

Faster revenue growth than 20% of similar nonprofits.

NTEE I • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$717,544

Up $43,205 (+6.4%) from 2022

Liabilities

Up

$293,438

Up $66,526 (+29%) from 2022

Net Assets

Down

$424,106

Down $23,321 (-5.2%) from 2022

Revenue

Down

$827,371

Down $86,026 (-9.4%) from 2022

Expenses

Down

$850,522

Down $158,681 (-16%) from 2022

Net Income

Up

-$23,151

Up $72,655 (+76%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2014: $142,734Liabilities 2014: $23,027Net Assets 2014: $119,7072014Assets 2016: $173,816Liabilities 2016: $67,357Net Assets 2016: $106,4592016Assets 2017: $298,463Liabilities 2017: $218,581Net Assets 2017: $79,8822017Assets 2018: $239,668Liabilities 2018: $142,286Net Assets 2018: $97,3822018Assets 2019: $247,169Liabilities 2019: $199,402Net Assets 2019: $47,7672019Assets 2020: $804,455Liabilities 2020: $361,466Net Assets 2020: $442,9892020Assets 2021: $801,529Liabilities 2021: $258,296Net Assets 2021: $543,2332021Assets 2022: $674,339Liabilities 2022: $226,912Net Assets 2022: $447,4272022Assets 2023: $717,544Liabilities 2023: $293,438Net Assets 2023: $424,1062023

Highlighted filing

2023

Assets$717,544
Liabilities$293,438
Net Assets$424,106

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2014: $852,255Expenses 2014: $799,401Net Income 2014: $52,8542014Revenue 2016: $831,404Expenses 2016: $826,661Net Income 2016: $4,7432016Revenue 2017: $687,231Expenses 2017: $713,808Net Income 2017: -$26,5772017Revenue 2018: $925,744Expenses 2018: $898,968Net Income 2018: $26,7762018Revenue 2019: $1,054,220Expenses 2019: $1,103,834Net Income 2019: -$49,6142019Revenue 2020: $1,554,697Expenses 2020: $1,327,115Net Income 2020: $227,5822020Revenue 2021: $1,661,078Expenses 2021: $1,560,834Net Income 2021: $100,2442021Revenue 2022: $913,397Expenses 2022: $1,009,203Net Income 2022: -$95,8062022Revenue 2023: $827,371Expenses 2023: $850,522Net Income 2023: -$23,1512023

Highlighted filing

2023

Revenue$827,371
Expenses$850,522
Net Income-$23,151

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Jul 11, 2024
Return Version
2022v5.0
Gross Receipts
$827,371
Mission and Program Overview

Mission

Train volunteers to act as advocates on behalf of abused adn neglected children in the family court system. The purpose is to achieve permanent home placement for these children.

To create brighter futures for youth in foster care by training volunteer advocates to speak up for their best interests in court. Casa's dedicated team of trustees, employees and volunteers work together to ensure that abused and neglected children are placed in safe and permanent homes, achieve stability and can thrive.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$447,427$424,106▼ $23,321
Investments Other Securities$393,299$393,124▼ $175
Pledges and Grants Receivable$121,225$155,155▲ $33,930
Cash and Non-Interest-Bearing Accounts$120,910$134,081▲ $13,171
Land, Buildings, and Equipment, Net$8,386$5,319▼ $3,067
Prepaid Expenses and Deferred Charges$654--
Total Assets$674,339$717,544▲ $43,205
Other Assets Total$29,865$29,865→ $0
Liabilities
Other Liabilities$150,000$150,000→ $0
Unsecured Notes Loans Payable-$81,000-
Accounts Payable and Accrued Expenses$76,912$62,438▼ $14,474
Total Liabilities$226,912$293,438▲ $66,526
Net Assets / Fund Balance
Total Net Assets Fund Balance$447,427$424,106▼ $23,321
Total Liabilities and Net Assets / Fund Balance$674,339$717,544▲ $43,205

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,319$73,691$79,010
Closely Held Equity Interests$393,124--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa HelmbrechtExecutive DiPT$79,318$79,318

Board Members and Trustees

NameTitle
Arthur HornPresident
Carolyn KingTrustee
Christine McgowenTrustee
Jenna HarveyTrustee
Judy KoslickTrustee
Kay DelpTrustee
Mary HadleyTrustee
James SampsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$827,356
Program Service Revenue
$0
Investment Income
$15
Other Revenue
$0
All Other Contributions
$39,940
Change in Net Assets
$-23,151

Audited Revenue Reconciliation

Revenue per Audited Statements
$827,371
Total Revenue per Audited Statements
$827,371
Total Revenue per Form 990
$827,371
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$737,418
Other Expenses$113,104
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$493,069$87,012-$580,081
Current Officers, Directors, Trustees, and Key Employees$67,420$11,898-$79,318
Payroll Taxes$66,316$11,703-$78,019
Fees for Services Accounting$15,450$9,850-$25,300
Occupancy$21,000$1,770-$22,770
Office Expenses$11,110$2,817-$13,927
Interest-$12,309-$12,309
Insurance$3,801$4,182-$7,983
Advertising$4,604$812-$5,416
Fees for Services Other$2,870$622-$3,492
Depreciation Depletion-$3,066-$3,066
Travel$2,467--$2,467
Conferences and Meetings$1,782--$1,782
All Other Expenses$1,049$186-$1,235
Other Expenses$711$126-$837
Total Functional Expenses$702,199$148,323$0$850,522

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$850,522
Total Expenses per Audited Statements$850,522
Total Expenses per Form 990$850,522
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Cara ZoppinaSee Part VSt Loan ReceiptsNo$295,861
Christian OberlySee Part VSt Loan RepaymentsNo$214,861
Katherine HalpinSee Part VRent ExpenseNo$21,000
Beatriz Morales-ramosSee Part VOperating ExpensesNo$771
Jennifer HendersonEmployeeContributionNo$500
-EmployeeExp. ReimbursementNo$346
-EmployeeExp. ReimbursementNo$334
-EmployeeExp. ReimbursementNo$323
Michele MusickEmployeeExp. ReimbursementNo$177
-EmployeeExp. ReimbursementNo$41
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$150,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Casa of cgs, inc. Has no members and is managed by the board of trustees. The board of trustees have full authority and legal responsbility for the management, operation and financial viability of the organization. The review and monitoring of the program's financial management is delegated to the board of trustees.

Form 990, Page 6, Part VI, Line 7A

The initial board of trustees consisted of those trustees name in the articles of incorporation. Candidates for trustee shall be presented to the board at each annual meeting. A trustee so elected by the board shall hold office for a period of three (3) years, and they may review that commitment ongoing. Unless otherwise provided in the articles of incorporation, any trustee not filled at the annual meeting and any vacancy, however caused, occuring in the board of trustees may be filled by the affirmative vote of the majority of the board of trustees present at a meeting at which a quorum is present. Any trustee to be filled by reason of an increase in the number of trustees shall be filled by election at the annual meeting or at a special meeting called for that purpose. Each trustee elected to fill a vacancy shall hold office for the term for which the trustee is elected and qualified and until a successor is duly elected and qualified. No trustee may serve for more than four (4) consecutive three (3) year terms, unless the trustee was elected to fill an unexpired term. Trustees servicing twelve (12) consecutive years are elegible for nomination after one (1) year off of the board.

Form 990, Page 6, Part VI, Line 7B

The business and affairs of the corporation shall be managed by or under the direction of the board, who may exercise all of the powers of the corporation except as otherwise provided by law, the articles of incorporation or the bylaws. Specifically, the board has responsbility for the following: 1) taking all necessary steps to assure the achievement of the purposes and objectives of the organization; 2) hiring, annually evaluating, and dismissing the executive director of the organization; 3) developing, adopting and periodically updating the organization's policies for financial management practices, including a system to assure accountability for corporate resources and approving the annual budget; 4) reviewing the selection of the organization's independent auditor and officially acceopting the annual audit report; 5) approving the annual budget of the organization; 6) evaluating the organization's activities, including fundraising, grants, productivity and achievement of objectives; 7) assuring that the organization activities are conducted in compliance with applicable federal, state and local laws; and 8) no individual trustee shall act for the board of trustees, except as may be specifically authorized by the board.

Form 990, Page 6, Part VI, Line 11B

At the end of the year, an outside cpa prepares the annual form 990: return for the organization's exemption from income tax. The form 990 return is then presented to the executive director, board president and treasurer for their review and approval. The cpa will then file the return with the internal revenue service.

Form 990, Page 6, Part VI, Line 12C

The organization holds and enforces a conflict of interest and disclosure policy, which is distributed to each trustee, officer, employee, consultant and/or agent and shall certify in writing to the president of the board that he or she has reviewed and complied with such policy. The purpose of the policy is to prevent conflicts of interests inteferring with the organization's decision making process such that it is no longer representative of or in the best interest of the organization, or in accordance with the organization's bylaws. In the absence of such policy, the provisions of the organization's bylaws and applicable law shall control.

Form 990, Page 6, Part VI, Line 15A

The board of trustees is responsible for hiring the executive director and will determine the compensation for the positions. Any salary received by the executive director shall be reasonable, given in return for services actually rendered to or for the corporation and consistent with applicable law governing tax-exempt organizations and applicable corporate policies, including any conflict of interest policy.

Form 990, Page 6, Part VI, Line 15B

No officer or trustee by virtue of his or her office shall be entitled to receive any salary or compensation other than the reimbursement of monies expended on behalf of the organization and reasonable expensess incurred in attending a regular or special meeting of the board of trusttes and then, only as may be approved by the board of trustees from time-to-time. Nothing herein shall be construed to prevent an officer or trustee from receiving reasonable compensation appropriate for the value of the services performed for the organization in a capacity other than as a trustee, provided that all policies and procedures regarding board conflicts of interest and applicable procurement standards have been followed.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request and a copy of the form 990 can be obtained via the irs website.

Filing and Contact Details

Filer

Filer Name
Court Appointed Special Advocates
EIN
34-2033022
Phone
8565210734
Address
PO BOX 9, BRIDGETON, NJ 08302

Signing Officer

Name
Melissa Helmbrecht
Title
Executive Director
Phone
8565210734
Signed
2024-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Helmbrecht
Formed
2005
Legal Domicile
Nj
Voting Board Members
8
Independent Board Members
8
Employees
16
Volunteers
86

Preparer

Firm
Martini & Martini CPA P a
Address
1135 E CHESTNUT AVE, VINELAND, NJ 08360
Preparer
David J Macalino
Phone
8566918934
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To create brighter futures for youth in foster care by training volunteer advocates to speak up for their best interests in court. Casa's dedicated team of trustees, employees and volunteers work together to ensure that abused and neglected children are placed in safe and permanent homes, achieve stability and can thrive.

Form 990, Page 1, Part I, Line 6

Volunteers are essential to the success of casa of cgs, inc. And services entail phone calls to professionals involved in the lives of the children, in person visits with child and foster families, attending meetings or court and investigation into best services available for the child, among others.

Form 990, Page 2, Part III, Line 4D

N/A

Form 990, Part XI, Line 9

ROUNDING 5

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IRS990/MissionDesc0TO CREATE BRIGHTER FUTURES FOR YOUTH IN FOSTER CARE BY TRAINING VOLUNTEER ADVOCATES TO SPEAK UP FOR THEIR BEST INTERESTS IN COURT. CASA'S DEDICATED TEAM OF TRUSTEES, EMPLOYEES AND VOLUNTEERS WORK TOGETHER TO ENSURE THAT ABUSED AND NEGLECTED CHILDREN ARE PLACED IN SAFE AND PERMANENT HOMES, ACHIEVE STABILITY AND CAN THRIVE.
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0UNITED ADVOCACY GROUP INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1VENTURES IN ADVOCACY INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt2HOPELOFT INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt3HOPELOFT INC
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine2Txt1VENTURES IN ADVOCACY INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine2Txt2HOPELOFT INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine2Txt3HOPELOFT INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0KATHERINE HALPIN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1BEATRIZ MORALES-RAMOS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2CARA ZOPPINA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm3CHRISTIAN OBERLY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm4JENNIFER HENDERSON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm5MICHELE MUSICK
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SEE PART V
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1SEE PART V
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2SEE PART V
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt3SEE PART V
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT EXPENSE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1OPERATING EXPENSES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2ST LOAN RECEIPTS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3ST LOAN REPAYMENTS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc4CONTRIBUTION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc5EXP. REIMBURSEMENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc6EXP. REIMBURSEMENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc7EXP. REIMBURSEMENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc8EXP. REIMBURSEMENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc9EXP. REIMBURSEMENT
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0UNITED ADVOCACY GROUP, INC.: COMMON EQUITY INVESTMENT (33.33%) IN VENTURES IN ADVOCACY, INC., WHICH IS THE HOLDING COMPANY FOR CENTURY BAKERY IN BRIDGETON, NJ. VENTURES IN ADVOCACY, INC.: HOLDING COMPANY FOR CENTURY BAKERY COMPRISED OF UNITED ADVOCACY GROUP, INC., CASA OF CGS, INC. AND REVIVE SOUTH JERSEY. HOPELOFT, INC.: COMMON MANAGEMENT STRUCTURE AND EXECUTIVE DIRECTOR.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO CREATE BRIGHTER FUTURES FOR YOUTH IN FOSTER CARE BY TRAINING VOLUNTEER ADVOCATES TO SPEAK UP FOR THEIR BEST INTERESTS IN COURT. CASA'S DEDICATED TEAM OF TRUSTEES, EMPLOYEES AND VOLUNTEERS WORK TOGETHER TO ENSURE THAT ABUSED AND NEGLECTED CHILDREN ARE PLACED IN SAFE AND PERMANENT HOMES, ACHIEVE STABILITY AND CAN THRIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS ARE ESSENTIAL TO THE SUCCESS OF CASA OF CGS, INC. AND SERVICES ENTAIL PHONE CALLS TO PROFESSIONALS INVOLVED IN THE LIVES OF THE CHILDREN, IN PERSON VISITS WITH CHILD AND FOSTER FAMILIES, ATTENDING MEETINGS OR COURT AND INVESTIGATION INTO BEST SERVICES AVAILABLE FOR THE CHILD, AMONG OTHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CASA OF CGS, INC. HAS NO MEMBERS AND IS MANAGED BY THE BOARD OF TRUSTEES. THE BOARD OF TRUSTEES HAVE FULL AUTHORITY AND LEGAL RESPONSBILITY FOR THE MANAGEMENT, OPERATION AND FINANCIAL VIABILITY OF THE ORGANIZATION. THE REVIEW AND MONITORING OF THE PROGRAM'S FINANCIAL MANAGEMENT IS DELEGATED TO THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE INITIAL BOARD OF TRUSTEES CONSISTED OF THOSE TRUSTEES NAME IN THE ARTICLES OF INCORPORATION. CANDIDATES FOR TRUSTEE SHALL BE PRESENTED TO THE BOARD AT EACH ANNUAL MEETING. A TRUSTEE SO ELECTED BY THE BOARD SHALL HOLD OFFICE FOR A PERIOD OF THREE (3) YEARS, AND THEY MAY REVIEW THAT COMMITMENT ONGOING. UNLESS OTHERWISE PROVIDED IN THE ARTICLES OF INCORPORATION, ANY TRUSTEE NOT FILLED AT THE ANNUAL MEETING AND ANY VACANCY, HOWEVER CAUSED, OCCURING IN THE BOARD OF TRUSTEES MAY BE FILLED BY THE AFFIRMATIVE VOTE OF THE MAJORITY OF THE BOARD OF TRUSTEES PRESENT AT A MEETING AT WHICH A QUORUM IS PRESENT. ANY TRUSTEE TO BE FILLED BY REASON OF AN INCREASE IN THE NUMBER OF TRUSTEES SHALL BE FILLED BY ELECTION AT THE ANNUAL MEETING OR AT A SPECIAL MEETING CALLED FOR THAT PURPOSE. EACH TRUSTEE ELECTED TO FILL A VACANCY SHALL HOLD OFFICE FOR THE TERM FOR WHICH THE TRUSTEE IS ELECTED AND QUALIFIED AND UNTIL A SUCCESSOR IS DULY ELECTED AND QUALIFIED. NO TRUSTEE MAY SERVE FOR MORE THAN FOUR (4) CONSECUTIVE THREE (3) YEAR TERMS, UNLESS THE TRUSTEE WAS ELECTED TO FILL AN UNEXPIRED TERM. TRUSTEES SERVICING TWELVE (12) CONSECUTIVE YEARS ARE ELEGIBLE FOR NOMINATION AFTER ONE (1) YEAR OFF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BUSINESS AND AFFAIRS OF THE CORPORATION SHALL BE MANAGED BY OR UNDER THE DIRECTION OF THE BOARD, WHO MAY EXERCISE ALL OF THE POWERS OF THE CORPORATION EXCEPT AS OTHERWISE PROVIDED BY LAW, THE ARTICLES OF INCORPORATION OR THE BYLAWS. SPECIFICALLY, THE BOARD HAS RESPONSBILITY FOR THE FOLLOWING: 1) TAKING ALL NECESSARY STEPS TO ASSURE THE ACHIEVEMENT OF THE PURPOSES AND OBJECTIVES OF THE ORGANIZATION; 2) HIRING, ANNUALLY EVALUATING, AND DISMISSING THE EXECUTIVE DIRECTOR OF THE ORGANIZATION; 3) DEVELOPING, ADOPTING AND PERIODICALLY UPDATING THE ORGANIZATION'S POLICIES FOR FINANCIAL MANAGEMENT PRACTICES, INCLUDING A SYSTEM TO ASSURE ACCOUNTABILITY FOR CORPORATE RESOURCES AND APPROVING THE ANNUAL BUDGET; 4) REVIEWING THE SELECTION OF THE ORGANIZATION'S INDEPENDENT AUDITOR AND OFFICIALLY ACCEOPTING THE ANNUAL AUDIT REPORT; 5) APPROVING THE ANNUAL BUDGET OF THE ORGANIZATION; 6) EVALUATING THE ORGANIZATION'S ACTIVITIES, INCLUDING FUNDRAISING, GRANTS, PRODUCTIVITY AND ACHIEVEMENT OF OBJECTIVES; 7) ASSURING THAT THE ORGANIZATION ACTIVITIES ARE CONDUCTED IN COMPLIANCE WITH APPLICABLE FEDERAL, STATE AND LOCAL LAWS; AND 8) NO INDIVIDUAL TRUSTEE SHALL ACT FOR THE BOARD OF TRUSTEES, EXCEPT AS MAY BE SPECIFICALLY AUTHORIZED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AT THE END OF THE YEAR, AN OUTSIDE CPA PREPARES THE ANNUAL FORM 990: RETURN FOR THE ORGANIZATION'S EXEMPTION FROM INCOME TAX. THE FORM 990 RETURN IS THEN PRESENTED TO THE EXECUTIVE DIRECTOR, BOARD PRESIDENT AND TREASURER FOR THEIR REVIEW AND APPROVAL. THE CPA WILL THEN FILE THE RETURN WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION HOLDS AND ENFORCES A CONFLICT OF INTEREST AND DISCLOSURE POLICY, WHICH IS DISTRIBUTED TO EACH TRUSTEE, OFFICER, EMPLOYEE, CONSULTANT AND/OR AGENT AND SHALL CERTIFY IN WRITING TO THE PRESIDENT OF THE BOARD THAT HE OR SHE HAS REVIEWED AND COMPLIED WITH SUCH POLICY. THE PURPOSE OF THE POLICY IS TO PREVENT CONFLICTS OF INTERESTS INTEFERRING WITH THE ORGANIZATION'S DECISION MAKING PROCESS SUCH THAT IT IS NO LONGER REPRESENTATIVE OF OR IN THE BEST INTEREST OF THE ORGANIZATION, OR IN ACCORDANCE WITH THE ORGANIZATION'S BYLAWS. IN THE ABSENCE OF SUCH POLICY, THE PROVISIONS OF THE ORGANIZATION'S BYLAWS AND APPLICABLE LAW SHALL CONTROL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE BOARD OF TRUSTEES IS RESPONSIBLE FOR HIRING THE EXECUTIVE DIRECTOR AND WILL DETERMINE THE COMPENSATION FOR THE POSITIONS. ANY SALARY RECEIVED BY THE EXECUTIVE DIRECTOR SHALL BE REASONABLE, GIVEN IN RETURN FOR SERVICES ACTUALLY RENDERED TO OR FOR THE CORPORATION AND CONSISTENT WITH APPLICABLE LAW GOVERNING TAX-EXEMPT ORGANIZATIONS AND APPLICABLE CORPORATE POLICIES, INCLUDING ANY CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9NO OFFICER OR TRUSTEE BY VIRTUE OF HIS OR HER OFFICE SHALL BE ENTITLED TO RECEIVE ANY SALARY OR COMPENSATION OTHER THAN THE REIMBURSEMENT OF MONIES EXPENDED ON BEHALF OF THE ORGANIZATION AND REASONABLE EXPENSESS INCURRED IN ATTENDING A REGULAR OR SPECIAL MEETING OF THE BOARD OF TRUSTTES AND THEN, ONLY AS MAY BE APPROVED BY THE BOARD OF TRUSTEES FROM TIME-TO-TIME. NOTHING HEREIN SHALL BE CONSTRUED TO PREVENT AN OFFICER OR TRUSTEE FROM RECEIVING REASONABLE COMPENSATION APPROPRIATE FOR THE VALUE OF THE SERVICES PERFORMED FOR THE ORGANIZATION IN A CAPACITY OTHER THAN AS A TRUSTEE, PROVIDED THAT ALL POLICIES AND PROCEDURES REGARDING BOARD CONFLICTS OF INTEREST AND APPLICABLE PROCUREMENT STANDARDS HAVE BEEN FOLLOWED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND A COPY OF THE FORM 990 CAN BE OBTAINED VIA THE IRS WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11ROUNDING 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11FORM 990, PART XI, LINE 9
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