Humane Education Advocates Reaching Teachers (Heart)

“Humane education advocates reaching teachers has its form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. Once the return is submitted by the accountants it is reviewed by the board chair and the audit committee. The audit committee has a telephone conference call to discuss and approve the return. Form 990 is then sent to the full board for their review. Any comments are then grouped, summarized and provided to the outside accountants. Each issue is documented and addressed until the return is finalized and approved for filing.”

“Board members and officers of heart are required to conduct all the affairs of heart in the best interests of heart to avoid the appearance of a conflict between their personal interests and the interests of heart and to ensure that they do not benefit personally from their position as a trustee or officer. This obligation also requires that the board of directors be fully informed regarding transactions and arrangements into which heart enters and with respect to which officers may have an interest. To ensure fairness in the board's decision-making processes and to protect heart's interests when it is contemplating entering into a transaction or arrangement that might benefit the private interest of any of its trustees of officers, the board of directors has adopted a conflicts of interest policy. Each director and officer shall annually sign a statement which affirms that such person: (a) has received a copy of the conflicts of interest policy, (b) has read and understood this policy, and (c) has agreed to comply with this policy. Upon the first knowledge by an interested person that the board or a committee thereof is considering a transaction or arrangement with an entity or individual with which the interested person has an interest, the interested person must disclose the existence and nature of his or her interest to the board or the committee of the board considering the proposed transaction or arrangement. After disclosure of the interest, the interested person may not participate in consideration of the proposed transaction or arrangement, shall not vote on such transaction or arrangement, and shall not be present for the consideration of or vote on such transaction unless the board or committee requests information or interpretation from the interested person. The board or committee shall then determine, by a vote sufficient for such purpose without counting the vote of any interested person, whether the transaction or arrangement is in heart's best interests and is fair and reasonable to heart and shall make a decision whether to enter into the transaction or arrangement in accordance with such determination. In determining whether the transaction or arrangement is in heart's best interest, heart shall review available information regarding the cost or benefit of comparable transactions or arrangements, if any. Interested directors may be counted in determining the presence of a quorum at a meeting which authorizes such a transaction or arrangement. The minutes of the board or the committee considering the interest of an interested person shall contain: - the names of the interest person(s) who disclosed or otherwise were found to have an interest, - the nature of the interest, - a record of any determination as to whether a transaction or arrangement was in the best interest of and fair and reasonable to heart, notwithstanding the interest, and the specific reasons supporting such determination, and - the names of the persons who were present for the discussions on the transaction or arrangement and a record of any votes taken in connection therewith.”

“Before the annual board meeting, the board chair calls a meeting of the executive compensation committee to make recommendations on salary and bonus awards for the staff with particular emphasis on meena alagappan, executive director and other top management, including most recently claire sterling, coo. The committee reviews comparability data and other relevant information, including typically the nonprofit compensation report published by guidestar for comparable pay levels. The recommendations from the committee are then presented to the board in executive session at the annual board meeting. The process is documented in confidential minutes of the executive session meeting. The most recent year in which this process was undertaken was 2024.”

“The organization makes its form 990 available for public inspection as required under section 6104 of the internal revenue code. The form 990 is posted on guidestar.org and other similar types of websites. In addition, the financial statements, conflict of interest policy, articles of incorporation and by-laws are also available upon written request or by calling the organization directly.”

“Heart is a nonprofit with a mission to develop a generation of compassionate youth who create positive change for animals, people and the natural world. Our vision is that we will move toward a future when all students have access to education that fosters compassion and promotes social responsibility toward all living beings and the natural world. Heart will provide a leadership role to enable the inclusion of humane education into school curricula and activities.”

“Consulting fees: program service expenses 26,942. Management and general expenses 0. Fundraising expenses 12,678. Total expenses 39,620. Payroll processing: program service expenses 1,525. Management and general expenses 0. Fundraising expenses 718. Total expenses 2,243.”

“The audit committee is responsible for the oversight of the audit of its financial statements and selection of its independent auditor. There has been no change in the process from the prior year.”

“Humane education advocates reaching teachers also conducts business using the following d/b/a's: (1)heart (2)animals awakening compassion in youth”