Software Freedom Conservancy Inc.

“The Directors are sent the audit report the same business day that the auditors release it. The Finance Subcommittee then meets with the auditors to review the audit report as soon as possible. The Finance Subcommittee immediately files a report of that meeting by email to the full Board. Before SFC staff files the 990, a final draft is submitted to the Directors. The Directors review the 990 at that time, and can raise any urgent issues immediately with each other and staff by email or telephone. Formal approval of the 990 and audit report occurs at the next regular meeting of the Directors.”

“The Board of Directors formally adopted and consented to the Organization's conflict of interest, whistleblower, and document retention policy on 16 March 2012. The policies are available for public inspection and comment. The Organization's policy is to remind the Board annually that the conflict of interest policy is in effect and any written conflicts disclosures are collected annually by a Director and/or staff member. Volunteers who help the Organization select contractors are required to adhere to the conflict of interest policy.”

“All full-time employees (including any key employees or full-time compensated Officers are equally eligible for the same benefits package, which includes paid-time-off, 403(b) (including matching funds), medical, vision and dental benefits package. That benefits package, and changes thereto, are discussed and approved by the Board of Directors. Any employee serving on the Board of Directors or present at the meeting recuse themselves from that vote and the Board considers benefits package changes only in executive session without any employees present. Karen Sandler, the current President and Executive Director, negotiated her compensation package with outside Director and (at the time) Board Chairperson, Mark Galassi, when hired. That compensation package was then discussed and approved by the outside Directors. Changes to Sandler's compensation policy are made only with executive-session discussion by outside Directors. Sandler's salary increase in the 2017 tax year was again negotiated with Galassi and discussed in executive session by outside Directors. Sandler receives now and has always received the same benefits package as all other employees (described above), and receives COLAs using the same formula as other employees. Bradley M. Kuhn, Policy Fellow, is also an officer and director. His original compensation package (in 2010) was negotiated with Galassi and approved in executive session by the board, using data from Form 990s of similar organizations and other salary research data. Kuhn receives COLAs using using the same formula as other staff, since that time. Kuhn also receives the same benefits package (described above) as all other employees.”

“Organization's Form 990s, auditor reports, articles of incorporation & by-laws are available on their website at: https://sfconservancy.org/about/filings/ Other key policy documents are developed in public at: https://f.sfconservancy.org/Conservancy/policies”

“Rounding error”