Veterans of Foreign Wars Dept of Minnesota

“The Organization has members who are elected to membership upon the approval/acceptance by the existing membership.”

“The Organization's governing boys is elected by the members.”

“The decisions of the governing body are subject to a vote of approval by the members.”

“Upon completion, Form 990 is presented to the Organization's governing body for review. The governing body reviews Form 990 and the accompanying schedules. Upon agreement and acceptance of Form 990 and the accompanying schedules, an officer signs the return on behalf of the Organization and the return is filed by the applicable due date. If time constraints should not allow for the governing body to review Form 990 and the accompanying schedules before the return due date, an officer will review Form 990 and the accompanying schedules. Upon the officers agreement and acceptance of Form 990 and the accompanying schedules, the officer signs the return and it is filed by the applicable due date. Form 990 and the accompanying schedules are then presented to the governing body for their review and acceptance. Should the governing body have a difference with any aspect of the return as filed, an amended return would be prepared and filed.”

“The process for determining the compensation of the Organization's CEO includes a review, comparison, approval by the governing body, and substantiation of the deliberation and decison. The Organization's CEO position is currently a non-compensated position. For the compensation of the Organizaiton's CEO, the time requirements, responsibilities, and history/tradition of the position are taken into consideration by the governing body when determining whether the position warrants compensation. Officer positions usually are not compensated. If he position does warrant compensation, the level of pay is established after: reviewing the time requirements of the position; comparison to similar positions and the applicable compensation of other exempt organizations; and the review, discussion, and approval of the governing body. The entire process is documented in the contemporaneous minutes of the meeting(s) at which the compensation issue is taken under consideration.”

“The process for determing the compensation of the Organization's officers and key employees includes a review, comparison, approval by the governing body, and substantiation of the deliberation and decision. The Organization's officer positions are currently non-compensated. For officer and key employee compensation purposes, the time requirements, responsibilities, and history/tradition of the position are taken into consideration by the governing body when determining whether a position warrants compensation. If a position does warrant compensation, the level of pay is established after: reviewing the time requirements of the position; comparison to similar positions and the applicable compensation of other exempt organizations; and the review, discussion, and approval of the governing body. The entire process is documented in the contemporaneous minutes of the meeting(s) at which the compensation issue is taken under consideration.”

“The Organization's governing documents and financial statements are available for public review upon submission of a written request to the Organization's governing body. Upon the governing body's review and acceptance of the request, the governing body's designated individual will assemble the documents pertinent to the request and make them available, at the Organization's site, for the review of the party making the request. The Organization does not have a formal/written conflict of interest policy.”

“The salary of the gambling manager (Pt IX, Line 7) who is listed as an officer (Pt VII, Section A) is included in the direct expenses for gaming activities (Pt VIII, Line 9b).”

“Update/adjustment of asset valuations.”

“Bank Service Charges 45.”

“Bldg/Equip Maintenance 11284.”

“Cable 1690.”

“Credit Card Fees 6468.”

“Laundry/Cleaning 3906.”

“Licenses 1827.”

“Member Recognition 144.”

“Newsletter 243.”

“Office Supplies 252.”

“Patriotism-Patriot Pen Program 674.”

“Payroll Processing 2288.”

“Postage 229.”

“Property Taxes 9041.”

“Security 399.”

“Supplies 311.”

“Telephone/Internet 2440.”

“Utilities 19333.”