Oregon Association of Relief Nurseries

“Oregon association of relief nurseries has one class of members.”

“The members of oregon association of relief nurseries elect the board of directors.”

“The members vote exclusively on three issues: the election of directors, any increase of membership dues, and any amendment of the bylaws.”

“The form 990 is prepared by an independent cpa firm. The return is reviewed by the board chair and treasurer and then distributed to the entire board prior to filing with the irs.”

“The executive director distributes conflict of interest policies annually to board members. Board members are required to confirm their compliance by signing the policy.”

“The compensation of the executive director and other positions were determined by surveying similar positions at nonprofit associations throughout oregon. The compensation was reviewed and approved by the members of the board of directors.”

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

“Consultant: program service expenses 39,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 39,500. Payroll services: program service expenses 0. Management and general expenses 1,904. Fundraising expenses 0. Total expenses 1,904. Contract services: program service expenses 110,071. Management and general expenses 1,050. Fundraising expenses 0. Total expenses 111,121.”

“The organization has changed its method of accounting from modified cash to accrual. The organization has never adopted an accounting method for an item of income or deduction from an unrelated trade or business. The organization does not have an unrelated trade or business. Therefore, the procedures applicable to requests for accounting method changes (i.e., form 3115) are not applicable.”