Saving Moses

“Chair/President, Sarah Bowling & Vice President, Reece Bowling - Family relationship”

“Form 990 is prepared by an independent CPA firm and reviewed by the organization's Director of Operations. The reviewed Form 990 is then reviewed by the organization's board of directors before being filed with the IRS.”

“The organization requires the board of directors and officers to complete a conflict of interest disclosure statement annually. The director of operations reviews the signed conflict of interest statements and enforces compliance with the policy. Should any conflict of interest present itself, the interested party would excuse themselves from the decision making process.”

“The compensation for the President and the Director of Operations is determined by an independent compensation committee that uses salary surveys for comparability data. The process and decisions made are documented in the board minutes.”

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

“Saving Moses leased employees from an unrelated organization during the fiscal year. W-2s for these individuals were filed directly by their employer, not by Saving Moses. Compensation listed in the columns D and F represent reimbursement payments for these leased employees that Saving Moses paid to their employer.”

“Saving Moses leased employees from an unrelated organization during the fiscal year. W-2s for these individuals were filed directly by their employer, not by Saving Moses. Salary expenses listed in the Functional Expense Report on Form 990, Part IX, lines 5, 7, 9, and 10 represent reimbursement payments for these leased employees that Saving Moses paid to their employer.”

“In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 12/31/2018. To date, Form 990 and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $657,975 Line 29 - Net assets with donor restrictions 157 ________ Total net assets $658,132”

“The executive members of the board are responsible for oversight of the audit process and selection of the independent accounting firm used. This process has not changed from the prior year.”