Global Gratitude Alliance

“The organization's Treasurer is the spouse of the Executive Director. Both individuals were selected based on qualifications, experience, and capacity to contribute to the organization's mission. The relationship is fully disclosed to the Board of Directors, and both individuals recuse themselves from any discussions or decisions related to the Executive Director's compensation or performance evaluation.”

“A complete copy of Form 990 was provided to all members of the governing body prior to filing.”

“The organization monitors and enforces compliance with its conflict of interest policy by requiring annual written conflict disclosure forms from all officers, directors, and key personnel. Board members are required to update disclosures if new potential conflicts arise. Any disclosed conflicts are reviewed by the Board Chair, and affected individuals recuse themselves from related discussions and decisions. Conflicts and recusals are documented in board meeting minutes.”

“The Board of Directors establishes the compensation of the Executive Director using a process that includes review and approval by independent board members, comparison to compensation data from similarly sized nonprofit organizations, and contemporaneous documentation of the deliberation and decision-making process in the board minutes. Compensation for other officers and key employees, including the Treasurer and program leadership roles, is set using a similar process and reviewed periodically for fairness and market alignment. The Executive Director's compensation was most recently reviewed in 2023, and compensation for other officers and key employees was last reviewed in 2023.”

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. In addition, the Form 990 is posted on the organization's website, and copies of the governing documents and financial statements are available by contacting the organization by email or mail at its principal address.”

“The organization is filing an amended Form 990 to correct the timing of revenue reported for several grants. After a year-end financial review, the organization determined that certain grant amounts were originally reported in the incorrect year because the grants include conditional or time-based provisions affecting when revenue should be recognized. The amended return adjusts the revenue to reflect the proper timing under applicable accounting rules and IRS Form 990 instructions. Several minor corrections related to timing differences (each under $500) were also made. These changes affect only the financial sections of the return and do not impact program activities, governance, or public charity status.”