Case Action Fund

“Executive Director Brendan Walsh is related to Board Secretary Rachel Sulkes per IRS definition of familial relationship.”

“The Treasurer of the organization distributes a pdf copy of the 990 to all board members for review and comment prior to the return being filed.”

“At each board and committee meeting, if there is a discussion of selecting or engaging a vendor or service provider, all in attendance are asked to recuse themselves from this discussion if there could be a perceived conflict. Annually, the organization reviews and discusses the conflict of interest policy and requests that each board member list and acknowledge any known conflicts.”

“The organization will provide in a timely manner, copies of all governing documents including its conflict of interest policies and financial statements when requested in writing or in person.”

“The Executive Director is paid by an unrelated third party of the filing organization. Per IRS regulations, the compensation attributable to the work performed for the filing organization or its related party is reflected on Part VIII, Section A, and Schedule J, but is not reportable on Part IX.”

“The organization is in a common paymaster relationship with a party reported on Schedule R as a related party. Per IRS regulations, the salaries attributable to the related party are reported by the related party during their filing. These amounts are excluded from reporting on the filing party return. The full payroll taxes are the responsibility of the filing party and therefore, are reported on Part IX, line 10. Schedule R reports the amount attributable to the related party as it pertains to employee expenses.”