Fareground Community Kitchen Inc

“The organization has its form 990 prepared by an accounting firm and has established the following review process to ensure that the information reported is complete and accurate. Form 990 is presented to executive director and treasurer for review. Upon their approval it is submitted to the finance committee for approval. When the finance committee approves form 990 the e-file authorizations are signed, and the accounting firm e- files form 990.”

“The organization has a board-approved conflict of interest policy. Upon appointment, each board member must fill out a declaration stating they have no conflicts or identifying the nature of their interested party transactions if such conflicts arise. They are to report the conflict and all material facts concerning this interest; all potential conflicts are reviewed on an ongoing basis.”

“The organization makes its form 990 available for public inspection as required under section 6104 (d) of the internal revenue code. Upon written request a copy of forms 990 and/or 1023 will be provided.”

“Fareground is a food justice, anti-hunger organization, dedicated to nourishing the community by operating free marketplaces, community fridges, tiny food pantries, and other programs to distribute fresh and prepared foods.”

“Volunteers assist the organization in providing nourishing food to neighbors who need it in a positive dignified environment.”

“The organization has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in its filing jurisdictions; and to identify and evaluate other matters that may be considered tax positions. The organization has determined that there are no material uncertain tax positions that require recognition or disclosure in the form 990. The organization has evaluated any uncertain tax positions and related income tax contingencies and determined that uncertain positions, if any, are not material to the financial statements, according to fasb asc 740-10. Penalties and interest assessed by income taxing authorities are included in operating expenses, if incurred. None of the organization's returns are currently under examination.”

“Change from cash basis to accrual basis. In prior year (2023) there were no significant receivables. No adjustments have been recorded for prior periods.”