First Place Az

“Executive commmittee - the board by resolution may create an executive committee consisting of three (3) or more directors designated by the board, having such powers and duties, not inconsistent with subsection (a) hereof or any existing delegation of powers to a committee of directors, as may be provided in the resolution creating such committee as initially adopted or as thereafter supplemented or amended by further resolution adopted by similar vote. Additionally, the executive committee shall have and may exercise when the board is not in session all of the powers of the board in the management of the business and affairs of the corporation other than the powers listed in subsection (a) hereof; provided, however, that all actions of the executive committee shall be presented at the next meeting of the board.”

“The form 990 is prepared by the organization's independent public accounting firm based on information provided by management. Once the draft is available, it is reviewed by management and any changes incorporated into the filing. Once this detailed review is complete, the draft of the form 990 is presented to the board of directors for their review and comments prior to filing with the irs.”

“The organization maintains a conflict of interest policy that applies to all board members, committee members, officers, key employees, and others with substantial influence ("interested persons"). The board determines whether a conflict exists based on timely disclosures. If a conflict is identified, the interested person may be required to abstain from related discussions and votes on the matter. Restrictions imposed on persons with a conflict include abstention from voting and discussion (unless needed for context), prohibition from influencing decisions, and documentation of the disclosure and abstention in meeting minutes. Additionally, any voting board or committee member receiving compensation from the organization may not participate in decisions regarding their own compensation. Each interested person must annually affirm their understanding and compliance with the policy, including acknowledgment of the organization's charitable status and tax-exempt purpose.”

“On an annual basis, the board of directors reviews the compensation for the president/ceo by comparing their compensation to the compensation of individuals in like positions, in comparable organizations using forms 990, compensation studies, and other available data. The board then approves any changes in compensation based on this information. The ceo reviews the compensation for the other officers and key employees by comparing their compensation to the compensation of individuals in like positions, in comparable organizations using forms 990, compensation studies, and/or other available data. These decisions are documented in the employee's personnel file. The process described here was last completed in 2024.”

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

“Payroll fees: program service expenses 20,336. Management and general expenses 3,601. Fundraising expenses 2,452. Total expenses 26,389. Contract services: program service expenses 405,319. Management and general expenses 2,324. Fundraising expenses 1,582. Total expenses 409,225. Instructional contract services: program service expenses 103,960. Management and general expenses 0. Fundraising expenses 0. Total expenses 103,960.”

“Transfer of net assets to first place - phoenix transitional homes 64,579.”

“The process for oversight and selection of an independent accountant has not changed from the prior year.”