First Amendment Partnership

“The form 990 is reviewed by the president of the organization and then submitted for review to the entire board before filing with the irs.”

“Each director, principal officer, and member of a committee with board delegated powers shall annually sign a statement which affirms such person has received a copy of the conflict of interest policy; has read and understands the policy; has agreed to comply with the policy; and understands the organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. The president monitors and enforces compliance wth the conflict of interest policy.”

“The board of directors (the "board") has the responsibility of approving and evaluating the compensation of key executives and paid officers of the first amendment partnership (the organization") to ensure that such compensation is reasonable. The board will assess the proposed compensation for the executive or officer by looking at compensation amounts paid by similarly situated organizations for comparable positions. The board will attempt to obtain compensation information from at least three other non-profit organizations that are comparable in size and offer the same or similar services as the organization. In addition, the board may obtain comparable compensation information from similarly situated taxable organizations, current compensation surveys compiled by independent firms, and actual written offers from similar organizations competing for the services of the individual at issue. The board will compile and use this data to determine whether the proposed compensation for the executive or officer is competitive and reasonable. The last time such a review was conducted for the compensation of the president was july 2020. The last time this was done for other officers was july 2020.”

“Documents are available for public inspection and are provided upon request.”

“Other consultants: program service expenses 307,724. Management and general expenses 1,000. Fundraising expenses 0. Total expenses 308,724. Honoraria and fellowship: program service expenses 14,969. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,969. Professional fees: program service expenses 8,240. Management and general expenses 316. Fundraising expenses 100. Total expenses 8,656.”

“The organization did not change either its oversight of the audit process nor the process of the selection of an independent auditor.”