Berwin Art Education Center

“Connie Du - Jun Liu - Family Relationship”

“The federal form 990 is complied by the organization's staff. After appropriate staff has thoroughly reviewed the federal form 990 and deemed it to be accurate and complete, the federal form 990 is reviewed with the president and the treasurer. Before the federal form 990 is signed by an officer and submitted to the irs, a full copy of the document, including all attachments, is provided to each voting member of the board.”

“The organization requires executive committee members and employees to administer their affairs honestly and efficiently, exercising due care, skill and judgment for the benefit of the organization. It is the responsibility of executive committee members and the organization's employees to make a full disclosure of any personal involvement which might result in a conflict of interest or the appearance of a conflict of interest on their part. Such disclosures are submitted to the board for review and consideration as per stated procedures. Additionally, once a year, the organization requires board members and the employees to review the organization's conflict of interest policy and submit a statement attesting to their understanding of and compliance with the policy. Any conflict of interest or the appearance of a conflict of interest must be included on the submitted statement. The board reviews the statements and makes any necessary decisions to manage and/or eliminate the conflicts.”

“- on a periodic basis, the organization does a thorough review of compensation for the president. This review includes a consideration of comparability data obtained from other sources. The data is carefully considered by the board to ensure that compensation is reasonable and appropriate. Mercer prepared an "executive cash compensation update" (intermediate sanctions) report dated october 1, 2018. This report would have been used to make compensation decisions for the organization executives for calendar year 2020. Substantiation of the deliberation and decision of the compensation committee is maintained in the meeting minutes. In addition, employees of the organization undergo a thorough evaluation process at the end of each year. Performance and goals are carefully reviewed and documented, then discussed with the employee. Merit increases and bonus awards are determined based on these evaluations.”

“The organization's most recent form 990 are viewable by the public upon request. The organization also makes the following documents available to the public by providing them to guidestar to post on their website at www.guidestar.org: irs letter of determination; federal form 1023; federal form 990; the organization also makes its governing documents and conflict of interest policy available to the public "upon request" at its office location in new jersey, during normal business hours.”