United Planning Organization

“Effective march 19, 2020, upo revised its bylaws by strengthening the requirement of board members to attend not just full board meetings, but committee meetings, as well. In addition, during the pandemic, board and committee meetings were approved to be held virtually.”

“The delegate, district of columbia, u.s. House of representatives shall designate one (1) representative and the mayor of the district of columbia shall designate six (6) respresentatives.”

“The draft form 990 is reviewed by the audit committee of the upo board of directors. It is then recommended by the committee for approval by the executive committee and the full board of directors. All board members receive a copy of the draft form 990 before filing with the internal revenue service.”

“Upo's board of directors and officers are required to review and complete a conflict of interest form annually. Every employee is provided with an employee handbook, which outlines the conflict of interest policy. Every employee is required to sign an acknowledgement form for the receipt of the employee handbook. Upo board members are required to disclose any situation that involves an appearance of a conflict of interest or impropriety. Board members list these disclosures at the end of the policy that is provided annually as mentioned above. The following process is implemented in a reasonable manner and is followed for all prohibited and related party transactions: 1. The nominating, bylaws and board governance committee of board members composed entirely of individuals, who have no involvement with any prohibited or related party transactions ("independent board members"), shall review, in communication with the upo president & ceo, all related party transactions of board members, including those that may be prohibited pursuant to the conflict of interest policy. 2. The nominating, bylaws and board governance committee, with the advice of legal counsel as necessary, determines whether a related party transaction is a prohibited transaction. 3. If the board nominating, bylaws and board governance committee determines that the transaction is prohibited, then the board nominating, bylaws and board governance committee shall recommend: (i) not to enter into the transaction; (ii) the resignation of the board member associated with the prohibited transaction; or (iii) other action as appropriate depending on the facts. In making this determination, the board nominating, bylaws and board governance committee shall determine whether, all factors considered, the transaction is fair and reasonable to, and is in the best interest of upo. The board nominating, bylaws and board governance committee shall review, where appropriate, information concerning alternatives to the transaction; comparable transactions entered into by other parties and organizations; and/or independent appraisals, and any other relevant factors. For this purpose, a "transaction" may include an ongoing business, contractual, or grant relationship.”

“Upo has a compensation comparability scale to determine appropriate salaries. The scale was prepared using national and local data of not-for-profits whose missions are focused on community services. The board approves the hiring and compensation package of the president & ceo and other officers of upo. The last compensation review took place in may 2015.”

“Upo makes its governing documents, conflict of interest policy, federal form 990, and financial statements available on its website and upon request.”

“Capitalization of program expense 39,392.”