American Ideas and Designs Inc DBA

“The president of the organization sends a copy of the prepatory materials and supporting documentation provided to the audit and tax preparation organization to the secretary/treasurer at the same time it is provided to the professional tax preparer. This information used to prepare the form 990 is based upon the audited financial statements already circulated to the board of directors. The secretary/treasurer reviews the information and informs the president if any changes are required. Once the professional tax preparer provides the president with a draft of irs form 990, the president then sends that copy to the secretary/treasurer and the members of the board of directors and requests their review and comment. After providing an adequate period for comment and revision, the president then advises the tax preparer that the information is accurate, complete, and correct, and then files the final form 990 with the appropriate governmental agencies.”

“Each year the organization discusses with the board of directors at its annual meeting the general business affairs of each of the individual board members who provide an update relative to the organization's conflict of interest policy and requests each board member to disclose any conflicts of interest, or potential conflicts of interest, or perceived conflicts of interest. The organization's board members periodically update their current business affairs with the other board members to ensure that no new potential conflicts of interest may have arisen. The organization's legal counsel is aware of the general business affairs of each board member and is alert to any perceived or potential conflict of interest that may arise and takes a proactive, pre-emptive stance relative to such concerns.”

“The board of directors reviews and sets the compensation of the president & ceo of the organization. The board of directors, when addressing the compensation of the president, adresses several tests before setting compensation: the role and responsibility of the exectutive: the board reviews and ensures that the roles and responsibilities of the president are comparable with similar job roles and responsiblities within similar organizations. Each board member serves on other similar nonprofit boards and has extensive first-hand experience and knowledge of compensation ranges of similar executives. The board makes comparative analysis of the roles, responsibilities and performance of the greening america president with those of similar non-profits and consults with other independent advisors with this knowledge. External market analysis of compensatioin among comparable non-profits: the board reviews the external market analysis of comparable nonprofit organizations conducted by the american society of association executives (asae). The board periodically reviews asae published surveys and reviews asae guidelines to establish reasonable compensation for the president & ceo. Financial condition and character of the organization: the financial condition and character of the organization are considered when setting the level of compensation provided to the president. The financial performance factors are evaluated periodically to ensure consistency in reasonable compensation reviews. Calculating compensation: the board of directors determines factors such as federal and ngo cost-of-living increases based upon geographic region, type of organization, job description classification, and other factors when determining the salary of the president. Each year the board of directors reviews the compensation of the president at its annual meeting, and sets the compensation for the new fiscal year at that time.”

“The organization makes available copies of the 990 to the public in various ways. The organization provides copies of the 990 to the u.s. Government as part of its submissions when applying for and receiving government contracts and purchase orders. The organization provides copies to banking, regulatory, financial, and other institutions as appropriate and requested, and provides copies of the 990 to the board of directors organizations. The organization also provides copies of form 990 to individuals and organizations that from time to time request copies for various purposes. Copies of the form 990 are sent by email to those who request it and is available at the organization's offices for inspection. Form 990 is available for the same period of disclosure as set forth in the section 6104(d).”

“Consulting: program service expenses 20,450. Management and general expenses 2,635. Fundraising expenses 0. Total expenses 23,085. Payroll processing: program service expenses 1,143. Management and general expenses 1,086. Fundraising expenses 0. Total expenses 2,229.”

“The process has not changed from the prior year.”