Ida Cason Callaway Foundation

“Board of trustee member, Fran Rogers,is the spouse of board of trustee member, Joe Rogers.”

“Members of the board and management reviewed the Form 990 before it was filed.”

“The conflict of interest policy has been distributed to officers and directors and is reviewed by the directors to ensure compliance.”

“Compensation of the organization's officers, CEO and top management are determined by the board of trustees which consists of independent persons.”

“The organization makes its information available upon request.”

“Officers compensation is allocated between the Foundation and its wholly-owned subsidiary. Amounts presented in Section A of Part VII of the Form 990 are the amounts allocated to the Foundation based on analysis of time and other statistics.”

“Recreation: Program service expenses 240,110. Management and general expenses 81,855. Fundraising expenses 0. Total expenses 321,965. Horticulture Supplies: Program service expenses 170,427. Management and general expenses 0. Fundraising expenses 0. Total expenses 170,427. Equipment rental: Program service expenses 138,783. Management and general expenses 7,029. Fundraising expenses 0. Total expenses 145,812. Credit Card Fees: Program service expenses 120,592. Management and general expenses 0. Fundraising expenses 0. Total expenses 120,592. Property Taxes: Program service expenses 75,623. Management and general expenses 0. Fundraising expenses 0. Total expenses 75,623. Special Projects: Program service expenses 61,307. Management and general expenses 0. Fundraising expenses 0. Total expenses 61,307. Meals & Entertainment: Program service expenses 16,342. Management and general expenses 12,879. Fundraising expenses 6,016. Total expenses 35,237. Miscellaneous: Program service expenses 22,037. Management and general expenses 3,834. Fundraising expenses 1,415. Total expenses 27,286. Recruiting: Program service expenses 0. Management and general expenses 23,866. Fundraising expenses 0. Total expenses 23,866. Bank Service Charges: Program service expenses 20,354. Management and general expenses 0. Fundraising expenses 0. Total expenses 20,354. Uniforms: Program service expenses 11,906. Management and general expenses 2,484. Fundraising expenses 0. Total expenses 14,390. Dues and Subscriptions: Program service expenses 9,124. Management and general expenses 4,998. Fundraising expenses 0. Total expenses 14,122. Programming/Printing: Program service expenses 12,304. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,304. Consulting fees: Program service expenses 10,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,000. Workshop Expense: Program service expenses 7,952. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,952. Signage: Program service expenses 6,786. Management and general expenses 991. Fundraising expenses 0. Total expenses 7,777. Training: Program service expenses 2,702. Management and general expenses 4,218. Fundraising expenses 0. Total expenses 6,920. Exhibit Expense: Program service expenses 6,808. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,808. Relocation Expense: Program service expenses 0. Management and general expenses 5,533. Fundraising expenses 0. Total expenses 5,533. Postage: Program service expenses 0. Management and general expenses 4,987. Fundraising expenses 0. Total expenses 4,987. Taxes and Licenses: Program service expenses 2,099. Management and general expenses 934. Fundraising expenses 0. Total expenses 3,033. Community Relations: Program service expenses 0. Management and general expenses 1,735. Fundraising expenses 0. Total expenses 1,735.”

“The board of trustees oversees the audit and selection of the auditors.”

“The Foundation has an audit committee that reviews the audited financial statements and meets with the auditors on at least an annual basis.”

“Sharing of Paid Employees - The Foundation and it's wholly-owned subsidiary share the services of certain departments (for example the accounting, human resource,systems, marketing and telecommunications departments as well as other departments provide services to both entities). Wages are paid by each entity for the employees in these departments depending on which entity the department is assigned to. The wages of shared employees are allocated based on statistical bases and reimbursed through departmental allocations between the two entities.”

“Reimbursement Paid to Other Organization for Expenses - The Foundation and it's wholly owned subsidiary share various departmental functions. The shared departments are reimbursed through departmental allocations.”

“Reimbursement paid from other organization for expenses - The Foundation and it's wholly owned subsidiary share various departmental functions. The shared departments are reimbursed through departmental allocations.”

“Loans/Guarantees with Other organization - The Foundation's wholly-owned subsidiary repaid $445,596 of the outstanding Advances to Subsidiary balance in the current year.”