Compass United

“Business relationships: per the irs instructions, certain business relationships between the organization's current officers, directors, trustees, or key employees, as reported in part vii, section a, must be disclosed. Because of the interrelated nature of the filing organization with its related entities (as disclosed on schedule r), all of the officers and directors with overlapping responsibilities have business relationships with each other.”

“In 2022, the organization filed a restated certificate of formation and adopted new bylaws. The changes reflect: a new office address, new board composition, and established the executive director as the chief operating officer and a representative of the company. The changes also reflect that compass united's controlling company's name was changed from bcfs to firstday foundation.”

“Power to appoint members of the governing body: the board of trustees of firstday foundation, as the parent company of the organization, has the power to elect members of the organization's governing body.”

“Process to review form 990: the treasurer reviews the 990 by comparing prior return with current return. In addition, all financial data on the 990 is reconciled to the financial statements. After review is made by the treasurer, the treasurer will then review the return with the president before considering finalizing the return. The form 990 is provided to the board members via its internal intranet prior to filing.”

“Compliance with conflict of interest policy: all members of the governing board and officers are covered with the conflict of interest and compliance policy and requirements. All members of the governing board and officers must complete a conflict-of-interest disclosure on an annual basis. If a conflict of interest should arise, the person associated with the conflict is excluded from discussion, debate and decision making on the matter. This shall include the person with the conflict being excluded from a meeting where any matter associated with the conflict is discussed.”

“Review of top management compensation: compass united does not provide compensation to any ceo, executive director, or top management official.”

“Availability of documents: the form 990, governing documents, conflict of interest policy, and financial statements will be provided upon request to the public by contacting the firstday foundation corporate office.”

“George cowden compensation: george cowden, vice-chair/secretary, receives compensation from a related organiazation for legal services provided to the organization. No part of his compensation was provided for his service as a board member.”

“Undertaking of program services not listed in prior year 990: COMPASS UNITED IS POSITIONED TO PROVIDE SERVICES TO CHILDREN AND FAMILIES LOCATED ACROSS THE UNITED STATES THROUGH THE USE OF ADVANCED TELEPHONIC SUPPORT. THESE SERVICES INCLUDE CONNECTING VULNERABLE CHILDREN AND FAMILIES TO RESOURCES, PROVIDING ADVOCACY, AND EMPOWERMENT EDUCATION, IN THE CHILD OR FAMILY MEMBER'S NATIVE LANGUAGE.”

“Significant changes in program services: COMPASS UNITED MOVED TO A NATIONAL TELEPHONIC SUPPORT SERVICE TARGETING VULNERABLE CHILDREN AND THEIR FAMILIES, WITH A FOCUS ON PROVISION OF SERVICE IN THE CLIENT'S NATIVE LANGUAGE. UTILIZING ADVANCED AI, SERVICES ARE PROVIDED IN MORE THAN 140 LANGUAGES.”

“Other changes in net assets or fund balances: net transfer to related party $5,075,596”