Brother Bryan Rescue Mission

“Upon completion of the organization's form 990, the return is presented to the governing body. The governing body reviews the tax return and is free to ask any questions or engage in discussion regarding any topic covered in the return. Once the governing body has reviewed and approved the form 990, the return is filed with the internal revenue service.”

“Each director is required to annually review the conflict of interest policy and sign a disclosure statement.”

“The organization's personnel committee reviews and recommends to the board of directors a salary range and any compensation changes for consideration and approval. Compensation is reviewed and approved by the board of directors, provided that persons with a conflict of interest with respect to the compensation arrangement at issue are not involved. The board of directors affirmatively determines that compensation is reasonable to the organization based upon information sufficient to determine whether the value of services is the amount that would ordinarily be paid for like services by like enterprises, whether taxable or taxexempt, under like circumstances. Relevant information includes, but is not limited to, compensation levels paid by similarly situated organizations for functionally comparable positions, current compensation surveys compiled by independent firms, documented telephone calls about similar positions, information obtained from the irs form 990 filings of similar organizations and actual written offers from similar institutions competing for the services of the compensated person. The board of directors' review and approval of compensation is recorded in the minutes of its meetings and contains the terms of the compensation, date approved, names of the members of the board of directors who were present during the discussion and those who voted on the approved compensation, the comparability data obtained and relied upon, and how it was obtained, any action taken with respect to consideration of the compensation by a member of the board of directors who had a conflict of interest with respect to the compensation, and if the reasonable compensation is higher or lower than the range of comparability data obtained, the basis for the decision.”

“The organization's financial statements and governing documents are made available upon request.”

“Brother bryan mission p.o. Box 11254 birmingham, al 35202 employer identification number: 63-0322672 for the year ending december 31, 2017 brother bryan mission is making the de minimis safe harbor election under reg. Sec. 1.263(a)-1(f).”

“The organization did not change its oversight or selection process of an independent accountant.”