Special Friends Inc

“Review of form 990: =================== special friends inc. Submits the form 990 to its board of directors prior to the filing of the form 990 with the irs. While neither the approval of the form 990 or a review of the 990 is required under federal law, the corportation's form 990 is submitted to each member of the board of director's via (hard copy or email) before the form 990 is filed with the irs.”

“Family/business relationships: =============================== christopher mccann, james mccann and julie mccann mulligan are siblings. Patty altadonna is an employee at 1-800-flowers.com, inc., a for profit corporation of which james mccann is the founder and chairman.”

“Availability of documents: ========================== the organization's governing documents, conflict of interest policy and financial statements are available to the public upon request.”

“CONFLICT OF INTEREST POLICY: ============================ Each director, officer and key employee shall promptly when assuming their position with Smile Farms ("SF"), submit a signed statement disclosing any conflicts of interest. At least annually thereafter, each director, officer and key employee shall submit a signed statement regarding any conflict of interest. In connection with any actual or possible conflict of interest between SF and any interested person, the interested person must disclose to the Company's Compliance Officer the existence of any financial interest promptly upon becoming aware of such conflict or possible conflict. If the interested person is the Compliance Officer, disclosure shall be made to the Company's Secretary, who shall have the responsibilities of Compliance Officer with respect to such disclosure. After the interested party has disclosed his or her interest and all other material facts, and after any discussion with the interested person (including allowing the Board to ask questions of the interested person), the interested person, if in attendance, shall leave the governing board or committee meeting while the determination of whether a conflict of interest exists is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. If the governing board or committee determines that there is a conflict of interest, the interested persons shall not return to the meeting during the discussion of, and vote on, the transaction or arrangement involving the conflict of interest. In no event shall an interested party influence improperly the deliberation or voting on the matter giving rise to the conflict. If the governing board or committee has reasonable cause to believe an interested person has failed to disclose an actual or possible conflict of interest and the related material facts, it shall inform such person of the basis for such belief and afford such person an opportunity to explain the alleged failure to disclose. If, after hearing such person's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest and the related material facts, it shall take appropriate disciplinary and corrective action.”