Bear League

“Preliminary tax return reviewed with treasurer, board president, executive director, and administrative assistant”

“See attached policy statements”

“Local payscales are consulted and compared to the work performed by employees of the bear league, and then utilized to determine reasonable compensation.”

“Website is:www.savebears.org”

“Information provided upon request”

“AIRSTREAM: Column (A) - Total = $174; Column (B) - Program Services = $0; Column (C) - Management & General = $174; Column (D) - Fundraising = $0”

“Aversion: Column (A) - Total = $1221; Column (B) - Program Services = $1221; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“BANK CHARGES: Column (A) - Total = $11; Column (B) - Program Services = $0; Column (C) - Management & General = $11; Column (D) - Fundraising = $0”

“COMPUTER OPERATIONS: Column (A) - Total = $100; Column (B) - Program Services = $0; Column (C) - Management & General = $100; Column (D) - Fundraising = $0”

“CONTRACTORS: Column (A) - Total = $1180; Column (B) - Program Services = $1062; Column (C) - Management & General = $118; Column (D) - Fundraising = $0”

“Membership/Dues: Column (A) - Total = $314; Column (B) - Program Services = $0; Column (C) - Management & General = $314; Column (D) - Fundraising = $0”

“MISCELLANEOUS. 1946 - 169: Column (A) - Total = $1777; Column (B) - Program Services = $0; Column (C) - Management & General = $1777; Column (D) - Fundraising = $0”

“NEWSLETTER: Column (A) - Total = $3439; Column (B) - Program Services = $3439; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Office Expense: Column (A) - Total = $693; Column (B) - Program Services = $0; Column (C) - Management & General = $693; Column (D) - Fundraising = $0”

“OUTREACH PROGRAMS: Column (A) - Total = $5388; Column (B) - Program Services = $5388; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“POSTAGE/MAILING: Column (A) - Total = $631; Column (B) - Program Services = $568; Column (C) - Management & General = $63; Column (D) - Fundraising = $0”

“TRANSPORTATION EQUIPMENT MTCE: Column (A) - Total = $5843; Column (B) - Program Services = $5843; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Whistleblower Protection PolicyofBEAR LeagueIntroduction and PurposeBEAR League requires its director, board members, volunteers and employees to observe high standards of business and personal ethics in the conduct of their duties and responsibilities. As representatives of BEAR League, we must practice honesty and integrity in fulfilling our responsibilities and comply with all applicable laws and regulations.Reporting ResponsibilityThis Whistleblower Policy is intended to encourage and enable employees and others to raise serious concerns internally so that BEAR League can address and correct inappropriate conduct and actions. It is the responsibility of all board members, employees and volunteers to report concerns about violations of BEAR Leagues code of ethics or suspected violations of law or regulations that govern BEAR Leagues operations.No RetaliationIt is contrary to the values of BEAR League for anyone to retaliate against any board member, employee or volunteer who in good faith reports an ethics violation, or a suspected violation of law, such as a complaint of discrimination, or suspected fraud, or suspected violation of any regulation governing the operations of BEAR League. An employee who retaliates against someone who has reported a violation in good faith is subject to discipline.Reporting ProcedureBEAR League has an open-door policy and suggests that volunteers and employees share their questions, concerns, suggestions or complaints with their supervisor. If you are not comfortable speaking with your supervisor or you are not satisfied with your supervisors response, you are encouraged to speak with the Executive Director or her Executive Assistant. Supervisors are required to report complaints or concerns about suspected ethical and legal violations in writing to the BEAR Leagues Compliance Officer, who has the responsibility to investigate all reported complaints. Employees or volunteers with concerns or complaints may also submit their concerns in writing directly to the Executive Director or the organizations Compliance Officer.Compliance Officer The BEAR Leagues Compliance Officer is responsible for promptly investigating all reported violations and for causing appropriate corrective action to be taken if warranted by the investigation. The Compliance Officer will advise the Executive Director of all complaints and their resolution and will advise the complainant of receipt of their report of a violation and the actions that will be taken in response. If no further action or investigation is to follow, an explanation for the decision will be given to the complainant.Acting in Good FaithAnyone filing a written complaint concerning a violation or suspected violation must be acting in good faith and have reasonable grounds for believing the information disclosed indicates a violation. Any allegations that prove not to be substantiated and which prove to have been made maliciously or knowingly to be false will be viewed as a serious disciplinary offense.ConfidentialityViolations or suspected violations may be submitted on a confidential basis by the complainant. Reports of violations or suspected violations will be kept confidential to the extent possible, consistent with the need to conduct an adequate investigation.Handling of Reported ViolationsThe BEAR Leagues Compliance Officer will notify the person who submitted a complaint and acknowledge receipt of the reported violation or suspected violation. All reports will be promptly investigated, and appropriate corrective action will be taken if warranted by the investigation.Compliance Officer: Julie MasonAdvisory Board [email protected] approved by the Executive Director on November 13, 2024My signature below indicates my receipt and understanding of this policy. I also verify that I have been provided with the opportunity to ask questions about the policy._________________________________________ Date: ________Name: ___________________”

“Article IPurposeThe purpose of the conflict of interest policy is to protect BEAR League (the Corporation) interest when it is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer or director of the Corporation or might result in a possible excess benefit transaction. This policy is intended to supplement but not replace any applicable state and federal laws governing conflict of interest applicable to non-profit and charitable corporations.Article IIDefinitions1. Interested Person Any director, principal officer, or member of a committee with governing board delegated powers, who has a direct or indirect financial interest, as defined below, is an interested person2. Financial Interest A person has a financial interest if the person has, directly or indirectly, through business, investment, or family:a. An ownership or investment interest in any entity with which the Corporation has a transaction or arrangement,b. A compensation arrangement with the Corporation or with any entity or individual with which the Corporation has a transaction or arrangement, orc. A potential ownership or investment interest in, or compensation arrangement with, any entity or individual with which the Corporation is negotiating a transaction or arrangement.Compensation includes direct and indirect remuneration as well as gifts or favors that are not insubstantial. A financial interest is not necessarily a conflict of interest. Under Article III, Section 2, a person who has a financial interest may have a conflict of interest only if the appropriate governing board or committee decides that a conflict of interest exists.Article IIIProcedures1. Duty to Disclose In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement.2. Determining Whether a Conflict of Interest Exists After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists.3. Procedures for Addressing the Conflict of Interesta. An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest.b. The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement.c. After exercising due diligence, the governing board or committee shall determine whether the Corporation can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest.d. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transactionor arrangement is in the Corporations best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement.4. Violations of the Conflicts of Interest Policya. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford”

“These policies cover all records regardless of physical form or characteristics which have been made or received by BEAR League in the course of doing business. I.Purpose of policies These policies provide for the systematic review, retention and destruction of records received or created by BEAR League in connection with the transaction of business. These policies cover all records, regardless of physical form, contain guidelines for how long certain records should be kept and how records should be destroyed. These policies are designed to ensure compliance with federal and state laws and regulations, to eliminate accidental or innocent destruction of records and to facilitate BEAR Leagues operations by promoting efficiency and freeing up valuable storage space. Included in the federal laws necessitating compliance with these policies is the Sarbanes-Oxley Act ("The American Competitiveness and Corporate Accountability Act of 2002"), which makes it a crime to alter, cover up, falsify, or destroy any document with the intent of impeding or obstructing any official proceeding. II.Records covered These policies apply to all records in any form, including electronic documents. A record is any material that contains information about BEAR Leagues plans, results, policies or performance. Anything that can be represented with words or numbers is a business record for purposes of these policies. Electronic documents must be retained as if they were paper documents. Therefore, any electronic files, including information received on line, that fall into one of the document types on the schedule must be maintained for the appropriate amount of time. [For example, if a user has sufficient reason to keep an email message, the message should be printed in hard copy and kept in the appropriate file or moved to an archive computer file folder.] [Backup and recovery methods will be tested on a regular basis.]III.Record Retention BEAR League follows the document retention procedures outlined below. Documents that are not listed, but are substantially similar to those listed in the schedule will be retained for the appropriate length of time. A.Permanent Retention Permanent recordsPermanent records are records required by law to be permanently retained and which are ineligible for destruction at any time for any reason. These records are necessary for the continuity of business and the protection of the rights and interests of the organization and of individuals. These include records such as organizational documents (Articles of Incorporation and Bylaws), Board minutes and policies, federal and state tax exempt status and independent audits.No record, whether or not referenced, may be destroyed if in any way the records refer to, concern, arise out of or in any other way are involved in pending or threatened litigation. While the listings below contain commonly recognized categories of records, the list should not be considered as having identified all records that BEAR League may need to consider for permanent and non-permanent status. In particular, and as noted above, any documents that are, or may be involved in pending or threatened litigation, must be retained. The nonprofits legal counsel should be asked to assist in determining what records must be retained. Corporate Records Permanent Annual Reports to Secretary of State/Attorney General Articles of Incorporation Board Meeting and Board Committee Minutes Board Policies/Resolutions By-laws Construction Documents Fixed Asset Records IRS Application for Tax-Exempt Status (Form 1023) IRS Determination Letter State Sales Tax Exemption Letter Accounting and Corporate Tax Records - Permanent Annual Audits and Financial Statements Depreciation Schedules General Ledgers IRS 990 Tax Returns Bank records - Permanent Check Registers Payroll and Employment Tax Records Permanent Payroll Registers State Unemployment Tax Records Employee Records Permanent Employment and Termination Agreements B. Nonp”