Bay-Friendly Landscaping and Gardening Coalition

“Milena Fiore, Executive Director, provided $36,400 in Loans to ReScape in FY 2021-22. At the end of the fiscal year there was a ZERO balance remaining on the loan.”

“Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management, a member of the board of directors and the executive director. This group of individuals then discusses the contents of the return with the outside tax professional. After a full review (with modifications where necessary), the final version of the return is provided to all members of the organization's voting body. A representative of management approves the final return which is then e-filed with the internal revenue service.”

“Members of the board of directors review all potential conflicts of interest at least annually. All personnel and board members are required to dislose (in writing) potential conflicts and any related party affiliations. Loans from the organization to members of management or to the board are strictly prohibited. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.”

“Members of the board of directors review the compensation of all high-level personnel periodically in accordance with irs rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with irs guidelines and the organization's policies and procedures. Final compensation adjustments are approved by the board.”

“Compensation of other individuals (including high-level personnel and key employees) is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files.”

“All of the organization's governing documents, financial statements and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to www.guidestar.org (where they are available for viewing as electronic copies) and are also available at the organization's office in berkeley, ca (for a physical inspection).”