Bay Area Urban Debate Commission

“The treasurer of baudc's board of directors reviewed and approved the form 990 prior to filing the form 990. Baudc will also distribute the form 990 to its board of directors prior to its filing.”

“Under our conflict of interest policy (the "policy"), each director, principal officer or member of a committee with governing board delegated powers (each, an "interested person"), is required to annually sign a statement that affirms such interested person: (i) has received a copy of the policy; (ii) has read and understands the policy; (iii) has agreed to comply with the policy; and (iv) understands that we are a charitable organization and, in order to maintain our federal tax exemption, we must engage primarily in activities that accomplish one or more of our tax exempt purposes. We also conduct periodic reviews as required by the policy regarding, among other things, whether compensation arrangements and benefits are resonable and a result of arm's length bargaining, and whether partnerships, joint ventures and arrangements with management organizations conform to our written policies, do not result in inurement, impermissible private benefit or in an excess benefit transactions.”

“Baudc's board of directors, which includes independent directors, annually reviews and discusses the executive compensation of baudc's executive director and other key employees. This annual review typically occurs during may and june of each year. One of the factors that board of directors considers and discusses when making compensation determinations is the compensation of comparable employees at similar non-profit organizations.”

“Documents available to the public on request.”

“minor prior period accounting adjustments = -$323”