Designing Justice Designing Spaces

“The form 990 is prepared by an independent tax accountant in conjunction with the organization's finance and accounting department. A draft form 990 is reviewed by the interim coo/cfo; adjustments are made, as necessary. A complete copy of the form 990 is then provided to all members of the governing body prior to filing with the internal revenue service.”

“All board members and employees are provided an updated copy of the conflict of interest policy on an annual basis; in addition, board members and employees must disclose any interests in a proposed transaction or decision that may create a conflict of interest as it arises. Should a potential or actual conflict of interest arise, dis-interested members of the board of directors shall deliberate and vote on the matter.”

“To determine compensation of the executive director, the chief operating officer (who oversees the human resources department) researches salary ranges for similarly situated employees utilizing form 990s of similar organizations and salary surveys (including bay area specific nonprofit salary surveys). From that research, a recommended salary is forwarded to the cfo for review, and (if approved) then sent to the board chair for review and approval. Compensation for other officers and key employees also involves research of salary ranges for similarly situated employees utilizing form 990s of similar organizations and salary surveys (including bay area specific nonprofit salary surveys). The executive director, with input from the board chair, review and approve salary for all officers and key employees.”

“The organization's governing documents, conflict of interest policy, and financial statements are made available to the general public upon request.”