Wyoming Agriculture in the Classroom

“The process the organization uses to review the 990 is to send an electronic copy of the 990 to all board members for their review prior to the board president or designated member signing the return for submission.”

“The board of directors reviews and approves compensation for the executive director and other employees. The compensation packages are based on the use of occupational data for the local labor market. Contemporaneous documentation and recordkeeping with respect to deliberations and decisions regarding the compensation arrangements are kept by the board of directors in their executive minutes.”

“SEE 15A ABOVE.”

“The organization's governing documents and financial statements are available to the public upon request.”

“The organization is exempt from federal income taxes under section 501(c) (3) of the internal revenue code, qualify for the charitable contribution deduction under section 170(b)(1)(a)(vi), and have been classified as an organization other than a private foundation under section 509(a)(1). However, income from activities not directly related to their tax exempt purposes is subject to taxation as unrelated business income. The organization had no unrelated business income during the year ended december 31, 2013. We perform an annual analysis of various tax positions of the organization, assessing the likelihood of those positions being upheld upon examination by relevant tax authorities. We believe we have conducted our operations in accordance, and have properly maintained our tax exempt status, and have taken no material uncertain tax positions that qualify for recognition or disclosure in the financial statements.”

“Professional fees 32,403 1,800 0”