Barton Institute for Community Action

“The 990 is provided to the board of directors after preparation by the outside auditing firm. The board of directors reviews the 990, asks questions about the 990, and approves it for submission prior to its submission to the irs.”

“The organization has a conflict of interest policy approved by the board of directors. Each year, all members of the board of directors and staff fill out a conflict of interest questionnaire and submit this to the ceo. The ceo shall disclose any conflicts of interest reported to him or her under the policy to the board of directors. The board evaluates the disclosures to determine whether they involve actual conflicts of interest and may attempt to develop alternatives to remove the conflict from the situation.”

“The ceo and the board president review the compensation of all employees with the board of directors. The ceo provides documentation from surveys of similar salaries obtained from the colorado association of funders, the university of denver, the colorado nonprofit association, and the council on foundations. All salaries are determined in connection with those of organizations of similar size, complexity, and areas of responsibility.”

“The ceo reviews all salaries with the board of directors.”

“The barton institute offers to make all governance documents including the irs form 990 available upon request. This offer is in place on the organization's website.”

“Schedule i, part ii, column (h) all grants for "fiscal sponsorship" are related to model c fiscal sponsorship agreements.”

“As of january 1, 2022, lifespan local, a wholly owned subsidiary of the institute, entered into a model c fiscal sponsorship with the institute, essentially becoming a grantee of the institute. At such time, all assets and liabilities related to lifespan local were transferred from the institute and project separation disbursements were recorded on the institute's statement of activities. Effective july 1, 2022, lifespan local formally terminated the fiscal sponsorship and separated from the institute and any remaining net assets were transferred and a grant expense was recorded on the institute's statement of activities. The following assets were transferred: 2,477,049 fixed assets & cip, net of accumulated depreciation 12,103,642 net assets when these assets were transferred, the institute recognized grant expense of 14,580,691.”

“The colorado safe parking initiative is a grassroots initiative to encourage safe, legal parking locations for individuals and families experiencing homelessness who are living in their vehicles in colorado's front-range communities. Additionally, other program services consist of the colorado village collaborative, the colorado evaluation and action lab.”

“Line 2a the barton institute has 4 employees, while the other 42 w-2s were issued on behalf of fiscal sponsees.”

“The audit review process did not change from the prior year.”