Preparing the Youth of Georgia Inc.

“The Chief Executive Officer provided executive management services during the year and was compensated $18,019 as an independent contractor. Compensation was reviewed and approved by the governing board in advance, with the interested individual recused from voting. The compensation arrangement was documented in board meeting minutes and determined to be reasonable based on the organizations size and activities.”

“The organizations governing board reviews and approves compensation for the Chief Executive Officer. During the year the compensation arrangement was reviewed and approved by independent members of the board with the interested individual recused from deliberation and voting. The board relied on comparable compensation data from similarly situated nonprofit organizations to determine reasonableness. The approval and deliberation process were documented contemporaneously in the official meeting minutes.”

“The Form 990 was prepared by management and presented to the governing board for review prior to filing. A complete copy of the return was provided to each board member. The board reviewed the Form 990, discussed relevant items, and was given the opportunity to ask questions before the return was filed with the IRS.”

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon written request. Requests may be submitted to the organizations principal office and copies are provided within a reasonable period of time.”

“During the year the organization engaged certain family members of the Chief Executive Officer to provide administrative and program oversight services necessary for the implementation of the CACFP program. The scope of services included compliance support documentation management claim preparation assistance, and operational coordination. All compensation arrangements were reviewed and approved in advance by independent members of the governing board. The interested officer recused from all deliberation and voting related to compensation involving themselves and their family members. The board evaluated the scope of services and relied on comparable market data to determine that the compensation was reasonable. The approvals and deliberations were documented contemporaneously in the official meeting minutes.”