James E West Foundation

“The mid-america council has the power to appoint directors after review of the proposed slate to fill any current or upcoming vacancies.”

“There are no committees with the authority to act on behalf of the governing body.”

“The executive director reviewed the 990 and provided a copy to the board of directors. Any comments or changes were made prior to filing.”

“Each director and officer annually signs a statement affirming they a) have received a copy of the conflict of interest policy, b) have read and understand the policy, c) have agreed to comply with the policy, and d) understand the corporation is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. In addition, periodic reviews of activities are conducted.”

“Governing documents, conflict of interest policy and financial statements are made available to the public upon request.”

“The foundation is managed by the board of directors and does not provide compensation to its directors.”

“This form 990 is being amended because the organization's independent audit was completed after the original return was filed. Upon completion of the audit, certain amounts were updated to conform to the audited financial statements. This amended return reflects those final audited amounts. The amendment does not affect the organization's exempt purpose or operational activities. Changes include adjustments to form 990, parts i, iii, viii, ix, x, and xi. Schedule d, part v, and schedule i, part ii. Form 990, part i changed due to changes to parts viii, ix, and x discussed below. Form 990, part iii changed due to changes to part ix discussed below. Form 990, part viii changed due to changes to investment income from adjustments during completion of audit. Form 990, part ix changed due to adjustment to match year-end contribution timing between related entities. Form 990, part x changed due to the reclassification of accounts payable to intercompany loans, the adjustment discussed in part viii, the adjustment discussed in part ix, and rounding differences. Form 990, part xi changed due to the changes discussed above. Schedule d part v changed due to the changes discussed above. Schedule i, part ii changed due to the change discussed in part ix.”

“The oversight process and selection process are performed by the supported organization, boy scouts of america 326 mid-america council. Neither process has changed from the prior year.”