Fluxus Haus Inc.

“During the 2023 tax year, the Board of Directors of Fluxus Haus Inc. took significant steps to improve the review and submission process for Form 990. After it was discovered that the prior online 990 provider failed to submit the 2023 Form 990 correctly, the board convened to assess options for ensuring timely and accurate filing. Given the Executive Director's family health challenges during this period, the Board of Directors assumed a more active role in overseeing the process. The board evaluated potential service providers and voted to implement ADP services to streamline payroll, tax filings, and financial reporting moving forward. This decision was aimed at mitigating the risk of future filing delays and enhancing operational efficiency. The review process for Form 990 now includes the following steps: Preparation of Form 990: The Executive Director collaborates with a certified public accountant (CPA) and ADP services to compile financial data, payroll reports, and relevant organizational details needed for Form 990. Board Review and Feedback: A preliminary draft of the Form 990 is shared with the entire Board of Directors for review. Board members are given time to ask questions, suggest edits, and identify any potential issues. Revisions and Final Review: Feedback from board members is incorporated, and the CPA ensures all corrections are made. The Executive Director provides a summary of key financial highlights and areas of note from the form. Approval by the Board: The final version of Form 990 is presented to the Board for approval. Any last-minute changes are documented in board meeting minutes. Submission to the IRS: Once the Board approves the final version, the Form 990 is submitted to the IRS by the CPA or ADP services.”

“Conflict of Interest Policy for Fluxus Haus Inc. Fluxus Haus Inc. maintains a formal, written Conflict of Interest Policy to ensure transparency, integrity, and ethical decision-making at all levels of governance. The policy applies to all board members, officers, directors, and key employees. Key Components of the Conflict of Interest Policy Annual Disclosure Requirement: At the start of each fiscal year, board members, officers, and key employees are required to complete and sign a Conflict of Interest Disclosure Form. This form identifies any personal, professional, or financial interests that could pose a potential conflict with the organization's mission, operations, or decision-making processes. Ongoing Disclosure of Potential Conflicts: If a potential conflict arises during the year, individuals are required to promptly notify the Executive Director or Board Chair. This disclosure is documented, and a review process is initiated. Review and Oversight: The Board of Directors is responsible for reviewing all reported conflicts. The review process includes: Assessing the nature of the potential conflict. Determining whether the conflict poses a material risk to the organization. Deciding on the appropriate action, which may include recusal from specific votes or discussions. Documenting the resolution in board meeting minutes. Enforcement and Compliance Monitoring: Compliance with the policy is monitored by the Board Secretary. Any board member, officer, or employee found in violation of the policy may be subject to disciplinary action, including removal from the board, if necessary. Annual Review and Updates: The Conflict of Interest Policy is reviewed annually to ensure it reflects current best practices for nonprofit governance. Any proposed changes are reviewed and approved by the Board of Directors.”

“Process for Determining Compensation for the Executive Director (Agatha Wright) of Fluxus Haus Inc. Fluxus Haus Inc. follows a formal, transparent, and evidence-based process for determining the compensation of its Executive Director (Agatha Wright). The goal is to ensure that compensation is fair, reasonable, and aligned with industry standards for similar roles at comparable nonprofit organizations. The process used includes the following key steps: Review and Approval by Independent Board Members: The Board of Directors, consisting of four independent voting members, is responsible for reviewing and approving the Executive Director's compensation. During the annual review process, the Executive Director is not involved in discussions or voting related to their own compensation. Use of Comparability Data: The board relies on nonprofit salary surveys via and industry benchmarks to ensure that compensation is fair and in line with organizations of similar size, budget, and mission. Data is drawn from sources like GuideStar Nonprofit Compensation Report and local/regional salary comparisons for Executive Directors in the nonprofit arts sector. Frequency of Review: The Executive Director's compensation is reviewed annually as part of the fiscal year-end review process. The most recent review for Executive Director Agatha Wright was conducted in 2024. Approval and Implementation: After review, the board votes on the proposed salary, and the decision is recorded in the board meeting minutes. Upon approval, the salary is implemented through Fluxus Haus's payroll provider (ADP services) to ensure compliance with wage reporting requirements.”

“Availability of Governing Documents, Conflict of Interest Policy, and Financial Statements During the 2023 fiscal year, Fluxus Haus Inc. ensured that its governing documents, conflict of interest policy, and financial statements were accessible to the public upon request. The organization provides access to these documents in the following ways: Governing Documents: The governing documents, including the organization's articles of incorporation and bylaws, are made available to the public upon written request. Requests can be submitted via email to the Executive Director or through the contact form on the organization's official website. Conflict of Interest Policy: The Conflict of Interest Policy is available upon request. Additionally, the organization's board members and key personnel are required to review and sign the policy annually to ensure compliance. Requests for this document can be made via email to the Executive Director. Financial Statements: The organization's most recent Form 990 is available upon request. The Form 990 is also available through public resources like the IRS and will be posted via the Guidestar platform. Requests for the financial statements can be submitted via email or written request to the Executive Director.”

“Nature of the Expense The amount of $81,000 reported on Part IX, Line 24e (Other Expenses) represents the value of in-kind professional services provided by the Executive Director, Agatha Wright, during the 2023 tax year. These services are classified as functional expenses because they directly support the organization's mission to provide capacity-building and grant-writing support for underrepresented artists and community-based organizations.”

“Fluxus Haus Inc. recognized a total of $81,000 as "Other Changes in Net Assets" on Part XI, Line 9. This reflects the total value of in-kind services provided by the Executive Director, Agatha Wright, to support grant writing efforts for three individual artists. The grant writing and consulting services resulted in the successful acquisition of grant funding from three different arts funding programs. The value of these grants serves as the valuation basis for the in-kind services reported. Recipient Type of Service Value of In-Kind Service ($) Love Bailey: Grant Writing for Trans Artist Grant - $3,500 Michelle Pardew: Grant Consulting for Long Beach City Arts Council: $75,000 Manuel Echezabel: Grant Writing for Artist Access Grant: $2,500 Total Value of In-Kind Services - $81,000 These services were provided in alignment with the organization's mission to uplift and empower underrepresented artists by helping them secure essential grant funding. The impact of this work was reflected in the increase in net assets reported on Part XI, Line 9, as well as on Part X, Line 32, Column B, where the organization's total net assets at the end of 2023 are reported as $162,000.”