Dsm Mutual Aid

“DID ANY OFFICER, DIRECTOR, TRUSTEE, OR KEY EMPLOYEE HAVE A FAMILY RELATIONSHIP OR A BUSINESS RELATIONSHIPS WITH ANY OTHER OFFICER, DIRECTOR, TRUSTEE, OR KEY EMPLOYEE? Yes. A family relationship existed between Director Ronald Free and Director Molly Free, who were husband and wife during the 2024 tax year.”

“DID THE ORGANIZATION HAVE MEMBERS OR STOCKHOLDERS? AND 7a - DID THE ORGANIZATION HAVE MEMBERS, STOCKHOLDERS, OR OTHER PERSONS WHO HAD THE POWER TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY? AND 7b - ARE ANY GOVERNANCE DECISIONS OF THE ORGANIZATION RESERVED TO (OR SUBJECT TO APPROVAL BY) MEMBERS, STOCKHOLDERS, OR PERSONS OTHER THAN THE GOVERNING BODY? DSM Mutual Aid's Articles of Incorporation allow for the possibility of members; however, its Bylaws do not establish any formal membership class with legal voting or governance rights. DSM Mutual Aid uses the term "members" informally to describe active participants who contribute dues on a voluntary, income-sensitive basis and engage in the collective work of DSM Mutual Aid. These members do not elect or appoint directors and hold no official authority over governance decisions, which are made by the Board of Directors through a consensus-based process that accords meaningful weight to the input received from all active members.”

“DID THE ORGANIZATION CONTEMPORANEOUSLY DOCUMENT THE MEETINGS HELD OR WRITTEN ACTIONS UNDERTAKEN DURING THE YEAR BY EACH COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY? DSM Mutual Aid does not have any active Board Committees, although they are permitted in its Bylaws.”

“DESCRIBE THE PROCESS USED BY THE ORGANIZATION TO REVIEW THIS FORM 990. The final Form 990, including supporting schedules and documentation, was provided to DSM Mutual Aid's Board of Directors for review and approval prior to its submission to the Internal Revenue Service.”

“DID THE ORGANIZATION HAVE A CONFLICT OF INTEREST POLICY? The Board of Directors of DSM Mutual Aid adopted its written Conflict of Interest Policy on October 6, 2025.”

“DID THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THE [CONFLICT OF INTEREST] POLICY? IF "YES", DESCRIBE IN SCHEDULE O HOW THIS WAS DONE. Yes. DSM Mutual Aid regularly and consistently monitors and enforces its Conflict of Interest Policy. Each year, all directors (DSM Mutual Aid has no officers or employees) are required to complete, sign, and submit a written disclosure statement. The statement requires each individual to certify they have received, read, and understand the Conflict of Interest Policy, and to disclose any actual or potential conflicts of interest, including those of family members and related entities. The Board of Directors reviews all submitted forms and compiles a list of any disclosed or potential conflicts. Any proposed transaction is screened against this list. When an actual or potential conflict is identified, the affected individual must recuse themselves from any discussion or vote on the matter. The board meeting minutes document the disclosed conflict and the individual's abstention. The Board of Directors is responsible for managing any complex conflicts and has the authority to approve any transaction involving a conflict only after a majority vote by disinterested board members. The Board of Directors reviews its Conflict of Interest Policy annually to ensure its continued effectiveness.”

“DID THE ORGANIZATION HAVE A WRITTEN WHISTLEBLOWER POLICY? The Board of Directors of DSM Mutual Aid adopted its written Whistleblower Policy on October 6, 2025.”

“DID THE ORGANIZATION HAVE A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY? The Board of Directors of DSM Mutual Aid adopted its written Document Retention and Destruction Policy on October 6, 2025.”

“DID THE PROCESS FOR DETERMINING COMPENSATION OF THE FOLLOWING PERSONS INCLUDE A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION: 15a - THE ORGANIZATION'S CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL? and 15b OTHER OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION? DSM Mutual Aid is an all-volunteer organization and has no paid employees, officers, or key employees. Therefore, no compensation was determined for any of these positions during the tax year.”

“DESCRIBE WHETHER (AND IF SO, HOW) THE ORGANIZATION MADE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC DURING THE TAX YEAR. DSM Mutual Aid makes its governing documents, Conflict of Interest Policy, and financial statements available to the public upon request.”

“FORM 990, Part III, LINE 3 - DID THE ORGANIZATION CEASE CONDUCTING, OR MAKE SIGNIFICANT CHANGES IN HOW IT CONDUCTS ANY PROGRAM SERVICES? Yes. During calendar year 2024, DSM Mutual Aid (DMMA) served as the fiscal sponsor for the Iowa Trans Mutual Aid Fund (ITMAF), EIN: 99-1813384, which was incorporated on January 2, 2024, and subsequently received IRS recognition of exemption under IRC §501(c)(3) on July 21, 2025, retroactive to the incorporation date. As ITMAF's fiscal sponsor during 2024, DMMA retained fiscal oversight to ensure charitable use of funds, while day-to-day administration and documentation of receipts and disbursements were managed by ITMAF. Accordingly, ITMAF's revenues and expenses are fully reported on DMMA's Form 990 for the year ended December 31, 2024. ITMAF has filed its own Form 990-EZ for 2024 showing no direct financial activity, solely to meet IRS filing requirements. DMMA initially expected that it would not be required to include ITMAF's activity on its 2024 return as reported on DMMA 2023's return; however, because IRS recognition of ITMAF's exemption status took longer than anticipated, ITMAF's activity is included. ITMAF will file its own applicable Form 990 for the 2025 tax year.”