Culture Changing Christians Worship Center Inc

“Information for the 990 is gathered by the Officers and used to populate the form 990. Once completed, the draft form is circulated to the board for their review and comment prior to the filing of the form.”

“All board members must disclose to the board any possible conflict of interest at the earliest time. No board member may vote on any matter under consideration at a board or committee meeting in which such member has a conflict of interest. Consistent with the organization's policy, meeting minutes record any disclosure of a conflict of interest. If a board member is uncertain as to whether a conflict of interest exists, he or she submits an inquiry to the board or respective committee to resolve the question. The organization conducts periodic reviews. The periodic reviews include the following subjects: (a) reasonable compensation in conformity the organizations compensation policy; (b) partnerships, joint ventures, and arrangements with management (i) conform to the Corporation's written policies, (ii) are properly recorded, reflect reasonable investment or payments for goods and services, (iii) further charitable purposes, and (iv) do not result in inurement, impermissible private benefit or in an excess benefit transaction. Annually, each director, principal officer, and member of a committee with governing board delegated powers sign a statement which affirms such person: (a) Has received a copy of the conflicts of interest policy, (b) Has read and understands the policy, (c) Has agreed to comply with the policy, and (d) Understands the Corporation is charitable and to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.”

“A designated committee is responsible for securing research and information to make a recommendation to the full board for the compensation for covered individuals based on a review of comparability data. The committee will secure data that documents compensation levels and benefits for similarly qualified individuals in comparable positions at similar organizations. This data may include the following: (a) Salary and benefit compensation studies by independent sources; (b) Written job offers for positions at similar organizations; (c) Documented telephone calls about similar positions at both nonprofit and for-profit organizations; and (d) Information obtained from the IRS Form 990 filings of similar organizations. To approve the compensation for covered individuals, the board must document how it reached its decisions, including the data on which it relied, in minutes of the meeting during which the compensation was approved. Documentation shall include: (a) A description of the compensation and benefits and the date it was approved; (b) The members of the board who were present during the discussion about compensation and benefits, and the results of the vote; (c) A description of the comparability data relied upon and how the data was obtained; and (d) Any actions taken (such as abstaining from discussion and vote) with respect to consideration of the compensation by anyone who is otherwise a member of the board but who had a conflict of interest with respect to the decision on the compensation and benefits.”

“The organization's 1023 application, form 990, and financial statements are made available to the general public on request and are available for public inspection at its office. Its governing documents and conflict of interest policy are available upon request.”