Black Diamond Camps

“Officers of the board of directors make up the Executive Committee and have authority of all powers and board subject to direction and control of board of directors except for the power to ammend articles and bylaws.”

“There are two board members who have a family relationship: John Stewart and Laurie Stewart.”

“The Form 990 is prepared by an independent CPA firm. A copy of the Form 990 was provided to the organization's Executive Director and board before being filed. The tax return was reviewed and approved by the Executive Director before being filed with the Internal Revenue Service.”

“The executive director and board of directors monitor all significant activities for conflict of interest and ensure compliance with the policy if situations are identified. Officers and board members sign annual conflict of interest statements which are reviewed by the board. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.”

“Compensation of the Executive Director is determined by the Board of Directors based on their knowledge of comparable positions and the Camp's economic resources. Deliberation is documented in the board minutes and the Director's employee file. Compensation of key employees is determined by the executive director based on comparable positions within and without the organization, the camp's resources and past performance. Documentation of deliberations, evaluations, and compensation level is maintained in the employee file.”

“Camp Berachah makes it governing documents, conflict of interest policy, and financial statements available to the public upon request.”

“Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F.”

“The organization's Board assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year.”