Celtic Arts Foundation

“The board of directors is elected at the annual general meeting by the organization's members. The organization has three classes of members. Regular members consist of all persons and organizations that contribute the annual membership fee, honorary members consist of those persons designated by the board of directors, and associate members consist of non-voting members designated by the board of directors. All membership classes except associate members are eligible to vote at the annual general meeting.”

“An electronic copy of the form 990 is made available for review to each board member prior to filing.”

“Each board member reviews and signs the conflict of interest statement annually stating that they have not had any conflicts of interest during the year.”

“A formal review of the executive director is conducted annually by the board of directors. A written evaluation document is created by the review committee, typically the entire board, and presented by the board chair. Compensation ranges are reviewed annually.”

“Governing documents, conflict of interest policy, and financial statmements open to inspection at any time upon request and reviewed annually at the organization's membership meeting. Additionally, financial statements are posted on the organization's website.”

“Travel - musicians and instructors: program service expenses 26,786. Management and general expenses 0. Fundraising expenses 0. Total expenses 26,786. Bank and credit card expense: program service expenses 11,754. Management and general expenses 5,583. Fundraising expenses 294. Total expenses 17,631. Competition awards: program service expenses 16,152. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,152. Judges fees and expenses: program service expenses 15,278. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,278. Utility costs: program service expenses 5,087. Management and general expenses 1,930. Fundraising expenses 102. Total expenses 7,119. Printing and publications: program service expenses 6,631. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,631. Security and flagging: program service expenses 5,860. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,860. Building repairs and maintenance: program service expenses 3,524. Management and general expenses 1,674. Fundraising expenses 88. Total expenses 5,286. Meeting expense: program service expenses 3,247. Management and general expenses 838. Fundraising expenses 44. Total expenses 4,129. Visa costs incurred: program service expenses 2,498. Management and general expenses 985. Fundraising expenses 52. Total expenses 3,535. Taxes - other: program service expenses 2,196. Management and general expenses 582. Fundraising expenses 31. Total expenses 2,809. Building costs: program service expenses 1,794. Management and general expenses 852. Fundraising expenses 45. Total expenses 2,691. Computer equipment and software: program service expenses 1,618. Management and general expenses 592. Fundraising expenses 31. Total expenses 2,241. Dues and subscriptions: program service expenses 1,268. Management and general expenses 604. Fundraising expenses 42. Total expenses 1,914. Office equipment and furnishings: program service expenses 1,133. Management and general expenses 538. Fundraising expenses 47. Total expenses 1,718. Musical instruments: program service expenses 1,122. Management and general expenses 533. Fundraising expenses 28. Total expenses 1,683. Postage: program service expenses 1,001. Management and general expenses 468. Fundraising expenses 25. Total expenses 1,494. Internet: program service expenses 786. Management and general expenses 373. Fundraising expenses 20. Total expenses 1,179. Telephone: program service expenses 713. Management and general expenses 339. Fundraising expenses 18. Total expenses 1,070. Equipment rental & maintenance: program service expenses 603. Management and general expenses 286. Fundraising expenses 15. Total expenses 904. Education: program service expenses 600. Management and general expenses 285. Fundraising expenses 15. Total expenses 900. Volunteer recognition: program service expenses 448. Management and general expenses 0. Fundraising expenses 0. Total expenses 448. Bad debt: program service expenses 150. Management and general expenses 71. Fundraising expenses 4. Total expenses 225. Meals and entertainment: program service expenses 36. Management and general expenses 0. Fundraising expenses 0. Total expenses 36.”

“The modified cash basis of accounting used by taxpayer includes limited types of accounts receivable and accounts payable of the organization.”