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.”

“Staging and grounds expense: program service expenses 35,873. Management and general expenses 0. Fundraising expenses 0. Total expenses 35,873. Bank and credit card expense: program service expenses 14,554. Management and general expenses 6,407. Fundraising expenses 337. Total expenses 21,298. Competition awards: program service expenses 14,064. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,064. Printing and publications: program service expenses 13,644. Management and general expenses 160. Fundraising expenses 8. Total expenses 13,812. Visa costs incurred: program service expenses 9,055. Management and general expenses 4,129. Fundraising expenses 217. Total expenses 13,401. Judges fees and expenses: program service expenses 10,801. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,801. Building repairs and maintenance: program service expenses 6,410. Management and general expenses 2,822. Fundraising expenses 149. Total expenses 9,381. Utility costs: program service expenses 4,860. Management and general expenses 1,689. Fundraising expenses 89. Total expenses 6,638. Computer equipment and software: program service expenses 4,471. Management and general expenses 1,968. Fundraising expenses 104. Total expenses 6,543. Security and flagging: program service expenses 4,314. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,314. Equipment rental & maintenance: program service expenses 2,159. Management and general expenses 950. Fundraising expenses 50. Total expenses 3,159. Office equipment and furnishings: program service expenses 2,613. Management and general expenses 473. Fundraising expenses 25. Total expenses 3,111. Volunteer recognition: program service expenses 2,658. Management and general expenses 411. Fundraising expenses 22. Total expenses 3,091. Meeting expense: program service expenses 1,607. Management and general expenses 707. Fundraising expenses 37. Total expenses 2,351. Taxes - other: program service expenses 1,367. Management and general expenses 549. Fundraising expenses 29. Total expenses 1,945. Telephone: program service expenses 1,047. Management and general expenses 461. Fundraising expenses 24. Total expenses 1,532. Postage: program service expenses 981. Management and general expenses 432. Fundraising expenses 23. Total expenses 1,436. Internet: program service expenses 731. Management and general expenses 322. Fundraising expenses 17. Total expenses 1,070. Education: program service expenses 526. Management and general expenses 232. Fundraising expenses 12. Total expenses 770. Dues and subscriptions: program service expenses 488. Management and general expenses 215. Fundraising expenses 11. Total expenses 714. Facility expenses: program service expenses 291. Management and general expenses 261. Fundraising expenses 14. Total expenses 566. Musical instruments: program service expenses 453. Management and general expenses 0. Fundraising expenses 0. Total expenses 453. Meals and entertainment: program service expenses 182. Management and general expenses 176. Fundraising expenses 9. Total expenses 367.”

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