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 41,694. Management and general expenses 0. Fundraising expenses 0. Total expenses 41,694. Travel - musicians and instructors: program service expenses 25,859. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,859. Bank and credit card expense: program service expenses 15,708. Management and general expenses 7,474. Fundraising expenses 393. Total expenses 23,575. Competition awards: program service expenses 18,516. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,516. Judges fees and expenses: program service expenses 13,499. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,499. Printing and publications: program service expenses 12,244. Management and general expenses 823. Fundraising expenses 43. Total expenses 13,110. Visa costs incurred: program service expenses 6,783. Management and general expenses 3,056. Fundraising expenses 161. Total expenses 10,000. Building repairs and maintenance: program service expenses 5,322. Management and general expenses 2,528. Fundraising expenses 133. Total expenses 7,983. Utility costs: program service expenses 5,624. Management and general expenses 2,008. Fundraising expenses 106. Total expenses 7,738. Computer equipment and software: program service expenses 3,274. Management and general expenses 1,555. Fundraising expenses 82. Total expenses 4,911. Meeting expense: program service expenses 2,707. Management and general expenses 1,354. Fundraising expenses 0. Total expenses 4,061. Security and flagging: program service expenses 2,914. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,914. Office equipment and furnishings: program service expenses 1,279. Management and general expenses 1,446. Fundraising expenses 76. Total expenses 2,801. Postage: program service expenses 1,845. Management and general expenses 876. Fundraising expenses 46. Total expenses 2,767. Equipment rental & maintenance: program service expenses 1,547. Management and general expenses 735. Fundraising expenses 39. Total expenses 2,321. Volunteer recognition: program service expenses 964. Management and general expenses 1,017. Fundraising expenses 176. Total expenses 2,157. Meals and entertainment: program service expenses 2,110. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,110. Taxes - other: program service expenses 1,079. Management and general expenses 693. Fundraising expenses 36. Total expenses 1,808. Education: program service expenses 982. Management and general expenses 466. Fundraising expenses 25. Total expenses 1,473. Telephone: program service expenses 694. Management and general expenses 329. Fundraising expenses 17. Total expenses 1,040. Internet: program service expenses 638. Management and general expenses 303. Fundraising expenses 16. Total expenses 957. Dues and subscriptions: program service expenses 638. Management and general expenses 205. Fundraising expenses 10. Total expenses 853. Musical instruments: program service expenses 827. Management and general expenses 0. Fundraising expenses 0. Total expenses 827. Facility expenses: program service expenses 324. Management and general expenses 87. Fundraising expenses 0. Total expenses 411.”

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