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.”

“Bank and credit card expense: program service expenses 9,260. Management and general expenses 4,393. Fundraising expenses 231. Total expenses 13,884. Computer equipment and software: program service expenses 8,108. Management and general expenses 3,725. Fundraising expenses 200. Total expenses 12,033. Building repairs and maintenance: program service expenses 3,886. Management and general expenses 1,846. Fundraising expenses 97. Total expenses 5,829. Utility costs: program service expenses 3,436. Management and general expenses 1,718. Fundraising expenses 0. Total expenses 5,154. Staging and grounds expense: program service expenses 3,534. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,534. Office equipment and furnishings: program service expenses 2,352. Management and general expenses 1,117. Fundraising expenses 59. Total expenses 3,528. Equipment rental & maintenance: program service expenses 1,900. Management and general expenses 905. Fundraising expenses 48. Total expenses 2,853. Taxes - other: program service expenses 1,992. Management and general expenses 811. Fundraising expenses 47. Total expenses 2,850. Competition awards: program service expenses 2,325. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,325. Postage: program service expenses 1,290. Management and general expenses 651. Fundraising expenses 33. Total expenses 1,974. Telephone: program service expenses 1,195. Management and general expenses 568. Fundraising expenses 30. Total expenses 1,793. Printing and publications: program service expenses 1,492. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,492. Internet: program service expenses 865. Management and general expenses 411. Fundraising expenses 22. Total expenses 1,298. Volunteer recognition: program service expenses 839. Management and general expenses 420. Fundraising expenses 0. Total expenses 1,259. Meeting expense: program service expenses 952. Management and general expenses 300. Fundraising expenses 0. Total expenses 1,252. Office supplies: program service expenses 715. Management and general expenses 339. Fundraising expenses 18. Total expenses 1,072. Dues and subscriptions: program service expenses 576. Management and general expenses 209. Fundraising expenses 14. Total expenses 799. Musical instruments: program service expenses 355. Management and general expenses 177. Fundraising expenses 0. Total expenses 532. Education: program service expenses 250. Management and general expenses 119. Fundraising expenses 6. Total expenses 375. Judges fees and expenses: program service expenses 369. Management and general expenses 0. Fundraising expenses 0. Total expenses 369. Facility expenses: program service expenses 226. Management and general expenses 113. Fundraising expenses 0. Total expenses 339. Visa costs incurred: program service expenses -3,033. Management and general expenses -1,569. Fundraising expenses -78. Total expenses -4,680.”

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