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.”

“Printing and publications: program service expenses 18,358. Management and general expenses 2,973. Fundraising expenses 0. Total expenses 21,331. Visa costs incurred: program service expenses 6,470. Management and general expenses 7,615. Fundraising expenses 0. Total expenses 14,085. Building repairs and maintenance: program service expenses 0. Management and general expenses 13,847. Fundraising expenses 0. Total expenses 13,847. Event judge fees & expenses: program service expenses 11,726. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,726. Office supplies: program service expenses 1,109. Management and general expenses 7,902. Fundraising expenses 0. Total expenses 9,011. Computer equipment and software: program service expenses 109. Management and general expenses 8,136. Fundraising expenses 0. Total expenses 8,245. Office equipment and furnishings: program service expenses 0. Management and general expenses 7,638. Fundraising expenses 0. Total expenses 7,638. Meals and entertainment: program service expenses 3,980. Management and general expenses 305. Fundraising expenses 0. Total expenses 4,285. Piping awards: program service expenses 4,150. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,150. Meeting expense: program service expenses 763. Management and general expenses 2,077. Fundraising expenses 0. Total expenses 2,840. Internet: program service expenses 0. Management and general expenses 2,696. Fundraising expenses 0. Total expenses 2,696. Equipment rental & maintenance: program service expenses 602. Management and general expenses 2,016. Fundraising expenses 0. Total expenses 2,618. Postage: program service expenses 29. Management and general expenses 2,186. Fundraising expenses 0. Total expenses 2,215. Dues and subscriptions: program service expenses 800. Management and general expenses 1,216. Fundraising expenses 0. Total expenses 2,016. Taxes - other: program service expenses 500. Management and general expenses 928. Fundraising expenses 0. Total expenses 1,428. Education: program service expenses 0. Management and general expenses 1,073. Fundraising expenses 0. Total expenses 1,073. Dance prize money: program service expenses 1,015. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,015. Audio equipment: program service expenses 0. Management and general expenses 918. Fundraising expenses 0. Total expenses 918. Quickbooks payment fees: program service expenses 0. Management and general expenses 759. Fundraising expenses 0. Total expenses 759. Kitchen supplies: program service expenses 77. Management and general expenses 204. Fundraising expenses 0. Total expenses 281.”

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