Kotzebue Dog Mushers Association

“The organization has members, the membership is open to the public.”

“The organization's members elect the officers on an annual basis.”

“The organization receives the 990 and 990-t from the paid preparer. After review by the president and the board, the 8879-eo for the 990 and 990-t are signed and the returns are electronically submitted to the irs.”

“THE BOARD REQUIRES THE FOLLOWING FROM EACH MEMBER OF THE BOARD IN REGARDS TO THE CONFLICT OF INTEREST POLICY: This policy shall be reviewed annually by each member of the board of directors. Any changes to the policy shall be communicated immediately to all Responsible Persons.”

“Impartial Decision Makers. The compensation rate shall be approved in advance (before any payment is made) by the Approval Body of The Kotzebue Dog Mushers Association, which shall consist of individuals who do not have a conflict of interest with respect to the compensation arrangement (example: neither the employee whose compensation is being determined nor any of his/her family members may be present during the discussion/debate or participate in the vote). Comparability Data. When appropriate, the Approval Body shall, in considering compensation to employees, rely on comparability data that demonstrates the fair market value of the compensation in question. For example, what is the compensation range of similarly qualified individuals in like positions at like organizations. This data may include the following: a)expert compensation studies by independent firms; b)written job offers for positions at similar organizations; c)documented telephone calls about similar positions at both nonprofit and for-profit organizations; and d)information obtained from the IRS Form 990 filings of similar organizations. 3. Concurrent Documentation. The Approval Body shall document how it reached its decisions, including the data on which it relied. To qualify as concurrent documentation, written or electronic records of the Approval Body (such as meeting minutes) must note: a)the terms of the compensation and the date it was approved; b)the members of the Approval Body who were present during the debate on the compensation that was approved and those who voted on it; c)the comparability data obtained and relied upon and how the data were obtained; and d)any actions taken with respect to consideration of the compensation by anyone who is otherwise a member of the Approval Body but who had a conflict of interest with respect to the decision on the compensation.”

“The organization makes any existing policy or governing documents available upon request.”