Spirit of Ukraine

“The organization updated its bylaws during the tax year to ensure compliance with applicable state and federal nonprofit regulations. The updates were administrative and compliance-related in nature and did not materially change the organization's mission, governance structure, or operational authority.”

“The organization documents board meetings through written minutes prepared by the Secretary. Minutes are reviewed and approved at the next meeting and maintained in the organization's permanent records.”

“Committees with authority to act on behalf of the board also prepare written minutes or written consents. These are reviewed, approved, and maintained in the organization's records following the same process as board minutes.”

“Prior to filing, the organization consulted with a volunteer IRS compliance advisor and a QuickBooks Online accounting specialist to review the Form 990 for accuracy and completeness. A complete copy of the Form 990 was provided to all members of the governing board for review. Each board member was given the opportunity to review the return, provide feedback, and approve the filing prior to submission.”

“The organization maintains a written conflict of interest policy requiring annual disclosure statements from officers and directors. Board members are required to disclose any potential financial or personal interests that could give rise to a conflict. Any disclosed conflict is reviewed by the governing board, and the interested individual is recused from discussion and voting on the matter. Compliance is monitored through annual review and documentation of disclosures in the organization's records.”

“The organization makes its Form 990, governing documents, conflict of interest policy, and financial statements publicly available on its website. These documents are also available upon request in accordance with applicable state and federal disclosure requirements.”

“Amounts reported on Part IX, Line 11g represent payments for professional and contracted services necessary to support the organization's humanitarian operations and compliance requirements. These services may include accounting support, tax preparation, grant writing assistance, IT services, marketing and media support, web development, shipping logistics coordination, and other specialized professional services. All services were obtained at fair market value and were necessary to advance the organization's charitable mission of delivering humanitarian aid to Ukraine.”