Mendocino Arts Center Inc

“Form 990, part vi, section b, line 11b:the 990 is reviewed by the executive director and the board treasurerbefore it is filed. The executive director will present the annual returnto the board at the meeting immediately following the filing of the returnand will discuss any questions or issues that may come up as a result. Itis not anticipated that any issues that do come up for discussion willresult in changes to the return requiring filing amended annual returns.”

“Form 990, part vi, section b, line 12c:the executive director schedules meetings as necessary to resolveconflicts. Annually, in january, both board members and staff members signan updated disclosure form regarding conflict of interest and whistleblower policies and situations.”

“Form 990, part vi, section b, line 15:the board of directors reviews the executive directors compensation forother like-sized non-profit organizations. National and regional surveys, communication with local non-profit organizations, data received from board source and other suchorganizations.”

“Form 990, part vi, section c, line 19:upon written request.”

“Other fees for services primarily consist of services to care for the lodging including housekeeping, repairs and a property appraisal.”

“Part x, line 2:mendocino art center follows the guidance of fasb asc 740 - accounting foruncertainty in income taxes. As of december 31, 2023, 2022, and 2021,management evaluated the centers tax positions and concluded that thecenter maintained its tax-exempt status and had taken no uncertain taxpositions that require adjustments to the financial statements.”

“Part iii, line 1a:the collections, which are acquired through purchases and contributions, are not recognized as assets on the statement of financial positions unless the collection is available for resale, at which time the collection is valued and entered as inventory. The collections are made upof works of art that are held for educational, research, and curatorial purposes. Each of the items is cataloged, preserved, and cared for, and activities, verifying their existence and assessing their condition, are performed continuously. The collections are subject to a policy that requires proceeds from their sales to be used to acquire other items forcollections. Part iii, line 4:various works of visual fine art are maintained in the collection of theorganization. The pieces in this collection are on rotating display inthe centers art gallery so that they can be enjoyed by the public, aswell as preserved for future generations. Such exhibition andpreservation are both part of the exempt purpose of the organization.”