Mountains Restoration Trust

“Did the organization regularly and consistantly monitor the conflict of interest policy: the policy is reviewed and either revised or renewed annually. The revision or renewal is in writing. In connection with any actual or possible conflict of interest, a responsible person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the executive directors and responsible parties of the committee who will consider the proposed transaction and arrangement.”

“Describe the process used by the organization to review this Form 990: Each board member receives a copy of the return, given a period of time to review, then provides approval to file return.”

“Did the process to determine compensation include a review and approval by independent persons, comparable data and contemporaneous substantiation of the deliberation and decision? THE COMPENSATION FOR THE EXECUTIVE DIRECTOR IS REVIEWED AND APPROVED BY THE BOARD ANNUALLY. The executive director purchases the Center for NonProfit Management's Southern California Survey for executive directors, or California Council of Land Trust's Wage and Benefit Survey. The MOUNTAIN RESTORATION TRUST Board of Director Treasurer reviews the compensation survey and determines if the compensation for the executive director is comparable to these wage surveys.”

“Describe how the organization makes its governing documents, conflict of interest policy, and financial statements available to the public: Our books are available to the public when requested by telephone, in person or written communications. The policies are kept in a binder on a shelf in a public accessible room. The form 990 is also made available for charitable organizations through the website Guidestar and the State of California Attorney General website.”

“Reportable compensation for Executive Director Debbie Sharpton was $90,000 but reported as $83,423 on page 10 of the functional expenses. The insurance proceeds from the fire was a partial reimbursement of Ms. Sharpton's wages.”

“Explanation for 11G: MOUNTAINS RESTORATION TRUST HAD A FIRE DURING 2015 OVER 75% OF THE EXPENSES PAID FOR OTHER PROFESSIONAL FEES WAS DUE TO THE FIRE. THE CLEANUP CONTINUED INTO 2016 THROUGH 2017.”