Frontiers USA

“Frontiers has three classes of membership: (1) United States field team leaders (2) Board members (3) Specific International Office members The Organization's Bylaws reserve to its United States field team leaders and IO Director decisions related to: a) Religious doctrine, b) Sprititual direction of team leaders, or c) Changes to the Articles of Incorporation or Bylaws”

“See explanation for Form 990, Part VI, Section A, Line 6.”

“See explanation for Form 990, Part VI, Section A, Line 6.”

“Form 990 is prepared by an independent CPA firm and reviewed in detail by senior financial management. The reviewed Form 990 is then forwarded to the Board audit committee for review and made available to the entire Board before being filed with the IRS.”

“Conflict of interest statements are completed and signed by all officers and board members on an annual basis. The Executive and Finance teams monitor all transactions entered into by the organization. All identified potential conflicts of interest are brought to the board's attention and submitted for approval. The person with the conflict recuses his or herself from the decision making process and the board votes on whether the organization should enter into the related party transaction. All transactions must be in the best interest of the organization.”

“Line 15a: The full Board reviews the CEO's compensation whenever a change is requested. Comparability data using compensation information for other CEOs in similar sized non-profit organizations is reviewed. This process is documented in the minutes. Line 15b: Compensation changes for officers are dependent upon the completion of a written performance review by the officer's supervisor. Pay increases cannot exceed the predetermined salary range for the officer's position. Salary ranges are based on compensation information for similar positions in similar sized non-profit organizations. Officers' benefits are equivalent to and determined in the same manner as other company employees. Documentation is maintained in the Officer's personnel file.”

“The organization's governing documents, conflict of interest policy, and financial statements are available upon request.”

“Number of employees reported on Form 990, Part V, line 2 includes employees from CTS LLC's Form W-3, reported as a disregarded entity.”

“In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 06/30/19. To date, Form 990 and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Part X, Lines 27-28: Line 27 - Net assets without donor restrictions $ 6,666,946 Line 28 - Net assets with donor restrictions 11,226,594 --------- Total net assets $17,893,540”