Niner Empire of the 509

“All revenue reported for the tax year consisted of donations. The organization did not charge members or the public for services and therefore has no program service revenue to report.”

“The form 990 is prepared by an external accountant and then provided to the board for review. Board members review the return, request changes if necessary, and approve the final return before it is filed.”

“Compensation review approval - the board of directors annually reviews and approves any compensation paid to officers, directors, or key employees in accordance with the organizations compensation policy. No compensation is paid to board members, officers or directors.”

“Compensation setting process - the board reviews comparable compensation data for similar organizations when determining appropriate compensation levels and approves all compensation in advance of payment. No compensation is paid to board members.”

“Use of independent compensation consultants - the organization does not use independent compensation consultants. Compensation decisions are made by the volunteer board based on internal review and available market data.”

“Conflicts of interest policy - the organization has adopted a written conflict-of-interest policy. All board members are required to disclose any conflicts and recuse themselves from related decisions.”

“Whistleblower policy - the organization has a whistleblower policy that encourages reporting of illegal or unthical conduct. Reports can be made to the board, and confidentiality is maintained to the extent practicable.”

“Document retention and destruction policy - the organization has adopted a document retention and destruction policy to ensure proper maintenance and disposal of records, in compliance with applicable laws and irs guidelines.”

“Policy on political campaign activities - the organization does not engage in lobbying activities. No funds are used to attempt to influence legislation, and no lobbying expenditures were made during the tax year.”

“Policy on political campaign activities - the organization does not participate or intervene in any political campaign on behalf of, or in opposition to, any candidate for public office. No funds were used for political activities during the tax year.”

“Related-party transactions - the organization does not have any transactions with related parties that require disclosure under irs rules. All financial transactions are reviewed and approved by the volunteer board, and anh potential conflicts of interest are disclosed and managed in accordance with the organizations confilct-of-interest policy.”

“Public disclosure - the organization is a volunteer-run sports charter. Governing documents, financial statements, and the conflict-of-interest policy are not posted publicly however, these documents are made available to members or the public upon request in accordance with irs disclosure requirements.”

“The organization carried out its exempt purpose through volunteer-led activities, member support, and community engagement. No program service revenue was generated during the year. All revenue received consisted of donations used to support the organizations mission.”