Return Reference | Explanation |
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Form 990, Part VI, Section B, line 11b | Form 990 is reviewed by the finance and audit committee then is presented to board of directors for review prior to being filed with the Internal Revenue Service. |
Form 990, Part VI, Section B, line 12c | Board members and key staff complete a written conflict of interest statement annually and are responsible for disclosing potential conflicts when they arise due to new transactions. This statement is retained in the organization's administrative offices. Disclosure should be made to the board chair who shall then bring the matter to the board or appropriate committee. The board or committee will then determine whether the conflict exists and in the case of the existing conflict, whether the contemplated transaction may be authorized as just, fair, and reasonable to tree trust. Any person with perceived or actual conflict of interest is excluded from the discussion and approval of such transaction to which the conflict relates. The policy expands to cover all tree trust staff. Any potential conflicts at the staff level are reported to the executive director. The potential conflicts are then presented to the board by the executive director. |
Form 990, Part VI, Section B, line 15 | The process for determining compensation of top management and officers uses comparative data on wages paid to like employees in similar sized and located organizations. This data is reviewed to determine an appropriate level of pay. Potential pay increases from year to year are based on scores on employee performance evaluations. |
Form 990, Part VI, Section C, line 19 | Documents are made available to the public upon request. |
Form 990, Part XII, Line 2c | There have been no changes from the prior year. |
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