| Form 990, Part VI, Section A, line 8b |
No committee is authorized to act on behalf of the governing body. |
| Form 990, Part VI, Section B, line 11b |
The 990 is reviewed by the Executive Director and the Director of Finance. The Director of Finance compares the information in the 990 to the annual audit report for accuracy and addresses any inconsistencies found with the auditor; any necessary corrections would be made prior to filing. The 990 is available to any board member upon request. |
| Form 990, Part VI, Section B, line 12c |
All staff and board members are required to review the conflict of interest policy and complete and sign a conflict of interest statement at the beginning of each fiscal year. New hires and any new board members added during the year are also given this policy and are required to complete and sign the conflict of interes statement. This statement includes disclosure of all current and potential conflicts of interest. |
| Form 990, Part VI, Section B, line 15a |
The policy of DUG is to have the Board of Directors conduct a performance review of the Executive Director, which includes a self-evaluation from the Executive Director. The Board then reviews the annual budget and financial information and on occasion does a review of prevailing market rates for a similar position, the conclusions of which come in the form of documentation of any potential increase in salary in the Board meeting minutes. |
| Form 990, Part VI, Section C, line 19 |
Financial information is available through the websites of GuideStar and the Colorado Secretary of State. Governing documents and conflict of interest policy documents are on file in the DUG office and are available for public review as requested by the general public and grant sources. |
| 990 Part X Balance Sheet Lines 17 and 25 |
Other liabilities in the amount of $129,503 were included in accounts payable and accrued expenses. The return was amended to break out other liabilities from accounts payable and accrued expenses and to include the appropriate information in Schedule D. |
| Form 990 Part XII Line 2C |
The return was amended to include that the Organization has their financial statements audited by an indepedent auditor on a separate basis. The financial statements audit is a standard practice of Denver Urban Gardens. The balance sheet was also adjusted to reclassify funds held for others from accounts payable to other liabilities. |
Attach to Form 990 or 990-EZ.