| FORM 990, PART VI, SECTION A, LINE 2 |
THE PRESIDENT, TREASURER AND ONE DIRECTOR ALSO SERVED THE SAME ROLES AT RESOURCES LEGACY FUND (RLF), A 501(C)(3) ORGANIZATION AND FUND FOR A BETTER (FBF), A 501(C)(4) ORGANIZATION. SAF AND FBF ARE RELATED TO EACH OTHER BUT ARE UNRELATED TO RLF. |
| FORM 990, PART VI, SECTION B, LINE 11B |
THE 990 IS PREPARED BY OUTSIDE TAX ACCOUNTANTS, REVIEWED BY MANAGEMENT AND THE AUDIT COMMITTEE. IT IS THEN SENT TO ALL VOTING MEMBERS BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C |
A CONFLICT OF INTEREST POLICY COVERS OFFICERS AND DIRECTORS, WHO ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS ANNUALLY IN WRITING AND PRIOR TO ANY VOTE BY THE BOARD OF DIRECTORS IN WHICH A CONFLICT EXISTS OR APPEARS TO EXIST. THE BOARD OF DIRECTORS DETERMINES IF AN ACTUAL OR APPARENT CONFLICT EXISTS AND IS RESPONSIBLE FOR ANY REQUIRED REVIEW AND ACTION. IN ALL CASES, BOARD MEMBERS RECUSE THEMSELVES FROM VOTING IN CASE OF CONFLICTS OF INTEREST. ADDITIONALLY, A CONFLICT OF INTEREST POLICY IS INCLUDED IN THE EMPLOYEE POLICY MANUAL. UPON HIRE, EMPLOYEES ARE REQUIRED TO READ IT AND ACKNOWLEDGE THAT THEY ARE FAMILIAR WITH AND WILL OBSERVE THE POLICY; ACTUAL, POTENTIAL OR PERCEIVED CONFLICTS MUST BE REPORTED TO EXECUTIVE MANAGEMENT FOR REVIEW PRIOR TO THE RELEVANT DECISION. |
| FORM 990, PART VI, SECTION B, LINE 15 |
THE RLF GOVERNANCE COMMITTEE, A COMMITTEE OF THE RLF BOARD, ENGAGED AN OUTSIDE CONSULTANT TO REVIEW THE EXECUTIVE COMPENSATION OF PEER ORGANIZATIONS, TO ASSESS EXECUTIVE COMPENSATION, AND TO PROVIDE AN INDEPENDENT OPINION REGARDING THE REASONABLENESS OF THE EXECUTIVE COMPENSATION. THE SAF OFFICERS INCLUDING PRESIDENT, SECRETARY, AND TREASURER WERE INCLUDED IN THIS ASSESSMENT. THIS PROCESS WAS LAST UNDERTAKEN IN 2021. |
| FORM 990, PART VI, SECTION C, LINE 19 |
AUDITED STATEMENTS AND 990 TAX RETURNS ARE AVAILABLE AND DOWNLOADABLE FROM SAF'S WEBSITE. FORM 1023 IS AVAILABLE UPON REQUEST. |
| FORM 990, PART VII, SECTION A, LINE 1A |
SAF AND RESOURCES LEGACY FUND, AN UNRELATED ORGANIZATION, ARE PARTY TO A COST SHARING REIMBURSEMENT AGREEMENT UNDER WHICH SAF REIMBURSES RLF FOR DIRECT AND INDIRECT COSTS, INCLUDING PERSONNEL COSTS, INCURRED ON BEHALF OF SAF. AS A PART OF THAT, SAF REIMBURSED RLF FOR PERSONNEL COSTS FOR MICHAEL MANTELL, ROSINA BUGARIN, AND HELENA CHOI. RLF'S COMPENSATION OF $12,292 TO MICHAEL MANTELL; $1,551 TO ROSINA BUGARIN; AND $5,058 TO HELENA CHOI, RESPECTIVELY, WAS REIMBURSED BY SAF FOR THEIR DIRECT AND INDIRECT COSTS INCURRED ON BEHALF OF SAF. |
| FORM 990, PART IX, LINES 5-10 |
SAF PAYS SOME PAYROLL TAXES DIRECTLY; RESOURCES LEGACY FUND SATISFIES THE REMAINING EMPLOYMENT TAX-RELATED OBLIGATIONS ON BEHALF OF SAF. |
Attach to Form 990 or 990-EZ.