TY 2020 Form 990 Schedule O

efile Public Visual Render ObjectId: 202321789349301532 - Submission: 2023-06-27 TIN: 45-5274376

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2020

Open to Public
Inspection

Name of the organization

China Digital Times Inc

Employer identification number

45-5274376

Return Reference	Explanation
Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et	Xiao Qiang (President & Editor-in-Chief) and Sophie Beach (Operations Manager) are husband and wife.
Form 990, Part VI, Line 11b: Form 990 Review Process	The Form 990 was prepared by the outside accountants and reviewed by the full board prior to filing the Form 990.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	The conflict-of-interest policy is monitored annually. In connection with any actual or possible conflict of interest, an interested person discloses the existence of the financial interest and is given the opportunity to disclose all material facts to the directors and members, if any, of committees with governing board of directors delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she leaves the governing board of directors of committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining governing board of directors or committee members decides if a conflict of interest exists. An interested person makes a presentation at the governing board or directors or committee meeting, but after the presentation, he/she leaves the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. The chairperson of the governing board of directors or committee, if appropriate, appoints a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the governing board of directors or committee determines whether the corporation can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board of directors or committee determines by a majority vote of the disinterested directors whether the transaction or arrangement is in the corporations? best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, it makes its decision as to whether to enter into the transaction or arrangement.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	The board of directors review and set the presidents compensation using comparable data from other nonprofit organizations. The discussion is documented in the board minutes. The last compensation review was completed on October 2020.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	The organization makes its governing documents, conflict of interest policy and financial statements available on its website.

Return Reference

Explanation

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Xiao Qiang (President & Editor-in-Chief) and Sophie Beach (Operations Manager) are husband and wife.

Form 990, Part VI, Line 11b: Form 990 Review Process

The Form 990 was prepared by the outside accountants and reviewed by the full board prior to filing the Form 990.

Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts

The conflict-of-interest policy is monitored annually. In connection with any actual or possible conflict of interest, an interested person discloses the existence of the financial interest and is given the opportunity to disclose all material facts to the directors and members, if any, of committees with governing board of directors delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she leaves the governing board of directors of committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining governing board of directors or committee members decides if a conflict of interest exists. An interested person makes a presentation at the governing board or directors or committee meeting, but after the presentation, he/she leaves the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. The chairperson of the governing board of directors or committee, if appropriate, appoints a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the governing board of directors or committee determines whether the corporation can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board of directors or committee determines by a majority vote of the disinterested directors whether the transaction or arrangement is in the corporations? best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, it makes its decision as to whether to enter into the transaction or arrangement.

Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management

The board of directors review and set the presidents compensation using comparable data from other nonprofit organizations. The discussion is documented in the board minutes. The last compensation review was completed on October 2020.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization makes its governing documents, conflict of interest policy and financial statements available on its website.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2020

Software ID:	20011566
Software Version:	2020v4.0