2019-08-21T15:18:57-05:00 2017-12-31 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2017-01-01 263283639 IN OUR BACKYARDS INC INOU 9174644515 540 PRESIDENT STREET 3RD FLOOR BROOKLYN NY 11215 ERIN BARNES CEO 9174644515 2019-08-21 1 GARRETT M HIGGINS P00543209 9143818900 2019-08-21 65.51.112.58 2019-08-21 15:18:53 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 9616F4B14A694591D1E716C270910E6FA5556DA3 2017 2019-02-21 02:37:17Z BRANDON WHITNEY 540 PRESIDENT STREET 3RD FLOOR BROOKLYN NY 11215 2323473 0 X WWW.IOBY.ORG X 2008 NY IOBY MOBILIZES NEIGHBORS WHO HAVE GOOD IDEAS TO BECOME POWERFUL CITIZEN LEADERS WHO PLAN, FUND AND MAKE POSITIVE CHANGE IN THEIR OWN NEIGHBORHOODS. 17 15 46 450 0 0 3179800 2205239 213335 107339 0 0 0 -5937 3393135 2306641 672112 978637 0 0 1366673 1677404 0 0 314138 715846 924039 2754631 3580080 638504 -1273439 2202952 900502 600797 571786 1602155 328716 X IOBY MOBILIZES NEIGHBORS WHO HAVE GOOD IDEAS TO BECOME POWERFUL CITIZEN LEADERS WHO PLAN, FUND AND MAKE POSITIVE CHANGE IN THEIR OWN NEIGHBORHOODS. WE ARE CREATING A FUTURE IN WHICH OUR NEIGHBORHOODS ARE SHAPED BY THE POWERFUL GOOD IDEAS OF OUR OWN NEIGHBORS. 0 0 2550642 978637 35780 PROJECT SUPPORTTHIS PROGRAM COMPRISES ALL OF THE SERVICES THAT WE PROVIDE FOR PROJECTS USING THE IOBY PLATFORM. IN ADDITION TO THE USE OF OUR WEBSITE AND ITS TOOLS, PROJECT LEADERS BENEFIT FROM OPTIONAL TECHNICAL ASSISTANCE FROM THE IOBY TEAM IN THE FORM OF WORKSHOPS AND ONE-ON-ONE CONSULTATIONS ON: PROJECT PLANNING AND MANAGEMENT; SOCIAL MEDIA AND ONLINE COMMUNICATIONS; PARTICIPATION IN OUR DIGITAL STORYTELLING PROJECT; AND, MOST IMPORTANTLY, GRASSROOTS FUNDRAISING. THIS PROGRAM ALSO INCLUDES ALL ASPECTS OF THE LIMITED FORM OF FISCAL SPONSORSHIP THAT WE OFFER TO PROJECTS AND MANAGEMENT OF NECESSARY PURCHASING AND/OR FUNDS DISBURSEMENT AFTER PROJECTS ARE FULLY FUNDED, AS WELL AS SUBSEQUENT REPORTING. AT THE END OF 2017, OVER 1,500 PROJECTS HAVE BEEN SUCCESSFULLY FUNDED OR ARE ACTIVELY FUNDRAISING. 248645 35780 ONLINE PLATFORMTHIS PROGRAM IS THE FUNCTIONAL HEART OF OUR ORGANIZATION AND THE CORE OF OUR UNIQUE MODEL; IT ENABLES MOST OTHER ASPECTS OF OUR WORK. WE DESIGN, BUILD AND MAINTAIN A WEB PLATFORM (IOBY.ORG) FOCUSED ON MEETING THE NEEDS OF THE PROJECT LEADERS WE SERVE AND THE DONORS THAT SUPPORT THEIR WORK. THIS PLATFORM IS CONSTANTLY EVOLVING THROUGH ITERATIONS AND ENHANCED BY FEEDBACK FROM BOTH PROJECT LEADERS AND DONORS. 200005 35779 PROJECT ADVOCACY & RECRUITINGTHIS PROGRAM COMPRISES ALL OF THE ACTIVITIES AND INITIATIVES WE DESIGN AND MANAGE IN ORDER TO RECRUIT PROJECTS AND CONNECT WITH POTENTIAL DONORS AND VOLUNTEERS. IT ALSO INCLUDES ALL OUR EVENTS AND COMMUNICATIONS TO KEEP DONORS INVOLVED AND UP TO DATE WITH PROJECTS THEY HAVE SUPPORTED, AS WELL AS A VARIETY OF OUTREACH ACTIVITIES TO PROMOTE THE WORK OF OUR PROJECTS TO THE BROADER COMMUNITY OF INTERESTED COMMUNITY ACTIVISTS AND NEIGHBORHOOD LEADERS. WE HAVE BUILT STRONG RELATIONSHIPS WITH HUNDREDS OF LOCAL COMMUNITY GROUPS AND NONPROFITS ACROSS THE COUNTRY, AND RECRUITED OVER 1,500 PROJECTS. 2999292 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 24 0 46 1 0 0 0 0 0 1 1 0 0 0 0 X 17 15 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X X BRANDON WHITNEY 9174644515 540 PRESIDENT STREET 3RD FLOOR BROOKLYN NY 11215 ERIN BARNES COFOUNDER & CEO 60.00 X X 94790 0 9098 BRANDON WHITNEY COFOUNDER & COO 60.00 X X 94875 0 9098 CASSIE FLYNN COFOUNDER & BOARD MEMBER 5.00 X X 0 0 0 CHARLOTTE KAISER TREASURER/FINANCE CHAIR 10.00 X X 0 0 0 ERIC NG BOARD CHAIR 10.00 X X 0 0 0 LINDSAY CAMPBELL SECRETARY 5.00 X X 0 0 0 BETHANY WALL BOARD MEM/DEV CHAIR (THRU JUNE 2017) 10.00 X 0 0 0 JASON SCHWARTZ BOARD MEMBER/GOVERNANCE CHAIR 10.00 X 0 0 0 EVELYN BURNETT BOARD MEMBER 5.00 X 0 0 0 MICHELLE HUANG BOARD MEMBER 5.00 X 0 0 0 MILICENT JOHNSON BOARD MEMBER (THRU JUNE 2017) 5.00 X 0 0 0 ADAM FREED BOARD MEMBER 5.00 X 0 0 0 JAMIE HAND BOARD MEMBER 5.00 X 0 0 0 JUSTIN MOORE BOARD MEMBER 5.00 X 0 0 0 NADIA OWUSU BOARD MEMBER 5.00 X 0 0 0 NAOMI DOERNER BOARD MEMBER 5.00 X 0 0 0 PROJJAL DUTTA BOARD MEMBER 5.00 X 0 0 0 SHIN-PEI TSAY BOARD MEMBER 5.00 X 0 0 0 HARRIET TREGONING BOARD MEMBER 5.00 X 0 0 0 189665 0 18196 0 0 0 0 ECHO & CO ONE DAVIS SQUARE SUITE 302 SOMERVILLE MA 02144 WEBSITE DEVELOPMENT 251693 THE ROOM40 GROUP 50 MILK STREET 16TH FLOOR BOSTON MA 02109 EXECUTIVE STRATEGY 121250 2 25067 2180172 2205239 SERVICE FEES 900099 107339 107339 107339 7650 25067 16832 -9182 -9182 MISCELLANEOUS REVENUE 900099 3245 3245 3245 2306641 107339 0 -5937 910709 910709 67928 67928 207861 151193 23411 33257 1208729 882372 132960 193397 140903 98633 19726 22544 119911 87535 13190 19186 6431 5981 450 1130 1051 79 23594 21942 1652 212500 194877 17165 458 22470 19549 2696 225 64043 53181 6679 4183 194600 177346 11525 5729 135996 106000 15757 14239 86262 86262 4300 3870 430 30624 26643 3675 306 125231 91419 13775 20037 2144 2144 OTHER DIRECT EXPENSE 8333 7250 1000 83 STAFF DEVELOPMENT/TRAIN 6381 5551 766 64 3580080 2999292 266650 314138 858741 240028 952439 293200 245 0 137665 519796 159162 247222 360634 6640 6640 2202952 900502 405797 254662 165000 250000 30000 67124 600797 571786 X 108029 -512539 1494126 841255 1602155 328716 2202952 900502 -1273439 0 X X 0 1 X 1 0 X 656396 1721065 2780738 3179800 2205239 10543238 656396 1721065 2780738 3179800 2205239 10543238 1500374 9042864 18383 3245 21628 10564866 324032 0.85590 0.86240 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2013 AMOUNT: $ 18,383. 2017 AMOUNT: $ 3,245. 43114 20979 22135 476682 138183 338499 360634 X 2323473 16832 16832 2306641 0 2306641 3596912 16832 16832 3580080 0 3580080 PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2014. PART XI, LINE 2D - OTHER ADJUSTMENTS: EVENT EXPENSES REPORTED ON PART VIII, LINE 8B 16,832. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT EXPENSES REPORTED ON PART VIII, LINE 8B 16,832. SUMMER PARTY 32717 25067 7650 7413 4482 315 4622 32717 25067 7650 7413 4482 315 4622 16832 -9182 1 ARTS EAST NEW YORK INC 534 LIVONIA AVENUE BROOKLYN NY 11207 270889467 501(C)(3) 7457 PROJECT DISBURSEMENT: ARTIST INCUBATOR & VENDOR MARKET ASSOCIATION TO BENEFIT CHILDREN 419 EAST 86TH STREET NEW YORK NY 10028 133303089 501(C)(3) 5490 PROJECT DISBURSEMENT: SUMMER BACKPACK PROJECT ATNSC CENTER FOR HEALING & CREATIVE LEADERSHIP 3 SEVERANCE CIRCLE UNIT 18742 CLEVELAND HEIGHTS OH 44118 815288866 501(C)(3) 10042 PROJECT DISBURSEMENT: GENERAL OPERATING SUPPORT BIKE CLEVELAND 3000 BRIDGE AVENUE SUITE 1 CLEVELAND OH 44113 452556898 501(C)(3) 13435 PROJECT DISBURSEMENT: THE CLEVELAND REFUGEE BIKE PROJECT BISHOP SEABURY ACADEMY 4120 CLINTON PARKWAY LAWRENCE KS 66047 481143932 501(C)(3) 5058 PROJECT DISBURSEMENT: MAKE AN IMPACT - SUPPORT SEABURY BASKETBALL BROOKLYN URBAN GARDEN CHARTER SCHOOL 500 19TH STREET BROOKLYN NY 11215 453453383 501(C)(3) 15416 PROJECT DISBURSEMENT: BUGS ANNUAL APPEAL CENTER FOR SACRED STUDIES 13550 CHURCH ST GUERNEVILLE CA 95446 770572410 501(C)(3) 12746 PROJECT DISBURSEMENT: BLACK HILLS UNITY CONCERT 2017 CENTRAL BROOKLYN ECONOMIC DEVELOPMENT CORPORATION 444 THOMAS BOYLAND STREET 3RD FL RM 301 BROOKLYN NY 11212 112981085 501(C)(3) 5370 PROJECT DISBURSEMENT: WE RUN BROWNSVILLE - NEXT LEVEL CITY OF WILSON CITY HALL 112 GOLDSBORO STREET E WILSON NC 27893 566000240 CITY OF WILSON 7903 PROJECT DISBURSEMENT: WILSON ARTSY ALLEYS CLEVELAND NEIGHBORHOOD PROGRESS 11327 SHAKER BOULEVARD SUITE 500W CLEVELAND OH 44104 341611055 501(C)(3) 10119 PROJECT DISBURSEMENT: FEED PEOPLE, NOT LANDFILLS COOPER YOUNG COMMUNITY ASSOCIATION 2298 YOUNG AVE MEMPHIS TN 38104 413203634 501(C)(3) 28392 PROJECT DISBURSEMENT: LEGACY MEMPHIS JOHNNY CASH STATUE PROJECT DC ARTS CENTER 2438 18TH STREET NW WASHINGTON DC 20009 521642494 501(C)(3) 24620 PROJECT DISBURSEMENT: ADAMS MORGAN DAY 2017 DETROIT AUDUBON 4605 CASS AVENUE DETROIT MI 48201 386004962 501(C)(3) 5900 PROJECT DISBURSEMENT: DETROIT AUDUBON BINOCULAR BUDDIES DETROIT STRATEGIC FRAMEWORK INC 2990 WEST GRAND BOULEVARD NO 2 DETROIT MI 48202 475050055 501(C)(3) 8238 PROJECT DISBURSEMENT: LOTS TO MAINTAIN DOWNTOWN LEE'S SUMMIT MAIN STREET 13 SE THIRD STREET LEES SUMMIT MO 64063 431541808 501(C)(3) 5184 PROJECT DISBURSEMENT: DOWNTOWN MOVIE NIGHTS EARTH MATTER NY INC 179 RIVINGTON STREET APT 4A NEW YORK NY 10002 270625845 501(C)(3) 5309 PROJECT DISBURSEMENT: THE LAVENDER FIELD ON GOVERNORS ISLAND EAST END NEIGHBORHOOD HOUSE 2749 WOODHILL ROAD CLEVELAND OH 44104 340714656 501(C)(3) 5180 PROJECT DISBURSEMENT: UJIMA RE-FRESH POP-UP JUICE SPOTS EASTERN MARKET CORPORATION 2934 RUSSELL STREET DETROIT MI 48207 320030432 501(C)(3) 57751 PROJECT DISBURSEMENT: HELP RUSSELL STREET GROW! ENTRADA INSTITUTE PO BOX 750217 TORREY UT 84775 870514231 501(C)(3) 12134 PROJECT DISBURSEMENT: DARK SKIES OVER TORREY FIREFLY TRAIL INC PO BOX 701104 MAXEYS GA 30671 451444715 501(C)(3) 60379 PROJECT DISBURSEMENT: FIREFLY TRAIL MODEL MILES PROJECT FUND FOR THE CITY OF NEW YORK 121 SIXTH AVENUE 6TH FL NEW YORK NY 10013 132612524 501(C)(3) 5187 PROJECT DISBURSEMENT: BEST OF BROWNSVILLE PHOTO PROJECT GOWANUS URBAN DEVELOPMENT COMMUNITY ADVOCACY INC 150 BROADWAY ROOM 1212 NEW YORK NY 10038 452636506 501(C)(3) 22272 PROJECT DISBURSEMENT: THE GOWANUS ATLAS GRAND CENTER ARTS ACADEMY 210 N MINNESOTA STREET NEW ULM MN 56073 271630618 501(C)(3) 26073 PROJECT DISBURSEMENT: ETHNODRAMA AFTER-SCHOOL PROGRAM AND TEACHER PROFESSIONAL DEVELOPMENT HEFLIN MAIN STREET 850 ROSS STREET HEFLIN AL 36264 636001294 CITY OF HEFLIN 8752 PROJECT DISBURSEMENT: I HEART HEFLIN MUSIC PARK MURAL HEIGHTS CDC PO BOX 221042 MEMPHIS TN 38122 813066683 501(C)(3) 10725 PROJECT DISBURSEMENT: HEIGHTS LINE HERMISTON DOWNTOWN DISTRICT 239 EAST MAIN STREET HERMISTON OR 97838 820885342 501(C)(3) 5101 PROJECT DISBURSEMENT: HERMISTON MAIN STREET COURTYARD LATINO MEMPHIS 6041 MT MORIAH EXT SUITE 16 MEMPHIS TN 38115 311694878 501(C)(3) 13461 PROJECT DISBURSEMENT: BARRIER FREE - A SOCIALLY ENGAGED ART INSTALLATION MAIN STREET ENID INC PO BOX 3001 ENID OK 73702 731445558 501(C)(3) 5044 PROJECT DISBURSEMENT: MAKER TRAIL MAIN STREET VAN WERT 136 EAST MAIN STREET VAN WERT OH 45891 341930501 501(C)(3) 5743 PROJECT DISBURSEMENT: ART IN THE ALLEY MAIN STREET WETUMPKA PO BOX 815 WETUMPKA AL 36092 812819827 501(C)(3) 10654 PROJECT DISBURSEMENT: TULOTOMA SNAIL TRAIL MAINSTREET OF FREMONT INC 529 NORTH MAIN STREET SUITE 1 FREMONT NE 68025 470828134 501(C)(3) 8898 PROJECT DISBURSEMENT: FREMONT GREENSPACE PROJECT METUCHEN DOWNTOWN ALLIANCE 505 MAIN STREET SUITE 2 METUCHEN NJ 08840 811396225 501(C)(3) 5267 PROJECT DISBURSEMENT: BUILD A BETTER DOWNTOWN METUCHEN NONPROFIT ENTERPRISE AT WORK INC 1100 NORTH MAIN STREET SUITE 100 ANN ARBOR MI 48104 382825019 501(C)(3) 5187 PROJECT DISBURSEMENT: CHANGING THE NORM NULLARY CARE INC 127 EAST 30TH STREET APT 14A NEW YORK NY 10016 473684504 501(C)(3) 10345 PROJECT DISBURSEMENT: CADA PASO: THE NEXT STEP OMA CENTER FOR MIND BODY AND SPIRIT INC 100 RUTLEDGE DRIVE PITTSBURGH PA 15215 462873207 501(C)(3) 5325 PROJECT DISBURSEMENT: ART IN THE GARDEN PERRY HILLTOP CITIZENS COUNCIL 2344 PERRYSVILLE AVENUE PITTSBURGH PA 15214 251195783 501(C)(3) 5219 PROJECT DISBURSEMENT: FINEVIEW & PERRY HILLTOP - COMMUNITY PRIDE PROJECT PIGTOWN MAIN STREET INC 763 WASINGTHON BOULEVARD BALTIMORE MD 21230 263465036 501(C)(3) 5413 PROJECT DISBURSEMENT: PIGTOWN POP-UP PARK ROCKAWAY YOUTH TASK FORCE INC 19-20 MOTT AVENUE FAR ROCKAWAY NY 11691 454926515 501(C)(3) 27699 PROJECT DISBURSEMENT: OCEAN BAY COMMUNITY GARDENS SOULARDARITY 21 HIGHLAND STREET HIGHLAND PARK MI 48203 472733535 501(C)(3) 11165 PROJECT DISBURSEMENT: PARKER VILLAGE SHINES STANTON HEIGHTS NEIGHBORHOOD ASSOCIATION 4283 COLERIDGE STREET PITTSBURGH PA 15201 454950168 501(C)(3) 8340 PROJECT DISBURSEMENT: STANTON HEIGHTS STEPS PROJECT STREETWAVES CORPORATION 1229 SEA GRAPE CIRCLE DELRAY BEACH FL 33445 270264330 501(C)(3) 10667 PROJECT DISBURSEMENT: STREETWAVES SURF CAMP STUART MAIN STREET ASSOCIATION INC 121 SW FLAGLER AVENUE STUART FL 34994 650026868 501(C)(3) 8651 PROJECT DISBURSEMENT: THE MURAL PROJECT AT GROUND FLOOR FARM SUMMER IN THE CITY 1655 CLARK ST DETROIT MI 48209 900177148 501(C)(3) 10684 PROJECT DISBURSEMENT: BACKPACKTACULAR 2017!!! THE ALLEGHENY GOATSCAPE 447 MARSHALL AVENUE PITTSBURGH PA 15214 815149351 501(C)(3) 5146 PROJECT DISBURSEMENT: GOATS ON THE GO! THE BRONX IS BLOOMING 1020 GRAND CONCOURSE APT 11E BRONX NY 10451 463141885 501(C)(3) 23931 PROJECT DISBURSEMENT: THE BRONX IS BLOOMINGS SECOND SATURDAY STIPEND THE GRADUATE CENTER FOUNDATION INC 365 FIFTH AVENUE 8TH FLOOR NEW YORK NY 10016 133219419 501(C)(3) 8183 PROJECT DISBURSEMENT: DELIVERING JUSTICE THE MIAMI FOUNDATION 40 NW 3RD STREET SUITE 305 MIAMI FL 33128 650350357 501(C)(3) 5316 PROJECT DISBURSEMENT: DTVISION DREAMUP PROJECT THE SOUTH BRONX FARMERS MARKET INC 441 EAST 139TH STREET BRONX NY 10454 465270855 501(C)(3) 10024 PROJECT DISBURSEMENT: THE SOUTH BRONX FARMERS MARKET - NEW MARKET DAY THE TREEHOUSE OHIO 689 BROADWAY AVENUE BEDFORD HEIGHTS OH 44146 822367306 501(C)(3) 5427 PROJECT DISBURSEMENT: THE TREEHOUSE: HELP KIDS DISCOVER THE POWER OF PLAY! TREESLOUISVILLE INC PO BOX 5816 LOUISVILLE KY 40255 473739795 501(C)(3) 10293 PROJECT DISBURSEMENT: CLIMBING TREE PLAYGROUND UPTOWN GRAND CENTRAL CORP 2082 LEXINGTON AVENUE SUITE 201 NEW YORK NY 10035 811133229 501(C)(3) 26804 PROJECT DISBURSEMENT: A PLACE FOR COMMUNITY AT 125TH & PARK 51 0 CROWDFUNDED DONATIONS FOR LOCAL CIVIC PROJECTS 43 67928 PART I, LINE 2: AS PART OF THE APPLICATION FOR OUR CONSTITUENTS TO USE OUR PLATFORM, THEY MUST PROVIDE A LINE ITEM BUDGET DETAILING ALL THE EXPENSES COMPRISING THEIR PROJECT'S BUDGET AND EXPLAIN IN A NARRATIVE HOW THEIR PROJECT WILL BE IMPLEMENTED IN LIGHT OF THOSE EXPENSES. BEFORE DISBURSING THE FUNDS RAISED THROUGH OUR ONLINE PLATFORM, WE CONFIRM ANY CHANGES TO THIS BUDGET DURING THE ELABORATION OF A SIGNED CONTRACT WITH THE INDIVIDUALS OR GROUPS IMPLEMENTING THE PROJECTS. MANDATORY SUBMISSION OF RECEIPTS TO ACCOUNT FOR SPENDING AND OVERSIGHT BY OUR STAFF, AS WELL AS PHOTO/VIDEO DOCUMENTATION, THE SUBMISSION OF A FINAL REPORT AND A BRIEF INTERVIEW UPON COMPLETION OF THE PROJECT ARE SOME OF OUR OVERSIGHT MECHANISMS. FORM 990, PART VI, SECTION A, LINE 3 EFFECTIVE IN JULY 2017, THE ORGANIZATION USES AN OUTSIDE MANAGEMENT COMPANY, JUSTWORKS EMPLOYEMENT GROUP, A PROFESSIONAL EMPLOYER ORGANIZATION ("PEO") AS A CO-EMPLOYER. THE PEO WAS PAID $6,431 IN 2017 FOR THEIR SERVICES. THE TWO OFFICERS LISTED IN PART VII, ERIN BARNES AND BRANDON WHITNEY ARE PAID BY THE PEO. THEIR CALENDAR YEAR 2017 COMPENSATION IS REPORTED IN PART VII, SECTION A. THEIR 2017 W-2 COMPENSATION PAID BY THE PEO WERE AS FOLLOWS: -ERIN BARNES: $39,583 BASE COMPENSATION AND $3,898 NON-TAXABLE BENEFITS -BRANDON WHITNEY: $39,458 BASE COMPENSATION AND $3,898 NON-TAXABLE BENEFITS FORM 990, PART VI, SECTION B, LINE 11B IN OUR BACKYARDS, INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS HAS A FIDUCIARY RESPONSIBILITY FOR IOBY, SHOULD ENSURE LEGAL AND ETHICAL INTEGRITY, AND SHOULD ALWAYS WORK IN THE ORGANIZATION'S BEST INTERESTS. A DISCLOSURE STATEMENT IS REQUIRED ANNUALLY. STAFF ARE TO REPORT POTENTIAL CONFLICTS TO THE CEO. BOARD MEMBERS ARE TO REPORT POTENTIAL CONFLICTS TO THE CHAIR. A BOARD MEMBER WITH A CONFLICT OF INTEREST IS REQUIRED TO ANNOUNCE IT AND RECUSE HIMSELF OR HERSELF FROM THE RELEVANT DECISION-MAKING PROCESS. A WRITTEN RECORD IS KEPT IN THE OFFICIAL MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15A IN ORDER TO ESTABLISH THE COMPENSATION OF THE CEO AND COO, IOBY USED A REVIEW OF FORM 990S FROM SIMILAR ORGANIZATIONS, AS WELL AS COMPENSATION SURVEYS AND STUDIES. THE BOARD CARRIED OUT THIS PROCESS IN 2015 FOR BOTH POSITIONS AND COMPENSATION WAS SET AND APPROVED BY THE BOARD, AS DOCUMENTED IN THE OFFICIAL MINUTES. ANNUAL REVIEW OF THE CEO AND COO IS THE RESPONSIBILITY OF THE GOVERNANCE COMMITTEE OF THE BOARD AND COMPENSATION IS REVIEWED ANNUALLY AT THIS TIME; THE REVIEW IS REPORTED TO THE BOARD. THE CHANGES ARE DOCUMENTED IN THE BUDGET REVIEW AND APPROVAL PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF INTERNAL REVENUE CODE. IT IS POSTED ON THE ORGANIZATION'S OWN WEBSITE (HTTP://IOBY.ORG/ABOUT/TRANSPARENCY), NEW YORK STATE ATTORNEY GENERAL WEBSITE, GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, FORM 1023, THE CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST AT 540 PRESIDENT STREET, 3RD FLOOR, BROOKLYN, NY 11215 OR BY CALLING THE ORGANIZATION DIRECTLY AT (917) 464-4515. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR.