Policies

Your privacy is very important to us. Accordingly, we have developed this Policy in order for you to understand how we collect, use, communicate and disclose and make use of personal information. The following outlines our privacy policy.

  • Before or at the time of collecting personal information, we will identify the purposes for which information is being collected.
  • We will collect and use of personal information solely with the objective of fulfilling those purposes specified by us and for other compatible purposes, unless we obtain the consent of the individual concerned or as required by law.
  • We will only retain personal information as long as necessary for the fulfillment of those purposes.
  • We will collect personal information by lawful and fair means and, where appropriate, with the knowledge or consent of the individual concerned.
  • Personal data should be relevant to the purposes for which it is to be used, and, to the extent necessary for those purposes, should be accurate, complete, and up-to-date.
  • We will protect personal information by reasonable security safeguards against loss or theft, as well as unauthorized access, disclosure, copying, use or modification.
  • We will make readily available to customers information about our policies and practices relating to the management of personal information.


We are committed to conducting our business in accordance with these principles in order to ensure that the confidentiality of personal information is protected and maintained.

Conflict of Interest Policy
For Directors and Officers and Board Members

This policy is based on the IRS model Conflict of Interest policy, which is an attachment to Form 1023. It adds information needed to allow MNA to assess director independence in order to answer questions on Form 990.

Article I: Purpose

The purpose of the conflict of interest policy is to protect Cell Phones For Soldiers’ interest when it is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer or director of Cell Phones For Soldiers or might result in a possible excess benefit transaction. This policy is intended to supplement but not replace any applicable state and federal laws governing conflict of interest applicable to nonprofit and charitable organizations.

Article II: Definitions

1. Interested Person
Any director, principal officer, or member of a committee with governing board delegated powers, who has a direct or indirect financial interest, as defined below, is an interested person.

2. Financial Interest
A person has a financial interest if the person has, directly or indirectly, through business, investment, or family:
a. An ownership or investment interest in any entity with which Cell Phones For Soldiers has a transaction or arrangement,
b. A compensation arrangement with Cell Phones For Soldiers or with any entity or individual with which Cell Phones For Soldiers has a transaction or arrangement, or
c. A potential ownership or investment interest in, or compensation arrangement with, any entity or individual with which Cell Phones For Soldiers is negotiating a transaction or arrangement.

Compensation includes direct and indirect remuneration as well as gifts or favors that are not insubstantial.

A financial interest is not necessarily a conflict of interest. Under Article III, Section 2, a person who has a financial interest may have a conflict of interest only if the appropriate governing board or committee decides that a conflict of interest exists.

Article III: Procedures

1. Duty to Disclose
In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement.

2. Recusal of Self – Any director may recuse himself or herself at any time from involvement in any decision or discussion in which the director believes he or she has or may have a conflict of interest, without going through the process for determining whether a conflict of interest exists.

3. Determining Whether a Conflict of Interest Exists
After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists.

4. Procedures for Addressing the Conflict of Interest
a. An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest.
b. The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement.
c. After exercising due diligence, the governing board or committee shall determine whether Cell Phones For Soldiers 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.
d. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in Cell Phones For Soldiers' best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement.

4. Violations of the Conflicts of Interest Policy
a. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose.
b. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

Article IV: Records of Proceedings

The minutes of the governing board and all committees with board delegated powers shall contain:
a. The names of the persons who disclosed or otherwise were found to have a financial interest in connection with an actual or possible conflict of interest, the nature of the financial interest, any action taken to determine whether a conflict of interest was present, and the governing board's or committee's decision as to whether a conflict of interest in fact existed.

b. The names of the persons who were present for discussions and votes relating to the transaction or arrangement, the content of the discussion, including any alternatives to the proposed transaction or arrangement, and a record of any votes taken in connection with the proceedings.

Article V: Compensation

a. A voting member of the governing board who receives compensation, directly or indirectly, from Cell Phones For Soldiers for services is precluded from voting on matters pertaining to that member's compensation.
b. A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from Cell Phones For Soldiers for services is precluded from voting on matters pertaining to that member's compensation.
c. No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from Cell Phones For Soldiers, either individually or collectively, is prohibited from providing information to any committee regarding compensation.

Article VI: Annual Statements

Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person:
a. Has received a copy of the conflicts of interest policy,
b. Has read and understands the policy,
c. Has agreed to comply with the policy, and
d. Understands Cell Phones For Soldiers is a charity and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.

Article VII: Periodic Reviews

To ensure Cell Phones For Soldiers operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects:
a. Whether compensation arrangements and benefits are reasonable, based on competent survey information and the result of arm's length bargaining.
b. Whether partnerships, joint ventures, and arrangements with management organizations conform to Cell Phones For Soldiers' written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction.

Article VII: Use of Outside Experts

When conducting the periodic reviews as provided for in Article VII, MNA may, but need not, use outside advisors. If outside experts are used, their use shall not relieve the Board of its responsibility for ensuring periodic reviews are conducted.

Whistleblower Policy
If any employee reasonably believes that some policy, practice, or activity of Cell Phones For Soldiers is in violation of law, a written complaint must be filed by that employee with the Executive Director or the Board President.

It is the intent of Cell Phones For Soldiers to adhere to all laws and regulations that apply to the organization and the underlying purpose of this policy is to support the organization’s goal of legal compliance. The support of all employees is necessary to achieving compliance with various laws and regulations. An employee is protected from retaliation only if the employee brings the alleged unlawful activity, policy, or practice to the attention of Cell Phones For Soldiers and provides the Cell Phones For Soldiers with a reasonable opportunity to investigate and correct the alleged unlawful activity. The protection described below is only available to employees that comply with this requirement.

Cell Phones For Soldiers will not retaliate against an employee who in good faith, has made a protest or raised a complaint against some practice of Cell Phones For Soldiers, or of another individual or entity with whom Cell Phones For Soldiers has a business relationship, on the basis of a reasonable belief that the practice is in violation of law, or a clear mandate of public policy.

Cell Phones For Soldiers will not retaliate against employees who disclose or threaten to disclose to a supervisor or a public body, any activity, policy, or practice of Cell Phones For Soldiers that the employee reasonably believes is in violation of a law, or a rule, or regulation mandated pursuant to law or is in violation of a clear mandate of public policy concerning the health, safety, welfare, or protection of the environment.

RECORDS RENTENTIONAL POLICY

This policy specifies how important documents (hardcopy, online or other media) should be retained, protected and eligible for destruction. The policy also ensures that documents are promptly provided to authorities in the course of legal investigations or lawsuits.

Document Retention Schedule
The following types of documents will be retained for the following periods of time. At least one copy of each document will be retained according to the following schedule.

Corporate Records Article of Incorporation - Permanent
IRS Form 1023 - Permanent
Letter of Determination - Permanent
By-laws - Permanent
Board policies - Permanent
Resolutions - Permanent
Board meeting minutes - Permanent
Tax or employee identification number designation - Permanent
Annual corporate filings - Permanent
Contracts (still in effect) - Permanent
Correspondence (legal and important matters) - Permanent
Insurance records, current accident reports, claims, policies, etc. - Permanent
Retirement and pension records - Permanent
Trademark registrations and copyrights - Permanent
Contracts, mortgages, notes and leases (expired) - 7 years
Personnel files (terminated employees) - 7 years
Inventories of products, materials, and supplies - 7 years
Insurance Policies (expired) - 3 years
Correspondence (general business) - 2 years

Financial Records
Chart of Accounts - Permanent
Fiscal Policies and Procedures - Permanent
Audits - Permanent
Financial statements - Permanent
General Ledger - Permanent
Tax Returns and worksheets - Permanent
Deeds, mortgages, and bills of sale - Permanent
Depreciation Schedules - Permanent
Check registers/books - 7 years
Withholding tax statements - 7 years
Accounts payable ledgers and schedules - 7 years
Business expenses documents - 7 years
Bank deposit slips - 7 years
Cancelled checks - 7 years
Invoices - 7 years
Investment records (deposits, earnings, withdrawals) - 7 years
Property/asset inventories - 7 years
Bank Statements - 3 years
Petty cash receipts/documents - 3 years
Credit card receipts

POLICY ON DETERMINING EXECUTIVE COMPENSATION

The Executive Director of Cell Phones For Soldiers (the “Nonprofit”) is the principal representative of Cell Phones For Soldiers, and the person responsible for the efficient operation of the Nonprofit. Therefore, it is the desire of the Nonprofit to provide a fair yet reasonable and not excessive compensation for the Executive Director (and any other highly compensated employees and consultants).

The annual process for determining compensation is as follows: The Nonprofit shall by executive committee annually evaluate the Executive Director on his/her performance, and ask for his/her input on matters of performance and compensation.

Board Approval:
The executive committee will obtain research and information to make a recommendation to the full board for the compensation (salary and benefits) of the Executive Director (and other highly compensated employees or consultants) based on a review of comparability data. For example, the Executive Committee will secure data that documents compensation levels and benefits for similarly qualified individuals in comparable positions at similar organizations.
This data may include the following:
1. Salary and benefit compensation studies by independent sources;
2. Written job offers for positions at similar organizations;
1. Documented telephone calls about similar positions at both nonprofit and for‐profit organizations; and
3. Information obtained from the IRS Form 990 filings of similar organizations.

Concurrent Documentation:
To approve the compensation for the Executive Director (and other highly compensated employees and consultants) the board must document how it reached its decisions, including the data on which it relied, in minutes of the meeting during which the compensation was approved. Documentation will include:
1. A description of the compensation and benefits and the date it was approved;
2. The members of the board who were present during the discussion about
3. A description of the comparability data relied upon and how the data was obtained; and
4. Any actions taken (such as abstaining from discussion and vote) with respect to consideration of the compensation by anyone who is otherwise a member of the board but who had a conflict of interest with respect to the decision on the compensation and benefits.

Independence in Setting Compensation:
The Chair of the board of directors, who is a volunteer and not compensated by the Nonprofit, will operate independently without undue influence from the Executive Director.

No member of the Executive or Human Resources Committee will be a staff member, the relative of a staff member, or have any relationship with staff that could present a conflict of interest.
Rob and Brittany Bergquist, Founders of Cell Phones for Soldiers
 

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