The Ledger of the Estate.
The Estate keeps complete, accurate, and timely records under generally accepted accounting principles, submits to an annual independent audit, and files its return as a public record for anyone who wishes to read it.
Reports & Records
Article VIIIArticle VIII · Prepared by an independent auditor
IRC § 6033 · § 6104 · Public record, open to inspection
Article VIII · Material variances reported to the Board
Article VIII · Separately stated — never commingled
Article V · §5.7 · Separately stated — never commingled
Standing Commitments
Article VIIIFiscal Year
January 1 through December 31.
Accounting Standard
Complete, accurate, and timely financial records maintained under generally accepted accounting principles (GAAP).
Public Disclosure
The annual Form 990 is filed under IRC § 6033 and made available for public inspection under IRC § 6104.
Unrelated Business Income
Ongoing monitoring under IRC §§ 511–514, with federal tax deposits made through EFTPS.
Payment Compliance
A comprehensive program covering PCI-DSS cardholder security, Bank Secrecy Act and anti-money laundering controls, and OFAC screening.
No Private Inurement
No part of the Estate's net earnings may inure to the benefit of any private individual. The condition is absolute.