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      <RecordsMaintained>false</RecordsMaintained>
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          <BusinessNameLine1>Coney Island Avenue Project</BusinessNameLine1>
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          <AddressLine1>1117 Coney Island Avenue Suite 1R</AddressLine1>
          <City>Brooklyn</City>
          <State>NY</State>
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        <EINOfRecipient>432019906</EINOfRecipient>
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        <PurposeOfGrant>Program related</PurposeOfGrant>
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      <RecipientTable>
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          <BusinessNameLine1>Council Of Peoples Organization</BusinessNameLine1>
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          <AddressLine1>1081 Coney Island Avenue</AddressLine1>
          <City>Brooklyn</City>
          <State>NY</State>
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          <BusinessNameLine1>Desis Rising Up and Moving</BusinessNameLine1>
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          <City>Jackson Heights</City>
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          <BusinessNameLine1>South Asian Youth Action</BusinessNameLine1>
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          <City>Elmhurst</City>
          <State>NY</State>
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          <BusinessNameLine1>The Sikh Coalition</BusinessNameLine1>
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          <BusinessNameLine1>United Sikhs</BusinessNameLine1>
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          <AddressLine1>4 West 43rd Street Suite 604</AddressLine1>
          <City>New York</City>
          <State>NY</State>
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      <GeneralExplanation>
        <Identifier>Form 990</Identifier>
        <ReturnReference>11A</ReturnReference>
        <Explanation>The Executive Director, Board Chair, and Board Treasurer shall review the draft. The Board and the staff may also engage the services of the organizations accountant for an additional review of the draft. The draft shall also be sent to all members of the Board of Directors for review, and the Board Finance Committee and the Board Governance Committee shall include review of the draft of the 990 on a meeting agenda. The Board Treasurer shall prepare a memorandum for the file each year describing the timing, nature, and individuals involved in the preparation and review of the Form 990.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>12C</ReturnReference>
        <Explanation>SAALT performs periodic reviews of compliance with the organizations policy. The periodic reviews shall, at a minimum, include the following subjects Whether partnerships, joint ventures, and arrangements with management organizations, if any, conform to SAALTs written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in increment or impermissible private benefit or in an excess benefit transaction. The organization 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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>15</ReturnReference>
        <Explanation>In reviewing and approving the compensation of the Executive Director, officers, and key employees of the organization, the Board of Directors, or a delegated committee of the Board referred to as the Approval Body utilizes the following process. 1 Impartial Decision Makers. The compensation arrangement must be approved in advance before any payment is made by the Approval Body of SAALT composed entirely of individuals who do not have a conflict of interest with respect to the compensation arrangement. 2 Comparability Data. When the Approval Body is considering compensation, it must rely on comparability data that demonstrate the fair market value of the compensation in question. This data may include the following expert compensation studies by independent firms, written job offers for positions at similar organizations, documented telephone cal</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>19</ReturnReference>
        <Explanation>If the governing documents articles of incorporation, bylaws and conflict of interest policy of SAALT are subject to the Federal public disclosure rules or state public disclosure rules, these documents will be made publicly available as applicable law may require. Otherwise, the governing documents and policies will be provided to the public at the discretion of management. Audited annual financial statements approved by the Board of Directors shall be made available to members of the public upon request.</Explanation>
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</Return>